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Sociedad Pro Hospital Del Nino

EIN 66-0204707 · San Juan, PR

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthGood86 out of 100GovernanceFair68 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

Our primary mission is to contribute the health rehabilitation education and wellbeing of children with physical and or mental disabilities around the Island.

Income
$11.0 million
Spending
$8.9 million
Spent on programs
84%
Reserves
10.5 months of spending
Largest source of income
fees for its services, 65%
Employees
135
Volunteers
345

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Good: 86 out of 100. Higher than 80% of charities in its peer group (health care, $10m to $100m).

  • Reserves

    28 of 35

    Spendable reserves would cover 10.5 months of spending.

  • Debt

    20 of 20

    It owes 4% of what it owns.

  • Living within its means

    15 of 15

    Income exceeded spending by 20% of income.

  • Income trend

    15 of 15

    Income rose 10% on the year before.

  • Spending floor

    8 of 15

    84% of spending went to programs and raising each dollar of donations cost 36 cents.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Fair: 68 out of 100. Higher than 5% of charities in its peer group (health care, $10m to $100m).

  • Independent board

    5 of 25

    0 of 19 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a written conflict of interest policy.

  • Whistleblower policy

    8 of 8

    Has a written whistleblower policy.

  • Record keeping policy

    7 of 7

    Has a written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    0 of 10

    Did not give the board a copy of this return before filing it.

  • Independent check of accounts

    15 of 15

    Its accounts were audited by an independent accountant.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Impact evidence

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (4)
  1. $3.6 million spent. Sociedad Pro Hospital del Nio Inc. operates Casa de Salud the sole pediatric skilled nursing facility in Puerto Rico approved by the Department of Health. Casa de Salud offers a range of services including medical care rehabilitation nursing and long-term care for children and young adults aged 21 and under with severe physical and mental conditions. The facility accommodates up to 37 patients typically referred by the Department of Family Affairs in cases of abuse neglect or inadequate home care. Casa de Salud delivers round-the-clock residential care specialized medical interventions and support services to enhance the quality of life for its young patients. In the past fiscal year the average daily cost of caring for each patient was 439.73 with a reimbursement rate of 290.00 per day from the Department of Family Affairs covering approximately 60% of the total expenses. To bridge the financial shortfall and ensure continuous operations the organization relies significantly on contributions and fundraising initiatives.
  2. $2.2 million spent. The organization provides outpatient therapy services including speech occupational physical and psychological therapies to individuals referred by the Department of Education under the Special Education and Rehabilitation Program. Services are provided at the organizations facilities and in school settings to support functional development and improve quality of life. During fiscal year 2024-2025 the organization served over 1,836 individuals and delivered a total of 85,780 therapy sessions.
  3. $354,256 spent. The organization provides early intervention services to children from birth to age 3 referred by the Department of Health under the Early Intervention Program. Services include speech occupational physical and psychological therapies and are delivered in home- and daycare-based settings to support developmental outcomes. During fiscal year 2024-2025 the organization served over 400 individuals across the island and provided a total of 8,703 therapy sessions.
  4. $1.3 million spent. Program service is related to Centro de Aprendizaje del Nio CAN that offers a complete program for children with intellectual capacity within normal parameters or above normal but who secondary to their sensory modulation difficulties need their learning styles to be modified. The Center intends that both the children and their families develop and increase the basic skills necessary for their future schooling. During this fiscal year the Entity completed the construction of the new facilities with a total cost of 5,486,639.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. Is it registered with the IRS? Passed.

    Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  2. Has the IRS revoked its tax-exempt status? Worth knowing.

    Status was revoked on November 15, 2023 for not filing returns for three years, and reinstated on November 15, 2023.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated September 30, 2026.

  3. Are donations tax-deductible? Passed.

    On the IRS list of organizations eligible to receive tax-deductible contributions.

    Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated September 10, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending June 2025.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since November 2024.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  6. Is it in good standing with state regulators? Passed.

    Not on California's list of charities barred from soliciting. Other states are not yet checked.

    Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 7, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.