ASOCIACION PRO JUVENTUD Y COMUNIDAD DE BARRIO PALMAS INC

EIN: 660406990 501(c)(3) Community Improvement

CATANO, PR

Total Revenue
$6,282,238
Total Expenses
$6,310,090
Total Assets
$801,140
Net Assets
$801,140
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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
1984
Legal Domicile
PR
Principal Officer
MARIA I TORRES
Phone
7677885105
Tax Period
2024-07-01 to 2025-06-30

ASOCIACION PRO JUVENTUD Y COMUNIDAD DE BARRIO PALMAS INC, founded in 1984, is a community nonprofit in the Community Improvement sector that reported $6.3M in total revenue in fiscal year 2024. Revenue surged 25% from the prior year, signaling strong growth momentum.

Mission

TO DEVELOP MORAL AND SPIRITUAL VALUES IN YOUNG PEOPLE AND PROPORTIONATE EDUCATIONAL AND RECREATIONAL FACILITIES TO KEEP THEM AWAY FROM ADDICTIONS. ALSO TO DEVELOP PROGRAMS TO HELP EDERLY AND INDIGENT FAMILIES.

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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%)

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Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $6,282,062
Program Service Revenue $0
Investment Income $176
Other Revenue $0
TOTAL REVENUE $6,282,238

Expense Breakdown

Grants Paid $0
Salaries & Benefits $416,991
Fundraising Expenses $0
Program Expenses $6,122,321
Other Expenses $5,893,099
TOTAL EXPENSES $6,310,090

Year-over-Year Comparison

2024 2023 Change
Revenue $6,282,238 $5,018,484 +0.3%
Expenses $6,310,090 $4,996,873 +0.3%
Net Income $-27,852 $21,611 -2.3%
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

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Governance

Voting Members
9
Independent Members
9
Employees
25
Volunteers
984

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
$48,440
Total Directors
9
$0
Key Employees
1
$48,440
Highest Compensated
0
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
MARIA I TORRES EXECUTIVE DIRECTOR 40
Officer Key Emp
$48,440 $0 $48,440
ALFONSO RIVERA SANTIAGO PRESIDENT, BOARD OF DIRECTORS 1
Director
$0 $0 $0
BIENVENIDO MARRERO VICE-PRESIDENT, BOARD OF DIRECTORS 0
Director
$0 $0 $0
EVELYN PAGAN SERRANO TREASURER, BOARD OF DIRECTORS 0
Director
$0 $0 $0
VANESSA VARGAS MARTINEZ SECRETARY, BOARD OF DIRECTORS 0
Director
$0 $0 $0
LIMARY VASALLO RODRIGUEZ DIRECTOR, BOARD OF DIRECTORS 0
Director
$0 $0 $0
MARGARET ARROYO CASIANO DIRECTOR, BOARD OF DIRECTORS 0
Director
$0 $0 $0
HELGA NEGRON DIRECTOR, BOARD OF DIRECTORS 0
Director
$0 $0 $0
MARIA S CASIANO DIRECTOR, BOARD OF DIRECTORS 0
Director
$0 $0 $0
VIVIAN ESCALERA DIRECTOR, BOARD OF DIRECTORS 0
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 $6,282,238 $6,310,090 $801,140 $-27,852
2024 $5,018,484 $4,996,873 $829,237 $21,611
2023 $2,057,515 $1,975,300 $807,947 $82,215
2022 $1,497,256 $1,402,101 $731,312 $95,155
2022 $1,497,256 $1,402,101 $731,312 $95,155
2021 $1,372,648 $1,294,363 $635,681 $78,285
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