INTER AMERICAN UNIVERSITY OF PUERT… - Form 990 Financial Data

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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

1912

Legal Domicile

Principal Officer

ORLANDO GONZALEZ

Phone

7877661912

Tax Period

2023-07-01 to 2024-06-30

INTER AMERICAN UNIVERSITY OF PUERTO RICO, founded in 1912, is a major nonprofit in the Education sector that reported $241.2M in total revenue in fiscal year 2023. Revenue decreased 6% compared to the prior year. Net assets of $704.6M represent 35 months of operating reserves.

Mission

THE UNIVERSIDAD INTERAMERICANA DE PUERTO RICO INC, IS A HIGHER EDUCATION INSTITUTION PURSUING QUALITY THRU ACADEMIC EXCELLENCE WITH EMPHASIS IN THE FORMATION OF PEOPLE WITH HIGHER STANDARDS, ETHICAL AND DEMOCRATICALLY VALUES.

Program Service Accomplishments

Program 1

Expenses: $158,963,640 Revenue: $209,826,406

DURING THE 2023-2024 FISCAL YEAR, THE UNIVERSITY PROVIDED EDUCATIONAL SERVICES FOR OVER 25,163 STUDENTS ON ITS CAMPUS AND CENTERS. OVER 5,011 EDUCATIONAL DEGREES WERE GRANTED IN SEVERAL FIELDS OF...

DURING THE 2023-2024 FISCAL YEAR, THE UNIVERSITY PROVIDED EDUCATIONAL SERVICES FOR OVER 25,163 STUDENTS ON ITS CAMPUS AND CENTERS. OVER 5,011 EDUCATIONAL DEGREES WERE GRANTED IN SEVERAL FIELDS OF STUDIES RANGING FROM ASSOCIATES UP TO DOCTORAL DEGREES, OPTOMETRY DEGREES AND LAW DEGREES.

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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 (2023)

Revenue Breakdown

Contributions & Grants $39,137,030

Program Service Revenue $163,901,268

Investment Income $11,780,619

Other Revenue $26,408,731

TOTAL REVENUE $241,227,648

Expense Breakdown

Grants Paid $9,874,559

Salaries & Benefits $125,674,972

Fundraising Expenses $89,130

Program Expenses $158,963,640

Other Expenses $108,753,341

TOTAL EXPENSES $244,302,872

Year-over-Year Comparison

	2023	2022	Change
Revenue	$241,227,648	$255,461,511	-0.1%
Expenses	$244,302,872	$250,984,999	0.0%
Net Income	$-3,075,224	$4,476,512	-1.7%

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

N/A

Employees

2624

Volunteers

N/A

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

$2,040,704

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
RAFAEL RAMIREZ	PRESIDENT	40	Officer Highest	$181,020	$9,021	$190,041
MARILINA LUCCA WAYLAND	CHANCELLOR	40	Officer	$138,432	$6,892	$145,324
JULIO FONTANET MALDONADO	DEAN	40	Officer	$126,204	$6,280	$132,484
ORLANDO GONZALEZ GONZALEZ	VP OF FINANCE	40	Officer	$120,600	$6,000	$126,600
VILMA COLON ACOSTA	CHANCELLOR	40	Officer	$115,464	$5,743	$121,207
JACQUELINE ALVAREZ PENA	VP ACADEMIC AFFAIRS	40	Officer	$120,600	$0	$120,600
ANDRES PAGAN FIGUEROA	DEAN	40	Officer	$110,400	$5,490	$115,890
ELIE AGESILAS	CHANCELLOR	40.00	Officer	$110,220	$5,481	$115,701
CARLOS OLIVARES	CHANCELLOR	40.00	Officer	$109,260	$5,433	$114,693
KAREN WOOLCOCK RODRIGUEZ	DEAN	40.00	Officer	$108,600	$5,400	$114,000
VILMA MARTINEZ TORO	DEAN	40	Officer	$108,600	$5,400	$114,000
JUAN NEGRON BERRIOS	CHANCELLOR	40	Officer	$102,504	$5,095	$107,599
RAFAEL CANALES PASTRANA	CHANCELLOR	40.0	Officer	$96,600	$4,800	$101,400
JOSE ROMERO VAZQUEZ	CHANCELLOR	40.00	Officer	$86,891	$4,200	$91,091
VICTOR FELIBERTY RUBERTE	DEAN	40.0	Officer	$85,260	$4,233	$89,493
EVELYN CASTILLO SORRENTINI	DEAN	40.00	Officer	$75,216	$3,731	$78,947
NORBERTO DOMINGUEZ RODRIGUEZ	VP OF RELIGIOUS AFFAIRS	40.0	Officer	$71,520	$3,546	$75,066
NYDIA FELICIANO BURGOS	DEAN	40	Officer	$69,264	$2,003	$71,267
ANGELA DE JESUS ALICEA	CHANCELLOR	40.00	Officer	$15,301	$0	$15,301
ELIEZER ALVAREZ DIAZ	VICE CHAIRMAN	10.00	Director	$0	$0	$0
RAMON AYALA CUERVOS	BOARD MEMBER	10.00	Director	$0	$0	$0
GLORIA CORDERO GONZALEZ	BOARD MEMBER	10	Director	$0	$0	$0
JUAN G FELICIANO VALERA	BOARD MEMBER	10.0	Director	$0	$0	$0
JOSE A FIGUEROA SANTAELLA	BOARD MEMBER	10	Director	$0	$0	$0
JORGE L FUENTES BENEJAN	BOARD MEMBER	10	Director	$0	$0	$0
SAMUEL LIZARDI RIVERA	TREASURER OF THE BOARD	10	Director	$0	$0	$0
DOMINGO MAS RIVERA	CHAIRMAN OF THE BOARD	10	Director	$0	$0	$0
AIDA N MOLINARY DE LA CRUZ	ASSISTANT SECRETARY	10	Director	$0	$0	$0
MANUELITA MUNOZ RIVERA	DEPUTY TREASURER	10.00	Director	$0	$0	$0
ANTONIO R PAVIA BIBILONI	BOARD MEMEBER	10	Director	$0	$0	$0
JUAN JOSE PEREZ ALDA	BOARD MEMBER	10	Director	$0	$0	$0
FELIPE PIAZZA VAZQUEZ	BOARD MEMBER	10	Director	$0	$0	$0
VICTOR RIVERA HERNANDEZ	BOARD MEMBER	10	Director	$0	$0	$0
MARCELINA VELEZ DE SANTIAGO	SECRETARY OF THE BOARD	10	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	No data	No data	No data	No data
2024	$241,227,648	$244,302,872	$785,275,436	$-3,075,224
2023	$255,461,511	$250,984,999	$761,346,261	$4,476,512
2022	$295,978,974	$254,123,501	$741,153,164	$41,855,473
2021	$301,035,136	$239,052,993	$767,822,276	$61,982,143
2020	$258,264,214	$244,061,450	$642,140,817	$14,202,764
2019	$277,397,064	$255,900,055	$629,230,616	$21,497,009
2018	$265,705,668	$259,175,536	$585,919,755	$6,530,132

INTER AMERICAN UNIVERSITY OF PUERTO RICO