Pequeno Campeon de Jesus 
The information on this page was last updated 9/25/2026. If you see errors or omissions, please email: [email protected]
Summary
Contact information
Mailing address:
Pequeno Campeon de Jesus
PO BOX 718
Barceloneta, PR 00617
Website: pequenocampeon.org
Phone: (787) 605-3691
Email: [email protected]
Organization details
EIN: 660721432
CEO/President: David Jimenez
Chairman: Vilmari Quijano
Board size: 7
Founder:
Ruling year: 2021
Tax deductible: Yes
Fiscal year end: 09/30
Member of ECFA: No
Member of ECFA since:
Purpose
Mission statement
Create a new service model for special need children and their families that integrates multidisciplinary and essential services in the same locality and that are focused on the particular needs of each family nucleus to support them so they can become more productive and independent, thus contributing to the dignity and quality of life of this part population that has been sadly neglected as a whole.
Statement of faith
Donor confidence score
Show donor confidence score details
To understand our donor confidence score, click here.
Transparency grade
D
To understand our transparency grade, click here.
Financial efficiency ratings
Sector: Community Development
| Category | Rating | Overall rank | Sector rank |
| Overall efficiency rating | | 975 of 1538 | 89 of 165 |
| Fund acquisition rating | | 705 of 1539 | 64 of 165 |
| Resource allocation rating | | 1023 of 1539 | 110 of 165 |
| Asset utilization rating | | 940 of 1539 | 108 of 165 |
According to the organization's Form 990, it received $79,900 in government grants in 2025.
To understand our financial efficiency ratings, click here.
Financial ratios
| Funding ratios | Sector median | 2025 | 2024 | 2023 | 2022 |
Return on fundraising efforts Return on fundraising efforts = Fundraising expense / Total contributions | 6% | 0% | 0% | 0% | 0% |
Fundraising cost ratio Fundraising cost ratio = Fundraising expense / Total revenue | 4% | 0% | 0% | 0% | 0% |
Contributions reliance Contributions reliance = Total contributions / Total revenue | 90% | 1% | 1% | 2% | 14% |
Fundraising expense ratio Fundraising expense ratio = Fundraising expense / Total expenses | 5% | 0% | 0% | 0% | 0% |
Other revenue reliance Other revenue reliance = Total other revenue / Total revenue | 10% | 99% | 99% | 98% | 86% |
| Operating ratios | Sector median | 2025 | 2024 | 2023 | 2022 |
Program expense ratio Program expense ratio = Program services / Total expenses | 84% | 77% | 80% | 78% | 71% |
Spending ratio Spending ratio = Total expenses / Total revenue | 96% | 53% | 58% | 58% | 71% |
Program output ratio Program output ratio = Program services / Total revenue | 79% | 41% | 46% | 45% | 50% |
Savings ratio Savings ratio = Surplus (deficit) / Total revenue | 4% | 47% | 42% | 42% | 29% |
Reserve accumulation rate Reserve accumulation rate = Surplus (deficit) / Net assets | 4% | 40% | 47% | 64% | 63% |
General and admin ratio General and admin ratio = Management and general expense / Total expenses | 11% | 23% | 20% | 22% | 29% |
| Investing ratios | Sector median | 2025 | 2024 | 2023 | 2022 |
Total asset turnover Total asset turnover = Total expenses / Total assets | 1.00 | 0.42 | 0.58 | 0.78 | 1.15 |
Degree of long-term investment Degree of long-term investment = Total assets / Total current assets | 1.89 | 1.04 | 1.06 | 1.07 | 1.14 |
Current asset turnover Current asset turnover = Total expenses / Total current assets | 1.96 | 0.44 | 0.62 | 0.83 | 1.32 |
| Liquidity ratios | Sector median | 2025 | 2024 | 2023 | 2022 |
