Civic Intelligence

Liceo De Arte Del Sur Inc

EIN 66-0567061 • 501(c)3 • Ponce, PR

Profile

Prevent Community Deterioration

Calle Aurora 4132BPonce, PR 00717
Siviq Scores

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

Liabilities / Assets

96th percentile

2.51x

Higher debt load relative to assets than 96% of similar nonprofits.

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

Liabilities / Revenue

79th percentile

0.05x

Higher debt load relative to revenue than 79% of similar nonprofits.

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

Net Margin

73rd percentile

18%

Higher net margin than 73% of similar nonprofits.

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

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

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

Asset Growth

87th percentile

58%

Faster asset growth than 87% of similar nonprofits.

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

Revenue Growth

44th percentile

-8.0%

Faster revenue growth than 44% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets96th percentile

Assets

Up

$1,212

Up $443 (+58%) from 2023

Liabilities

Down

$3,041

Down $10,378 (-77%) from 2023

Net Assets

Up

-$1,829

Up $10,821 (+86%) from 2023

Operations
Liabilities / Revenue79th percentileNet Margin73rd percentile

Revenue

Down

$59,574

Down $5,161 (-8.0%) from 2023

Expenses

Down

$48,753

Down $13,134 (-21%) from 2023

Net Income

Up

$10,821

Up $7,973 (+280%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth87th percentile

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

$150K$100K$50K$0-$50KAssets 2011: $8,108Liabilities 2011: $6,1552011Assets 2012: $5,625Liabilities 2012: $18,3352012Assets 2013: $6,910Liabilities 2013: $140,4252013Assets 2014: $2,796Liabilities 2014: $17,4132014Assets 2015: $1,374Liabilities 2015: $13,4932015Assets 2023: $769Liabilities 2023: $13,419Net Assets 2023: -$12,6502023Assets 2024: $1,212Liabilities 2024: $3,041Net Assets 2024: -$1,8292024

Highlighted filing

2024

Assets$1,212
Liabilities$3,041
Net Assets-$1,829
Open 2024 Filing

Operations Trend

Revenue Growth44th percentile

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

$80K$60K$40K$20K$0-$20KRevenue 2011: $17,889Expenses 2011: $26,047Net Income 2011: -$8,1582011Revenue 2012: $10,416Expenses 2012: $25,079Net Income 2012: -$14,6632012Revenue 2013: $57,565Expenses 2013: $51,028Net Income 2013: $6,5372013Revenue 2014: $15,985Expenses 2014: $23,470Net Income 2014: -$7,4852014Revenue 2015: $27,293Expenses 2015: $24,795Net Income 2015: $2,4982015Revenue 2023: $64,735Expenses 2023: $61,887Net Income 2023: $2,8482023Revenue 2024: $59,574Expenses 2024: $48,753Net Income 2024: $10,8212024

Highlighted filing

2024

Revenue$59,574
Expenses$48,753
Net Income$10,821
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,212
Liabilities
$3,041
Net assets
-$1,829
Revenue
$59,574
Expenses
$48,753
Net income
$10,821
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.01$0.03$0.02$0.60$0.49$0.11
2023Detailed filing. Detailed filing data is available for this year.$0.01$0.13$0.13$0.65$0.62$0.03
2015Summary only. Only limited summary data is available for this year.$0.01$0.13$0.27$0.25$0.02
2014Summary only. Only limited summary data is available for this year.$0.03$0.17$0.16$0.23$0.07
2013Summary only. Only limited summary data is available for this year.$0.07$1.40$0.58$0.51$0.07
2012Summary only. Only limited summary data is available for this year.$0.06$0.18$0.10$0.25$0.15
2011Summary only. Only limited summary data is available for this year.$0.08$0.06$0.18$0.26$0.08
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Oct 24, 2024
Return Version
2023v5.0
Gross Receipts
$59,574
Mission and Program Overview

Mission

Prevent Community Deterioration

Program Services

DescriptionGrantsExpenses
Offered art workshops in a year basis after school hours to 50 children and youngsters under poverty levels emphasizing in healthy lifestyles$24,161$48,753
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Carlos RiveraPresident Board Of Directors-$0--
Jimmy AcostaBoard Member-$0--
Adrian RiveraBoard Member-$0--
Hilson AcostaBoard Member-$0--
Wilma ZengotitaBoard Member-$0--
Filing and Contact Details

Filer

Filer Name
Liceo De Arte Del Sur Inc
EIN
66-0567061
Phone
7875471662
Address
Calle Aurora 4132B, Ponce, PR 00717

Signing Officer

Name
Carlos Rivera
Title
Board President
Phone
7875471662
Signed
2024-10-24
Supplemental Narrative

Additional Explanations

Form 990-EZ, Part I, Line 16

“Costs of art materials, insurance and other miscellaneous expenses needed to in order to offer community art workshops”

Form 990-EZ, Part II, Line 24

“Deposits”

Form 990-EZ, Part II, Line 26

“Payables”

Raw XML Appendix168 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.

