San Pedro Sula Dream Center Inc
Nonprofit profile at a glance
- EIN
- 834682894
- IRS 990 coverage
- 2022–2024
- Forms available
- Form 990 2024, Form 990-EZ 2021, Form 990-N 2019
- Location
- Foley, AL, USA
- Phone
- 2512982739
- Rating
- 77
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Christianity
- Affiliation
- Christianity
Reported finances
- Revenue
- $345,792
- Expenses
- $323,635
- Assets
- $201,943
- Liabilities
- $7,788
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
5 people listed
Executive titles in this filing
- JUAN PABLO ELVIR (CEO)
Highest reported compensation
- KIMBERLY LYNN ELVIR (COO): $15,000 total reported compensation
- JUAN PABLO ELVIR (CEO): $5,000 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The primary mission of the organization is to connect hopeless people to god and to form a community of support by providing humanitarian services that address immediate and long-term needs in the areas of hunger, poverty, gang involvement, education, and human trafficking. Additionally, through christian teaching and discipleship we are building a group of resilient people whose lives have been redeemed by god's love and who now desire to be agents of change in their own sphere of influence.
What it reported doing in 2024
Food program relief, benevolence (care) and education programs: the organization throughout 2024 continued its food program, serving 280 individuals daily, 1,400 plates weekly, over 72,000 meals annually. The program merged with grocery distributions to widows and elderly, ensuring consistent care and provision for vulnerable families. The organization also continued adopt the block visits where they connected with the community by distributing groceries, offering prayer and personally visiting every family connected to the center. The benevolence program continued to monitor the welfare of children and families, addressing needs such as medical bills, home expenses, and transportation. Some of the highlights included assisting approximately 13 individuals with benevolent assistance throughout the year. The organizations education and sports programs served an average of 448 participants per quarter through music, sports, tutoring, english, chapel, youth leadership, and elderly gatherings. Students in the music program had the opportunity to participate in a huge citywide concert hosted at a major school in the city, an honor made possible through partnership with the uremu organization. The sports program, including soccer teams known as the dc lions, continued to participate in local tournaments, fostering a sense of community and personal growth through devotionals, practices, and events. Tutoring and homework help and school involvement were central to the efforts to keep children in school and to bring lasting change to the communities served by the organization. The volunteers regularly visited partner schools and conducted evangelistic outreaches at local schools and hope christian school. This year, the scholarship program continued to support 8 fully scholarshipped students and 2 partially scholarshipped students.
Operating model
- Revenue model
- Donor-supported. 100% of the money available for current operations came from contributions and gifts.
- Distribution model
- Grant intermediary. The nonprofit sent 84% of its reported program spending out as grants.
The verdict
SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. The filing reports few safeguards for money sent abroad and some filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 90
- Transparency & Controls: 77
- Accountability: 53
- Sustainability: 41
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 88.7%; rating input score 89
- Program expense ratio: 95.2%; rating input score 95
- Fundraising efficiency: $81.47 raised per $1 spent on fundraising; rating input score 83; 83rd percentile among comparable filings
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: 1 of 8 controls in place; rating input score 12
- Claims monitoring procedures: Pass
- Requires narrative reports: Fail
- Conducts field audits: Fail
- May suspend future funding: Fail
- Requires financial reports: Fail
- Conducts site visits: Fail
- Requires grant agreements: Fail
- May require repayment: Fail
- Grant itemization coverage: 100%; rating input score 100; 80th percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 60%; rating input score 60; 17th percentile among comparable filings
- Governance controls: 4 of 9 controls in place; rating input score 44
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: Pass
- Other executive compensation review process: Fail
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 6.4%; rating input score 53; 53rd percentile among comparable filings
- Total-asset coverage ratio: 0.62; rating input score 29; 29th percentile among comparable filings
- Liabilities to assets ratio: 0.04; rating input score 34; 34th percentile among comparable filings
- Officer compensation ratio: 6.2%; rating input score 32; 32nd percentile among comparable filings
Growth
- Program expense growth: 27.7% per year; rating input score 100; 89th percentile among comparable filings
- Revenue growth: 26.5% per year; rating input score 100; 92nd percentile among comparable filings
- Asset growth: 39.6% per year; rating input score 100; 95th percentile among comparable filings
Details
- Where the money goes: 88.7% of revenue deployed · 95.2% of spending went to programs
- Governance: 3 of 5 board members independent · 4 of 9 filing controls reported
- Programs: 3 filed program accomplishments · $308K in reported program spending
- Leadership: top reported pay $15K · 5 people listed
- Consistency: 26 of 26 current checks pass
- Schedules: 5 filed schedules · includes major donors and foreign activity
- Filing history: 3 filing years from 2022 to 2024
- Contacts: How to reach this organization
- Money network: 4 filed money-flow records
- 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 — Transparency & Controls: Foreign activity oversight: 7 of 8 not reported.
- Moderate — Accountability: Governance controls: 4 of 8 not reported.
- Review — Sustainability: Operating margin scored 53/100.
- High — Sustainability: Total-asset coverage ratio scored 29/100.
- Moderate — Sustainability: Officer compensation ratio scored 32/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 34/100.