UNIVERSIDAD CENTRAL DE BAYAMON INC: Form 990, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- UNIVERSIDAD CENTRAL DE BAYAMON INC (EIN 66-0259904)
- Tax period
- 2024-07-01 to 2025-06-30
- Filed
- 2026-05-15
- IRS object ID
- 202611359349309426
- Schema version
- 2024v5.1
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2026-05-15T14:54:55-05:00 | ReturnTs |
| Tax Period End | 2025-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | KRESTON PR LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1509 FD ROOSEVELT AVENUE SUITE 303 | AddressLine1Txt |
| City | GUAYNABO | CityNm |
| State Abbreviation | PR | StateAbbreviationCd |
| ZIP | 00968 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2024-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 660259904 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | UNIVERSIDAD CENTRAL DE BAYAMON INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | UNIV | BusinessNameControlTxt |
| Phone | 7877863030 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 1725 | AddressLine1Txt |
| City | BAYAMON | CityNm |
| State Abbreviation | PR | StateAbbreviationCd |
| ZIP | 00960 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JOSE A FRONTERA AGENJO | PersonNm |
| Person Title | PRESIDENT OF UCB | PersonTitleTxt |
| Phone | 7877863030 | PhoneNum |
| Signature | 2026-05-13 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (true) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | FRANK SANCHEZ | PreparerPersonNm |
| PTIN | P02478685 | PTIN |
| Phone | 7876414611 | PhoneNum |
| Preparation | 2026-05-15 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | JOSE A FRONTERA AGENJO | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 1725 | AddressLine1Txt |
| City | BAYAMON | CityNm |
| State Abbreviation | PR | StateAbbreviationCd |
| ZIP | 00960 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $11,346,644 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.UCB.EDU.PR | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1970 | FormationYr |
| Legal Domicile State | PR | LegalDomicileStateCd |
| Activity Or Mission | UCB OFFERS MASTER AND BACHELOR DEGREES AND POSTSECONDARY PROGRAMS TO ENROLLED STUDENTS. MASTER AND BACHELORS DEGREE INCLUDES SCIENCES, BUSINESS ADMINISTRATION AND EDUCATION. | ActivityOrMissionDesc |
| Voting Members Governing Body | 20 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 20 | VotingMembersIndependentCnt |
| Total Employee | 196 | TotalEmployeeCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $2,590,169 | PYContributionsGrantsAmt |
| CY Contributions Grants | $129,414 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $6,356,350 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $10,045,355 | CYProgramServiceRevenueAmt |
| PY Investment Income | $350,028 | PYInvestmentIncomeAmt |
| CY Investment Income | $997,612 | CYInvestmentIncomeAmt |
| PY Other Revenue | $163,771 | PYOtherRevenueAmt |
| CY Other Revenue | $174,263 | CYOtherRevenueAmt |
| PY Total Revenue | $9,460,318 | PYTotalRevenueAmt |
| CY Total Revenue | $11,346,644 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $4,185,924 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $3,766,217 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $6,856,987 | PYOtherExpensesAmt |
| CY Other Expenses | $7,769,865 | CYOtherExpensesAmt |
| PY Total Expenses | $11,042,911 | PYTotalExpensesAmt |
| CY Total Expenses | $11,536,082 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$1,582,593 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$189,438 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $25,016,788 | TotalAssetsBOYAmt |
| Total Assets EOY | $24,627,022 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $7,795,803 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $7,109,057 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $17,220,985 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $17,517,965 | NetAssetsOrFundBalancesEOYAmt |
| Mission | UCB OFFERS MASTER AND BACHELOR DEGREES AND POSTSECONDARY PROGRAMS TO ENTOLLED STUDENTS. MASTER AND BACHELORS DEGREE INCLUDES SCIENCES, BUSINESS ADMINISTRATION AND EDUCATION. POSTSECONDARY PROGRAMS INCLUDE COMPUTER SCIENCES, BUSINESS ADMINISTRATION AND EDUCATIONAL TECHNOLOGY. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $6,807,840 | ExpenseAmt |
| Revenue | $10,219,618 | RevenueAmt |
| Desc | UNIVERSIDAD CENTRAL DE BAYAMON, INC ( UCB ) OFFERS MASTER AND BACHELOR DEGREES AND POSTSECONDARY PROGRAMS TO ENROLLED STUDENTS. MASTER AND BACHELORS DEGRESS INCLUDES SCIENCE, BUSINESS ADMINISTRATION AND EDUCATION. POSTSECONDARY PROGRAMS INCLUDE COMPUTER SCIENCES, BUSINESS ADMINISTRATION AND EDUCATIONAL TECHNOLOGY. THE INSTITUTION ENCOURAGE THE INTEGRAL DEVELOPMENT OF THE HUMAN BEING, SPIRITUAL COMMUNITARY AND PROFESSIONAL. | Desc |
