Civic Intelligence

Atenas University Dr Maria Luisa Hernandez Inc

EIN 66-0537875 • 501(c)3 • Manati, PR

Profile

The Entity is an institution of post-secondary education committed to provide students with an education of excellence in the healthcare field.

Box 365Manati, PR 00674

atenascollege.edu

Siviq Scores

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

Liabilities / Assets

49th percentile

0.17x

Higher debt load relative to assets than 49% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2023

Liabilities / Revenue

63rd percentile

0.38x

Higher debt load relative to revenue than 63% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2023

Net Margin

39th percentile

0.9%

Higher net margin than 39% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2023

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

41st percentile

2.4%

Faster asset growth than 41% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2022 to 2023

Revenue Growth

16th percentile

-14%

Faster revenue growth than 16% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2022 to 2023

Assets

Down

$14,285,465

Down $179,178 (-1.2%) from 2024

Liabilities

Down

$1,484,973

Down $208,304 (-12%) from 2024

Net Assets

Up

$12,800,492

Up $29,126 (+0.2%) from 2024

Revenue

Up

$6,064,374

Up $442,590 (+7.9%) from 2024

Expenses

Up

$6,035,247

Up $359,770 (+6.3%) from 2024

Net Income

Up

$29,127

Up $82,820 (+154%) from 2024

Trend Graphs

Balance Sheet Trend

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

$20M$15M$10M$5.0M$0Assets 2011: $10,604,150Liabilities 2011: $2,359,181Net Assets 2011: $8,244,9692011Assets 2012: $12,649,328Liabilities 2012: $2,055,722Net Assets 2012: $10,593,6062012Assets 2013: $13,402,177Liabilities 2013: $1,774,520Net Assets 2013: $11,627,6572013Assets 2014: $13,568,313Liabilities 2014: $1,355,191Net Assets 2014: $12,213,1222014Assets 2015: $13,650,686Liabilities 2015: $1,291,909Net Assets 2015: $12,358,7772015Assets 2016: $13,787,273Liabilities 2016: $1,180,057Net Assets 2016: $12,607,2162016Assets 2017: $13,198,776Liabilities 2017: $985,155Net Assets 2017: $12,213,6212017Assets 2018: $13,255,840Liabilities 2018: $805,928Net Assets 2018: $12,449,9122018Assets 2019: $13,367,887Liabilities 2019: $800,320Net Assets 2019: $12,567,5672019Assets 2020: $13,663,177Liabilities 2020: $1,033,951Net Assets 2020: $12,629,2262020Assets 2021: $13,836,142Liabilities 2021: $1,096,461Net Assets 2021: $12,739,6812021Assets 2022: $15,026,045Liabilities 2022: $2,260,259Net Assets 2022: $12,765,7862022Assets 2023: $15,389,752Liabilities 2023: $2,564,693Net Assets 2023: $12,825,0592023Assets 2024: $14,464,643Liabilities 2024: $1,693,277Net Assets 2024: $12,771,3662024Assets 2025: $14,285,465Liabilities 2025: $1,484,973Net Assets 2025: $12,800,4922025

