Civic Intelligence

Universidad Central De Bayamon Inc

EIN 66-0259904 • 501(c)3 • Bayamon, PR

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Profile

Ucb offers master and bachelor degrees and postsecondary programs to enrolled students (aprox 904). Master and bachelors degree includes sciences, business administration and education. Postsecondary programs include computer sciences, business administration and educational technology.

PO Box 1725Bayamon, PR 00960

www.ucb.edu.pr

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

59th percentile

0.31x

Higher debt load relative to assets than 59% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Liabilities / Revenue

75th percentile

0.82x

Higher debt load relative to revenue than 75% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Net Margin

13th percentile

-17%

Higher net margin than 13% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

4th percentile

-18%

Faster asset growth than 4% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Revenue Growth

36th percentile

1.5%

Faster revenue growth than 36% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets59th percentile

Assets

Down

$25,016,788

Down $5,328,074 (-18%) from 2023

Liabilities

Down

$7,795,803

Down $3,745,481 (-32%) from 2023

Net Assets

Down

$17,220,985

Down $1,582,593 (-8.4%) from 2023

Operations
Liabilities / Revenue75th percentileNet Margin13th percentile

Revenue

Up

$9,460,318

Up $143,858 (+1.5%) from 2023

Expenses

Up

$11,042,911

Up $609,896 (+5.8%) from 2023

Net Income

Down

-$1,582,593

Down $466,038 (-42%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth4th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$40M$30M$20M$10M$0Assets 2010: $33,538,265Liabilities 2010: $15,711,914Net Assets 2010: $17,826,3512010Assets 2011: $34,285,895Liabilities 2011: $13,168,582Net Assets 2011: $21,117,3132011Assets 2012: $32,276,100Liabilities 2012: $13,283,375Net Assets 2012: $18,992,7252012Assets 2013: $29,570,571Liabilities 2013: $11,380,682Net Assets 2013: $18,189,8892013Assets 2014: $28,914,192Liabilities 2014: $10,364,295Net Assets 2014: $18,549,8972014Assets 2015: $29,488,173Liabilities 2015: $11,337,659Net Assets 2015: $18,150,5142015Assets 2016: $29,433,194Liabilities 2016: $11,758,118Net Assets 2016: $17,675,0762016Assets 2017: $29,583,257Liabilities 2017: $11,707,315Net Assets 2017: $17,875,9422017Assets 2018: $34,015,426Liabilities 2018: $12,488,860Net Assets 2018: $21,526,5662018Assets 2019: $33,298,897Liabilities 2019: $12,633,022Net Assets 2019: $20,665,8752019Assets 2020: $32,933,942Liabilities 2020: $12,983,093Net Assets 2020: $19,950,8492020Assets 2021: $32,277,957Liabilities 2021: $11,257,089Net Assets 2021: $21,020,8682021Assets 2022: $29,673,743Liabilities 2022: $9,753,610Net Assets 2022: $19,920,1332022Assets 2023: $30,344,862Liabilities 2023: $11,541,284Net Assets 2023: $18,803,5782023Assets 2024: $25,016,788Liabilities 2024: $7,795,803Net Assets 2024: $17,220,9852024

