Liabilities / Assets
49th percentile
Higher debt load relative to assets than 49% of similar nonprofits.
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.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
49th percentile
Higher debt load relative to assets than 49% of similar nonprofits.
Liabilities / Revenue
63rd percentile
Higher debt load relative to revenue than 63% of similar nonprofits.
Net Margin
39th percentile
Higher net margin than 39% of similar nonprofits.
Top Officer Pay
Score unavailable
No filing with officer rows is available for this organization yet.
Asset Growth
41st percentile
Faster asset growth than 41% of similar nonprofits.
Revenue Growth
16th percentile
Faster revenue growth than 16% of similar nonprofits.
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
Most recent year
2025 • Form 990Detailed filing. Detailed filing data is available for this year.
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
| Line | Beginning | End | Change |
|---|---|---|---|
| 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 | Book Value | Depreciation | Basis |
|---|---|---|---|
| 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 | - | - |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Maria L Hernandez-nunez | Entity President | FT | $140,545 | $140,545 |
| Name | Title |
|---|---|
| Carmen L Maisonet-sostre | President BOT |
| Lourdes Bello-tirado | VicePresident BOT |
| Angel O Roman-dominguez | Member of the BOT |
| Carmen Bonet-vazquez | Member of the BOT |
| Juan Aviles-hernandez | Member of the BOT |
| Ramon Laureano-carrion | Member of the BOT |
| Carlos R Vazquez | Secretary |
| Roberto E Ortiz | Treasurer of the BOT |
| Line Item | Amount |
|---|---|
| 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 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| 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 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $6,035,247 |
| Total Expenses per Audited Statements | $6,035,247 |
| Total Expenses per Form 990 | $6,035,247 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Interested Party | Relationship | Description | Shared Revenue | Amount |
|---|---|---|---|---|
| Astrid Y Melendez | Family member | Rent of real estate property | No | $166,200 |
“Mrs. Maria Hernandez and Mrs. Astrid Y Melendez are mother and daughter.”
“Mrs. Maria Hernandez and Mrs. Ingrid Colon are mother and daughter.”
“N/A”
“No documents available to the public.”
“The Entity is a post-secondary institution offering academic programs in”
“various formats that combine arts, sciences, information technologies, and”
“communication. It encourages a service-oriented culture focused on students”
“within Puerto Rican and global communities, fostering a humanistic,”
“comprehensive education that enhances individual skills.”
“There was no interest in any foreign country account throughout the year.”
“The Fiscal Officer reviews the 990 return to ensure they match the audited”
“figures and coordinates with the entity's President before signing it for”
“submission to the IRS. Any member of the governing body can request”
“access to the 990 returns.”
“Every employee of the entity must submit a signed statement disclosing any”
“conflicts of interest.”
“The entity's president and the governing body evaluate salary increases”
“annually. Among other things considered are: the minimum federal rate per”
“hour; salaries for the same position in the industry; results of operations”
“for the year; and the performance of the employee.”
“The Entity keeps all policies, financial statements, and related records on”
“on file. These documents are available upon request. Additionally,”
“the financial data is filed with the Department of State of the”
“Commonwealth of Puerto Rico.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | false |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 413307 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 394873 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 1335869 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 652527 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | 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 |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 275635 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 275635 |
| IRS990/AllOtherContributionsAmt | 0 | 48879 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 305144 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 305144 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/AuditCommitteeInd | 0 | true |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | ASTRID Y MELENDEZ |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 7878843838 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 101 Paseo de las Atena |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | Manati |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | PR |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 00674 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | true |
| IRS990/BusinessRlnWithOrgMemInd | 0 | true |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 2087841 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 2027132 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 140545 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 140545 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | true |
| IRS990/ConferencesMeetingsGrp/ProgramServicesAmt | 0 | 27421 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 27421 |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | true |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 5783520 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 108827 |
| IRS990/CYInvestmentIncomeAmt | 0 | 280854 |
| IRS990/CYOtherExpensesAmt | 0 | 2822922 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 29127 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 3103498 |
| IRS990/CYTotalExpensesAmt | 0 | 6035247 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 6064374 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 479767 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 570293 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 703387 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 703387 |
| IRS990/Desc | 0 | N/A Refer to Schedule E |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 136 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/FamilyOrBusinessRlnInd | 0 | true |
| IRS990/FederalGrantAuditPerformedInd | 0 | true |
| IRS990/FederalGrantAuditRequiredInd | 0 | true |
| IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt | 0 | 55799 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 55799 |