Highlighted filing

2025

Assets$14,285,465
Liabilities$1,484,973
Net Assets$12,800,492

Operations Trend

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

$10M$5.0M$0-$5.0MRevenue 2011: $8,348,205Expenses 2011: $6,282,188Net Income 2011: $2,066,0172011Revenue 2012: $9,145,089Expenses 2012: $6,796,452Net Income 2012: $2,348,6372012Revenue 2013: $7,644,824Expenses 2013: $6,610,773Net Income 2013: $1,034,0512013Revenue 2014: $7,651,410Expenses 2014: $7,065,945Net Income 2014: $585,4652014Revenue 2015: $7,616,346Expenses 2015: $7,470,691Net Income 2015: $145,6552015Revenue 2016: $7,257,301Expenses 2016: $7,008,862Net Income 2016: $248,4392016Revenue 2017: $5,758,076Expenses 2017: $6,151,671Net Income 2017: -$393,5952017Revenue 2018: $5,252,654Expenses 2018: $5,016,363Net Income 2018: $236,2912018Revenue 2019: $5,057,350Expenses 2019: $4,939,695Net Income 2019: $117,6552019Revenue 2020: $5,334,234Expenses 2020: $5,272,575Net Income 2020: $61,6592020Revenue 2021: $5,607,469Expenses 2021: $5,282,257Net Income 2021: $325,2122021Revenue 2022: $7,854,627Expenses 2022: $7,828,525Net Income 2022: $26,1022022Revenue 2023: $6,757,323Expenses 2023: $6,698,050Net Income 2023: $59,2732023Revenue 2024: $5,621,784Expenses 2024: $5,675,477Net Income 2024: -$53,6932024Revenue 2025: $6,064,374Expenses 2025: $6,035,247Net Income 2025: $29,1272025

Highlighted filing

2025

Revenue$6,064,374
Expenses$6,035,247
Net Income$29,127

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$14.3$1.48$12.8$6.06$6.04$0.03
2024Detailed filing. Detailed filing data is available for this year.$14.5$1.69$12.8$5.62$5.68$0.05
2023Detailed filing. Detailed filing data is available for this year.$15.4$2.56$12.8$6.76$6.70$0.06
2022Detailed filing. Detailed filing data is available for this year.$15.0$2.26$12.8$7.85$7.83$0.03
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$13.8$1.10$12.7$5.61$5.28$0.33
2020Detailed filing. Detailed filing data is available for this year.$13.7$1.03$12.6$5.33$5.27$0.06
2019Detailed filing. Detailed filing data is available for this year.$13.4$0.80$12.6$5.06$4.94$0.12
2018Summary only. Only limited summary data is available for this year.$13.3$0.81$12.4$5.25$5.02$0.24
2017Summary only. Only limited summary data is available for this year.$13.2$0.99$12.2$5.76$6.15$0.39
2016Summary only. Only limited summary data is available for this year.$13.8$1.18$12.6$7.26$7.01$0.25
2015Summary only. Only limited summary data is available for this year.$13.7$1.29$12.4$7.62$7.47$0.15
2014Summary only. Only limited summary data is available for this year.$13.6$1.36$12.2$7.65$7.07$0.59
2013Summary only. Only limited summary data is available for this year.$13.4$1.77$11.6$7.64$6.61$1.03
2012Summary only. Only limited summary data is available for this year.$12.6$2.06$10.6$9.15$6.80$2.35
2011Summary only. Only limited summary data is available for this year.$10.6$2.36$8.24$8.35$6.28$2.07
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Mar 6, 2026
Return Version
2024v5.2
Gross Receipts
$6,064,374
Mission and Program Overview

Mission

The Entity is an institution of post-secondary education committed to provide students with an education of excellence in the healthcare field.

The Entity is a postsecondary institution offering academic programs in various formats that combines arts science information technology and communications It encourages a service oriented culture See complete comments on Schedule O for 990III Line 1

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$6,185,955$5,716,739▼ $469,216
Savings and Temporary Cash Investments$2,300,165$3,332,890▲ $1,032,725
Investments Other Securities$2,269,126$2,336,415▲ $67,289
Cash and Non-Interest-Bearing Accounts$2,087,841$2,027,132▼ $60,709
Accounts Receivable$1,335,869$652,527▼ $683,342
Prepaid Expenses and Deferred Charges$195,187$129,262▼ $65,925
Total Assets$14,464,643$14,285,465▼ $179,178
Other Assets Total$90,500$90,500→ $0
Liabilities
Deferred Revenue$479,767$570,293▲ $90,526
Grants Payable$687,019$440,116▼ $246,903
Accounts Payable and Accrued Expenses$413,307$394,873▼ $18,434
Mortgage Notes Payable Secured by Investment Property$113,184$79,691▼ $33,493
Total Liabilities$1,693,277$1,484,973▼ $208,304
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$12,771,366$12,800,492▲ $29,126
Total Net Assets Fund Balance$12,771,366$12,800,492▲ $29,126
Total Liabilities and Net Assets / Fund Balance$14,464,643$14,285,465▼ $179,178

