Civic Intelligence

Bellas Artes De Caguas Corp

EIN 66-0637108 • 501(c)3 • Caguas, PR

Profile

Promote the participation and collaboration of educational institutions, private entities and government entities in order to obtain the most extensive and effective cultural and tourist development of the mid-eastern region of Puerto Rico; to carry out, promote and collaborate with all acts and activities that exalt the values and artistic components of the Puerto Rican culture; and to develop an artistic expression that identifies the Municipality of Caguas and improves the quality of life of its citizens and all of Puerto Rico.

PMB 322 Box 4956Caguas, PR 00725

www.bellasartescaguas.com

Siviq Scores

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

Liabilities / Assets

62nd percentile

0.15x

Higher debt load relative to assets than 62% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

62nd percentile

0.15x

Higher debt load relative to revenue than 62% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

41st percentile

0.7%

Higher net margin than 41% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

76th percentile

$126,800

Higher top officer pay than 76% of similar nonprofits.

Top officer pay equals 5.3% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

57th percentile

6.1%

Faster asset growth than 57% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

85th percentile

56%

Faster revenue growth than 85% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets62nd percentile

Assets

Up

$2,407,854

Up $138,502 (+6.1%) from 2023

Liabilities

Up

$363,688

Up $121,832 (+50%) from 2023

Net Assets

Up

$2,044,166

Up $16,670 (+0.8%) from 2023

Operations
Liabilities / Revenue62nd percentileNet Margin41st percentile

Revenue

Up

$2,403,323

Up $865,085 (+56%) from 2023

Expenses

Up

$2,386,651

Up $917,577 (+62%) from 2023

Net Income

Down

$16,672

Down $52,492 (-76%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth57th percentile

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

$3.0M$2.0M$1.0M$0Assets 2021: $1,915,067Liabilities 2021: $518,748Net Assets 2021: $1,396,3192021Assets 2022: $2,342,862Liabilities 2022: $384,530Net Assets 2022: $1,958,3322022Assets 2023: $2,269,352Liabilities 2023: $241,856Net Assets 2023: $2,027,4962023Assets 2024: $2,407,854Liabilities 2024: $363,688Net Assets 2024: $2,044,1662024

Highlighted filing

2024

Assets$2,407,854
Liabilities$363,688
Net Assets$2,044,166
Open 2024 Filing

Operations Trend

Revenue Growth85th percentile

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2021: $338,025Expenses 2021: $776,788Net Income 2021: -$438,7632021Revenue 2022: $1,831,895Expenses 2022: $1,269,882Net Income 2022: $562,0132022Revenue 2023: $1,538,238Expenses 2023: $1,469,074Net Income 2023: $69,1642023Revenue 2024: $2,403,323Expenses 2024: $2,386,651Net Income 2024: $16,6722024

Highlighted filing

2024

Revenue$2,403,323
Expenses$2,386,651
Net Income$16,672
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$2,407,854
Liabilities
$363,688
Net assets
$2,044,166
Revenue
$2,403,323
Expenses
$2,386,651
Net income
$16,672
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.41$0.36$2.04$2.40$2.39$0.02
2023Detailed filing. Detailed filing data is available for this year.$2.27$0.24$2.03$1.54$1.47$0.07
2022Detailed filing. Detailed filing data is available for this year.$2.34$0.38$1.96$1.83$1.27$0.56
2021Detailed filing. Detailed filing data is available for this year.$1.92$0.52$1.40$0.34$0.78$0.44
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 14, 2025
Return Version
2023v6.0
Gross Receipts
$2,403,323
Mission and Program Overview

