Civic Intelligence

Capitulo De Puerto Rico American

EIN 66-0465080 • 501(c)6 • San Juan, PR

Profile

To encourage and participate in the continuing education of physician surgeons,and other scientist in the field related to the circulatory system by means of annual scientist sessions publications and such other instructional program as may from time to time be deemed appropiate. To encourage the development and cooperate with function of centers for study, treatment and research of the circulatory system; and to promote public welfare by education directed toward the prevention and treatment of diseases of the circulatory system.

Medical Center Plaza 1051 C3se Lc10San Juan, PR 00921

www.accpuertorico.org

Siviq Scores

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

Liabilities / Assets

53rd percentile

0.00x

Higher debt load relative to assets than 53% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

54th percentile

0.00x

Higher debt load relative to revenue than 54% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2025

Net Margin

32nd percentile

-9.9%

Higher net margin than 32% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2025

Top Officer Pay

82nd percentile

$19,261

Higher top officer pay than 82% of similar nonprofits.

Top officer pay equals 6.6% of source-year revenue.

501(c)6 • <$500k nonprofits • Source year 2025

Asset Growth

35th percentile

-11%

Faster asset growth than 35% of similar nonprofits.

501(c)6 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

35th percentile

-11%

Faster revenue growth than 35% of similar nonprofits.

501(c)6 • <$500k nonprofits • Annualized from 2024 to 2025

Assets

Down

$236,841

Down $29,840 (-11%) from 2024

Liabilities

Down

$662

Down $1,048 (-61%) from 2024

Net Assets

Down

$236,179

Down $28,792 (-11%) from 2024

Revenue

Down

$290,410

Down $34,130 (-11%) from 2024

Expenses

Down

$319,202

Down $41,483 (-12%) from 2024

Net Income

Up

-$28,792

Up $7,353 (+20%) from 2024

Trend Graphs

Balance Sheet Trend

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

$400K$200K$0-$200KAssets 2012: $175,624Liabilities 2012: $227,431Net Assets 2012: -$51,8072012Assets 2013: $179,058Liabilities 2013: $38,066Net Assets 2013: $140,9922013Assets 2014: $212,093Liabilities 2014: $83Net Assets 2014: $212,0102014Assets 2015: $277,206Liabilities 2015: $71Net Assets 2015: $277,1352015Assets 2016: $328,582Liabilities 2016: $0Net Assets 2016: $328,5822016Assets 2017: $300,022Liabilities 2017: $744Net Assets 2017: $299,2782017Assets 2018: $318,160Liabilities 2018: $2,062Net Assets 2018: $316,0982018Assets 2019: $348,713Liabilities 2019: $2,091Net Assets 2019: $346,6222019Assets 2020: $356,416Liabilities 2020: $1,639Net Assets 2020: $354,7772020Assets 2021: $331,090Liabilities 2021: $1,6642021Assets 2022: $315,897Liabilities 2022: $2,172Net Assets 2022: $313,7252022Assets 2023: $302,215Liabilities 2023: $1,099Net Assets 2023: $301,1162023Assets 2024: $266,681Liabilities 2024: $1,710Net Assets 2024: $264,9712024Assets 2025: $236,841Liabilities 2025: $662Net Assets 2025: $236,1792025

