Civic Intelligence

Instituto Para El Desarrollo Humano

EIN 66-0496614 • 501(c)3 • San Juan, PR

Profile

Provide an educational program in decision making and organizational culture where the main theme is applied ethics and other related courses

PO Box 194845San Juan, PR 00919-4845

www.idhpr.org

Siviq Scores

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

Liabilities / Assets

90th percentile

0.68x

Higher debt load relative to assets than 90% of similar nonprofits.

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

Liabilities / Revenue

93rd percentile

0.64x

Higher debt load relative to revenue than 93% of similar nonprofits.

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

Net Margin

14th percentile

-52%

Higher net margin than 14% of similar nonprofits.

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

Top Officer Pay

91st percentile

$34,610

Higher top officer pay than 91% of similar nonprofits.

Top officer pay equals 36.8% of source-year revenue.

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

Asset Growth

19th percentile

-51%

Faster asset growth than 19% of similar nonprofits.

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

Revenue Growth

12th percentile

-68%

Faster revenue growth than 12% of similar nonprofits.

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

Assets

Down

$89,681

Down $93,258 (-51%) from 2023

Liabilities

Down

$60,563

Down $44,374 (-42%) from 2023

Net Assets

Down

$29,118

Down $48,884 (-63%) from 2023

Revenue

Down

$93,937

Down $203,088 (-68%) from 2023

Expenses

Down

$142,820

Down $53,991 (-27%) from 2023

Net Income

Down

-$48,883

Down $149,097 (-149%) from 2023

Trend Graphs

Balance Sheet Trend

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

$200K$100K$0-$100KAssets 2021: $33,016Liabilities 2021: $66,821Net Assets 2021: -$33,8052021Assets 2022: $43,606Liabilities 2022: $65,817Net Assets 2022: -$22,2112022Assets 2023: $182,939Liabilities 2023: $104,937Net Assets 2023: $78,0022023Assets 2024: $89,681Liabilities 2024: $60,563Net Assets 2024: $29,1182024

Highlighted filing

2024

Assets$89,681
Liabilities$60,563
Net Assets$29,118

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2021: $100,923Expenses 2021: $91,374Net Income 2021: $9,5492021Revenue 2022: $179,094Expenses 2022: $167,500Net Income 2022: $11,5942022Revenue 2023: $297,025Expenses 2023: $196,811Net Income 2023: $100,2142023Revenue 2024: $93,937Expenses 2024: $142,820Net Income 2024: -$48,8832024

Highlighted filing

2024

Revenue$93,937
Expenses$142,820
Net Income-$48,883

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 16, 2025
Return Version
2024v5.1
Gross Receipts
$93,937
Mission and Program Overview

Mission

Toeducate,promoteandcommunicatetheimportanceofethicalleadership

Provide an educational program in decision making and organizational culture where the main theme is applied ethics and other related courses

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$138,939$35,412▼ $103,527
Land, Buildings, and Equipment, Net$0$26,875▲ $26,875
Prepaid Expenses and Deferred Charges$6,000$16,394▲ $10,394
Accounts Receivable$38,000$11,000▼ $27,000
Savings and Temporary Cash Investments$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$182,939$89,681▼ $93,258
Other Assets Total$0$0→ $0
Liabilities
Mortgage Notes Payable Secured by Investment Property$62,394$60,563▼ $1,831
Accounts Payable and Accrued Expenses$42,543$0▼ $42,543
Grants Payable$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$104,937$60,563▼ $44,374
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$78,002$29,118▼ $48,884
Net Assets With Donor Restrictions$0$0→ $0
Total Net Assets Fund Balance$78,002$29,118▼ $48,884
Total Liabilities and Net Assets / Fund Balance$182,939$89,681▼ $93,258

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$26,875$26,875$26,875
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Cristina ArrientaOperations DirectorFT$34,610$34,610

Board Members and Trustees

NameTitle
Miguel ArrietaExecutive Director
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$93,771
Investment Income
$166
Other Revenue
$0
All Other Contributions
$0
Change in Net Assets
$-48,883
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$142,820
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
Fees for Services Management$0$0$0$91,495
Travel$0$0$0$17,493
Office Expenses$0$0$0$9,154
Interest$0$0$0$4,934
All Other Expenses$0$0$0$4,144
Conferences and Meetings$0$0$0$2,595
Advertising$0$0$0$2,516
Occupancy$0$0$0$1,750
Insurance$0$0$0$1,143
Other Expenses$0$0$0$700
Total Functional Expenses$0$0$0$142,820
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
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
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Part VI, Line 8A

None

Filing and Contact Details

Filer

Filer Name
Instituto Para El Desarrollo Humano
EIN
66-0496614
Phone
9393382004
Address
PO BOX 194845, SAN JUAN, PR 00919-4845

Signing Officer

Name
Miguel
Title
Executive Director
Phone
9393382004
Signed
2025-11-16
Discuss with paid preparer
No

Organization Details

Principal Officer
Cristina Arrieta
Formed
1978
Legal Domicile
Pr
Voting Board Members
3
Independent Board Members
0
Employees
0
Volunteers
1

Preparer

Preparer
Frank Negron
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IRS990/OtherRevenueMiscGrp/ExclusionAmt20
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IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt10
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt20
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IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt20
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt00
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt10
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt20
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt00
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt00
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IRS990/OthNotesLoansReceivableNetGrp/BOYAmt00
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IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt00
IRS990/PayrollTaxesGrp/ProgramServicesAmt00
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/FundraisingAmt00
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt00
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IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt06000
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt016394
IRS990/PrincipalOfficerNm0Cristina Arrieta
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IRS990/ProgramServiceRevenueGrp/ExclusionAmt20
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IRS990/ProgramServiceRevenueGrp/ExclusionAmt40
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt10
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt30
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt40
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt093771
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt10
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt20
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt30
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt40
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt10
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt20
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt30
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt40
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt00
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IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt00
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IRS990/PymtTravelEntrtnmntPubOfclGrp/FundraisingAmt00
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IRS990/PYOtherExpensesAmt0196811
IRS990/PYOtherRevenueAmt0180685
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IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0297025
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IRS990/RcvblFromDisqualifiedPrsnGrp/BOYAmt00
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00

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