Civic Intelligence

Hogar Del Buen Pastor Inc.

EIN 66-0488299 • 501(c)3 • San Juan, PR, RQ

Pub. 78 Eligible

Profile

The organization is a transitional home for homeless adults with or without substance abuse problems. The organization provides a holistic program to help people discover and develop their skills and talents to enter the labor force and society.

Ave Constitucion 250 Puerta TierraSan Juan, PR 00901Rq

hogardelbuenpastor.org

Siviq Scores

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

Liabilities / Assets

72nd percentile

0.28x

Higher debt load relative to assets than 72% of similar nonprofits.

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

Liabilities / Revenue

73rd percentile

0.30x

Higher debt load relative to revenue than 73% of similar nonprofits.

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

Net Margin

22nd percentile

-10.0%

Higher net margin than 22% 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

36th percentile

-0.5%

Faster asset growth than 36% of similar nonprofits.

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

Revenue Growth

96th percentile

192%

Faster revenue growth than 96% of similar nonprofits.

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

Assets

Down

$1,468,114

Down $7,615 (-0.5%) from 2023

Liabilities

Up

$408,629

Up $129,677 (+46%) from 2023

Net Assets

Down

$1,059,485

Down $137,292 (-11%) from 2023

Revenue

Up

$1,377,696

Up $905,718 (+192%) from 2023

Expenses

Up

$1,514,988

Up $1,208,323 (+394%) from 2023

Net Income

Down

-$137,292

Down $302,605 (-183%) from 2023

Trend Graphs

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2023: $1,475,729Liabilities 2023: $278,952Net Assets 2023: $1,196,7772023Assets 2024: $1,468,114Liabilities 2024: $408,629Net Assets 2024: $1,059,4852024

Highlighted filing

2024

Assets$1,468,114
Liabilities$408,629
Net Assets$1,059,485

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2023: $471,978Expenses 2023: $306,665Net Income 2023: $165,3132023Revenue 2024: $1,377,696Expenses 2024: $1,514,988Net Income 2024: -$137,2922024

Highlighted filing

2024

Revenue$1,377,696
Expenses$1,514,988
Net Income-$137,292

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 8, 2025
Return Version
2023v6.0
Gross Receipts
$1,604,077
Mission and Program Overview

Mission

The organization is a transitional home for homeless adults with or without substance abuse problems. The organization provides a holistic program to help people discover and develop their skills and talents to enter the labor force and society.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$995,184$1,024,559▲ $29,375
Cash and Non-Interest-Bearing Accounts$395,165$216,648▼ $178,517
Accounts Receivable$66,209$194,996▲ $128,787
Prepaid Expenses and Deferred Charges$12,930$25,670▲ $12,740
Total Assets$1,475,729$1,468,114▼ $7,615
Other Assets Total$6,241$6,241→ $0
Liabilities
Other Liabilities$156,837$283,970▲ $127,133
Accounts Payable and Accrued Expenses$122,115$124,659▲ $2,544
Total Liabilities$278,952$408,629▲ $129,677
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$875,774$867,970▼ $7,804
Net Assets With Donor Restrictions$321,003$191,515▼ $129,488
Total Net Assets Fund Balance$1,196,777$1,059,485▼ $137,292
Total Liabilities and Net Assets / Fund Balance$1,475,729$1,468,114▼ $7,615

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$486,655$811,911-
Other Land Buildings$30,900$93,240-
Land$313,513--
Equipment$193,491$866,369-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Maria Teresa BeardExecutive DiFT$67,500$67,500$135,000
Gilberto ReyesAdministratoFT$45,902$45,902$91,804

Board Members and Trustees

NameTitle
Alejandro CroattoPresident
Ana TrujilloMember/direc
Gian Carlos RodriguezMember/direc
William PrestonMember/direc
Ma Amelia RuizSecretary
Eduardo FantauzziTreasurer
Eric GarciaVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$933,302
Program Service Revenue
$0
Investment Income
$150
Other Revenue
$444,244
All Other Contributions
$242,795
Change in Net Assets
$-137,292

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,377,696
Revenue Not Reported on Form 990
$226,380
Total Revenue per Audited Statements
$1,604,076
Total Revenue per Form 990
$1,377,696
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$982,941
Salaries, Compensation, and Employee Benefits$532,047
Total Fundraising Expense$35,100
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$409,003$61,743-$470,746
Depreciation Depletion$112,323$6,819-$119,142
Fees for Services Management$74,727$15,167-$89,894
Insurance$53,399$13,692-$67,091
Payroll Taxes$32,894$28,407-$61,301
Other Expenses$60,538$8,300$9,802$60,538
All Other Expenses$36,935$5,885-$42,820
Interest$17,919$17,084-$35,003
Office Expenses$27,458$3,074-$30,532
Advertising--$25,298$25,298
Fees for Services Accounting-$17,860-$17,860
Total Functional Expenses$1,284,225$195,663$35,100$1,514,988

