Paraiso Infantil Inc

Nonprofit profile at a glance

EIN
660566076
IRS 990 coverage
2022–2024
Forms available
Form 990 2024, Form 990-EZ 2021, Form 990-N 2014
Location
San Antonio, PR, USA
Phone
7878901059
Rating
42
Verdict
MIXED
Rating confidence
Moderate
Sector
Elementary, Secondary Education, K - 12

Reported finances

Revenue
$1,150,056
Expenses
$778,413
Assets
$2,749,436
Liabilities
$1,130,212

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

Leadership & pay

7 people listed

Executive titles in this filing

  • Roberto Rivera (President)
  • Danielle Rowe (Vice President)

People named in this filing

  • Fidel Feliciano (Treasury)
  • Yesemine Acosta (Secretary)
  • Carlos mendez (Vocal)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

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

Overview

Mission

We aspire to achieve the development and comprehensive training of the student, physical, emotional, mental, cognitive, ethical, school and spiritual success, who will be prepared for active involvement in the political, social, multicultural environment, technological and financial development, to change our local and global society. In addition, promote the teaching and learning process, because of an increase in achievements reaching academic excellence. Our educational aspiration is the formation of a qualified student capable of competing academically

What it reported doing in 2024

Our primary exempt purpose is educational and child care. Our school is focused on the integral development of the student, cultivating values, ethics, social, emotional, and absolute intellectual status. Creating the achievement of academic excellence and developing and assertive discipline. Turn them into agents of social change unique individuals, worthy of respect and admiration , thus , developing skills, talents and leadership.

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

MIXED - The filed numbers largely add up and revenue comfortably covers expenses. 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: 3
  • Transparency & Controls: 90
  • Accountability: 36
  • Sustainability: 75
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 3.4%; rating input score 3
  • Program expense ratio: 5%; rating input score 5
  • 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: Limited
  • Governance controls: 6 of 7 controls in place; rating input score 86
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 32.3%; rating input score 86; 86th percentile among comparable filings
  • Total-asset coverage ratio: 3.53; rating input score 79; 79th percentile among comparable filings
  • Liabilities to assets ratio: 0.41; rating input score 19; 19th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 81; 81st percentile among comparable filings

Growth

  • Program expense growth: -40.8% per year; rating input score 0; 1st percentile among comparable filings
  • Revenue growth: 32.3% per year; rating input score 100; 93rd percentile among comparable filings
  • Asset growth: 53% per year; rating input score 100; 97th percentile among comparable filings

Details

  • Where the money goes: 3.4% of revenue deployed · 5% of spending went to programs
  • Governance: 6 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $39K in reported program spending
  • Leadership: top reported pay $0 · 7 people listed
  • Highest-paid contractors: 1 contractor listed · $948K reported
  • Consistency: 24 of 24 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 3 filing years from 2022 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 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 — Financial Efficiency: Mission deployment rate scored 3/100.
  • High — Financial Efficiency: Program expense ratio scored 5/100.
  • Review — Accountability: Governance controls: Form 990 shared with the board not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 19/100.