Civic Intelligence

Hogar Cuna De San Cristobal Inc.

EIN 66-0479465 • 501(c)3 • Caguas, PR

Pub. 78 Eligible990-N Coverage

Profile

To provide safe housing and basic needs such as food, shelter, clothing and recreation. Also, to provide medical, social, physcological, and psychiatric services.

Hc 01 Box 29030Caguas, PR 00725

hogarcunasancristobal.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

39th percentile

0.02x

Higher debt load relative to assets than 39% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

45th percentile

0.05x

Higher debt load relative to revenue than 45% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

54th percentile

6.5%

Higher net margin than 54% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

47th percentile

3.0%

Faster asset growth than 47% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

92nd percentile

101%

Faster revenue growth than 92% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$3,035,584

Up $87,101 (+3.0%) from 2023

Liabilities

Down

$74,988

Down $2,115 (-2.7%) from 2023

Net Assets

Up

$2,960,596

Up $89,216 (+3.1%) from 2023

Revenue

Up

$1,365,650

Up $686,666 (+101%) from 2023

Expenses

Up

$1,276,434

Up $626,269 (+96%) from 2023

Net Income

Up

$89,216

Up $60,397 (+210%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$4.0M$3.0M$2.0M$1.0M$0Assets 2011: $2,187,114Liabilities 2011: $416,674Net Assets 2011: $1,770,4402011Assets 2012: $3,326,674Liabilities 2012: $1,059,475Net Assets 2012: $2,267,1992012Assets 2013: $3,666,100Liabilities 2013: $70,535Net Assets 2013: $3,595,5652013Assets 2014: $3,333,581Liabilities 2014: $53,935Net Assets 2014: $3,279,6462014Assets 2015: $3,183,367Liabilities 2015: $54,201Net Assets 2015: $3,129,1662015Assets 2022: $2,943,244Liabilities 2022: $100,683Net Assets 2022: $2,842,5612022Assets 2023: $2,948,483Liabilities 2023: $77,103Net Assets 2023: $2,871,3802023Assets 2024: $3,035,584Liabilities 2024: $74,988Net Assets 2024: $2,960,5962024

Highlighted filing

2024

Assets$3,035,584
Liabilities$74,988
Net Assets$2,960,596

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $1,058,383Expenses 2011: $810,074Net Income 2011: $248,3092011Revenue 2012: $1,282,137Expenses 2012: $816,912Net Income 2012: $465,2252012Revenue 2013: $2,238,194Expenses 2013: $925,704Net Income 2013: $1,312,4902013Revenue 2014: $656,909Expenses 2014: $951,950Net Income 2014: -$295,0412014Revenue 2015: $646,683Expenses 2015: $797,163Net Income 2015: -$150,4802015Revenue 2022: $482,044Expenses 2022: $863,570Net Income 2022: -$381,5262022Revenue 2023: $678,984Expenses 2023: $650,165Net Income 2023: $28,8192023Revenue 2024: $1,365,650Expenses 2024: $1,276,434Net Income 2024: $89,2162024

Highlighted filing

2024

Revenue$1,365,650
Expenses$1,276,434
Net Income$89,216

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 15, 2025
Return Version
2023v6.0
Gross Receipts
$1,365,650
Mission and Program Overview

Mission

To provide safe housing and basic needs such as food, shelter, clothing and recreation. Also, to provide medical, social, physcological, and psychiatric services.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$2,371,380$2,460,596▲ $89,216
Land, Buildings, and Equipment, Net$1,575,480$1,549,929▼ $25,551
Investments in Publicly Traded Securities$751,125$873,071▲ $121,946
Pd in Cap Srpls Land Bldg Eqp Fund$500,000$500,000→ $0
Cash and Non-Interest-Bearing Accounts$185,593$353,906▲ $168,313
Accounts Receivable$257,434$115,077▼ $142,357
Savings and Temporary Cash Investments$51,755$90,000▲ $38,245
Prepaid Expenses and Deferred Charges$20,706$28,104▲ $7,398
Total Assets$2,948,483$3,035,584▲ $87,101
Other Assets Total$106,390$25,497▼ $80,893
Liabilities
Accounts Payable and Accrued Expenses$77,103$74,988▼ $2,115
Total Liabilities$77,103$74,988▼ $2,115
Net Assets / Fund Balance
Total Net Assets Fund Balance$2,871,380$2,960,596▲ $89,216
Total Liabilities and Net Assets / Fund Balance$2,948,483$3,035,584▲ $87,101

