Civic Intelligence

Escuela Federico Froebel Inc.

EIN 66-0437360 • 501(c)3 • Aguadilla, PR

RevokedPub. 78 Eligible

Profile

Escuela federico froebel inc is a non profit educational organization licensed by the state department of puerto rico and accredited by the commission on elementary schools of the middle state association. Students range from pre-kindergaten to twelfth grade. Based on the candidate's scores, the student may be required to participate in mandatory summer school or participate in special programs. The test will provide information about levels of preparation in english, mathematics, and reading. During the school year 2022 had an enrollment of approximately 673 students. Our mission is to provide children with a bilingual education conducive to a high school diploma and eventually to become productive citizens in our society.

Revocation date: May 15, 2010

PO Box 250641Aguadilla, PR 00604-0641

www.froebelbilingualschool.com

Siviq Scores

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

Liabilities / Assets

65th percentile

0.18x

Higher debt load relative to assets than 65% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

67th percentile

0.21x

Higher debt load relative to revenue than 67% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

40th percentile

0.3%

Higher net margin than 40% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

56th percentile

$74,913

Higher top officer pay than 56% of similar nonprofits.

Top officer pay equals 2.8% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

42nd percentile

0.7%

Faster asset growth than 42% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

17th percentile

-18%

Faster revenue growth than 17% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets65th percentile

Assets

Up

$3,173,932

Up $22,158 (+0.7%) from 2023

Liabilities

Up

$557,089

Up $13,401 (+2.5%) from 2023

Net Assets

Up

$2,616,843

Up $8,757 (+0.3%) from 2023

Operations
Liabilities / Revenue67th percentileNet Margin40th percentile

Revenue

Down

$2,673,725

Down $580,379 (-18%) from 2023

Expenses

Up

$2,664,968

Up $220,172 (+9.0%) from 2023

Net Income

Down

$8,757

Down $800,551 (-99%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth42nd percentile

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2014: $1,444,210Liabilities 2014: $19,857Net Assets 2014: $1,424,3532014Assets 2015: $1,509,707Liabilities 2015: $31,390Net Assets 2015: $1,478,3172015Assets 2016: $1,716,267Liabilities 2016: $178,534Net Assets 2016: $1,537,7332016Assets 2017: $1,580,271Liabilities 2017: $69,239Net Assets 2017: $1,511,0322017Assets 2018: $1,605,746Liabilities 2018: $51,291Net Assets 2018: $1,554,4552018Assets 2019: $1,496,116Liabilities 2019: $32,027Net Assets 2019: $1,464,0892019Assets 2020: $1,746,395Liabilities 2020: $265,771Net Assets 2020: $1,480,6242020Assets 2021: $1,973,925Liabilities 2021: $249,438Net Assets 2021: $1,724,4872021Assets 2022: $1,890,425Liabilities 2022: $91,647Net Assets 2022: $1,798,7782022Assets 2023: $3,151,774Liabilities 2023: $543,688Net Assets 2023: $2,608,0862023Assets 2024: $3,173,932Liabilities 2024: $557,089Net Assets 2024: $2,616,8432024

Highlighted filing

2024

Assets$3,173,932
Liabilities$557,089
Net Assets$2,616,843
Open 2024 Filing

Operations Trend

Revenue Growth17th percentile

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MRevenue 2014: $1,302,188Expenses 2014: $1,262,056Net Income 2014: $40,1322014Revenue 2015: $1,337,390Expenses 2015: $1,283,426Net Income 2015: $53,9642015Revenue 2016: $1,346,662Expenses 2016: $1,287,246Net Income 2016: $59,4162016Revenue 2017: $1,324,631Expenses 2017: $1,351,332Net Income 2017: -$26,7012017Revenue 2018: $1,387,411Expenses 2018: $1,343,988Net Income 2018: $43,4232018Revenue 2019: $1,280,755Expenses 2019: $1,371,121Net Income 2019: -$90,3662019Revenue 2020: $1,319,352Expenses 2020: $1,302,817Net Income 2020: $16,5352020Revenue 2021: $2,040,482Expenses 2021: $1,796,619Net Income 2021: $243,8632021Revenue 2022: $2,324,255Expenses 2022: $2,249,964Net Income 2022: $74,2912022Revenue 2023: $3,254,104Expenses 2023: $2,444,796Net Income 2023: $809,3082023Revenue 2024: $2,673,725Expenses 2024: $2,664,968Net Income 2024: $8,7572024

