Puerto Rican Association For Human Development Incorporated
Nonprofit profile at a glance
- EIN
- 222026610
- IRS 990 coverage
- 2010–2024
- Forms available
- Form 990 2024
- Location
- Perth Amboy, NJ, USA
- Phone
- 7324421081
- Rating
- 96
- Verdict
- STRONG
- Rating confidence
- Standard
- Sector
- Ethnic, Immigrant Centers
Reported finances
- Revenue
- $4,947,101
- Expenses
- $4,876,814
- Assets
- $2,533,920
- Liabilities
- $474,580
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
12 people listed
Executive titles in this filing
- DR KIM V RUIZ (EXECUTIVE DIRECTOR/CEO)
Highest reported compensation
- DR KIM V RUIZ (EXECUTIVE DIRECTOR/CEO): $126,399 total reported compensation
- BERENICE MORENO (FISCAL DIRECTOR): $94,667 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To develop human potential and promote self-sufficiency through programs designed to improve the social, economic, health and educational status of the community in a culturally sensitive environment.
What it reported doing in 2024
School programs include - the "mi escuelita" day care center is an early childhood school that is offered to three and four year old children who reside in the city of perth amboy. Preschoolers are taught in a bilingual/bicultural environment that facilitates intellectual growth and personal development. Credentialed teachers lead the students with enriching and engaging classroom activities which are directly supported by the use of the "creative curriculum" an evidenced based teaching strategy that allows teachers to practice in a developmentally appropriate style that matches the way children learn and develop. Mi escuelita is a safe and nuturing learning environment. Parent, teacher and student all work together to ensure that the child receives the highest quality preschool experience. The prahd afterschool program, escalar, is offered to children ages 6-14 that reside in the city of perth amboy. Programs are offered from 3pm to 6pm throughout the school year and the students are led by certified counselors. Daily homework assistance and support, basic school skill development and mentoring are provided. The afterschool program operates the play works recreational curriculum throughout middlesex county, which fosters safe, healthy and inclusive play. Additionally, prahd's afterschool program consistently engage parents and relatives to build a strong family unit. Build a strong family unit.
Operating model
- Revenue model
- Mixed. Its operating money came from several sources; no one source provided a clear majority.
- Distribution model
- Direct operator. The filing allocates 88% 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
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and total assets are small relative to annual expenses; liquid coverage is unknown.
Rating breakdown
- Financial Efficiency: 97
- Transparency & Controls: 100
- Accountability: 100
- Sustainability: 36
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 96.2%; rating input score 96
- Program expense ratio: 97.5%; rating input score 98
- Fundraising efficiency: $2,038.44 raised per $1 spent on fundraising; rating input score 99; 99th percentile among comparable filings
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: 100%; rating input score 100; 72nd percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Yes; rating input score 100
Accountability
- Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 9 of 9 controls in place; rating input score 100
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: Pass
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 1.4%; rating input score 39; 39th percentile among comparable filings
- Total-asset coverage ratio: 0.52; rating input score 18; 18th percentile among comparable filings
- Liabilities to assets ratio: 0.19; rating input score 46; 46th percentile among comparable filings
- Officer compensation ratio: 4.5%; rating input score 57; 57th percentile among comparable filings
Growth
- Program expense growth: 4.9% per year; rating input score 100; 39th percentile among comparable filings
- Revenue growth: 3.8% per year; rating input score 100; 32nd percentile among comparable filings
- Asset growth: 1.4% per year; rating input score 100; 17th percentile among comparable filings
Details
- Where the money goes: 96.2% of revenue deployed · 97.5% of spending went to programs
- Governance: 10 of 10 board members independent · 9 of 9 filing controls reported
- Programs: 6 filed program accomplishments · $4.8M in reported program spending
- Leadership: top reported pay $126K · 12 people listed
- Consistency: 32 of 32 current checks pass
- Schedules: 7 filed schedules · includes major donors and grants
- Filing history: 14 filing years from 2010 to 2024
- Contacts: How to reach this organization
- Money network: 2 filed money-flow records
- Related organizations: 1 filed related-organization link
- 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.
- Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- Moderate — Sustainability: Operating margin scored 39/100.
- High — Sustainability: Total-asset coverage ratio scored 18/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 46/100.
- Review — Sustainability: Officer compensation ratio scored 57/100.