Civic Intelligence

Programa Del Adolescente De Naranjito Inc.

990 • Fiscal year 2024 • EIN 66-0459355

Jul 01, 2023 to Jun 30, 2024 • Filed on May 08, 2025

PO Box 891Naranjito, PR 00719

(787) 869-4283

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

86th percentile

0.28x

Higher debt load relative to assets than 86% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

83rd percentile

0.11x

Higher debt load relative to revenue than 83% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

30th percentile

-7.3%

Higher net margin than 30% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

79th percentile

$0

Higher top officer pay than 79% of similar nonprofits.

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

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

28th percentile

-14%

Faster asset growth than 28% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

16th percentile

-36%

Faster revenue growth than 16% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Down

$189,107

Down $31,304 (-14%) from 2023

Net Assets

Down

$135,714

Down $34,206 (-20%) from 2023

Liabilities

Up

$53,393

Up $2,902 (+5.7%) from 2023

Revenue

Down

$467,989

Down $259,412 (-36%) from 2023

Expenses

Down

$502,195

Down $205,117 (-29%) from 2023

Net Income

Down

-$34,206

Down $54,295 (-270%) from 2023

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2011: $69,219Liabilities 2011: $31,398Net Assets 2011: $37,8212011Assets 2012: $106,827Liabilities 2012: $55,103Net Assets 2012: $51,7242012Assets 2013: $144,191Liabilities 2013: $70,039Net Assets 2013: $74,1522013Assets 2014: $170,853Liabilities 2014: $85,525Net Assets 2014: $85,3282014Assets 2015: $115,779Liabilities 2015: $26,087Net Assets 2015: $89,6922015Assets 2016: $98,610Liabilities 2016: $20,434Net Assets 2016: $78,1762016Assets 2017: $133,369Liabilities 2017: $54,935Net Assets 2017: $78,4342017Assets 2018: $139,140Liabilities 2018: $63,795Net Assets 2018: $75,3452018Assets 2019: $178,646Liabilities 2019: $15,707Net Assets 2019: $162,9392019Assets 2020: $176,896Liabilities 2020: $51,201Net Assets 2020: $125,6952020Assets 2021: $193,880Liabilities 2021: $28,449Net Assets 2021: $165,4312021Assets 2022: $198,231Liabilities 2022: $48,400Net Assets 2022: $149,8312022Assets 2023: $220,411Liabilities 2023: $50,491Net Assets 2023: $169,9202023Assets 2024: $189,107Liabilities 2024: $53,393Net Assets 2024: $135,7142024Assets 2025: $272,826Liabilities 2025: $57,258Net Assets 2025: $215,5682025

Highlighted filing

2024

Assets$189,107
Liabilities$53,393
Net Assets$135,714

Operations Trend

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

$800K$600K$400K$200K$0-$200KRevenue 2011: $664,332Expenses 2011: $631,733Net Income 2011: $32,5992011Revenue 2012: $701,514Expenses 2012: $687,609Net Income 2012: $13,9052012Revenue 2013: $712,187Expenses 2013: $687,143Net Income 2013: $25,0442013Revenue 2014: $525,842Expenses 2014: $514,666Net Income 2014: $11,1762014Revenue 2015: $332,783Expenses 2015: $328,419Net Income 2015: $4,3642015Revenue 2016: $325,697Expenses 2016: $337,213Net Income 2016: -$11,5162016Revenue 2017: $363,643Expenses 2017: $363,385Net Income 2017: $2582017Revenue 2018: $392,597Expenses 2018: $395,686Net Income 2018: -$3,0892018Revenue 2019: $691,405Expenses 2019: $603,811Net Income 2019: $87,5942019Revenue 2020: $450,433Expenses 2020: $487,677Net Income 2020: -$37,2442020Revenue 2021: $498,598Expenses 2021: $458,862Net Income 2021: $39,7362021Revenue 2022: $499,460Expenses 2022: $515,060Net Income 2022: -$15,6002022Revenue 2023: $727,401Expenses 2023: $707,312Net Income 2023: $20,0892023Revenue 2024: $467,989Expenses 2024: $502,195Net Income 2024: -$34,2062024Revenue 2025: $655,887Expenses 2025: $576,033Net Income 2025: $79,8542025

Highlighted filing

2024

Revenue$467,989
Expenses$502,195
Net Income-$34,206
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 8, 2025
Return Version
2023v6.0
Gross Receipts
$467,989
Mission and Program Overview

Mission

As an exempt organization, our primary goal is to direct our young school-children to make good choices in there lives, avoinding alchol drugs and other, we give them suport.

