Liabilities / Assets
53rd percentile
Higher debt load relative to assets than 53% of similar nonprofits.
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.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
53rd percentile
Higher debt load relative to assets than 53% of similar nonprofits.
Liabilities / Revenue
54th percentile
Higher debt load relative to revenue than 54% of similar nonprofits.
Net Margin
32nd percentile
Higher net margin than 32% of similar nonprofits.
Top Officer Pay
82nd percentile
Higher top officer pay than 82% of similar nonprofits.
Top officer pay equals 6.6% of source-year revenue.
Asset Growth
35th percentile
Faster asset growth than 35% of similar nonprofits.
Revenue Growth
35th percentile
Faster revenue growth than 35% of similar nonprofits.
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
Most recent year
2025 • Form 990Detailed filing. Detailed filing data is available for this year.
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.
| Line | Beginning | End | Change |
|---|---|---|---|
| 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 | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $32,064 | $67,936 | $100,000 |
| Leasehold Improvements | $10,013 | $44,082 | $54,095 |
| Equipment | $2,984 | $12,592 | $15,576 |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Eurencia Georgina Olmo | Executive Di | PT | $19,261 | $19,261 |
| Name | Title |
|---|---|
| Valentin Del Rio Santiago | President |
| Juan J Nieves Rivera | Treasurer/se |
| Line Item | Amount |
|---|---|
| Other Expenses | $319,202 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| 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 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“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.”
“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.”
“No review was or will be conducted.”
“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.”
“No documents available to the public”
“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.”
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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|---|---|---|
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| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 662 |
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| IRS990/ActivityOrMissionDesc | 0 | 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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| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/BackupWthldComplianceInd | 0 | false |
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| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | MEDICAL CENTER PLAZA 1051 C3SE LC10 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | SAN JUAN |
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| IRS990/CompensationProcessCEOInd | 0 | false |
| IRS990/CompensationProcessOtherInd | 0 | false |
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| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 233797 |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
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| IRS990/CYContributionsGrantsAmt | 0 | 263140 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 571 |
| IRS990/CYOtherExpensesAmt | 0 | 319202 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 26699 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -28792 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 319202 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 290410 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 5585 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 5585 |
| IRS990/Desc | 0 | CONFERENCE, CONVENTION, MEETING AND SYMPOSIUM FOR CONTINUING EDUCATION OF PHYSICIANS, SURGEONS, SCIENTIST AND OTHER HEALTH PROFESSIONALS IN THE FIELD RELATED TO THE CIRCULATORY SYSTEM AND CARDIOLOGY. |
| IRS990/DescribedInSection501c3Ind | 0 | false |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | true |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 233797 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
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| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 10284 |
| IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt | 0 | 43799 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 43799 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 10.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 6.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 4.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
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| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
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| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | EURENCIA GEORGINA OLMO |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | JUAN J NIEVES RIVERA |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | VALENTIN DEL RIO SANTIAGO |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 19261 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | EXECUTIVE DI |
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| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | PRESIDENT |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | false |
| IRS990/FormationYr | 0 | 1989 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | true |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 11 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 290410 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 4 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 4539 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 4539 |
| IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt | 0 | 571 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 571 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 124610 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 47390 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 45061 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 169671 |
| IRS990/LegalDomicileStateCd | 0 | PR |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembershipDuesAmt | 0 | 7960 |
| IRS990/MembersOrStockholdersInd | 0 | true |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | 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. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 264971 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 236179 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 7833 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 7833 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 8812 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 8812 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrgDoesNotFollowFASB117Ind | 0 | X |
| IRS990/OtherExpensesGrp/Desc | 0 | CONTINUED EDUCATION |
| IRS990/OtherExpensesGrp/Desc | 1 | OTHER TAXES EXPENSE |
| IRS990/OtherExpensesGrp/Desc | 2 | DUES & SUSCRIPTIONS |
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| IRS990/OtherExpensesGrp/TotalAmt | 0 | 3020 |
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| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PoliticalCampaignActyInd | 0 | false |
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| IRS990/PrincipalOfficerNm | 0 | EURENCIA GEORGINA OLMO |
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| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
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| IRS990/PYRevenuesLessExpensesAmt | 0 | -36145 |
| IRS990/PYTotalExpensesAmt | 0 | 360685 |
| IRS990/PYTotalRevenueAmt | 0 | 324540 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -28792 |
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| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
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| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RevenueAmt | 0 | 26699 |
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| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
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| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
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| IRS990/ScheduleBRequiredInd | 0 | true |
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| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 67936 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 100000 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 2984 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 12592 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 15576 |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | NO REVIEW WAS OR WILL BE CONDUCTED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | NO DOCUMENTS AVAILABLE TO THE PUBLIC |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990 - ORGANIZATION'S MISSION |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990/SchoolOperatingInd | 0 | false |
| IRS990/SignificantChangeInd | 0 | false |
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| IRS990/SubjectToProxyTaxInd | 0 | false |
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| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 266681 |
| IRS990/TotalAssetsEOYAmt | 0 | 236841 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 266681 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 236841 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalContributionsAmt | 0 | 263140 |
| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 85405 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 233797 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 319202 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 1710 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 662 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 1710 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 662 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 264971 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 236179 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 233797 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 26699 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 19261 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 27270 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 290410 |
| IRS990/TotalVolunteersCnt | 0 | 23 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 266681 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 236841 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | MEDICAL CENTER PLAZA 1051 C3SE LC10 |
| IRS990/USAddress/CityNm | 0 | SAN JUAN |
| IRS990/USAddress/StateAbbreviationCd | 0 | PR |
| IRS990/USAddress/ZIPCd | 0 | 00921 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 11 |
| IRS990/VotingMembersIndependentCnt | 0 | 4 |
| IRS990/WebsiteAddressTxt | 0 | WWW.ACCPUERTORICO.ORG |
| IRS990/WhistleblowerPolicyInd | 0 | false |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | EURENCIA GEORGINA OLMO |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | EXECUTIVE DIRECTOR |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 7877067495 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-06-16 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | CAPITULO DE PUERTO RICO AMERICAN |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | COLLEGE OF CARDIOLOGY |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | CAPI |
| ReturnHeader/Filer/EIN | 0 | 660465080 |
| ReturnHeader/Filer/PhoneNum | 0 | 7877067495 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | MEDICAL CENTER PLAZA 1051 C3SE LC10 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | SAN JUAN |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | PR |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 00921 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | false |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 660591579 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | FINANXIAL CORP |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | PO BOX 23063 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | SAN JUAN |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | PR |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 009313063 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 7877588234 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-07-11 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | HAROLD ORTIZ |
| ReturnHeader/ReturnTs | 0 | 2025-07-11T09:40:45-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-02-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-01-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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