Mission

Promote the participation and collaboration of educational institutions, private entities and government entities in order to obtain the most extensive and effective cultural and tourist development of the mid-eastern region of Puerto Rico; to carry out, promote and collaborate with all acts and activities that exalt the values and artistic components of the Puerto Rican culture; and to develop an artistic expression that identifies the Municipality of Caguas and improves the quality of life of its citizens and all of Puerto Rico.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,385,725$1,732,743▲ $347,018
Cash and Non-Interest-Bearing Accounts$694,606$374,780▼ $319,826
Inventories for Sale or Use$55,769$108,988▲ $53,219
Accounts Receivable$29,576$76,751▲ $47,175
Prepaid Expenses and Deferred Charges$28,973$38,626▲ $9,653
Total Assets$2,269,352$2,407,854▲ $138,502
Other Assets Total$74,703$75,966▲ $1,263
Liabilities
Accounts Payable and Accrued Expenses$125,425$241,678▲ $116,253
Other Liabilities$72,605$87,482▲ $14,877
Unsecured Notes Loans Payable$30,311$33,648▲ $3,337
Deferred Revenue$13,515$880▼ $12,635
Total Liabilities$241,856$363,688▲ $121,832
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,027,496$2,044,166▲ $16,670
Total Net Assets Fund Balance$2,027,496$2,044,166▲ $16,670
Total Liabilities and Net Assets / Fund Balance$2,269,352$2,407,854▲ $138,502

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$59,389$249,191-
Equipment$1,249,561$990,444-
Leasehold Improvements$423,793$1,057,326-
Compensation and Service Providers
Top Officer Pay76th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Ivonne ClassExecutive DirectorFT$126,800$126,800

Board Members and Trustees

NameTitle
William Miranda TorresPresident
Lydia Rivera DenizardVice-President
Angie FriasDirector
Carmen MunozDirector
Isaac EsquilinDirector
Linda HernandezDirector
Raul RodriguezDirector
Zabdiel HernandezDirector
Zoila LevisSecretary
Carlos BonillaTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$441,133
Program Service Revenue
$1,546,288
Investment Income
$2,455
Other Revenue
$413,447
Change in Net Assets
$16,672

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,403,323
Total Revenue per Audited Statements
$2,403,323
Total Revenue per Form 990
$2,403,323
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,940,110
Salaries, Compensation, and Employee Benefits$446,541
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$744,688$155,540$0$900,228
Fees for Services Other$323,412$26,055$0$349,467
Depreciation Depletion$252,220$78,030$0$330,250
Other Salaries and Wages$201,737$62,411$0$264,148
Current Officers, Directors, Trustees, and Key Employees$96,840$29,960$0$126,800
Insurance$44,324$13,713$0$58,037
Payroll Taxes$30,770$9,519$0$40,289
Occupancy$21,711$6,717$0$28,428
Advertising$18,060$0$0$18,060
Other Expenses$0$16,560$0$16,560
Other Employee Benefits$11,688$3,616$0$15,304
Travel$0$12,495$0$12,495
Fees for Services Legal$0$9,134$0$9,134
Office Expenses$0$8,629$0$8,629
Total Functional Expenses$1,872,540$514,111$0$2,386,651

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,386,651
Total Expenses per Audited Statements$2,386,651
Total Expenses per Form 990$2,386,651
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deposits from Clients$78,756
Operating Lease Liability$8,726
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
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
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Bellas Artes de Caguas Corp
EIN
66-0637108
Phone
7876535323
Address
PMB 322 Box 4956, Caguas, PR 00725

Signing Officer

Name
Ivonne Class
Title
Executive Director
Phone
7876535323
Signed
2025-05-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ivonne Class
Formed
2003
Legal Domicile
Pr
Voting Board Members
10
Independent Board Members
10
Employees
11
Volunteers
0

Preparer

Firm
Crowe Pr Psc
Address
RQ
Preparer
Jose Penabaz CPA
Phone
7876251800
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

“The Treasurer and Executive Director are responsible to approve and review Form 990.”

Pt VI, Line 15A

“The compensation of the Organizations Executive Director is approved by the Board of Directors.”

Form 990, Part IX, Line 11G

“Technical Services 238705. 238705. 0. 0.”

Form 990, Part IX, Line 11G

“Engineering Services 488. 488. 0. 0.”

Form 990, Part IX, Line 11G

“Security Services 110274. 84219. 26055. 0.”

Form 990, Part IX, Line 24E

“Food and Beverages 245576. 245576. 0. 0.”