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,913,128$2,556,342-
Other Land Buildings$75,614$309,220-
Land$2,255,490--
Equipment$1,310,447$5,371,226-
Leasehold Improvements$162,060$377,630-
Other Securities$2,336,415--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Maria L Hernandez-nunezEntity PresidentFT$140,545$140,545

Board Members and Trustees

NameTitle
Carmen L Maisonet-sostrePresident BOT
Lourdes Bello-tiradoVicePresident BOT
Angel O Roman-dominguezMember of the BOT
Carmen Bonet-vazquezMember of the BOT
Juan Aviles-hernandezMember of the BOT
Ramon Laureano-carrionMember of the BOT
Carlos R VazquezSecretary
Roberto E OrtizTreasurer of the BOT
Revenue and Support

Revenue Composition

Contributions and Grants
$5,783,520
Program Service Revenue
$0
Investment Income
$280,854
Other Revenue
$0
All Other Contributions
$48,879
Change in Net Assets
$29,127

Audited Revenue Reconciliation

Revenue per Audited Statements
$6,064,374
Total Revenue per Audited Statements
$6,064,374
Total Revenue per Form 990
$6,064,374
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,103,498
Other Expenses$2,822,922
Grants and Similar Amounts Paid$108,827
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,564,185--$2,564,185
Depreciation Depletion$703,387--$703,387
All Other Expenses$305,144--$305,144
Advertising$275,635--$275,635
Payroll Taxes$226,545--$226,545
Other Expenses$195,444--$195,444
Other Employee Benefits$172,223--$172,223
Occupancy$166,200--$166,200
Insurance$149,458--$149,458
Current Officers, Directors, Trustees, and Key Employees$140,545--$140,545
Grants to Domestic Individuals$108,827--$108,827
Information Technology$58,030--$58,030
Fees for Services Accounting$55,799--$55,799
Office Expenses$53,361--$53,361
Travel$49,250--$49,250
Fees for Services Other$45,806--$45,806
Conferences and Meetings$27,421--$27,421
Interest$11,458--$11,458
Fees for Services Legal$828--$828
Total Functional Expenses$6,035,247$0$0$6,035,247

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$6,035,247
Total Expenses per Audited Statements$6,035,247
Total Expenses per Form 990$6,035,247
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
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Astrid Y MelendezFamily memberRent of real estate propertyNo$166,200
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
Yes
Business relationship with organization members
Yes
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
No

Governance Explanations

Part VI Line 2

Mrs. Maria Hernandez and Mrs. Astrid Y Melendez are mother and daughter.

Part VI Line 2

Mrs. Maria Hernandez and Mrs. Ingrid Colon are mother and daughter.

Part VI Line 11B

N/A

Part VI Line 19

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Atenas University Dr Maria Luisa Hernandez Inc
EIN
66-0537875
In Care Of
% Astrid Melendez
Phone
7878843838
Address
Box 365, Manati, PR 00674

Signing Officer

Name
Astrid Melendez
Title
Finance Adm Vice President
Phone
7878843838
Signed
2026-03-06
Discuss with paid preparer
No

Organization Details

Principal Officer
Maria Hernandez
Formed
1996
Legal Domicile
Pr
Voting Board Members
8
Independent Board Members
8
Employees
136

Preparer

Firm
Ivan Labrador CPA
Address
3671 DAYDREAM PL, SAINT CLOUD, FL 34772
Preparer
Ivan Labrador
Phone
7874696916
Supplemental Narrative

Additional Explanations

990-III Line 1

The Entity is a post-secondary institution offering academic programs in

990-III Line 1

various formats that combine arts, sciences, information technologies, and

990-III Line 1

communication. It encourages a service-oriented culture focused on students

990-III Line 1

within Puerto Rican and global communities, fostering a humanistic,

990-III Line 1

comprehensive education that enhances individual skills.

