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Fundacion Sila M Calderon Inc

EIN 66-0655436 · San Juan, PR

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

LegitimacyPassesRegistration and standingFinancial healthStrong93 out of 100GovernanceGood70 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

SEE SCHEDULE O

Income
$4.1 million
Spending
$3.5 million
Spent on programs
66%
Reserves
6.5 months of spending
Largest source of income
donations and private grants, 58%
Employees
27
Volunteers
0
Highest pay
$237,360, president

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

Strong: 93 out of 100. Higher than 80% of charities in its peer group (human services, $1m to $10m).

  • Reserves

    28 of 35

    Spendable reserves would cover 6.5 months of spending.

  • Debt

    20 of 20

    It owes 12% of what it owns.

  • Living within its means

    15 of 15

    Income exceeded spending by 14% of income.

  • Income trend

    15 of 15

    Income rose 14% on the year before.

  • Spending floor

    15 of 15

    66% of spending went to programs and raising each dollar of donations cost 6 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: 70 out of 100. Higher than 21% 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

    0 of 8

    Reports no written whistleblower policy.

  • Record keeping policy

    0 of 7

    Reports no 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.

  • Pay set independently

    0 of 5

    Reports no independent review process for its chief executive's pay.

  • 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 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. FORM 990 PART Ill LINE 4a- FIRST ACCOMPLISHMENT THE SILA M. CALDERON FOUNDATION WAS ESTABLISHED AS A NON-FOR-PROFIT ABO NONPARTISAN ORGANIZATION TO REDUCE POVERTY AND INEQUITY,ADVANCE WOMEN IN SOCIETY PROMOTE URBAN REVITALIZATION AND BALANCE AND STRENGTHEN ETHICAL VALUES AND SOCIAL RESPONSIBILITY THROUGH A CENTER FOR EDUCATION DIALOGUE RESEACH,AND ADVOCACY EFFORTS OF PUERTO RICANS ON THE ISLAND AND ON THE MAINLAND. THE FOUNDATIONS FACILITIES HOUSE A SPECIALIZED LIBRARY TECHNOLOGY CENTER AND ARCHIVE THAT SUPPORT AND ENABLE RESEACH IN ITS FOUR MISSION AREAS. ALTHOUGH THE LIBRARY IS RESEARCH ORIENTED,IT IS ALSO OPEN TO THE GENERAL PUBLIC AND ROUTINELY USED BY RESIDENTS OF THE COMMUNITY.AN AVERAGE OF 400 PEOPLE VISIT THE LIBRARY ON A MONTHLY BASIS AND AN ADDITIONAL NUMBER OF VISITORS ARRIVE FOR SPECIAL EVENTS SUCH AS BOOK PRESENTATIONS AND LECTURES WHICH ARE FREE TO ATTED.THE OFFICIAL ARCHIVES OF THE FORMER GOVERNORS YEARS OF PUBLIC SERVICE ARE ALSO STORED AT THE CENTE. THESE
  2. FORM 990- ORGANIZATIONS MISSION - THE MISSION OF THE SILA M.CALDERON FOUNDATION IS TO UNDERTAKE ACTIONS SERVICES,PROGRAMS AND PROJECTS PRIMARILY ON THE ISSUES OF POVERTY AND THE ROLE OF WOMAN IN SOCIETY; AND SECONDARILY ON URBAN REVITALIZATION AND ETHICAL VALUES AND SOCIAL RESPONSABILITY. TO ARCHIVE THIS MISSION,THE FOLLOWING OBJECTIVES HAVE BEEN ESTABLISHED: i REDUCE POVERTY AND INEQUITY: ii. ADVANCE THE ROLE OF WOMEN IN SOCIETY: iii. PROMOTE URBAN REVITALIZATION AND BALANCE; AND iv. STRENGTHEN ETHICAL VALUES AND SOCIAL RESPONSABILITY. HROUGH THE CENTER FOR PUERTO RICO,THE FOUNDATION SUPPORT AND PLACES EMPHASIS ON ACTIVITIES AND PROJECTS THAT EDUCATE,CAPACITATE,AND EMPOWER COMMUNITY LEADERS AND OTHER NONPROFIT ORGANIZATIONS WORKING AT THE GRASS ROOT LEVEL. THROUGH ITS DIFFERENT PROJECTS AND ACTIVITIES THE CENTER SEEKS OPPORTUNITIES AND INCENTIVES FOR INDIVIDUAL ACTION SUSTAINABLE CHANGE AND HUMAN DEVELOPMENT. TO THIS EFFECT THE CENTER HAS CARRIED OUT A CAPACITY BUILDING PROGRAM
  3. $2.3 million spent. FORM 990 PART Ill LINE 4d -ALL OTHER ACCOMPLISHMENTS COMMUNITY AND MICROENTREPRENEURAL POST PROGRAM INCENTIVES GIVEN TO PARTICIPANTS FORM 990 PART VI LINE 2- RELATED PARTY INFORMATION AMONG OFFICERS MARIA ELENA GONZALEZ CALDERON -TRUSTEE DAUGHTER SILA M. CALDERON - PRESIDENT BOD MOTHER FORM 990 PART VI LINE llb - ORGANIZATIONS PROCESS TO REVIEW FORM 990 THE TAX RETURN IS REVIEW BY THE FINANCE AND ADMINISTRATION DIRECTOR AND BY THE FINANCE COMMITTEE,AS DESIGNATED BY THE BOARD OF DIRECTOS. FORM 990 PART VI LINE 18- NO PUBLIC DISCLOSURE EXPLANATION DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990 PART VI LINE 19-GOVERNING DOCUMENTS DISCLOSURE EXPLANATION DOCUEMNTS ARE AVAILABLE TO THE UPON REQUEST. FORM 990 PART IX LINE llg - OTHER FEES FOR SERVICES DESCRIPTION TO PRO SERVICES MGM & GENERAL FUNDRAISING $636,710 $127,983 AND $259,450.

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 October 13, 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 October 13, 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 October 13, 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 October 13, 2026.

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

    Recognized by the IRS since November 2006.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 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 21, 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.