Civic Intelligence

Educational Services Center of San German Inc

EIN 66-0583733 • 501(c)3 • Hormigueros, PR

Profile

Provided bilingual education for students from kindergarten to twelfth grade in an individualized learning environment, also providing educational support to learning disabled children and attention deficit hyperactive disabled children. Teaching christian values and beliefs cemented in the holy bible.

PO Box 1332Hormigueros, PR 00660
Siviq Scores

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

Liabilities / Assets

91st percentile

0.73x

Higher debt load relative to assets than 91% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

94th percentile

0.87x

Higher debt load relative to revenue than 94% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Net Margin

54th percentile

3.8%

Higher net margin than 54% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

83rd percentile

$4,650

Higher top officer pay than 83% of similar nonprofits.

Top officer pay equals 3.4% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2025

Asset Growth

46th percentile

-4.5%

Faster asset growth than 46% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

36th percentile

-16%

Faster revenue growth than 36% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets91st percentile

Assets

Down

$164,266

Down $7,671 (-4.5%) from 2024

Liabilities

Down

$119,108

Down $12,930 (-9.8%) from 2024

Net Assets

Up

$45,158

Up $5,259 (+13%) from 2024

Operations
Liabilities / Revenue94th percentileNet Margin54th percentile

Revenue

Down

$137,475

Down $26,984 (-16%) from 2024

Expenses

Down

$132,216

Down $21,166 (-14%) from 2024

Net Income

Down

$5,259

Down $5,818 (-53%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth46th percentile

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

$300K$200K$100K$0-$100KAssets 2009: $259,204Liabilities 2009: $231,8392009Assets 2010: $250,560Liabilities 2010: $227,667Net Assets 2010: $22,8932010Assets 2011: $242,466Liabilities 2011: $219,166Net Assets 2011: $23,3002011Assets 2012: $232,125Liabilities 2012: $208,258Net Assets 2012: $23,8672012Assets 2013: $205,729Liabilities 2013: $216,388Net Assets 2013: -$10,6592013Assets 2014: $192,724Liabilities 2014: $210,414Net Assets 2014: -$17,6902014Assets 2015: $188,828Liabilities 2015: $205,432Net Assets 2015: -$16,6042015Assets 2016: $167,801Liabilities 2016: $191,566Net Assets 2016: -$23,7652016Assets 2017: $156,839Liabilities 2017: $182,809Net Assets 2017: -$25,9702017Assets 2018: $170,488Liabilities 2018: $177,129Net Assets 2018: -$6,6412018Assets 2019: $150,098Liabilities 2019: $158,784Net Assets 2019: -$8,6862019Assets 2020: $208,735Liabilities 2020: $172,318Net Assets 2020: $36,4172020Assets 2021: $186,112Liabilities 2021: $151,147Net Assets 2021: $34,9652021Assets 2022: $169,555Liabilities 2022: $142,922Net Assets 2022: $26,6332022Assets 2023: $161,473Liabilities 2023: $132,651Net Assets 2023: $28,8222023Assets 2024: $171,937Liabilities 2024: $132,038Net Assets 2024: $39,8992024Assets 2025: $164,266Liabilities 2025: $119,108Net Assets 2025: $45,1582025

Highlighted filing

2025

Assets$164,266
Liabilities$119,108
Net Assets$45,158
Open 2025 Filing

Operations Trend

Revenue Growth36th percentile

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

$200K$150K$100K$50K$0-$50KRevenue 2009: $164,521Expenses 2009: $158,110Net Income 2009: $6,4112009Revenue 2010: $145,583Expenses 2010: $150,055Net Income 2010: -$4,4722010Revenue 2011: $134,605Expenses 2011: $134,198Net Income 2011: $4072011Revenue 2012: $123,613Expenses 2012: $123,046Net Income 2012: $5672012Revenue 2013: $140,759Expenses 2013: $145,400Net Income 2013: -$4,6412013Revenue 2014: $114,884Expenses 2014: $121,915Net Income 2014: -$7,0312014Revenue 2015: $111,912Expenses 2015: $110,826Net Income 2015: $1,0862015Revenue 2016: $103,165Expenses 2016: $110,326Net Income 2016: -$7,1612016Revenue 2017: $107,742Expenses 2017: $109,947Net Income 2017: -$2,2052017Revenue 2018: $124,742Expenses 2018: $105,413Net Income 2018: $19,3292018Revenue 2019: $136,588Expenses 2019: $138,633Net Income 2019: -$2,0452019Revenue 2020: $176,376Expenses 2020: $131,273Net Income 2020: $45,1032020Revenue 2021: $141,846Expenses 2021: $143,298Net Income 2021: -$1,4522021Revenue 2022: $119,020Expenses 2022: $127,352Net Income 2022: -$8,3322022Revenue 2023: $142,438Expenses 2023: $140,249Net Income 2023: $2,1892023Revenue 2024: $164,459Expenses 2024: $153,382Net Income 2024: $11,0772024Revenue 2025: $137,475Expenses 2025: $132,216Net Income 2025: $5,2592025

