Liabilities / Assets
77th percentile
Higher debt load relative to assets than 77% of similar nonprofits.
EIN 66-0196040 • 501(c)3 • San Juan, PR, RQ
Profile
To improve the quality of life of people with intellectual disabilities in puerto rico, through specialized in housing, health, education, and special care on a dignified, safe and loving environment.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
77th percentile
Higher debt load relative to assets than 77% of similar nonprofits.
Liabilities / Revenue
63rd percentile
Higher debt load relative to revenue than 63% of similar nonprofits.
Net Margin
20th percentile
Higher net margin than 20% of similar nonprofits.
Top Officer Pay
66th percentile
Higher top officer pay than 66% of similar nonprofits.
Top officer pay equals 2.7% of source-year revenue.
Asset Growth
13th percentile
Faster asset growth than 13% of similar nonprofits.
Revenue Growth
61st percentile
Faster revenue growth than 61% of similar nonprofits.
Assets
Down$3,865,991
Down $413,033 (-9.7%) from 2024
Liabilities
Up$1,757,071
Up $166,751 (+10%) from 2024
Net Assets
Down$2,108,920
Down $579,784 (-22%) from 2024
Revenue
Up$6,320,646
Up $743,890 (+13%) from 2024
Expenses
Up$6,900,430
Up $600,847 (+9.5%) from 2024
Net Income
Up-$579,784
Up $143,043 (+20%) from 2024
Most recent year
2025 • Form 990Detailed filing. Detailed filing data is available for this year.
To improve the quality of life of people with intellectual disabilities in puerto rico, through specialized in housing, health, education, and special care on a dignified, safe and loving environment.
Instituto psicopedaggico de puerto rico (the corporation) is a nonprofit entity organized whose principal objectives is to recognize and develop the potential of individuals with mental disabilities and help in their development through treatment, training and specialized education.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $2,219,041 | $2,259,159 | ▲ $40,118 |
| Cash and Non-Interest-Bearing Accounts | $1,036,561 | $668,631 | ▼ $367,930 |
| Accounts Receivable | $710,481 | $551,397 | ▼ $159,084 |
| Investments in Publicly Traded Securities | $233,713 | $271,034 | ▲ $37,321 |
| Prepaid Expenses and Deferred Charges | $79,228 | $115,770 | ▲ $36,542 |
| Total Assets | $4,279,024 | $3,865,991 | ▼ $413,033 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $886,604 | $1,029,054 | ▲ $142,450 |
| Other Liabilities | $349,606 | $441,771 | ▲ $92,165 |
| Grants Payable | $146,287 | $146,287 | → $0 |
| Mortgage Notes Payable Secured by Investment Property | $207,823 | $139,959 | ▼ $67,864 |
| Total Liabilities | $1,590,320 | $1,757,071 | ▲ $166,751 |
| Net Assets / Fund Balance | |||
| Net Assets With Donor Restrictions | $1,083,798 | $1,299,435 | ▲ $215,637 |
| Net Assets Without Donor Restrictions | $1,604,906 | $809,485 | ▼ $795,421 |
| Total Net Assets Fund Balance | $2,688,704 | $2,108,920 | ▼ $579,784 |
| Total Liabilities and Net Assets / Fund Balance | $4,279,024 | $3,865,991 | ▼ $413,033 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $1,271,675 | $2,286,485 | $3,558,160 |
| Equipment | $373,650 | $760,730 | $1,134,380 |
| Other Land Buildings | $338,769 | - | $338,769 |
| Land | $275,065 | - | $275,065 |
| Name | Title | Base | Other | Total |
|---|---|---|---|---|
| Elba I Castellanos | Executive Di | $86,297 | $86,297 | $172,594 |
| Elba I Castellanos | Executive Director | $86,297 | - | $86,297 |
| Ermelinda Velazquez | Fiscal Agent | $31,811 | $31,811 | $63,622 |
| Anderson Montero Rivera | Finance Dire | $60,000 | - | $60,000 |
| Militza Echevarria | Plant Direct | $48,606 | - | $48,606 |
| Noemi Rosario Santana | Human Resour | $35,228 | - | $35,228 |
| Myriam Lopez | Assistant Ac | $21,001 | - | $21,001 |
| Marilyn Sierra | Buying Offic | $19,084 | - | $19,084 |
| Name | Title |
|---|---|
| Eduardo Marti | President |
| Jairo Lascarro | Representati |
| Julie Escudero | Representati |
| Rodolfo Sanchez | Representati |
| Beatriz Sifontes | Secretary |
| Jose B Carrion | Sindicate |
