COOPERATIVA DE AHORRO Y CREDITO SAN JOSE (EIN 660231533) - 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

1957

Legal Domicile

Principal Officer

FERNANDO L FIGUEROA RIVERA

Phone

7877357474

Tax Period

2024-01-01 to 2024-12-31

COOPERATIVA DE AHORRO Y CREDITO SAN JOSE, founded in 1957, is a mid-sized nonprofit that reported $21.4M in total revenue in fiscal year 2024. The organization ran a surplus of $4.5M, a strong 21% operating margin.

Mission

NON-PROFIT ORGANIZATION CREATED UNDER THE COMMONWEALTH OF PUERTO RICO. IT'S A FINANCIAL INSTITUTION THAT RECEIVES SAVINGS FUNDS AS DEPOSITS AND SHARES. ALSO PROVIDE FINANCING SOURCES OF LOANS TO MEMBERS AS PERSONAL, MORTGAGE, AUTOMOBILE AND OTHERS.

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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 $0

Program Service Revenue $13,115,000

Investment Income $4,925,237

Other Revenue $3,346,386

TOTAL REVENUE $21,386,623

Expense Breakdown

Grants Paid $0

Salaries & Benefits $4,206,448

Fundraising Expenses $0

Program Expenses $11,889,237

Other Expenses $12,693,989

TOTAL EXPENSES $16,900,437

Year-over-Year Comparison

	2024	2023	Change
Revenue	$21,386,623	$21,995,808	0.0%
Expenses	$16,900,437	$14,350,797	+0.2%
Net Income	$4,486,186	$7,645,011	-0.4%

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

$1,244,398

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
RICKY BERRIOS FIGUEROA	CEO	40	Officer	$189,009	$0	$189,009
YAHAIRA SANTIAGO ANDALUZ	EXECUTIVE VICE-PRESIDENT	40	Officer	$99,248	$0	$99,248
FERNANDO L FIGUEROA RIVERA	FINANCIAL OFFICER	40	Officer	$81,492	$0	$81,492
LESTER GUZMAN TIRADO	AUDITOR MANAGER	40	Officer	$71,468	$0	$71,468
EDANISE SANTIAGO ORTIZ	MANAGER	40	Officer	$67,621	$0	$67,621
LUZ E ORTIZ ROSARIO	COMPLIANCE OFFICER	40	Officer	$65,424	$0	$65,424
CARLOS H RODRIGUEZ NIEVES	MANAGER	40	Officer	$63,046	$0	$63,046
JASON CALDERA TORRES	MANAGER	40	Officer	$62,361	$0	$62,361
GLENDA I RIVERA ORTIZ	OPERATIONS OFFICER	40	Officer	$60,113	$0	$60,113
IVETTE M CARTAGENA RIVERA	HUMAN RESOURCES OFFICER	40	Officer	$55,232	$0	$55,232
HECTOR DE JESUS NUNEZ	SYSTEM OFFICER	40	Officer	$54,578	$0	$54,578
ABIMAEL GONZALEZ ROLON	SYSTEM OFFICER	40	Officer	$53,937	$0	$53,937
LAURIMAR BERRIOS ROSARIO	OPERATIONS OFFICER	40	Officer	$48,919	$0	$48,919
SARID BERMUDEZ VAZQUEZ	OPERATIONS OFFICER	40	Officer	$48,219	$0	$48,219
JOHANNA SEGARRA ORTIZ	OPERATIONS OFFICER	40	Officer	$45,462	$0	$45,462
GRISEL DEL VALLE RIVERA	OPERATION OFFICIAL	40	Officer	$43,792	$0	$43,792
ANA ELSA ALICEA COLLAZO	REGISTER SUPERVISOR	40	Officer	$40,961	$0	$40,961
YORIMAR DIAZ ORTIZ	COLLECTION SUPERVISOR	40	Officer	$39,992	$0	$39,992
FELIX X MORALES COLON	SYSTEMS OFFICER	40	Officer	$36,030	$0	$36,030
ZORAIDA SANTOS REYES	DIRECTOR BOARD OF DIRECTOR	4	Officer	$0	$4,263	$4,263
EVELYN QUILES ROSARIO	VICE PRESIDENT BOARD OF DIRECTOR	4	Officer	$0	$3,272	$3,272
ESTHER COLON ROCHE	SECRETARY BOARD OF DIRECTOR	4	Officer	$0	$2,947	$2,947
JORGE L SANTOS ORTIZ	PRESIDENT BOARD OF DIRECTOR	4	Officer	$0	$2,612	$2,612
EDGARDO RODRIGUEZ MORALES	SUB SECRETARY BOARD OF DIRECTORS	4	Officer	$0	$1,640	$1,640
RAFAEL SANTOS BALIBREA	TREASURER BOARD OF DIRECTOR	4	Officer	$0	$1,210	$1,210
CARLOS G VAZQUEZ CARTAGENA	DIRECTOR BOARD OF DIRECTOR	4	Officer	$0	$800	$800
REINALDO VIDAL LOPEZ	DIRECTOR BOARD OF DIRECTOR	4	Officer	$0	$560	$560
CARLOS HERNANDEZ ROSARIO	SUB TREASURER BOARD OF DIRECTOR	4	Officer	$0	$190	$190

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	$21,386,623	$16,900,437	$315,802,392	$4,486,186
2023	$21,995,808	$14,350,797	$297,071,118	$7,645,011
2022	$15,562,374	$11,470,820	$271,976,055	$4,091,554
2021	$13,966,516	$11,247,020	$253,903,787	$2,719,496
2020	$11,822,315	$11,084,388	$220,432,676	$737,927

COOPERATIVA DE AHORRO Y CREDITO SAN JOSE