AMERICAN COLLEGE OF PUERTO RICO INC (EIN 660350945) - 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

1974

Legal Domicile

Principal Officer

JUAN C NAZARIO

Phone

7876202040

Tax Period

2022-07-01 to 2023-06-30

AMERICAN COLLEGE OF PUERTO RICO INC, founded in 1974, is a community nonprofit in the Education sector that reported $6.3M in total revenue in fiscal year 2022. Revenue fell 46% from the prior year — a significant decline worth monitoring. Expenses of $8.9M exceeded revenue, resulting in a 40% operating deficit.

Mission

PROVIDE A LIBERAL AND HUMANISTIC HIGHER EDUCATION THAT PROMOTES THE INTEGRAL FORMATION AND KNOWLEDGE FOR LIFE.

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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 (2022)

Revenue Breakdown

Contributions & Grants $1,690,522

Program Service Revenue $4,616,945

Investment Income $0

Other Revenue $0

TOTAL REVENUE $6,307,467

Expense Breakdown

Grants Paid $0

Salaries & Benefits $3,671,097

Fundraising Expenses $0

Program Expenses $3,806,427

Other Expenses $5,183,483

TOTAL EXPENSES $8,854,580

Year-over-Year Comparison

	2022	2021	Change
Revenue	$6,307,467	$11,739,178	-0.5%
Expenses	$8,854,580	$8,916,477	0.0%
Net Income	$-2,547,113	$2,822,701	-1.9%

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

172

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

$100,625

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JUAN C NAZARIO	PRESIDENT	40	Officer	$100,625	$0	$100,625
IVELISSE CABIYA BURGOS	PRESIDENT-BOARD OF DIRECTOR	2	Director	$0	$0	$0
VICENTE P COLON COMAS	MEMBER	2	Director	$0	$0	$0
FRANCISCO NARVAEZ MORALES	MEMBER	2	Director	$0	$0	$0
RAMON ARMAIZ SERRANO	SECRETARY- BOARD	2	Director	$0	$0	$0
EDWIN RAMOS JOURDAN	MEMBER	2	Director	$0	$0	$0
RAMON RIVAS MORALES	MEMBER	2	Director	$0	$0	$0
MARIA O MARRERO SOTO	MEMBER	20	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	$6,307,467	$8,854,580	$12,479,504	$-2,547,113
2022	$11,739,178	$8,916,477	$14,347,128	$2,822,701
2021	$8,966,042	$8,565,690	$12,696,974	$400,352
2020	$8,039,811	$8,445,167	$12,211,613	$-405,356
2019	$11,355,947	$11,205,282	$12,271,978	$150,665
2018	$9,102,811	$9,104,317	$12,612,653	$-1,506

AMERICAN COLLEGE OF PUERTO RICO INC