Programa del adolescente de naranjito is a non profit organization founded under the laws of the commonweathl of puerto rico

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$96,035$109,334▲ $13,299
Cash and Non-Interest-Bearing Accounts$48,727$56,430▲ $7,703
Accounts Receivable$65,805$14,679▼ $51,126
Prepaid Expenses and Deferred Charges$9,844$8,664▼ $1,180
Total Assets$220,411$189,107▼ $31,304
Liabilities
Accounts Payable and Accrued Expenses$1,419$28,068▲ $26,649
Other Liabilities$16,306$16,418▲ $112
Unsecured Notes Loans Payable$32,766$8,907▼ $23,859
Total Liabilities$50,491$53,393▲ $2,902
Net Assets / Fund Balance
Net Assets With Donor Restrictions$149,831$169,920▲ $20,089
Net Assets Without Donor Restrictions$20,089$-34,206▼ $54,295
Total Net Assets Fund Balance$169,920$135,714▼ $34,206
Total Liabilities and Net Assets / Fund Balance$220,411$189,107▼ $31,304

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$26,018$4,872-
Equipment$83,316$114,387-
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$460,425
Program Service Revenue
$75
Investment Income
$0
Other Revenue
$7,489
Change in Net Assets
$-34,206
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$368,260
Salaries, Compensation, and Employee Benefits$133,935
Total Fundraising Expense$1,477
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Management$253,505$3,707-$257,212
Other Salaries and Wages$94,876$25,610-$120,486
All Other Expenses$9,943$16,986$1,477$28,406
Depreciation Depletion$22,769--$22,769
Other Expenses$17,999$831-$18,830
Office Expenses$13,313$4,663-$17,976
Payroll Taxes$7,380$6,069-$13,449
Fees for Services Accounting$5,300$6,400-$11,700
Insurance-$7,411-$7,411
Conferences and Meetings$2,524$535-$3,059
Interest-$897-$897
Total Functional Expenses$427,609$73,109$1,477$502,195
Fundraising, Events, and Gaming
Fundraising activities
Yes
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
Other Obligation$16,418
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
Yes
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Part VI Line 3

N/A

Part VI Line 11B

At a board meeting, a copy is given to each member and

Part VI Line 11B

They proceed to discuss from 990 with the accountant

Part VI Line 15A or B

The board of officers interview a job candidates and

Part VI Line 15A or B

INCLUDES KEY QUESTIONS.

Part VI Line 19

N/A

Filing and Contact Details

Filer

Filer Name
Programa del Adolescente de Naranjito Inc
EIN
66-0459355
In Care Of
% Netzayra Villegas Rivera
Phone
7878694283
Address
PO Box 891, Naranjito, PR 00719

Signing Officer

Name
Netzayra Villegas Rivera
Title
Accountant
Phone
7875270023
Signed
2025-05-08

Organization Details

Principal Officer
Aurea Berrios Saez
Formed
1989
Legal Domicile
Pr
Voting Board Members
9
Independent Board Members
9
Employees
0
Volunteers
12
Supplemental Narrative