Highlighted filing

2024

Revenue$2,673,725
Expenses$2,664,968
Net Income$8,757
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$3,173,932
Liabilities
$557,089
Net assets
$2,616,843
Revenue
$2,673,725
Expenses
$2,664,968
Net income
$8,757
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.17$0.56$2.62$2.67$2.66$0.01
2023Detailed filing. Detailed filing data is available for this year.$3.15$0.54$2.61$3.25$2.44$0.81
2022Detailed filing. Detailed filing data is available for this year.$1.89$0.09$1.80$2.32$2.25$0.07
2021Detailed filing. Detailed filing data is available for this year.$1.97$0.25$1.72$2.04$1.80$0.24
2020Detailed filing. Detailed filing data is available for this year.$1.75$0.27$1.48$1.32$1.30$0.02
2019Summary only. Only limited summary data is available for this year.$1.50$0.03$1.46$1.28$1.37$0.09
2018Summary only. Only limited summary data is available for this year.$1.61$0.05$1.55$1.39$1.34$0.04
2017Summary only. Only limited summary data is available for this year.$1.58$0.07$1.51$1.32$1.35$0.03
2016Summary only. Only limited summary data is available for this year.$1.72$0.18$1.54$1.35$1.29$0.06
2015Summary only. Only limited summary data is available for this year.$1.51$0.03$1.48$1.34$1.28$0.05
2014Summary only. Only limited summary data is available for this year.$1.44$0.02$1.42$1.30$1.26$0.04
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Apr 28, 2025
Return Version
2024v5.0
Gross Receipts
$2,673,725
Mission and Program Overview

Mission

Escuela federico froebel inc is a non profit educational organization licensed by the state department of puerto rico and accredited by the commission on elementary schools of the middle state association. Students range from pre-kindergaten to twelfth grade. Based on the candidate's scores, the student may be required to participate in mandatory summer school or participate in special programs. The test will provide information about levels of preparation in english, mathematics, and reading. During the school year 2022 had an enrollment of approximately 673 students. Our mission is to provide children with a bilingual education conducive to a high school diploma and eventually to become productive citizens in our society.

To provide children with a bilingual education conducive to a high school diploma and eventually to become productive citizens in our society

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,235,382$1,220,686▼ $14,696
Investments Other Securities$385,766$985,766▲ $600,000
Cash and Non-Interest-Bearing Accounts$689,565$238,681▼ $450,884
Savings and Temporary Cash Investments$302,917$199,155▼ $103,762
Inventories for Sale or Use$44,765$55,032▲ $10,267
Prepaid Expenses and Deferred Charges$23,520$27,048▲ $3,528
Accounts Receivable$1,112$12,953▲ $11,841
Total Assets$3,151,774$3,173,932▲ $22,158
Other Assets Total$468,747$434,611▼ $34,136
Liabilities
Other Liabilities$500,788$452,815▼ $47,973
Escrow Account Liability$35,675$97,056▲ $61,381
Accounts Payable and Accrued Expenses$7,225$7,218▼ $7
Grants Payable-$0-
Deferred Revenue-$0-
Tax Exempt Bond Liabilities-$0-
Total Liabilities$543,688$557,089▲ $13,401
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,608,086$2,616,843▲ $8,757
Net Assets With Donor Restrictions$0$0→ $0
Total Net Assets Fund Balance$2,608,086$2,616,843▲ $8,757
Total Liabilities and Net Assets / Fund Balance$3,151,774$3,173,932▲ $22,158

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$312,410$1,009,622$1,322,032
Leasehold Improvements$337,715$582,159$919,874
Land$267,478-$267,478
Other Land Buildings$164,800$0$164,800
Buildings$138,283$14,818$153,101
Other Assets Org$428,855--
Other Securities$70,000--
Closely Held Equity Interests$0--
Financial Derivatives$0--
Compensation and Service Providers
Top Officer Pay56th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Luis Rodriguez RodriguezPrincipalFT$74,913$74,913
Silvia RodriguezPrincipalFT$61,723$61,723
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$2,672,243
Investment Income
$1,482
Other Revenue
$0
Change in Net Assets
$8,757

