ASPIRA INC DE PUERTO RICO

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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

1969

Legal Domicile

Principal Officer

Sol A Gomila Cordero

Phone

7876411985

Tax Period

2023-07-01 to 2024-06-30

ASPIRA INC DE PUERTO RICO, founded in 1969, is a community nonprofit that reported $6.6M in total revenue in fiscal year 2023. Revenue surged 36% from the prior year, signaling strong growth momentum. Expenses of $5.9M left a modest 11% surplus.

Mission

EDUCATE TO TRANSFORM PUERTO RICO THROUGH THE HOLISTIC DEVELOPMENT OF THE PERSON AND HIS OR HER ENVIRONMENT.

Program Service Accomplishments

Program 1

Expenses: $6,234,056 Revenue: $6,340,600

ASPIRA CONTINUES TO RESPOND TO VITAL EDUCATION SOCIAL AND DEVELOPMENT NEEDS OF THE COMMUNITY WITH PROGRAMS AND SERVICES SUCH AS TALENT SEARCH, UPWARD BOUND, UPWARD BOUND FOR VETERANS, HIV/AIDS...

ASPIRA CONTINUES TO RESPOND TO VITAL EDUCATION SOCIAL AND DEVELOPMENT NEEDS OF THE COMMUNITY WITH PROGRAMS AND SERVICES SUCH AS TALENT SEARCH, UPWARD BOUND, UPWARD BOUND FOR VETERANS, HIV/AIDS PREVENTIVE EDUCATION PROGRAMS, ALCOHOL AND DRUGS FREE COMMUNITY NETWORKING/ TECHNOLOGY ACADEMY. LEADERSHIP DEVELOPMENT, STUDENT SUPPORT SERVICE , ALTERNATIVE SCHOOL, AMONG OTHER. THESE PROGRAMS AIM AT LOW INCOME AND FIRST GENERATION STUDENTS TO ACCESS POST SECONDARY STUDIES; TO PROVIDE HEALTH EDUCATION TO LOW EDUCATION RISK YOUNG ADULTS AND WOMAN TO PREVENT SEXUALLY TRANSMITTED DISEASES; AND TO PROVIDE NON-TRADITIONAL EDUCATION PROGRAM TO APPROACH OUT OF SCHOOL AND AT RISK HIGH SCHOOL LEVEL STUDENTS.

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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 $3,278,100

Program Service Revenue $3,062,500

Investment Income $101,008

Other Revenue $131,085

TOTAL REVENUE $6,572,693

Expense Breakdown

Grants Paid $0

Salaries & Benefits $3,182,426

Fundraising Expenses $0

Program Expenses $6,234,056

Other Expenses $2,682,187

TOTAL EXPENSES $5,864,613

Year-over-Year Comparison

	2023	2022	Change
Revenue	$6,572,693	$4,849,638	+0.4%
Expenses	$5,864,613	$4,719,752	+0.2%
Net Income	$708,080	$129,886	+4.5%

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

137

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
Yardirys Martinez Santos	Student Representative	1.61	Director	$0	$0	$0
Jose Francisco Tello Colli	Trustee	1.61	Director	$0	$0	$0
Joseph G Cepeda Acosta	Secretary	1.61	Director	$0	$0	$0
Jullimar Lanzo Cortijo	Trustee	1.61	Director	$0	$0	$0
Waleska Lopez Jimenez	Trustee	1.61	Director	$0	$0	$0
Hildelisa Gonzalez Torrents	Treasurer	1.61	Director	$0	$0	$0
Jose Victor Jimenez	President	1.61	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	No data	No data	No data	No data
2024	$6,572,693	$5,864,613	$7,112,763	$708,080
2023	$4,849,638	$4,719,752	$6,217,154	$129,886
2022	$4,962,802	$4,640,027	$4,855,732	$322,775
2021	$5,112,240	$4,402,494	$4,599,426	$709,746
2019	$4,868,667	$4,938,156	$3,885,357	$-69,489
2018	$4,263,108	$4,160,375	$3,820,660	$102,733