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,189,405$529,248$1,718,653
Equipment$34,294$507,275$541,569
Land$265,466-$265,466
Other Land Buildings$60,764$193,395$254,159
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$779,223
Program Service Revenue
$437,238
Investment Income
$-34,903
Other Revenue
$184,092
All Other Contributions
$544,315
Change in Net Assets
$89,216

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,365,650
Total Revenue per Audited Statements
$1,365,650
Total Revenue per Form 990
$1,365,650
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$698,738
Other Expenses$577,696
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$530,201$84,380-$614,581
All Other Expenses$45,451$48,242-$93,693
Payroll Taxes$75,457--$75,457
Depreciation Depletion$67,991--$67,991
Fees for Services Other-$51,370-$51,370
Fees for Services Accounting-$31,135-$31,135
Occupancy$29,069--$29,069
Other Expenses$10,075$17,200-$27,275
Insurance-$25,740-$25,740
Office Expenses$1,750$9,170-$10,920
Other Employee Benefits-$8,700-$8,700
Fees for Services Legal-$7,825-$7,825
Fees for Service Investment Mgmnt Fees-$4,863-$4,863
Advertising-$2,245-$2,245
Total Functional Expenses$981,051$295,383$0$1,276,434

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,276,434
Total Expenses per Audited Statements$1,276,434
Total Expenses per Form 990$1,276,434
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Gala David Anto$67,542---
Sale of Promoti$46,266---
Total Events$139,908---
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

Members detailed on page 7, part vii, section a

Form 990, Page 6, Part VI, Line 7A

Done by the board of directors.

Form 990, Page 6, Part VI, Line 11B

Return is reviewed by treasurer of entity.

Form 990, Page 6, Part VI, Line 12C

Board of director's members assert compliance and sign policy certification anually. Conflicts are notified and parties involved recuse themselves from voting.

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
Hogar Cuna De San Cristobal Inc
EIN
66-0479465
Phone
7872860396
Address
HC 01 BOX 29030, CAGUAS, PR 00725

Signing Officer

Name
Ruben Quiones Muoz
Title
Treasurer
Phone
7872860396
Signed
2025-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ruben Quiones Muoz
Formed
1991
Legal Domicile
Pr
Voting Board Members
14
Independent Board Members
14
Employees
46
Volunteers
3

Preparer

Firm
Rsm Puerto Rico
Address
PO BOX 10528, SAN JUAN, PR 00922-0528
Preparer
Rafael De Rojas Sanchez
Phone
7877516164
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Item B

Short period return was filed for taxable year 2023. System is not allowing to file 2023 for the fiscal year ending 06/30/2024.

Form 990, Part XI

Line 4 - net assets balance at beginning of year the foreign corporation has transitioned to form 990 from form 990-n, due to having more than 50,000 in gross receipts from sources within the united states.

