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Bills Kitchen Inc

EIN 66-0493399 · San Juan, PR

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

LegitimacyPassesRegistration and standingFinancial healthWeak49 out of 100GovernanceGood84 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

To provide food, nutritional counseling, and an emotional support to people living with AIDS and HIV and other chronic illnessess.

Income
$2.6 million
Spending
$2.7 million
Spent on programs
95%
Reserves
-1.6 months of spending
Largest source of income
government grants, 92%
Employees
24
Volunteers
294

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Weak: 49 out of 100. Higher than 18% of charities in its peer group (human services, $1m to $10m).

  • Reserves

    0 of 35

    Spendable reserves are negative: it owes or has committed more than it holds.

  • Debt

    16 of 20

    It owes 17% of what it owns.

  • Living within its means

    8 of 15

    Spending exceeded income by 2% of income.

  • Income trend

    10 of 15

    Income fell 5% on the year before.

  • Spending floor

    15 of 15

    95% of spending went to programs and raising each dollar of donations cost 0 cents.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Good: 84 out of 100. Higher than 36% of charities in its peer group (human services, $1m to $10m).

  • Independent board

    25 of 25

    10 of 10 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

    10 of 10

    Gave the board a copy of this return before filing it.

  • Independent check of accounts

    0 of 15

    Its accounts were not audited or reviewed 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 December 31, 2024, 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 (3)
  1. $2.5 million spent. Bills Kitchen-32 years serving people living with HIV. Mission BillS Kitchen, Inc. (BK) is a Puerto RIco-based 501(c)(3) dedicated to improving the quality of life of people living with HIV (PLWH) by ensuring access to nutritious food, behavioral health supports, and coordinated services-especially for vurnerable older adults. Footprint We operate permanent facilities in San Juan and Fajardo, with satelite sites in Humacao and Bayamon, serving the San Juan metro area and the islands northeast region. Our integrated model alings with HRSA Ryan White Parts A and B service categories and is delivered through three core programs: Nutritional Services Program-provides comprehensive food security and nutrition care through Food Bank/Home-Delvered Meals for people with disabilities and older adults living with HIV. 2024 Impact- served 919 participants and completed 4,796 services. Manos Amigas Program-Manos Amigas work hand in hand with participants' clinical teams (primary/HIV care specialists, behavioral health, and dietetics). The program primarily serves individuals with high vulnerability due to complex physical comorbidities (e.g., cancer, chronic kidney disease), mental/ behavioral health conditions (including cognitive impairment, depression, anxiety, and bipolar disorder), and limited or no support networks. Through in-home non-medical case management, accompaniment to medical appointments, care coordination, medical transportation, and home-based supports. 2024 Impact-198 served unduplicated participants with case management, medical transportation, and home-based supports.
  2. (Cooked and frosen meals, fresh produce, pantry supplies), home delivery, and individual Medical Nutrition Therapy (MNT)by registered dietitians (nutrition assessment, couseling, and education tailored to comorbidities and such as diabetes and CKD). The program also offers non-medical case management and behavioral health support (phychology- individual counseling, emotional support, and referrals), helping participants address baries that affet treatment adherence and daily functioning. In 2024 the program reached 32 municipality in the San Juan metro area. 2024 impact-delivered 14,249 grocery/meal bags (e.g., eggs, dairy, cereals, fresh and frozen produce, frozen entrees, staples) to 723 unduplicated participants.
  3. Integrate Program-operating under Ryan Whites payer-of-last-resort requirement, Integrate closes critical gaps beyond nutrition by providing: Home and Community-Based Health Services; Oral Health; durable/disposable medical equipment; eyeglases; nutricional supplements; Emergency Financial Assistance for utilies and rent; Medical Transportation; access to medical specialists; hearing aids, and diagnostic testing/labs. Delivered across Guaynabo, San Juan, Canovanas, Loiza, Carolina, Trujillo Alto and Fajardo region (Ceiba, Culebra, Fajardo, Luquillo, Rio Grande, Vieques), these services reduce barries and sustain engagement in care, while addressing systemic barries and the social doterminants of health-critical needs

Source: Form 990 for the year ending December 31, 2024, 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? Passed.

    Not on the IRS automatic revocation list.

    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 December 2024.

    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 June 1993.

    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.