Civic Intelligence

Puerto Rico Historic Building Drawing Society

EIN 66-0793427 • 501(c)3 • San Juan, PR

Profile

The provide a unifield register of historic buildings for use by the general pubic a collection of documentary measured drawings, photographs and architectural

PO Box 9020034San Juan, PR 00902
Siviq Scores

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

Liabilities / Assets

95th percentile

1.36x

Higher debt load relative to assets than 95% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

97th percentile

2.20x

Higher debt load relative to revenue than 97% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

39th percentile

-2.7%

Higher net margin than 39% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

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 2024

Asset Growth

90th percentile

81%

Faster asset growth than 90% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

36th percentile

-16%

Faster revenue growth than 36% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets95th percentile

Assets

Up

$184,055

Up $82,603 (+81%) from 2023

Liabilities

Up

$249,571

Up $84,702 (+51%) from 2023

Net Assets

Down

-$65,516

Down $2,099 (-3.3%) from 2023

Operations
Liabilities / Revenue97th percentileNet Margin39th percentile

Revenue

Down

$113,486

Down $22,366 (-16%) from 2023

Expenses

Down

$116,585

Down $19,244 (-14%) from 2023

Net Income

Down

-$3,099

Down $3,122 (-13574%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth90th percentile

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

$300K$200K$100K$0-$100KAssets 2018: $1Liabilities 2018: $0Net Assets 2018: $02018Assets 2019: $85,509Liabilities 2019: $0Net Assets 2019: $02019Assets 2020: $104,407Liabilities 2020: $117,661Net Assets 2020: -$13,2542020Assets 2021: $99,533Liabilities 2021: $116,330Net Assets 2021: -$16,7972021Assets 2022: $83,618Liabilities 2022: $113,802Net Assets 2022: -$30,1842022Assets 2023: $101,452Liabilities 2023: $164,869Net Assets 2023: -$63,4172023Assets 2024: $184,055Liabilities 2024: $249,571Net Assets 2024: -$65,5162024

Highlighted filing

2024

Assets$184,055
Liabilities$249,571
Net Assets-$65,516
Open 2024 Filing

Operations Trend

Revenue Growth36th percentile

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

$200K$150K$100K$50K$0-$50KRevenue 2018: $32,426Expenses 2018: $30,068Net Income 2018: $2,3582018Revenue 2019: $107,866Expenses 2019: $107,866Net Income 2019: $02019Revenue 2020: $46,109Expenses 2020: $62,015Net Income 2020: -$15,9062020Revenue 2021: $97,557Expenses 2021: $101,100Net Income 2021: -$3,5432021Revenue 2022: $145,833Expenses 2022: $159,220Net Income 2022: -$13,3872022Revenue 2023: $135,852Expenses 2023: $135,829Net Income 2023: $232023Revenue 2024: $113,486Expenses 2024: $116,585Net Income 2024: -$3,0992024

Highlighted filing

2024

Revenue$113,486
Expenses$116,585
Net Income-$3,099
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$184,055
Liabilities
$249,571
Net assets
-$65,516
Revenue
$113,486
Expenses
$116,585
Net income
-$3,099
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.84$2.50$0.66$1.13$1.17$0.03
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.01$1.65$0.63$1.36$1.36$0.00
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.84$1.14$0.30$1.46$1.59$0.13
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.00$1.16$0.17$0.98$1.01$0.04
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.04$1.18$0.13$0.46$0.62$0.16
2019Summary only. Only limited summary data is available for this year.$0.86$0.00$0.00$1.08$1.08$0.00
2018Summary only. Only limited summary data is available for this year.$0.00$0.00$0.00$0.32$0.30$0.02
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Apr 15, 2025
Return Version
2024v5.2
Gross Receipts
$113,486
Mission and Program Overview

Mission

The provide a unifield register of historic buildings for use by the general public. A colection of documentary measured drawings, photographs and architectural information for about 1200 structures and sites in puerto rico has been developed already.

Pr historic building provide unified register or

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$100,000$183,335▲ $83,335
Loans From Officers Directors$164,869$149,571▼ $15,298
Cash and Non-Interest-Bearing Accounts$1,452$720▼ $732
Land, Buildings, and Equipment, Net$0$0→ $0
Rtn Earn Endowment Incm Other Fnds$-63,417$-66,516▼ $3,099
Total Assets$101,452$184,055▲ $82,603
Liabilities
Accounts Payable and Accrued Expenses-$100,000-
Total Liabilities$164,869$249,571▲ $84,702
Net Assets / Fund Balance
Total Net Assets Fund Balance$-63,417$-65,516▼ $2,099
Total Liabilities and Net Assets / Fund Balance$101,452$184,055▲ $82,603

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$0--
Other Land Buildings$0--
Land$0--
Equipment$0--
Leasehold Improvements$0--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024----$0
2023----$0
2022----$0
2021----$0
2020----$0
Compensation and Service Providers
Top Officer Pay81st percentile

Board Members and Trustees

NameTitle
Andy RiveraPresident
Revenue and Support

Revenue Composition

Contributions and Grants
$113,486
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$113,486
Change in Net Assets
$-3,099

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$60,000
Other Expenses$25,039
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$60,000--$60,000
Benefits to Members$31,546--$31,546
All Other Expenses$12,142$0$0$12,142
Fees for Services Accounting$1,362--$1,362
Insurance$918--$918
Other Expenses$180--$180
Total Functional Expenses$116,585$0$0$116,585

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
In-house lobbying only
No
Subject to proxy tax
No

Reported Spending and Taxes

Line ItemAmount
Total Exempt Function Spending$3,099
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$164,869$149,571▼ $15,298
Governance and Compliance

Governance Checklist

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

Filer

Filer Name
Puerto Rico Historic Building Drawing Society
EIN
66-0793427
Address
PO BOX 9020034, San Juan, PR 00902

Signing Officer

Name
Andy Rivera
Title
President
Phone
7875659451
Signed
2025-04-15
Discuss with paid preparer
No

Organization Details

Legal Domicile
Fl
Voting Board Members
3
Independent Board Members
3
Employees
0

Preparer

Firm
Mar Accounting & Tax Services LLC
Address
525 FD ROOSEVELT STE 808, San Juan, PR 00918
Preparer
Aida Marrero Martinez
Phone
7877679218
Supplemental Narrative

Additional Explanations

Puerto Rico Historic Building Drawings

“Provide unifed register of history buildings”

Raw XML Appendix385 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.

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ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0ANDY RIVERA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
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ReturnHeader/BusinessOfficerGrp/SignatureDt02025-04-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PUERTO RICO HISTORIC BUILDING DRAWING SOCIETY
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0660955877
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MAR ACCOUNTING & TAX SERVICES LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0525 FD ROOSEVELT STE 808
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0San Juan
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0PR
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ReturnHeader/PreparerPersonGrp/PhoneNum07877679218
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0AIDA MARRERO MARTINEZ
ReturnHeader/ReturnTs02025-07-02T18:02:44-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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