LIGA ATLETICA INTERUNIVERSITARIA (EIN 660453769) - 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

1971

Legal Domicile

Principal Officer

JORGE SOSA

Phone

7878925500

Tax Period

2023-07-01 to 2024-06-30

LIGA ATLETICA INTERUNIVERSITARIA, founded in 1971, is a community nonprofit in the Recreation & Sports sector that reported $1.4M in total revenue in fiscal year 2023. Revenue surged 25% from the prior year, signaling strong growth momentum. Expenses of $1.3M left a modest 10% surplus.

Mission

PROMOTES AND REGULATES SPORTS AMONG MEMBERS (UNIVERSITIES) OF THE ORGANIZATION.

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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 $669,158

Program Service Revenue $775,163

Investment Income $0

Other Revenue $0

TOTAL REVENUE $1,444,321

Expense Breakdown

Grants Paid $0

Salaries & Benefits $118,296

Fundraising Expenses $0

Program Expenses $1,105,408

Other Expenses $1,180,536

TOTAL EXPENSES $1,298,832

Year-over-Year Comparison

	2023	2022	Change
Revenue	$1,444,321	$1,156,350	+0.2%
Expenses	$1,298,832	$962,926	+0.3%
Net Income	$145,489	$193,424	-0.2%

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

N/A

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Reportable Comp	Other Comp	Total
DR MIGUEL VELEZ RUBIO	DIRECTOR	5	$0	$0	$0
DR RAFAEL RAMIREZ RIVERA	DIRECTOR	5.00	$0	$0	$0
DR JOSE MEZA	DIRECTOR	5	$0	$0	$0
DR AGUSTIN RULLAN	PRESIDENT	5	$0	$0	$0
DR JORGE IVAN AROCHO	DIRECTOR	3	$0	$0	$0
DR LUIS TAPIA	DIRECTOR	3	$0	$0	$0
DRA ANA E CUCURELLA DE ADORNO	DIRECTORA	3	$0	$0	$0
DRA CARMEN L QUIROGA	DIRECTOR	3	$0	$0	$0
DRA ZORAIDA ORTIZ	VICE PRESIDENT	5	$0	$0	$0
FRAY OSCAR MORALES	DIRECTOR	3	$0	$0	$0
DRA ANGELICA VARELA	DIRECTOR	5	$0	$0	$0
DR CARLOS GALIANO	DIRECTOR	3	$0	$0	$0
LCDO GILBERTO MARXUACH	DIRECTOR	5	$0	$0	$0
DRA YEIDI ALTIERI	DIRECTOR	3	$0	$0	$0
PROF ERNESTO VAZQUEZ	DIRECTOR	3	$0	$0	$0
DRA SONIA RIVERA	DIRECTOR	3	$0	$0	$0
DRA ANA E CUCURELLA DE ADORNO	DIRECTOR	3	$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	$1,444,321	$1,298,832	$705,946	$145,489
2023	$1,156,350	$962,926	$594,240	$193,424
2022	$860,941	$726,382	$301,219	$134,559
2021	$147,987	$131,001	$51,083	$16,986

LIGA ATLETICA INTERUNIVERSITARIA