Instituto Modelo Ensenanza Individualizada Inc

Nonprofit profile at a glance

EIN
660390543
IRS 990 coverage
2017–2024
Forms available
Form 990 2024
Location
San Juan, PR, USA
Phone
7877580535
Rating
76
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Elementary, Secondary Education, K - 12

Official website

Reported finances

Revenue
$12,639,438
Expenses
$10,884,839
Assets
$24,625,336
Liabilities
$2,187,674

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

Leadership & pay

5 people listed

Highest reported compensation

  • Susana Arinello (Academic Director): $108,413 total reported compensation
  • GUSTAVO GONZALEZ (PLANT MANAGER): $71,168 total reported compensation
  • MANUELA RICCI (DIRECTOR): $47,590 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 Model Institute for Individualized Teaching is an institution that offers services to special education and regular program students, thus promoting inclusion. We direct our efforts to impact the student, developing their maximum potential within a safe and dynamic environment. We work in coordination with the multidisciplinary team, allowing us to assertively address your comprehensive training needs. In turn, we achieve a competitive environment where the student can use their strengths to develop their areas of need. In this way, we train the student efficiently and productively so that they can perform within society.

What it reported doing in 2024

Tuition-education services

Operating model

Revenue model
Other-operating. 100% 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 the filed numbers largely add up. Some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 64
  • Transparency & Controls: 84
  • Accountability: 84
  • Sustainability: 72
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 67.7%; rating input score 68
  • Program expense ratio: 78.6%; rating input score 79
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.9%; rating input score 93; 10th percentile among comparable filings
  • Pay-setting controls: Limited
  • 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: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 13.9%; rating input score 75; 75th percentile among comparable filings
  • Total-asset coverage ratio: 2.26; rating input score 66; 66th percentile among comparable filings
  • Liabilities to assets ratio: 0.09; rating input score 76; 76th percentile among comparable filings
  • Officer compensation ratio: 2.4%; rating input score 73; 73rd percentile among comparable filings

Growth

  • Program expense growth: 5.6% per year; rating input score 100; 46th percentile among comparable filings
  • Revenue growth: 6.5% per year; rating input score 100; 56th percentile among comparable filings
  • Asset growth: 9.9% per year; rating input score 100; 65th percentile among comparable filings

Details

  • Where the money goes: 67.7% of revenue deployed · 78.6% of spending went to programs
  • Governance: 5 of 5 board members independent · 5 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $8.6M in reported program spending
  • Leadership: top reported pay $108K · 5 people listed
  • Highest-paid contractors: 2 contractors listed · $484K reported
  • Consistency: 41 of 41 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 8 filing years from 2017 to 2024
  • Contacts: How to reach this organization
  • Money network: 4 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.

  • Review — Accountability: Governance controls: 3 of 8 not reported.