Civic Intelligence

Liga Atletica Interuniversitaria

EIN 66-0453769 • 501(c)3 • San German, PR

Profile

Promotes and regulates sports among members ofthe organization (universities).

PO Box 1388San German, PR 00683
Siviq Scores

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

Liabilities / Assets

81st percentile

0.44x

Higher debt load relative to assets than 81% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

70th percentile

0.25x

Higher debt load relative to revenue than 70% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

29th percentile

-4.8%

Higher net margin than 29% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

40th percentile

$0

Higher top officer pay than 40% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Asset Growth

68th percentile

11%

Faster asset growth than 68% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

30th percentile

-4.3%

Faster revenue growth than 30% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets81st percentile

Assets

Up

$784,931

Up $78,985 (+11%) from 2024

Liabilities

Up

$342,817

Up $144,706 (+73%) from 2024

Net Assets

Down

$442,114

Down $65,721 (-13%) from 2024

Operations
Liabilities / Revenue70th percentileNet Margin29th percentile

Revenue

Down

$1,382,924

Down $61,397 (-4.3%) from 2024

Expenses

Up

$1,448,645

Up $149,813 (+12%) from 2024

Net Income

Down

-$65,721

Down $211,210 (-145%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth68th percentile

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

$800K$600K$400K$200K$0Assets 2013: $250,979Liabilities 2013: $95,669Net Assets 2013: $155,3102013Assets 2014: $292,283Liabilities 2014: $110,835Net Assets 2014: $181,4482014Assets 2015: $225,462Liabilities 2015: $66,031Net Assets 2015: $159,4312015Assets 2016: $242,899Liabilities 2016: $83,880Net Assets 2016: $159,0192016Assets 2017: $415,221Liabilities 2017: $186,155Net Assets 2017: $229,0662017Assets 2018: $249,424Liabilities 2018: $76,868Net Assets 2018: $172,5562018Assets 2019: $177,565Liabilities 2019: $176,734Net Assets 2019: $8312019Assets 2020: $159,981Liabilities 2020: $142,449Net Assets 2020: $17,5322020Assets 2021: $51,083Liabilities 2021: $16,565Net Assets 2021: $34,5182021Assets 2022: $301,219Liabilities 2022: $132,142Net Assets 2022: $169,0772022Assets 2023: $594,240Liabilities 2023: $231,739Net Assets 2023: $362,5012023Assets 2024: $705,946Liabilities 2024: $198,111Net Assets 2024: $507,8352024Assets 2025: $784,931Liabilities 2025: $342,817Net Assets 2025: $442,1142025

Highlighted filing

2025

Assets$784,931
Liabilities$342,817
Net Assets$442,114
Open 2025 Filing

Operations Trend

Revenue Growth30th percentile

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

$1.5M$1.0M$500K$0-$500KRevenue 2013: $885,447Expenses 2013: $923,689Net Income 2013: -$38,2422013Revenue 2014: $1,011,552Expenses 2014: $985,414Net Income 2014: $26,1382014Revenue 2015: $976,744Expenses 2015: $998,761Net Income 2015: -$22,0172015Revenue 2016: $1,007,499Expenses 2016: $1,007,911Net Income 2016: -$4122016Revenue 2017: $1,052,093Expenses 2017: $982,046Net Income 2017: $70,0472017Revenue 2018: $632,284Expenses 2018: $688,795Net Income 2018: -$56,5112018Revenue 2019: $712,589Expenses 2019: $884,314Net Income 2019: -$171,7252019Revenue 2020: $504,321Expenses 2020: $487,620Net Income 2020: $16,7012020Revenue 2021: $147,987Expenses 2021: $131,001Net Income 2021: $16,9862021Revenue 2022: $860,941Expenses 2022: $726,382Net Income 2022: $134,5592022Revenue 2023: $1,156,350Expenses 2023: $962,926Net Income 2023: $193,4242023Revenue 2024: $1,444,321Expenses 2024: $1,298,832Net Income 2024: $145,4892024Revenue 2025: $1,382,924Expenses 2025: $1,448,645Net Income 2025: -$65,7212025