| IRS990/FeesForServicesLegalGrp/ProgramServicesAmt | 0 | 828 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 828 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 45806 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 45806 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 2 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 3 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 4 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 5 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 6 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 7 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 8 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | MARIA L HERNANDEZ-NUNEZ |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | CARLOS R VAZQUEZ |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | CARMEN L MAISONET-SOSTRE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | LOURDES BELLO-TIRADO |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | ROBERTO E ORTIZ |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | ANGEL O ROMAN-DOMINGUEZ |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | JUAN AVILES-HERNANDEZ |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | CARMEN BONET-VAZQUEZ |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | RAMON LAUREANO-CARRION |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 140545 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | Entity President |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | Secretary |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | President BOT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | VicePresident BOT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | Treasurer of the BOT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | Member of the BOT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | Member of the BOT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | Member of the BOT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | Member of the BOT |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | false |
| IRS990/FormationYr | 0 | 1996 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | true |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 8 |
| IRS990/GovernmentGrantsAmt | 0 | 5734641 |
| IRS990/GrantsPayableGrp/BOYAmt | 0 | 687019 |
| IRS990/GrantsPayableGrp/EOYAmt | 0 | 440116 |
| IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt | 0 | 108827 |
| IRS990/GrantsToDomesticIndividualsGrp/TotalAmt | 0 | 108827 |
| IRS990/GrantsToIndividualsInd | 0 | true |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 6064374 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | true |
| IRS990/IndependentVotingMemberCnt | 0 | 8 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartVInd | 0 | X |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 58030 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 58030 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 149458 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 149458 |
| IRS990/InterestGrp/ProgramServicesAmt | 0 | 11458 |
| IRS990/InterestGrp/TotalAmt | 0 | 11458 |
| IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt | 0 | 280854 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 280854 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt | 0 | 2269126 |
| IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt | 0 | 2336415 |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 8614418 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 6185955 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 5716739 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 14331157 |
| IRS990/LegalDomicileStateCd | 0 | PR |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | The Entity is an institution of post-secondary education committed to provide students with an education of excellence in the healthcare field. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 113184 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 79691 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 12771366 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 12800492 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 12771366 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 12800492 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 166200 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 166200 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 53361 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 53361 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 90500 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 90500 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 172223 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 172223 |
| IRS990/OtherExpensesGrp/Desc | 0 | Repair & maintenance |
| IRS990/OtherExpensesGrp/Desc | 1 | Security expense |
| IRS990/OtherExpensesGrp/Desc | 2 | Program expense |
| IRS990/OtherExpensesGrp/Desc | 3 | Utility expense |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 268625 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 202751 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 254325 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 195444 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 268625 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 202751 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 254325 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 195444 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 2564185 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 2564185 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 226545 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 226545 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 195187 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 129262 |
| IRS990/PrincipalOfficerNm | 0 | Maria Hernandez |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 5544529 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 76278 |
| IRS990/PYInvestmentIncomeAmt | 0 | 77255 |
| IRS990/PYOtherExpensesAmt | 0 | 2665348 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -53693 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 2933851 |
| IRS990/PYTotalExpensesAmt | 0 | 5675477 |
| IRS990/PYTotalRevenueAmt | 0 | 5621784 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 29127 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | true |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 2300165 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 3332890 |
| IRS990ScheduleA/SchoolInd | 0 | X |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 1913128 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 2556342 |
| IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt | 0 | 4469470 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 1310447 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 5371226 |
| IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt | 0 | 6681673 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 6035247 |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 2255490 |
| IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt | 0 | 2255490 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt | 0 | 162060 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt | 0 | 377630 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt | 0 | 539690 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 75614 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 309220 |
| IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt | 0 | 384834 |
| IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt | 0 | 2336415 |
| IRS990ScheduleD/OtherSecuritiesGrp/Desc | 0 | Investments in annuities |
| IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd | 0 | C |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 6064374 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 5716739 |
| IRS990ScheduleD/TotalBookValueSecuritiesAmt | 0 | 2336415 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 6035247 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 6064374 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 6064374 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 6035247 |
| IRS990ScheduleE/ComplianceWithRevProc7550Ind | 0 | true |
| IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceAthltProgInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceEducPlcyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceOtherActyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceSchsInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd | 0 | false |
| IRS990ScheduleE/GovernmentFinancialAidRcvdInd | 0 | true |
| IRS990ScheduleE/GovernmentFinancialAidRvkdInd | 0 | false |
