FUNDACION PEDIATRICA DE DIABETES INC

EIN: 660597488 501(c)(3) Diseases & Disorders

GUAYNABO, PR

Total Revenue
$491,427
Total Expenses
$535,047
Total Assets
$630,205
Net Assets
$603,704
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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
2000
Legal Domicile
PR
Principal Officer
MARIANA BENITEZ
Phone
7876336310
Tax Period
2024-07-01 to 2025-06-30

FUNDACION PEDIATRICA DE DIABETES INC, founded in 2000, is a small nonprofit in the Diseases & Disorders sector that reported $491K in total revenue in fiscal year 2024.

Mission

To provide education, training, and support to children and adolescents with diabetes in Puerto Rico.

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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%)

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Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $489,452
Program Service Revenue $0
Investment Income $1,975
Other Revenue $0
TOTAL REVENUE $491,427

Expense Breakdown

Grants Paid $0
Salaries & Benefits $272,191
Fundraising Expenses $57,399
Program Expenses $374,307
Other Expenses $262,856
TOTAL EXPENSES $535,047

Year-over-Year Comparison

2024 2023 Change
Revenue $491,427 $500,303 0.0%
Expenses $535,047 $503,868 +0.1%
Net Income $-43,620 $-3,565 +11.2%
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

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Governance

Voting Members
17
Independent Members
17
Employees
8
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
1
$66,820
Total Directors
17
$0
Key Employees
1
$66,820
Highest Compensated
0
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
MARIANA BENITEZ EXECUTIVE DIRECTOR 40
Officer Key Emp
$66,820 $0 $66,820
BERNARDO MALDONADO RN MSN CNS PRESIDENT, BOARD OF DIRECTORS 1
Director
$0 $0 $0
LIZZIE PEREZ MHSA VICE-PRESIDENT, BOARD OF DIRECTORS 0
Director
$0 $0 $0
ERNESTO APONTE CPA TREASURER, BOARD OF DIRECTORS 0
Director
$0 $0 $0
OLGA HERNANDEZ RODRIGUEZ MBA SECRETARY, BOARD OF DIRECTORS 0
Director
$0 $0 $0
RICARDO LEVY DIRECTOR, ADVISER, BOARD OF DIRECTORS 0
Director
$0 $0 $0
JUAN VILELLA ESQ DIRECTOR, ADVISER, BOARD OF DIRECTORS 0
Director
$0 $0 $0
MANUEL DUBON ESQ DIRECTOR, ADVISER, BOARD OF DIRECTORS 0
Director
$0 $0 $0
REBECCA SAENZ MD MEDICAL ADVISER, BOARD OF DIRECTORS 0
Director
$0 $0 $0
ADANETTE WISCOVITCH MD MEDICAL ADVISER, BOARD OF DIRECTORS 0
Director
$0 $0 $0
MARINA RUIZ MD MEDICAL ADVISER, BOARD OF DIRECTORS 0
Director
$0 $0 $0
LUIS FONT MD MEDICAL ADVISER, BOARD OF DIRECTORS 0
Director
$0 $0 $0
SANYA AYALA DIRECTOR, ADVISER, BOARD OF DIRECTORS 0
Director
$0 $0 $0
ALEX GIERBOLINI DIRECTOR, ADVISER, BOARD OF DIRECTORS 0
Director
$0 $0 $0
BIBIANA FERRAIOULI SUAREZ DIRECTOR, ADVISER, BOARD OF DIRECTORS 0
Director
$0 $0 $0
DANIELLA RIVERA COLLAZO CPA DIRECTOR, ADVISER, BOARD OF DIRECTORS 0
Director
$0 $0 $0
JOSE MIGUEL GONZALEZ CPA DIRECTOR, ADVISER, BOARD OF DIRECTORS 0
Director
$0 $0 $0
SHEILA PEREZ MEDICAL ADVISER, BOARD OF DIRECTORS 0
Director
$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 $491,427 $535,047 $630,205 $-43,620
2024 No data No data No data No data
2023 $559,976 $489,784 $712,866 $70,192
2022 $506,488 $438,253 $527,255 $68,235
2021 $313,436 $349,113 $472,202 $-35,677
2020 $463,457 $499,333 $484,236 $-35,876
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