Nonprofit · EIN 66-0826249
FUNDACION CAP INC
Tax-exempt · SAN JUAN, PR 00918
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $2,720,761 | $1,982,068 | $738,693 | $5,668,569 | $120,881 | $5,547,688 |
| December 31, 2024 | 990 | $2,159,898 | $1,640,797 | $519,101 | $4,893,842 | $84,847 | $4,808,995 |
| December 31, 2023 | 990 | $1,862,381 | $1,332,565 | $529,816 | $4,347,388 | $57,494 | $4,289,894 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $2,682,252
- of which government grants
- $380,050
- Program service revenue
- $0
- Investment income
- $38,509
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $1,151,055
- Compensation of officers, directors and key employees
- $205,117
- Salaries, compensation and benefits (total)
- $205,117
- Professional fundraising fees
- $0
- Depreciation
- $11,626
- Program services (functional)
- $1,151,055
- Management and general (functional)
- $235,989
- Fundraising (functional)
- $595,024
Balance sheet and other
- Total assets, start of year
- $4,893,842
- Total assets, end of year
- $5,668,569
- Total liabilities, end of year
- $120,881
- Net assets, end of year
- $5,547,688
- Land, buildings and equipment
- $64,077
- Net assets without donor restrictions
- $5,416,312
- Net assets with donor restrictions
- $131,376
- Gross receipts
- $2,720,761
- Employees
- 12
- Volunteers
- 120
- Year formed
- 2014
- State of legal domicile
- PR
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Lourdes Viscasillas | Director Key employee | 45 | $76,008 |
| Delsie Orama Ramos | Administration Key employee | 45 | $61,506 |
| Shirley Maldonado | Operations Director Key employee | 45 | $51,924 |
| King Freddie Jusino | President Officer | 5 | $0 |
| Gretel Haeussler | Vice president Officer | 5 | $0 |
| Ana Bustilo | Secretary Officer | 5 | $0 |
| Marie Febles | Director Officer | 5 | $0 |
| Alex Rodriguez | Treasurer Officer | 5 | $0 |
990 for the year ended December 31, 2024: 11 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Delsie Orama Ramos | Administration Key employee | 45 | $50,650 |
| Shirley Maldonado | Operations Director Key employee | 45 | $38,180 |
| Sandra Torres | Director Key employee | 45 | $27,375 |
| Lourdes Viscasillas | Director Key employee | 45 | $26,731 |
| Denise Espinosa | President Officer | 5 | $0 |
| Gretel Haeussler | Vice president Officer | 5 | $0 |
| Juan Carlos Pavia | Treasurer Officer | 5 | $0 |
| Ana Bustilo | Director Officer | 5 | $0 |
| Marie Febles | Secretary Officer | 5 | $0 |
| Alex Rodriguez | Director Officer | 5 | $0 |
| King Freddie Jusino | Director Officer | 5 | $0 |
990 for the year ended December 31, 2023: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Sandra Torres | Highest compensated employee Key employee, Highest-paid employee | 45 | $66,000 |
| Nicole Figueroa | Key employee Key employee | 45 | $30,626 |
| Denise Espinosa | President Officer | 5 | $0 |
| Gretel Haeussler | Vice president Officer | 5 | $0 |
| Juan Carlos Pavia | Treasurer Officer | 5 | $0 |
| Ana Bustilo | Director Officer | 5 | $0 |
| Marie Febles | Secretary Officer | 5 | $0 |
| Alex Rodriguez | Director Officer | 5 | $0 |
| King Freddie Jusino | Director Officer | 5 | $0 |
Address and contacts
- Address (IRS master file)
- COND EL CENTRO I 500 MUNOZ RIVERA S, SAN JUAN, PR 00918-0000
- Principal officer (990 for 2025)
- LOURDES VISCASILLAS, 500 MUNOZ RIVERA SUITE 1502, SAN JUAN, PR 00918
- Signed the 990
- LOURDES VISCASILLAS, EXECUTIVE DIRECTOR
- Phone
- (787) 782-9760
- Website
- www.fundacioncap.org
- Return prepared by
- ORTIZ RIVERA RIVERA & CO LLC
Mission
Support and assistance to pediatric cancer patients and its immediate families through and to the oncology unit of the pediatric hospital of Puerto Rico.
Program accomplishments
- Support and assistance to the oncology unit of the pediatric hospital of Puerto Rico including improvements and equipmentExpenses $823,325 · revenue $823,325
- Support and assistance to patients and families through meals, psychology and other services, and other expensesExpenses $327,730 · revenue $327,730
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 66-0826249
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2015
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Voluntary health associations and medical disciplines (G30)
- Assets (IRS master file)
- $4,893,842
- Income (IRS master file)
- $2,159,898
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $2,720,761 | $1,982,068 | $5,668,569 | XML |
| 990 | December 2024 | $2,159,898 | $1,640,797 | $4,893,842 | XML |
| 990 | December 2023 | $1,862,381 | $1,332,565 | $4,347,388 | XML |
| 990 | December 2022 | $1,560,756 | $1,077,754 | $3,805,626 | IRS |
| 990 | December 2021 | $1,727,414 | $990,146 | $3,334,059 | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 66-0826249).
Questions about FUNDACION CAP INC
- What is the EIN of FUNDACION CAP INC?
- The employer identification number (EIN) of FUNDACION CAP INC is 66-0826249.
- Is FUNDACION CAP INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2015.
- Are donations to FUNDACION CAP INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does FUNDACION CAP INC file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of FUNDACION CAP INC due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did FUNDACION CAP INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of FUNDACION CAP INC?
- The 990 for the year ended December 31, 2025 names LOURDES VISCASILLAS.
- Who are the officers and directors of FUNDACION CAP INC?
- The 990 for the year ended December 31, 2025 lists 8 people; 3 received compensation from the organization, the highest $76,008 (Lourdes Viscasillas, Director).
- How much revenue does FUNDACION CAP INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $2,720,761, expenses of $1,982,068 and total assets of $5,668,569 at year end.
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All nonprofits in SAN JUAN · Puerto Rico · Voluntary health associations and medical disciplines