Civic Intelligence

Fundacion Educativa Concepcion

EIN 66-0570446 • 501(c)3 • Fajardo, PR

Profile

The entity is engaged to provide educational services in the eastern of Puerto Rico. The school is elementary and secondary education.

Calle Diego Zalduondo 312Fajardo, PR 00738

www.colegiosonifel.net

Siviq Scores

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

Liabilities / Assets

44th percentile

0.04x

Higher debt load relative to assets than 44% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

47th percentile

0.06x

Higher debt load relative to revenue than 47% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

53rd percentile

5.6%

Higher net margin than 53% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

46th percentile

$38,759

Higher top officer pay than 46% of similar nonprofits.

Top officer pay equals 2.1% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Asset Growth

45th percentile

1.9%

Faster asset growth than 45% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

28th percentile

-5.6%

Faster revenue growth than 28% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Assets

Up

$3,151,700

Up $57,326 (+1.9%) from 2024

Liabilities

Down

$116,003

Down $46,624 (-29%) from 2024

Net Assets

Up

$3,035,697

Up $103,950 (+3.5%) from 2024

Revenue

Down

$1,836,970

Down $109,676 (-5.6%) from 2024

Expenses

Down

$1,733,299

Down $75,456 (-4.2%) from 2024

Net Income

Down

$103,671

Down $34,220 (-25%) from 2024

Trend Graphs

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2015: $1,527,240Liabilities 2015: $124,445Net Assets 2015: $1,402,7952015Assets 2016: $1,690,847Liabilities 2016: $104,938Net Assets 2016: $1,585,9092016Assets 2017: $1,938,211Liabilities 2017: $139,333Net Assets 2017: $1,798,8782017Assets 2018: $2,279,860Liabilities 2018: $350,541Net Assets 2018: $1,929,3192018Assets 2019: $2,399,948Liabilities 2019: $296,702Net Assets 2019: $2,103,2462019Assets 2020: $2,491,514Liabilities 2020: $279,709Net Assets 2020: $2,211,8052020Assets 2021: $2,736,306Liabilities 2021: $293,880Net Assets 2021: $2,442,4262021Assets 2022: $2,655,556Liabilities 2022: $246,641Net Assets 2022: $2,408,9152022Assets 2023: $3,004,807Liabilities 2023: $210,951Net Assets 2023: $2,793,8562023Assets 2024: $3,094,374Liabilities 2024: $162,627Net Assets 2024: $2,931,7472024Assets 2025: $3,151,700Liabilities 2025: $116,003Net Assets 2025: $3,035,6972025

Highlighted filing

2025

Assets$3,151,700
Liabilities$116,003
Net Assets$3,035,697

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2015: $1,502,735Expenses 2015: $1,295,302Net Income 2015: $207,4332015Revenue 2016: $1,503,689Expenses 2016: $1,320,576Net Income 2016: $183,1132016Revenue 2017: $1,381,361Expenses 2017: $1,145,213Net Income 2017: $236,1482017Revenue 2018: $1,179,875Expenses 2018: $1,049,434Net Income 2018: $130,4412018Revenue 2019: $1,802,827Expenses 2019: $1,628,900Net Income 2019: $173,9272019Revenue 2020: $1,487,316Expenses 2020: $1,378,757Net Income 2020: $108,5592020Revenue 2021: $1,347,983Expenses 2021: $1,117,361Net Income 2021: $230,6222021Revenue 2022: $1,630,304Expenses 2022: $1,663,816Net Income 2022: -$33,5122022Revenue 2023: $2,245,220Expenses 2023: $1,860,279Net Income 2023: $384,9412023Revenue 2024: $1,946,646Expenses 2024: $1,808,755Net Income 2024: $137,8912024Revenue 2025: $1,836,970Expenses 2025: $1,733,299Net Income 2025: $103,6712025

Highlighted filing

2025

Revenue$1,836,970
Expenses$1,733,299
Net Income$103,671

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Nov 27, 2025
Return Version
2024v5.0
Gross Receipts
$1,836,970
Mission and Program Overview

Mission

The entity is engaged to provide educational services in the eastern area of Puerto Rico. The school is elementary and secondary education.

Our students is the central axis of the educational system and the educator the essential instrument to bring about a dramatic change to take to excellence in all aspects of human behavior. Our ultimate aim is to create and maintain an educational environment in which students develop a high sense of responsibility for learning and the work; an attitude of solidarity and of respect for all members of the community and the formation of the student as being positive and productive.

Balance Sheet Detail
LineBeginningEndChange
Assets
Other Notes and Loans Receivable, Net$1,473,516$1,437,058▼ $36,458
Cash and Non-Interest-Bearing Accounts$620,765$657,550▲ $36,785
Pledges and Grants Receivable$573,493$537,233▼ $36,260
Land, Buildings, and Equipment, Net$425,100$401,486▼ $23,614
Prepaid Expenses and Deferred Charges$0$116,873▲ $116,873
Savings and Temporary Cash Investments$0$0→ $0
Accounts Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$3,094,374$3,151,700▲ $57,326
Other Assets Total$1,500$1,500→ $0
Liabilities
Deferred Revenue$105,530$56,506▼ $49,024
Other Liabilities$42,832$44,937▲ $2,105
Accounts Payable and Accrued Expenses$14,265$14,560▲ $295
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$162,627$116,003▼ $46,624
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,680,575$2,852,568▲ $171,993
Net Assets With Donor Restrictions$251,172$183,129▼ $68,043
Total Net Assets Fund Balance$2,931,747$3,035,697▲ $103,950
Total Liabilities and Net Assets / Fund Balance$3,094,374$3,151,700▲ $57,326

