Tpmg Corp

Nonprofit profile at a glance

EIN
660893113
IRS 990 coverage
2019–2024
Forms available
Form 990 2024, Form 990-EZ 2020, Form 990-N 2017
Location
San Juan, PR, USA
Rating
62
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$964,155
Expenses
$857,088
Assets
$851,559
Liabilities
$6,285

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

Leadership & pay

9 people listed

Executive titles in this filing

  • David de Jesus (President)
  • Joaquin Serrano (Vice President)

People named in this filing

  • David de Jesus (President)
  • Tamara Orozco (Secretary)
  • Marcos Arocho (Trustee)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

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

Overview

Mission

To improve the quality of Life of the communities by providing large tents or construction materials for house ceilings of families affected by natural disasters.

Operating model

Revenue model
Donor-supported. 100% 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

SUPPORTED - The filed numbers largely add up and program spending has grown recently. A relatively small share of voting board members are independent and a relatively small share of available resources goes toward mission work.

Rating breakdown

  • Financial Efficiency: 58
  • Transparency & Controls: 90
  • Accountability: 18
  • Sustainability: 60
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 51.3%; rating input score 51
  • Program expense ratio: 57.7%; rating input score 58
  • Fundraising efficiency: $132.08 raised per $1 spent on fundraising; rating input score 89; 89th percentile among comparable filings

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: 0%; rating input score 0; 5th percentile among comparable filings
  • Governance controls: 3 of 7 controls in place; rating input score 43
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 11.1%; rating input score 63; 63rd percentile among comparable filings
  • Total-asset coverage ratio: 0.99; rating input score 42; 42nd percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 71; 71st percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 81; 81st percentile among comparable filings

Growth

  • Program expense growth: 35% per year; rating input score 100; 92nd percentile among comparable filings
  • Revenue growth: 30.8% per year; rating input score 100; 92nd percentile among comparable filings
  • Asset growth: 31.3% per year; rating input score 100; 91st percentile among comparable filings

Details

  • Where the money goes: 51.3% of revenue deployed · 57.7% of spending went to programs
  • Governance: 0 of 9 board members independent · 3 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $494K in reported program spending
  • Leadership: top reported pay $0 · 9 people listed
  • Consistency: 24 of 24 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 5 filing years from 2019 to 2024
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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 — Accountability: Independent voting board scored 0/100.
  • Review — Financial Efficiency: Mission deployment rate scored 51/100.
  • Review — Financial Efficiency: Program expense ratio scored 58/100.
  • Moderate — Accountability: Governance controls: 3 of 6 not reported.
  • Moderate — Sustainability: Total-asset coverage ratio scored 42/100.