Additional Explanations

Part 1 Line 1

Puerto rico. Its main purpose is to provide psychological and

Part 1 Line 1

Educational support to children, teenagers, their parents

Part 1 Line 1

And close relatives. Pani is not considered an educational

Part 1 Line 1

Institution or a school. Most of the pani members are

Part 1 Line 1

Retired teachers, so they are dedicated to providing educational

Part 1 Line 1

Support and tutoring to low.income students with low

Part 1 Line 1

Learning aptitudes. Its goal is to educate young people

Part 1 Line 1

About abstaining from the use of alcoholic beverages,

Part 1 Line 1

The consumption of drugs and controlled medications, and the

Part 1 Line 1

Negative consequences that they are exposed to the society

Part 1 Line 1

Their family and how it harms their health

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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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IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus4YearsAmt016800
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0470829
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0436474
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02537352
IRS990ScheduleA/TotalSupportAmt02537352
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IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
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IRS990ScheduleD/EquipmentGrp/BookValueAmt083316
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0114387
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IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt026018
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt04872
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt030890
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt016418
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Other Obligation
IRS990ScheduleD/Section170hRqrStsfdInd0false
IRS990ScheduleD/SolicitedAssetsSaleInd0false
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0109334
IRS990ScheduleD/TotalLiabilityAmt016418
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IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1AT A BOARD MEETING, A COPY IS GIVEN TO EACH MEMBER AND
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THEY PROCEED TO DISCUSS FROM 990 WITH THE ACCOUNTANT
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD OF OFFICERS INTERVIEW A JOB CANDIDATES AND
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4INCLUDES KEY QUESTIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6PUERTO RICO. ITS MAIN PURPOSE IS TO PROVIDE PSYCHOLOGICAL AND
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7EDUCATIONAL SUPPORT TO CHILDREN, TEENAGERS, THEIR PARENTS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8AND CLOSE RELATIVES. PANI IS NOT CONSIDERED AN EDUCATIONAL
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9INSTITUTION OR A SCHOOL. MOST OF THE PANI MEMBERS ARE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10RETIRED TEACHERS, SO THEY ARE DEDICATED TO PROVIDING EDUCATIONAL
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11SUPPORT AND TUTORING TO LOW.INCOME STUDENTS WITH LOW
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12LEARNING APTITUDES. ITS GOAL IS TO EDUCATE YOUNG PEOPLE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13ABOUT ABSTAINING FROM THE USE OF ALCOHOLIC BEVERAGES,
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14THE CONSUMPTION OF DRUGS AND CONTROLLED MEDICATIONS, AND THE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt15NEGATIVE CONSEQUENCES THAT THEY ARE EXPOSED TO THE SOCIETY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt16THEIR FAMILY AND HOW IT HARMS THEIR HEALTH
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Part VI Line 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Part VI Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Part VI Line 11b
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Part VI Line 15a or b
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IRS990/SignificantChangeInd0false
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IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0220411
IRS990/TotalAssetsEOYAmt0189107
IRS990/TotalAssetsGrp/BOYAmt0220411
IRS990/TotalAssetsGrp/EOYAmt0189107
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IRS990/TotalContributionsAmt0460425
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt073109
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0427609
IRS990/TotalFunctionalExpensesGrp/TotalAmt0502195
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IRS990/TotalLiabilitiesBOYAmt050491
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IRS990/TotalLiabilitiesGrp/EOYAmt053393
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IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt075
IRS990/TotalProgramServiceExpensesAmt0298884
IRS990/TotalProgramServiceRevenueAmt075
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt07564
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0467989
IRS990/TotalVolunteersCnt012
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0220411
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0189107
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt032766
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt08907
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO Box 60
IRS990/USAddress/CityNm0Naranjito
IRS990/USAddress/StateAbbreviationCd0PR
IRS990/USAddress/ZIPCd000719
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0NETZAYRA VILLEGAS RIVERA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Accountant
ReturnHeader/BusinessOfficerGrp/PhoneNum07875270023
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-08
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Programa del Adolescente de Naranjito Inc
ReturnHeader/Filer/BusinessNameControlTxt0PROG
ReturnHeader/Filer/EIN0660459355
ReturnHeader/Filer/InCareOfNm0% Netzayra Villegas Rivera
ReturnHeader/Filer/PhoneNum07878694283
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 891
ReturnHeader/Filer/USAddress/CityNm0Naranjito
ReturnHeader/Filer/USAddress/StateAbbreviationCd0PR
ReturnHeader/Filer/USAddress/ZIPCd000719
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/ReturnTs02025-05-08T07:53:15-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-07-01
ReturnHeader/TaxPeriodEndDt02024-06-30
ReturnHeader/TaxYr02023

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.$2.73$0.57$2.16$6.56$5.76$0.80
2024Detailed filing. Detailed filing data is available for this year.$1.89$0.53$1.36$4.68$5.02$0.34
2023Detailed filing. Detailed filing data is available for this year.$2.20$0.50$1.70$7.27$7.07$0.20
2022Detailed filing. Detailed filing data is available for this year.$1.98$0.48$1.50$4.99$5.15$0.16
2021Detailed filing. Detailed filing data is available for this year.$1.94$0.28$1.65$4.99$4.59$0.40
2020Summary only. Only limited summary data is available for this year.$1.77$0.51$1.26$4.50$4.88$0.37
2019Summary only. Only limited summary data is available for this year.$1.79$0.16$1.63$6.91$6.04$0.88
2018Detailed filing. Detailed filing data is available for this year.$1.39$0.64$0.75$3.93$3.96$0.03
2017Summary only. Only limited summary data is available for this year.$1.33$0.55$0.78$3.64$3.63$0.00
2016Summary only. Only limited summary data is available for this year.$0.99$0.20$0.78$3.26$3.37$0.12
2015Summary only. Only limited summary data is available for this year.$1.16$0.26$0.90$3.33$3.28$0.04
2014Summary only. Only limited summary data is available for this year.$1.71$0.86$0.85$5.26$5.15$0.11
2013Summary only. Only limited summary data is available for this year.$1.44$0.70$0.74$7.12$6.87$0.25
2012Summary only. Only limited summary data is available for this year.$1.07$0.55$0.52$7.02$6.88$0.14
2011Summary only. Only limited summary data is available for this year.$0.69$0.31$0.38$6.64$6.32$0.33