| Total Program Service Expenses | $6,807,840 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | false | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | Yes (true) | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (true) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (true) | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | Yes (true) | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 0 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 196 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 20 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 20 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | false | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | false | WhistleblowerPolicyInd |
| Document Retention Policy | false | DocumentRetentionPolicyInd |
| Compensation Process CEO | false | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | FINANCE OFFICE | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 7877863030 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | AVE ZAYA VERDE URB LA MILAGROSA | AddressLine1Txt |
| City | SAN JUAN | CityNm |
| State Abbreviation | PR | StateAbbreviationCd |
| ZIP | 00930 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (36 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Institutional TrusteeInstitutionalTrusteeInd | Former Ofcr Director TrusteeFormerOfcrDirectorTrusteeInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd |
|---|---|---|---|---|---|---|---|
| FR RAFAEL GONZALEZ PADRO | |||||||
| BOARD TRUSTEE | 1 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| ING LOURES FIGUEROA CRUZ | |||||||
| BOARD TRUSTEE | 1 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| LCDA IRENE REYES DIEZ | |||||||
| BOARD TRUSTEE | 1 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| DR ANGELO SANFILIPPO RIMMUCCI | |||||||
| BOARD TRUSTEE | 1 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| SR LUIS GARCIA LOPEZ | |||||||
| BOARD TRUSTEE | 1 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| SRA CARMEN MULERO SERRANO | |||||||
| BOARD TRUSTEE | 1 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| FR VINCENT DAVILA BERNABE OP | |||||||
| BOARD TRUSTEE | 1 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| FR JIMMY MACHIONDA OP | |||||||
| BOARD TRUSTEE | 1 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| FR JOSE SANTIAGO ROMAN OP | |||||||
| BOARD TRUSTEE | 1 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| FR LUIS MORRONE OP | |||||||
| BOARD TRUSTEE | 1 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| SRA JULITZA ARROYO VARGAS | |||||||
| DIRECTOR HUMAN RESOURCES | 40 | $55,000 | $0 | $0 | Yes (X) | ||
| MARITZA DEL VALLE GUZMAN | |||||||
| ACADEMIC DIRECTOR | 40 | Yes (X) | $72,800 | $0 | $0 | Yes (X) | |
| OSCAR MORALES CRUZ | |||||||
| INTERIM PRESIDENT | 40 | Yes (X) | $90,009 | $0 | $0 | Yes (X) | |
| SR ANGEL VALENTIN ROMAN | |||||||
| EXECUTIVE ASSISTANT PRESIDENT | 40 | Yes (X) | $100,000 | $0 | $0 | Yes (X) | |
| SR ISMAEL VELEZ DE LA ROSA | |||||||
| DEAN OF ADMINISTRATION | 20 | $42,088 | $0 | $0 | Yes (X) | ||
| SRA NIZA E ZAYAS MARRERO | |||||||
| DEAN OF STUDENTS | 40 | $53,599 | $0 | $0 | Yes (X) | ||
| SER MONS ANGEL LUIS RIOS MATOS | |||||||
| PRESIDENT - BOARD OF TRUSTEES | 1 | Yes (X) | $0 | $0 | $0 | ||
| P OBISPO RUBEN A GONZALEZ MEDINA | |||||||
| VICE PRESIDENT BOARD OF TRUSTEES | 1 | Yes (X) | $0 | $0 | $0 | ||
| SER MONS ROBERTO GONZALEZ NIEVES | |||||||
| ARCHBISHOP OF SAN JUAN | 1 | Yes (X) | $0 | $0 | $0 | ||
| SER MONS ALBERTO FIGUEROA MORALES | |||||||
| BISHOP OF ARECIBO | 1 | Yes (X) | $0 | $0 | $0 | ||
| SER MONS EUSEBIO RAMOS MORALES | |||||||
| CHAIR ACADEMIC AFFAIRS COMMITTE | 1 | Yes (X) | $0 | $0 | $0 | ||
| SER MONS LUIS MIRANDA RIVERA | |||||||
| BISHOP FAJARDO-HUMACAO | 1 | Yes (X) | $0 | $0 | $0 | ||
| SER MONS TOMAS GONZALEZ GONZALEZ | |||||||
| AUXILIARY BISHOP SAN JUAN | 1 | Yes (X) | $0 | $0 | $0 | ||
| LCDO JOSE A FRONTERA | |||||||
| UCB PRESIDENT | 1 | Yes (X) | $0 | $0 | $0 | ||
| SER PIERGIORGIO BERTOLDI | |||||||
| APOSTOLIC NUNCIO | 1 | Yes (X) | $0 | $0 | $0 | ||
| CPA EDNA I JIMENEZ | |||||||
| CHAIR OF THE FINANCE COMMITTEE | 1 | Yes (X) | $0 | $0 | $0 | ||
| CPA JUAN JOSE SANTIAGO MARRERO | |||||||
| CHAIR OF THE INVESTMENT COMMITTEE | 1 | Yes (X) | $0 | $0 | $0 | ||
| SR GUSTAVO A ALMODOVAR | |||||||
| 1 | Yes (X) | $0 | $0 | $0 | |||
| CPA JAIME RIVERA TORRES | |||||||
| 1 | Yes (X) | $0 | $0 | $0 | |||
| CPA ISMAEL FALCON ORTEGA | |||||||
