Sembrando Sentido Inc

Nonprofit profile at a glance

EIN
660919539
IRS 990 coverage
2022–2024
Forms available
Form 990 2024, Form 990-N 2021
Location
San Juan, PR, USA
Phone
7875528811
Rating
85
Verdict
STRONG
Rating confidence
Moderate
Sector
International Economic Development

Official website

Reported finances

Revenue
$460,511
Expenses
$671,192
Assets
$213,631
Liabilities
$27,378

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

Leadership & pay

6 people listed

Executive titles in this filing

  • Jeannette Ortiz (President Treasurer)
  • Issel M Masses Ferrer (Executive Director)

Highest reported compensation

  • Issel M Masses Ferrer (Executive Director): $99,933 total reported compensation

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

Overview

Mission

Mission: To develop knowledge and tools to collectively transform government structures and achieve a fair and equitable distribution of public resources in Puerto Rico. Vision: A representative accountable and transparent governance acting in pursuit of social economic and environmental justice in Puerto Rico.

What it reported doing in 2024

Open Government is a program that promotes an open and corruption-free government through research advocacy and education. Through our research we analyze public governance to identify risks of corruption and present solutions. Through advocacy we defend the right to public information and the need to strengthen the anti-corruption ecosystem. Through educational workshops we share knowledge and tools that promote transparency and social auditing. Our public policy reports provide analysis of access to public information laws recommendations to fight corruption and statements on bills and regulations that promote an open government and public procurement processes. Within the Open Government program we have also developed Proaccin a web based application that aims to centralize and facilitate information on civic participation initiatives throughout Puerto Rico.

Operating model

Revenue model
Donor-supported. 99% of the money available for current operations came from contributions and gifts.
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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 87
  • Transparency & Controls: 92
  • Accountability: 90
  • Sustainability: 13
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 80.1%; rating input score 80
  • Fundraising efficiency: $12.2 raised per $1 spent on fundraising; rating input score 45; 45th 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: 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: 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: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -45.7%; rating input score 6; 6th percentile among comparable filings
  • Total-asset coverage ratio: 0.32; rating input score 17; 17th percentile among comparable filings
  • Liabilities to assets ratio: 0.13; rating input score 24; 24th percentile among comparable filings
  • Officer compensation ratio: 14.9%; rating input score 24; 24th percentile among comparable filings

Growth

  • Program expense growth: 54.3% per year; rating input score 100; 96th percentile among comparable filings
  • Revenue growth: 1.9% per year; rating input score 100; 34th percentile among comparable filings
  • Asset growth: -7.5% per year; rating input score 0; 8th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 80.1% of spending went to programs
  • Governance: 5 of 5 board members independent · 6 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $538K in reported program spending
  • Leadership: top reported pay $100K · 6 people listed
  • Consistency: 41 of 42 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 3 filing years from 2022 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: Filed and resolved organization relationships.
  • 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.

  • Moderate — Financial Efficiency: Fundraising efficiency scored 45/100.
  • High — Sustainability: Operating margin scored 6/100.
  • High — Sustainability: Total-asset coverage ratio scored 17/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 24/100.
  • High — Sustainability: Officer compensation ratio scored 24/100.