SPINA BIFIDA & HIDROCEPHALUS ASSOCIATION OF PUERTO RICO INC (EIN 660423489) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1977

Legal Domicile

Principal Officer

Lylette Aviles Rios

Phone

7877400033

Tax Period

2024-07-01 to 2025-06-30

SPINA BIFIDA & HIDROCEPHALUS ASSOCIATION OF PUERTO RICO INC, founded in 1977, is a small nonprofit in the Diseases & Disorders sector that reported $172K in total revenue in fiscal year 2024. Revenue fell 30% from the prior year — a significant decline worth monitoring.

Mission

Provides professional medical assistance to children with spina bifida and hydrocephalus conditions. Donates supplies and equipment to affected Childs and trin their parents teachers and other relative.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $172,319

Program Service Revenue $0

Investment Income $2

Other Revenue $0

TOTAL REVENUE $172,321

Expense Breakdown

Grants Paid $0

Salaries & Benefits $104,993

Fundraising Expenses $0

Program Expenses $133,580

Other Expenses $63,743

TOTAL EXPENSES $168,736

Year-over-Year Comparison

	2024	2023	Change
Revenue	$172,321	$246,404	-0.3%
Expenses	$168,736	$244,001	-0.3%
Net Income	$3,585	$2,403	+0.5%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

N/A

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
ILEANA COLON RIVERA	PRESIDENTA	1.00	Officer	$0	$0	$0
JEYSSICA VALENTIN ROMAN	VICEPRESIDENTA	1.00	Officer	$0	$0	$0
MARIE CARMEN MERCADO MIRANDA	TESORERA	1.00	Officer	$0	$0	$0
TANIA REYES DIAZ	SECRETARIA	1.00	Officer	$0	$0	$0
LOIDA E BENITEZ ARROYO	VOCAL	1.00	Officer	$0	$0	$0
YESENIA GONZALEZ LIZARDI	VOCAL	1.00	Officer	$0	$0	$0
ANA C MERCADO MATIAS	VOCAL	1.00	Officer	$0	$0	$0
ENIDA V PADUA SANTIAGO	VOCAL	1.00	Officer	$0	$0	$0
TELLY MAR PINEIRO ROMERO	VOCAL	1.00	Officer	$0	$0	$0
ZULEIKA RAMOS COLON	VOCAL	1.00	Officer	$0	$0	$0
NICOLE A RODRIGUEZ COLON	VOCAL	1.00	Officer	$0	$0	$0
RUTH M RODRIGUEZ CUEVAS	VOCAL	1.00	Officer	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$172,321	$168,736	$229,680	$3,585
2025	$172,321	$168,736	$229,680	$3,585
2024	$246,404	$244,001	$227,166	$2,403
2023	$222,749	$268,634	$240,050	$-45,885
2023	$222,749	$268,634	$240,050	$-45,885
2022	$222,749	$203,031	$247,568	$19,718
2021	$384,240	$347,905	$253,789	$36,335

SPINA BIFIDA & HIDROCEPHALUS ASSOCIATION OF PUERTO RICO INC