SISTEMA UNIVERSITARIO ANA G MENDEZ INCORPORADO: Form 990, tax year 2019
View the entire original 990 at ProPublica ↗
- Organization
- SISTEMA UNIVERSITARIO ANA G MENDEZ INCORPORADO (EIN 66-0201206)
- Tax period
- 2019-08-01 to 2020-07-31
- Filed
- 2021-06-14
- IRS object ID
- 202111669349300826
- Schema version
- 2019v5.0
- 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
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule E
- Schedule I
- Schedule J
- Schedule K
- Schedule L
- Schedule O
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2021-06-14T13:36:49-07:00 | ReturnTs |
| Tax Period End | 2020-07-31 | TaxPeriodEndDt |
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2019-08-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 660201206 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SISTEMA UNIVERSITARIO ANA G MENDEZ INCORPORADO | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | SIST | BusinessNameControlTxt |
| Phone | 7877510178 | PhoneNum |
Foreign Address ForeignAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 21345 | AddressLine1Txt |
| City | San Juan | CityNm |
| Province Or State | Puerto Rico | ProvinceOrStateNm |
| Country | RQ | CountryCd |
| Foreign Postal | 00928-1345 | ForeignPostalCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Carmelo Torres | PersonNm |
| Person Title | VP for Financial Affairs | PersonTitleTxt |
| Phone | 7877510178 | PhoneNum |
| Signature | 2021-06-15 | SignatureDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2019 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | JOSE F MENDEZ MENDEZ | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 21345 | AddressLine1Txt |
| City | SAN JUAN | CityNm |
| State Abbreviation | PR | StateAbbreviationCd |
| ZIP | 00928 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $351,294,003 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | www.uagm.edu | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1950 | FormationYr |
| Legal Domicile State | PR | LegalDomicileStateCd |
| Activity Or Mission | Sistema Universitario Ana G. Méndez Incorporado (SUAGM or the Institution) is a private, nonprofit, educational institution that operates four educational institutions (Cupey Campus, Carolina Campus, Gurabo Campus, Online Campus and a noncommercial public television station (Sistema TV) in Puerto Rico. SUAGM promotes cultural, social, economic development, and well-being of the puertorican society. All institutions, colleges, programs or schools established, directed and supervised by SUAGM will be non-sectarian, coeducational, and will not permit discrimination, on the basis of race, gender, color, national origin, social status, physcial or mental handicap, nor on the basis of political, religious or social beliefs. | ActivityOrMissionDesc |
| Voting Members Governing Body | 12 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 1 | VotingMembersIndependentCnt |
| Total Employee | 5451 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $94,587 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $93,587 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $29,193,230 | PYContributionsGrantsAmt |
| CY Contributions Grants | $35,149,776 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $240,407,927 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $231,205,272 | CYProgramServiceRevenueAmt |
| PY Investment Income | -$1,381,667 | PYInvestmentIncomeAmt |
| CY Investment Income | $1,203,322 | CYInvestmentIncomeAmt |
| PY Other Revenue | $15,214,853 | PYOtherRevenueAmt |
| CY Other Revenue | $18,185,768 | CYOtherRevenueAmt |
| PY Total Revenue | $283,434,343 | PYTotalRevenueAmt |
| CY Total Revenue | $285,744,138 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $20,239,516 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $16,978,608 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $131,358,833 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $124,220,664 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $142,740,595 | PYOtherExpensesAmt |
| CY Other Expenses | $138,786,437 | CYOtherExpensesAmt |
| PY Total Expenses | $294,338,944 | PYTotalExpensesAmt |
| CY Total Expenses | $279,985,709 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$10,904,601 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $5,758,429 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $358,405,546 | TotalAssetsBOYAmt |
| Total Assets EOY | $347,576,651 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $180,954,242 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $161,845,788 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $177,451,304 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $185,730,863 | NetAssetsOrFundBalancesEOYAmt |
| Mission | Our mission is to provide our students with an atmosphere of academic freedom and intellectual challenge, the necessary resources to help them develop high cultural and ethical values, critical thinking, and intellectual curiosity, linguistic and technological skills as well as personal and professional skills required for success in their professions and their daily lives. Also we promote the integral development of a diverse student population through research, critical-creative thinking, the construction of knowledge and its application. Furthermore, we promote the development of ethical principles and values that will allow them to contribute to the wellbeing of the community through their knowledge of social systems and their role as responsible citizens. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $85,669,300 | ExpenseAmt |
| Grant | $428,891 | GrantAmt |
| Revenue | $206,733,765 | RevenueAmt |
| Desc | Instruction - The Institution provides a complete instruction program, allowing the students to obtain a higher education of quality. It also supports its students through activities other than formal instruction that contribute to the student's emotional and physical well-being and to their intellectual, cultural and social development such as: student activities, cultural events, intramural athletics and other. Cafeterias, parking, printing shop are also made available for the benefit of students, faculty and staff. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $30,529,987 | ExpenseAmt |
| Grant | $0 | GrantAmt |
