Hogar Del Buen Pastor Inc

Nonprofit profile at a glance

EIN
660488299
IRS 990 coverage
2022–2024
Forms available
Form 990 2024
Location
San Juan, PR, USA
Phone
7877218579
Rating
83
Verdict
STRONG
Rating confidence
Standard
Sector
Homeless Centers

Reported finances

Revenue
$1,196,643
Expenses
$1,191,022
Assets
$1,317,531
Liabilities
$256,166

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

Leadership & pay

10 people listed

Executive titles in this filing

  • EDUARDO FANTAUZZI (PRESIDENT)
  • MARIA TERESA BEARD (EXECUTIVE DIRECTOR)

Highest reported compensation

  • MARIA TERESA BEARD (EXECUTIVE DIRECTOR): $149,618 total reported compensation
  • GILBERTO REYES (ADMINISTRATOR): $103,130 total reported compensation

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

Overview

Mission

The organization is a transitional home for homeless adults with or without substance abuse issues. It offers a comprehensive program to assist individuals in identifying and nurturing their skills and talents for successful integration into the workforce and society.

What it reported doing in 2024

As part of its holistic program the organization has addressed the physical mental social spiritual emotional economic and living needs of the homeless persons admitted to the program within a family community setting. This has been achieved as follows:

Operating model

Revenue model
Grant-funded. 67% of the money available for current operations came from government grants.
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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 87
  • Transparency & Controls: 100
  • Accountability: 63
  • Sustainability: 39
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 73.7%; rating input score 74
  • Fundraising efficiency: $21.74 raised per $1 spent on fundraising; rating input score 61; 61st percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 1 of 9 controls in place; rating input score 11
    • Conflict-of-interest policy: Fail
    • 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: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 0.5%; rating input score 37; 37th percentile among comparable filings
  • Total-asset coverage ratio: 1.11; rating input score 46; 46th percentile among comparable filings
  • Liabilities to assets ratio: 0.19; rating input score 32; 32nd percentile among comparable filings
  • Officer compensation ratio: 10.6%; rating input score 35; 35th percentile among comparable filings

Growth

  • Program expense growth: 38% per year; rating input score 100; 93rd percentile among comparable filings
  • Revenue growth: 35.7% per year; rating input score 100; 94th percentile among comparable filings
  • Asset growth: -5.6% per year; rating input score 0; 6th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 73.7% of spending went to programs
  • Governance: 8 of 8 board members independent · 1 of 9 filing controls reported
  • Programs: 4 filed program accomplishments · $878K in reported program spending
  • Leadership: top reported pay $150K · 10 people listed
  • Consistency: 39 of 39 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 3 filing years from 2022 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • 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 — Accountability: Governance controls: 7 of 8 not reported.
  • Moderate — Sustainability: Operating margin scored 37/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 46/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 32/100.
  • Moderate — Sustainability: Officer compensation ratio scored 35/100.