Form 990, Part IX, Line 24E

“Rent Expense 323. 247. 76. 0.”

Form 990, Part IX, Line 24E

“Membership Dues 1129. 0. 1129. 0.”

Form 990, Part IX, Line 24E

“Other Expenses 653200. 498865. 154335. 0.”

Raw XML AppendixShowing 400 of 502 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
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0125425
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0241678
IRS990/AccountsReceivableGrp/BOYAmt029576
IRS990/AccountsReceivableGrp/EOYAmt076751
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0Promote the participation and collaboration of educational institutions, private entities and government entities in order to obtain the most extensive and effective cultural and tourist development of the mid-eastern region of Puerto Rico; to carry out, promote and collaborate with all acts and activities that exalt the values and artistic components of the Puerto Rican culture; and to develop an artistic expression that identifies the Municipality of Caguas and improves the quality of life of its citizens and all of Puerto Rico.
IRS990/AdvertisingGrp/FundraisingAmt00
IRS990/AdvertisingGrp/ManagementAndGeneralAmt00
IRS990/AdvertisingGrp/ProgramServicesAmt018060
IRS990/AdvertisingGrp/TotalAmt018060
IRS990/AllOtherExpensesGrp/FundraisingAmt00
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt0155540
IRS990/AllOtherExpensesGrp/ProgramServicesAmt0744688
IRS990/AllOtherExpensesGrp/TotalAmt0900228
IRS990/AuditCommitteeInd0false
IRS990/BooksInCareOfDetail/PersonNm0JOSE RAMOS
IRS990/BooksInCareOfDetail/PhoneNum07876535323
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0PMB 322 Box 4956
IRS990/BooksInCareOfDetail/USAddress/CityNm0Caguas
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0PR
IRS990/BooksInCareOfDetail/USAddress/ZIPCd000726
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0694606
IRS990/CashNonInterestBearingGrp/EOYAmt0374780
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt00
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt029960
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt096840
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0126800
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0441133
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt02455
IRS990/CYOtherExpensesAmt01940110
IRS990/CYOtherRevenueAmt0413447
IRS990/CYProgramServiceRevenueAmt01546288
IRS990/CYRevenuesLessExpensesAmt016672
IRS990/CYSalariesCompEmpBnftPaidAmt0446541
IRS990/CYTotalExpensesAmt02386651
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt02403323
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DeferredRevenueGrp/BOYAmt013515
IRS990/DeferredRevenueGrp/EOYAmt0880
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/FundraisingAmt00
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt078030
IRS990/DepreciationDepletionGrp/ProgramServicesAmt0252220
IRS990/DepreciationDepletionGrp/TotalAmt0330250
IRS990/Desc0Rent of facilities and ancilliary locations
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt011
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt01872540
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesLegalGrp/FundraisingAmt00
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt09134
IRS990/FeesForServicesLegalGrp/ProgramServicesAmt00
IRS990/FeesForServicesLegalGrp/TotalAmt09134
IRS990/FeesForServicesOtherGrp/FundraisingAmt00
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt026055
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt0323412
IRS990/FeesForServicesOtherGrp/TotalAmt0349467
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt61.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt71.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt81.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt91.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt1040.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd9X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt100
IRS990/Form990PartVIISectionAGrp/PersonNm0William Miranda Torres
IRS990/Form990PartVIISectionAGrp/PersonNm1Lydia Rivera Denizard
IRS990/Form990PartVIISectionAGrp/PersonNm2Carlos Bonilla
IRS990/Form990PartVIISectionAGrp/PersonNm3Zoila Levis
IRS990/Form990PartVIISectionAGrp/PersonNm4Linda Hernandez
IRS990/Form990PartVIISectionAGrp/PersonNm5Zabdiel Hernandez
IRS990/Form990PartVIISectionAGrp/PersonNm6Isaac Esquilin
IRS990/Form990PartVIISectionAGrp/PersonNm7Raul Rodriguez
IRS990/Form990PartVIISectionAGrp/PersonNm8Carmen Munoz
IRS990/Form990PartVIISectionAGrp/PersonNm9Angie Frias
IRS990/Form990PartVIISectionAGrp/PersonNm10Ivonne Class
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10126800
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/TitleTxt0President
IRS990/Form990PartVIISectionAGrp/TitleTxt1Vice-President
IRS990/Form990PartVIISectionAGrp/TitleTxt2Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt3Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt4Director
