Civic Intelligence

Abc Infantil Inc.

990 • Fiscal year 2023 • EIN 66-0514087

Jan 01, 2023 to Dec 31, 2023 • Filed on Jul 15, 2024

Organization Profile
Urbanizacion Alturas DE Aguada D-24Aguada, PR 00602

(425) 218-8745

Siviq Scores

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

Liabilities / Assets

56th percentile

0.03x

Higher debt load relative to assets than 56% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

57th percentile

0.04x

Higher debt load relative to revenue than 57% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Net Margin

92nd percentile

55%

Higher net margin than 92% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

72nd percentile

$61,224

Higher top officer pay than 72% of similar nonprofits.

Top officer pay equals 7.6% of source-year revenue.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Asset Growth

94th percentile

106%

Faster asset growth than 94% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

99th percentile

638%

Faster revenue growth than 99% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets56th percentile

Assets

Up

$851,734

Up $437,469 (+106%) from 2022

Net Assets

Up

$822,889

Up $441,045 (+116%) from 2022

Liabilities

Down

$28,845

Down $3,576 (-11%) from 2022

Revenue And Expenses
Liabilities / Revenue57th percentileNet Margin92nd percentile

Revenue

Up

$807,160

Up $697,841 (+638%) from 2022

Expenses

Up

$366,114

Up $245,507 (+204%) from 2022

Net Income

Up

$441,046

Up $452,334 (+4007%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth94th percentile

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

$1.0M$500K$0Assets 2010: $0Liabilities 2010: $02010Assets 2011: $142,180Liabilities 2011: $70,6322011Assets 2014: $40,336Liabilities 2014: $02014Assets 2015: $250,717Liabilities 2015: $02015Assets 2016: $307,652Liabilities 2016: $0Net Assets 2016: $307,6522016Assets 2017: $316,893Liabilities 2017: $4,500Net Assets 2017: $312,3932017Assets 2018: $310,236Liabilities 2018: $0Net Assets 2018: $310,2362018Assets 2019: $337,052Liabilities 2019: $30,000Net Assets 2019: $307,0522019Assets 2020: $371,775Liabilities 2020: $34,705Net Assets 2020: $337,0702020Assets 2021: $424,284Liabilities 2021: $34,705Net Assets 2021: $389,5792021Assets 2022: $414,265Liabilities 2022: $32,421Net Assets 2022: $381,8442022Assets 2023: $851,734Liabilities 2023: $28,845Net Assets 2023: $822,8892023Assets 2024: $786,864Liabilities 2024: $81,171Net Assets 2024: $705,6932024

Highlighted filing

2023

Assets$851,734
Liabilities$28,845
Net Assets$822,889
Open 2023 Filing

Operations Trend

Revenue Growth99th percentile

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

$1.0M$500K$0-$500KRevenue 2010: $76,587Expenses 2010: $0Net Income 2010: $76,5872010Revenue 2011: $122,465Expenses 2011: $67,284Net Income 2011: $55,1812011Revenue 2014: $42,226Expenses 2014: $69,398Net Income 2014: -$27,1722014Revenue 2015: $267,029Expenses 2015: $56,648Net Income 2015: $210,3812015Revenue 2016: $36,192Expenses 2016: $51,067Net Income 2016: -$14,8752016Revenue 2017: $14,048Expenses 2017: $28,475Net Income 2017: -$14,4272017Revenue 2018: $30,579Expenses 2018: $37,229Net Income 2018: -$6,6502018Revenue 2019: $43,987Expenses 2019: $75,486Net Income 2019: -$31,4992019Revenue 2020: $13,991Expenses 2020: $40,410Net Income 2020: -$26,4192020Revenue 2021: $132,931Expenses 2021: $81,033Net Income 2021: $51,8982021Revenue 2022: $109,319Expenses 2022: $120,607Net Income 2022: -$11,2882022Revenue 2023: $807,160Expenses 2023: $366,114Net Income 2023: $441,0462023Revenue 2024: $85,807Expenses 2024: $201,480Net Income 2024: -$115,6732024