| Jose a Cordova | Sindicate |
| Luis a Perez Moreno | Sindicate |
| Roberto Lopez | Tresurer |
| Juan Larrea | Vice-preside |
| Contribution Type | Contribution Count | Reported Amount |
|---|---|---|
| Other Non Cash Contri Table | 1 | $477,944 |
| Total Noncash Contributions | 1 | $477,944 |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $4,155,131 |
| Other Expenses | $2,745,299 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $4,078,329 | - | - | $4,078,329 |
| Fees for Services Other | $976,532 | - | - | $976,532 |
| Depreciation Depletion | $239,632 | - | - | $239,632 |
| All Other Expenses | $192,619 | - | - | $192,619 |
| Other Expenses | $193,958 | $187,486 | - | $187,486 |
| Interest | - | $107,913 | - | $107,913 |
| Insurance | $83,241 | - | - | $83,241 |
| Payroll Taxes | $76,802 | - | - | $76,802 |
| Office Expenses | $12,730 | - | - | $12,730 |
| Total Functional Expenses | $6,605,031 | $295,399 | $0 | $6,900,430 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $6,900,430 |
| Total Expenses per Audited Statements | $6,900,430 |
| Total Expenses per Form 990 | $6,900,430 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Other Liabilities | $441,771 |
“Form 990 is prepared by the director of finance, approved by the executive director and the bod in notified.”
“Every year all members of the board of directors received a copy of the conflict of interest policy and they signed in agreement of compliance.”
“Documents are available upon request.”
“Residential program: provides safe housing alternative, based on the individuals general functioning level, physical, and social abilities, age, geographic considerations and special needs. Offers residential facilities and community homes. Participants in the residential facilities received 24/7 specialized care services support based on the individualized care, health and nutrition. These are 105 residents served at this moment. On community houses we have 18 and on the institute facilities we have 87. The community housing provide residents the opportunity to live within an enviromental that promotes social integration with other residential communities with the caring and experienced staff. At the moment we are working on the final details to open a fourth community home to serve 6 participants.”
“Clinical services: provides individualized services on mental and physical health to participants with intellectual disabilities (id). This program, headed by health care qualified professionals, provide continual care evaluations, diagnosis and treatment. The team includes graduated nurses, certified nutritionist, physical and occupational therapist, phycologists, social worker, dentist and doctors in medicine. As part of this program ippr also have de adaptive physical activity program supervised by certified therapist for development of fine and gross motor skills. Participants are individually assessed to identify specific needs as nutrition, health and adaptive skills. Based on finding and individual health plan is development to work and quarantee essential health benefits to each individual, including referrals to the special education program to work on the adaptive behavior.”
“Special education program: offers educational, habilitative and recreational services to individuals with id. The objective is to support individuals acquire, maintain and improve basic adaptive skills needed for their daily activities. These services are stucture within the context os occupational therapy framework, according to the american occupational therapy association. Under this program ippr has a school certified by the state's department of education were adaptive skills are developed and maintained. The school operated monday to friday from 8:00am to 2:00pm these are five subprograms which includes independet living, recreational, social integration, talent development and extended care program. Artistic performances are prepared and presented at important venues and events in puerto rico.”