Highlighted filing

2025

Assets$236,841
Liabilities$662
Net Assets$236,179

Operations Trend

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

$800K$600K$400K$200K$0-$200KRevenue 2012: $425,122Expenses 2012: $439,682Net Income 2012: -$14,5602012Revenue 2013: $633,140Expenses 2013: $440,341Net Income 2013: $192,7992013Revenue 2014: $472,484Expenses 2014: $401,466Net Income 2014: $71,0182014Revenue 2015: $330,610Expenses 2015: $265,485Net Income 2015: $65,1252015Revenue 2016: $288,530Expenses 2016: $237,083Net Income 2016: $51,4472016Revenue 2017: $273,887Expenses 2017: $303,191Net Income 2017: -$29,3042017Revenue 2018: $234,542Expenses 2018: $217,722Net Income 2018: $16,8202018Revenue 2019: $285,900Expenses 2019: $255,376Net Income 2019: $30,5242019Revenue 2020: $223,460Expenses 2020: $215,305Net Income 2020: $8,1552020Revenue 2021: $30,282Expenses 2021: $55,633Net Income 2021: -$25,3512021Revenue 2022: $197,109Expenses 2022: $212,810Net Income 2022: -$15,7012022Revenue 2023: $263,427Expenses 2023: $276,036Net Income 2023: -$12,6092023Revenue 2024: $324,540Expenses 2024: $360,685Net Income 2024: -$36,1452024Revenue 2025: $290,410Expenses 2025: $319,202Net Income 2025: -$28,7922025

Highlighted filing

2025

Revenue$290,410
Expenses$319,202
Net Income-$28,792

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.37$0.01$2.36$2.90$3.19$0.29
2024Detailed filing. Detailed filing data is available for this year.$2.67$0.02$2.65$3.25$3.61$0.36
2023Detailed filing. Detailed filing data is available for this year.$3.02$0.01$3.01$2.63$2.76$0.13
2022Detailed filing. Detailed filing data is available for this year.$3.16$0.02$3.14$1.97$2.13$0.16
2021Summary only. Only limited summary data is available for this year.$3.31$0.02$0.30$0.56$0.25
2020Summary only. Only limited summary data is available for this year.$3.56$0.02$3.55$2.23$2.15$0.08
2019Summary only. Only limited summary data is available for this year.$3.49$0.02$3.47$2.86$2.55$0.31
2018Summary only. Only limited summary data is available for this year.$3.18$0.02$3.16$2.35$2.18$0.17
2017Summary only. Only limited summary data is available for this year.$3.00$0.01$2.99$2.74$3.03$0.29
2016Summary only. Only limited summary data is available for this year.$3.29$0.00$3.29$2.89$2.37$0.51
2015Summary only. Only limited summary data is available for this year.$2.77$0.00$2.77$3.31$2.65$0.65
2014Summary only. Only limited summary data is available for this year.$2.12$0.00$2.12$4.72$4.01$0.71
2013Summary only. Only limited summary data is available for this year.$1.79$0.38$1.41$6.33$4.40$1.93
2012Summary only. Only limited summary data is available for this year.$1.76$2.27$0.52$4.25$4.40$0.15
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Feb 1, 2024 to Jan 31, 2025
Signed
Jun 16, 2025
Return Version
2024v5.0
Gross Receipts
$290,410
Mission and Program Overview

Mission

To encourage and participate in the continuing education of physician, surgeons, and other scientist in the field related to the circulatory system by means of annual scientist sessions publications and such other instructional program as may from time to time be deemed appropiate. To encourage the development and cooperate with function of centers for study, treatment and research of the circulatory system; and to promote public welfare by education directed toward the prevention and treatment of diseases of the circulatory system.

To encourage and participate in the continuing education of physician surgeons,and other scientist in the field related to the circulatory system by means of annual scientist sessions publications and such other instructional program as may from time to time be deemed appropiate. To encourage the development and cooperate with function of centers for study, treatment and research of the circulatory system; and to promote public welfare by education directed toward the prevention and treatment of diseases of the circulatory system.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$264,971$236,179▼ $28,792
Cash and Non-Interest-Bearing Accounts$180,791$131,780▼ $49,011
Prepaid Expenses and Deferred Charges$38,500$60,000▲ $21,500
Land, Buildings, and Equipment, Net$47,390$45,061▼ $2,329
Total Assets$266,681$236,841▼ $29,840
Liabilities
Accounts Payable and Accrued Expenses$1,710$662▼ $1,048
Total Liabilities$1,710$662▼ $1,048
Net Assets / Fund Balance
Total Net Assets Fund Balance$264,971$236,179▼ $28,792
Total Liabilities and Net Assets / Fund Balance$266,681$236,841▼ $29,840