990-V Line 4A

There was no interest in any foreign country account throughout the year.

990-VI Line 11B

The Fiscal Officer reviews the 990 return to ensure they match the audited

990-VI Line 11B

figures and coordinates with the entity's President before signing it for

990-VI Line 11B

submission to the IRS. Any member of the governing body can request

990-VI Line 11B

access to the 990 returns.

990-VI Line 12C

Every employee of the entity must submit a signed statement disclosing any

990-VI Line 12C

conflicts of interest.

990-VI Line 15B

The entity's president and the governing body evaluate salary increases

990-VI Line 15B

annually. Among other things considered are: the minimum federal rate per

990-VI Line 15B

hour; salaries for the same position in the industry; results of operations

990-VI Line 15B

for the year; and the performance of the employee.

990-VI Line 19

The Entity keeps all policies, financial statements, and related records on

990-VI Line 19

on file. These documents are available upon request. Additionally,

990-VI Line 19

the financial data is filed with the Department of State of the

990-VI Line 19

Commonwealth of Puerto Rico.

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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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IRS990/Form990PartVIISectionAGrp/PersonNm0MARIA L HERNANDEZ-NUNEZ
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IRS990/Form990PartVIISectionAGrp/TitleTxt0Entity President
IRS990/Form990PartVIISectionAGrp/TitleTxt1Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt2President BOT
IRS990/Form990PartVIISectionAGrp/TitleTxt3VicePresident BOT
IRS990/Form990PartVIISectionAGrp/TitleTxt4Treasurer of the BOT
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IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartVInd0X
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IRS990/InsuranceGrp/ProgramServicesAmt0149458
IRS990/InsuranceGrp/TotalAmt0149458
IRS990/InterestGrp/ProgramServicesAmt011458
IRS990/InterestGrp/TotalAmt011458
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IRS990/LandBldgEquipCostOrOtherBssAmt014331157
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IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0The Entity is an institution of post-secondary education committed to provide students with an education of excellence in the healthcare field.
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IRS990/MoreThan5000KToOrgInd0false
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IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetUnrelatedBusTxblIncmAmt00
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IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
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IRS990/OccupancyGrp/TotalAmt0166200
IRS990/OfficeExpensesGrp/ProgramServicesAmt053361
IRS990/OfficeExpensesGrp/TotalAmt053361
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt090500
IRS990/OtherAssetsTotalGrp/EOYAmt090500
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0172223
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0172223
IRS990/OtherExpensesGrp/Desc0Repair & maintenance
IRS990/OtherExpensesGrp/Desc1Security expense
IRS990/OtherExpensesGrp/Desc2Program expense
IRS990/OtherExpensesGrp/Desc3Utility expense
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IRS990/OtherExpensesGrp/ProgramServicesAmt1202751
IRS990/OtherExpensesGrp/ProgramServicesAmt2254325
IRS990/OtherExpensesGrp/ProgramServicesAmt3195444
IRS990/OtherExpensesGrp/TotalAmt0268625
IRS990/OtherExpensesGrp/TotalAmt1202751
IRS990/OtherExpensesGrp/TotalAmt2254325
IRS990/OtherExpensesGrp/TotalAmt3195444
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt02564185
IRS990/OtherSalariesAndWagesGrp/TotalAmt02564185
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt0226545
IRS990/PayrollTaxesGrp/TotalAmt0226545
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0195187
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0129262
IRS990/PrincipalOfficerNm0Maria Hernandez
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt05544529
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt076278
IRS990/PYInvestmentIncomeAmt077255
IRS990/PYOtherExpensesAmt02665348
IRS990/PYRevenuesLessExpensesAmt0-53693
IRS990/PYSalariesCompEmpBnftPaidAmt02933851
IRS990/PYTotalExpensesAmt05675477
IRS990/PYTotalRevenueAmt05621784
IRS990/ReconcilationRevenueExpnssAmt029127
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0true
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
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IRS990/SavingsAndTempCashInvstGrp/EOYAmt03332890
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
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IRS990ScheduleD/BuildingsGrp/DepreciationAmt02556342
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt04469470
IRS990ScheduleD/EquipmentGrp/BookValueAmt01310447
IRS990ScheduleD/EquipmentGrp/DepreciationAmt05371226
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt06681673
IRS990ScheduleD/ExpensesSubtotalAmt06035247
IRS990ScheduleD/LandGrp/BookValueAmt02255490
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt02255490
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0162060
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0377630
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt0539690
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt075614
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0309220
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt0384834
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt02336415
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Investments in annuities
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0C
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IRS990ScheduleD/TotalBookValueLandBuildingsAmt05716739
IRS990ScheduleD/TotalBookValueSecuritiesAmt02336415
IRS990ScheduleD/TotalExpensesPerForm990Amt06035247
IRS990ScheduleD/TotalRevenuePerForm990Amt06064374
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt06064374
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt06035247
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0true
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0Atenas University received $5,312,267 in Title IV funds, $48,177
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1in Educational Stabilization Funds, and $430,152 in other