Highlighted filing

2025

Revenue$1,382,924
Expenses$1,448,645
Net Income-$65,721
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$784,931
Liabilities
$342,817
Net assets
$442,114
Revenue
$1,382,924
Expenses
$1,448,645
Net income
-$65,721
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.78$0.34$0.44$1.38$1.45$0.07
2024Detailed filing. Detailed filing data is available for this year.$0.71$0.20$0.51$1.44$1.30$0.15
2023Detailed filing. Detailed filing data is available for this year.$0.59$0.23$0.36$1.16$0.96$0.19
2022Detailed filing. Detailed filing data is available for this year.$0.30$0.13$0.17$0.86$0.73$0.13
2021Detailed filing. Detailed filing data is available for this year.$0.05$0.02$0.03$0.15$0.13$0.02
2020Summary only. Only limited summary data is available for this year.$0.16$0.14$0.02$0.50$0.49$0.02
2019Summary only. Only limited summary data is available for this year.$0.18$0.18$0.00$0.71$0.88$0.17
2018Summary only. Only limited summary data is available for this year.$0.25$0.08$0.17$0.63$0.69$0.06
2017Summary only. Only limited summary data is available for this year.$0.42$0.19$0.23$1.05$0.98$0.07
2016Summary only. Only limited summary data is available for this year.$0.24$0.08$0.16$1.01$1.01$0.00
2015Summary only. Only limited summary data is available for this year.$0.23$0.07$0.16$0.98$1.00$0.02
2014Summary only. Only limited summary data is available for this year.$0.29$0.11$0.18$1.01$0.99$0.03
2013Summary only. Only limited summary data is available for this year.$0.25$0.10$0.16$0.89$0.92$0.04
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Oct 17, 2025
Return Version
2024v5.0
Gross Receipts
$1,382,924
Mission and Program Overview

Mission

Promotes and regulates sports among members ofthe organization (universities).

Promotes and regulates sports among members (universities) of the organization.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$82,900$374,563▲ $291,663
Cash and Non-Interest-Bearing Accounts$480,828$267,007▼ $213,821
Savings and Temporary Cash Investments$128,584$130,201▲ $1,617
Prepaid Expenses and Deferred Charges$13,334$12,860▼ $474
Other Notes and Loans Receivable, Net$0--
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0--
Receivables From Officers Etc$0$0→ $0
Inventories for Sale or Use$0--
Total Assets$705,946$784,931▲ $78,985
Other Assets Total$300$300→ $0
Liabilities
Accounts Payable and Accrued Expenses$198,111$342,817▲ $144,706
Mortgage Notes Payable Secured by Investment Property$0--
Unsecured Notes Loans Payable$0--
Total Liabilities$198,111$342,817▲ $144,706
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$507,835$442,114▼ $65,721
Net Assets With Donor Restrictions$0$0→ $0
Total Net Assets Fund Balance$507,835$442,114▼ $65,721
Total Liabilities and Net Assets / Fund Balance$705,946$784,931▲ $78,985
Compensation and Service Providers
Top Officer Pay40th percentile

Board Members and Trustees

NameTitle
Dr Agustin RullanPresident
Lcdo Jose FronteraPresident
Dra Zoraida OrtizVice President
Dr Carlos GalianoDirector
Dr Jose MezaDirector
Dr Luis TapiaDirector
Dr Miguel Velez RubioDirector
Dr Rafael Ramirez RiveraDirector
Dra Ana E Cucurella De AdornoDirector
Dra Angelica VarelaDirector
Dra Carmen L QuirogaDirector
Dra Sonia RiveraDirector
Fray Oscar MoralesDirector
Lcdo Gilberto MarxuachDirector
Prof Ernesto VazquezDirector
Dra Ana E Cucurella De AdornoDirectora
Dr Ricardo InfanteRector
Revenue and Support

Revenue Composition

Contributions and Grants
$662,397
Program Service Revenue
$720,527
Investment Income
$0
Other Revenue
$0
All Other Contributions
$9,997
Change in Net Assets
$-65,721
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,339,195
Salaries, Compensation, and Employee Benefits$109,450
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$910,223$22,762$0$932,985
Advertising$158,718$0$0$158,718
Fees for Services Management$94,434$62,400$0$156,834
Other Salaries and Wages$39,724$59,492$0$99,216
Insurance$36,857$2,053$0$38,910
Travel$21,409$0$0$21,409
Payroll Taxes$3,848$6,386$0$10,234
Other Expenses$0$9,798$0$9,798
Office Expenses$0$3,543$0$3,543
Total Functional Expenses$1,265,213$183,432$0$1,448,645
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons$0--
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
No
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, Part VI, Section B, Line 11B

“There is no process to review the form 990.”

Form 990, Part VI, Section C, Line 19

“UPON REQUEST.”

Filing and Contact Details

Filer

Filer Name
Liga Atletica Interuniversitaria
EIN
66-0453769
Phone
7878925500
Address
PO BOX 1388, SAN GERMAN, PR 00683

Signing Officer

Name
Jorge Sosa
Title
Comisioner
Phone
7878925500
Signed
2025-10-17

Organization Details

Principal Officer
Jorge Sosa
Formed
1971
Legal Domicile
Pr
Voting Board Members
17
Independent Board Members
0
Employees
4
Volunteers
10
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

“Events 96,585 arbitraje 390.859 montaje deportes 70,999 medical plan 8,839 fisu due 537 premiaciones 26,034 tv transmission 245,753 security 56,880 misc expenses 13,386”

Raw XML AppendixShowing 400 of 566 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/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTORA
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt16RECTOR
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