Civic Intelligence

Instituto Psicopedagogico De Puerto Rico

990 • Fiscal year 2021 • EIN 66-0196040

Jul 01, 2020 to Jun 30, 2021 • Filed on May 17, 2022

PO Box 363744San Juan, PR 00936

(787) 783-5431

Siviq Scores

Scores are not available for this record yet.

Balance Sheet

Assets

Flat

$3,068,780

Flat from 2021

Net Assets

Flat

$1,505,633

Flat from 2021

Liabilities

Flat

$1,563,147

Flat from 2021

Revenue And Expenses

Revenue

Flat

$5,750,651

Flat from 2021

Expenses

Flat

$5,227,091

Flat from 2021

Net Income

Flat

$523,560

Flat from 2021

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$6.0M$4.0M$2.0M$0Assets 2011: $1,413,542Liabilities 2011: $872,370Net Assets 2011: $541,1722011Assets 2012: $2,291,077Liabilities 2012: $1,019,113Net Assets 2012: $1,271,9642012Assets 2013: $2,233,527Liabilities 2013: $1,019,671Net Assets 2013: $1,213,8562013Assets 2014: $2,211,548Liabilities 2014: $1,231,262Net Assets 2014: $980,2862014Assets 2015: $2,197,983Liabilities 2015: $1,576,050Net Assets 2015: $621,9332015Assets 2016: $2,356,640Liabilities 2016: $1,620,098Net Assets 2016: $736,5422016Assets 2017: $2,296,189Liabilities 2017: $1,326,639Net Assets 2017: $969,5502017Assets 2018: $2,589,968Liabilities 2018: $1,293,934Net Assets 2018: $1,296,0342018Assets 2019: $2,574,185Liabilities 2019: $1,183,103Net Assets 2019: $1,391,0822019Assets 2020: $3,001,186Liabilities 2020: $2,104,722Net Assets 2020: $896,4642020Assets 2021: $3,068,780Liabilities 2021: $1,563,147Net Assets 2021: $1,505,6332021Assets 2021: $3,068,780Liabilities 2021: $1,563,147Net Assets 2021: $1,505,6332021Assets 2022: $3,084,184Liabilities 2022: $1,440,026Net Assets 2022: $1,644,1582022Assets 2023: $4,823,547Liabilities 2023: $1,412,016Net Assets 2023: $3,411,5312023Assets 2024: $4,279,024Liabilities 2024: $1,590,320Net Assets 2024: $2,688,7042024Assets 2025: $3,865,991Liabilities 2025: $1,757,071Net Assets 2025: $2,108,9202025

Highlighted filing

2021

Assets$3,068,780
Liabilities$1,563,147
Net Assets$1,505,633

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$10M$5.0M$0-$5.0MRevenue 2011: $3,702,662Expenses 2011: $3,570,001Net Income 2011: $132,6612011Revenue 2012: $4,613,530Expenses 2012: $3,882,741Net Income 2012: $730,7892012Revenue 2013: $3,855,163Expenses 2013: $3,979,404Net Income 2013: -$124,2412013Revenue 2014: $4,321,193Expenses 2014: $4,554,763Net Income 2014: -$233,5702014Revenue 2015: $4,119,137Expenses 2015: $4,477,490Net Income 2015: -$358,3532015Revenue 2016: $4,625,756Expenses 2016: $4,511,147Net Income 2016: $114,6092016Revenue 2017: $4,766,395Expenses 2017: $4,533,387Net Income 2017: $233,0082017Revenue 2018: $5,291,930Expenses 2018: $4,965,446Net Income 2018: $326,4842018Revenue 2019: $4,898,139Expenses 2019: $4,829,592Net Income 2019: $68,5472019Revenue 2020: $4,753,720Expenses 2020: $5,224,573Net Income 2020: -$470,8532020Revenue 2021: $5,750,651Expenses 2021: $5,227,091Net Income 2021: $523,5602021Revenue 2021: $5,750,651Expenses 2021: $5,227,091Net Income 2021: $523,5602021Revenue 2022: $5,313,183Expenses 2022: $5,174,658Net Income 2022: $138,5252022Revenue 2023: $7,999,313Expenses 2023: $6,231,940Net Income 2023: $1,767,3732023Revenue 2024: $5,576,756Expenses 2024: $6,299,583Net Income 2024: -$722,8272024Revenue 2025: $6,320,646Expenses 2025: $6,900,430Net Income 2025: -$579,7842025

Highlighted filing

2021

Revenue$5,750,651
Expenses$5,227,091
Net Income$523,560
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
May 17, 2022
Return Version
2020v4.0
Gross Receipts
$5,750,651
Mission and Program Overview

Mission

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.