| Revenue | $96,072 | RevenueAmt |
| Desc | Operating and Maitenance - These are the expenditures incurred for activities to provide services and maintenance of campus grounds and facilities that are used for educational and general purposes. These include: energy, water and any other utilities necessary for the operation of plant. It also includes custodial and janitorial services for buildings, maintenance of grounds, disaster preparedness, hazardous waste disposal, and logistical services such as central receiving. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $14,341,455 | ExpenseAmt |
| Grant | $14,341,455 | GrantAmt |
| Revenue | $0 | RevenueAmt |
| Desc | Scholarship - The Institution's scholarship program provides grants to students, resulting from selection by the institutions or from an entitlement program. It also provides trainee stipends. The recipients of grants are not required to perform services for the institutions as consideration for the grants, not are they expected to repay the amount of the grant to the funding source. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp (5 entries)
| ExpenseExpenseAmt | GrantGrantAmt | RevenueRevenueAmt | DescDesc |
|---|---|---|---|
| $15,102,006 | $1,700,838 | $99,921 | Student Service - These are the expenditures for activities other than formal instruction that contribute to the student's emotional and physical well-being and to their intellectual, cultural and social development such as: student activities, cultural events, intramural athletics and others. |
| $6,391,031 | $278,517 | $38,262,304 | Academic Support - These are the expenditures incurred for activities and services to pursue the primary mission of the institution: instruction and research. Includes expenditures such as library books, audiovisual materials, those related to students retention, preservation and display of educational and historical materials, scientific displays and art objects. |
| $6,268,607 | $120,347 | $1,100,186 | Public Services - The Institution operates a non commercial television station providing educational and cultural programs to students and the community. Specifically, the organization aims to reach high school dropout students, socially and economically challenged students, academically outstanding students, and others. |
| $2,421,915 | $87,316 | $159,760 | Research - These are expenditures incurred for activities developed to generate research outcomes that are carried out within academic departments. The research projects are commissioned by external agencies or separately budgeted by an organizational unit within the Institutions. |
| $726,527 | $21,243 | $2,416,365 | Auxiliary Enterprises - These are the expenditures incurred for essentially self supporting operations that exist to furnish a service to students, faculty and staff, and incidentally to the general public. They include cafeterias, parkings, bookstores, and a printing shop. |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $30,910,086 | TotalOtherProgSrvcExpenseAmt |
| Total Other Prog Srvc Grant | $2,208,261 | TotalOtherProgSrvcGrantAmt |
| Total Other Prog Srvc Revenue | $42,038,536 | TotalOtherProgSrvcRevenueAmt |
| Total Program Service Expenses | $161,450,828 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | Yes (1) | ConservationEasementsInd |
| Collections Of Art | Yes (1) | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (1) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (1) | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | Yes (1) | TaxExemptBondsInd |
| Invest Tax Exempt Bonds | 0 | InvestTaxExemptBondsInd |
| Escrow Account | 0 | EscrowAccountInd |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuerInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | Yes (1) | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | Yes (1) | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | Yes (1) | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 970 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 5451 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (1) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (1) | Form990TFiledInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Form8899 Filedind | 0 | Form8899Filedind |
| Form1098 C Filed | 0 | Form1098CFiledInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 12 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 1 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | Yes (1) | LocalChaptersInd |
| Policies Reference Chapters | Yes (1) | PoliciesReferenceChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | PR | StatesWhereCopyOfReturnIsFldCd |
| Own Website | Yes (X) | OwnWebsiteInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Mariel J Martinez | PersonNm |
| Phone | 7877510178 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 21345-1345 | AddressLine1Txt |
| City | San Juan | CityNm |
| State Abbreviation | PR | StateAbbreviationCd |
| ZIP | 009281345 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (27 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Key EmployeeKeyEmployeeInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|---|
| Jose F Mendez Mendez | |||||||||
| Director/President | 40 | 0 | Yes (X) | Yes (X) | $614,078 | $0 | $20,353 | ||
| Rafael Nadal Arcelay | |||||||||
| Director | 40 | 0 | Yes (X) | $339,373 | $0 | $15,084 | |||
| Ricardo Rodriguez Domenech | |||||||||
| VP Administrative Affairs | 40 | 0 | $331,954 | $0 | $18,513 | Yes (X) | |||
| Victoria De Jesus | |||||||||
| VP Human Resources | 40 | 0 | $239,837 | $0 | $17,413 | Yes (X) | |||
| Carmelo Torres Reyes | |||||||||
| VP Financial Affairs | 40 | 0 | Yes (X) | $233,860 | $0 | $21,752 | |||
| Jorge L Crespo Armaiz | |||||||||
| VP Planning & Academic Affairs | 40 | 0 | $226,004 | $0 | $17,514 | Yes (X) | |||
| Mildred Huertas Sola | |||||||||
| Chancellor | 40 | 0 | $198,313 | $0 | $18,107 | Yes (X) | |||
| Carlos Padin Bibiloni | |||||||||
| Chancellor | 40 | 0 | $195,907 | $0 | $16,982 | Yes (X) | |||
| John Navarro Ferreira | |||||||||
| Internal Audit Director | 40 | 0 | $185,981 | $0 | $21,150 | Yes (X) | |||
| Mayra Cruz Rivera | |||||||||
| VP Marketing & Student Affairs | 40 | 0 | $184,039 | $0 | $21,091 | Yes (X) | |||
| Eligio David Mendez | |||||||||
