Hospital General De Castaner Inc

Nonprofit profile at a glance

EIN
660352014
IRS 990 coverage
2011–2023
Forms available
Form 990 2023
Location
Castaner, Puerto Rico, RQ
Phone
7878295010
Rating
72
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$33,033,027
Expenses
$32,268,465
Assets
$37,886,545
Liabilities
$3,636,848

Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

29 people listed

Executive titles in this filing

  • Robin Russel Orama (Executive Director)
  • Alex Gonzalez Cortes (President)
  • Elliot Hernandez Maldonado (Vice President)

Highest reported compensation

  • Zenaida Perez Menendez (Highest compensated employee): $189,334 total reported compensation
  • Robin Russel Orama (Executive Director): $184,478 total reported compensation
  • Edgar Soto Perez (Highest compensated employee): $135,178 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide and promote integrated primary health care services with a community focus that supports the physical, mental and social well being of the individual with the commitment to improve their lifes,

What it reported doing in 2023

Out-patient Health Care Services

Operating model

Revenue model
Other-operating. 81% of the money available for current operations came from other operating 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 most voting board members are independent. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 68
  • Transparency & Controls: 60
  • Accountability: 95
  • Sustainability: 47
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 76.4%; rating input score 76
  • Program expense ratio: 78%; rating input score 78
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd 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: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 66th percentile among comparable filings
  • Governance controls: 7 of 8 controls in place; rating input score 88
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 2.3%; rating input score 46; 46th percentile among comparable filings
  • Total-asset coverage ratio: 1.17; rating input score 43; 43rd percentile among comparable filings
  • Liabilities to assets ratio: 0.1; rating input score 76; 76th percentile among comparable filings
  • Officer compensation ratio: 7.1%; rating input score 33; 33rd percentile among comparable filings

Growth

  • Program expense growth: 9.6% per year; rating input score 100; 70th percentile among comparable filings
  • Revenue growth: 9.8% per year; rating input score 100; 74th percentile among comparable filings
  • Asset growth: 12.6% per year; rating input score 100; 74th percentile among comparable filings

Details

  • Where the money goes: 76.4% of revenue deployed · 78% of spending went to programs
  • Governance: 11 of 11 board members independent · 7 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $25.2M in reported program spending
  • Leadership: top reported pay $189K · 29 people listed · 0 of 6 pay-setting controls reported
  • Highest-paid contractors: 4 contractors listed · $1.2M reported
  • Consistency: 26 of 26 current checks pass
  • Schedules: 5 filed schedules · includes executive pay
  • Filing history: 13 filing years from 2011 to 2023
  • Contacts: How to reach this organization
  • Money network: 18 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • Moderate — Sustainability: Operating margin scored 46/100.
  • Review — Accountability: Governance controls: Audit committee oversight not reported.
  • Moderate — Sustainability: Total-asset coverage ratio scored 43/100.
  • Moderate — Sustainability: Officer compensation ratio scored 33/100.
  • High — Grant Readiness: Federal audit findings: this organization reported findings in its latest federal Single Audit.