Civic Intelligence

Sfm Charities Inc

EIN 66-0900845 • 501(c)3 • San Juan, PR

Profile

SFM-Charities, Inc. is a nonprofit organization with the purpose of attending underserved and marginalized communities in PR. The United States and its territories with a biopsychosocial approach model The objectives that guide it are: (a) Decrease the incidence and prevalence of degrading poverty within communities by promoting access to education, health, nutrition and adequate housing. (b) Encourage unity and collaboration considering the diversity and social plurality of the communities.

PO Box 21358San Juan, PR 00928
Siviq Scores

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

Liabilities / Assets

98th percentile

2.30x

Higher debt load relative to assets than 98% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

90th percentile

0.77x

Higher debt load relative to revenue than 90% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

48th percentile

3.5%

Higher net margin than 48% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

84th percentile

$92,700

Higher top officer pay than 84% of similar nonprofits.

Top officer pay equals 9.3% of source-year revenue.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Asset Growth

83rd percentile

34%

Faster asset growth than 83% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

92nd percentile

123%

Faster revenue growth than 92% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Up

$334,933

Up $84,893 (+34%) from 2023

Liabilities

Up

$771,341

Up $112,130 (+17%) from 2023

Net Assets

Down

-$436,408

Down $27,237 (-6.7%) from 2023

Revenue

Up

$996,237

Up $549,917 (+123%) from 2023

Expenses

Up

$961,536

Up $335,323 (+54%) from 2023

Net Income

Up

$34,701

Up $214,594 (+119%) from 2023

Trend Graphs

Balance Sheet Trend

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

$1.0M$500K$0-$500KAssets 2019: $179,314Liabilities 2019: $16,460Net Assets 2019: $162,8542019Assets 2020: $268,742Liabilities 2020: $151,731Net Assets 2020: $117,0112020Assets 2021: $265,786Liabilities 2021: $300,917Net Assets 2021: -$35,1312021Assets 2022: $205,136Liabilities 2022: $480,918Net Assets 2022: -$275,7822022Assets 2023: $250,040Liabilities 2023: $659,211Net Assets 2023: -$409,1712023Assets 2024: $334,933Liabilities 2024: $771,341Net Assets 2024: -$436,4082024

Highlighted filing

2024

Assets$334,933
Liabilities$771,341
Net Assets-$436,408

Operations Trend

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

$1.0M$500K$0-$500K-$1.0MRevenue 2019: $214,339Expenses 2019: $51,173Net Income 2019: $163,1662019Revenue 2020: $562,227Expenses 2020: $642,679Net Income 2020: -$80,4522020Revenue 2021: $649,627Expenses 2021: $801,769Net Income 2021: -$152,1422021Revenue 2022: $244,534Expenses 2022: $776,884Net Income 2022: -$532,3502022Revenue 2023: $446,320Expenses 2023: $626,213Net Income 2023: -$179,8932023Revenue 2024: $996,237Expenses 2024: $961,536Net Income 2024: $34,7012024

Highlighted filing

2024

Revenue$996,237
Expenses$961,536
Net Income$34,701

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 14, 2025
Return Version
2024v5.0
Gross Receipts
$996,237
Mission and Program Overview

Mission

SFM-Charities, Inc. is a nonprofit organization with the purpose of attending underserved and marginalized communities in PR. The United States and its territories with a biopsychosocial approach model The objectives that guide it are: (a) Decrease the incidence and prevalence of degrading poverty within communities by promoting access to education, health, nutrition and adequate housing. (b) Encourage unity and collaboration considering the diversity and social plurality of the communities.