| VP International Affairs | 40 | 0 | $185,578 | $0 | $14,742 | Yes (X) | |||
| Gino Q Natalicchio | |||||||||
| Chancellor | 40 | 0 | $168,080 | $0 | $13,393 | Yes (X) | |||
| Evelyn Ayala Quintero | |||||||||
| Institution Center Director | 40 | 0 | $176,715 | $0 | $1,995 | Yes (X) | |||
| Ada L Sola Fernandez | |||||||||
| Associate VP Senior | 40 | 0 | $142,506 | $0 | $4,678 | Yes (X) | |||
| Edgardo C Rosaly Manfredy | |||||||||
| Associate Vice President | 40 | 0 | $131,462 | $0 | $6,650 | Yes (X) | |||
| Rafael Nadal Bosch | |||||||||
| VP International Affairs | 40 | 0 | $122,899 | $0 | $14,742 | Yes (X) | |||
| Angel Toledo Lopez | |||||||||
| Chancellor | 40 | 0 | $131,805 | $0 | $2,742 | Yes (X) | |||
| Ramiro Millan Catasus | |||||||||
| Director | 1 | 0 | Yes (X) | $54,877 | $0 | $0 | |||
| Felix Rodriguez Schmidt | |||||||||
| Director | 1 | 0 | Yes (X) | $0 | $0 | $0 | |||
| Herminio Martinez | |||||||||
| Director | 1 | 0 | Yes (X) | $0 | $0 | $0 | |||
| Wilfredo Cosme Ortiz | |||||||||
| Director | 1 | 0 | Yes (X) | $0 | $0 | $0 | |||
| Rene A Soto Torres | |||||||||
| Director | 1 | 0 | Yes (X) | $0 | $0 | $0 | |||
| Delia Castillo De Colorado | |||||||||
| Director | 1 | 0 | Yes (X) | $0 | $0 | $0 | |||
| Hector A Jimenez Ramirez | |||||||||
| Director | 1 | 0 | Yes (X) | $0 | $0 | $0 | |||
| Rita DiMartino | |||||||||
| Director | 1 | 0 | Yes (X) | $0 | $0 | $0 | |||
| Migdalia Torres Rivera | |||||||||
| Director | 1 | 0 | Yes (X) | $0 | $0 | $0 | |||
| Maria J Rodriguez Martinez | |||||||||
| Director | 1 | 0 | Yes (X) | $0 | $0 | $0 | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $3,863,268 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $246,901 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 43 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt | Address Line1ContractorAddress/ForeignAddress/AddressLine1Txt | Address Line2ContractorAddress/ForeignAddress/AddressLine2Txt | CityContractorAddress/ForeignAddress/CityNm | Province Or StateContractorAddress/ForeignAddress/ProvinceOrStateNm | CountryContractorAddress/ForeignAddress/CountryCd | Foreign PostalContractorAddress/ForeignAddress/ForeignPostalCd | Address Line2ContractorAddress/USAddress/AddressLine2Txt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| BBDO Puerto Rico | ||||||||||||
| Box 9400 Santurce Station | Santurce | PR | 00908 | Advertisement | $5,019,644 | |||||||
| Globe Executive Solution Inc | ||||||||||||
| Security | $3,625,160 | Urb Perez Morris Calle Mayaguez | 104 | San Juan | PR | RQ | 00928 | |||||
| National Building Maintenance Inc | ||||||||||||
| 855 Hostos Ave | Ponce | PR | 00716 | Maintenance | $2,153,917 | |||||||
| Master Facility Service Corp | ||||||||||||
| Suite 112 MCS 494 | San Juan | PR | 00926 | Air Maintenance | $1,279,420 | 100 Grand Boulevard Paseo | ||||||
| Well Done LLC | ||||||||||||
| 104 calle Mayaguez | San Juan | PR | 00917 | Maintenance | $1,253,441 | |||||||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 48 | CntrctRcvdGreaterThan100KCnt |
| Federated Campaigns | $0 | FederatedCampaignsAmt |
| Membership Dues | $0 | MembershipDuesAmt |
| Fundraising | $0 | FundraisingAmt |
| Related Organizations | $0 | RelatedOrganizationsAmt |
| Government Grants | $33,586,716 | GovernmentGrantsAmt |
| All Other Contributions | $1,563,060 | AllOtherContributionsAmt |
| Noncash Contributions | $0 | NoncashContributionsAmt |
| Total Contributions | $35,149,776 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt | ExclusionExclusionAmt |
|---|---|---|---|---|---|
| Tuitions & Fees | 611710 | $229,259,445 | $229,259,445 | $0 | $0 |
| Auxiliary Enterprises | 611710 | $1,141,882 | $1,141,882 | $0 | $0 |
| Sistema TV | 515100 | $803,945 | $336,438 | $96,011 | $371,496 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $231,205,272 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $5,249,059 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $5,249,059 | ExclusionAmt |
Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $43,725 | RealAmt |
| Personal | $0 | PersonalAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $6,595 | RealAmt |
| Personal | $0 | PersonalAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $37,130 | RealAmt |
| Personal | $0 | PersonalAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $37,130 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $37,130 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $61,413,184 | SecuritiesAmt |
| Other | $0 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $65,458,921 | SecuritiesAmt |
| Other | $0 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -$4,045,737 | SecuritiesAmt |
| Other | $0 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$4,045,737 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | -$1,424 | UnrelatedBusinessRevenueAmt |
| Exclusion | -$4,044,313 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $0 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $0 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $0 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gaming Gross Income | $0 | GamingGrossIncomeAmt |
| Gaming Direct Expenses | $0 | GamingDirectExpensesAmt |
Net Income From Gaming NetIncomeFromGamingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $569,886 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $84,349 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $485,537 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $485,537 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt | ExclusionExclusionAmt |
|---|---|---|---|---|---|
| Miscellaneus Revenues | 611710 | $14,457,801 | $14,457,801 | $0 | $0 |
| F & B Recovery | 611710 | $862,717 | $862,717 | $0 | $0 |
| Continuing Education | 611710 | $711,418 | $711,418 | $0 | $0 |
Miscellaneous Revenue MiscellaneousRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,631,165 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,631,165 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $17,663,101 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $285,744,138 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $248,400,866 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $94,587 | UnrelatedBusinessRevenueAmt |
| Exclusion | $2,098,909 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,978,608 | TotalAmt |
