Civic Intelligence

Abba Pater Church Corporation

EIN 66-0889823 • 501(c)3 • Bajadero, PR

Pub. 78 EligibleNTEE X20

Profile

Abba Pater Church a nonprofit corporation functions as a church offering Christian education spiritual counseling and diverse community services. Our programs encompass a wide array of activities such as community outreach youth engagement and charitable support. We cater to various demographics including families couples youth individuals battling drug addiction and the homeless with a central emphasis on fostering spiritual growth and personal transformation.

PO Box 1247Bajadero, PR 00616-1247
Siviq Scores

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

Liabilities / Assets

83rd percentile

0.41x

Higher debt load relative to assets than 83% of similar nonprofits.

NTEE X20 • $500k-$1M nonprofits • Source year 2022

Liabilities / Revenue

79th percentile

0.42x

Higher debt load relative to revenue than 79% of similar nonprofits.

NTEE X20 • $500k-$1M nonprofits • Source year 2022

Net Margin

22nd percentile

-7.6%

Higher net margin than 22% of similar nonprofits.

NTEE X20 • $500k-$1M nonprofits • Source year 2022

Top Officer Pay

94th percentile

$121,500

Higher top officer pay than 94% of similar nonprofits.

Top officer pay equals 22.2% of source-year revenue.

NTEE X20 • $500k-$1M nonprofits • Source year 2022

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2022

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2022

Assets

$559,628

No earlier filing loaded for comparison.

Liabilities

$229,556

No earlier filing loaded for comparison.

Net Assets

$330,072

No earlier filing loaded for comparison.

Revenue

$547,476

No earlier filing loaded for comparison.

Expenses

$589,156

No earlier filing loaded for comparison.

Net Income

-$41,680

No earlier filing loaded for comparison.

Trend Graphs

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2022: $559,628Liabilities 2022: $229,556Net Assets 2022: $330,0722022

Highlighted filing

2022

Assets$559,628
Liabilities$229,556
Net Assets$330,072

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2022: $547,476Expenses 2022: $589,156Net Income 2022: -$41,6802022

Highlighted filing

2022

Revenue$547,476
Expenses$589,156
Net Income-$41,680

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2022Detailed filing. Detailed filing data is available for this year.$5.60$2.30$3.30$5.47$5.89$0.42
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
May 13, 2025
Return Version
2022v5.0
Gross Receipts
$547,476
Mission and Program Overview

Mission

Abba Pater Church a nonprofit corporation functions as a church offering Christian education spiritual counseling and diverse community services. Our programs encompass a wide array of activities such as community outreach youth engagement and charitable support. We cater to various demographics including families couples youth individuals battling drug addiction and the homeless with a central emphasis on fostering spiritual growth and personal transformation.

Abba Pater Church it is a non-profit corporation establish as a Church offering Christian education Spiritual counseling community work kids activities and youth activities social and charitable help to the community families couples young people people addicted to drugs and homeless among others in a spiritual transformation bases.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$84,429$409,428▲ $324,999
Cap Stk Tr Prin Current Funds$371,752$330,072▼ $41,680
Cash and Non-Interest-Bearing Accounts$290,397$150,200▼ $140,197
Savings and Temporary Cash Investments$0$0→ $0
Accounts Receivable$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Rtn Earn Endowment Incm Other Fnds$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$374,826$559,628▲ $184,802
Other Assets Total$0$0→ $0
Liabilities
Unsecured Notes Loans Payable$0$225,000▲ $225,000
Escrow Account Liability$3,008$4,490▲ $1,482
Accounts Payable and Accrued Expenses$66$66→ $0
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Other Liabilities$0$0→ $0
Deferred Revenue$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$3,074$229,556▲ $226,482
Net Assets / Fund Balance
Total Net Assets Fund Balance$371,752$330,072▼ $41,680
Total Liabilities and Net Assets / Fund Balance$374,826$559,628▲ $184,802

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$35,000$0$0
Other Land Buildings$6,682$0$0
Land$325,000-$0
Equipment$42,746$0$0
Leasehold Improvements$0$0$0
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Jose a Montijo SolerPresidente and PastorFT$121,500$121,500
Ana L Lugo RiveraVice President and PastorFT$18,550$18,550
Revenue and Support