“Proffesional services 976,532 0 0”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
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|---|---|---|
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| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 1029054 |
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| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 551397 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | INSTITUTO PSICOPEDAGGICO DE PUERTO RICO (THE CORPORATION) IS A NONPROFIT ENTITY ORGANIZED WHOSE PRINCIPAL OBJECTIVES IS TO RECOGNIZE AND DEVELOP THE POTENTIAL OF INDIVIDUALS WITH MENTAL DISABILITIES AND HELP IN THEIR DEVELOPMENT THROUGH TREATMENT, TRAINING AND SPECIALIZED EDUCATION. |
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| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 192619 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/AuditCommitteeInd | 0 | true |
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| IRS990/BooksInCareOfDetail/ForeignAddress/CountryCd | 0 | RQ |
| IRS990/BooksInCareOfDetail/ForeignAddress/ForeignPostalCd | 0 | 00936 |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | ANDERSON MONTERO RIVERA |
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| IRS990/CYOtherRevenueAmt | 0 | 72614 |
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| IRS990/CYRevenuesLessExpensesAmt | 0 | -579784 |
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| IRS990/CYTotalExpensesAmt | 0 | 6900430 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
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| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 239632 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 239632 |
| IRS990/Desc | 0 | RESIDENTIAL PROGRAM: PROVIDES SAFE HOUSING ALTERNATIVE, BASED ON THE INDIVIDUALS GENERAL FUNCTIONING LEVEL, PHYSICAL, AND SOCIAL ABILITIES, AGE, GEOGRAPHIC CONSIDERATIONS AND SPECIAL NEEDS. OFFERS RESIDENTIAL FACILITIES AND COMMUNITY HOMES. PARTICIPANTS IN THE RESIDENTIAL FACILITIES RECEIVED 24/7 SPECIALIZED CARE SERVICES SUPPORT BASED ON THE INDIVIDUALIZED CARE, HEALTH AND NUTRITION. THESE ARE 105 RESIDENTS SERVED AT THIS MOMENT. ON COMMUNITY HOUSES WE HAVE 18 AND ON THE INSTITUTE FACILITIES WE HAVE 87. THE COMMUNITY HOUSING PROVIDE RESIDENTS THE OPPORTUNITY TO LIVE WITHIN AN ENVIROMENTAL THAT PROMOTES SOCIAL INTEGRATION WITH OTHER RESIDENTIAL COMMUNITIES WITH THE CARING AND EXPERIENCED STAFF. AT THE MOMENT WE ARE WORKING ON THE FINAL DETAILS TO OPEN A FOURTH COMMUNITY HOME TO SERVE 6 PARTICIPANTS. |
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| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | 1299435 |
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| IRS990/ElectionOfBoardMembersInd | 0 | false |
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| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 976532 |
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| IRS990/ForeignAddress/ForeignPostalCd | 0 | 00936 |
| IRS990/ForeignAddress/ProvinceOrStateNm | 0 | UNITED STATES |
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| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | PLANT DIRECT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | HUMAN RESOUR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | ASSISTANT AC |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | BUYING OFFIC |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | SINDICATE |
