Happy Sonship
Nonprofit profile at a glance
- EIN
- 821031357
- IRS 990 coverage
- 2017–2024
- Forms available
- Form 990 2024
- Location
- Vega Baja, PR, USA
- Phone
- 9198094353
- Rating
- 62
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- International Relief
- Affiliation
- Christianity
Reported finances
- Revenue
- $905,649
- Expenses
- $940,107
- Assets
- $513,976
- Liabilities
- $111,952
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
5 people listed
Executive titles in this filing
- Carlos A Rodriguez (President & Founder)
Highest reported compensation
- Carlos A Rodriguez (President & Founder): $76,900 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Our mission is to promote the rights of every person, especially the families most disadvantaged in our country; such as the elderly, children, single mothers, individuals with a functional disability; since everyone deserves to enjoy a dignified and full life with equal opportunities to transform society, eradicate poverty and hunger.
What it reported doing in 2024
VEGA BAJA, PUERTO RICO - LOCAL IMPACT WITH GLOBAL HEART: At our campus in Vega Baja, we're not just responding to crisis - we're building something sustainable, local, and full of dignity. COMMUNITY FARM: We grow organic fruits and vegetables year-round on our community farm, led by local farmers and volunteers. These harvests go directly into our meals and our market - feeding our people, honoring our land, and reclaiming food sovereignty. SOCIAL KITCHEN: In our Cocina Social, we cook more than 850 meals every week, all made with love and local produce. These meals are delivered directly to the homes of elderly people living in poverty - because no one should grow old and grow hungry. SOLIDARITY MARKET: Every Thursday, our Colmado Solidario opens its doors to the most vulnerable. It's not a handout - it's a place of choice, dignity, and care. Our participants take what they need, receive health services, and participate in wellness workshops designed to extend their quality of life. A MOVEMENT ROOTED IN DIGNITY What we're building here is more than a charity - it's a movement. Powered by local workers, sustained by donors and volunteers, and deeply rooted in our belief that honra y dignidad should be the foundation of how we treat our elders.
Operating model
- Revenue model
- Donor-supported. 68% 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 most voting board members are independent. 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: 43
- Transparency & Controls: 86
- Accountability: 62
- Sustainability: 28
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 47.4%; rating input score 47
- Program expense ratio: 45.7%; rating input score 46
- Fundraising efficiency: $3.88 raised per $1 spent on fundraising; rating input score 12; 12th percentile among comparable filings
Transparency & Controls
- Consistency checks: 92.9%; rating input score 93; 19th percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 80%; rating input score 80; 18th percentile among comparable filings
- Governance controls: 3 of 8 controls in place; rating input score 38
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: Fail
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -3.8%; rating input score 26; 26th percentile among comparable filings
- Total-asset coverage ratio: 0.55; rating input score 25; 25th percentile among comparable filings
- Liabilities to assets ratio: 0.22; rating input score 30; 30th percentile among comparable filings
- Officer compensation ratio: 8.2%; rating input score 43; 43rd percentile among comparable filings
Growth
- Program expense growth: 3.1% per year; rating input score 100; 32nd percentile among comparable filings
- Revenue growth: 10.3% per year; rating input score 100; 67th percentile among comparable filings
- Asset growth: 23.2% per year; rating input score 100; 85th percentile among comparable filings
Details
- Where the money goes: 47.4% of revenue deployed · 45.7% of spending went to programs
- Governance: 4 of 5 board members independent · 3 of 8 filing controls reported
- Programs: 3 filed program accomplishments · $429K in reported program spending
- Leadership: top reported pay $77K · 5 people listed
- Consistency: 24 of 25 current checks pass · 1 finding to review
- Schedules: 5 filed schedules · includes major donors
- Filing history: 8 filing years from 2017 to 2024
- Contacts: How to reach this organization
- Money network: 1 filed money-flow record
- 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 47/100.
- Moderate — Financial Efficiency: Program expense ratio scored 46/100.
- Moderate — Accountability: Governance controls: 5 of 8 not reported.
- High — Financial Efficiency: Fundraising efficiency scored 12/100.
- High — Sustainability: Operating margin scored 26/100.
- High — Sustainability: Total-asset coverage ratio scored 25/100.
- Review — Transparency & Controls: Schedule G fundraiser detail did not reconcile in the filed values.
- Moderate — Sustainability: Liabilities to assets ratio scored 30/100.
- Moderate — Sustainability: Officer compensation ratio scored 43/100.