SFM-Charities, Inc. is a nonprofit organization with the purpose of attending underserved and marginalized communities in PR.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$168,146$239,663▲ $71,517
Cash and Non-Interest-Bearing Accounts$17,978$78,258▲ $60,280
Accounts Receivable$57,566$10,662▼ $46,904
Prepaid Expenses and Deferred Charges$6,350$6,350→ $0
Total Assets$250,040$334,933▲ $84,893
Liabilities
Accounts Payable and Accrued Expenses$228,030$601,215▲ $373,185
Unsecured Notes Loans Payable$431,181$170,126▼ $261,055
Total Liabilities$659,211$771,341▲ $112,130
Net Assets / Fund Balance
Net Assets With Donor Restrictions$0$0→ $0
Net Assets Without Donor Restrictions$-409,171$-436,408▼ $27,237
Total Net Assets Fund Balance$-409,171$-436,408▼ $27,237
Total Liabilities and Net Assets / Fund Balance$250,040$334,933▲ $84,893

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$177,138$151,013$328,151
Equipment$60,731$76,745$137,476
Leasehold Improvements$1,794$11,759$13,553
Buildings$0$0$0
Land$0-$0
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Maria Medina RodriguezFinance DirectorPT$30,900$61,800$92,700

Board Members and Trustees

NameTitle
Norma MejaPresident
William Saltar ArochoBod Vice President
Maedeline Perez CortesBoard Member
Christian Nieves RodriguezBod Member
Ivelisse ValentinBod Memer
Javier PorrataBod Treasurer
Iris Y Apontesecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$996,237
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$822,297
Change in Net Assets
$34,701
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$538,839
Salaries, Compensation, and Employee Benefits$422,697
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Comp Disqual Persons$362,458--$362,458
All Other Expenses$240,881$27,646-$268,527
Fees for Services Other$82,736$33,477-$116,213
Insurance$53,222$8,012-$61,234
Occupancy$16,800$15,135-$31,935
Current Officers, Directors, Trustees, and Key Employees-$30,900-$30,900
Payroll Taxes$25,495$3,844-$29,339
Depreciation Depletion$23,322--$23,322
Conferences and Meetings$5,439--$5,439
Fees for Services Accounting-$4,800-$4,800
Office Expenses$3,624$614-$4,238
Other Expenses$2,391$0$0$2,391
Information Technology$1,181--$1,181
Total Functional Expenses$837,108$124,428$0$961,536
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
Yes
Other officer compensation reviewed
Yes
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, Part VI, Section B, Line 11B

The finance personnel verified that amounts included in the form are in agreement with amounts included in the audited Financial Statments and accounting records. They also verified that answers provided to information questions are answered to the best of their knowledge and belief.

Form 990, Part VI, Section B, Line 12C

The organization has a conflict of interest policy which is discussed with all employees. Any activity wich coild create a conflict or the appearence of a conflict is strictly prohibited. The policy is highly enforced with members of the BOD and key employees and it is part of the Ethic code of the Organization. Annually, BOD menbers and key employees are required to disclose if hace any interest that could create a conflict with those of the Organization. The policy in reinforced with orientations and workshop given throughout the year.

Form 990, Part VI, Section B, Line 15

Compensation determination compesation plans are evaluated every two years. in establishing compensation, with the benchmark or similar nonprofit organization statistics from the Puerto RIco Emplopyment and Human Resources Department and market research are use to determine reasonability. These are revised by Finance Department and Human Resources Department and the responsibilities of each position is measured Organization's structure.

Form 990, Part VI, Section C, Line 19

They have it in the office with key change if some person ask for the evidence they show it.

Filing and Contact Details

Filer

Filer Name
Sfm Charities Inc
EIN
66-0900845
Phone
7873042800
Address
PO BOX 21358, SAN JUAN, PR 00928

Signing Officer

Name
Maria Medina Rodriguez
Title
Finance Director
Phone
7876441323
Signed
2025-11-14

Organization Details

Principal Officer
Maria Medina Rodriguez
Formed
2018
Legal Domicile
Pr
Voting Board Members
9
Independent Board Members
9
Employees
12
Volunteers
73
Supplemental Narrative

Additional Explanations

Form 990, Part IV, Line 11A

In Shedule D Part VI line e Other are Automobiles of the Organizations.

