Apni INC FY2020 filing

Tax-deductible

San Juan, PR501(c)(3)Since 1977Human ServicesEIN 66-0376145

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The organization's mission is to provide training, information, guidance, services and the support necessary for the protection of the rights and full participation of people with disabilities within regular society.

501(c)(3) charity; gifts are tax-deductible.
80¢ of each $1 spent went to programs.
$156K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2020 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
2 of 5
filings with a surplus
Average deficit $5K a year · under 1% of revenue · last 5 filings
Concern: a surplus in 2 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
80%
of spending
Looks good: 80% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$156K
to officers and key staff · 12% of spending
Looks good: pay to officers and key staff is 12% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
10 mo
of spending, in cash
Looks good: 9.9 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $75K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$230K
17% of total assets
Looks good: liabilities are 17% of assets; 50% or less.
Pt X · Ln 26
Independent board members
10
of 10 voting members
Looks good: 10 of 10 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.2M
Spent
$1.3M
To programs
80%
Net assets
$1.1M
By yearFY2020–FY2024
Revenue
$1.2M
FY2020
Revenue by fiscal year
FY2020$1.2M
FY2021$1.1M
FY2022$1.0M
FY2023$1.3M
FY2024$1.3M
FY2024$984K
Expenses
$1.3M
FY2020
Expenses by fiscal year
FY2020$1.3M
FY2021$1.1M
FY2022$1.0M
FY2023$1.3M
FY2024$1.2M
FY2024$996K
Net assets
$1.1M
FY2020
Net assets by fiscal year
FY2020$1.1M
FY2021$1.1M
FY2022$1.1M
FY2023$1.1M
FY2024$1.1M
FY2024$1.1M

From the FY2020 Form 990 (year ending September 2020) · figures checked against the IRS filing · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Nov 2002.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

80 cents of each dollar spent went to programs.

Program services 80% · $1.0M Management & general 20% · $257K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

13 people listed on the 990; $156K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2019); the FY2020 filing did not itemize Part VII
Executive Director
$59,990Pt VII · Sec A
Accounting Director
$49,375Pt VII · Sec A
Human Resources Director
$47,017Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Ms Celia Galan Rivera’s $61K as Executive Director is at the 51st percentile of top reported officer pay among 2168 $100K–1M human services nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 3 named individuals · Part VII

NameFY2024FY2024FY2023FY2022FY2021FY2020
Ms Celia Galan Rivera$61,292$61,292$61,292$61,192$62,392$59,990
Ms Maria E Cruz$48,665$48,665$48,665$48,615$49,815$49,375
Ms Heily Gomez$45,240$45,740$47,904$45,690$46,890$47,017

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Empowers people with disabilities through training, information, and support for their rights and societal participation.

Provided by the organization

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3 programs · $714K · in their own filed words · FY2019
01

Special Education Services Coordinators Project Name

Special Education Service Coordinators, funded by the local Department of Education. These special education service coordinators facilitate the transition of potentially eligible children with disabilities served by the Department of Health's Early Intervention Program for special education services of the Department of Education.

$465Kprogram expense
02

Project Name

Parent Training and Information Center (PTI) trainers provide orientation, support, and training services to parents of children with disabilities and the professionals that intervene with them via telephone, in-house visits, mail, and emails, impacting 9,247 families and professionals within the education field.

$215Kprogram expense
03

Project Name

"Supporting families with or at risk of congenital ZIKV infection". The purpose of this project is to empower families of children with or at risk of congenital ZIKV infection. Our priority is for families to acquire the knowledge and skills that allow them to feel confident and competent when relating or selecting health service…

$34Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2024
Direct ReliefFY2024$75K
Total grants receivedfrom 1 funder$75K

