BORICUA COLLEGE: Form 990, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- BORICUA COLLEGE (EIN 51-0175975)
- Tax period
- 2024-07-01 to 2025-06-30
- Filed
- 2026-02-17
- IRS object ID
- 202610489349301846
- Schema version
- 2024v5.2
- 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 | 2026-02-17T15:29:46-05:00 | ReturnTs |
| Tax Period End | 2025-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WithumSmithBrown PC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | ONE TOWER CENTER BLVD 14TH FL | AddressLine1Txt |
| City | EAST BRUNSWICK | CityNm |
| State Abbreviation | NJ | StateAbbreviationCd |
| ZIP | 08816 | 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 | 510175975 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BORICUA COLLEGE | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| In Care Of | % ELIAS OYOLA | InCareOfNm |
| Business Name Control | BOR | BusinessNameControlTxt |
| Phone | 2126941000 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3755 BROADWAY | AddressLine1Txt |
| City | NEW YORK | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10032 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Victor Alicea | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 2126941000 | PhoneNum |
| Signature | 2026-02-13 | 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 | Catherine Bendall | PreparerPersonNm |
| PTIN | P00521196 | PTIN |
| Phone | 7328281614 | PhoneNum |
| Preparation | 2026-02-13 | 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 | Victor Alicea | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3755 BROADWAY | AddressLine1Txt |
| City | NEW YORK | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10032 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $9,562,126 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | www.boricuacollege.edu | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1974 | FormationYr |
| Legal Domicile State | NY | LegalDomicileStateCd |
| Activity Or Mission | Boricua College is committed to the principle that culture cannot be separated from education. Boricua aims to provide a solid foundation through individualized programs. | ActivityOrMissionDesc |
| Voting Members Governing Body | 14 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 13 | VotingMembersIndependentCnt |
| Total Employee | 197 | TotalEmployeeCnt |
| Total Volunteers | 13 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $472,344 | PYContributionsGrantsAmt |
| CY Contributions Grants | $1,175,377 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $6,847,603 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $7,544,153 | CYProgramServiceRevenueAmt |
| PY Investment Income | $185,848 | PYInvestmentIncomeAmt |
| CY Investment Income | $18,880 | CYInvestmentIncomeAmt |
| PY Other Revenue | $1,558,836 | PYOtherRevenueAmt |
| CY Other Revenue | $239,891 | CYOtherRevenueAmt |
| PY Total Revenue | $9,064,631 | PYTotalRevenueAmt |
| CY Total Revenue | $8,978,301 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $147,226 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $274,834 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $7,381,458 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $6,724,566 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $4,122,446 | PYOtherExpensesAmt |
| CY Other Expenses | $4,283,061 | CYOtherExpensesAmt |
| PY Total Expenses | $11,651,130 | PYTotalExpensesAmt |
| CY Total Expenses | $11,282,461 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$2,586,499 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$2,304,160 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $49,649,094 | TotalAssetsBOYAmt |
| Total Assets EOY | $46,962,942 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $12,279,884 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $11,897,892 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $37,369,210 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $35,065,050 | NetAssetsOrFundBalancesEOYAmt |
| Mission | SEE SCHEDULE O FOR THE FULL MISSION STATEMENT OF BORICUA COLLEGE. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $8,485,931 | ExpenseAmt |
| Grant | $274,834 | GrantAmt |
| Revenue | $7,538,552 | RevenueAmt |
| Desc | Boricua College is an independent, private, liberal arts and science, professional not-for-profit college. With three locations located in New York - Manhattan Campus, Bronx Campus and Brooklyn Campus. Boricua College enrolls approximately 500 full-time students in programs leading to Bachelor of Science, Bachelor of Arts, Master of Arts, and Master of Science degrees. Five Ways of Learning and Modes of Instruction In all its academic programs, Boricua College has a unique pattern of diversified modes of instruction and ways of learning implemented through five curricular areas. For most students, going to college means taking courses in an institution of higher education, attending lectures on various academic subjects such as history, physics, or math, and taking examinations on those subjects at the end of each term. At Boricua College, lecture-discussion courses constitute an excellent way for college students to master some kinds of information such as knowledge of specifics, methodology, and universal concepts and themes. Such "theoretical studies," however, are only one of five distinct ways in which students are educated and receive academic credit at Boricua. An explanation of each of the five modes of instruction and the way they are integrated into a singular program of student growth and development is described below. - Individualized Instruction: In the courses that use this mode of instruction and way of learning every student meets individually with their assigned full-time faculty member for one hour per week throughout the academic cycle to plan, implement and evaluate a program of learning determined by the curriculum, and designed to meet that student's educational needs and career aspirations. During the first two years, individualized instruction emphasizes the development of carefully identified generic intellectual skills required for the mastery of the basic principles of knowledge of the humanities, social sciences and natural sciences. During the next two years, individualized instruction takes on a more disciplinary