COLEGIO PUERTORRIQUEO DE NIAS

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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

1915

Legal Domicile

Principal Officer

TERESA BRUNO

Phone

7877822618

Tax Period

2024-08-01 to 2025-07-31

COLEGIO PUERTORRIQUEO DE NIAS, founded in 1915, is a community nonprofit in the Education sector that reported $5.7M in total revenue in fiscal year 2024. Revenue grew 15% year-over-year, indicating healthy expansion. Expenses of $4.9M left a modest 14% surplus.

Mission

EDUCATION

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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 (2024)

Revenue Breakdown

Contributions & Grants $95,005

Program Service Revenue $4,543,985

Investment Income $334,124

Other Revenue $714,695

TOTAL REVENUE $5,687,809

Expense Breakdown

Grants Paid $0

Salaries & Benefits $3,216,353

Fundraising Expenses $0

Program Expenses $2,495,720

Other Expenses $1,686,513

TOTAL EXPENSES $4,902,866

Year-over-Year Comparison

	2024	2023	Change
Revenue	$5,687,809	$4,940,150	+0.2%
Expenses	$4,902,866	$4,446,809	+0.1%
Net Income	$784,943	$493,341	+0.6%

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

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
CECILLE BLONDET	ASSISTANT SE	N/A	Director	$0	$0	$0
MILAGROS CABRERA	MEMBER	N/A	Director	$0	$0	$0
JOSE I CANTO	ASSISTANT TR	N/A	Director	$0	$0	$0
DIEGO CHEVERE	TREASURER	N/A	Director	$0	$0	$0
MARCIBEL GONZALEZ	PRESIDENT	N/A	Director	$0	$0	$0
MARIA M JAUNAREN	MEMBER	N/A	Director	$0	$0	$0
JOSE MILAN	MEMBER	N/A	Director	$0	$0	$0
ANGELES MOLINA	MEMBER	N/A	Director	$0	$0	$0
MARGARITA OLAZABAL	SECRETARY	N/A	Director	$0	$0	$0
DARCIE OROBITG	VICE-PRESIDE	N/A	Director	$0	$0	$0
GLORIA M SUAU	MEMBER	N/A	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	$5,687,809	$4,902,866	$9,417,900	$784,943
2024	$4,940,150	$4,446,809	$8,412,330	$493,341
2023	$4,479,805	$4,002,729	$7,890,172	$477,076
2022	$3,953,125	$3,976,247	$6,526,476	$-23,122
2021	$4,007,088	$3,733,426	$6,777,143	$273,662