Highlighted filing

2023

Revenue$807,160
Expenses$366,114
Net Income$441,046
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Jul 15, 2024
Return Version
2023v5.0
Gross Receipts
$807,160
Mission and Program Overview

Mission

Abc infantil inc is a full service day care located in aguada pr and is founded by ms. Judy nieves in 1994. The organizations mission is to provide high quality early childhood education for low income families in in the aguada, pr area.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$370,635$564,726▲ $194,091
Cash and Non-Interest-Bearing Accounts$43,430$177,447▲ $134,017
Accounts Receivable-$109,561-
Total Assets$414,265$851,734▲ $437,469
Other Assets Total$200--
Liabilities
Accounts Payable and Accrued Expenses$32,421$28,845▼ $3,576
Total Liabilities$32,421$28,845▼ $3,576
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$381,844$822,889▲ $441,045
Net Assets With Donor Restrictions$0$0→ $0
Total Net Assets Fund Balance$381,844$822,889▲ $441,045
Total Liabilities and Net Assets / Fund Balance$414,265$851,734▲ $437,469

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$426,537$0$426,537
Other Land Buildings$138,189$141,729$279,918
Land$0-$0
Equipment$0$0$0
Leasehold Improvements$0$0$0
Compensation and Service Providers
Top Officer Pay72nd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Judy NievesDirector of Educational ProgramsFT$61,224$61,224
Revenue and Support

Revenue Composition

Contributions and Grants
$807,150
Program Service Revenue
$0
Investment Income
$10
Other Revenue
$0
All Other Contributions
$0
Change in Net Assets
$441,046
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$246,947
Salaries, Compensation, and Employee Benefits$119,167
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$61,224--$61,224
Other Salaries and Wages$46,352--$46,352
Depreciation Depletion-$35,368-$35,368
All Other Expenses-$23,386-$23,386
Payroll Taxes$11,591--$11,591
Fees for Services Management$7,734--$7,734
Insurance-$3,752-$3,752
Other Expenses$1,103$0$0$1,103
Travel-$567-$567
Office Expenses-$359-$359
Total Functional Expenses$302,682$63,432$0$366,114
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
No
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

“The organization has policies and procedures needed for the Government of Puerto Rico.”

Form 990, Part VI, Section C, Line 19

“Yes, the accounting of ABC Infantil Inc is managed by Melendez Tax Advisors.”

Filing and Contact Details

Filer

Filer Name
Abc Infantil Inc
EIN
66-0514087
Phone
4252188745
Address
URBANIZACION ALTURAS DE AGUADA D-24, AGUADA, PR 00602

Signing Officer

Name
Judy Nieves
Title
President
Phone
7879322418
Signed
2024-07-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Judy Nieves
Formed
1994
Legal Domicile
Pr
Voting Board Members
7
Independent Board Members
6
Employees
0
Volunteers
0

Preparer

Firm
Wisechoicetax
Address
8216 Gold Run Drive, Maple Falls, WA 98266
Preparer
Abigail Falcon-Rosa
Phone
4252188745
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

“Other expenses: Uniforms - $53 Repairs - $32565 Utilities - $2715 Technology - $1,103 Meals - $3,114 Kitchen Supplies - $842 Maintenance - $189 Educational Materials - $135,200 - Auto Expense $2584 - Bank fees - $3927 - Telephone - $972, Taxes - $1 - Fixed Asset Loss - $14,500 - Shipping - $83”