| Program Services | $16,978,608 | ProgramServicesAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,637,581 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $3,637,581 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $94,575,350 | TotalAmt |
| Program Services | $80,835,173 | ProgramServicesAmt |
| Management And General | $13,740,177 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,985,205 | TotalAmt |
| Program Services | $371,448 | ProgramServicesAmt |
| Management And General | $2,613,757 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,460,472 | TotalAmt |
| Program Services | $8,034,849 | ProgramServicesAmt |
| Management And General | $5,425,623 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,562,056 | TotalAmt |
| Program Services | $7,612,238 | ProgramServicesAmt |
| Management And General | $1,949,818 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $980,258 | TotalAmt |
| Program Services | $2,743 | ProgramServicesAmt |
| Management And General | $977,515 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $327,790 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $327,790 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Fundraising | $0 | FundraisingAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $158,450 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $158,450 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $49,850,192 | TotalAmt |
| Program Services | $5,559,437 | ProgramServicesAmt |
| Management And General | $44,290,755 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,670,826 | TotalAmt |
| Program Services | $1,022,549 | ProgramServicesAmt |
| Management And General | $5,648,277 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,902,291 | TotalAmt |
| Program Services | $4,460,880 | ProgramServicesAmt |
| Management And General | $2,441,411 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,070,613 | TotalAmt |
| Program Services | $1,430,070 | ProgramServicesAmt |
| Management And General | $640,543 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Royalties RoyaltiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $20,349,713 | TotalAmt |
| Program Services | $19,974,580 | ProgramServicesAmt |
| Management And General | $375,133 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,183,790 | TotalAmt |
| Program Services | $744,027 | ProgramServicesAmt |
| Management And General | $439,763 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,715,231 | TotalAmt |
| Program Services | $1,315,035 | ProgramServicesAmt |
| Management And General | $5,400,196 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,180,733 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $6,180,733 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Payments To Affiliates PaymentsToAffiliatesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $17,281,074 | TotalAmt |
| Program Services | $7,001,431 | ProgramServicesAmt |
| Management And General | $10,279,643 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,353,635 | TotalAmt |
| Program Services | $3,353,635 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Other Expenses OtherExpensesGrp (2 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| Production and Programing TV Channel | $4,521 | $4,521 | $0 | $0 |
| Bad debt Expenses | $7,919,996 | $280,609 | $7,639,387 | $0 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,837,324 | TotalAmt |
| Program Services | $2,468,995 | ProgramServicesAmt |
| Management And General | $6,368,329 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $279,985,709 | TotalAmt |
| Program Services | $161,450,828 | ProgramServicesAmt |
| Management And General | $118,534,881 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $27,263,865 | BOYAmt |
| EOY | $23,226,050 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $155,569 | BOYAmt |
| EOY | $164,627 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,600,700 | BOYAmt |
| EOY | $4,420,424 | EOYAmt |
Receivables From Officers Etc ReceivablesFromOfficersEtcGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $109,519 | BOYAmt |
| EOY | $158,576 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,846,265 | BOYAmt |
| EOY | $4,808,070 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $565,905,181 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $326,063,157 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $250,425,696 | BOYAmt |
| EOY | $239,842,024 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $58,439,896 | BOYAmt |
| EOY | $65,220,323 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $343,790 | BOYAmt |
| EOY | $24,520 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,220,246 | BOYAmt |
| EOY | $9,712,037 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $358,405,546 | BOYAmt |
| EOY | $347,576,651 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $30,216,244 | BOYAmt |
| EOY | $27,594,265 | EOYAmt |
Grants Payable GrantsPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $84,164,148 | BOYAmt |
| EOY | $80,231,897 | EOYAmt |
Escrow Account Liability EscrowAccountLiabilityGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Loans From Officers Directors LoansFromOfficersDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $71,421 | BOYAmt |
| EOY | $0 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $62,271,503 | BOYAmt |
| EOY | $52,500,828 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,230,926 | BOYAmt |
| EOY | $1,518,798 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $180,954,242 | BOYAmt |
| EOY | $161,845,788 | 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 | $166,637,572 | BOYAmt |
| EOY | $174,886,301 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,813,732 | BOYAmt |
| EOY | $10,844,562 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $177,451,304 | BOYAmt |
| EOY | $185,730,863 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $358,405,546 | BOYAmt |
| EOY | $347,576,651 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $5,758,429 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $2,521,130 | NetUnrlzdGainsLossesInvstAmt |
| Donated Services And Use Fclts | $0 | DonatedServicesAndUseFcltsAmt |
| Investment Expense | $0 | InvestmentExpenseAmt |
