COOPERATIVA DE AHORRO Y CREDITO ORIENTAL (EIN 660287790) - 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

1956

Legal Domicile

Principal Officer

WILLIAM MENDEZ

Phone

7878520964

Tax Period

2024-01-01 to 2024-12-31

COOPERATIVA DE AHORRO Y CREDITO ORIENTAL, founded in 1956, is a mid-sized nonprofit that reported $29.8M in total revenue in fiscal year 2024. Expenses of $27.7M left a modest 7% surplus.

Mission

TO PROVIDE FINANCIAL SERVICES SUCH AS LOANS, SAVINGS AND ACCOUNTS MAINLY TO LOW-INCOME SECTOR OF PEOPLE IN PUERTO RICO. ALSO, THE CREDIT UNION HAS A SOCIAL RESPONSIBILITY TOWARDS THE COMMUNITY.

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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 $718,258

Program Service Revenue $0

Investment Income $20,487,713

Other Revenue $8,570,310

TOTAL REVENUE $29,776,281

Expense Breakdown

Grants Paid $0

Salaries & Benefits $6,464,075

Fundraising Expenses $0

Program Expenses $0

Other Expenses $21,224,278

TOTAL EXPENSES $27,688,353

Year-over-Year Comparison

	2024	2023	Change
Revenue	$29,776,281	$30,373,984	0.0%
Expenses	$27,688,353	$25,096,010	+0.1%
Net Income	$2,087,928	$5,277,974	-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

Employees

131

Volunteers

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

$841,857

Total Directors

Key Employees

$294,021

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
IDELFONSO RODRIGUEZ RIVERA	VP FINANCE	40	Officer Highest	$286,110	$16,500	$302,610
WILLIAM MENDEZ PAGAN	EXECUTIVE PRESIDENTE	40	Officer Key Emp	$283,405	$10,616	$294,021
AMARYLLIS AYALA HERNAIZ	VP OPERATION	40	Officer	$121,075	$10,051	$131,126
MAYRA MEDINA RIVERA	VP OF CREDIT	40	Officer	$105,272	$8,828	$114,100
ISRAEL QUINONEZ DIAZ	PRESIDENT OF BOARD	10	Director	$0	$0	$0
WANDA G DIAZ DIAZ	VP OF BOARD	10	Director	$0	$0	$0
ALMA M TIRADO PENA	SECRETARY	10	Director	$0	$0	$0
JAIME RUIZ AGUIRRE	DIRECTOR	10	Director	$0	$0	$0
FRANCISCO MOROLES BURGOS	DIRECTOR	10	Director	$0	$0	$0
JUAN MERCED MATEO	DIRECTOR	10	Director	$0	$0	$0
ISABEL VELAZQUEZ PENA	DIRECTOR	10	Director	$0	$0	$0
FELIX BAEZ NERIZ	DIRECTOR	10	Director	$0	$0	$0
PEDRO CINTRON HERNANDEZ	DIRECTOR	10	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
2024	$29,776,281	$27,688,353	$433,518,632	$2,087,928
2023	$30,373,984	$25,096,010	$436,924,696	$5,277,974
2022	$26,088,612	$22,181,401	$429,300,073	$3,907,211
2021	$23,460,952	$18,014,642	$433,041,205	$5,446,310
2020	$20,349,509	$16,692,794	$365,046,485	$3,656,715

COOPERATIVA DE AHORRO Y CREDITO ORIENTAL