Raw XML Appendix367 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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The organization has policies and procedures needed for the Government of Puerto Rico.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Yes, the accounting of ABC Infantil Inc is managed by Melendez Tax Advisors.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Other expenses: Uniforms - $53 Repairs - $32565 Utilities - $2715 Technology - $1,103 Meals - $3,114 Kitchen Supplies - $842 Maintenance - $189 Educational Materials - $135,200 - Auto Expense $2584 - Bank fees - $3927 - Telephone - $972, Taxes - $1 - Fixed Asset Loss - $14,500 - Shipping - $83
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part IX, Line 24e
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0PR
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0414265
IRS990/TotalAssetsEOYAmt0851734
IRS990/TotalAssetsGrp/BOYAmt0414265
IRS990/TotalAssetsGrp/EOYAmt0851734
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0807150
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt063432
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0302682
IRS990/TotalFunctionalExpensesGrp/TotalAmt0366114
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt032421
IRS990/TotalLiabilitiesEOYAmt028845
IRS990/TotalLiabilitiesGrp/BOYAmt032421
IRS990/TotalLiabilitiesGrp/EOYAmt028845
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0381844
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0822889
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOtherProgSrvcExpenseAmt00
IRS990/TotalOtherProgSrvcGrantAmt00
IRS990/TotalOtherProgSrvcRevenueAmt00
IRS990/TotalProgramServiceExpensesAmt0302682
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalReportableCompFromOrgAmt061224
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt010
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0807160
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0414265
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0851734
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt0567
IRS990/TravelGrp/TotalAmt0567
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0URB ALTURAS DE AGUADA
IRS990/USAddress/AddressLine2Txt0CALLE 4 D-24
IRS990/USAddress/CityNm0AGUADA
IRS990/USAddress/StateAbbreviationCd0PR
IRS990/USAddress/ZIPCd000602
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt06
IRS990/WhistleblowerPolicyInd00
ReasonableCauseExplanation/ExplanationTxt0An extension was filed in a timely manner.
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JUDY NIEVES
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum07879322418
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-07-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ABC INFANTIL INC
ReturnHeader/Filer/BusinessNameControlTxt0ABCI
ReturnHeader/Filer/EIN0660514087
ReturnHeader/Filer/PhoneNum04252188745
ReturnHeader/Filer/USAddress/AddressLine1Txt0URBANIZACION ALTURAS DE AGUADA D-24
ReturnHeader/Filer/USAddress/CityNm0AGUADA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0PR
ReturnHeader/Filer/USAddress/ZIPCd000602
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0WISECHOICETAX
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt08216 Gold Run Drive
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Maple Falls
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd098266
ReturnHeader/PreparerPersonGrp/PhoneNum04252188745
ReturnHeader/PreparerPersonGrp/PreparationDt02024-07-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Abigail Falcon-Rosa
ReturnHeader/ReturnTs02024-11-14T01:27:37-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

Document Assets

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Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$851,734
Liabilities
$28,845
Net assets
$822,889
Revenue
$807,160
Expenses
$366,114
Net income
$441,046
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$7.87$0.81$7.06$0.86$2.01$1.16
2023Detailed filing. Detailed filing data is available for this year.$8.52$0.29$8.23$8.07$3.66$4.41
2022Detailed filing. Detailed filing data is available for this year.$4.14$0.32$3.82$1.09$1.21$0.11
2021Detailed filing. Detailed filing data is available for this year.$4.24$0.35$3.90$1.33$0.81$0.52
2020Detailed filing. Detailed filing data is available for this year.$3.72$0.35$3.37$0.14$0.40$0.26
2019Summary only. Only limited summary data is available for this year.$3.37$0.30$3.07$0.44$0.75$0.31
2018Summary only. Only limited summary data is available for this year.$3.10$0.00$3.10$0.31$0.37$0.07
2017Summary only. Only limited summary data is available for this year.$3.17$0.05$3.12$0.14$0.28$0.14
2016Summary only. Only limited summary data is available for this year.$3.08$0.00$3.08$0.36$0.51$0.15
2015Summary only. Only limited summary data is available for this year.$2.51$0.00$2.67$0.57$2.10
2014Summary only. Only limited summary data is available for this year.$0.40$0.00$0.42$0.69$0.27
2011Summary only. Only limited summary data is available for this year.$1.42$0.71$1.22$0.67$0.55
2010Summary only. Only limited summary data is available for this year.$0.00$0.00$0.77$0.00$0.77