| Prior Period Adjustments | $0 | PriorPeriodAdjustmentsAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | 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 (1) | AuditCommitteeInd |
| Federal Grant Audit Required | Yes (1) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (1) | FederalGrantAuditPerformedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Protection Natural Habitat | Yes (X) | ProtectionNaturalHabitatInd |
| Total Easements | 2 | TotalEasementsCnt |
| Total Acreage | 12 | TotalAcreageCnt |
| Historic Structure Easements | 0 | HistoricStructureEasementsCnt |
| Historic Strctr Easements Aftr | 0 | HistoricStrctrEasementsAftrCnt |
| Modified Easements | 0 | ModifiedEasementsCnt |
| States Easements Held | 1 | StatesEasementsHeldCnt |
| Written Policy Monitoring | 0 | WrittenPolicyMonitoringInd |
| Staff Hours Spent Enforcement | 0 | StaffHoursSpentEnforcementCnt |
| Expenses Incurred Enforcement | $0 | ExpensesIncurredEnforcementAmt |
| Section170h Rqr Stsfd | 0 | Section170hRqrStsfdInd |
Art Public Exhibition Amounts ArtPublicExhibitionAmountsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Revenues Included | $0 | RevenuesIncludedAmt |
| Assets Included | $2,615,645 | AssetsIncludedAmt |
Held Works Art HeldWorksArtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Revenues Included | $0 | RevenuesIncludedAmt |
| Assets Included | $0 | AssetsIncludedAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Collection Used Pub Exhibition | Yes (X) | CollectionUsedPubExhibitionInd |
| Coll Used Scholarly Rsrch | Yes (X) | CollUsedScholarlyRsrchInd |
| Collection Used Preservation | Yes (X) | CollectionUsedPreservationInd |
| Coll Used Loan Or Exch Prog | Yes (X) | CollUsedLoanOrExchProgInd |
| Solicited Assets Sale | 0 | SolicitedAssetsSaleInd |
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $68,422,954 | BeginningYearBalanceAmt |
| Contributions | $21,352 | ContributionsAmt |
| Investment Earnings Or Losses | $3,510,316 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $0 | GrantsOrScholarshipsAmt |
| Other Expenditures | $1,039,415 | OtherExpendituresAmt |
| Administrative Expenses | $16,736 | AdministrativeExpensesAmt |
| End Year Balance | $70,898,471 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $67,798,450 | BeginningYearBalanceAmt |
| Contributions | $12,885 | ContributionsAmt |
| Investment Earnings Or Losses | $1,745,335 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $0 | GrantsOrScholarshipsAmt |
| Other Expenditures | $1,086,553 | OtherExpendituresAmt |
| Administrative Expenses | $47,167 | AdministrativeExpensesAmt |
| End Year Balance | $68,422,950 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $64,959,250 | BeginningYearBalanceAmt |
| Contributions | $71,975 | ContributionsAmt |
| Investment Earnings Or Losses | $4,022,356 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $0 | GrantsOrScholarshipsAmt |
| Other Expenditures | $1,171,748 | OtherExpendituresAmt |
| Administrative Expenses | $83,385 | AdministrativeExpensesAmt |
| End Year Balance | $67,798,448 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $60,186,939 | BeginningYearBalanceAmt |
| Contributions | $125,573 | ContributionsAmt |
| Investment Earnings Or Losses | $6,353,440 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $0 | GrantsOrScholarshipsAmt |
| Other Expenditures | $1,547,993 | OtherExpendituresAmt |
| Administrative Expenses | $158,709 | AdministrativeExpensesAmt |
| End Year Balance | $64,959,250 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $63,728,525 | BeginningYearBalanceAmt |
| Contributions | $89,988 | ContributionsAmt |
| Investment Earnings Or Losses | -$1,687,704 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $0 | GrantsOrScholarshipsAmt |
| Other Expenditures | $1,703,484 | OtherExpendituresAmt |
| Administrative Expenses | $240,386 | AdministrativeExpensesAmt |
| End Year Balance | $60,186,939 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.89 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.11 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $0 | InvestmentCostOrOtherBasisAmt |
| Other Cost Or Other Basis | $35,315,539 | OtherCostOrOtherBasisAmt |
| Book Value | $35,315,539 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $0 | InvestmentCostOrOtherBasisAmt |
| Other Cost Or Other Basis | $333,286,559 | OtherCostOrOtherBasisAmt |
| Depreciation | $160,517,949 | DepreciationAmt |
| Book Value | $172,768,610 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $0 | InvestmentCostOrOtherBasisAmt |
| Other Cost Or Other Basis | $11,499,301 | OtherCostOrOtherBasisAmt |
| Depreciation | $8,548,810 | DepreciationAmt |
| Book Value | $2,950,491 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $0 | InvestmentCostOrOtherBasisAmt |
| Other Cost Or Other Basis | $147,501,719 | OtherCostOrOtherBasisAmt |
| Depreciation | $130,991,936 | DepreciationAmt |
| Book Value | $16,509,783 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $0 | InvestmentCostOrOtherBasisAmt |
| Other Cost Or Other Basis | $38,302,063 | OtherCostOrOtherBasisAmt |
| Depreciation | $26,004,462 | DepreciationAmt |
| Book Value | $12,297,601 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $239,842,024 | TotalBookValueLandBuildingsAmt |
| Federal Income Tax Liability | $0 | FederalIncomeTaxLiabilityAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Liability for other employee benefits(annuities) | Desc |
| Amt | $1,518,798 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $1,518,798 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $275,380,912 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $0 | NetUnrealizedGainsInvstAmt |
| Donated Services And Use Fclts | $0 | DonatedServicesAndUseFcltsAmt |
| Recoveries Prior Year Grants | $0 | RecoveriesPriorYearGrantsAmt |
| Other Revenue | -$14,341,456 | OtherRevenueAmt |
| Revenue Not Reported | -$14,341,456 | RevenueNotReportedAmt |
| Revenue Subtotal | $289,722,368 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $158,450 | InvestmentExpensesNotIncldAmt |
| Other Revenues Not Included | -$4,136,680 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | -$3,978,230 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $285,744,138 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $264,992,189 | TotExpnsEtcAuditedFinclStmtAmt |
| Donated Services Use Fclts | $0 | DonatedServicesUseFcltsAmt |