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$1.2M
Ln 12
Gifts and grantsLn 1h$1.2M
Investment incomeLn 3$3K
Money outPt IX
$1.3M
Ln 25
Programscol B$1.0M
Managementcol C$257K
Owns and owesPt X
$1.1M
net assets · Ln 32
Cash and savingsLn 1–2$1.0M
Total assetsLn 16$1.3M
LiabilitiesLn 26$230K
PeoplePt VI, VII
13
listed · VII A
PaidVII A3
Voting boardVI 1a10
IndependentVI 1b10
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$1.2M
Government grantsLn 1e$1.1M
Noncash giftsLn 1g$54K
Fundraising eventsLn 1c$0
Investment incomeLn 3$3K
Total revenueLn 12$1.2M
Assets in detailPt X, end of year
CashLn 1$1.0M
SavingsLn 2$0
Cash and savings togetherLn 1–2$1.0M
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$12K
Other assetsLn 15$65K
Total assetsLn 16$1.3M
LiabilitiesLn 26$230K
Net assetsLn 32$1.1M
OperationsPt I, VI
EmployeesI 529
VolunteersI 62
Fiscal year endsHeaderSeptember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY20End FY20
Cash and savingsLn 1–2$1.1M$1.0M
InvestmentsLn 11–13$0$0
Land, buildings, equipmentLn 10c$19K$12K
Total assetsLn 16$1.3M$1.3M
LiabilitiesLn 26$161K$230K
Net assetsLn 32$1.1M$1.1M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0$0
Grants to domestic individualsLn 2$0$0
Grants and assistance to foreign recipientsLn 3$0$0
Benefits paid to or for membersLn 4$0$0
Pay of current officers, directors and key staffLn 5$156K$75K$82K$0
Pay of disqualified personsLn 6$0$0$0$0
Other salaries and wagesLn 7$671K$593K$78K$0
Pension plan contributionsLn 8$0$0$0$0
Other employee benefitsLn 9$0$0$0$0
Payroll taxesLn 10$126K$102K$24K$0
Management feesLn 11a$0$0$0$0
Legal feesLn 11b$0$0$0$0
Accounting feesLn 11c$0$0$0$0
Lobbying feesLn 11d$0$0$0$0
Professional fundraising feesLn 11e$0$0
Investment management feesLn 11f$0$0$0$0
Other fees for servicesLn 11g$67K$53K$14K$0
Advertising and promotionLn 12$0$0$0$0
Office expensesLn 13$19K$17K$2K$0
Information technologyLn 14$0$0$0$0
RoyaltiesLn 15$0$0$0$0
OccupancyLn 16$53K$21K$32K$0
TravelLn 17$27K$27K$0$0
Travel and entertainment for public officialsLn 18$0$0$0$0
Conferences, conventions and meetingsLn 19$3K$3K$0$0
InterestLn 20$0$0$0$0
Payments to affiliatesLn 21$0$0$0$0
Depreciation, depletion and amortizationLn 22$13K$13K$0$0
InsuranceLn 23$17K$9K$9K$0
Other expenses (24a–d)Ln 24$121K$104K$17K$0
Total functional expensesLn 25$1.3M$1.0M$257K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 $1.3M$1.2M$23K$1.1M 990 PDF
FY2023 $1.3M$1.3M$10K$1.1M 990 PDF
FY2022 $1.0M$1.0M−$26K$1.1M 990 PDF
FY2021 $1.1M$1.1M−$4K$1.1M 990 PDF
FY2020 Viewing $1.2M$1.3M−$30K$1.1M 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2020 990 (4 parts)
Part VIII · Statement of revenue $1,242,732 across 11 lines filed
VIII-1a Federated campaigns$0
VIII-1b Membership dues$0
VIII-1c Fundraising events$0
VIII-1d Related organizations$0
VIII-1e Government grants$1,134,435
VIII-1f All other contributions, gifts and grants$105,728
VIII-1g Noncash contributions (included above)$54,062
VIII-1h Total contributions, gifts and grants$1,240,163
VIII-3 Investment incomeRelated to mission $2,569 · Unrelated business $0 · Excluded from tax $0$2,569
VIII-5 RoyaltiesRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-12 Total revenueRelated to mission $2,569 · Unrelated business $0 · Excluded from tax $0$1,242,732
Part IX · Statement of functional expenses $1,272,558 across 30 lines filed
IX-1 Grants to domestic organizationsPrograms $0$0
IX-2 Grants to domestic individualsPrograms $0$0
IX-3 Grants and assistance to foreign recipientsPrograms $0$0
IX-4 Benefits paid to or for membersPrograms $0$0
IX-5 Pay of current officers, directors and key staffPrograms $74,551 · Management $81,831 · Fundraising $0$156,382
IX-6 Pay of disqualified personsPrograms $0 · Management $0 · Fundraising $0$0