Revenue Composition

Contributions and Grants
$547,476
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$529,153
Change in Net Assets
$-41,680
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$426,314
Salaries, Compensation, and Employee Benefits$162,842
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$107,856$42,861$0$150,717
Current Officers, Directors, Trustees, and Key Employees$121,500$18,550$0$140,050
Fees for Services Management$52,585$1,531$0$54,116
Payments to Affiliates$33,464$0$0$33,464
Other Expenses$26,957$0$0$26,957
Occupancy$19,200$0$0$19,200
Office Expenses$3,566$12,632$0$16,198
Other Employee Benefits$0$13,723$0$13,723
Conferences and Meetings$0$9,258$0$9,258
Payroll Taxes$0$9,069$0$9,069
Insurance$0$4,814$0$4,814
Travel$4,672$0$0$4,672
Fees for Services Legal$0$2,176$0$2,176
Information Technology$0$1,480$0$1,480
Interest$0$453$0$453
Total Functional Expenses$472,609$116,547$0$589,156
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Part VI, Line 2

| Employee:, Relationship:, Employee:| JOSE A MONTIJO SOLER, Family Relationship, ANA L LUGO RIVERA| ANA L LUGO RIVERA, Family Relationship, JOSE A MONTIJO SOLER|

Part VI, Section B, Line 11A

As a first-time filer of Form 990 we acknowledge our oversight of the annual filing requirement. Moving forward our commitment is to diligently fulfill all reporting obligations to ensure compliance with regulatory standards.

Part VI, Section B, Line 12C

Yes the organization regularly and consistently monitors and enforces compliance with its internal policies through periodic reviews audits and regular staff training to ensure all members adhere to the established guidelines

Part VI, Section C, Line 19

Yes the church has shared its financial statements with the public throughout the tax year. These are openly reviewed in meetings with members offering a summary and addressing any inquiries. Furthermore the documents are accessible in our office for those interested in reviewing them.

Part VII, List Of Officers

| Employee Name:, Description:| JOSE A MONTIJO SOLER, The reported compensation is for services rendered in the capacity of lead pastor including preaching pastoral care church administration and spiritual leadership. No compensation is provided for her role as President| ANA L LUGO RIVERA, The compensation reported is for her ministerial duties as a pastor of the church. No compensation is provided for her role as Vice President|

Filing and Contact Details

Filer

Filer Name
Abba Pater Church Corporation
EIN
66-0889823
In Care Of
% JOSE ANTONIO MONTIJO SOLER
Address
PO BOX 1247, Bajadero, PR 00616-1247

Signing Officer

Name
Jose a Montijo Soler
Title
President
Signed
2025-05-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jose Antonio Montijo-soler
Formed
2018
Legal Domicile
Pr
Voting Board Members
20
Independent Board Members
0
Employees
0
Volunteers
150

Preparer

Firm
Avatech Corporation
Address
PO Box 3528, Arecibo, PR 00613
Preparer
Lisandra Camacho Martinez
Supplemental Narrative

Additional Explanations

Part IX, line 24E

| Description:, Amount:| Tu Yo Verdadero Book and Worbook. Books created by the pastor and use in bibles studies at church, $15686.00| Missions and missionary work in evangelism, $28270.00| Assistance to people struggling with drug addiction, $1177.00| activities for Youth group at church, $655.00| Childrens ministry activities, $792.00| Expenses related to the truck used for transporting equipment for evangelistic services and Route 21, $4366.00| Media-related expenses for essential equipment audiovisual equipment., $44539.00| Expenses related to worship group rehearsal, $6000.00| Entrepreneural Congress Service, $873.00| Offerings to pastors who volunteer their services to the church, $18300.00| Offering for guest speakers at church services evangelistic campaigns conferences retreats an, $21766.00| Donations to families in need gifts to volunteers that give service to the church and any other., $12053.00| Charitable expenses", $1980.00| Activity Expenses- Evangelistic congres worship and any other community activity., $26957.00| Offering given to the host church for the use of their sanctuary during our services, $30000.00| Honorary offerings provided to retired pastors who do not receive pension income., $16325.00| Car allowance, $3050.00| Building Repairs and maintenance, $1000.00| Pandemic Expenses, $3110.00| Bible Studies & Ruta 21 School, $3095.00| Love Hugs & Love offerings, $4788.00| Adjustment of $23 reflects rounding differences from reporting expenses without cents, $23.00|