| Prior Year Adjustments | $0 | PriorYearAdjustmentsAmt |
| Losses Reported | $0 | LossesReportedAmt |
| Other Expenses Included | -$493,614 | OtherExpensesIncludedAmt |
| Expenses Not Reported | -$493,614 | ExpensesNotReportedAmt |
| Expenses Subtotal | $265,485,803 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $158,450 | InvestmentExpensesNotIncld2Amt |
| Other Expenses Not Included | $14,341,456 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $14,499,906 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $279,985,709 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule D, Part II, Line 9 | The Institution does not have any conservation easements recorded on its books as of July 31,2020. Therefore, there is no need for a disclosure in the financial statements related to conservation of easements. However, the Institution owns (as of July 31,2020) two properties (Land) that were donated to establish an environmental laboratory for Cupey's Campus environmental Studies School. They were recorded at the time of donation at market value. |
| Schedule D, Part III, Line 4 | The Gurabo's campus Museum and Center for Humanistic Studies (The Museum) has a collection of works of art totaling $2,615,645 as July 31, 2020. The collection's object are categorized in three major areas: Archeology, Fine Arts and Folk Arts. The Museum collects objects of cultural heritage representative of Puerto Rico's central and eastern regions. Also, the Museum collects works of arts of national relevance that contribute to the understanding of the puertorrican culture. The Museum mission is to collect, preserve, study and disseminate the artistic and humanistic expression of our regional and national Puerto Rican Culture for the enjoyment and benefit of the university community and the general public. Thus, the Museum's mission complements that of SUAMG in that in enhances our students and the community's knowledge of their cultural heritage. |
| Schedule D, Part V, Line 4 | The Institution's endowment has three components: Endowment, Quasi Endowment, and Scholarships. Endowment funds are spent according to the spending policy, as established in the Board of Director's Statements of Investment Policy, Guidelines and Objectives. The endowment contains donors restricted funds, mainly for scholarships and funds related to the endowment challenge grant (Title III Program), that provided funds to the Institution that were matched dollar per dollar and which principal is restricted for a period of twenty (20) years. Restrictions under the Title III Program have been substantially completed, as theses grants initiated in the 1980's. Unrestricted funds are available for spending for administrative (investment management fees, among others) and operational expenses if approved by the Board of Directors. |
| Schedule D, Part X, Line 2 | The Institution follows the guidance contained in ASC Topic 740-10-25, Accounting for uncertainly Income Taxes. ASC 740-10-25 prescribes a recognition threshold and measurement attributable for financial statements recognition and measurement of a tax position taken or expected to be taken. Based upon its evaluation, the Institution concluded that there are no significant uncertain tax position requiring recognition in its financial statements. |
| Schedule D, Part XI, Line 2d | Scholarships: ($14,341,456) |
| Schedule D, Part XI, Line 4b | Cost of good sold: ($84,349)+ Property taxes ($6,595)+ Realized loss on investments ($4,045,737) =($4,130,087) |
| Schedule D, Part XII, Line 2d | Cost of goods sold: ($84,349) + pension-related other than net periodic cost $2,109,164 + Net depreciation of Investments per AFS ($1,524,606)- Property Taxes (6,595) = ($493,614). |
| Schedule D, Part XII, Line 4b | Scholarships: $14,341,456.00 |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (1) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (1) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (1) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (1) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (1) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (1) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (1) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | 0 | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | 0 | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | 0 | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | 0 | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | 0 | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | 0 | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | Yes (1) | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | 0 | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (1) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule E, Part I, Line 3 | The Institution is in compliance with Rev. Proc. 75-70. |
| Schedule E, Part I, Line 6 | The Institution participates in numerous federal and state programs, which are audited annually in accordance with related regulations. Students at SUAGM'S institutions are eligible and receive grants from US and Puerto Rico governments, mainly Title IV Funds from the Federal Department of Education (DE). Other sources of financial aid for teacher training, studies in nursing, veterans, disable, among others, are provided through federal agencies (DE, DHHS,etc). |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (2 entries)
| Grant TypeGrantTypeTxt | RecipientRecipientCnt | Cash GrantCashGrantAmt | Non Cash AssistanceNonCashAssistanceAmt |
|---|---|---|---|
| Scholarship and Stipends | 20132 | $14,341,456 | $0 |
| College work study | 1775 | $2,637,152 | $0 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule I, Part I, Line 2 | FormAndLineReferenceDesc |
| Explanation | Financial aid assistance is awarded based on US Federal State, and Private guidelines as required by the corresponding type of assistance. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| First Class Or Charter Travel | Yes (X) | FirstClassOrCharterTravelInd |
| Travel For Companions | Yes (X) | TravelForCompanionsInd |
| Housing Allowance Or Residence | Yes (X) | HousingAllowanceOrResidenceInd |
| Club Dues Or Fees | Yes (X) | ClubDuesOrFeesInd |
| Personal Services | Yes (X) | PersonalServicesInd |
