Fundacion Sila M Calderon Inc

Nonprofit profile at a glance

EIN
660655436
IRS 990 coverage
2012–2024
Forms available
Form 990 2024
Location
San Juan, PR, USA
Phone
7877654500
Rating
65
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Research Institutes and Public Policy Analysis

Reported finances

Revenue
$4,130,544
Expenses
$3,542,651
Assets
$8,800,449
Liabilities
$1,050,768

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

23 people listed

Executive titles in this filing

  • LUIS GAUTIER LLOVERAS (PRESIDENT)

Highest reported compensation

  • LUIS GAUTIER LLOVERAS (PRESIDENT): $237,360 total reported compensation
  • EVELYN NIEVES (ADMINISTRATOR): $82,652 total reported compensation
  • JEANETTE M AVILES FERRAN (FINANCE DIRECTOR): $76,977 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

See schedule o

What it reported doing in 2024

Form 990- organizations mission - the mission of the sila m.calderon foundation is to undertake actions services, programs and projects primarily on the issues of poverty and the role of woman in society; and secondarily on urban revitalization and ethical values and social responsability. To archive this mission, the following objectives have been established: i reduce poverty and inequity: ii. Advance the role of women in society: iii. Promote urban revitalization and balance; and iv. Strengthen ethical values and social responsability. Hrough the center for puerto rico, the foundation support and places emphasis on activities and projects that educate, capacitate, and empower community leaders and other nonprofit organizations working at the grass root level. Through its different projects and activities the center seeks opportunities and incentives for individual action sustainable change and human development. To this effect the center has carried out a capacity building program

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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 - A large share of total spending goes to programs 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 a relatively small share of available resources goes toward mission work.

Rating breakdown

  • Financial Efficiency: 61
  • Transparency & Controls: 65
  • Accountability: 77
  • Sustainability: 62
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 58.9%; rating input score 59
  • Program expense ratio: 66.2%; rating input score 66
  • Fundraising efficiency: $17.89 raised per $1 spent on fundraising; rating input score 56; 56th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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: Limited
  • 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: 4 of 9 controls in place; rating input score 44
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 14.2%; rating input score 70; 70th percentile among comparable filings
  • Total-asset coverage ratio: 2.48; rating input score 69; 69th percentile among comparable filings
  • Liabilities to assets ratio: 0.12; rating input score 55; 55th percentile among comparable filings
  • Officer compensation ratio: 16.1%; rating input score 17; 17th percentile among comparable filings

Growth

  • Program expense growth: 1.6% per year; rating input score 100; 20th percentile among comparable filings
  • Revenue growth: -2.9% per year; rating input score 0; 5th percentile among comparable filings
  • Asset growth: 0.1% per year; rating input score 100; 13th percentile among comparable filings

Details

  • Where the money goes: 58.9% of revenue deployed · 66.2% of spending went to programs
  • Governance: 10 of 10 board members independent · 4 of 9 filing controls reported
  • Programs: 4 filed program accomplishments · $2.3M in reported program spending
  • Leadership: top reported pay $237K · 23 people listed · 0 of 6 pay-setting controls reported
  • Highest-paid contractors: 1 contractor listed · $120K reported
  • Consistency: 43 of 43 current checks pass
  • Schedules: 5 filed schedules · includes major donors and executive pay
  • Filing history: 13 filing years from 2012 to 2024
  • Contacts: How to reach this organization
  • Money network: 7 filed money-flow records
  • 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.
  • Review — Financial Efficiency: Mission deployment rate scored 59/100.
  • Moderate — Accountability: Governance controls: 5 of 9 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Financial Efficiency: Fundraising efficiency scored 56/100.
  • High — Sustainability: Officer compensation ratio scored 17/100.
  • Review — Sustainability: Liabilities to assets ratio scored 55/100.