The Young Mens Christian Association of San Juan

Nonprofit profile at a glance

EIN
660190784
IRS 990 coverage
2018–2025
Forms available
Form 990 2025
Location
San Juan, PR, USA
Phone
7874171222
Rating
65
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Physical Fitness and Community Recreational Facilities
Affiliation
Christianity

Official website

Reported finances

Revenue
$3,233,738
Expenses
$3,274,577
Assets
$7,522,046
Liabilities
$2,472,219

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

Leadership & pay

16 people listed

Executive titles in this filing

  • ALLAN CHARLOTTEN (PRESIDENT)

Highest reported compensation

  • MABEL ROMAN (EXECUTIVE DI): $76,762 total reported compensation
  • MELIZA BONILLA (INTERIM EXEC): $56,438 total reported compensation

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

Overview

Mission

Ymca de san juan's mission is to put christian principles into practice through programs that build a healthy spirit, mind, and body for all.

What it reported doing in 2025

Social responsibility programs - all the ymca of san juan we believe in giving back and supporting our neighbors. We have been listening and responding the most critical social needs of our community for over 109 years. Social responsibility programs, such as community assistance and volunteerism, among others, are a bridge and an overcoming, we have involved our volunteers in activities that strengthen our community and pave the way for future generations to thrive. As mentioned in point 4.a, the ymca continues efforts to stabilize especially child care programs for hiring staff due to the continuing post-covid 19 challenge in the labor market. In addittion, it continues the strongest relationships with fondos unidos and other non-profit organizations and the private sector, mainly to potentiate the sports facilities that will benefit the communities we serve.

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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

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: 34
  • Transparency & Controls: 92
  • Accountability: 95
  • Sustainability: 39
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 38.6%; rating input score 39
  • Program expense ratio: 38.1%; rating input score 38
  • 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: 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: 7 of 8 controls in place; rating input score 88
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -1.3%; rating input score 22; 22nd percentile among comparable filings
  • Total-asset coverage ratio: 2.3; rating input score 62; 62nd percentile among comparable filings
  • Liabilities to assets ratio: 0.33; rating input score 24; 24th percentile among comparable filings
  • Officer compensation ratio: 4.1%; rating input score 63; 63rd percentile among comparable filings

Growth

  • Program expense growth: -0.5% per year; rating input score 0; 11th percentile among comparable filings
  • Revenue growth: 9.4% per year; rating input score 100; 64th percentile among comparable filings
  • Asset growth: 5.6% per year; rating input score 100; 36th percentile among comparable filings

Details

  • Where the money goes: 38.6% of revenue deployed · 38.1% of spending went to programs
  • Governance: 14 of 14 board members independent · 7 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $1.2M in reported program spending
  • Leadership: top reported pay $77K · 16 people listed
  • Highest-paid contractors: 1 contractor listed · $230K reported
  • Consistency: 28 of 28 current checks pass
  • Schedules: 6 filed schedules · includes major donors
  • Filing history: 7 filing years from 2018 to 2025
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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: Mission deployment rate scored 39/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 38/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Sustainability: Operating margin scored 22/100.
  • Review — Accountability: Governance controls: Other executive compensation review process not reported.
  • High — Sustainability: Liabilities to assets ratio scored 24/100.