Fundacion Ninos Sonriendo Inc

Nonprofit profile at a glance

EIN
660911234
IRS 990-EZ coverage
2021–2025
Forms available
Form 990-EZ 2025
Location
Moca, PR, USA
Phone
7876734427
Rating
68
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Human Service Organizations

Reported finances

Revenue
$66,621
Expenses
$54,307
Assets
$13,137
Liabilities
$300

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

5 people listed

Executive titles in this filing

  • JANNETTE LOPEZ PEREZ (EXECUTIVE DIRECTOR)
  • LUIS AROCHO RAMOS (PRESIDENT)

People named in this filing

  • JANNETTE LOPEZ PEREZ (EXECUTIVE DIRECTOR)
  • KARLA M MORALES IRIZARRY (SECRETARY)
  • RAMON RIVERA PEREZ (TREASURER)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

See schedule o for more details shedule o

What it reported doing in 2025

Other expenses related to the entity s expenses to the services it provided during the year.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - The filed numbers largely add up and program spending has grown recently. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 42
  • Transparency & Controls: 100
  • Sustainability: 48
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 39.1%; rating input score 39
  • Program expense ratio: 48%; rating input score 48

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100

Sustainability

  • Operating margin: 18.5%; rating input score 70; 70th percentile among comparable filings
  • Total-asset coverage ratio: 0.24; rating input score 20; 20th percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 22; 22nd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: 1.2% per year; rating input score 100; 51st percentile among comparable filings
  • Revenue growth: 19.4% per year; rating input score 100; 89th percentile among comparable filings
  • Asset growth: 36.8% per year; rating input score 100; 92nd percentile among comparable filings

Details

  • Where the money goes: 39.1% of revenue deployed · 48% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 4 filed program accomplishments · $26K in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 7 of 8 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Filing history: 5 filing years from 2021 to 2025
  • Contacts: How to reach this organization
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Moderate — Financial Efficiency: Mission deployment rate scored 39/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 48/100.
  • Moderate — Transparency & Controls: Part I part ii net assets crosscheck did not reconcile in the filed values.
  • High — Sustainability: Total-asset coverage ratio scored 20/100.
  • High — Sustainability: Liabilities to assets ratio scored 22/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.