| Written Policy Ref T And E Expnss | Yes (1) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Independent Consultant | Yes (X) | IndependentConsultantInd |
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | Yes (1) | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (13 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Jose F Mendez Mendez | ||||||||||||||
| Director/President | $495,620 | $0 | $73,382 | $0 | $45,076 | $0 | $13,348 | $0 | $7,005 | $0 | $634,431 | $0 | ||
| Rafael Nadal Arcelay | ||||||||||||||
| Director | $281,000 | $0 | $10,700 | $0 | $47,673 | $0 | $12,000 | $0 | $3,084 | $0 | $354,457 | $0 | $0 | $0 |
| Ricardo Rodriguez Domenech | ||||||||||||||
| VP Administrative Affairs | $277,750 | $0 | $10,980 | $0 | $43,224 | $0 | $14,207 | $0 | $4,306 | $0 | $350,467 | $0 | $0 | $0 |
| Victoria De Jesus | ||||||||||||||
| VP Human Resources | $224,711 | $0 | $9,499 | $0 | $5,627 | $0 | $14,671 | $0 | $2,742 | $0 | $257,250 | $0 | $0 | $0 |
| Carmelo Torres Reyes | ||||||||||||||
| VP Financial Affairs | $220,371 | $0 | $9,375 | $0 | $4,114 | $0 | $14,747 | $0 | $7,005 | $0 | $255,612 | $0 | $0 | $0 |
| Jorge L Crespo Armaiz | ||||||||||||||
| VP Planning & Academic Affairs | $210,625 | $0 | $9,200 | $0 | $6,179 | $0 | $14,772 | $0 | $2,742 | $0 | $243,518 | $0 | $0 | $0 |
| Mildred Huertas Sola | ||||||||||||||
| Chancellor | $173,696 | $0 | $8,714 | $0 | $15,903 | $0 | $14,342 | $0 | $3,765 | $0 | $216,420 | $0 | $0 | $0 |
| Carlos Padin Bibiloni | ||||||||||||||
| Cancellor | $188,313 | $0 | $3,600 | $0 | $3,994 | $0 | $9,977 | $0 | $7,005 | $0 | $212,889 | $0 | $0 | $0 |
| John Navarro Ferreira | ||||||||||||||
| Internal Audit Director | $169,000 | $0 | $8,680 | $0 | $8,301 | $0 | $14,145 | $0 | $7,005 | $0 | $207,131 | $0 | $0 | $0 |
| Mayra Cruz Rivera | ||||||||||||||
| VP Marketing & Student Affairs | $160,251 | $0 | $8,220 | $0 | $15,568 | $0 | $14,086 | $0 | $7,005 | $0 | $205,130 | $0 | $0 | $0 |
| Eligio David Mendez | ||||||||||||||
| VP International Affairs | $171,140 | $0 | $8,544 | $0 | $5,894 | $0 | $12,000 | $0 | $2,742 | $0 | $200,320 | $0 | $0 | $0 |
| Gino Q Natalicchio | ||||||||||||||
| Chancellor | $146,835 | $0 | $7,167 | $0 | $14,078 | $0 | $11,793 | $0 | $1,600 | $0 | $181,473 | $0 | $0 | $0 |
| Evelyn Ayala Quintero | ||||||||||||||
| $173,765 | $0 | $600 | $0 | $2,350 | $0 | $0 | $0 | $1,995 | $0 | $178,710 | $0 | $0 | $0 | |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule J, Part I, Line 1a | A) First Class or Charter Travel- The Institution's travel policy establishes that the President may travel in first class and those Officers that travel with the President of official business trip may travel in Business Class. Also, the Institution pays travel expenses in Business Class for the President of the Board when travelling to Board related activities or seminars such as the Board's Annual Seminar the Association of Governing Board's conference, among others. B) Travel for companion- The President's spouse accompanies him at the Institution's expenses when he travels on official business trip and so do the spouses of the Members of the Board and Officers on certain business activities. C) Housing Allowance or Residence for Personal Use- The institution owns and rent several properties that are used as residence for the President's and executive members of his staff. The rent market value of these properties are classified and reported. D) Health and Social Club dues or Initiation Fees- The Institution covers the cost of membership at local hotels to be used for official activities. E) Personal Services- The Institution covers the cost of a chauffer for the President and maid services at the President's residence. |
| Schedule J, Part I, Line 4 | Jose F. Méndez: Nonqualified retirement plan-$12,000, John Navarro: Nonqualified retirement plan-$12,000, Jorge L Crespo: Nonqualified retirement plan-$12,000, Victoria De Jesús: Nonqualified retirement plan-$12,000, Mayra Cruz: Nonqualified retirement plan-$12,000, Eligio David: Nonqualified retirement plan-$12,000, Ricardo Rodríguez: Nonqualified retirement plan-$12,000, Mildred Huertas: Nonqualified retirement plan-$12,000, Rafael Nadal: Nonqualified retirement plan-$12,000, Rafael Nadal Bush: Nonqualified retirement plan-$12,000, Carmelo Torres: Nonqualified retirement plan-$12,000, Gino Natalicchio: Carlos Padin: Nonqualified retirement plan-$10,500, Carlos Padin: Nonqualified retirement plan-$8,000. |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp (2 entries)
| Bond ReferenceBondReferenceCd | Bond Issuer EINBondIssuerEIN | CUSIPCUSIPNum | Bond IssuedBondIssuedDt | Issue PriceIssuePriceAmt | PurposePurposeDesc | DefeasedDefeasedInd | On Behalf Of IssuerOnBehalfOfIssuerInd | Pool FinancingPoolFinancingInd |
|---|---|---|---|---|---|---|---|---|
| AFICA Bond 2006 | ||||||||
| A | 690660050 | 745227EN0 | 2006-04-11 | $30,450,352 | Acquisition and construction of educational facilities | 0 | 0 | 0 |
| AFICA Bond 2012 | ||||||||
| B | 690660050 | 745272FA7 | 2012-06-27 | $80,415,798 | Adquisition and Construction of educational facilities | 0 | 0 | 0 |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp (2 entries)
| Bond ReferenceBondReferenceCd | RetiredRetiredAmt | Bond DefeasedBondDefeasedAmt | Total ProceedsTotalProceedsAmt | In Reserve FundInReserveFundAmt | Capitalized InterestCapitalizedInterestAmt | Refunding EscrowRefundingEscrowAmt | Issuance Costs From ProceedsIssuanceCostsFromProceedsAmt | Credit EnhancementCreditEnhancementAmt | Working Capital ExpendituresWorkingCapitalExpendituresAmt | Capital ExpendituresCapitalExpendituresAmt | Other Spent ProceedsOtherSpentProceedsAmt | UnspentUnspentAmt | Substantial CompletionSubstantialCompletionYr | Refunding Tax Exempt BondsRefundingTaxExemptBondsInd | Refunding Taxable BondsRefundingTaxableBondsInd | Final Allocation MadeFinalAllocationMadeInd | Adequate Books And Rec MaintAdequateBooksAndRecMaintInd |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| A | $8,785,000 | $0 | $30,450,352 | $0 | $0 | $0 | $580,292 | $0 | $0 | $27,920,310 | $0 | $0 | 2006 | 0 | 0 | Yes (1) | Yes (1) |
| B | $31,105,000 | $0 | $80,415,798 | $5,378,712 | $0 | $44,547,059 | $1,412,539 | $0 | $0 | $25,800,000 | $3,277,488 | $0 | 2016 | Yes (1) | 0 | Yes (1) | Yes (1) |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp (2 entries)
