Civic Intelligence

Colegio De Aprendizaje Y Desarrollo Educativo Integrado Corp

EIN 66-0719172 • 501(c)3 • Moca, PR

Profile

Specialized school for special needs students.

PO Box 578Moca, PR 00676
Siviq Scores

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

Liabilities / Assets

87th percentile

0.71x

Higher debt load relative to assets than 87% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

86th percentile

1.12x

Higher debt load relative to revenue than 86% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

64th percentile

12%

Higher net margin than 64% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

23rd percentile

$0

Higher top officer pay than 23% of similar nonprofits.

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

501(c)3 • $5M-$10M nonprofits • Source year 2024

Asset Growth

41st percentile

1.5%

Faster asset growth than 41% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

62nd percentile

14%

Faster revenue growth than 62% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Assets

Up

$5,532,783

Up $80,923 (+1.5%) from 2023

Liabilities

Down

$3,937,810

Down $325,976 (-7.6%) from 2023

Net Assets

Up

$1,594,973

Up $406,899 (+34%) from 2023

Revenue

Up

$3,521,803

Up $438,344 (+14%) from 2023

Expenses

Up

$3,114,904

Up $146,370 (+4.9%) from 2023

Net Income

Up

$406,899

Up $291,974 (+254%) from 2023

Trend Graphs

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2013: $10,150Liabilities 2013: $0Net Assets 2013: $10,1502013Assets 2015: $46,738Liabilities 2015: $15,0882015Assets 2016: $978,888Liabilities 2016: $946,6002016Assets 2017: $1,798,083Liabilities 2017: $1,731,941Net Assets 2017: $66,1422017Assets 2018: $3,219,870Liabilities 2018: $3,083,336Net Assets 2018: $136,5342018Assets 2019: $3,619,288Liabilities 2019: $3,005,128Net Assets 2019: $614,1602019Assets 2020: $3,746,174Liabilities 2020: $3,283,324Net Assets 2020: $462,8502020Assets 2021: $4,238,578Liabilities 2021: $3,426,791Net Assets 2021: $811,7872021Assets 2022: $4,739,952Liabilities 2022: $3,706,555Net Assets 2022: $1,033,3972022Assets 2023: $5,451,860Liabilities 2023: $4,263,786Net Assets 2023: $1,188,0742023Assets 2024: $5,532,783Liabilities 2024: $3,937,810Net Assets 2024: $1,594,9732024

Highlighted filing

2024

Assets$5,532,783
Liabilities$3,937,810
Net Assets$1,594,973

Operations Trend

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

$4.0M$3.0M$2.0M$1.0M$0Revenue 2013: $241,080Expenses 2013: $240,030Net Income 2013: $1,0502013Revenue 2015: $310,798Expenses 2015: $232,714Net Income 2015: $78,0842015Revenue 2016: $359,362Expenses 2016: $358,725Net Income 2016: $6372016Revenue 2017: $457,724Expenses 2017: $423,870Net Income 2017: $33,8542017Revenue 2018: $863,214Expenses 2018: $792,823Net Income 2018: $70,3912018Revenue 2019: $2,183,483Expenses 2019: $1,712,396Net Income 2019: $471,0872019Revenue 2020: $1,756,250Expenses 2020: $1,577,579Net Income 2020: $178,6712020Revenue 2021: $2,403,524Expenses 2021: $2,054,586Net Income 2021: $348,9382021Revenue 2022: $2,994,788Expenses 2022: $2,582,021Net Income 2022: $412,7672022Revenue 2023: $3,083,459Expenses 2023: $2,968,534Net Income 2023: $114,9252023Revenue 2024: $3,521,803Expenses 2024: $3,114,904Net Income 2024: $406,8992024

Highlighted filing

2024

Revenue$3,521,803
Expenses$3,114,904
Net Income$406,899

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Apr 26, 2025
Return Version
2024v5.1
Gross Receipts
$3,521,803
Mission and Program Overview

Mission

Provide specialized education services to students with special needs.

Specialized school for special needs students.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$3,549,475$3,411,394▼ $138,081
Accounts Receivable$1,367,278$1,291,026▼ $76,252
Cash and Non-Interest-Bearing Accounts$432,107$553,580▲ $121,473
Total Assets$5,451,860$5,532,783▲ $80,923
Other Assets Total$103,000$276,783▲ $173,783
Liabilities
Mortgage Notes Payable Secured by Investment Property$3,866,169$3,666,266▼ $199,903
Accounts Payable and Accrued Expenses$397,617$271,544▼ $126,073
Total Liabilities$4,263,786$3,937,810▼ $325,976
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$885,881$1,476,473▲ $590,592
Total Net Assets Fund Balance$1,188,074$1,594,973▲ $406,899
Total Liabilities and Net Assets / Fund Balance$5,451,860$5,532,783▲ $80,923

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,451,402$579,679-
Other Land Buildings$123,831$153,613-
Land$577,808--
Equipment$258,353$740,450-
Leasehold Improvements$0--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024----$0
2023----$0
2022----$0
2021----$0
2020----$0
Compensation and Service Providers

Board Members and Trustees

NameTitle
Christian PaganPresident
Hector ColonVice President
Lydia Del ValleSecretary
Derling AcevedoTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$159,900
Program Service Revenue
$3,361,903
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$406,899

