Rayito De Esperanza Corp

Nonprofit profile at a glance

EIN
660776224
IRS 990 coverage
2020–2025
Forms available
Form 990 2025
Location
San Juan, PR, USA
Phone
7876539864
Rating
59
Verdict
MIXED
Rating confidence
Moderate
Sector
Human Service Organizations

Official website

Reported finances

Revenue
$210,689
Expenses
$181,210
Assets
$350,237
Liabilities
$3,733

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

1 person listed

Executive titles in this filing

  • LILIANA APONTE (EXECUTIVE DIRECTOR)

Highest reported compensation

  • LILIANA APONTE (EXECUTIVE DIRECTOR): $20,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Provide medical program support services to children with cancer and survivors

What it reported doing in 2025

PROGRAM FOOD 4 LOVE: A good diet is an essential part for a child diagnosed with cancer, since both the disease and its treatment can affect the child's appetite, their tolerance to food and their body's ability to assimilate nutrients. Eating the right kinds of foods before, during, and after treatment can help a child feel better and stay stronger. Cancer and its treatment can also affect the way the body tolerates certain foods, as well as its ability to use the nutrients. Nutrients needed by those with childhood cancer vary for each child. The doctor, nurse, and registered dietitian can help you identify your child's nutrition goals and plan ways to help reach them. Eating well during cancer treatment can help: better tolerate treatment and related side effects, heal and recover quickly, have less risk of infection during treatment, have more strength and energy, maintain weight and allow the body to store nutrients, provide better capacity for normal growth and development, feel better and have a better quality of life (less irritability, better quality of sleep, and greater willingness to collaborate with the cancer team) Food for Love provides hospitalized child cancer patients with healthy foods to supplement their daily diet. Once a week, during the visits of our volunteers, a balanced food package is delivered, ranging from oatmeal, milk, fruits, grains, juices, among others. In the same way, and thinking about the limitation of mobility, food is delivered to their caregivers, so that they can complete their nutritional needs. It should be noted that this program during the last 8 years has delivered more than 5,760 snack packages to hospitalized children. In our effort to provide the best services as possible, we have acquired a mobile unit, enabled for the preparation of food. The unit will provide free breakfast, lunch and dinner to parents and caregivers of children in the hospital.

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 most voting board members are independent. 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: 21
  • Transparency & Controls: 83
  • Accountability: 90
  • Sustainability: 54
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 21.6%; rating input score 22
  • Program expense ratio: 25.1%; rating input score 25
  • Fundraising efficiency: $0 raised per $1 spent on fundraising; rating input score 1; 1st percentile among comparable filings

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 24th 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: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • 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: Fail

Sustainability

  • Operating margin: 14%; rating input score 63; 63rd percentile among comparable filings
  • Total-asset coverage ratio: 1.93; rating input score 58; 58th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 39; 39th percentile among comparable filings
  • Officer compensation ratio: 11%; rating input score 26; 26th percentile among comparable filings

Growth

  • Program expense growth: 3.8% per year; rating input score 100; 45th percentile among comparable filings
  • Revenue growth: 4.8% per year; rating input score 100; 47th percentile among comparable filings
  • Asset growth: 3.3% per year; rating input score 100; 36th percentile among comparable filings

Details

  • Where the money goes: 21.6% of revenue deployed · 25.1% of spending went to programs
  • Governance: 9 of 9 board members independent · 6 of 8 filing controls reported
  • Programs: 4 filed program accomplishments · $45K in reported program spending
  • Leadership: top reported pay $20K · 1 people listed
  • Consistency: 19 of 20 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Filing history: 6 filing years from 2020 to 2025
  • 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.

  • High — Financial Efficiency: Mission deployment rate scored 22/100.
  • High — Financial Efficiency: Program expense ratio scored 25/100.
  • High — Financial Efficiency: Fundraising efficiency scored 1/100.
  • Review — Accountability: Governance controls: 2 of 8 not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Sustainability: Total-asset coverage ratio scored 58/100.
  • High — Sustainability: Officer compensation ratio scored 26/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 39/100.