IX-7 Other salaries and wagesPrograms $592,665 · Management $78,025 · Fundraising $0$670,690
IX-8 Pension plan contributionsPrograms $0 · Management $0 · Fundraising $0$0
IX-9 Other employee benefitsPrograms $0 · Management $0 · Fundraising $0$0
IX-10 Payroll taxesPrograms $101,997 · Management $24,437 · Fundraising $0$126,434
IX-11a Management feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11b Legal feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11c Accounting feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11d Lobbying feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11e Professional fundraising feesFundraising $0$0
IX-11f Investment management feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11g Other fees for servicesPrograms $52,576 · Management $14,234 · Fundraising $0$66,810
IX-12 Advertising and promotionPrograms $0 · Management $0 · Fundraising $0$0
IX-13 Office expensesPrograms $17,410 · Management $1,628 · Fundraising $0$19,038
IX-14 Information technologyPrograms $0 · Management $0 · Fundraising $0$0
IX-15 RoyaltiesPrograms $0 · Management $0 · Fundraising $0$0
IX-16 OccupancyPrograms $21,048 · Management $31,572 · Fundraising $0$52,620
IX-17 TravelPrograms $26,862 · Management $0 · Fundraising $0$26,862
IX-18 Travel and entertainment for public officialsPrograms $0 · Management $0 · Fundraising $0$0
IX-19 Conferences, conventions and meetingsPrograms $3,242 · Management $0 · Fundraising $0$3,242
IX-20 InterestPrograms $0 · Management $0 · Fundraising $0$0
IX-21 Payments to affiliatesPrograms $0 · Management $0 · Fundraising $0$0
IX-22 Depreciation, depletion and amortizationPrograms $12,502 · Management $0 · Fundraising $0$12,502
IX-23 InsurancePrograms $8,734 · Management $8,734 · Fundraising $0$17,468
IX-24 Other expenses (24a–d)Programs $103,704 · Management $16,806 · Fundraising $0$120,510
IX-25 Total functional expensesPrograms $1,015,291 · Management $257,267 · Fundraising $0$1,272,558
Part X · Balance sheet $1,318,341 assets, 24 lines filed
X-1 Cash, non-interest-bearingStart of year $1,093,356$1,049,400
X-2 Savings and temporary cash investmentsStart of year $0$0
X-3 Pledges and grants receivableStart of year $116,994$191,042
X-4 Accounts receivableStart of year $0$1,154
X-8 Inventories for sale or useStart of year $0$0
X-9 Prepaid expenses and deferred chargesStart of year $180$70
X-10c Land, buildings and equipment, netStart of year $18,841$11,595
X-11 Publicly traded securities$0
X-12 Other securitiesStart of year $0$0
X-13 Program-related investments$0
X-14 Intangible assets$0
X-15 Other assetsStart of year $49,704$65,080
X-16 Total assetsStart of year $1,279,075$1,318,341
X-17 Accounts payable and accrued expensesStart of year $64,930$62,181
X-18 Grants payable$0
X-19 Deferred revenueStart of year $46,494$102,706
X-20 Tax-exempt bond liabilities$0
X-24 Unsecured notes and loans payable$0
X-25 Other liabilitiesStart of year $49,704$65,080
X-26 Total liabilitiesStart of year $161,128$229,967
X-27 Net assets without donor restrictionsStart of year $387,235$397,733
X-28 Net assets with donor restrictionsStart of year $730,712$690,641
X-32 Total net assets or fund balancesStart of year $1,117,947$1,088,374
X-33 Total liabilities and net assetsStart of year $1,279,075$1,318,341
Part XI · Reconciliation of net assets $1,088,374 net assets at year end
XI-1 Total revenue$1,242,732
XI-2 Total expenses$1,272,558
XI-3 Revenue less expenses−$29,826
XI-4 Net assets at start of year$1,117,947
XI-5 Net unrealized gains (losses) on investments$0
XI-6 Donated services and use of facilities$0
XI-7 Investment expenses$0
XI-8 Prior period adjustments$253
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$1,088,374

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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