IRS990/Form990PartVIISectionAGrp/TitleTxt5Director
IRS990/Form990PartVIISectionAGrp/TitleTxt6Director
IRS990/Form990PartVIISectionAGrp/TitleTxt7Director
IRS990/Form990PartVIISectionAGrp/TitleTxt8Director
IRS990/Form990PartVIISectionAGrp/TitleTxt9Director
IRS990/Form990PartVIISectionAGrp/TitleTxt10Executive Director
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr02003
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt010
IRS990/GovernmentGrantsAmt0441133
IRS990/GrantAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt02403323
IRS990/GrossRentsGrp/RealAmt0321725
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt010
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/FundraisingAmt00
IRS990/InsuranceGrp/ManagementAndGeneralAmt013713
IRS990/InsuranceGrp/ProgramServicesAmt044324
IRS990/InsuranceGrp/TotalAmt058037
IRS990/InventoriesForSaleOrUseGrp/BOYAmt055769
IRS990/InventoriesForSaleOrUseGrp/EOYAmt0108988
IRS990/InvestmentIncomeGrp/ExclusionAmt02455
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt02455
IRS990/InvestmentIncomeGrp/UnrelatedBusinessRevenueAmt00
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt02296961
IRS990/LandBldgEquipBasisNetGrp/BOYAmt01385725
IRS990/LandBldgEquipBasisNetGrp/EOYAmt01732743
IRS990/LandBldgEquipCostOrOtherBssAmt04029704
IRS990/LegalDomicileStateCd0PR
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0Promote the participation and collaboration of educational institutions, private entities and government entities in order to obtain the most extensive and effective cultural and tourist development of the mid-eastern region of Puerto Rico; to carry out, promote and collaborate with all acts and activities that exalt the values and artistic components of the Puerto Rican culture; and to develop an artistic expression that identifies the Municipality of Caguas and improves the quality of life of its citizens and all of Puerto Rico.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt02027496
IRS990/NetAssetsOrFundBalancesEOYAmt02044166
IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt0321725
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt0321725
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt02027496
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt02044166
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/FundraisingAmt00
IRS990/OccupancyGrp/ManagementAndGeneralAmt06717
IRS990/OccupancyGrp/ProgramServicesAmt021711
IRS990/OccupancyGrp/TotalAmt028428
IRS990/OfficeExpensesGrp/FundraisingAmt00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt08629
IRS990/OfficeExpensesGrp/ProgramServicesAmt00
IRS990/OfficeExpensesGrp/TotalAmt08629
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt074703
IRS990/OtherAssetsTotalGrp/EOYAmt075966
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt03616
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt011688
IRS990/OtherEmployeeBenefitsGrp/TotalAmt015304
IRS990/OtherExpensesGrp/Desc0Repairs and Maintenance
IRS990/OtherExpensesGrp/Desc1Sales and Use Tax
IRS990/OtherExpensesGrp/Desc2Bank Charges
IRS990/OtherExpensesGrp/Desc3Waste Disposal
IRS990/OtherExpensesGrp/FundraisingAmt00
IRS990/OtherExpensesGrp/FundraisingAmt10
IRS990/OtherExpensesGrp/FundraisingAmt20
IRS990/OtherExpensesGrp/FundraisingAmt30
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt029581
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt19736
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt242415
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt316560
IRS990/OtherExpensesGrp/ProgramServicesAmt095618
IRS990/OtherExpensesGrp/ProgramServicesAmt131472
IRS990/OtherExpensesGrp/ProgramServicesAmt20
IRS990/OtherExpensesGrp/ProgramServicesAmt30
IRS990/OtherExpensesGrp/TotalAmt0125199
IRS990/OtherExpensesGrp/TotalAmt141208
IRS990/OtherExpensesGrp/TotalAmt242415
IRS990/OtherExpensesGrp/TotalAmt316560
IRS990/OtherLiabilitiesGrp/BOYAmt072605
IRS990/OtherLiabilitiesGrp/EOYAmt087482
IRS990/OtherRevenueMiscGrp/BusinessCd0722310
IRS990/OtherRevenueMiscGrp/Desc0Other
IRS990/OtherRevenueMiscGrp/ExclusionAmt091722
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt091722
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt00
IRS990/OtherRevenueTotalAmt091722
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt062411
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0201737
IRS990/OtherSalariesAndWagesGrp/TotalAmt0264148
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt09519
IRS990/PayrollTaxesGrp/ProgramServicesAmt030770
IRS990/PayrollTaxesGrp/TotalAmt040289
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt028973
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt038626
IRS990/PrincipalOfficerNm0IVONNE CLASS
IRS990/PriorPeriodAdjustmentsAmt0-2
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0531120
IRS990/ProgramServiceRevenueGrp/BusinessCd1561599
