ASOCIACION PUERTORRIQUENA DEL PULMON INC

EIN: 660191840 501(c)(3)

SAN JUAN, PR

Total Revenue
$35,843
Total Expenses
$74,799
Total Assets
N/A
Net Assets
$-561
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Financial Vulnerability Assessment (Tuckman-Chang)

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Financial Trends

Organization Details

Formation Year
1974
Legal Domicile
PR
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 ENVIRONMENT.

Program Service Accomplishments

Program 1
Expenses: $1,823 Revenue: $0

ASTHMA AND RESPIRTATORY DISEASE PROGRAMS FOCUS ON IMPROVING ASTHMA SELF-MANAGEMENT IN PATIENTS DIAGNOSED WITH THE DISEASE. OUR SIGNATURE PROGRAM IS THE SUMMER CAMP THAT FOCUSES ON PROVIDING SUPPORT...

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ASTHMA AND RESPIRTATORY DISEASE PROGRAMS FOCUS ON IMPROVING ASTHMA SELF-MANAGEMENT IN PATIENTS DIAGNOSED WITH THE DISEASE. OUR SIGNATURE PROGRAM IS THE SUMMER CAMP THAT FOCUSES ON PROVIDING SUPPORT TO CHILDREN WITH ASTHMA AND HELPING THEIR TEACHERS AND PARENTS IN RECOGNIZING AND MANAGING THE SYMPTOMS AS WELL AS IDENTIFYING THE STEPS TO ADEQUATELY APPROACH THE DISEASE. OTHER ASTHMA PROGRAMS FOCUS IN PROVIDING SUPPORT TO TEACHERS AND SCHOOL PROFESSIONALS THAT WORK WITH CHILDREN THAT SUFFER FREQUENT ASTHMA ATTACKS.

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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%)

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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

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Governance

Voting Members
6
Independent Members
6
Employees
2
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
8
$0
Total Directors
8
$0
Key Employees
0
$0
Highest Compensated
1
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
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