Civic Intelligence

Instituto Nueva Escuela Inc

990 • Fiscal year 2017 • EIN 66-0725105

Jul 01, 2016 to Jun 30, 2017 • Filed on Jun 27, 2018

1101 Ponce DE Leon AveSan Juan, PR 00925

(787) 758-7766

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

59th percentile

0.16x

Higher debt load relative to assets than 59% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

45th percentile

0.08x

Higher debt load relative to revenue than 45% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

71st percentile

13%

Higher net margin than 71% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

35th percentile

$0

Higher top officer pay than 35% of similar nonprofits.

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

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

5th percentile

-23%

Faster asset growth than 5% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

59th percentile

8.9%

Faster revenue growth than 59% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Down

$1,958,636

Down $575,939 (-23%) from 2016

Net Assets

Up

$1,649,330

Up $537,384 (+48%) from 2016

Liabilities

Down

$309,306

Down $1,113,323 (-78%) from 2016

Revenue

Up

$4,070,633

Up $332,229 (+8.9%) from 2016

Expenses

Up

$3,533,249

Up $172,040 (+5.1%) from 2016

Net Income

Up

$537,384

Up $160,189 (+42%) from 2016

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$6.0M$4.0M$2.0M$0Assets 2009: $195,004Liabilities 2009: $60,723Net Assets 2009: $134,2812009Assets 2010: $211,994Liabilities 2010: $33,847Net Assets 2010: $178,1472010Assets 2011: $278,225Liabilities 2011: $71,813Net Assets 2011: $206,4122011Assets 2012: $210,173Liabilities 2012: $61,984Net Assets 2012: $148,1892012Assets 2014: $4,378,132Liabilities 2014: $3,115,839Net Assets 2014: $1,262,2932014Assets 2015: $1,224,852Liabilities 2015: $490,101Net Assets 2015: $734,7512015Assets 2016: $2,534,575Liabilities 2016: $1,422,629Net Assets 2016: $1,111,9462016Assets 2017: $1,958,636Liabilities 2017: $309,306Net Assets 2017: $1,649,3302017Assets 2018: $1,619,608Liabilities 2018: $233,312Net Assets 2018: $1,386,2962018Assets 2019: $2,427,572Liabilities 2019: $447,605Net Assets 2019: $1,979,9672019Assets 2020: $3,046,634Liabilities 2020: $1,063,312Net Assets 2020: $1,983,3222020Assets 2021: $3,075,578Liabilities 2021: $581,501Net Assets 2021: $2,494,0772021Assets 2022: $3,117,282Liabilities 2022: $619,319Net Assets 2022: $2,497,9632022Assets 2023: $2,274,896Liabilities 2023: $590,707Net Assets 2023: $1,684,1892023Assets 2024: $3,499,113Liabilities 2024: $746,140Net Assets 2024: $2,752,9732024

Highlighted filing

2017

Assets$1,958,636
Liabilities$309,306
Net Assets$1,649,330

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$15M$10M$5.0M$0-$5.0MRevenue 2009: $385,303Expenses 2009: $251,022Net Income 2009: $134,2812009Revenue 2010: $453,657Expenses 2010: $409,791Net Income 2010: $43,8662010Revenue 2011: $436,393Expenses 2011: $408,126Net Income 2011: $28,2672011Revenue 2012: $700,941Expenses 2012: $424,664Net Income 2012: $276,2772012Revenue 2014: $3,793,116Expenses 2014: $2,992,436Net Income 2014: $800,6802014Revenue 2015: $3,671,293Expenses 2015: $4,198,835Net Income 2015: -$527,5422015Revenue 2016: $3,738,404Expenses 2016: $3,361,209Net Income 2016: $377,1952016Revenue 2017: $4,070,633Expenses 2017: $3,533,249Net Income 2017: $537,3842017Revenue 2018: $4,463,116Expenses 2018: $4,746,111Net Income 2018: -$282,9952018Revenue 2019: $6,576,349Expenses 2019: $6,032,489Net Income 2019: $543,8602019Revenue 2020: $5,559,431Expenses 2020: $5,556,076Net Income 2020: $3,3552020Revenue 2021: $8,465,266Expenses 2021: $7,959,058Net Income 2021: $506,2082021Revenue 2022: $7,952,642Expenses 2022: $7,948,756Net Income 2022: $3,8862022Revenue 2023: $8,617,113Expenses 2023: $9,430,887Net Income 2023: -$813,7742023Revenue 2024: $10,642,279Expenses 2024: $9,607,883Net Income 2024: $1,034,3962024

Highlighted filing

2017

Revenue$4,070,633
Expenses$3,533,249
Net Income$537,384
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Jun 27, 2018
Return Version
2016v3.0
Gross Receipts
$4,070,633
Mission and Program Overview

Mission

The Instituto Nueva Escuela (INE) has been established as a non profit corporation, for charitable purposes to disseminate the Montesori system principles to teachers.

