Instituto Para El Desarrollo Humano
Nonprofit profile at a glance
- EIN
- 660496614
- IRS 990 coverage
- 2023–2024
- Forms available
- Form 990 2024, Form 990-EZ 2022, Form 990-N 2020
- Location
- San Juan, PR, USA
- Phone
- 9393382004
- Rating
- 29
- Verdict
- REVIEW
- Rating confidence
- Moderate
- Sector
- Adult, Continuing Education
Reported finances
- Revenue
- $93,937
- Expenses
- $142,820
- Assets
- $89,681
- Liabilities
- $60,563
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
2 people listed
Executive titles in this filing
- MIGUEL ARRIETA (Executive Director)
Highest reported compensation
- CRISTINA ARRIENTA (Operations Director): $34,610 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Provide an educational program in decision making and organizational culture where the main theme is applied ethics and other related courses
What it reported doing in 2024
During 2023 provided courses in decision making and organization culture focusing on applied ethics
Operating model
- Revenue model
- Other-operating. 100% of the money available for current operations came from other operating revenue.
- Distribution model
- Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.
The verdict
REVIEW - The filed numbers largely add up. 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: 0
- Transparency & Controls: 90
- Accountability: 0
- Sustainability: 21
- Growth: 20
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 0%; rating input score 0
- Program expense ratio: 0%; rating input score 0
- Fundraising efficiency: Limited
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: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 0%; rating input score 0; 9th percentile among comparable filings
- Governance controls: 0 of 8 controls in place; rating input score 0
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: NotApplicable
- Other executive compensation review process: Limited
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Fail
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -52%; rating input score 28; 28th percentile among comparable filings
- Total-asset coverage ratio: 0.63; rating input score 19; 19th percentile among comparable filings
- Liabilities to assets ratio: 0.68; rating input score 9; 9th percentile among comparable filings
- Officer compensation ratio: 24.2%; rating input score 12; 12th percentile among comparable filings
Growth
- Program expense growth: -200% per year; rating input score 0; 0th percentile among comparable filings
- Revenue growth: -22.4% per year; rating input score 0; 18th percentile among comparable filings
- Asset growth: 21.9% per year; rating input score 100; 92nd percentile among comparable filings
Details
- Where the money goes: 0% of revenue deployed · 0% of spending went to programs
- Governance: 0 of 3 board members independent · 0 of 8 filing controls reported
- Programs: 3 filed program accomplishments
- Leadership: top reported pay $35K · 2 people listed
- Consistency: 32 of 42 current checks pass · 10 findings to review
- Schedules: 3 filed schedules
- Filing history: 2 filing years from 2023 to 2024
- Contacts: How to reach this organization
- Money network: 2 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.
- High — Financial Efficiency: Mission deployment rate scored 0/100.
- High — Financial Efficiency: Program expense ratio scored 0/100.
- High — Accountability: Independent voting board scored 0/100.
- High — Accountability: Governance controls: 6 of 6 not reported.
- High — Growth: Program expense growth scored 0/100.
- High — Growth: Revenue growth scored 0/100.
- High — Sustainability: Operating margin scored 28/100.
- High — Sustainability: Total-asset coverage ratio scored 19/100.
- Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX Advertising column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX AllOtherExpenses column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX ConferencesMeetings column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX FeesForServicesManagement column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX Insurance column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX Interest column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX Occupancy column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX OfficeExpenses column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX Travel column sum did not reconcile in the filed values.
- High — Sustainability: Liabilities to assets ratio scored 9/100.
- High — Sustainability: Officer compensation ratio scored 12/100.