To provide a quality life of people with intellectual disabilities (id) providing specialized services in housing, health, nutrition, education and special care, in a dignified, safe and loving enviroment.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,303,138$1,428,895▲ $125,757
Accounts Receivable$884,910$974,506▲ $89,596
Cash and Non-Interest-Bearing Accounts$672,156$446,347▼ $225,809
Investments in Publicly Traded Securities$114,960$200,570▲ $85,610
Prepaid Expenses and Deferred Charges$26,022$18,462▼ $7,560
Total Assets$3,001,186$3,068,780▲ $67,594
Liabilities
Accounts Payable and Accrued Expenses$470,522$719,816▲ $249,294
Other Liabilities$349,606$349,606→ $0
Mortgage Notes Payable Secured by Investment Property$448,500$347,321▼ $101,179
Grants Payable$836,094$146,404▼ $689,690
Total Liabilities$2,104,722$1,563,147▼ $541,575
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$484,329$1,171,945▲ $687,616
Net Assets With Donor Restrictions$412,135$333,688▼ $78,447
Total Net Assets Fund Balance$896,464$1,505,633▲ $609,169
Total Liabilities and Net Assets / Fund Balance$3,001,186$3,068,780▲ $67,594

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$628,248$1,889,878$2,518,126
Equipment$282,403$392,845$675,248
Land$275,065-$275,065
Other Land Buildings$243,179-$243,179

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2020$61,895-▲ $63,222-$125,117
2019$90,385-▼ $28,490-$61,895
2018$75,314-▲ $15,071-$90,385
2017$69,473-▲ $5,841-$75,314
2016$48,760-▲ $20,713-$69,473
Compensation and Service Providers

Employees

NameTitleBaseTotal
Annette RodriguezExecutive Di$101,603$101,603
Lorna MorlaDevelopment$53,023$53,023
Ivette CalderinFinance Dire$51,947$51,947
Rafael TorresDevelopment$49,637$49,637
Noemi RosarioHuman Resour$31,381$31,381

Board Members and Trustees

NameTitle
Eduardo MartiPresident
Ilia SuarezTrustee
Jairo LascarroTrustee
Jose B CarrionTrustee
Jose a CordovaTrustee
Julie EscuderoTrustee
Maite MoralesTrustee
Elba CastellanosSecretary
Roberto LopezTreasurer
Juan a LarreaVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$757,878
Program Service Revenue
$4,242,937
Investment Income
$2,671
Other Revenue
$747,165
All Other Contributions
$546,870
Change in Net Assets
$523,560

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,750,651
Revenue Not Reported on Form 990
$85,609
Total Revenue per Audited Statements
$5,836,260
Total Revenue per Form 990
$5,750,651
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,385,768
Other Expenses$1,841,323
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,713,253$335,716-$3,048,969
Payroll Taxes$336,799--$336,799
Fees for Services Other$123,858$118,156-$242,014
Depreciation Depletion$143,105$7,532-$150,637
Other Expenses$136,904$1,088-$137,992
All Other Expenses$111,992--$111,992
Insurance$62,735$6,850-$69,585
Interest-$50,436-$50,436
Office Expenses$4,077$31,165-$35,242
Fees for Services Accounting-$14,500-$14,500
Total Functional Expenses$4,631,473$595,618$0$5,227,091

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$5,227,091
Total Expenses per Audited Statements$5,227,091
Total Expenses per Form 990$5,227,091
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
N/p From Economic Development Bank$349,606
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 10B

.

Form 990, Page 6, Part VI, Line 11B

Form 990 is prepared by the director of finance, approved by the executive director and the bod in notified.

Form 990, Page 6, Part VI, Line 12C

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.

Form 990, Page 6, Part VI, Line 19

Documents are available upon request.

Form 990, Part VII

The instituto psicopedagogico de pr has a board of directors of 15 members. They have no specific assigned work schedule and they perdform their duties without receiving any remuneration.

Filing and Contact Details

Filer

Filer Name
Instituto Psicopedagogico
EIN
66-0196040
Phone
7877835431
Address
PO BOX 363744, SAN JUAN, PR 00936

Signing Officer

Name
Jorge Garcia Ortiz
Title
Director
Phone
7877835431
Signed
2022-05-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jorge Garcia Ortiz
Formed
1949
Legal Domicile
Pr
Voting Board Members
13
Independent Board Members
13
Employees
0
Volunteers
101

Preparer

Firm
Zayas Morazzani & Co
Address
PO BOX 366225, SAN JUAN, PR 00936-6225
Preparer
Angel Rodriguez
Phone
7877537025
Supplemental Narrative

Additional Explanations

Form 990

The return is being filed electronically as required. Form 990 was originally filed in paper version by its due date by mistake. We respectfully request the service to process the return as filed on time since the original return was timely filed.