Highlighted filing

2024

Assets$25,016,788
Liabilities$7,795,803
Net Assets$17,220,985
Open 2024 Filing

Operations Trend

Revenue Growth36th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$20M$15M$10M$5.0M$0-$5.0MExpenses 2010: $12,897,3622010Expenses 2011: $13,008,1242011Expenses 2012: $12,944,9352012Expenses 2013: $13,420,3862013Revenue 2014: $13,942,946Expenses 2014: $13,582,938Net Income 2014: $360,0082014Revenue 2015: $12,963,735Expenses 2015: $13,196,111Net Income 2015: -$232,3762015Revenue 2016: $12,308,926Expenses 2016: $12,654,612Net Income 2016: -$345,6862016Revenue 2017: $12,675,707Expenses 2017: $12,474,841Net Income 2017: $200,8662017Revenue 2018: $15,482,328Expenses 2018: $11,831,704Net Income 2018: $3,650,6242018Revenue 2019: $11,588,550Expenses 2019: $12,449,241Net Income 2019: -$860,6912019Revenue 2020: $10,672,634Expenses 2020: $11,387,660Net Income 2020: -$715,0262020Revenue 2021: $11,392,145Expenses 2021: $10,322,126Net Income 2021: $1,070,0192021Revenue 2022: $9,371,871Expenses 2022: $10,472,606Net Income 2022: -$1,100,7352022Revenue 2023: $9,316,460Expenses 2023: $10,433,015Net Income 2023: -$1,116,5552023Revenue 2024: $9,460,318Expenses 2024: $11,042,911Net Income 2024: -$1,582,5932024

Highlighted filing

2024

Revenue$9,460,318
Expenses$11,042,911
Net Income-$1,582,593
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$25,016,788
Liabilities
$7,795,803
Net assets
$17,220,985
Revenue
$9,460,318
Expenses
$11,042,911
Net income
-$1,582,593
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$25.0$7.80$17.2$9.46$11.0$1.58
2023Detailed filing. Detailed filing data is available for this year.$30.3$11.5$18.8$9.32$10.4$1.12
2022Detailed filing. Detailed filing data is available for this year.$29.7$9.75$19.9$9.37$10.5$1.10
2021Detailed filing. Detailed filing data is available for this year.$32.3$11.3$21.0$11.4$10.3$1.07
2020Detailed filing. Detailed filing data is available for this year.$32.9$13.0$20.0$10.7$11.4$0.72
2019Detailed filing. Detailed filing data is available for this year.$33.3$12.6$20.7$11.6$12.4$0.86
2018Detailed filing. Detailed filing data is available for this year.$34.0$12.5$21.5$15.5$11.8$3.65
2017Detailed filing. Detailed filing data is available for this year.$29.6$11.7$17.9$12.7$12.5$0.20
2016Detailed filing. Detailed filing data is available for this year.$29.4$11.8$17.7$12.3$12.7$0.35
2015Detailed filing. Detailed filing data is available for this year.$29.5$11.3$18.2$13.0$13.2$0.23
2014Detailed filing. Detailed filing data is available for this year.$28.9$10.4$18.5$13.9$13.6$0.36
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$29.6$11.4$18.2$13.4
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$32.3$13.3$19.0$12.9
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$34.3$13.2$21.1$13.0
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$33.5$15.7$17.8$12.9
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 15, 2025
Return Version
2023v6.0
Gross Receipts
$15,275,220
Mission and Program Overview

Mission

Ucb offers master and bachelor degrees and postsecondary programs to enrolled students (aprox 1,062). Master and bachelors degree includes sciences, business administration and education.postsecondary programs include computer sciences, business administration and educational technology.

Ucb offers master and bachelor degrees and postsecondary programs to enrolled students (aprox 906). Master and bachelors degree includes sciences, business administration and education. Postsecondary programs include computer sciences, business administration and educational technology.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$19,697,215$19,389,348▼ $307,867
Cash and Non-Interest-Bearing Accounts$3,679,465$2,879,049▼ $800,416
Investments in Publicly Traded Securities$6,339,052$1,826,724▼ $4,512,328
Prepaid Expenses and Deferred Charges$451,965$509,678▲ $57,713
Accounts Receivable$160,374$398,749▲ $238,375
Inventories for Sale or Use$16,791$13,240▼ $3,551
Total Assets$30,344,862$25,016,788▼ $5,328,074
Liabilities
Accounts Payable and Accrued Expenses$11,097,092$6,624,662▼ $4,472,430
Other Liabilities$357,883$1,151,180▲ $793,297
Mortgage Notes Payable Secured by Investment Property$44,911--
Deferred Revenue$41,398$19,961▼ $21,437
Total Liabilities$11,541,284$7,795,803▼ $3,745,481
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$17,411,975$15,788,105▼ $1,623,870
Net Assets With Donor Restrictions$1,391,603$1,432,880▲ $41,277
Total Net Assets Fund Balance$18,803,578$17,220,985▼ $1,582,593
Total Liabilities and Net Assets / Fund Balance$30,344,862$25,016,788▼ $5,328,074

