Teen Challenge De Puerto Rico Inc

Nonprofit profile at a glance

EIN
660313822
IRS 990 coverage
2020–2024
Forms available
Form 990 2024, Form 990-N 2009
Location
Bayamon, PR, USA
Phone
7877306971
Rating
66
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Youth Development Programs
Affiliation
Christianity

Reported finances

Revenue
$2,007,380
Expenses
$2,207,599
Assets
$791,654
Liabilities
$1,965,426

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

Leadership & pay

8 people listed

Executive titles in this filing

  • Rev Jose Martinez (President/CEO)

Highest reported compensation

  • Rev Jose Martinez (President/CEO): $104,561 total reported compensation

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

Overview

Mission

Teen Challenge de Puerto Rico is a Christian residential drug recovery program with a strong faith-based approach and offer spiritual, academic and vocational training that equips individuals to return to society as responsible citizens.

What it reported doing in 2024

Administration of corrections - Under a professional service contract of rehabilitation treatment of elegible convicts with drug addictions, the Administration disburses to the Organization a total of twenty five dollars per day per convict. Under the contract, the Organization provides to each convict under its custody full time lodging in one of the Centers, three meals per day or a special diet as directed by medical order under the supervision of a certified nutricionist, opportunities for recreational activities, educational or vocational activities, prefessional therapeutic, psycological and social worker service and drug testing, among others.

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 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

SUPPORTED - 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: 51
  • Transparency & Controls: 100
  • Accountability: 74
  • Sustainability: 16
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 59.1%; rating input score 59
  • Program expense ratio: 53.7%; rating input score 54
  • Fundraising efficiency: Limited

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: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 3 of 8 controls in place; rating input score 38
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -10%; rating input score 13; 13th percentile among comparable filings
  • Total-asset coverage ratio: 0.36; rating input score 12; 12th percentile among comparable filings
  • Liabilities to assets ratio: 2.48; rating input score 1; 1st percentile among comparable filings
  • Officer compensation ratio: 4.7%; rating input score 55; 55th percentile among comparable filings

Growth

  • Program expense growth: -9% per year; rating input score 0; 3rd percentile among comparable filings
  • Revenue growth: -38.5% per year; rating input score 0; 0th percentile among comparable filings
  • Asset growth: -33.9% per year; rating input score 0; 0th percentile among comparable filings

Details

  • Where the money goes: 59.1% of revenue deployed · 53.7% of spending went to programs
  • Governance: 8 of 8 board members independent · 3 of 8 filing controls reported
  • Programs: 4 filed program accomplishments · $1.2M in reported program spending
  • Leadership: top reported pay $105K · 8 people listed
  • Consistency: 27 of 27 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 4 filing years from 2020 to 2024
  • 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.

  • Review — Financial Efficiency: Mission deployment rate scored 59/100.
  • Review — Financial Efficiency: Program expense ratio scored 54/100.
  • Moderate — Accountability: Governance controls: 5 of 8 not reported.
  • High — Sustainability: Operating margin scored 13/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 12/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 1/100.
  • Review — Sustainability: Officer compensation ratio scored 55/100.