Programa Avance En Pr

Nonprofit profile at a glance

EIN
660488747
IRS 990 coverage
2009–2010
Forms available
Form 990 2010
Location
Caguas, Puerto Rico, RQ
Phone
7872585215
Rating confidence
Limited
Sector
Human Service Organizations

Reported finances

Revenue
$15,363,960
Expenses
$15,331,279
Assets
$11,805,631
Liabilities
$6,755,242

Source: IRS Form 990. Selected filing: tax year 2010. Amounts in USD.

Leadership & pay

2 people listed

Source: IRS Form 990. Selected filing: tax year 2010. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide quality care and development to childrens whose parents are economically and or physically dissadvangage and to offer vocational post secondary educational programs to to the community.

What it reported doing in 2010

Department of agriculture pass-through from department of education-child care and adult care food program

Operating model

Revenue model
Other-operating. 78% 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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: NotEnoughData
  • Transparency & Controls: 93
  • Accountability: 21
  • Sustainability: 39
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: Limited
  • 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: Limited
  • Governance controls: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Fail
    • 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: 0.2%; rating input score 32; 32nd percentile among comparable filings
  • Total-asset coverage ratio: 0.77; rating input score 35; 35th percentile among comparable filings
  • Liabilities to assets ratio: 0.57; rating input score 33; 33rd percentile among comparable filings
  • Officer compensation ratio: 1.2%; rating input score 80; 80th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: -7.9% per year; rating input score 0; 11th percentile among comparable filings
  • Asset growth: 2.1% per year; rating input score 100; 39th percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 4 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $14.7M in reported program spending
  • Leadership: top reported pay $107K · 2 people listed
  • Consistency: 40 of 41 current checks pass · 1 finding to review
  • Schedules: 6 filed schedules · includes major donors
  • Filing history: 2 filing years from 2009 to 2010
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.

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.

  • Review — Accountability: Governance controls: 4 of 8 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 32/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 35/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Moderate — Sustainability: Liabilities to assets ratio scored 33/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.