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| IRS990/Form990PartVIISectionAGrp/TitleTxt | 13 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 14 | SINDICATE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 15 | REPRESENTATI |
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| IRS990/GrantsPayableGrp/BOYAmt | 0 | 146287 |
| IRS990/GrantsPayableGrp/EOYAmt | 0 | 146287 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
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| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartIXInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 83241 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 83241 |
| IRS990/InterestGrp/ManagementAndGeneralAmt | 0 | 107913 |
| IRS990/InterestGrp/TotalAmt | 0 | 107913 |
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| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 271034 |
| IRS990/IRPDocumentCnt | 0 | 0 |
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| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 3047215 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 2219041 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 2259159 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 5306374 |
| IRS990/LegalDomicileStateCd | 0 | PR |
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| IRS990/MissionDesc | 0 | TO IMPROVE THE QUALITY OF LIFE OF PEOPLE WITH INTELLECTUAL DISABILITIES IN PUERTO RICO, THROUGH SPECIALIZED IN HOUSING, HEALTH, EDUCATION, AND SPECIAL CARE ON A DIGNIFIED, SAFE AND LOVING ENVIRONMENT. |
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| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | CLINICAL SERVICES: PROVIDES INDIVIDUALIZED SERVICES ON MENTAL AND PHYSICAL HEALTH TO PARTICIPANTS WITH INTELLECTUAL DISABILITIES (ID). THIS PROGRAM, HEADED BY HEALTH CARE QUALIFIED PROFESSIONALS, PROVIDE CONTINUAL CARE EVALUATIONS, DIAGNOSIS AND TREATMENT. THE TEAM INCLUDES GRADUATED NURSES, CERTIFIED NUTRITIONIST, PHYSICAL AND OCCUPATIONAL THERAPIST, PHYCOLOGISTS, SOCIAL WORKER, DENTIST AND DOCTORS IN MEDICINE. AS PART OF THIS PROGRAM IPPR ALSO HAVE DE ADAPTIVE PHYSICAL ACTIVITY PROGRAM SUPERVISED BY CERTIFIED THERAPIST FOR DEVELOPMENT OF FINE AND GROSS MOTOR SKILLS. PARTICIPANTS ARE INDIVIDUALLY ASSESSED TO IDENTIFY SPECIFIC NEEDS AS NUTRITION, HEALTH AND ADAPTIVE SKILLS. BASED ON FINDING AND INDIVIDUAL HEALTH PLAN IS DEVELOPMENT TO WORK AND QUARANTEE ESSENTIAL HEALTH BENEFITS TO EACH INDIVIDUAL, INCLUDING REFERRALS TO THE SPECIAL EDUCATION PROGRAM TO WORK ON THE ADAPTIVE BEHAVIOR. |
| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | SPECIAL EDUCATION PROGRAM: OFFERS EDUCATIONAL, HABILITATIVE AND RECREATIONAL SERVICES TO INDIVIDUALS WITH ID. THE OBJECTIVE IS TO SUPPORT INDIVIDUALS ACQUIRE, MAINTAIN AND IMPROVE BASIC ADAPTIVE SKILLS NEEDED FOR THEIR DAILY ACTIVITIES. THESE SERVICES ARE STUCTURE WITHIN THE CONTEXT OS OCCUPATIONAL THERAPY FRAMEWORK, ACCORDING TO THE AMERICAN OCCUPATIONAL THERAPY ASSOCIATION. UNDER THIS PROGRAM IPPR HAS A SCHOOL CERTIFIED BY THE STATE'S DEPARTMENT OF EDUCATION WERE ADAPTIVE SKILLS ARE DEVELOPED AND MAINTAINED. THE SCHOOL OPERATED MONDAY TO FRIDAY FROM 8:00AM TO 2:00PM THESE ARE FIVE SUBPROGRAMS WHICH INCLUDES INDEPENDET LIVING, RECREATIONAL, SOCIAL INTEGRATION, TALENT DEVELOPMENT AND EXTENDED CARE PROGRAM. ARTISTIC PERFORMANCES ARE PREPARED AND PRESENTED AT IMPORTANT VENUES AND EVENTS IN PUERTO RICO. |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | RESIDENTIAL PROGRAM: PROVIDES SAFE HOUSING ALTERNATIVE, BASED ON THE INDIVIDUALS