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,741,368
Expenses per Audited Statements$1,514,988
Total Expenses per Form 990$1,514,988
Expenses Not Reported on Form 990$226,380
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Line of Credit$136,178
Long Term Debt$106,916
Incentive Payable$31,271
Current Portion of Debt$9,605
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
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
No
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 11B

The executive director, administrator and accountant of the organization participates on the process to review 990.

Form 990, Page 6, Part VI, Line 19

The documents are available upon request at the location of the organization.

Filing and Contact Details

Filer

Filer Name
Hogar Del Buen Pastor Inc
EIN
66-0488299
Phone
7877218579
Address
RQ

Signing Officer

Name
Maria Teresa Beard
Title
Executive Director
Phone
7877537025
Signed
2025-05-08

Organization Details

Principal Officer
Maria Teresa Beard
Formed
1992
Legal Domicile
Pr
Voting Board Members
7
Independent Board Members
7
Employees
24
Volunteers
13

Preparer

Firm
Zayas Morazzani & Co
Address
PO BOX 366225, SAN JUAN, PR 00936-6225
Preparer
Omayra L Negron
Phone
7877537025
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The organization is a transitional home for homeless adults with or without substance abuse problems. The organization provides a holistic program to help people discover and develop their skills and talents to enter the labor force and society.

Form 990, Page 2, Part III, Line 4A

As part of its holistic program the organization has addressed the physical, mental, social spiritual, emotional, economic, and living needs of the homeless persons admitted in the program within a family community setting. This has been achieved as follows:1. By assisting its residents in addressing the research of why they became homeless and by offering the necessary tools for achieve the level of self-sufficiency needed for independent living. 2. Through an educational process the residents developed personality and intellectuality by discovering and developing their talents and skills. This helped them to enter in the labor force and to assume responsibility for their own lives within society. 3. The organization has established micro-enterprises aimed to generate additional income as well as offering job training and career delevopment opportunities for the residents.

Form 990, Part XI, Line 9

Cost of goods sold related to merchendise sold 226,380 cost of goods sold related to merchendise sold -226,380 this represents the net asset at beginning of the 0