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$7,542,503$9,820,336$17,362,839
Leasehold Improvements$7,913,117$5,527,401$13,440,518
Equipment$1,391,904$6,975,055$8,366,959
Other Land Buildings$1,585,059$3,167,771$4,752,830
Land$956,765-$956,765

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$1,391,603-▲ $93,658-$1,537,642
2022$1,313,656$50,000▲ $54,813-$1,391,603
2021$1,459,696-▼ $146,040-$1,313,656
2020$1,146,380-▲ $153,316-$1,459,696
2019$1,006,477-▲ $54,903-$1,146,380
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseTotal
Sr Angel Valentin-romanEx. AssistanFT$100,600$100,600
Fr Oscar Morales CruzPresident -FT$91,677$91,677
Dr Ismael Velez De La RosaAdministratiFT$89,161$89,161
Dra Maritza Del Valle GuzmanAcademic DirectorFT$79,340$79,340
Dra Michelle Rivera RiveraDirectorFT$73,201$73,201
Sr Rodny Diaz RestoDirectorFT$62,600$62,600
Sr Juan a Figueroa-acevedoAthletic DirectorFT$61,480$61,480
Sra Vivian a Padilla RiveraDirectorFT$56,594$56,594
Dra Julitza Arroyo VargasDirectorFT$55,600$55,600
Prof Niza E Zayas-marreroStudent DeanFT$54,200$54,200
Sra Kendra M Ortiz-riveraRegistratorFT$53,480$53,480
Dr Pedro O Robles-centenoSciences DepFT$52,167$52,167
Sra Enid M Rivera-diazBudget DirecFT$51,000$51,000
Dra Luz Robles BermudezDirectorFT$50,205$50,205
Sra Wanda I Aponte-lucianoAdm./directoFT$46,600$46,600
Sra Elaine Nuez ArceDirectorFT$45,600$45,600
Sra Christine Rodriguez ValentinComm. Sup.FT$43,269$43,269
Sra Yanit Delgado RamosLibrary DireFT$36,600$36,600
Sra Marielba Arias-santiagoDirector CentroFT$31,299$31,299
Sr Cesar Lopez-figueroaDirectorFT$30,594$30,594
Sra Diana Rivera-perezAcct. Sup.FT$25,600$25,600
Sr Luis a De Jesus-mercadoSupervisorFT$25,260$25,260
Sra Myrna Del S Perez-roblesCfae SuperviFT$24,760$24,760
Sra Jovanna Molina TorresTreasury DirectorFT$24,299$24,299
Sr Jose a Sanchez MartinezBusi. Dev. DFT$18,905$18,905

Board Members and Trustees

NameTitle
Dr Angel P Sanfilippo-riminucciBoard Truste
Fr James V Marchionada OpBoard Truste
Fr Jose M Santiago-romanBoard Truste
Fr Rafael Gonzalez-padro OpBoard Truste
Fr Vicent Bernabe Davila OpBoard Truste
Ing Lourdes Figueroa-cruzBoard Truste
Sr Luis I Garcia-lopezBoard Truste
Sra Carmen I Mulero SerranoBoard Truste
Fr Louis Morrone OpSecond VP
Atty Irene Reyes DiezSecretary Bo

Highest Paid Contractors

ContractorServicesLocationCompensation
Chat CommunicationCommunicationsPO BOX 9021710, San Juan, PR 00902$203,419
Rm GroupMaintenancePBM 350 220 PLAZA WESTERN AUTO 101, Trujillo Alto, PR 00976-3607$203,385
Surveillance Net Force INCSecurityPO BOX 1318, Toa Alta, PR 00954$142,401
Unique SecuritySecurityPO BOX 175, Bayamon, PR 00960$134,088
Bright Clients CommunicationsCommunicationsCAPARRA HEIGHTS 428 AVE ESCORIAL, San Juan, PR 00920$125,865
Revenue and Support