IRS990/ProgramServiceRevenueGrp/BusinessCd2561599
IRS990/ProgramServiceRevenueGrp/Desc0Rent of facilities
IRS990/ProgramServiceRevenueGrp/Desc1Box Office
IRS990/ProgramServiceRevenueGrp/Desc2Bar
IRS990/ProgramServiceRevenueGrp/ExclusionAmt00
IRS990/ProgramServiceRevenueGrp/ExclusionAmt10
IRS990/ProgramServiceRevenueGrp/ExclusionAmt20
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0505868
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1560610
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2479810
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt10
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt20
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0199566
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0125
IRS990/PYOtherExpensesAmt01101965
IRS990/PYOtherRevenueAmt0275037
IRS990/PYProgramServiceRevenueAmt01063510
IRS990/PYRevenuesLessExpensesAmt069164
IRS990/PYSalariesCompEmpBnftPaidAmt0367109
IRS990/PYTotalExpensesAmt01469074
IRS990/PYTotalRevenueAmt01538238
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt016672
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt0321725
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0827593
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0Other Income Part III, Line 12 Description: MISCELLANEOUS INCOME 2020: 12411. 2021: 59820. 2022: 9672. 2023: 91722. Description: ANCILLIARY LOCATIONS 2021: 141329. 2022: 265365. 2023: 321725.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0Pt III Ln 12
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0441133
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0199566
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0749096
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt014175
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt01403970
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt02455
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0125
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0125
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0149
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt02854
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt01546288
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt01063510
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0881525
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0311290
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt03802613
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt02455
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0125
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0125
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0149
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt02854
IRS990ScheduleA/InvestmentIncomeCYPct00.00050
IRS990ScheduleA/InvestmentIncomePYPct00.00010
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt0413447
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt0275037
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt0201149
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt012411
IRS990ScheduleA/OtherIncome509Grp/TotalAmt0902044
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00
IRS990ScheduleA/PublicSupportCY509Pct00.85190
IRS990ScheduleA/PublicSupportPY509Pct00.86810
IRS990ScheduleA/PublicSupportTotal509Amt05206583
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt01987421
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt01263076
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt01630621
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0325465
IRS990ScheduleA/Total509Grp/TotalAmt05206583
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt06111481
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/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt01249561
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0990444
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt02240005
IRS990ScheduleD/ExpensesSubtotalAmt02386651
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0423793
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt01057326
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt01481119
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt059389
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0249191
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt0308580
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt078756
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt18726
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Deposits from Clients
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Operating Lease Liability
IRS990ScheduleD/RevenueSubtotalAmt02403323
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01732743
IRS990ScheduleD/TotalExpensesPerForm990Amt02386651
IRS990ScheduleD/TotalLiabilityAmt087482
IRS990ScheduleD/TotalRevenuePerForm990Amt02403323

Document Assets

No mirrored PDF or thumbnail assets are attached yet.