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$32,064$67,936$100,000
Leasehold Improvements$10,013$44,082$54,095
Equipment$2,984$12,592$15,576
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Eurencia Georgina OlmoExecutive DiPT$19,261$19,261

Board Members and Trustees

NameTitle
Valentin Del Rio SantiagoPresident
Juan J Nieves RiveraTreasurer/se
Revenue and Support

Revenue Composition

Contributions and Grants
$263,140
Program Service Revenue
$26,699
Investment Income
$571
Other Revenue
$0
All Other Contributions
$255,180
Change in Net Assets
$-28,792
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$319,202
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$233,797--$233,797
Fees for Services Management-$43,799-$43,799
Fees for Services Accounting-$10,284-$10,284
Office Expenses-$8,812-$8,812
Occupancy-$7,833-$7,833
Depreciation Depletion-$5,585-$5,585
Insurance-$4,539-$4,539
Other Expenses-$749-$749
Total Functional Expenses$233,797$85,405$0$319,202
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
Subject to proxy tax
No
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
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 6

The organization is a nonprofit membership association with 242 total members. Of these, 166 members have voting rights, including the ability to elect members of the board of directors and approve significant governance decisions. The remaining members are non-voting and do not participate in governance decisions. Voting rights are defined in the organization's bylaws.

Form 990, Page 6, Part VI, Line 7A

During the tax year, certain founding members of the organization retained the legal right, as established in the organizations articles of incorporation and bylaws, to appoint members of the board of directors as vacancies arise. Specifically, the three original founding members each have the authority to appoint up to two board members, either at the beginning of the fiscal year or when a vacancy occurs. These rights exist to help preserve the original mission and vision of the organization. The founding members are not currently part of the governing board but exercise appointment authority as defined in the governing documents.

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

No review was or will be conducted.

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

The organization regularly monitors and reinforces compliance with its conflict of interest policy. A concrete example of this monitoring takes place during the organization's annual convention and other educational programs, where the policy is reinforced through an explicit prohibition against members promoting or recommending specific drugs or commercial products. This measure aims to prevent any perception or reality of a conflict of interest with the pharmaceutical industry or other vendors. The policy is clearly communicated to all participants before and during the event, and its enforcement is overseen by the organizing committee. This practice has proven effective in maintaining the integrity of the event and ensuring that the information shared remains free from external influence.

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
Capitulo De Puerto Rico American
EIN
66-0465080
Phone
7877067495
Address
MEDICAL CENTER PLAZA 1051 C3SE LC10, SAN JUAN, PR 00921

Signing Officer

Name
Eurencia Georgina Olmo
Title
Executive Director
Phone
7877067495
Signed
2025-06-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Eurencia Georgina Olmo
Formed
1989
Legal Domicile
Pr
Voting Board Members
11
Independent Board Members
4
Employees
0
Volunteers
23

Preparer

Firm
Finanxial Corp
Address
PO BOX 23063, SAN JUAN, PR 00931-3063
Preparer
Harold Ortiz
Phone
7877588234
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

To encourage and participate in the continuing education of physician surgeons,and other scientist in the field related to the circulatory system by means of annual scientist sessions publications and such other instructional program as may from time to time be deemed appropiate. To encourage the development and cooperate with function of centers for study, treatment and research of the circulatory system; and to promote public welfare by education directed toward the prevention and treatment of diseases of the circulatory system.