To disseminate the Montessori system principles for the benefit of children and the Puerto Rico system education through educational services to teachers.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$2,419,890$1,874,269▼ $545,621
Accounts Receivable$82,868$65,681▼ $17,187
Prepaid Expenses and Deferred Charges$26,157$10,974▼ $15,183
Land, Buildings, and Equipment, Net$5,660$7,712▲ $2,052
Total Assets$2,534,575$1,958,636▼ $575,939
Liabilities
Deferred Revenue$1,266,000$190,187▼ $1,075,813
Accounts Payable and Accrued Expenses$156,629$119,119▼ $37,510
Total Liabilities$1,422,629$309,306▼ $1,113,323
Net Assets / Fund Balance
Unrestricted Net Assets$2,589$1,649,330▲ $1,646,741
Temporarily Rstr Net Assets$1,109,357$0▼ $1,109,357
Permanently Rstr Net Assets$0$0→ $0
Total Net Assets Fund Balance$1,111,946$1,649,330▲ $537,384
Total Liabilities and Net Assets / Fund Balance$2,534,575$1,958,636▼ $575,939

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$7,712$10,715$18,427
Buildings$0$0$0
Other Land Buildings$0$0$0
Land$0-$0
Leasehold Improvements$0$0$0
Compensation and Service Providers
Revenue and Support

Revenue Composition

Contributions and Grants
$4,009,708
Program Service Revenue
$60,925
Investment Income
$0
Other Revenue
$0
All Other Contributions
$4,009,708
Change in Net Assets
$537,384

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table1$31,375Fair Market Value (FMV)
Total Noncash Contributions1$31,375-

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,070,633
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$0
Total Revenue per Audited Statements
$4,070,633
Total Revenue per Form 990
$4,070,633
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,141,147
Other Expenses$392,102
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,073,771$369,462-$2,443,233
Other Employee Benefits$217,719$157,174-$374,893
Payroll Taxes$274,568$48,453-$323,021
All Other Expenses$71,277$71,166-$142,443
Fees for Services Management$69,359$14,720-$84,079
Occupancy$45,109--$45,109
Other Expenses$0$31,575$0$31,575
Travel$0$9,171-$9,171
Insurance-$4,402-$4,402
Depreciation Depletion-$2,748-$2,748
Fees for Services Legal$662--$662
Total Functional Expenses$2,801,778$731,471$0$3,533,249

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,533,249
Total Expenses per Audited Statements$3,533,249
Total Expenses per Form 990$3,533,249
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Other Expense Adjustments$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
Audit committee
Yes
Backup withholding compliance
Yes
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
No
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

This Form is prepared by a Certified Public Accountant and then it is reviewed and signed by the Treasurer of the organization.

Form 990, Part VI, Section C, Line 19

The organization makes its financial statements available to the public by filing a Non Profitable Corporate Annual Report with the Puerto Rico State Department

Filing and Contact Details

Filer

Filer Name
Instituto Nueva Escuela
EIN
66-0725105
Phone
7877587766
Address
1101 PONCE DE LEON AVE, SAN JUAN, PR 00925

Signing Officer

Name
Raul Aponte Hernandez
Title
President
Phone
7877587766
Signed
2018-06-27
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Raul Aponte Hernandez
Formed
2008
Legal Domicile
Pr
Voting Board Members
8
Independent Board Members
8
Employees
223
Volunteers
11

