Rayito De Esperanza Corp

Tax-deductible

San Juan, PR501(c)(3)Since 2011Human ServicesEIN 66-0776224

Provide medical program support services to children with cancer and survivors

501(c)(3) charity; gifts are tax-deductible.
25¢ of each $1 spent went to programs.
Run by 9 volunteers.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2025 · 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
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
4 of 6
filings with a surplus
Average surplus $3K a year · 1% of revenue · last 6 filings
Fine: a surplus in 4 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
25%
of spending
Concern: 25% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$20K
to officers and key staff · 11% of spending
Top officer’s pay lower than 89% of similar orgs
Looks good: pay to officers and key staff is 11% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
10 mo
of spending, in cash
Looks good: 9.8 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $3K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$4K
1% of total assets
Looks good: liabilities are 1% of assets; 50% or less.
Pt X · Ln 26
Independent board members
9
of 9 voting members
Looks good: 9 of 9 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$211K
-55% vs prior year
Spent
$181K
To programs
25%
Net assets
$347K
By yearFY2020–FY2025
Revenue
$211K
FY2025▼ -55%
Revenue by fiscal year
FY2020$193K
FY2021$331K
FY2022$341K
FY2023$373K
FY2024$470K
FY2025$211K
Expenses
$181K
FY2025▼ -61%
Expenses by fiscal year
FY2020$128K
FY2021$376K
FY2022$386K
FY2023$367K
FY2024$459K
FY2025$181K
Net assets
$347K
FY2025▲ +9%
Net assets by fiscal year
FY2020$277K
FY2021$308K
FY2022$345K
FY2023$351K
FY2024$317K
FY2025$347K

From the FY2025 Form 990 · see the original

Give Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Sep 2018.

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

Where the money goes

25 cents of each dollar spent went to programs.

Program services 25% · $45K Management & general 17% · $30K Fundraising 58% · $105K

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

Who runs it and what they're paid

1 person listed on the 990; $20K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Director
$20,000Pt VII · Sec A

Liliana Aponte’s $20K as Executive Director is at the 11th 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 · 1 named individual · Part VII

NameFY2025FY2024FY2023FY2022FY2021
Liliana Aponte$20,000$9,749$6,000$5,500$4,448

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

Supports medical programs for children with cancer and survivors.

Provided by the organization

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3 program services account for $34K of program spending, described in the organization's own filed words · FY2025.
01

Programa

Rayito sobre ruedas (programa rayito on wheels): an important part of receiving good medical care is for children with cancer to attend all their medical appoints. With this purpose in mind, we devised the rayito sobre ruedas program to be able to provide children with cancer patients with the necessary transportation so they will not…

$14Kprogram expense
02

PROGRAMA DE LA MANO CONTIGO (PROGRAM HAND TO HAND WITH YOU): Cancer treatments are long, aggressive and expensive. They require continuous visits to the hospital or health centers and extensive care at home. This can make it difficult for families to have access to what they need because they do not have sufficient financial resources.

$13Kprogram expense
03

The Rayito de Esperanza Foundation offers the ''Alexandra Centeno Sierra educational program'', wich currently benefits child cancer patients and survivors who, after overcoming the disease, need financial resources to defray the costs of their education.

$8Kprogram expense

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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 · FY2023
Total grants receivedfrom 2 funders$3K

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$211K
Ln 12
Other incomeLn 4–11$211K
Money outPt IX
$181K
Ln 25
Programscol B$45K
Managementcol C$30K
Fundraisingcol D$105K
Owns and owesPt X
$347K
net assets · Ln 32
Cash and savingsLn 1–2$147K
Total assetsLn 16$350K
LiabilitiesLn 26$4K
PeoplePt VI, VII
1
listed · VII A
PaidVII A1
Voting boardVI 1a9
IndependentVI 1b9
2In more detail
Revenue in detailPt VIII
Other incomeLn 4–11$211K
Total revenueLn 12$211K
Assets in detailPt X, end of year
CashLn 1$147K
Cash and savings togetherLn 1–2$147K
Land, buildings, equipmentLn 10c$34K
Other assetsLn 15$169K
Total assetsLn 16$350K
LiabilitiesLn 26$4K
Net assetsLn 32$347K
OperationsPt I, VI
EmployeesI 50
VolunteersI 69
Fiscal year endsHeaderDecember
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 FY25End FY25
Cash and savingsLn 1–2$100K$147K
Land, buildings, equipmentLn 10c$51K$34K
Total assetsLn 16$321K$350K
LiabilitiesLn 26$4K$4K
Net assetsLn 32$317K$347K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Management feesLn 11a$140K$37K$20K$83K
Advertising and promotionLn 12$230$230
Office expensesLn 13$653$0$653
OccupancyLn 16$15K$15K
Depreciation, depletion and amortizationLn 22$18K$8K$10K
InsuranceLn 23$602$602
All other expensesLn 24e$7K$0$7K
Total functional expensesLn 25$181K$45K$30K$105K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $211K$181K$29K$347K 990 PDF
FY2024 $470K$459K$11K$317K 990 PDF
FY2023 $373K$367K$6K$351K 990 PDF
FY2022 $341K$386K−$45K$345K 990 PDF
FY2021 $331K$376K−$45K$308K 990 PDF
FY2020 $193K$128K$64K$277K 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 FY2025 990 (4 parts)
Part VIII · Statement of revenue $210,689 across 3 lines filed
VIII-1h Total contributions, gifts and grants$0
VIII-8 Net income from fundraising eventsUnrelated business $0 · Excluded from tax $210,689$210,689
VIII-12 Total revenueRelated to mission $0 · Unrelated business $0 · Excluded from tax $210,689$210,689
Part IX · Statement of functional expenses $181,210 across 7 lines filed
IX-11a Management feesPrograms $36,701 · Management $20,000 · Fundraising $83,290$139,991
IX-12 Advertising and promotionFundraising $230$230
IX-13 Office expensesPrograms $0 · Management $653$653
IX-16 OccupancyFundraising $14,529$14,529
IX-22 Depreciation, depletion and amortizationPrograms $8,176 · Management $9,675$17,851
IX-23 InsurancePrograms $602$602
IX-24e All other expensesPrograms $0 · Fundraising $7,354$7,354
IX-25 Total functional expensesPrograms $45,479 · Management $30,328 · Fundraising $105,403$181,210
Part X · Balance sheet $350,237 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $100,000$147,331
X-10c Land, buildings and equipment, netStart of year $51,450$33,598
X-15 Other assetsStart of year $169,308$169,308
X-16 Total assetsStart of year $320,758$350,237
X-17 Accounts payable and accrued expensesStart of year $3,733$3,733
X-26 Total liabilitiesStart of year $3,733$3,733
X-27 Net assets without donor restrictionsStart of year $317,025$346,504
X-28 Net assets with donor restrictionsStart of year $0$0
X-32 Total net assets or fund balancesStart of year $317,025$346,504
X-33 Total liabilities and net assetsStart of year $320,758$350,237
Part XI · Reconciliation of net assets $346,504 net assets at year end
XI-1 Total revenue$210,689
XI-2 Total expenses$181,210
XI-3 Revenue less expenses$29,479
XI-4 Net assets at start of year$317,025
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$0
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$346,504

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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