| Bond ReferenceBondReferenceCd | Owning Bond Financed PropertyOwningBondFinancedPropertyInd | Any Lease ArrangementsAnyLeaseArrangementsInd | Mgmt Contract Bond Fincd PropMgmtContractBondFincdPropInd | Any Research AgreementsAnyResearchAgreementsInd | Private Bus Use By OthersPrivateBusUseByOthersPct | Private Bus Concerning UBIPrivateBusConcerningUBIPct | Total Private Business UseTotalPrivateBusinessUsePct | Bond Iss Meet Prvt Sec Pymt TestBondIssMeetPrvtSecPymtTestInd | Change In Use Bond Financed PropChangeInUseBondFinancedPropInd | Procs Nonqualified Bond RemdtdProcsNonqualifiedBondRemdtdInd |
|---|---|---|---|---|---|---|---|---|---|---|
| A | 0 | Yes (1) | 0 | 0 | 0.0143 | 0 | 0.0143 | Yes (1) | 0 | Yes (1) |
| B | 0 | Yes (1) | 0 | 0 | 0.0193 | 0 | 0.0193 | Yes (1) | 0 | Yes (1) |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp (2 entries)
| Bond ReferenceBondReferenceCd | Form8038 T FiledForm8038TFiledInd | Rebate Not Due YetRebateNotDueYetInd | Exception To RebateExceptionToRebateInd | No Rebate DueNoRebateDueInd | Variable Rate IssueVariableRateIssueInd | Hedge Identified In Bks And RecHedgeIdentifiedInBksAndRecInd | Gross Proceeds Invested In GICGrossProceedsInvestedInGICInd | Term Of GICTermOfGICPct | Regulatory Safe Harbor StsfdRegulatorySafeHarborStsfdInd | Gross Proceeds InvestedGrossProceedsInvestedInd | Written Proc To Monitor ReqsWrittenProcToMonitorReqsInd |
|---|---|---|---|---|---|---|---|---|---|---|---|
| Royal Bank of Canada | |||||||||||
| A | 0 | Yes (1) | 0 | 0 | 0 | 0 | Yes (1) | 30 | Yes (1) | 0 | Yes (1) |
| (no name) | |||||||||||
| B | 0 | Yes (1) | 0 | Yes (1) | 0 | 0 | 0 | 0 | Yes (1) | ||
Procedures Corrective Action ProceduresCorrectiveActionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Procedures Corrective Action | Yes (1) | ProceduresCorrectiveActionInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule K, Part IV, Line 2c-06/27/2012 80,415,798 AFICA Bond 2012 | FormAndLineReferenceDesc |
| Explanation | The rebate computation was performed on June 27, 2017 and it was determined that there is no rebate liability; therefore no filing requirement with the IRS. | ExplanationTxt |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (15 entries)
| Relationship DescriptionRelationshipDescriptionTxt | TransactionTransactionAmt | TransactionTransactionDesc | Sharing Of RevenuesSharingOfRevenuesInd |
|---|---|---|---|
| BBDO | |||
| President of the entity is UAGM'S Director and Officer's spouse | $5,019,644 | Independent Contractor | 0 |
| Rafael F Nadal Bosch | |||
| Family of Director, Rafael Nadal Arcelay | $122,899 | Employment | 0 |
| Andres A Lloveras Mendez | |||
| Family of Director, José F Méndez | $77,823 | Employment | 0 |
| Eileen M Rodriguez Domenech | |||
| Family of Director, Jose F Méndez | $60,631 | EMPLOYMENT | 0 |
| Margarita Torres Millan | |||
| Family of Director, Ramiro Millan | $60,000 | Independent contractor | 0 |
| Laura E Aponte | |||
| Family of Key employee, Jorge L Crespo | $52,020 | Employment | 0 |
| Gloria Castillo De Garcia | |||
| Family of Director, Delia Castillo | $51,073 | Employment | 0 |
| Fabiola A Trigo Rodriguez | |||
| Family of Director, Jose F Mendez | $46,582 | Employment | 0 |
| Margie M Sanchez Vega | |||
| Family of Director, Rene Soto | $45,690 | Employment | 0 |
| Mayra Jimenez Ramirez | |||
| Family of Director, Hector A Jimenez | $40,087 | Employment | 0 |
| Jose F Mendez Lloveras | |||
| Family of Director, Jose F Méndez | $33,514 | Employment | 0 |
| Maria E Nieto Rodriguez | |||
| Family of Director, Hector Jimenez | $30,900 | Employment | 0 |
| Raul De Jesus de Jesus | |||
| Family of Key Employee, Victoria De Jesus | $27,264 | Employment | 0 |
| Daniel Millan Torres | |||
| Family of Director, Ramiro Millan | $13,333 | Independent contractor | 0 |
| Evaluation & Development | |||
| President of the entity is UAGM'S Director and Officer's spouse | $51,577 | Independent contractor | 0 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Section B, Line 11b | The information required to compile form 990 was based on the Institution's audited financial statements. Supplemental information was gathered from SUAGM'S accounting system. For this reporting period, the form 990 was prepared by the Institution's Accounting Office, reviewed by the Associate VP for Accounting and Disbursements, and approved by the Vice- president for Financial Affairs. A copy of this Form 990 was provided to all members of the Board of Directors before filing it. |
| Form 990, Part VI, Section B, Line 12c | Board Members and Officers are required to annually complete a form to disclose conflicts of interest or potential conflicts of interest. The process is conducted by the Secretary of the Board and forms are kept in file at the Board's office. Also, a conflict of interest disclosure is administered to all employees and faculty members that participate in federally funded projects. This process is administered by the Vice-presidency of Human Resources. The policy is also discussed as part of the training program for new employees and at other activities involving staff and faculty. A memorandum is distributed through the Institution's internal communication to all the university's community to make them aware of the conflict of interest policy in force. |
| Form 990, Part VI, Section B, Line 15 | The compensation of the organization's President and Officers are reviewed by an independent consulting group which uses comparable data to their industry. The results of the President's compensation is then presented to the Board of Director for its approval. |
| Form 990, Part VI, Section C, Line 19 | The Institution's governing documents are available upon request at the Office of the Secretary of the Board of Directors. The conflict of interest policy is available through website and through the Vice-presidency of Human Resources. Interim and audited financial statements are routinely distributed to banks as creditors and are also available to the public upon request through the Vice-Presidency for Financial Affairs. |
| Form 990, Part IX, Line 11g | Fee for administrative services: $36,200,000 + Service under contract: $6,095,718 + Professional services $7,554,474= $49,850,192. |