Current ratio Current ratio = Total current assets / Total current liabilities | 13.74 | 43.21 | 18.80 | 24.90 | 8.76 |
Current liabilities ratio Current liabilities ratio = Total current liabilities / Total current assets | 0.06 | 0.02 | 0.05 | 0.04 | 0.11 |
Liquid reserve level Liquid reserve level = (Total current assets - Total current liabilities) / (Total expenses / 12) | 5.34 | 26.71 | 18.44 | 13.86 | 8.08 |
| Solvency ratios | Sector median | 2025 | 2024 | 2023 | 2022 |
Liabilities ratio Liabilities ratio = Total liabilities / Total assets | 10% | 5% | 10% | 11% | 24% |
Debt ratio Debt ratio = Debt / Total assets | 0% | 3% | 5% | 8% | 14% |
Reserve coverage ratio Reserve coverage ratio = Net assets / Total expenses | 79% | 224% | 155% | 114% | 66% |
Financials
| Balance sheet | ||||
| Assets | 2025 | 2024 | 2023 | 2022 |
| Cash | $5,907,240 | $3,451,058 | $1,287,730 | $424,444 |
| Receivables, inventories, prepaids | $2,727,626 | $1,921,931 | $1,605,537 | $699,089 |
| Short-term investments | $0 | $0 | $0 | $0 |
| Other current assets | $0 | $0 | $0 | $0 |
| Total current assets | $8,634,866 | $5,372,989 | $2,893,267 | $1,123,533 |
| Long-term investments | $0 | $0 | $0 | $0 |
| Fixed assets | $240,214 | $213,560 | $190,192 | $159,212 |
| Other long-term assets | $97,582 | $103,493 | $0 | $0 |
| Total long-term assets | $337,796 | $317,053 | $190,192 | $159,212 |
| Total assets | $8,972,662 | $5,690,042 | $3,083,459 | $1,282,745 |
| Liabilities | 2025 | 2024 | 2023 | 2022 |
| Payables and accrued expenses | $199,857 | $205,918 | $116,178 | $128,296 |
| Other current liabilities | $0 | $79,900 | $0 | $0 |
| Total current liabilities | $199,857 | $285,818 | $116,178 | $128,296 |
| Debt | $293,201 | $282,887 | $234,901 | $182,019 |
| Due to (from) affiliates | $0 | $0 | $0 | $0 |
| Other long-term liabilities | $0 | $0 | $0 | $0 |
| Total long-term liabilities | $293,201 | $282,887 | $234,901 | $182,019 |
| Total liabilities | $493,058 | $568,705 | $351,079 | $310,315 |
| Net assets | 2025 | 2024 | 2023 | 2022 |
| Without donor restrictions | $8,478,794 | $5,121,337 | $2,731,602 | $968,580 |
| With donor restrictions | $810 | $0 | $778 | $3,850 |
| Net assets | $8,479,604 | $5,121,337 | $2,732,380 | $972,430 |
| Revenues and expenses | ||||
| Revenue | 2025 | 2024 | 2023 | 2022 |
| Total contributions | $90,580 | $60,480 | $66,182 | $291,100 |
| Program service revenue | $7,055,886 | $5,634,598 | $3,883,769 | $1,799,199 |
| Membership dues | $0 | $0 | $0 | $0 |
| Investment income | $1,237 | $4,559 | $846 | $133 |
| Other revenue | $0 | $0 | $212,764 | $0 |
| Total other revenue | $7,057,123 | $5,639,157 | $4,097,379 | $1,799,332 |
| Total revenue | $7,147,703 | $5,699,637 | $4,163,561 | $2,090,432 |
| Expenses | 2025 | 2024 | 2023 | 2022 |
| Program services | $2,919,402 | $2,646,068 | $1,871,496 | $1,046,605 |
| Management and general | $870,034 | $664,612 | $532,115 | $432,007 |
| Fundraising | $0 | $0 | $0 | $0 |
| Total expenses | $3,789,436 | $3,310,680 | $2,403,611 | $1,478,612 |
| Change in net assets | 2025 | 2024 | 2023 | 2022 |
| Surplus (deficit) | $3,358,267 | $2,388,957 | $1,759,950 | $611,820 |
| Other changes in net assets | $0 | $0 | $0 | $0 |
| Total change in net assets | $3,358,267 | $2,388,957 | $1,759,950 | $611,820 |
Compensation
| Name | Title | Compensation |
| David Jimenez | Executive Director | $85,394 |
Compensation data as of: 9/30/2025
Response from ministry
No response has been provided by this ministry.
The information below was provided to MinistryWatch by the ministry itself. It was last updated 9/25/2026. To update the information below, please email: [email protected]