ASOCIACION PUERTORRIQUENA DEL PULMON INC (EIN 660191840) - 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

1974

Legal Domicile

Principal Officer

SOLIMAR TOLEDO

Phone

7877655654

Tax Period

2022-07-01 to 2023-06-30

ASOCIACION PUERTORRIQUENA DEL PULMON INC, founded in 1974, is a micro nonprofit that reported $36K in total revenue in fiscal year 2022. Revenue grew 17% year-over-year, indicating healthy expansion. Expenses of $75K exceeded revenue, resulting in a 109% operating deficit.

Mission

TO PROMOTE LUNG HEALTH THROUGH EDUCATION, PREVENTION, AND COMMITMENT TO THE ENVIRONMENT.

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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 $11,184

Program Service Revenue $0

Investment Income $10,751

Other Revenue $13,908

TOTAL REVENUE $35,843

Expense Breakdown

Grants Paid $0

Salaries & Benefits $55,607

Fundraising Expenses $0

Program Expenses $1,823

Other Expenses $19,192

TOTAL EXPENSES $74,799

Year-over-Year Comparison

	2022	2021	Change
Revenue	$35,843	$30,534	+0.2%
Expenses	$74,799	$114,473	-0.3%
Net Income	$-38,956	$-83,939	-0.5%

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

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
LAURA A VELEZ CARDONA	EXECUTIVE DIRECTOR	40	Highest	$35,600	$35,600	$71,200
SRA SOLIMAR TOLEDO	PRESIDENT	1	Officer Director	$0	$0	$0
SR ANGEL PAGAN	ELECTED PRESIDENT	1	Officer Director	$0	$0	$0
DRA ELBA C DIAZ TORO	FORMER PRESIDENT	1	Officer Director	$0	$0	$0
DRA AGNES COSTA DIAZ	SECRETARY	1	Officer Director	$0	$0	$0
DR WILFREDO DE JESUS ROJAS	MEMBER	1	Officer Director	$0	$0	$0
SRA OLGA D SOSA	MEMBER	1	Officer Director	$0	$0	$0
DR LUIS NIEVES GARRASTEGUI	MEMBER	1	Officer Director	$0	$0	$0
SRA JESSICA FRAITES	TREASURER	1	Officer 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
2023	$35,843	$74,799	No data	$-38,956
2022	$30,534	$114,473	$68,744	$-83,939
2021	$190,234	$259,985	$168,281	$-69,751

ASOCIACION PUERTORRIQUENA DEL PULMON INC