Highlighted filing

2025

Revenue$137,475
Expenses$132,216
Net Income$5,259
Open 2025 Filing

Filings

Most recent year

2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$164,266
Liabilities
$119,108
Net assets
$45,158
Revenue
$137,475
Expenses
$132,216
Net income
$5,259
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.64$1.19$0.45$1.37$1.32$0.05
2024Detailed filing. Detailed filing data is available for this year.$1.72$1.32$0.40$1.64$1.53$0.11
2023Detailed filing. Detailed filing data is available for this year.$1.61$1.33$0.29$1.42$1.40$0.02
2022Detailed filing. Detailed filing data is available for this year.$1.70$1.43$0.27$1.19$1.27$0.08
2021Detailed filing. Detailed filing data is available for this year.$1.86$1.51$0.35$1.42$1.43$0.01
2020Detailed filing. Detailed filing data is available for this year.$2.09$1.72$0.36$1.76$1.31$0.45
2019Detailed filing. Detailed filing data is available for this year.$1.50$1.59$0.09$1.37$1.39$0.02
2018Detailed filing. Detailed filing data is available for this year.$1.70$1.77$0.07$1.25$1.05$0.19
2017Detailed filing. Detailed filing data is available for this year.$1.57$1.83$0.26$1.08$1.10$0.02
2016Detailed filing. Detailed filing data is available for this year.$1.68$1.92$0.24$1.03$1.10$0.07
2015Detailed filing. Detailed filing data is available for this year.$1.89$2.05$0.17$1.12$1.11$0.01
2014Detailed filing. Detailed filing data is available for this year.$1.93$2.10$0.18$1.15$1.22$0.07
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.06$2.16$0.11$1.41$1.45$0.05
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.32$2.08$0.24$1.24$1.23$0.01
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.42$2.19$0.23$1.35$1.34$0.00
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.51$2.28$0.23$1.46$1.50$0.04
2009Summary only. Only limited summary data is available for this year.$2.59$2.32$1.65$1.58$0.06
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Mar 12, 2026
Return Version
2024v5.0
Gross Receipts
$137,475
Mission and Program Overview

Mission

Provided bilingual education for students from kindergarten to twelfth grade in an individualized learning environment, also providing educational support to learning disabled children and attention deficit hyperactive disabled children. Teaching christian values and beliefs cemented in the holy bible.

Program Services

DescriptionGrantsExpenses
Education, General/Other: PROVIDED EDUCATION AND SUPPORT TO DISABLED CHILDREN (50 STUDENTS)$134,365$116,377
Compensation and Service Providers
Top Officer Pay83rd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
VIVIAN RUIZ CASTILLOTreasurerFT$4,650-$4,650
TRISHA RIVERA RUIZSecretary-$0--
WALDEMAR IRIZARRYPresident-$0--
Filing and Contact Details

Filer

Filer Name
Educational Services Center of San German Inc
EIN
66-0583733
Phone
7873429418
Address
PO BOX 1332, HORMIGUEROS, PR 00660

Signing Officer

Name
Vivian Ruiz
Title
Treasurer
Phone
7873429418
Signed
2026-03-12
Discuss with paid preparer
Yes

Preparer

Firm
CPA Idaelise Caraballo Del Valle
Address
PO BOX 598, HORMIGUEROS, PR 00660
Preparer
Idaelise Caraballo
Phone
7875683502
Supplemental Narrative

Additional Explanations

Form 990-EZ, Part I, Line 16

“Description;Amount^BANK CHARGES;1227|TECHNOLOGICAL SUBSCRIPTIONS;1791|LICENCES PERMITS AND OTHER TAXES;1551|SEMINARS AND TRAINING;569|INSURANCE;812|ACTIVITIES;2996|TRANSPORTATION;32|INTEREST;10696|MISCELLANEOUS;112^Total;19786^”

Form 990-EZ, Part II, Line 24

“Description;EOY Amount^ACCOUNTS RECEIVBALE;480|PREPAID EXPENSES;4118^Total;4598^”

Form 990-EZ, Part II, Line 26

“Description;EOY Amount^ACCOUNTS PAYABLE;2665|ACCRUAL LIABILITIES;401|NOTES PAYABLE;116042^Total;119108^”