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt2Institutional Aid from the U.S. Department of Education.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt3Refer to 5h below.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt4Atenas University does not and shall not discriminate against any person on the basis of race, color, religion, (creed), gender, gender expression, age, national origin (ancestry), disability, marital status, sexual orientation, political def
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0P1, Ln 6b
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1P1, Ln 6b
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2P1, Ln 6b
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc3Part I Line 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc4Part I Line 5h
IRS990ScheduleI/GrantRecordsMaintainedInd0true
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IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt1430152
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt248177
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0Federal SFA Funds
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt1Higher Education Institutional Aid
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt2Education Stabilization Funds
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt0644
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt1644
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt2644
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0Represents student financial aid SFA funds under CFDA 84063
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt184007 84033 and 84268
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt2Represents higher education institutional aid under CFDA 84031S
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt3Represents educational stabilization funds under section 18004
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt4a1 of the Corona Virus Aid Relief and Economic Security Act
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt5CARES Act Public Law No 116136
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0Part III 1
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc1Part III 1
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc2Part III 2
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc3Part III 3
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc4Part III 3
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc5Part III 3
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0ASTRID Y MELENDEZ
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0Family member
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt0166200
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0Rent of real estate property
IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt0To empresas Mastrid, Inc.
IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc0Part IV 1
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Mrs. Maria Hernandez and Mrs. Astrid Y Melendez are mother and daughter.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Mrs. Maria Hernandez and Mrs. Ingrid Colon are mother and daughter.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The Entity is a post-secondary institution offering academic programs in
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5various formats that combine arts, sciences, information technologies, and
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6communication. It encourages a service-oriented culture focused on students
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7within Puerto Rican and global communities, fostering a humanistic,
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8comprehensive education that enhances individual skills.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9There was no interest in any foreign country account throughout the year.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10The Fiscal Officer reviews the 990 return to ensure they match the audited
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11figures and coordinates with the entity's President before signing it for
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12submission to the IRS. Any member of the governing body can request
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13access to the 990 returns.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14Every employee of the entity must submit a signed statement disclosing any
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt15conflicts of interest.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt16The entity's president and the governing body evaluate salary increases
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt17annually. Among other things considered are: the minimum federal rate per
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt18hour; salaries for the same position in the industry; results of operations
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt19for the year; and the performance of the employee.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt20The Entity keeps all policies, financial statements, and related records on
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt21on file. These documents are available upon request. Additionally,
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt22the financial data is filed with the Department of State of the
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt23Commonwealth of Puerto Rico.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Part VI Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Part VI Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Part VI Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Part VI Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4990-III Line 1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5990-III Line 1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6990-III Line 1
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8990-III Line 1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9990-V Line 4a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10990-VI Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11990-VI Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12990-VI Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13990-VI Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc14990-VI Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc15990-VI Line 12c

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