character as the student is helped to develop the breadth and depth of intellectual skills and apply them in learning the concepts and literature of his/her field of specialization. In all these courses, a system of instructional modules, developed by the faculty are used as the primary text to guide instruction. - Colloquium: A second unique way of learning at Boricua involves the use of small-group colloquia comprising eight to ten students who meet once a week with their assigned full-time faculty to exchange, share, discuss, and evaluate ideas, issues and problems related to the learning program of the group members. A particular objective of the courses taught through colloquia in the first two years is the development of affective skills necessary for life-long learning and acquisition of knowledge. During the next two years the Colloquium takes on a more disciplinary character as students are helped to develop the breadth and depth of the affective skills and the values inherent in their fields of specialization. - Experiential Studies: This mode of learning involves carefully designed structured experiences of "learning by doing." It aims to develop students' awareness of how simple psychomotor skilled movements evolve into complex professional skills. In the students' first year they participate in structured field experiences under the guidance of their assigned full-time faculty to sharpen their sensory and perceptual awareness and observational skills. They continue on to courses that increase body sensory awareness, physical abilities and complex instrumental skills that integrate the psychomotor with cognitive skills. In the next two years and beyond, the student participates in carefully designed workshops, studio activities and supervised internships related to their academic disciplines and professional goals. - Theoretical Studies: A fourth set of courses lead the student through a body of instrumental methods and knowledge required for problem solving, employing the customary techniques of lectures, discussion, readings and written examinations. In the first two years of Theoretical Studies courses, students learn by applying their intellectual and affective skills to introductory subject matter of mathematics, social and natural sciences, transforming it into personal knowledge. In the following two years and beyond, the student develops further use of intellectual and affective skills by applying them to learning the facts, methods, theories and specialized complex subject matter of the liberal arts and science disciplines and specialized knowledge of the professions. - Cultural Studies: At Boricua College three levels of culture are particularly relevant: (1) the archetypal elements, mostly unconscious, that motivate behaviors and identify a student as a member of "a people (2) historical elements that serve as conscious icons representative of popular aspects of a particular culture; (3) the contemporaneous elements of a culture that are being created in the daily life of a student and his/her peers. Particularly essential to Cultural Studies is the development and application of the affective skills and processes of literacy, receiving, responding, values and the companion internal processes of sensing, emotions and feelings, that together provide content for creating and understanding culture. In the first two years Cultural Studies courses also concentrate on the written and oral communication skills of the student. In the second two years and beyond, the concentration is on the humanities and the arts. In the second two years and beyond, the concentration is on the humanities and the arts. student. In the second two years and beyond, the concentration is on the humanities and the arts. | Desc |
| Total Program Service Expenses | $8,485,931 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | 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 | false | 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 | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | false | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (true) | 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 | Yes (true) | GrantsToIndividualsInd |
| Schedule J Required | Yes (true) | 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 | false | 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 | 13 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 197 | 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 |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| 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 | 14 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 13 | 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 | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | NY | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ELIAS OYOLA | PersonNm |
| Phone | 2126941000 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3755 BROADWAY | AddressLine1Txt |
| City | NEW YORK | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10032 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (18 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 |
|---|---|---|---|---|---|---|---|
| Victor G Alicea PhD | |||||||
| President | 40.0 | 0.0 | Yes (X) | Yes (X) | $151,503 | $0 | $22,051 |
| John Guzman | |||||||
| VP & Dean of Academic Affairs | 40.0 | 0.0 | Yes (X) | $74,919 | $0 | $20,957 | |
| Francia Castro | |||||||
| VP for Human Resources and Per | 40.0 | 0.0 | Yes (X) | $74,919 | $0 | $20,061 | |
| Irving Ramirez | |||||||
| VP & Dean of Academic Affairs | 40.0 | 0.0 | Yes (X) | $72,611 | $0 | $20,279 | |
| Elias Oyola | |||||||
| CFO | 40.0 | 0.0 | Yes (X) | $68,045 | $0 | $20,563 | |
| Benito Fernandez | |||||||
| Chairperson | 1.0 | 0.0 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| A Paul Blano | |||||||
| Secretary/Treasuer | 1.0 | 0.0 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Luis A Gonzalez | |||||||
| Trustee | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | |
| Elizabeth Velez | |||||||
| Chair, Development Committee | 1.0 | 0.0 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Suleika Cabrera Drinane | |||||||
| Trustee | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | |
| Ralina M Cardona | |||||||
| Trustee | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | |
