PRESBYTERIAN COMMUNITY HOSPITAL INC (EIN 660177824) - 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

1946

Legal Domicile

Principal Officer

JOS E DVILA PREZ

Phone

7877212160

Tax Period

2022-07-01 to 2023-06-30

PRESBYTERIAN COMMUNITY HOSPITAL INC, founded in 1946, is a mid-sized nonprofit that reported $69.6M in total revenue in fiscal year 2022.

Mission

PRESBYTERIAN COMMUNITY HOSPITAL'S MISSION IS TO SERVE TO THE COMMUNITY IN THE FIELD OF HEALTH CARE SERVICES BY OPERATING AN ACUTE CARE HOSPITAL FACILITY CONSISTING OF 207 BEDS LOCATED IN SAN JUAN, PR.

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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 (2022)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $68,553,353

Investment Income $957,976

Other Revenue $90,757

TOTAL REVENUE $69,602,086

Expense Breakdown

Grants Paid $0

Salaries & Benefits $26,569,208

Fundraising Expenses $0

Program Expenses $44,647,805

Other Expenses $44,236,608

TOTAL EXPENSES $70,805,816

Year-over-Year Comparison

	2022	2021	Change
Revenue	$69,602,086	$68,591,066	+0.0%
Expenses	$70,805,816	$64,914,957	+0.1%
Net Income	$-1,203,730	$3,676,109	-1.3%

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

864

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

$1,230,549

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
ITZA SOTO SILVA	EXECUTIVE DI	40.00	Officer	$227,201	$0	$227,201
CARLOS J FUENTES LPEZ	CFO	40.31	Officer	$156,401	$0	$156,401
HCTOR ORTIZ ARROYO	ADMINISTRATI	40.31	Officer	$102,096	$0	$102,096
NAYDA JIMNEZ MERCADO	PHARMACIST	42.77	Officer	$91,085	$0	$91,085
BLANCA SANTANA RIVERA	ADMINISTRATI	42.16	Officer	$88,380	$0	$88,380
GLADYS E VZQUEZ SANTIAGO	ADMINISTRATI	42.31	Officer	$87,401	$0	$87,401
BERENICE PREZ RIVERA	NURSING ADMI	42.77	Officer	$84,727	$0	$84,727
IRMA AWILDA CARRILLO MUIZ	HUMAN RESOUR	42.46	Officer	$82,114	$0	$82,114
DORIMAR MORALES TORRES	ADMINISTRATI	42.62	Officer	$81,364	$0	$81,364
LUIS G FUENTES VZQUEZ	LEGAL COUNSE	42.95	Officer	$77,246	$0	$77,246
NIVEN GASTALITURRIS COLL	ADMINISTRATI	58.00	Officer	$76,932	$0	$76,932
ANNABELLE VZQUEZ ALBALADEJO	BOARD MEMBER	40.00	Officer	$75,602	$0	$75,602
JOSE L CASAS ARSUAGA	VICE PRESIDE	N/A		$0	$0	$0
RAFAEL RAMREZ BALL	PRESIDENT	N/A		$0	$0	$0
BRENTON R FRANKLIN	PRESIDENT	N/A		$0	$0	$0
DEBRA E LAFUENTE HEREDIA	BOARD MEMBER	N/A		$0	$0	$0
JORGE GONZLEZ LPEZ	PRESIDENT	N/A		$0	$0	$0
JORGE FOSSAS MARTNEZ	PRESIDENT	N/A		$0	$0	$0
LUIS CABRERA MARN	PRESIDENT	N/A		$0	$0	$0
MARIANELA CUADRADO PEREIRA	BOARD MEMBER	N/A		$0	$0	$0
MANUEL QUIONES RINALDI	PRESIDENT	N/A		$0	$0	$0
BEATRIZ RODRGUEZ	BOARD MEMBER	N/A		$0	$0	$0
MARIO RAMREZ RUBIERA	PRESIDENT	N/A		$0	$0	$0
WALTER CERVONI RUIZ	PRESIDENT	N/A		$0	$0	$0
ROSA BONILLA SANTANA	BOARD MEMBER	N/A		$0	$0	$0
ROLANDO RIVERA SILVA	PRESIENT	N/A		$0	$0	$0
JOS F MASSO TORRELLAS	BOARD MEMBER	N/A		$0	$0	$0
MARLA TORRES	BOARD MEMBER	N/A		$0	$0	$0
ROSA EMILIA RODRGUEZ VLEZ	BOARD MEMBER	N/A		$0	$0	$0
LUIS SNCHEZ BETANCES	LEGAL COUNSE	N/A	Officer	$0	$0	$0
MARTA VILA BEZ	LEGAL COUNSE	N/A	Officer	$0	$0	$0
STELLA VALLE LAUREANO	ASSOC. FINAN	N/A	Officer	$0	$0	$0
ISABEL CASTRO DE LEN	ADMINISTRATI	58.27	Officer	$0	$0	$0
EDUARDO AROSEMENA MUOZ	SECRETARY	N/A	Officer	$0	$0	$0
LOURIEL CRUZ OQUENDO	ADMINISTRATI	40.03	Officer	$0	$0	$0
JOS E DVILA PREZ	CFO	40.00	Officer	$0	$0	$0
KERALIA M MOREDA RODRGUEZ	LEGAL COUNSE	30.46	Officer	$0	$0	$0
RAFAEL GONZLEZ RODRGUEZ	BOARD MEMBER	N/A	Officer	$0	$0	$0
JORGE A TORRES SNCHEZ	ADMINISTRATI	40.00	Officer	$0	$0	$0
JOSUE MERCADO CRESPO	PRESIDENT	N/A		$0	$0	$0
ANA IRMA VIL DVILA	SUBSECRETARY	N/A		$0	$0	$0
ANTONIO CARRERA GONZLEZ	EX VICE PRES	N/A		$0	$0	$0
GLADYS VLEZ DE JESS	BOARD MEMBER	N/A		$0	$0	$0
AUGUSTO R GAUTIER MAYORAL	SUBSECRETARY	N/A		$0	$0	$0
OWEN G CONNELY MONTESINOS	BOARD MEMBER	N/A		$0	$0	$0
GUILLERMO J RAMIS	PRESIDENT	N/A		$0	$0	$0
RAFAEL G MNDEZ RUBERT	PRESIDENT	N/A		$0	$0	$0
JOSE A CORUJO VILLA	TREASURER	N/A		$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	No data	No data	No data	No data
2023	$69,602,086	$70,805,816	$49,806,900	$-1,203,730
2022	$68,591,066	$64,914,957	$48,684,836	$3,676,109
2021	$70,919,559	$63,135,171	$49,406,530	$7,784,388
2020	$52,262,528	$60,495,875	$45,649,626	$-8,233,347

PRESBYTERIAN COMMUNITY HOSPITAL INC