Financial Statement Notes

Schedule D, Page 4, Part XI, Line 2D

Cost of goods sold related to merchendise sold 226,380

Schedule D, Page 4, Part XII, Line 2D

Cost of goods sold related to merchendise sold 226,380

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IRS990/ReconcilationRevenueExpnssAmt0-137292
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt010920
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990ScheduleA/First5Years170Ind0X
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0487,390
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt1PART II, LINE 10 - INCOME FROM SELLING OF GOODS DONATED TO THE ORGANIZATION.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART II, LINE 10
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc1SUPPLEMENTAL INFORMATION
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0933302
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0409991
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01343293
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt011070
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0724
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt011794
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0670879
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt0426127
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt061263
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0487390
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportTotal170Amt01343293
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0933302
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0409991
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01343293
IRS990ScheduleA/TotalSupportAmt01842477
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt0486655
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0811911
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt01298566
IRS990ScheduleD/EquipmentGrp/BookValueAmt0193491
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0866369
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt01059860
IRS990ScheduleD/ExpensesNotReportedAmt0226380
IRS990ScheduleD/ExpensesSubtotalAmt01514988
IRS990ScheduleD/LandGrp/BookValueAmt0313513
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt0313513
IRS990ScheduleD/OtherExpensesIncludedAmt0226380
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt030900
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt093240
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt0124140
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0136178
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1106916
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt231271
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt39605
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0LINE OF CREDIT
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1LONG TERM DEBT
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2INCENTIVE PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3CURRENT PORTION OF DEBT
IRS990ScheduleD/OtherRevenueAmt0226380
IRS990ScheduleD/RevenueNotReportedAmt0226380
IRS990ScheduleD/RevenueSubtotalAmt01377696
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0COST OF GOODS SOLD RELATED TO MERCHENDISE SOLD 226,380
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1COST OF GOODS SOLD RELATED TO MERCHENDISE SOLD 226,380
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 4, PART XI, LINE 2D
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 4, PART XII, LINE 2D
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01024559
IRS990ScheduleD/TotalExpensesPerForm990Amt01514988
IRS990ScheduleD/TotalLiabilityAmt0283970
IRS990ScheduleD/TotalRevenuePerForm990Amt01377696
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01604076
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01741368
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS A TRANSITIONAL HOME FOR HOMELESS ADULTS WITH OR WITHOUT SUBSTANCE ABUSE PROBLEMS. THE ORGANIZATION PROVIDES A HOLISTIC PROGRAM TO HELP PEOPLE DISCOVER AND DEVELOP THEIR SKILLS AND TALENTS TO ENTER THE LABOR FORCE AND SOCIETY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1AS PART OF ITS HOLISTIC PROGRAM THE ORGANIZATION HAS ADDRESSED THE PHYSICAL, MENTAL, SOCIAL SPIRITUAL, EMOTIONAL, ECONOMIC, AND LIVING NEEDS OF THE HOMELESS PERSONS ADMITTED IN THE PROGRAM WITHIN A FAMILY COMMUNITY SETTING. THIS HAS BEEN ACHIEVED AS FOLLOWS:1. BY ASSISTING ITS RESIDENTS IN ADDRESSING THE RESEARCH OF WHY THEY BECAME HOMELESS AND BY OFFERING THE NECESSARY TOOLS FOR ACHIEVE THE LEVEL OF SELF-SUFFICIENCY NEEDED FOR INDEPENDENT LIVING. 2. THROUGH AN EDUCATIONAL PROCESS THE RESIDENTS DEVELOPED PERSONALITY AND INTELLECTUALITY BY DISCOVERING AND DEVELOPING THEIR TALENTS AND SKILLS. THIS HELPED THEM TO ENTER IN THE LABOR FORCE AND TO ASSUME RESPONSIBILITY FOR THEIR OWN LIVES WITHIN SOCIETY. 3. THE ORGANIZATION HAS ESTABLISHED MICRO-ENTERPRISES AIMED TO GENERATE ADDITIONAL INCOME AS WELL AS OFFERING JOB TRAINING AND CAREER DELEVOPMENT OPPORTUNITIES FOR THE RESIDENTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE EXECUTIVE DIRECTOR, ADMINISTRATOR AND ACCOUNTANT OF THE ORGANIZATION PARTICIPATES ON THE PROCESS TO REVIEW 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE DOCUMENTS ARE AVAILABLE UPON REQUEST AT THE LOCATION OF THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4COST OF GOODS SOLD RELATED TO MERCHENDISE SOLD 226,380 COST OF GOODS SOLD RELATED TO MERCHENDISE SOLD -226,380 THIS REPRESENTS THE NET ASSET AT BEGINNING OF THE 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01475729
IRS990/TotalAssetsEOYAmt01468114
IRS990/TotalAssetsGrp/BOYAmt01475729
IRS990/TotalAssetsGrp/EOYAmt01468114
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0933302
IRS990/TotalEmployeeCnt024
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt035100
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0195663
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01284225
IRS990/TotalFunctionalExpensesGrp/TotalAmt01514988
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0278952
IRS990/TotalLiabilitiesEOYAmt0408629
IRS990/TotalLiabilitiesGrp/BOYAmt0278952
IRS990/TotalLiabilitiesGrp/EOYAmt0408629
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01196777
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01059485
IRS990/TotalProgramServiceExpensesAmt01284225
IRS990/TotalReportableCompFromOrgAmt0113402
IRS990/TotalRevenueGrp/ExclusionAmt0437047
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt07347
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01377696
IRS990/TotalVolunteersCnt013
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01475729
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01468114
IRS990/TotReportableCompRltdOrgAmt0113402
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0250 AVE CONSTITUCION PUERTA TIERRA
IRS990/USAddress/CityNm0SAN JUAN
IRS990/USAddress/StateAbbreviationCd0PR
IRS990/USAddress/ZIPCd000901
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0[email protected]
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0MARIA TERESA BEARD
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum07877537025
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-08
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0HOGAR DEL BUEN PASTOR INC
ReturnHeader/Filer/BusinessNameControlTxt0HOGA
ReturnHeader/Filer/EIN0660488299
ReturnHeader/Filer/ForeignAddress/AddressLine1Txt0AVE CONSTITUCION 250 PUERTA TIERRA
ReturnHeader/Filer/ForeignAddress/CityNm0SAN JUAN
ReturnHeader/Filer/ForeignAddress/CountryCd0RQ

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