| IRS990ScheduleE/MaintainCpyOfAllSolInd | 0 | true |
| IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd | 0 | true |
| IRS990ScheduleE/MaintainRacialCompRecsInd | 0 | true |
| IRS990ScheduleE/MaintainScholarshipsRecsInd | 0 | true |
| IRS990ScheduleE/NondiscriminatoryPolicyStmtInd | 0 | true |
| IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd | 0 | true |
| IRS990ScheduleE/PolicyStmtInBrochuresEtcInd | 0 | true |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 0 | Atenas University received $5,312,267 in Title IV funds, $48,177 |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 1 | in Educational Stabilization Funds, and $430,152 in other |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 2 | Institutional Aid from the U.S. Department of Education. |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 3 | Refer to 5h below. |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 4 | Atenas 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/FormAndLineReferenceDesc | 0 | P1, Ln 6b |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | P1, Ln 6b |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | P1, Ln 6b |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Part I Line 3 |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Part I Line 5h |
| IRS990ScheduleI/GrantRecordsMaintainedInd | 0 | true |
| IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt | 0 | 5312267 |
| IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt | 1 | 430152 |
| IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt | 2 | 48177 |
| IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt | 0 | Federal SFA Funds |
| IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt | 1 | Higher Education Institutional Aid |
| IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt | 2 | Education Stabilization Funds |
| IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt | 0 | 644 |
| IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt | 1 | 644 |
| IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt | 2 | 644 |
| IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt | 0 | Represents student financial aid SFA funds under CFDA 84063 |
| IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt | 1 | 84007 84033 and 84268 |
| IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt | 2 | Represents higher education institutional aid under CFDA 84031S |
| IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt | 3 | Represents educational stabilization funds under section 18004 |
| IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt | 4 | a1 of the Corona Virus Aid Relief and Economic Security Act |
| IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt | 5 | CARES Act Public Law No 116136 |
| IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Part III 1 |
| IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Part III 1 |
| IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Part III 2 |
| IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Part III 3 |
| IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Part III 3 |
| IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Part III 3 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm | 0 | ASTRID Y MELENDEZ |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt | 0 | Family member |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd | 0 | false |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt | 0 | 166200 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc | 0 | Rent of real estate property |
| IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt | 0 | To empresas Mastrid, Inc. |
| IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Part IV 1 |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Mrs. Maria Hernandez and Mrs. Astrid Y Melendez are mother and daughter. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Mrs. Maria Hernandez and Mrs. Ingrid Colon are mother and daughter. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | N/A |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | No documents available to the public. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | The Entity is a post-secondary institution offering academic programs in |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | various formats that combine arts, sciences, information technologies, and |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | communication. It encourages a service-oriented culture focused on students |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | within Puerto Rican and global communities, fostering a humanistic, |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | comprehensive education that enhances individual skills. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | There was no interest in any foreign country account throughout the year. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 10 | The Fiscal Officer reviews the 990 return to ensure they match the audited |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 11 | figures and coordinates with the entity's President before signing it for |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 12 | submission to the IRS. Any member of the governing body can request |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 13 | access to the 990 returns. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 14 | Every employee of the entity must submit a signed statement disclosing any |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 15 | conflicts of interest. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 16 | The entity's president and the governing body evaluate salary increases |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 17 | annually. Among other things considered are: the minimum federal rate per |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 18 | hour; salaries for the same position in the industry; results of operations |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 19 | for the year; and the performance of the employee. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 20 | The Entity keeps all policies, financial statements, and related records on |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 21 | on file. These documents are available upon request. Additionally, |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 22 | the financial data is filed with the Department of State of the |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 23 | Commonwealth of Puerto Rico. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Part VI Line 2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Part VI Line 2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Part VI Line 11b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Part VI Line 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | 990-III Line 1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | 990-III Line 1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | 990-III Line 1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | 990-III Line 1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | 990-III Line 1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 9 | 990-V Line 4a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 10 | 990-VI Line 11b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 11 | 990-VI Line 11b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 12 | 990-VI Line 11b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 13 | 990-VI Line 11b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 14 | 990-VI Line 12c |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 15 | 990-VI Line 12c |
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