| CHAIR OF THE AUDIT COMMITTEE | 1 | Yes (X) | $0 | $0 | $0 | ||
| DR EDWIN IRIZARRY MORA | |||||||
| 1 | Yes (X) | $0 | $0 | $0 | |||
| RVDO DIACONO ANGEL BETANCOURT | |||||||
| 1 | Yes (X) | $0 | $0 | $0 | |||
| LCDO OCTAVIO CAPO PEREZ | |||||||
| CHAIR STUDENT AFFAIRS COMMITTEE | 1 | Yes (X) | $0 | $0 | $0 | ||
| SR JOSE GONZALEZ VILLAFANE | |||||||
| 1 | Yes (X) | $0 | $0 | $0 | |||
| LCDO HECTOR REICHARD | |||||||
| CHAOR OF PLANNING COMMITTEE | 1 | Yes (X) | $0 | $0 | $0 | ||
| SRA SORAYA M SESTO | |||||||
| CHAIR OF DEVELOPMENT COMMITTEE | 1 | Yes (X) | $0 | $0 | $0 | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $413,496 | TotalReportableCompFromOrgAmt |
| Indiv Rcvd Greater Than100 K | 1 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | Yes (true) | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| SN BUILDERS LLC | |||||
| PO BOX 1725 | BAYAMON | PR | 009601725 | CONSTRUCTION | $1,144,072 |
| UNIQUE SECURITY | |||||
| PO BOX 175 | TOA ALTA | PR | 00954 | SECURITY | $142,401 |
| RM GROUP | |||||
| PBM 350 220 PLAZA WESTERN AUTO 101 | TRUJILLO ALTO | PR | 009763607 | MAINTENANCE | $208,830 |
| JIREH ROOFING CONTRACTORS INC | |||||
| 184 AVE BETANCES | BAYAMON | PR | 00959 | CONSTRUCTION | $195,932 |
| LS ENGINEERING LLC | |||||
| PO BOX 1725 | BAYAMON | PR | 009601725 | PROFESISONAL SERVICES | $157,182 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 9 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $129,414 | GovernmentGrantsAmt |
| Total Contributions | $129,414 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | TUITION AND FEES | Desc |
| Business | 611310 | BusinessCd |
| Total Revenue Column | $10,045,355 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $10,045,355 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $10,045,355 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $43,418 | TotalRevenueColumnAmt |
| Exclusion | $43,418 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $954,194 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $954,194 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $954,194 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $954,194 | RelatedOrExemptFuncIncomeAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | AUXILIARY ENTERPRISES | Desc |
| Business | 611710 | BusinessCd |
| Total Revenue Column | $174,263 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $174,263 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $174,263 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $11,346,644 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $11,173,812 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $43,418 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,442,713 | TotalAmt |
| Program Services | $2,165,759 | ProgramServicesAmt |
| Management And General | $1,276,954 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $323,504 | TotalAmt |
| Program Services | $229,273 | ProgramServicesAmt |
| Management And General | $94,231 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,629,427 | TotalAmt |
| Program Services | $1,796,926 | ProgramServicesAmt |
| Management And General | $832,501 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $269,165 | TotalAmt |
| Program Services | $38,734 | ProgramServicesAmt |
| Management And General | $230,431 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $47,579 | TotalAmt |
| Program Services | $46,222 | ProgramServicesAmt |
| Management And General | $1,357 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $471,377 | TotalAmt |
| Program Services | $454,223 | ProgramServicesAmt |
| Management And General | $17,154 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,215,320 | TotalAmt |
| Program Services | $1,215,320 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $507,245 | TotalAmt |
| Management And General | $507,245 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| REPAIR AND MAINTENANCE | $951,447 | $87,266 | $864,181 |
| UTILITIES | $700,160 | $18,527 | $681,633 |
| MISCELLANEOUS EXPENSE | $643,644 | $380,827 | $262,817 |
| SUPPLIES | $110,255 | $98,917 | $11,338 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $224,246 | TotalAmt |
| Program Services | $275,846 | ProgramServicesAmt |
| Management And General | -$51,600 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,536,082 | TotalAmt |
| Program Services | $6,807,840 | ProgramServicesAmt |
| Management And General | $4,728,242 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,879,049 | BOYAmt |
| EOY | $4,281,665 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $398,749 | BOYAmt |
