Pequeno Campeon De Jesus Inc

Nonprofit profile at a glance

EIN
660721432
IRS 990 coverage
2021–2024
Forms available
Form 990 2024
Location
Barceloneta, PR, USA
Phone
7876053691
Rating
71
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Specialized Education Institutions
Affiliation
Christianity

Reported finances

Revenue
$7,147,703
Expenses
$3,789,436
Assets
$8,972,662
Liabilities
$493,058

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

Leadership & pay

7 people listed

Executive titles in this filing

  • DAVID JIMENEZ (EXECUTIVE DIRECTOR)
  • VILMARI QUIJANO (PRESIDENT)
  • MARICARMEN QUIJANO (VICE PRESIDENT)

Highest reported compensation

  • DAVID JIMENEZ (EXECUTIVE DIRECTOR): $85,394 total reported compensation

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

Overview

Mission

Create a new service model for special need children and their families that integrates multidisciplinary and essential services in the same locality ans that are focused on the particular needs of each family nucleus to support them so they can become more productive and independent, thus contributing to the dignity and quality of life of this part population that has been sadly neglected as a whole.

What it reported doing in 2024

Special Education, health and Rehabilitation Program - During this year we received and attended 72 children. Since 2020, 585 children have been cared for. Our program offer individualized, skill-bassed educational services to children with moderate to severe disabilities. Services are offered in an interdisciplinary manner. In addition the program offered clinical and health care services in the area of rehabilitation, including physical, occupational, speech therapies among others.

Operating model

Revenue model
Other-operating. 99% 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 - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 48
  • Transparency & Controls: 86
  • Accountability: 84
  • Sustainability: 79
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 40.9%; rating input score 41
  • Program expense ratio: 77%; rating input score 77
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 10th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 47%; rating input score 91; 91st percentile among comparable filings
  • Total-asset coverage ratio: 2.37; rating input score 67; 67th percentile among comparable filings
  • Liabilities to assets ratio: 0.05; rating input score 69; 69th percentile among comparable filings
  • Officer compensation ratio: 2.3%; rating input score 74; 74th percentile among comparable filings

Growth

  • Program expense growth: 30.1% per year; rating input score 100; 92nd percentile among comparable filings
  • Revenue growth: 35% per year; rating input score 100; 95th percentile among comparable filings
  • Asset growth: 54% per year; rating input score 100; 98th percentile among comparable filings

Details

  • Where the money goes: 40.9% of revenue deployed · 77% of spending went to programs
  • Governance: 7 of 7 board members independent · 5 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $2.9M in reported program spending
  • Leadership: top reported pay $85K · 7 people listed
  • Consistency: 27 of 28 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 4 filing years from 2021 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 41/100.
  • Review — Accountability: Governance controls: 3 of 8 not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.