CAPITULO DE PUERTO RICO AMERICAN COLLEGE OF CARDIOLOGY (EIN 660465080) - 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

1989

Legal Domicile

Principal Officer

EURENCIA GEORGINA OLMO

Phone

7877067495

Tax Period

2024-02-01 to 2025-01-31

CAPITULO DE PUERTO RICO AMERICAN COLLEGE OF CARDIOLOGY, founded in 1989, is a small nonprofit that reported $290K in total revenue in fiscal year 2024. Revenue decreased 11% compared to the prior year.

Mission

TO ENCOURAGE AND PARTICIPATE IN THE CONTINUING EDUCATION OF PHYSICIAN SURGEONS,AND OTHER SCIENTIST IN THE FIELD RELATED TO THE CIRCULATORY SYSTEM BY MEANS OF ANNUAL SCIENTIST SESSIONS PUBLICATIONS AND SUCH OTHER INSTRUCTIONAL PROGRAM AS MAY FROM TIME TO TIME BE DEEMED APPROPIATE. TO ENCOURAGE THE DEVELOPMENT AND COOPERATE WITH FUNCTION OF CENTERS FOR STUDY, TREATMENT AND RESEARCH OF THE CIRCULATORY SYSTEM; AND TO PROMOTE PUBLIC WELFARE BY EDUCATION DIRECTED TOWARD THE PREVENTION AND TREATMENT OF DISEASES OF THE CIRCULATORY SYSTEM.

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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 $263,140

Program Service Revenue $26,699

Investment Income $571

Other Revenue $0

TOTAL REVENUE $290,410

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $233,797

Other Expenses $319,202

TOTAL EXPENSES $319,202

Year-over-Year Comparison

	2024	2023	Change
Revenue	$290,410	$324,540	-0.1%
Expenses	$319,202	$360,685	-0.1%
Net Income	$-28,792	$-36,145	-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

Employees

N/A

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

$19,261

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
EURENCIA GEORGINA OLMO	EXECUTIVE DI	10.00	Director	$19,261	$0	$19,261
JUAN J NIEVES RIVERA	TREASURER/SE	6.00	Officer	$0	$0	$0
VALENTIN DEL RIO SANTIAGO	PRESIDENT	4.00	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	$290,410	$319,202	$236,841	$-28,792
2024	$324,540	$360,685	$266,681	$-36,145
2023	$263,427	$276,036	$302,215	$-12,609

CAPITULO DE PUERTO RICO AMERICAN COLLEGE OF CARDIOLOGY