| EOY | $216,231 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,240 | BOYAmt |
| EOY | $15,398 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $509,678 | BOYAmt |
| EOY | $863,859 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $45,108,026 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $26,694,984 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $19,389,348 | BOYAmt |
| EOY | $18,413,042 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,826,724 | BOYAmt |
| EOY | $836,827 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $25,016,788 | BOYAmt |
| EOY | $24,627,022 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,624,662 | BOYAmt |
| EOY | $6,459,831 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $19,961 | BOYAmt |
| EOY | $17,406 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,151,180 | BOYAmt |
| EOY | $631,820 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,795,803 | BOYAmt |
| EOY | $7,109,057 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,788,105 | BOYAmt |
| EOY | $15,972,809 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,432,880 | BOYAmt |
| EOY | $1,545,156 | EOYAmt |
Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $17,220,985 | BOYAmt |
| EOY | $17,517,965 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $25,016,788 | BOYAmt |
| EOY | $24,627,022 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$189,438 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $486,418 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | Yes (true) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (true) | FederalGrantAuditPerformedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
| Public Support CY509 | 0 | PublicSupportCY509Pct |
| Public Support PY509 | 0 | PublicSupportPY509Pct |
| Investment Income CY | 0 | InvestmentIncomeCYPct |
| Investment Income PY | 0 | InvestmentIncomePYPct |
Schedule D IRS990ScheduleD
Held Works Art HeldWorksArtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Assets Included | $270,302 | AssetsIncludedAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Collection Used Pub Exhibition | Yes (X) | CollectionUsedPubExhibitionInd |
| Collection Used Preservation | Yes (X) | CollectionUsedPreservationInd |
| Coll Used Loan Or Exch Prog | Yes (X) | CollUsedLoanOrExchProgInd |
| Solicited Assets Sale | false | SolicitedAssetsSaleInd |
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $1,537,642 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $106,118 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $1,643,760 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $1,391,603 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $146,039 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $1,537,642 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $1,313,656 | BeginningYearBalanceAmt |
| Contributions | $50,000 | ContributionsAmt |
| Investment Earnings Or Losses | $54,813 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $26,866 | GrantsOrScholarshipsAmt |
| End Year Balance | $1,391,603 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $1,459,696 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | -$146,040 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $1,313,656 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $1,459,696 | BeginningYearBalanceAmt |
| End Year Balance | $1,459,696 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Endowments Held Unrelated Org | false | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | false | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $956,765 | OtherCostOrOtherBasisAmt |
| Book Value | $956,765 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $17,362,838 | OtherCostOrOtherBasisAmt |
| Depreciation | $10,155,761 | DepreciationAmt |
| Book Value | $7,207,077 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $13,485,518 | OtherCostOrOtherBasisAmt |
| Depreciation | $5,804,102 | DepreciationAmt |
| Book Value | $7,681,416 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $8,560,509 | OtherCostOrOtherBasisAmt |
| Depreciation | $7,400,734 | DepreciationAmt |
| Book Value | $1,159,775 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $4,742,396 | OtherCostOrOtherBasisAmt |
| Depreciation | $3,334,387 | DepreciationAmt |
| Book Value | $1,408,009 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $18,413,042 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)
| DescDesc | AmtAmt |
|---|---|
| OBLIGATIONS UNDER CAPITAL LEASES | $216,739 |
| PAYROLL TAX WITHHELD | $368,348 |
| CURRENT PORTION OF OBLIGATION UNDER | $46,732 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $631,819 | TotalLiabilityAmt |
