APNI INC

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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

1977

Legal Domicile

Principal Officer

CELIA GALAN

Phone

7877634665

Tax Period

2023-10-01 to 2024-09-30

APNI INC, founded in 1977, is a community nonprofit in the Human Services sector that reported $1.3M in total revenue in fiscal year 2023.

Mission

THE ORGANIZATION'S MISSION IS TO PROVIDE TRAINING, INFORMATION, GUIDANCE, SERVICES AND THE SUPPORT NECESSARY FOR THE PROTECTION OF THE RIGHTS AND FULL PARTICIPATION OF PEOPLE WITH DISABILITIES WITHIN REGULAR SOCIETY.

Program Service Accomplishments

Program 1

Expenses: $178,644 Revenue: $0

Special Education Services Coordinators, funded by the local Department of Education. Through this project, special education services are coordinated for children and youth eligible for the Special Education Program. These coordinators offer guidance, information, and support to families, and coordinate services for children and youth with disabilities, with the goal of ensuring that they receive services on time. From October 2023 to September 2024 through this project, APNI coordinated transition services for children with disabilities and offered workshops on laws and procedures of special education services, impacting a total of 3,060 families and professionals.

Program 2

Expenses: $227,352 Revenue: $0

Parent Training and Information Center (PTI), funded by the U.S. Department of Education. Throughout this project we provide orientation, support, and training on special education laws and...

Parent Training and Information Center (PTI), funded by the U.S. Department of Education. Throughout this project we provide orientation, support, and training on special education laws and procedures, to parents of children with disabilities and the professionals that intervene with them via phone calls, in-house visits, mail, and emails. From October 2023 to September 2024, we served a total of 5,276 families and professionals throughout the Island.

Program 3

Expenses: $123,323 Revenue: $0

Psycho-emotional support for families of children and young people with disabilities (subsidized by Coronavirus State Fiscal Recovery Funds of the Financial Advisory Authority of the Puerto Rico...

Psycho-emotional support for families of children and young people with disabilities (subsidized by Coronavirus State Fiscal Recovery Funds of the Financial Advisory Authority of the Puerto Rico Fiscal Agency AFFAF. Through this project we offer psycho-emotional support and training on topics related to families of children and young people with disabilities and the community in general, providing them with tools for managing emotions -stress, fear, anxiety, health, among others. Psychotherapeutic services are offered individually and in groups. 2023-2024

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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 $1,251,457

Program Service Revenue $0

Investment Income $7,135

Other Revenue $0

TOTAL REVENUE $1,258,592

Expense Breakdown

Grants Paid $0

Salaries & Benefits $677,738

Fundraising Expenses $0

Program Expenses $963,909

Other Expenses $557,815

TOTAL EXPENSES $1,235,553

Year-over-Year Comparison

	2023	2022	Change
Revenue	$1,258,592	$1,301,808	0.0%
Expenses	$1,235,553	$1,291,568	0.0%
Net Income	$23,039	$10,240	+1.2%

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

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

$61,292

Total Directors

Key Employees

$155,697

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
MS CELIA GALAN RIVERA	EXECUTIVE DIRECTOR	37.50	Officer Key Emp Highest	$61,292	$0	$61,292
MS MARIA E CRUZ	ACCOUNTING DIRECTOR	37.50	Key Emp	$48,665	$0	$48,665
MS HEILY GOMEZ	HUMAN RESOURCES DIRECTOR	37.50	Key Emp	$45,740	$0	$45,740
MR FRANK TORRES MORALES	VOCAL	0.50	Director	$0	$0	$0
MR JOSEPH AVILES GUZMAN	VOCAL	0.50	Director	$0	$0	$0
MS MARIA DEL CARMEN CRUZ DAVILA	VOCAL	0.50	Director	$0	$0	$0
YOLANDA VARELA AYALA	VOCAL	0.50	Director	$0	$0	$0
DHARMA TORRES BRUNO	VOCAL	0.50	Director	$0	$0	$0
MR HECTOR RAMOS AYESTARAN	PRESIDENT	0.50	Officer	$0	$0	$0
MR MELVIN ROSARIO CRESPO	VICEPRESIDENT	0.50	Officer	$0	$0	$0
MS AGNES D MARTINEZ COLON	SECRETARY	0.50	Officer	$0	$0	$0
MS RUTH M PIMENTEL CRESPO	TREASURER	0.50	Officer	$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	$1,258,592	$1,235,553	$1,346,238	$23,039
2023	$1,301,808	$1,291,568	$1,329,097	$10,240
2022	$1,020,953	$1,046,596	$1,335,804	$-25,643
2021	$1,119,135	$1,122,752	$1,281,231	$-3,617
2020	$1,242,732	$1,272,558	$1,318,341	$-29,826
2019	$1,606,585	$1,536,268	$1,279,075	$70,317
2018	$1,332,868	$1,236,741	$1,364,957	$96,127