Audited Revenue Reconciliation

Revenue per Audited Statements
$0
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Form 990
$0
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,092,013
Other Expenses$1,022,891
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,432,666$452,421-$1,885,087
Depreciation Depletion-$295,581-$295,581
Payroll Taxes$157,264$49,662-$206,926
Fees for Services Other$101,049$72,783-$173,832
Interest-$138,994-$138,994
Other Expenses$35,870$3,931-$39,801
Insurance$16,868--$16,868
Fees for Services Accounting-$13,296-$13,296
Advertising$6,209--$6,209
Travel$2,505--$2,505
Total Functional Expenses$2,022,228$1,092,676$0$3,114,904

Audited Expense Reconciliation

Line ItemAmount
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Expenses per Audited Statements$0
Total Expenses per Form 990$0
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
Yes
Backup withholding compliance
Yes
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
Yes
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Part VI Section B Line 15

The compensation for officers, executive directors key employees and ceo are discused by members of the board and they all approve it.

Filing and Contact Details

Filer

Filer Name
Colegio De Aprendizaje Y Desarrollo Educativo Integrado Corp
EIN
66-0719172
Phone
7873967303
Address
PO BOX 578, Moca, PR 00676

Signing Officer

Name
Christian Pagan
Title
President
Phone
7874303227
Signed
2025-04-26
Discuss with paid preparer
No

Organization Details

Formed
2008
Voting Board Members
5
Independent Board Members
5
Employees
128

Preparer

Firm
V&c Group LLC
Address
PO BOX 262, MOCA, PR 00676
Preparer
CPA Carlos G Vale Pendas
Phone
7876926104
Supplemental Narrative

Additional Explanations

Part IV-B-12C

The secretary of the board document the monthly meetings of the board of directors in minutes.

Part IV B19

The financial statements and governing documents are available to the public request or correspondit audit.

PART IX LINE 11G

Other fees for services are paids to psicologysts, therapist nurse and for tutories.

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IRS990ScheduleA/DistributionsGrp/CYTotalAnnualDistributionsAmt00
IRS990ScheduleA/DistributionsGrp/ExemptUseAssetsAcquisPaidAmt00
IRS990ScheduleA/DistributionsGrp/QualifiedSetAsideAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/AcquisitionIndebtednessGrp/PriorYearAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/AdjustedFMVLessIndebtednessGrp/PriorYearAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/AverageMonthlyCashBalancesGrp/PriorYearAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/AverageMonthlyFMVOfSecGrp/PriorYearAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/CashDeemedCharitableGrp/PriorYearAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/DiscountClaimedAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/FMVOtherNonExemptUseAssetGrp/PriorYearAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/NetVlNonExemptUseAssetsGrp/PriorYearAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/PctOfNetVlNonExemptUseAstGrp/PriorYearAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/RecoveriesPYDistriMinAssetGrp/PriorYearAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/TotalFMVOfNonExemptUseAssetGrp/CurrentYearAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/TotalFMVOfNonExemptUseAssetGrp/PriorYearAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/TotalMinimumAssetGrp/PriorYearAmt00
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/ScheduleBRequiredInd0true
IRS990ScheduleD/AgentTrusteeEtcInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt02451402
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0579679
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt03031081
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt00
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt00
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt00
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt00
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt00
IRS990ScheduleD/DisclosedForCharitablePrpsInd0false
IRS990ScheduleD/DisclosedOrgLegCtrlInd0false
IRS990ScheduleD/EndingBalanceAmt00
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt0258353
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0740450
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt0998803
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt00
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/LandGrp/BookValueAmt0577808
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt0577808
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0123831
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0153613
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt0277444
IRS990ScheduleD/RelatedOrgListSchRInd0false
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt00
IRS990ScheduleD/Section170hRqrStsfdInd0false
IRS990ScheduleD/SolicitedAssetsSaleInd0false
IRS990ScheduleD/TotalBookValueLandBuildingsAmt03411394
IRS990ScheduleD/TotalBookValueOtherAssetsAmt00
IRS990ScheduleD/TotalBookValueProgramRltdAmt00
IRS990ScheduleD/TotalBookValueSecuritiesAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt00
IRS990ScheduleD/TotalLiabilityAmt00
IRS990ScheduleD/TotalRevenuePerForm990Amt00
IRS990ScheduleD/WrittenPolicyMonitoringInd0false
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0true
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE SECRETARY OF THE BOARD DOCUMENT THE MONTHLY MEETINGS OF THE BOARD OF DIRECTORS IN MINUTES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FINANCIAL STATEMENTS AND GOVERNING DOCUMENTS ARE AVAILABLE TO THE PUBLIC REQUEST OR CORRESPONDIT AUDIT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE COMPENSATION FOR OFFICERS, EXECUTIVE DIRECTORS KEY EMPLOYEES AND CEO ARE DISCUSED BY MEMBERS OF THE BOARD AND THEY ALL APPROVE IT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3OTHER FEES FOR SERVICES ARE PAIDS TO PSICOLOGYSTS, THERAPIST NURSE AND FOR TUTORIES.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0PART IV-B-12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1PART IV B19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2PART VI SECTION B LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3PART IX LINE 11g
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt05451860
IRS990/TotalAssetsEOYAmt05532783
IRS990/TotalAssetsGrp/BOYAmt05451860
IRS990/TotalAssetsGrp/EOYAmt05532783
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0159900
IRS990/TotalEmployeeCnt0128
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt01092676
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02022228
IRS990/TotalFunctionalExpensesGrp/TotalAmt03114904
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt04263786

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