Form 990, Part IX, Line 11G

professional services

Form 990, Part IX, Line 24E

In kind services, in kind rent, utilities, postage, repairs and maintenance, facilities, communications, materials directly used on industry, bank charges and automobile

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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0996237
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0446321
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0244534
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0649627
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0562227
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt02898946
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01
IRS990ScheduleA/PublicSupportPY170Pct01
IRS990ScheduleA/PublicSupportTotal170Amt02898946
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0996237
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0446321
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0244534
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0649627
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0562227
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02898946
IRS990ScheduleA/TotalSupportAmt02898946
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt00
IRS990ScheduleD/BuildingsGrp/DepreciationAmt00
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/EquipmentGrp/BookValueAmt060731
IRS990ScheduleD/EquipmentGrp/DepreciationAmt076745
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0137476
IRS990ScheduleD/LandGrp/BookValueAmt00
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt01794
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt011759
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt013553
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0177138
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0151013
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0328151
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0239663
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0In Shedule D Part VI line e Other are Automobiles of the Organizations.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The finance personnel verified that amounts included in the form are in agreement with amounts included in the audited Financial Statments and accounting records. They also verified that answers provided to information questions are answered to the best of their knowledge and belief.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The organization has a conflict of interest policy which is discussed with all employees. Any activity wich coild create a conflict or the appearence of a conflict is strictly prohibited. The policy is highly enforced with members of the BOD and key employees and it is part of the Ethic code of the Organization. Annually, BOD menbers and key employees are required to disclose if hace any interest that could create a conflict with those of the Organization. The policy in reinforced with orientations and workshop given throughout the year.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Compensation determination compesation plans are evaluated every two years. in establishing compensation, with the benchmark or similar nonprofit organization statistics from the Puerto RIco Emplopyment and Human Resources Department and market research are use to determine reasonability. These are revised by Finance Department and Human Resources Department and the responsibilities of each position is measured Organization's structure.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4They have it in the office with key change if some person ask for the evidence they show it.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5professional services
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6IN KIND SERVICES, IN KIND RENT, UTILITIES, POSTAGE, REPAIRS AND MAINTENANCE, FACILITIES, COMMUNICATIONS, MATERIALS DIRECTLY USED ON INDUSTRY, BANK CHARGES AND AUTOMOBILE
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part IV, Line 11a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, Line 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part IX, Line 11g
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part IX, Line 24e
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0PR
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0250040
IRS990/TotalAssetsEOYAmt0334933
IRS990/TotalAssetsGrp/BOYAmt0250040
IRS990/TotalAssetsGrp/EOYAmt0334933
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0996237
IRS990/TotalEmployeeCnt012
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0124428
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0837108
IRS990/TotalFunctionalExpensesGrp/TotalAmt0961536
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0659211
IRS990/TotalLiabilitiesEOYAmt0771341
IRS990/TotalLiabilitiesGrp/BOYAmt0659211
IRS990/TotalLiabilitiesGrp/EOYAmt0771341
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-409171
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-436408
IRS990/TotalOtherCompensationAmt030900
IRS990/TotalOtherProgSrvcExpenseAmt00
IRS990/TotalOtherProgSrvcGrantAmt00
IRS990/TotalOtherProgSrvcRevenueAmt00
IRS990/TotalProgramServiceExpensesAmt0837108
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalReportableCompFromOrgAmt030900
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0996237
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt073
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0250040
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0334933
IRS990/TotReportableCompRltdOrgAmt030900
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt0431181
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt0170126
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0Po Box 21358
IRS990/USAddress/CityNm0San Juan
IRS990/USAddress/StateAbbreviationCd0PR
IRS990/USAddress/ZIPCd000928
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0Maria Medina Rodriguez
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Finance Director
ReturnHeader/BusinessOfficerGrp/PhoneNum07876441323
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SFM CHARITIES INC
ReturnHeader/Filer/BusinessNameControlTxt0SFMC
ReturnHeader/Filer/EIN0660900845
ReturnHeader/Filer/PhoneNum07873042800
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 21358
ReturnHeader/Filer/USAddress/CityNm0SAN JUAN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0PR

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