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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt04513
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt117200
IRS990/OtherExpensesGrp/ProgramServicesAmt097713
IRS990/OtherExpensesGrp/ProgramServicesAmt193562
IRS990/OtherExpensesGrp/ProgramServicesAmt229782
IRS990/OtherExpensesGrp/ProgramServicesAmt310075
IRS990/OtherExpensesGrp/TotalAmt0102226
IRS990/OtherExpensesGrp/TotalAmt193562
IRS990/OtherExpensesGrp/TotalAmt229782
IRS990/OtherExpensesGrp/TotalAmt327275
IRS990/OtherRevenueMiscGrp/Desc0UNREALIZED GAIN ON INVESTMENT
IRS990/OtherRevenueMiscGrp/ExclusionAmt0184092
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0184092
IRS990/OtherRevenueTotalAmt0184092
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt084380
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0530201
IRS990/OtherSalariesAndWagesGrp/TotalAmt0614581
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt075457
IRS990/PayrollTaxesGrp/TotalAmt075457
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt0500000
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt0500000
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt020706
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt028104
IRS990/PrincipalOfficerNm0RUBEN QUIONES MUOZ
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0PR DEPARTMENT FAMILY AFFAIRS
IRS990/ProgramServiceRevenueGrp/Desc1DEPARTMENT OF JUSTICE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0387747
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt149491
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0387747
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt149491
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0595304
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt08981
IRS990/PYOtherExpensesAmt0331266
IRS990/PYOtherRevenueAmt074699
IRS990/PYRevenuesLessExpensesAmt028819
IRS990/PYSalariesCompEmpBnftPaidAmt0318899
IRS990/PYTotalExpensesAmt0650165
IRS990/PYTotalRevenueAmt0678984
IRS990/ReconcilationRevenueExpnssAmt089216
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0437238
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt02371380
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt02460596
IRS990/SavingsAndTempCashInvstGrp/BOYAmt051755
IRS990/SavingsAndTempCashInvstGrp/EOYAmt090000
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0OTHER INCOME 74,699
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART II, LINE 10
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0779223
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt01246411
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt02025634
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt019676
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt08981
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt028657
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0437238
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt0184092
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt074699
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0258791
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.87570
IRS990ScheduleA/PublicSupportPY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt02025634
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0779223
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01246411
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02025634
IRS990ScheduleA/TotalSupportAmt02313082
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt01189405
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0529248
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01718653
IRS990ScheduleD/EquipmentGrp/BookValueAmt034294
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0507275
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0541569
IRS990ScheduleD/ExpensesSubtotalAmt01276434
IRS990ScheduleD/LandGrp/BookValueAmt0265466
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0265466
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt060764
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0193395
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0254159
IRS990ScheduleD/RevenueSubtotalAmt01365650
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01549929
IRS990ScheduleD/TotalExpensesPerForm990Amt01276434
IRS990ScheduleD/TotalRevenuePerForm990Amt01365650
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01365650
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01276434
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt0139908
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt067542
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent2Amt046266
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriOtherEventsAmt026100
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0GALA DAVID ANTO
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0SALE OF PROMOTI
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt067542
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt046266
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt026100
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0139908
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt01
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0SHORT PERIOD RETURN WAS FILED FOR TAXABLE YEAR 2023. SYSTEM IS NOT ALLOWING TO FILE 2023 FOR THE FISCAL YEAR ENDING 06/30/2024.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERS DETAILED ON PAGE 7, PART VII, SECTION A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DONE BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3RETURN IS REVIEWED BY TREASURER OF ENTITY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4BOARD OF DIRECTOR'S MEMBERS ASSERT COMPLIANCE AND SIGN POLICY CERTIFICATION ANUALLY. CONFLICTS ARE NOTIFIED AND PARTIES INVOLVED RECUSE THEMSELVES FROM VOTING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6LINE 4 - NET ASSETS BALANCE AT BEGINNING OF YEAR THE FOREIGN CORPORATION HAS TRANSITIONED TO FORM 990 FROM FORM 990-N, DUE TO HAVING MORE THAN 50,000 IN GROSS RECEIPTS FROM SOURCES WITHIN THE UNITED STATES.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, ITEM B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XI
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SpecialConditionDesc0CHANGE IN ACCOUNTING PERIOD
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt02948483
IRS990/TotalAssetsEOYAmt03035584
IRS990/TotalAssetsGrp/BOYAmt02948483
IRS990/TotalAssetsGrp/EOYAmt03035584
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0779223
IRS990/TotalEmployeeCnt046
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0295383
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0981051
IRS990/TotalFunctionalExpensesGrp/TotalAmt01276434
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt077103
IRS990/TotalLiabilitiesEOYAmt074988
IRS990/TotalLiabilitiesGrp/BOYAmt077103

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