Revenue Composition

Contributions and Grants
$2,590,169
Program Service Revenue
$6,356,350
Investment Income
$350,028
Other Revenue
$163,771
Change in Net Assets
$-1,582,593

Audited Revenue Reconciliation

Revenue per Audited Statements
$9,460,318
Total Revenue per Audited Statements
$9,460,318
Total Revenue per Form 990
$9,460,318
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$6,856,987
Salaries, Compensation, and Employee Benefits$4,185,924
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,318,276$1,498,263-$3,816,539
Fees for Services Other$971,826$780,887-$1,752,713
Depreciation Depletion$965,474$321,824-$1,287,298
Interest$463,817$154,605-$618,422
Insurance-$477,469-$477,469
Payroll Taxes$208,712$160,673-$369,385
Advertising$41,024$267,917-$308,941
All Other Expenses$80,393$73,799-$154,192
Other Expenses$90,741$30,431-$121,172
Travel$38,294$14,575-$52,869
Total Functional Expenses$6,592,204$4,450,707$0$11,042,911

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$11,042,911
Total Expenses per Audited Statements$11,042,911
Total Expenses per Form 990$11,042,911
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
Due to Related Party$500,000
Obligations Under Capital Leases$338,704
Payroll Tax Withheld$233,260
Current Portion of Obligations Under$79,216
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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 11B

“The return is prepared by certified public accountants(cpa) using the audited financial statements information. Then the cpa sends a draft to the administration dean, for its review. If everything is correct, the return is approved to be send to the irs.”

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

“The organization has the financial statements published in the clearing house office. The conflict of interest policy is available in the university catalog.”

Form 990, Page 6, Part VI, Line 19

“Documents available for the public upon request.”

Filing and Contact Details

Filer

Filer Name
Universidad Central De Bayamon Inc
EIN
66-0259904
Phone
7877863030
Address
PO BOX 1725, BAYAMON, PR 00960

Signing Officer

Name
Fr Oscar Morales Cruz
Title
President - Interim
Phone
7877863030
Signed
2025-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Fr Oscar Morales Cruz
Formed
1970
Legal Domicile
Pr
Voting Board Members
16
Independent Board Members
16
Employees
170

Preparer

Firm
Galindez LLC
Address
PO BOX 364152, SAN JUAN, PR 00936-4152
Preparer
Yelitza Lopez Rivera
Phone
7877254545
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“Ucb offers master and bachelor degrees and postsecondary programs to enrolled students (aprox 906). Master and bachelors degree includes sciences, business administration and education. Postsecondary programs include computer sciences, business administration and educational technology.”

Form 990, Part IX, Line 11G

“Professional services 971,826 780,887 0”

Financial Statement Notes

Schedule D, Page 4, Part XIII

“The art of work is in harmony with the institution's mission to encourage the integral development of the human being, spiritual, comunitarian and professional. The paintings are sacred and religious art exhibited around the university.”

Raw XML AppendixShowing 400 of 692 raw XML fields

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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IRS990/Desc0UNIVERSIDAD CENTRAL DE BAYAMN, INC. ("UCB")OFFERS MASTER AND BACHELOR DEGREES AND POSTSECONDARY PROGRAMS TO ENROLLED STUDENTS. THE ANNUAL ENROLLMENT FOR THE YEAR ENDED JUNE 30, 2024 AVERAGED 906 UNDERGRADUATE AND GRADUATE STUDENTS, PER SEMESTER. MASTER AND BACHELORS DEGREE INCLUDES SCIENCE, BUSINESS ADMINISTRATION AND EDUCATION. POSTSECONDARY PROGRAMS INCLUDE COMPUTER SCIENCES, BUSINESS ADMINISTRATION AND EDUCATIONAL TECHNOLOGY. THE INSTITUTION ENCOURAGE THE INTEGRAL DEVELOPMENT OF THE HUMAN BEING,SPIRITUAL COMUNITARY AND PROFESSIONAL.
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