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$0$0$0
Other Land Buildings$0$0$0
Land$0-$0
Equipment$69,336$253,476$0
Leasehold Improvements$332,150$159,016$0
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Ivelisse DavilaDirectorFT$38,759$38,759
Ariannette LaSantaMaternal DirectorFT$36,650$36,650

Board Members and Trustees

NameTitle
Fernando DavilaDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$652,018
Program Service Revenue
$1,184,952
Investment Income
$0
Other Revenue
$0
All Other Contributions
$0
Change in Net Assets
$103,671
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,176,522
Other Expenses$556,777
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$999,981$0$0$999,981
Payroll Taxes$98,284$17,622$0$115,906
All Other Expenses$110,638$892$0$111,530
Current Officers, Directors, Trustees, and Key Employees$0$60,635$0$60,635
Other Expenses$43,029$3,742$0$46,771
Fees for Services Management$42,671$0$0$42,671
Fees for Services Other$0$42,395$0$42,395
Depreciation Depletion$29,099$2,530$0$31,629
Office Expenses$29,084$2,529$0$31,613
Fees for Services Accounting$0$13,925$0$13,925
Advertising$0$8,728$0$8,728
Insurance$7,789$677$0$8,466
Fees for Services Legal$0$1,796$0$1,796
Total Functional Expenses$1,569,069$164,230$0$1,733,299
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

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Vacations accrual$36,772
Other liabilities$5,438
Payroll taxes$2,727
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
Yes
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 tax return is discussed with Financial officers and Board of Directors and submitted after that check.

Form 990, Part VI, Section B, Line 12C

The entity checks contracts and employees has no conflict of interest that affects entity.

Form 990, Part VI, Section C, Line 19

The information is available upon request

Filing and Contact Details

Filer

Filer Name
Fundacion Educativa Concepcion
EIN
66-0570446
Phone
7878016498
Address
Calle Diego Zalduondo 312, Fajardo, PR 00738

Signing Officer

Name
Fernando Davila Lopez
Title
Executive Director
Phone
7878016498
Signed
2025-11-27

Organization Details

Principal Officer
Jalinet Ortiz
Formed
1999
Legal Domicile
Pr
Voting Board Members
5
Independent Board Members
5
Employees
68
Volunteers
1
Raw XML AppendixShowing 400 of 495 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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IRS990/OtherExpensesGrp/TotalAmt161385
IRS990/OtherExpensesGrp/TotalAmt237624
IRS990/OtherExpensesGrp/TotalAmt346771
IRS990/OtherLiabilitiesGrp/BOYAmt042832
IRS990/OtherLiabilitiesGrp/EOYAmt044937
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt00
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0999981
IRS990/OtherSalariesAndWagesGrp/TotalAmt0999981
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt01473516
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt01437058
IRS990/PartialLiquidationInd00
IRS990/PaymentsToAffiliatesGrp/FundraisingAmt00
IRS990/PaymentsToAffiliatesGrp/ManagementAndGeneralAmt00
IRS990/PaymentsToAffiliatesGrp/ProgramServicesAmt00
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/FundraisingAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt017622
IRS990/PayrollTaxesGrp/ProgramServicesAmt098284
IRS990/PayrollTaxesGrp/TotalAmt0115906
IRS990/PensionPlanContributionsGrp/FundraisingAmt00
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt00
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0573493
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0537233
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt00
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0116873
IRS990/PrincipalOfficerNm0Jalinet Ortiz
IRS990/PriorPeriodAdjustmentsAmt0279
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0691362
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PymtTravelEntrtnmntPubOfclGrp/FundraisingAmt00
IRS990/PymtTravelEntrtnmntPubOfclGrp/ManagementAndGeneralAmt00
IRS990/PymtTravelEntrtnmntPubOfclGrp/ProgramServicesAmt00
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0649469
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt01255284
IRS990/PYRevenuesLessExpensesAmt0137891
IRS990/PYSalariesCompEmpBnftPaidAmt01159286
IRS990/PYTotalExpensesAmt01808755
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01946646
IRS990/RcvblFromDisqualifiedPrsnGrp/BOYAmt00
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0103671
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RelatedOrganizationsAmt00
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt01184952
IRS990/RoyaltiesGrp/FundraisingAmt00
IRS990/RoyaltiesGrp/ManagementAndGeneralAmt00
IRS990/RoyaltiesGrp/ProgramServicesAmt00
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/SchoolInd0X
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
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt00
IRS990ScheduleD/BuildingsGrp/DepreciationAmt00
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/EquipmentGrp/BookValueAmt069336
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0253476
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt0322812
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/FederalIncomeTaxLiabilityAmt00
IRS990ScheduleD/LandGrp/BookValueAmt00
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0332150
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0159016
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt0491166
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt02727
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt136772
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt25438
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Payroll taxes
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Vacations accrual
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2Other liabilities
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0401486
IRS990ScheduleD/TotalLiabilityAmt044937
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd01
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0The entity has a strong policy about non discriminatory policies between administration, faculty and students.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1The entity has grants with ACUDEN and PACNA for child care and food.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Part I, Line 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule E, Part I, Line 6
IRS990/ScheduleJRequiredInd00

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