Civic Intelligence

Acueducto Rural El Manantial

EIN 66-0670350 • 501(c)3 • Caguas, PR

Profile

Provide drinking water services to the community

HC Box 32686Caguas, PR 00725
Siviq Scores

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

Liabilities / Assets

60th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

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

Liabilities / Revenue

62nd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

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

Net Margin

95th percentile

74%

Higher net margin than 95% of similar nonprofits.

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

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 2025

Asset Growth

93rd percentile

121%

Faster asset growth than 93% of similar nonprofits.

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

Revenue Growth

51st percentile

-1.0%

Faster revenue growth than 51% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets60th percentile

Assets

Up

$67,187

Up $36,745 (+121%) from 2024

Liabilities

Flat

$0

Flat from 2024

Net Assets

Up

$67,187

Up $36,745 (+121%) from 2024

Operations
Liabilities / Revenue62nd percentileNet Margin95th percentile

Revenue

Down

$49,622

Down $509 (-1.0%) from 2024

Expenses

Down

$12,877

Down $75,645 (-85%) from 2024

Net Income

Up

$36,745

Up $75,136 (+196%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth93rd percentile

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

$80K$60K$40K$20K$0Assets 2024: $30,442Liabilities 2024: $0Net Assets 2024: $30,4422024Assets 2025: $67,187Liabilities 2025: $0Net Assets 2025: $67,1872025

Highlighted filing

2025

Assets$67,187
Liabilities$0
Net Assets$67,187
Open 2025 Filing

Operations Trend

Revenue Growth51st percentile

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

$100K$50K$0-$50KRevenue 2024: $50,131Expenses 2024: $88,522Net Income 2024: -$38,3912024Revenue 2025: $49,622Expenses 2025: $12,877Net Income 2025: $36,7452025

Highlighted filing

2025

Revenue$49,622
Expenses$12,877
Net Income$36,745
Open 2025 Filing

Filings

Most recent year

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

Open filing
Assets
$67,187
Liabilities
$0
Net assets
$67,187
Revenue
$49,622
Expenses
$12,877
Net income
$36,745
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$67.2$0.00$67.2$49.6$12.9$36.7
2024Detailed filing. Detailed filing data is available for this year.$30.4$0.00$30.4$50.1$88.5$38.4
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Aug 19, 2025
Return Version
2024v5.2
Gross Receipts
$49,622
Mission and Program Overview

Mission

To provide safe, affordable, and reliable water service

Program Services

DescriptionGrantsExpenses
The organization primary program is providing clean, safe and reliable water services to the local community. In 2024, the organization maintained and operated the municipal water system, ensuring uninterrupted service to the households and business in the community. Key activities included regular water quality testing, infrastructure maintenance. emergency repairs and customer service support. The organization also promoted water conservation through community outreach and education initiatives.-$12,877
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
PEDRO VERGARAPresidente-$0--
LUIS HERNANDEZ ORTIZTesorero-$0--
LUIS E HERNANDEZVocal-$0--
RENE O HERNANDEZVocal-$0--
Filing and Contact Details

Filer

Filer Name
Acueducto Rural El Manantial
EIN
66-0670350
In Care Of
% Luis E Hernandez
Address
HC Box 32686, Caguas, PR 00725

Signing Officer

Name
Luis E Hernandez
Title
Tesorero
Phone
7877454454
Signed
2025-08-19
Discuss with paid preparer
No

Preparer

Firm
Sanabria and Asociates LLC
Address
BO PUEBLO, 122 CALLE PADIAL, CAGUAS, PR 00725
Preparer
Ramon J Sanabria Burgos
Phone
7877437062
Supplemental Narrative

Additional Explanations

Part I Line 16

“Utilities $2291.00”

Part I Line 16

“Laboratory and Tests $2110.00”

Part I Line 16

“Materials and Labor $917.00”

Part I Line 16

“Labor Duties $1155.00”

Raw XML Appendix160 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/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0LUIS HERNANDEZ
IRS990EZ/BooksInCareOfDetail/PhoneNum07875954748
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0Hc 07 Box 32686
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Caguas
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0PR
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd000725
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt030442
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt067187
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt049622
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt036745
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt06100
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt030442
IRS990EZ/Form990TotalAssetsGrp/EOYAmt067187
IRS990EZ/GrossReceiptsAmt049622
IRS990EZ/LandAndBuildingsGrp/BOYAmt00
IRS990EZ/LandAndBuildingsGrp/EOYAmt00
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt030442
IRS990EZ/NetAssetsOrFundBalancesEOYAmt067187
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt030442
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt067187
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt00.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt10.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt20.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt30.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0PEDRO VERGARA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1LUIS HERNANDEZ ORTIZ
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2LUIS E HERNANDEZ
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3RENE O HERNANDEZ
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0Presidente
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Tesorero
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Vocal
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Vocal
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt00
IRS990EZ/OtherAssetsTotalDetail/EOYAmt00
IRS990EZ/OtherExpensesTotalAmt06473
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0To provide safe, affordable, and reliable water service
IRS990EZ/PrintingPublicationsPostageAmt0304
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0The organization primary program is providing clean, safe and reliable water services to the local community. In 2024, the organization maintained and operated the municipal water system, ensuring uninterrupted service to the households and business in the community. Key activities included regular water quality testing, infrastructure maintenance. emergency repairs and customer service support. The organization also promoted water conservation through community outreach and education initiatives.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt012877
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt012877
IRS990EZ/TotalProgramServiceExpensesAmt012877
IRS990EZ/TotalRevenueAmt049622
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0The entity is dedicated to provide drinking water services to the community as the core mission of the entity.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0Part I
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt013075
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt011775
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt037056
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt035928
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt084759
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt037847
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt013075
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt011315
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt015533
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt017451
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt095221
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct00.00000
IRS990ScheduleA/PublicSupportTotal509Amt0179980
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt049622
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt050131
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt047243
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt015533
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt017451
IRS990ScheduleA/Total509Grp/TotalAmt0179980
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt049622
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt050131
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt047243
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt015533
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt017451
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0179980
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Utilities $2291.00
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Laboratory and Tests $2110.00
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Materials and Labor $917.00
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Labor Duties $1155.00
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Part I Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Part I Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Part I Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Part I Line 16
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0LUIS E HERNANDEZ
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Tesorero
ReturnHeader/BusinessOfficerGrp/PhoneNum07877454454
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-08-19
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Acueducto Rural El Manantial
ReturnHeader/Filer/BusinessNameControlTxt0ACUE
ReturnHeader/Filer/EIN0660670350
ReturnHeader/Filer/InCareOfNm0% Luis E Hernandez
ReturnHeader/Filer/USAddress/AddressLine1Txt0HC Box 32686
ReturnHeader/Filer/USAddress/CityNm0Caguas
ReturnHeader/Filer/USAddress/StateAbbreviationCd0PR
ReturnHeader/Filer/USAddress/ZIPCd000725
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0660900171
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SANABRIA AND ASOCIATES LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0BO PUEBLO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine2Txt0122 CALLE PADIAL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CAGUAS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0PR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd000725
ReturnHeader/PreparerPersonGrp/PhoneNum07877437062
ReturnHeader/PreparerPersonGrp/PreparationDt02025-08-19
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0RAMON J SANABRIA BURGOS
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-08-19T08:11:23-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.