GENERAL FUNCTIONING LEVEL, PHYSICAL, AND SOCIAL ABILITIES, AGE, GEOGRAPHIC CONSIDERATIONS AND SPECIAL NEEDS. OFFERS RESIDENTIAL FACILITIES AND COMMUNITY HOMES. PARTICIPANTS IN THE RESIDENTIAL FACILITIES RECEIVED 24/7 SPECIALIZED CARE SERVICES SUPPORT BASED ON THE INDIVIDUALIZED CARE, HEALTH AND NUTRITION. THESE ARE 105 RESIDENTS SERVED AT THIS MOMENT. ON COMMUNITY HOUSES WE HAVE 18 AND ON THE INSTITUTE FACILITIES WE HAVE 87. THE COMMUNITY HOUSING PROVIDE RESIDENTS THE OPPORTUNITY TO LIVE WITHIN AN ENVIROMENTAL THAT PROMOTES SOCIAL INTEGRATION WITH OTHER RESIDENTIAL COMMUNITIES WITH THE CARING AND EXPERIENCED STAFF. AT THE MOMENT WE ARE WORKING ON THE FINAL DETAILS TO OPEN A FOURTH COMMUNITY HOME TO SERVE 6 PARTICIPANTS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | CLINICAL SERVICES: PROVIDES INDIVIDUALIZED SERVICES ON MENTAL AND PHYSICAL HEALTH TO PARTICIPANTS WITH INTELLECTUAL DISABILITIES (ID). THIS PROGRAM, HEADED BY HEALTH CARE QUALIFIED PROFESSIONALS, PROVIDE CONTINUAL CARE EVALUATIONS, DIAGNOSIS AND TREATMENT. THE TEAM INCLUDES GRADUATED NURSES, CERTIFIED NUTRITIONIST, PHYSICAL AND OCCUPATIONAL THERAPIST, PHYCOLOGISTS, SOCIAL WORKER, DENTIST AND DOCTORS IN MEDICINE. AS PART OF THIS PROGRAM IPPR ALSO HAVE DE ADAPTIVE PHYSICAL ACTIVITY PROGRAM SUPERVISED BY CERTIFIED THERAPIST FOR DEVELOPMENT OF FINE AND GROSS MOTOR SKILLS. PARTICIPANTS ARE INDIVIDUALLY ASSESSED TO IDENTIFY SPECIFIC NEEDS AS NUTRITION, HEALTH AND ADAPTIVE SKILLS. BASED ON FINDING AND INDIVIDUAL HEALTH PLAN IS DEVELOPMENT TO WORK AND QUARANTEE ESSENTIAL HEALTH BENEFITS TO EACH INDIVIDUAL, INCLUDING REFERRALS TO THE SPECIAL EDUCATION PROGRAM TO WORK ON THE ADAPTIVE BEHAVIOR. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | SPECIAL EDUCATION PROGRAM: OFFERS EDUCATIONAL, HABILITATIVE AND RECREATIONAL SERVICES TO INDIVIDUALS WITH ID. THE OBJECTIVE IS TO SUPPORT INDIVIDUALS ACQUIRE, MAINTAIN AND IMPROVE BASIC ADAPTIVE SKILLS NEEDED FOR THEIR DAILY ACTIVITIES. THESE SERVICES ARE STUCTURE WITHIN THE CONTEXT OS OCCUPATIONAL THERAPY FRAMEWORK, ACCORDING TO THE AMERICAN OCCUPATIONAL THERAPY ASSOCIATION. UNDER THIS PROGRAM IPPR HAS A SCHOOL CERTIFIED BY THE STATE'S DEPARTMENT OF EDUCATION WERE ADAPTIVE SKILLS ARE DEVELOPED AND MAINTAINED. THE SCHOOL OPERATED MONDAY TO FRIDAY FROM 8:00AM TO 2:00PM THESE ARE FIVE SUBPROGRAMS WHICH INCLUDES INDEPENDET LIVING, RECREATIONAL, SOCIAL INTEGRATION, TALENT DEVELOPMENT AND EXTENDED CARE PROGRAM. ARTISTIC PERFORMANCES ARE PREPARED AND PRESENTED AT IMPORTANT VENUES AND EVENTS IN PUERTO RICO. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | FORM 990 IS PREPARED BY THE DIRECTOR OF FINANCE, APPROVED BY THE EXECUTIVE DIRECTOR AND THE BOD IN NOTIFIED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | EVERY YEAR ALL MEMBERS OF THE BOARD OF DIRECTORS RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY AND THEY SIGNED IN AGREEMENT OF COMPLIANCE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | DOCUMENTS ARE AVAILABLE UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | PROFFESIONAL SERVICES 976,532 0 0 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PAGE 2, PART III, LINE 4A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 2, PART III, LINE 4B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 2, PART III, LINE 4C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PART IX, LINE 11G |
| IRS990/SchoolOperatingInd | 0 | false |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
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