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd00
IRS990EZ/BenefitsPaidToOrForMembersAmt00
IRS990EZ/BooksInCareOfDetail/PersonNm0Carlos Rivera
IRS990EZ/BooksInCareOfDetail/PhoneNum07875471662
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0Calle Aurora 4132B
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Ponce
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0PR
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd000717
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt094
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0537
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd00
IRS990EZ/ContributionsGiftsGrantsEtcAmt024161
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DirectIndirectPltclExpendAmt00
IRS990EZ/DonorAdvisedFndsInd00
IRS990EZ/EngagedInExcessBenefitTransInd00
IRS990EZ/ExcessOrDeficitForYearAmt010821
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt031048
IRS990EZ/FiledScheduleAInd01
IRS990EZ/ForeignFinancialAccountInd00
IRS990EZ/ForeignOfficeInd00
IRS990EZ/Form1120PolFiledInd00
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0769
IRS990EZ/Form990TotalAssetsGrp/EOYAmt01212
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GainOrLossFromSaleOfAssetsAmt00
IRS990EZ/GamingGrossIncomeAmt00
IRS990EZ/GrantsAndSimilarAmountsPaidAmt00
IRS990EZ/GrossProfitLossSlsOfInvntryAmt00
IRS990EZ/GrossReceiptsAmt059574
IRS990EZ/GrossSalesOfInventoryAmt00
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt00
IRS990EZ/LandAndBuildingsGrp/BOYAmt00
IRS990EZ/LandAndBuildingsGrp/EOYAmt00
IRS990EZ/LobbyingActivitiesInd00
IRS990EZ/MadeLoansToFromOfficersInd00
IRS990EZ/MembershipDuesAmt00
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0-12650
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0-1829
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0-12650
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0-1829
IRS990EZ/OccupancyRentUtltsAndMaintAmt08400
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt03
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt13
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt23
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt33
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt43.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Carlos Rivera
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Jimmy Acosta
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2Adrian Rivera
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3Hilson Acosta
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4Wilma Zengotita
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President Board of Directors
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Board Member
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Board Member
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Board Member
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4Board Member
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd00
IRS990EZ/OrganizationHadUBIInd00
IRS990EZ/OtherAssetsTotalDetail/BOYAmt0675
IRS990EZ/OtherAssetsTotalDetail/EOYAmt0675
IRS990EZ/OtherChangesInNetAssetsAmt00
IRS990EZ/OtherExpensesTotalAmt09305
IRS990EZ/OtherRevenueTotalAmt00
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0Prevent Community Deterioration
IRS990EZ/PrintingPublicationsPostageAmt00
IRS990EZ/ProgramServiceRevenueAmt035413
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0Offered art workshops in a year basis after school hours to 50 children and youngsters under poverty levels emphasizing in healthy lifestyles
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt024161
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt048753
IRS990EZ/ProhibitedTaxShelterTransInd00
IRS990EZ/RelatedOrganizationCtrlEntInd00
IRS990EZ/SalariesOtherCompEmplBnftAmt00
IRS990EZ/SaleOfAssetsGrossAmt00
IRS990EZ/SchoolOperatingInd00
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SpecialEventsNetIncomeLossAmt00
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0PR
IRS990EZ/SubjectToProxyTaxInd00
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt013419
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt03041
IRS990EZ/TanningServicesProvidedInd00
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt048753
IRS990EZ/TotalProgramServiceExpensesAmt048753
IRS990EZ/TotalRevenueAmt059574
IRS990EZ/TransactionWithControlEntInd00
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt024161
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt029323
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt01500
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt020000
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt074984
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01
IRS990ScheduleA/PublicSupportPY170Pct00.61477
IRS990ScheduleA/PublicSupportTotal170Amt074984
IRS990ScheduleA/ThirtyThrPctSuprtTestsPY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt024161
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt029323
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt01500
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt020000
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt074984
IRS990ScheduleA/TotalSupportAmt074984
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Costs of art materials, insurance and other miscellaneous expenses needed to in order to offer community art workshops
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Deposits
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Payables
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990-EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990-EZ, Part II, Line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990-EZ, Part II, Line 26
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/PersonNm0Carlos Rivera
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Board President
ReturnHeader/BusinessOfficerGrp/PhoneNum07875471662
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-10-24
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LICEO DE ARTE DEL SUR INC
ReturnHeader/Filer/BusinessNameControlTxt0LICE
ReturnHeader/Filer/EIN0660567061
ReturnHeader/Filer/PhoneNum07875471662
ReturnHeader/Filer/USAddress/AddressLine1Txt0Calle Aurora 4132B
ReturnHeader/Filer/USAddress/CityNm0Ponce
ReturnHeader/Filer/USAddress/StateAbbreviationCd0PR
ReturnHeader/Filer/USAddress/ZIPCd000717
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/ReturnTs02024-10-24T13:53:58-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02023-07-01
ReturnHeader/TaxPeriodEndDt02024-06-30
ReturnHeader/TaxYr02023

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