Segundo Ruiz Belvis Cultural Center (EIN 362967052) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1971

Legal Domicile

Principal Officer

Omar Torres

Phone

7736986004

Tax Period

2024-07-01 to 2025-06-30

Segundo Ruiz Belvis Cultural Center, founded in 1971, is a small nonprofit in the Human Services sector that reported $865K in total revenue in fiscal year 2024. Expenses of $826K left a modest 5% surplus.

Mission

To preserve and promote appreciation of the culture and arts of Puerto Rico and Latin America with a focus on its African Heritage.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $741,446

Program Service Revenue $102,790

Investment Income $10

Other Revenue $20,929

TOTAL REVENUE $865,175

Expense Breakdown

Grants Paid $0

Salaries & Benefits $255,232

Fundraising Expenses $13,579

Program Expenses $651,123

Other Expenses $570,632

TOTAL EXPENSES $825,864

Year-over-Year Comparison

	2024	2023	Change
Revenue	$865,175	$901,782	0.0%
Expenses	$825,864	$945,908	-0.1%
Net Income	$39,311	$-44,126	-1.9%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$108,000

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Omar Torres	Executive Dir.	40.00	Officer	$108,000	$0	$108,000
BRENDA DELGADO	Chair	2.00	Officer Director	$0	$0	$0
EDOARDO ORTIZ	Secretary	2.00	Officer Director	$0	$0	$0
JAMES RAMOS	Treasurer	2.00	Officer Director	$0	$0	$0
ALFREDO NIEVES	Director	1.00	Director	$0	$0	$0
JAVIER DE JESUS MARTINEZ	Director	1.00	Director	$0	$0	$0
JOSHUA SMYSER	Director	1.00	Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$865,175	$825,864	$1,623,045	$39,311
2024	$901,782	$945,908	$1,551,199	$-44,126
2023	$679,561	$727,553	$1,594,642	$-47,992
2022	$846,835	$793,982	$1,655,868	$52,853
2021	$247,810	$294,861	$1,467,352	$-47,051
2020	$295,956	$420,992	$1,540,898	$-125,036
2019	$436,228	$601,831	$1,496,098	$-165,603
2019	$479,588	$488,382	$1,642,306	$-8,794

Segundo Ruiz Belvis Cultural Center