Raw XML Appendix165 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
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IRS990EZ/BenefitsPaidToOrForMembersAmt00
IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0EDUCATIONAL SERVICES CENTER OF SAN GERMAN INC
IRS990EZ/BooksInCareOfDetail/PhoneNum07873429418
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 1332
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0HORMIGUEROS
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0PR
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd000660
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt055308
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt052328
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd00
IRS990EZ/ContributionsGiftsGrantsEtcAmt0250
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DirectIndirectPltclExpendAmt00
IRS990EZ/DonorAdvisedFndsInd00
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IRS990EZ/FeesAndOtherPymtToIndCntrctAmt03382
IRS990EZ/FiledScheduleAInd01
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IRS990EZ/ForeignFinancialAccountInd01
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IRS990EZ/ForeignOfficeInd01
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IRS990EZ/GainOrLossFromSaleOfAssetsAmt00
IRS990EZ/GamingGrossIncomeAmt00
IRS990EZ/GrantsAndSimilarAmountsPaidAmt00
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IRS990EZ/GrossReceiptsAmt0137475
IRS990EZ/GrossSalesOfInventoryAmt00
IRS990EZ/InfoInScheduleOPartIIInd0X
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IRS990EZ/InvestmentIncomeAmt0110
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IRS990EZ/LandAndBuildingsGrp/EOYAmt0107340
IRS990EZ/LobbyingActivitiesInd00
IRS990EZ/MadeLoansToFromOfficersInd00
IRS990EZ/MembershipDuesAmt00
IRS990EZ/MethodOfAccountingAccrualInd0X
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IRS990EZ/OccupancyRentUtltsAndMaintAmt016910
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt240
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt24650
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0TRISHA RIVERA RUIZ
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1WALDEMAR IRIZARRY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2VIVIAN RUIZ CASTILLO
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0Secretary
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Treasurer
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd00
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IRS990EZ/OtherChangesInNetAssetsAmt00
IRS990EZ/OtherExpensesTotalAmt019786
IRS990EZ/OtherRevenueTotalAmt00
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0PROVIDED BILINGUAL EDUCATION FOR STUDENTS FROM KINDERGARTEN TO TWELFTH GRADE IN AN INDIVIDUALIZED LEARNING ENVIRONMENT, ALSO PROVIDING EDUCATIONAL SUPPORT TO LEARNING DISABLED CHILDREN AND ATTENTION DEFICIT HYPERACTIVE DISABLED CHILDREN. TEACHING CHRISTIAN VALUES AND BELIEFS CEMENTED IN THE HOLY BIBLE.
IRS990EZ/PrintingPublicationsPostageAmt014386
IRS990EZ/ProgramServiceRevenueAmt0136898
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0Education, General/Other: PROVIDED EDUCATION AND SUPPORT TO DISABLED CHILDREN (50 STUDENTS)
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt0134365
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt0116377
IRS990EZ/ProhibitedTaxShelterTransInd00
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IRS990EZ/SaleOfAssetsGrossAmt00
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IRS990EZ/TanningServicesProvidedInd00
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
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IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt0132216
IRS990EZ/TotalProgramServiceExpensesAmt0116377
IRS990EZ/TotalRevenueAmt0137475
IRS990EZ/TransactionWithControlEntInd00
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990ScheduleA/SchoolInd0X
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd00
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0WORD OF MOUTH, DOCUMENTS PROVIDED TO FAMILY OR VISITORS DURING THE REGISTRATION. ALSO EDUCATION PUBLICITY IN THE FACILITY.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Part I, Line 3
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Description;Amount^BANK CHARGES;1227|TECHNOLOGICAL SUBSCRIPTIONS;1791|LICENCES PERMITS AND OTHER TAXES;1551|SEMINARS AND TRAINING;569|INSURANCE;812|ACTIVITIES;2996|TRANSPORTATION;32|INTEREST;10696|MISCELLANEOUS;112^Total;19786^
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Description;EOY Amount^ACCOUNTS RECEIVBALE;480|PREPAID EXPENSES;4118^Total;4598^
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Description;EOY Amount^ACCOUNTS PAYABLE;2665|ACCRUAL LIABILITIES;401|NOTES PAYABLE;116042^Total;119108^
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
ReasonableCauseExplanation/ExplanationTxt0ACCOUNT REVIEW WAS DELAY DUE TO CHANGE OF THE ACCOUNTING SYSTEM PROGRAM DURING THE FISCAL YEAR.
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0VIVIAN RUIZ
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum07873429418
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-03-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0EDUCATIONAL SERVICES CENTER OF SAN GERMAN INC
ReturnHeader/Filer/BusinessNameControlTxt0EDUC
ReturnHeader/Filer/EIN0660583733
ReturnHeader/Filer/PhoneNum07873429418
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 1332
ReturnHeader/Filer/USAddress/CityNm0HORMIGUEROS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0PR
ReturnHeader/Filer/USAddress/ZIPCd000660
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CPA Idaelise Caraballo Del Valle
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 598
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0HORMIGUEROS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0PR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd000660
ReturnHeader/PreparerPersonGrp/PhoneNum07875683502
ReturnHeader/PreparerPersonGrp/PreparationDt02026-03-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Idaelise Caraballo
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02026-03-12T14:45:43-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

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