THE YOUNG MENS CHRISTIAN ASSOCIATION OF SAN JUAN (EIN 660190784) - 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

1914

Legal Domicile

Principal Officer

MABEL ROMAN

Phone

7877287200

Tax Period

2023-01-01 to 2023-12-31

THE YOUNG MENS CHRISTIAN ASSOCIATION OF SAN JUAN, founded in 1914, is a community nonprofit in the Recreation & Sports sector that reported $3.5M in total revenue in fiscal year 2023. Revenue fell 36% from the prior year — a significant decline worth monitoring. Expenses of $3.3M left a modest 6% surplus.

Mission

YMCA DE SAN JUAN'S MISSION IS TO PUT CHRISTIAN PRINCIPLES INTO PRACTICE THROUGH PROGRAMS THAT BUILD A HEALTHJY SPISIT, MIND, AND BODY FOR ALL.

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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 $1,979,363

Program Service Revenue $1,007,586

Investment Income $0

Other Revenue $552,994

TOTAL REVENUE $3,539,943

Expense Breakdown

Grants Paid $0

Salaries & Benefits $1,039,613

Fundraising Expenses $0

Program Expenses $1,107,716

Other Expenses $2,287,498

TOTAL EXPENSES $3,327,111

Year-over-Year Comparison

	2023	2022	Change
Revenue	$3,539,943	$5,560,847	-0.4%
Expenses	$3,327,111	$2,961,347	+0.1%
Net Income	$212,832	$2,599,500	-0.9%

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

215

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

$82,558

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
MABEL ROMAN	EXECUTIVE DI	40.00	Officer	$82,558	$0	$82,558
MARITZA ARIZMENDI	BOARD MEMBER	1.20	Director	$0	$0	$0
MADELINE HERNANDEZ CEPERO	BOARD MEMBER	1.20	Director	$0	$0	$0
RAFAEL LOPEZ CEPERO	BOARD MEMBER	1.20	Director	$0	$0	$0
ALLAN CHARLOTTEN	PRESIDENT	1.90	Officer Director	$0	$0	$0
ANDRES R GARCIA	BOARD MEMBER	1.00	Director	$0	$0	$0
DORELISSE JUARBE	SECRETARY	1.00	Officer Director	$0	$0	$0
AURIALIS LOZADA	BOARD MEMBER	1.20	Director	$0	$0	$0
GUILLERMO MARXUACH	BOARD MEMBER	1.00	Director	$0	$0	$0
RAFAEL MUNIZ	BOARD MEMBER	1.20	Director	$0	$0	$0
ERIE PEREZ	TREASURER	1.50	Officer Director	$0	$0	$0
VANESSA PINEIRO	VICE PRESIDE	1.40	Officer Director	$0	$0	$0
RICARDO RIOS	BOARD MEMBER	1.20	Director	$0	$0	$0
DAVID RIVE	BOARD MEMBER	1.00	Director	$0	$0	$0
NORMAN SANTIAGO	BOARD MEMBER	1.90	Director	$0	$0	$0
CARMEN A VEGA	BOARD MEMBER	1.20	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
2024	No data	No data	No data	No data
2023	$3,539,943	$3,327,111	$7,250,798	$212,832
2022	$5,560,847	$2,961,347	$6,798,137	$2,599,500
2021	$2,085,727	$2,090,898	$5,863,822	$-5,171
2020	$531,819	$1,256,523	$5,243,021	$-724,704
2018	$2,696,547	$2,390,786	$5,776,416	$305,761

THE YOUNG MENS CHRISTIAN ASSOCIATION OF SAN JUAN