Corporacion El Punto En La Montana

What it says it does

Firmly standing by the belief that all human beings bear the right to health, EPM emerges as a riposte to the current public health crisis in our island, and mostly amongst those living in rural municipalities, areas bound to oblivion. Based on the harm reduction model, a non-judgmental approach to human behavior, our mission is to reduce the health-wise harm associated with active drug injection in rural PR.

Income

$422,445

Spending

$287,624

Spent on programs

90%

Reserves

-2.1 months of spending

Largest source of income

fees for its services, 100%

Employees

4

Volunteers

0

Highest pay

$46,080, velez

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

Fair: 55 out of 100. Higher than 15% of charities in its peer group (diseases, $250k to $1m).

• Reserves

  0 of 35

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

• Debt

  20 of 20

  It owes 1% of what it owns.

• Living within its means

  15 of 15

  Income exceeded spending by 32% of income.

• Income trend

  5 of 15

  Income fell 20% on the year before.

• Spending floor

  15 of 15

  90% of spending went to programs.

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: 86 out of 100. Higher than 67% of charities in its peer group (diseases, $250k to $1m).

• Independent board

  25 of 25

  5 of 5 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.

• Pay set independently

  0 of 5

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

• Independent check of accounts

  6 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.

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. check_circle

   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. info

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

   Status was revoked on May 15, 2017 for not filing returns for three years. The IRS now lists it as tax-exempt again.

   Source: Automatic revocation of exemption list, Internal Revenue Service, file dated October 13, 2026.

3. check_circle

   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. check_circle

   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. check_circle

   How long has it been tax-exempt? Passed.

   Recognized by the IRS since May 2019.

   Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

6. check_circle

   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.