Form 990, Page 2, Part III, Line 4A

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.

Form 990, Page 2, Part III, Line 4B

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.

Form 990, Page 2, Part III, Line 4C

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.

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

The endowment trust fund was created with the only purpose of aiding in the perpetuation of the social and humanitarian labor currently being carried by the instituto psicopedagogico de puerto rico, for the exclusive benefit of the corporation.

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IRS990/InsuranceGrp/ManagementAndGeneralAmt06850
IRS990/InsuranceGrp/ProgramServicesAmt062735
IRS990/InsuranceGrp/TotalAmt069585
IRS990/InterestGrp/ManagementAndGeneralAmt050436
IRS990/InterestGrp/TotalAmt050436
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IRS990/LegalDomicileStateCd0PR
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IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
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IRS990/MissionDesc0TO 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/NetAssetsOrFundBalancesEOYAmt01505633
IRS990/NetUnrlzdGainsLossesInvstAmt085609
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0484329
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt01171945
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt031165
IRS990/OfficeExpensesGrp/ProgramServicesAmt04077
IRS990/OfficeExpensesGrp/TotalAmt035242
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherExpensesGrp/Desc0MAINTENANCE AND CLEANING
IRS990/OtherExpensesGrp/Desc1OTHER EXPENSES
IRS990/OtherExpensesGrp/Desc2FOOD AND FOOD DISPOSABLE
IRS990/OtherExpensesGrp/Desc3UTILITIES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt01333
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt128842
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt21088
IRS990/OtherExpensesGrp/ProgramServicesAmt0550594
IRS990/OtherExpensesGrp/ProgramServicesAmt1237706
IRS990/OtherExpensesGrp/ProgramServicesAmt2210450
IRS990/OtherExpensesGrp/ProgramServicesAmt3136904
IRS990/OtherExpensesGrp/TotalAmt0551927
IRS990/OtherExpensesGrp/TotalAmt1266548
IRS990/OtherExpensesGrp/TotalAmt2210450
IRS990/OtherExpensesGrp/TotalAmt3137992
IRS990/OtherLiabilitiesGrp/BOYAmt0349606
IRS990/OtherLiabilitiesGrp/EOYAmt0349606
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS INCOME
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IRS990/OtherRevenueTotalAmt0747165
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0335716
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt02713253
IRS990/OtherSalariesAndWagesGrp/TotalAmt03048969
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt0336799
IRS990/PayrollTaxesGrp/TotalAmt0336799
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt026022
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt018462
IRS990/PrincipalOfficerNm0JORGE GARCIA ORTIZ
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0SERVICES TO GOVERNMENT
IRS990/ProgramServiceRevenueGrp/Desc1SERVICE TO INTERNS RESIDENTS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt03288655
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1954282
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt03288655
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1954282
IRS990/ProgSrvcAccomActy2Grp/Desc0CLINICAL 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/Desc0SPECIAL 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.
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt01109722
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt013913
IRS990/PYOtherExpensesAmt01525634
IRS990/PYOtherRevenueAmt010853
IRS990/PYProgramServiceRevenueAmt03619232
IRS990/PYRevenuesLessExpensesAmt0-470853
IRS990/PYSalariesCompEmpBnftPaidAmt03698939
IRS990/PYTotalExpensesAmt05224573
IRS990/PYTotalRevenueAmt04753720
IRS990/ReconcilationRevenueExpnssAmt0523560
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt04242937
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt012,184,522
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt1PART II, SECTION B, LINE 10 - INCLUDES THE FOLLOWING: SERVICES TO GOVERMENTAL AGENCIES- 2,593,326 SERVICES TO INTERNS RESIDENTS - 942,434 SERVICES TO EXTERNAL PARTICIPANTS - 83,473 MISCELLANEOUS INCOME - 10853 TOTAL - 3,630,086
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART II, LINE 10
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc1SUPPLEMENTAL INFORMATION
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0757878
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt01109722
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt01313225
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt05271492
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt04731592
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt013183909
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt02671
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt013913
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt020579
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt020438
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt014090
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt071691
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt012167992
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt04990101
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt03630086
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt03564335
IRS990ScheduleA/OtherIncome170Grp/TotalAmt012184522
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.51820
IRS990ScheduleA/PublicSupportPY170Pct00.70080
IRS990ScheduleA/PublicSupportTotal170Amt013183909
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0757878
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01109722
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt01313225
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt05271492
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt04731592
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt013183909
IRS990ScheduleA/TotalSupportAmt025440122
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt0628248
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01889878
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt02518126
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt061895
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt0125117
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt063222
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt090385
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt061895
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-28490
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt075314
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt090385
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt015071
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt069473
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt075314
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt05841
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt048760
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt069473
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt020713
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt0282403
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0392845
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0675248
IRS990ScheduleD/ExpensesSubtotalAmt05227091
IRS990ScheduleD/LandGrp/BookValueAmt0275065
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0275065
IRS990ScheduleD/NetUnrealizedGainsInvstAmt085609
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0243179
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0243179
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0349606
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0N/P FROM ECONOMIC DEVELOPMENT BANK
IRS990ScheduleD/RevenueNotReportedAmt085609
IRS990ScheduleD/RevenueSubtotalAmt05750651
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ENDOWMENT TRUST FUND WAS CREATED WITH THE ONLY PURPOSE OF AIDING IN THE PERPETUATION OF THE SOCIAL AND HUMANITARIAN LABOR CURRENTLY BEING CARRIED BY THE INSTITUTO PSICOPEDAGOGICO DE PUERTO RICO, FOR THE EXCLUSIVE BENEFIT OF THE CORPORATION.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 2, PART V, LINE 4
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01428895
IRS990ScheduleD/TotalExpensesPerForm990Amt05227091
IRS990ScheduleD/TotalLiabilityAmt0349606
IRS990ScheduleD/TotalRevenuePerForm990Amt05750651
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt05836260
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt05227091
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE RETURN IS BEING FILED ELECTRONICALLY AS REQUIRED. FORM 990 WAS ORIGINALLY FILED IN PAPER VERSION BY ITS DUE DATE BY MISTAKE. WE RESPECTFULLY REQUEST THE SERVICE TO PROCESS THE RETURN AS FILED ON TIME SINCE THE ORIGINAL RETURN WAS TIMELY FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1RESIDENTIAL 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/ExplanationTxt2CLINICAL 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/ExplanationTxt3SPECIAL 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/ExplanationTxt4.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5FORM 990 IS PREPARED BY THE DIRECTOR OF FINANCE, APPROVED BY THE EXECUTIVE DIRECTOR AND THE BOD IN NOTIFIED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6EVERY 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/ExplanationTxt7DOCUMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8THE INSTITUTO PSICOPEDAGOGICO DE PR HAS A BOARD OF DIRECTORS OF 15 MEMBERS. THEY HAVE NO SPECIFIC ASSIGNED WORK SCHEDULE AND THEY PERDFORM THEIR DUTIES WITHOUT RECEIVING ANY REMUNERATION.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 2, PART III, LINE 4B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 2, PART III, LINE 4C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 10B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PART VII

