Fundacion Pro Ayuda De Puerto Rico Inc
Nonprofit profile at a glance
- EIN
- 660468617
- IRS 990 coverage
- 2020–2022
- Forms available
- Form 990 2022
- Location
- Guaynabo, PR, USA
- Phone
- 7877748240
- Rating
- 66
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Children's, Youth Services
Reported finances
- Revenue
- $109,341
- Expenses
- $123,926
- Assets
- $657,486
- Liabilities
- $77,993
Source: IRS Form 990. Selected filing: tax year 2022. Amounts in USD.
Leadership & pay
15 people listed
Executive titles in this filing
- DANIELLE DAPENA (PRESIDENT)
- ELIANA TIRADO DE GUAL (FIRST VICE PRESIDENT)
- VIVIAN CESTERO DE CASELLAS (SECOND VICE PRESIDENT)
People named in this filing
- DANIELLE DAPENA (PRESIDENT)
- ELIANA TIRADO DE GUAL (FIRST VICE PRESIDENT)
- VIVIAN CESTERO DE CASELLAS (SECOND VICE PRESIDENT)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990. Selected filing: tax year 2022. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Is a renowed volunteer service organization devoted to helping at-risk children and youths of Puerto Rico.
What it reported doing in 2022
The organization does not have a specific program service, they just make different fund raising events where people donate money to the organization and then the organization distributed it to other organizations that help specifically at-risk children and youths. For that reason the revenues of the organization are consequences of fund rising but not for offered program services like other organizations.
Operating model
- Revenue model
- Donor-supported. 81% of the money available for current operations came from contributions and gifts.
- Distribution model
- Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.
The verdict
SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and some filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 68
- Transparency & Controls: 68
- Accountability: 70
- Sustainability: 45
- Growth: 40
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 73.1%; rating input score 73
- Program expense ratio: 56.5%; rating input score 56
- Fundraising efficiency: $75.98 raised per $1 spent on fundraising; rating input score 82; 82nd percentile among comparable filings
Transparency & Controls
- Consistency checks: 93.3%; rating input score 93; 25th percentile among comparable filings
- Pay-setting controls: 0 of 6 controls in place; rating input score 0
- Compensation committee: Missing
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Missing
- Compensation survey or study: Missing
- Board or committee approval: Missing
- Foreign activity oversight: Limited
- Grant itemization coverage: 100%; rating input score 100; 81st percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 2 of 7 controls in place; rating input score 29
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: NotApplicable
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Fail
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: -13.3%; rating input score 21; 21st percentile among comparable filings
- Total-asset coverage ratio: 5.31; rating input score 81; 81st percentile among comparable filings
- Liabilities to assets ratio: 0.12; rating input score 27; 27th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 70; 70th percentile among comparable filings
Growth
- Program expense growth: -0.9% per year; rating input score 0; 32nd percentile among comparable filings
- Revenue growth: 6.7% per year; rating input score 100; 64th percentile among comparable filings
- Asset growth: -2% per year; rating input score 0; 19th percentile among comparable filings
Details
- Where the money goes: 73.1% of revenue deployed · 56.5% of spending went to programs
- Governance: 15 of 15 board members independent · 2 of 7 filing controls reported
- Programs: 1 filed program accomplishment · $70K in reported program spending
- Leadership: top reported pay $0 · 15 people listed · 0 of 6 pay-setting controls reported
- Consistency: 23 of 24 current checks pass · 1 finding to review
- Schedules: 6 filed schedules · includes major donors, grants, and executive pay
- Filing history: 3 filing years from 2020 to 2022
- Contacts: How to reach this organization
- Money network: 2 filed money-flow records
- Related organizations: 2 filed related-organization links
- 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.
- High — Transparency & Controls: Pay-setting controls scored 0/100.
- High — Accountability: Governance controls: 5 of 7 not reported.
- Review — Financial Efficiency: Program expense ratio scored 56/100.
- High — Growth: Program expense growth scored 0/100.
- High — Sustainability: Operating margin scored 21/100.
- High — Growth: Asset growth scored 0/100.
- Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
- High — Sustainability: Liabilities to assets ratio scored 27/100.