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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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TO ENCOURAGE AND PARTICIPATE IN THE CONTINUING EDUCATION OF PHYSICIAN SURGEONS,AND OTHER SCIENTIST IN THE FIELD RELATED TO THE CIRCULATORY SYSTEM BY MEANS OF ANNUAL SCIENTIST SESSIONS PUBLICATIONS AND SUCH OTHER INSTRUCTIONAL PROGRAM AS MAY FROM TIME TO TIME BE DEEMED APPROPIATE. TO ENCOURAGE THE DEVELOPMENT AND COOPERATE WITH FUNCTION OF CENTERS FOR STUDY, TREATMENT AND RESEARCH OF THE CIRCULATORY SYSTEM; AND TO PROMOTE PUBLIC WELFARE BY EDUCATION DIRECTED TOWARD THE PREVENTION AND TREATMENT OF DISEASES OF THE CIRCULATORY SYSTEM.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION IS A NONPROFIT MEMBERSHIP ASSOCIATION WITH 242 TOTAL MEMBERS. OF THESE, 166 MEMBERS HAVE VOTING RIGHTS, INCLUDING THE ABILITY TO ELECT MEMBERS OF THE BOARD OF DIRECTORS AND APPROVE SIGNIFICANT GOVERNANCE DECISIONS. THE REMAINING MEMBERS ARE NON-VOTING AND DO NOT PARTICIPATE IN GOVERNANCE DECISIONS. VOTING RIGHTS ARE DEFINED IN THE ORGANIZATION'S BYLAWS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DURING THE TAX YEAR, CERTAIN FOUNDING MEMBERS OF THE ORGANIZATION RETAINED THE LEGAL RIGHT, AS ESTABLISHED IN THE ORGANIZATIONS ARTICLES OF INCORPORATION AND BYLAWS, TO APPOINT MEMBERS OF THE BOARD OF DIRECTORS AS VACANCIES ARISE. SPECIFICALLY, THE THREE ORIGINAL FOUNDING MEMBERS EACH HAVE THE AUTHORITY TO APPOINT UP TO TWO BOARD MEMBERS, EITHER AT THE BEGINNING OF THE FISCAL YEAR OR WHEN A VACANCY OCCURS. THESE RIGHTS EXIST TO HELP PRESERVE THE ORIGINAL MISSION AND VISION OF THE ORGANIZATION. THE FOUNDING MEMBERS ARE NOT CURRENTLY PART OF THE GOVERNING BOARD BUT EXERCISE APPOINTMENT AUTHORITY AS DEFINED IN THE GOVERNING DOCUMENTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION REGULARLY MONITORS AND REINFORCES COMPLIANCE WITH ITS CONFLICT OF INTEREST POLICY. A CONCRETE EXAMPLE OF THIS MONITORING TAKES PLACE DURING THE ORGANIZATION'S ANNUAL CONVENTION AND OTHER EDUCATIONAL PROGRAMS, WHERE THE POLICY IS REINFORCED THROUGH AN EXPLICIT PROHIBITION AGAINST MEMBERS PROMOTING OR RECOMMENDING SPECIFIC DRUGS OR COMMERCIAL PRODUCTS. THIS MEASURE AIMS TO PREVENT ANY PERCEPTION OR REALITY OF A CONFLICT OF INTEREST WITH THE PHARMACEUTICAL INDUSTRY OR OTHER VENDORS. THE POLICY IS CLEARLY COMMUNICATED TO ALL PARTICIPANTS BEFORE AND DURING THE EVENT, AND ITS ENFORCEMENT IS OVERSEEN BY THE ORGANIZING COMMITTEE. THIS PRACTICE HAS PROVEN EFFECTIVE IN MAINTAINING THE INTEGRITY OF THE EVENT AND ENSURING THAT THE INFORMATION SHARED REMAINS FREE FROM EXTERNAL INFLUENCE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
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ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0EURENCIA GEORGINA OLMO
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum07877067495
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-06-16
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CAPITULO DE PUERTO RICO AMERICAN
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0COLLEGE OF CARDIOLOGY
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0660591579
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0FINANXIAL CORP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 23063
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SAN JUAN
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0009313063
ReturnHeader/PreparerPersonGrp/PhoneNum07877588234
ReturnHeader/PreparerPersonGrp/PreparationDt02025-07-11
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0HAROLD ORTIZ
ReturnHeader/ReturnTs02025-07-11T09:40:45-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-02-01
ReturnHeader/TaxPeriodEndDt02025-01-31
ReturnHeader/TaxYr02024

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