Hospital Espaol Auxilio Mutuo De Puerto Rico Inc

Nonprofit profile at a glance

EIN
660486907
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
San Juan, PR, USA
Phone
7877582000
Rating
72
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Hospital, General

Reported finances

Revenue
$283,375,589
Expenses
$282,054,593
Assets
$163,221,786
Liabilities
$81,583,378

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

Leadership & pay

27 people listed

Executive titles in this filing

  • ANGEL COCERO SNCHEZ (PRESIDENT)

Highest reported compensation

  • JORGE L MATTA SERRANO (ADMINISTRATO): $817,626 total reported compensation
  • JOS ISADO ZARDON (MEDICAL DIRE): $452,697 total reported compensation
  • MARA DEL L MART SIERRA (DIRECTOR OF): $288,635 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 hospital's primary mission is to meet the health care needs in its market area through a broad range of general and specialized health care services, including in patient acute care, outpatient services, and other health care services. Activities directly associated with the furtherance of this purpose are considered to be operating activities. The hospital is a non-for-profit corporation incorporated under the laws of the commonwealth of puerto rico on april 29, 1992.

What it reported doing in 2024

For the year ended september 30, 2025, hospital inpatient admissions were 18,584. Patient days amounted to 116,858.

Operating model

Revenue model
Earned-program. 95% of the money available for current operations came from fees and other program revenue.
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 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: 65
  • Transparency & Controls: 71
  • Accountability: 90
  • Sustainability: 35
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 72.8%; rating input score 73
  • Program expense ratio: 73.3%; rating input score 73
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 68th percentile among comparable filings
  • Pay-setting controls: 2 of 6 controls in place; rating input score 33
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Pass
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 77th percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • 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: 0.5%; rating input score 34; 34th percentile among comparable filings
  • Total-asset coverage ratio: 0.58; rating input score 22; 22nd percentile among comparable filings
  • Liabilities to assets ratio: 0.5; rating input score 36; 36th percentile among comparable filings
  • Officer compensation ratio: 1.3%; rating input score 68; 68th percentile among comparable filings

Growth

  • Program expense growth: 3.1% per year; rating input score 100; 22nd percentile among comparable filings
  • Revenue growth: 1.6% per year; rating input score 100; 12th percentile among comparable filings
  • Asset growth: 4.4% per year; rating input score 100; 31st percentile among comparable filings

Details

  • Where the money goes: 72.8% of revenue deployed · 73.3% of spending went to programs
  • Governance: 9 of 9 board members independent · 6 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $206.8M in reported program spending
  • Leadership: top reported pay $818K · 27 people listed · 2 of 6 pay-setting controls reported
  • Highest-paid contractors: 5 contractors listed · $21.6M reported
  • Consistency: 19 of 19 current checks pass
  • Schedules: 6 filed schedules · includes executive pay
  • Filing history: 16 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 18 filed money-flow records
  • Related organizations: 5 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

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

  • Review — Accountability: Governance controls: 2 of 8 not reported.
  • Moderate — Sustainability: Operating margin scored 34/100.
  • High — Sustainability: Total-asset coverage ratio scored 22/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 36/100.