Preparer

Firm
DE ANGEL y COMPANIA PSC
Address
PO BOX 5460, CAGUAS, PR 00726
Preparer
Carlos De Angel
Phone
7877584428
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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/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt04009708
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt03978133
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt03613248
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt03530595
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt03690820
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0399085
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt015211881
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt060925
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0125156
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0140698
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0102296
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0271178
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0700253
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/InvestmentIncomePYPct00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01
IRS990ScheduleA/PublicSupportPY509Pct01
IRS990ScheduleA/PublicSupportTotal509Amt015912134
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt04039058
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt03738404
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt03671293
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt03793116
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0670263
IRS990ScheduleA/Total509Grp/TotalAmt015912134
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt04039058
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt03738404
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt03671293
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt03793116
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0670263
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt015912134
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/DonatedServicesAndUseFcltsAmt00
IRS990ScheduleD/DonatedServicesUseFcltsAmt00
IRS990ScheduleD/EquipmentGrp/BookValueAmt07712
IRS990ScheduleD/EquipmentGrp/DepreciationAmt010715
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt018427
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt03533249
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt00
IRS990ScheduleD/InvestmentExpensesNotIncldAmt00
IRS990ScheduleD/LandGrp/BookValueAmt00
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/LossesReportedAmt00
IRS990ScheduleD/NetUnrealizedGainsInvstAmt00
IRS990ScheduleD/OtherExpensesIncludedAmt00
IRS990ScheduleD/OtherExpensesNotIncludedAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/OtherRevenueAmt00
IRS990ScheduleD/OtherRevenuesNotIncludedAmt00
IRS990ScheduleD/PriorYearAdjustmentsAmt00
IRS990ScheduleD/RecoveriesPriorYearGrantsAmt00
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt04070633
IRS990ScheduleD/TotalBookValueLandBuildingsAmt07712
IRS990ScheduleD/TotalExpensesPerForm990Amt03533249
IRS990ScheduleD/TotalRevenuePerForm990Amt04070633
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt04070633
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt03533249
IRS990/ScheduleJRequiredInd00
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd00
IRS990ScheduleM/Form8283ReceivedCnt00
IRS990ScheduleM/OtherNonCashContriTableGrp/ContributionCnt01
IRS990ScheduleM/OtherNonCashContriTableGrp/Desc0RENT
IRS990ScheduleM/OtherNonCashContriTableGrp/MethodOfDeterminingRevenuesTxt0FMV
IRS990ScheduleM/OtherNonCashContriTableGrp/NonCashCheckboxInd0X
IRS990ScheduleM/OtherNonCashContriTableGrp/NoncashContributionsRptF990Amt031375
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd00
IRS990ScheduleM/ThirdPartiesUsedInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0This Form is prepared by a Certified Public Accountant and then it is reviewed and signed by the Treasurer of the organization.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The organization makes its financial statements available to the public by filing a Non Profitable Corporate Annual Report with the Puerto Rico State Department
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt01109357
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt02534575
IRS990/TotalAssetsEOYAmt01958636
IRS990/TotalAssetsGrp/BOYAmt02534575
IRS990/TotalAssetsGrp/EOYAmt01958636
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt04009708
IRS990/TotalEmployeeCnt0223
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0731471
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02801778
IRS990/TotalFunctionalExpensesGrp/TotalAmt03533249
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01422629
IRS990/TotalLiabilitiesEOYAmt0309306
IRS990/TotalLiabilitiesGrp/BOYAmt01422629
IRS990/TotalLiabilitiesGrp/EOYAmt0309306
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01111946
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01649330
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOtherProgSrvcExpenseAmt00
IRS990/TotalOtherProgSrvcGrantAmt00
IRS990/TotalOtherProgSrvcRevenueAmt00
IRS990/TotalOthProgramServiceRevGrp/ExclusionAmt00
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt00
IRS990/TotalOthProgramServiceRevGrp/UnrelatedBusinessRevenueAmt00

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.50$0.75$2.75$10.6$9.61$1.03
2023Detailed filing. Detailed filing data is available for this year.$2.27$0.59$1.68$8.62$9.43$0.81
2022Detailed filing. Detailed filing data is available for this year.$3.12$0.62$2.50$7.95$7.95$0.00
2021Detailed filing. Detailed filing data is available for this year.$3.08$0.58$2.49$8.47$7.96$0.51
2020Detailed filing. Detailed filing data is available for this year.$3.05$1.06$1.98$5.56$5.56$0.00
2019Detailed filing. Detailed filing data is available for this year.$2.43$0.45$1.98$6.58$6.03$0.54
2018Detailed filing. Detailed filing data is available for this year.$1.62$0.23$1.39$4.46$4.75$0.28
2017Detailed filing. Detailed filing data is available for this year.$1.96$0.31$1.65$4.07$3.53$0.54
2016Summary only. Only limited summary data is available for this year.$2.53$1.42$1.11$3.74$3.36$0.38
2015Summary only. Only limited summary data is available for this year.$1.22$0.49$0.73$3.67$4.20$0.53
2014Summary only. Only limited summary data is available for this year.$4.38$3.12$1.26$3.79$2.99$0.80
2012Summary only. Only limited summary data is available for this year.$0.21$0.06$0.15$0.70$0.42$0.28
2011Summary only. Only limited summary data is available for this year.$0.28$0.07$0.21$0.44$0.41$0.03
2010Summary only. Only limited summary data is available for this year.$0.21$0.03$0.18$0.45$0.41$0.04
2009Summary only. Only limited summary data is available for this year.$0.20$0.06$0.13$0.39$0.25$0.13
Peer Organizations

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