COLEGIO DE TECNICOS Y MECANICOS AUTOMOTRICES DE PR

EIN: 660485684 501(c)(3) Education

BAYAMON, PR

Total Revenue
$338,118
Total Expenses
$340,072
Total Assets
$218,612
Net Assets
$81,692
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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
1986
Principal Officer
RAFAEL DE LEON MITCHELL
Phone
7877408484
Tax Period
2024-07-01 to 2025-06-30

COLEGIO DE TECNICOS Y MECANICOS AUTOMOTRICES DE PR, founded in 1986, is a small nonprofit in the Education sector that reported $338K in total revenue in fiscal year 2024.

Mission

DEVELOP HIGHLY COMPETENT AUTOMOTIVE TECHNICIANS AND MECHANICS WITHIN THE AUTOMOTIVE INDUSTRY, PILLARS OF THE ECONOMIC DEVELOPMENT OF OUR COUNTRY AND PROVIDERS OF AN EXCELLENT AUTOMOTIVE SERVICE. TO EXALT THE PROFESSION AND GUARANTEE AN EXCELLENT SERVICE TO THE COMMUNITY IN GENERAL.

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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 $216,297
Program Service Revenue $117,305
Investment Income $0
Other Revenue $4,516
TOTAL REVENUE $338,118

Expense Breakdown

Grants Paid $0
Salaries & Benefits $124,534
Fundraising Expenses $0
Program Expenses $43,315
Other Expenses $215,538
TOTAL EXPENSES $340,072

Year-over-Year Comparison

2024 2023 Change
Revenue $338,118 $320,229 +0.1%
Expenses $340,072 $389,003 -0.1%
Net Income $-1,954 $-68,774 -1.0%
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
12
Independent Members
N/A
Employees
8
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
12
$0
Total Directors
0
$0
Key Employees
0
$0
Highest Compensated
0
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
RAFAEL TORRES ALMENDIA DISTRICT PRE N/A
Officer
$0 $0 $0
FRANK K FIGUEROA ALVAREZ VICE PRESIDE N/A
Officer
$0 $0 $0
ANGEL QUIONES BAEZ DISTRICT PRE N/A
Officer
$0 $0 $0
JUAN A LUGO CRUZ INTERNAL AUD N/A
Officer
$0 $0 $0
FERNANDO RODRIGUEZ FIGUEROA DISTRICT PRE N/A
Officer
$0 $0 $0
MARIO SEDA HENRIQUEZ SECRETARY N/A
Officer
$0 $0 $0
ANGEL CORCHADO HERNANDEZ DISTRICT PRE N/A
Officer
$0 $0 $0
AGAPITO AYUSO MARTINEZ DISTRICT PRE N/A
Officer
$0 $0 $0
RAFAEL DE LEON MITCHELL PRESIDENT N/A
Officer
$0 $0 $0
ORLANDO AVILES RAMOS DISTRICT PRE N/A
Officer
$0 $0 $0
LUIS LUCIANO ROMAN COLLISION TE N/A
Officer
$0 $0 $0
JAIME COLON SEDA DISTRICT PRE N/A
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 $338,118 $340,072 $218,612 $-1,954
2024 $354,429 $356,668 $433,042 $-2,239
2023 $284,527 $363,870 $542,682 $-79,343
2022 $291,878 $412,711 $604,623 $-120,833
2021 $333,411 $666,836 $708,244 $-333,425
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