| Total Rev Etc Audited Fincl Stmt | $11,346,644 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Subtotal | $11,346,644 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $11,346,644 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $11,536,082 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $11,536,082 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $11,536,082 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART XIII | FormAndLineReferenceDesc |
| Explanation | THE ART OF WORK IS IN HARMONY WITH THE INSTITUTION S MISSION TO ENCOURAGE THE INTEGRAL DEVELOPMENT OF THE HUMAN BEING, SPIRITUAL, COMUNITARIAN AND PROFESSIONAL. THE PAINTINGS ARE SACRED AND RELIGIOUS ART EXHIBITED AROUND THE UNIVERSITY. SCHEDULE D - FORM 990 - THE FINANCIAL INFORMATION IN THIS FORM 990 HAS NOT BEEN AUDITED. THE ENTITY IS CURRENTLY WORKING TO FINALIZE THE STANDALONE AUDITED FINANCIAL STATEMENTS FOR THE PERIOD ENDED 6/30/25, THEREFORE, THE AUDITED FINANCIALS WILL BE FOWARDED TO THE IRS AS SOON AS THE SAME HAS BEEN ISSUED. | ExplanationTxt |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (true) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (true) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (true) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (true) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (true) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (true) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (true) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | false | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | false | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | false | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | false | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | false | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | false | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | false | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | false | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | Yes (true) | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | false | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (true) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART I, LINE 3 | THE ADVERTISING OF THE UNIVERSITY INLCUDES THE NON DISCRIMINATORY STATEMENT. |
| PART II | THE ORGANIZATION RECEIVES GRANTS FOR STUDENTS FROM THE PUERTO RICO HIGHER EDUCATION COUNCIL. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | false | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | false | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | false | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | false | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | false | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | false | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | false | AnyNonFixedPaymentsInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (3 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt |
|---|---|---|
| MARITZA DEL VALLE GUZMAN | ||
| FORMER ACADEMIC DIRECTOR | $72,800 | $72,800 |
| OCAR MORALES CRUZ | ||
| FORMER INTERIM PRESIDENT | $90,009 | $90,009 |
| SR ANGEL VALENTIN ROMAN | ||
| FORMER EXECUTIVE AST PRESIDENT | $100,000 | $100,000 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART VI, SECTION B, LINE 12c | THE ORGANIZATION HAS THE FINANCIAL STATEMENTS PUBLISHED IN THE CLEARING HOUSE OFFICE. THE CONFLICT OF INTEREST POLICY IS AVAILABLE IN THE UNIVERSITY CATALOG. |
| PART VI, SECTION B, LINE 11 | THE RETURN IS PREPARED BY CERTIFIED PUBLIC ACCOUNTANT (CPA) USING THE AUDITED FINANCIAL STATEMENTS INFORMATION. THEN THE CPA SENDS A DRAFT TO THE ADMINISTRATION DEAN, FOR ITS REVIEW. IF EVERYTHING IS CORRECT, THE RETURN IS APPROVED TO BE SEND TO THE IRS. |
| PART VI, SECTION C, LINE 19 | DOCUMENTS AVAILABLE FOR THE PUBLIC UPON REQUEST. |
| PART IX, LINE 11g | OTHER FEES FOR SERVICES DESCRIPTION TOT/PROG SERVICES MGT & GENERAL FUNDRAISING $1,796,926 $832,501 |
| PART XI, LINE 9 | OTHER ACCOUNTING ADJUSTMENTS |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PONTIFICAL CATHOLIC UNIVERSITY PR | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2250 BLVD LUIS A FERRE SUITE 523 | AddressLine1Txt |
| City | PONCE | CityNm |
| State Abbreviation | PR | StateAbbreviationCd |
| ZIP | 007179997 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 660191965 | EIN |
| Legal Domicile State | PR | LegalDomicileStateCd |
| Direct Controlling NA | N/A | DirectControllingNACd |
| Controlled Organization | false | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Div Related Organization | false | DivRelatedOrganizationInd |
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