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,673,725
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$0
Total Revenue per Audited Statements
$2,673,725
Total Revenue per Form 990
$2,673,725
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,629,532
Other Expenses$1,035,436
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,354,211$0$0$1,354,211
Fees for Services Other$244,211$0$0$244,211
Payroll Taxes$138,685$0$0$138,685
Current Officers, Directors, Trustees, and Key Employees$136,636$0$0$136,636
Occupancy$0$113,911$0$113,911
Office Expenses$18,610$79,813$0$98,423
Insurance$16,241$71,984$0$88,225
Depreciation Depletion$0$80,039$0$80,039
All Other Expenses$0$73,143$0$73,143
Other Expenses$0$43,912$0$43,912
Travel$0$13,828$0$13,828
Advertising$11,200$0$0$11,200
Fees for Services Accounting$9,200$0$0$9,200
Fees for Services Legal$2,411$0$0$2,411
Interest$0$1,614$0$1,614
Total Functional Expenses$2,129,981$534,987$0$2,664,968

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,664,968
Total Expenses per Audited Statements$2,664,968
Total Expenses per Form 990$2,664,968
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Other Expense Adjustments$0
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
Vehicle Under Capital Lease$428,855
Vehicle under Capital Lease$23,960
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
Yes
Other officer compensation reviewed
Yes
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, Part VI, Section A, Line 2

“Family relationship between the principal and director of the school”

Form 990, Part VI, Section B, Line 11B

“During an ordinary meeting of the Board Members, in which there was a a complete attendance a copy of the Draft of form 990 and its accompanying schedules was circulated and discussed for its approval.”

Form 990, Part VI, Section B, Line 12C

“The Institutions written conflict of interest policy is discussed with all employees at the beginning of the select year. By doing this all employees are empowered with the necessary information to foresee the proper enforcement of its policy.”

Form 990, Part VI, Section B, Line 15

“The determination of the salaries paid to the employees of the school are based on a comparison of the position in the Puerto Rico market. Furthermore, all compensation is limited by the precarious economic situation of Puerto Rico.”

Form 990, Part VI, Section C, Line 19

“The Institution's governing documents are available at the office of the School. The conflict of interest policy and financial statements are submitted to the state department and are available to the general public.”

Filing and Contact Details

Filer

Filer Name
Escuela Federico Froebel Inc
EIN
66-0437360
Phone
7878902544
Address
PO BOX 250641, AGUADILLA, PR 00604-0641
Doing Business As
Escuela Federico Froebel Inc

Signing Officer

Name
Luis Rodriguez Rodriguez
Title
President
Phone
7878902544
Signed
2025-04-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Luis Rodriguez Rodriguez
Formed
1993
Legal Domicile
Pr
Voting Board Members
5
Independent Board Members
0
Employees
94
Volunteers
2

Preparer

Firm
Velazquez & Co PSC
Address
3623 Ave Militar, Isabela, PR 00662
Preparer
Michelle Gomez
Phone
7878302458
Supplemental Narrative

Financial Statement Notes

Schedule D, Part IV, Line 2B

“Custodial Funds represent funds collected and spent for graduations and other student activities.”

Raw XML AppendixShowing 400 of 524 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/MissionDesc0ESCUELA FEDERICO FROEBEL INC IS A NON PROFIT EDUCATIONAL ORGANIZATION LICENSED BY THE STATE DEPARTMENT OF PUERTO RICO AND ACCREDITED BY THE COMMISSION ON ELEMENTARY SCHOOLS OF THE MIDDLE STATE ASSOCIATION. STUDENTS RANGE FROM PRE-KINDERGATEN TO TWELFTH GRADE. THE STUDENT MAY BE REQUIRED TO PARTICIPATE IN MANDATORY SUMMER SCHOOL OR PARTICIPATE IN SPECIAL PROGRAMS, BASED ON THE CANDIDATE'S SCORES. THE TEST WILL PROVIDE INFORMATION ABOUT LEVELS OF PREPARATION IN ENGLISH, MATHEMATICS, AND READING. DURING YEAR 2023-24 THE SCHOOL HAD AN ENROLLMENT OF APPROXIMATELY 784 STUDENTS. OUR MISSION IS TO PROVIDE CHILDREN WITH A BILINGUAL EDUCATION CONDUCIVE TO A HIGH SCHOOL DIPLOMA AND EVENTUALLY TO BECOME PRODUCTIVE CITIZENS IN OUR SOCIETY.
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