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$3.87$1.76$2.11$6.32$6.90$0.58
2024Detailed filing. Detailed filing data is available for this year.$4.28$1.59$2.69$5.58$6.30$0.72
2023Detailed filing. Detailed filing data is available for this year.$4.82$1.41$3.41$8.00$6.23$1.77
2022Detailed filing. Detailed filing data is available for this year.$3.08$1.44$1.64$5.31$5.17$0.14
2021Detailed filing. Detailed filing data is available for this year.$3.07$1.56$1.51$5.75$5.23$0.52
2021Detailed filing. Detailed filing data is available for this year.$3.07$1.56$1.51$5.75$5.23$0.52
2020Summary only. Only limited summary data is available for this year.$3.00$2.10$0.90$4.75$5.22$0.47
2019Detailed filing. Detailed filing data is available for this year.$2.57$1.18$1.39$4.90$4.83$0.07
2018Summary only. Only limited summary data is available for this year.$2.59$1.29$1.30$5.29$4.97$0.33
2017Summary only. Only limited summary data is available for this year.$2.30$1.33$0.97$4.77$4.53$0.23
2016Summary only. Only limited summary data is available for this year.$2.36$1.62$0.74$4.63$4.51$0.11
2015Summary only. Only limited summary data is available for this year.$2.20$1.58$0.62$4.12$4.48$0.36
2014Summary only. Only limited summary data is available for this year.$2.21$1.23$0.98$4.32$4.55$0.23
2013Summary only. Only limited summary data is available for this year.$2.23$1.02$1.21$3.86$3.98$0.12
2012Summary only. Only limited summary data is available for this year.$2.29$1.02$1.27$4.61$3.88$0.73
2011Summary only. Only limited summary data is available for this year.$1.41$0.87$0.54$3.70$3.57$0.13