Civic Intelligence

Banda Escolar Sum Guayanilla I

EIN 66-0886522 • 501(c)3 • Guayanilla, PR

Profile

Provide children the oprtunities to develop and perform music in a mar

84 Juan ArzolaGuayanilla, PR 00656
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 2024

Liabilities / Revenue

62nd percentile

0.00x

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

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

Net Margin

93rd percentile

67%

Higher net margin than 93% 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

80th percentile

28%

Faster asset growth than 80% of similar nonprofits.

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

Revenue Growth

13th percentile

-66%

Faster revenue growth than 13% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets60th percentile

Assets

Up

$147,347

Up $32,381 (+28%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$147,347

Up $32,381 (+28%) from 2023

Operations
Liabilities / Revenue62nd percentileNet Margin93rd percentile

Revenue

Down

$48,677

Down $96,136 (-66%) from 2023

Expenses

Down

$16,296

Down $127,221 (-89%) from 2023

Net Income

Up

$32,381

Up $31,085 (+2399%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth80th percentile

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

$150K$100K$50K$0Assets 2017: $72,069Liabilities 2017: $0Net Assets 2017: $72,0692017Assets 2018: $89,556Liabilities 2018: $0Net Assets 2018: $89,5562018Assets 2019: $110,872Liabilities 2019: $0Net Assets 2019: $110,8722019Assets 2020: $108,320Liabilities 2020: $0Net Assets 2020: $108,3202020Assets 2021: $101,998Liabilities 2021: $0Net Assets 2021: $101,9982021Assets 2022: $113,664Liabilities 2022: $0Net Assets 2022: $113,6642022Assets 2023: $114,966Liabilities 2023: $0Net Assets 2023: $114,9662023Assets 2024: $147,347Liabilities 2024: $0Net Assets 2024: $147,3472024

Highlighted filing

2024

Assets$147,347
Liabilities$0
Net Assets$147,347
Open 2024 Filing

Operations Trend

Revenue Growth13th percentile

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

$200K$100K$0-$100KRevenue 2017: $5,683Expenses 2017: $0Net Income 2017: $5,6832017Revenue 2018: $197,644Expenses 2018: $180,157Net Income 2018: $17,4872018Revenue 2019: $33,994Expenses 2019: $12,678Net Income 2019: $21,3162019Revenue 2020: $10,884Expenses 2020: $13,437Net Income 2020: -$2,5532020Revenue 2021: $11,891Expenses 2021: $900Net Income 2021: $10,9912021Revenue 2022: $40,307Expenses 2022: $28,641Net Income 2022: $11,6662022Revenue 2023: $144,813Expenses 2023: $143,517Net Income 2023: $1,2962023Revenue 2024: $48,677Expenses 2024: $16,296Net Income 2024: $32,3812024

Highlighted filing

2024

Revenue$48,677
Expenses$16,296
Net Income$32,381
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$147,347
Liabilities
$0
Net assets
$147,347
Revenue
$48,677
Expenses
$16,296
Net income
$32,381
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.47$0.00$1.47$0.49$0.16$0.32
2023Detailed filing. Detailed filing data is available for this year.$1.15$0.00$1.15$1.45$1.44$0.01
2022Detailed filing. Detailed filing data is available for this year.$1.14$0.00$1.14$0.40$0.29$0.12
2021Detailed filing. Detailed filing data is available for this year.$1.02$0.00$1.02$0.12$0.01$0.11
2020Detailed filing. Detailed filing data is available for this year.$1.08$0.00$1.08$0.11$0.13$0.03
2019Detailed filing. Detailed filing data is available for this year.$1.11$0.00$1.11$0.34$0.13$0.21
2018Detailed filing. Detailed filing data is available for this year.$0.90$0.00$0.90$1.98$1.80$0.17
2017Detailed filing. Detailed filing data is available for this year.$0.72$0.00$0.72$0.06$0.00$0.06
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Aug 4, 2025
Return Version
2024v5.0
Gross Receipts
$48,677
Mission and Program Overview

Mission

Provide children the oprtunities to develop and perform music in a mar

School Marching Band. Provide children the oportunities to develop and perform music in a

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$71,531$76,597▲ $5,066
Cash and Non-Interest-Bearing Accounts$42,535$70,750▲ $28,215
Total Assets$114,966$147,347▲ $32,381
Other Assets Total$900--
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$114,966$147,347▲ $32,381
Total Net Assets Fund Balance$114,966$147,347▲ $32,381
Total Liabilities and Net Assets / Fund Balance$114,966$147,347▲ $32,381
Compensation and Service Providers
Top Officer Pay81st percentile

Board Members and Trustees

NameTitle
Armando L BorrPresident
Revenue and Support

Revenue Composition

Contributions and Grants
$48,634
Program Service Revenue
$0
Investment Income
$43
Other Revenue
$0
All Other Contributions
$29,482
Change in Net Assets
$32,381
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$16,296
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$11,850--$11,850
Other Expenses$2,360$35-$2,360
Fees for Services Accounting-$1,800-$1,800
Total Functional Expenses$14,210$2,086$0$16,296
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
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
Filing and Contact Details

Filer

Filer Name
Banda Escolar Sum Guayanilla I
EIN
66-0886522
Phone
7872136920
Address
84 Juan Arzola, GUAYANILLA, PR 00656

Signing Officer

Name
Armando L Borrero Ortiz
Title
Director
Phone
7872136920
Signed
2025-08-04
Discuss with paid preparer
No

Organization Details

Principal Officer
Armando L Borrero Ortiz
Formed
2017
Legal Domicile
Pr
Voting Board Members
7
Independent Board Members
7
Employees
0
Volunteers
5

Preparer

Firm
Aatax
Address
PO BOX 1750, Juana Diaz, PR 00795
Preparer
Andres Lopez Alvarado
Phone
7878471838
Supplemental Narrative

Additional Explanations

Banda Escolar Sum Guayanilla

“11a Regular meetings”

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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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