Financial Statement Notes

Part IV, line 2B

The organization holds escrow accounts for the purpose of withholding and remitting payroll taxes including Social Security Medicare and other applicable federal and state taxes on behalf of the pastors. These funds are withheld from the pastors salary and are paid directly to the appropriate tax authorities in accordance with applicable tax laws and regulations

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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/OtherExpensesGrp/Desc0Media-related expenses for essential equipment, audiovisual equipment.
IRS990/OtherExpensesGrp/Desc1Offering given to the host church for the use of their sanctuary during our services
IRS990/OtherExpensesGrp/Desc2Missions and missionary work in evangelism
IRS990/OtherExpensesGrp/Desc3Activity Expenses- Evangelistic, congres, worship and any other community activity.
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IRS990/PrincipalOfficerNm0JOSE ANTONIO MONTIJO-SOLER
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IRS990/ProgSrvcAccomActy2Grp/Desc0The Missions and Outreach program is a vital aspect of the organizations core mission dedicated to addressing the comprehensive needs of underserved community members. Through a range of initiatives including cleaning abandoned homes of the elderly delivering essential food to low-income families offering limited financial aid in emergencies and providing emotional and spiritual support to individuals facing hardships the program embodies the values of compassion human dignity and practical assistance. Operated entirely by volunteers all services are offered free of charge to ensure accessibility and uphold the organizations commitment to serving the most vulnerable members of society. The programs efforts not only provide tangible support but also aim to foster a sense of community resilience and hope among those it serves.
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IRS990/ProgSrvcAccomActy3Grp/Desc0Abba Pater Worship is a vital outreach ministry within the church dedicated to spreading the message of salvation and Christian principles through the creation and dissemination of faith-based music and videos. Through carefully crafted content the ministry aims to reach a wide audience with the message of hope and spiritual upliftment. These materials serve as a tool to convey the core tenets of the Christian faith and promote positivity compassion and faithfulness among viewers and listeners. In addition to producing and sharing music and videos Abba Pater Worship goes the extra mile by organizing complimentary concerts in underserved communities. These live events bring the worship experience directly to individuals who may not have regular access to traditional church services. By taking worship outside of the conventional church setting the ministry ensures that its message reaches those who may benefit most from its uplifting and comforting effects. The free concerts hosted by Abba Pater Worship not only provide entertainment but also offer a source of emotional support and encouragement to attendees. In underserved areas where access to such events may be limited these concerts become a beacon of hope and a moment of spiritual solace for many. Through the power of music and community gathering the ministry fosters a sense of togetherness and shared faith among those who participate in these events. It is important to note that all the services provided by Abba Pater Worship including the distribution of music and videos as well as the organization of concerts are offered to the public free of charge. This commitment to accessibility ensures that individuals from all walks of life can benefit from the ministrys offerings without any financial barriers. The sustainability of these services is made possible through the generous support of charitable donations from individuals and organizations who believe in the mission and impact of Abba Pater Worship. Through its multifaceted approach to outreach Abba Pater Worship continues to touch the lives of many spreading the message of faith hope and love through the universal language of music and the power of community. By bridging the gap between traditional worship spaces and underserved communities the ministry stands as a beacon of light and a source of inspiration for all who seek spiritual nourishment and emotional support in their lives.
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0Love Hug is initiative dedicated to supporting homeless individuals by providing essential resources. This includes distributing hot meals clean clothing and personal hygiene products to help meet their basic needs and restore dignity. In addition to material assistance Love Hug offers emotional and spiritual support to promote overall well-being and foster social inclusion. All services are provided free of charge in line with the organizations core mission of assisting the underprivileged in the community. This program strives to make a meaningful difference in the lives of those facing homelessness by offering not just tangible support but also a sense of care compassion and belonging.
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The organization holds escrow accounts for the purpose of withholding and remitting payroll taxes including Social Security Medicare and other applicable federal and state taxes on behalf of the pastors. These funds are withheld from the pastors salary and are paid directly to the appropriate tax authorities in accordance with applicable tax laws and regulations
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part IV, line 2b
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