| Jose R Sanchez | |||||||
| Trustee | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | |
| Maria Ortega | |||||||
| Chair, Education Committee | 1.0 | 0.0 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Carlos J Cuevas | |||||||
| TRUSTEE | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | |
| Rita DiMartino | |||||||
| Trustee | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | |
| Jorge L Batista | |||||||
| Trustee | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | |
| Scott Quintero | |||||||
| Trustee | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | |
| Jessica Arocho | |||||||
| Trustee | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $441,997 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $103,911 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 1 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp
Contractor Name ContractorName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | WithumSmithBrown PC | PersonNm |
Contractor Address ContractorAddress
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5 Vaughn Drive 201 | AddressLine1Txt |
| City | PRINCETON | CityNm |
| State Abbreviation | NJ | StateAbbreviationCd |
| ZIP | 08540 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Services | Accounting services | ServicesDesc |
| Compensation | $114,416 | CompensationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 1 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $1,170,177 | GovernmentGrantsAmt |
| All Other Contributions | $5,200 | AllOtherContributionsAmt |
| Total Contributions | $1,175,377 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| TUITION | 900099 | $7,492,300 | $7,492,300 |
| APPLICATION FEES | 900099 | $51,853 | $51,853 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $7,544,153 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $14,838 | TotalRevenueColumnAmt |
| Exclusion | $14,838 | ExclusionAmt |
Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $239,891 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $239,891 | RealAmt |
| Personal | $0 | PersonalAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $239,891 | TotalRevenueColumnAmt |
| Exclusion | $239,891 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $587,867 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $583,825 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $4,042 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $4,042 | TotalRevenueColumnAmt |
| Exclusion | $4,042 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $0 | FundraisingGrossIncomeAmt |
| Fundraising Direct Expenses | $0 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| 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 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $0 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $0 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $0 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $8,978,301 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $7,544,153 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $258,771 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $274,834 | TotalAmt |
| Program Services | $274,834 | ProgramServicesAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $541,737 | TotalAmt |
| Program Services | $196,068 | ProgramServicesAmt |
| Management And General | $345,669 | ManagementAndGeneralAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,612,815 | TotalAmt |
| Program Services | $4,013,048 | ProgramServicesAmt |
| Management And General | $599,767 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $56,423 | TotalAmt |
| Program Services | $48,871 | ProgramServicesAmt |
| Management And General | $7,552 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,146,109 | TotalAmt |
| Program Services | $951,435 | ProgramServicesAmt |
| Management And General | $194,674 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $367,482 | TotalAmt |
| Program Services | $292,988 | ProgramServicesAmt |
| Management And General | $74,494 | ManagementAndGeneralAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,181 | TotalAmt |
| Management And General | $4,181 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $114,416 | TotalAmt |
| Management And General | $114,416 | ManagementAndGeneralAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $229,409 | TotalAmt |
| Program Services | $160,000 | ProgramServicesAmt |
| Management And General | $69,409 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $30,056 | TotalAmt |
| Program Services | $15,434 | ProgramServicesAmt |
| Management And General | $14,622 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $575,685 | TotalAmt |
| Program Services | $475,711 | ProgramServicesAmt |
| Management And General | $99,974 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $105,684 | TotalAmt |
| Management And General | $105,684 | ManagementAndGeneralAmt |
Royalties RoyaltiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $767,423 | TotalAmt |
| Program Services | $636,106 | ProgramServicesAmt |
| Management And General | $131,317 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $130,730 | TotalAmt |
| Program Services | $44,220 | ProgramServicesAmt |
| Management And General | $86,510 | ManagementAndGeneralAmt |
Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $44,338 | TotalAmt |
| Program Services | $16,546 | ProgramServicesAmt |
| Management And General | $27,792 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $44,126 | TotalAmt |
| Program Services | $36,404 | ProgramServicesAmt |
| Management And General | $7,722 | ManagementAndGeneralAmt |
Payments To Affiliates PaymentsToAffiliatesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,177,367 | TotalAmt |
| Program Services | $909,004 | ProgramServicesAmt |
| Management And General | $268,363 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $338,125 | TotalAmt |
| Program Services | $228,065 | ProgramServicesAmt |
| Management And General | $110,060 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Management And GeneralManagementAndGeneralAmt | Program ServicesProgramServicesAmt |
|---|---|---|---|
| GRADUATION | $59,558 | $59,558 | |
| MISC | $308,066 | $120,869 | $187,197 |
| UNCOLLECTIBLE ACCOUNTS | $353,897 | $353,897 | |
| GRANT FUNDS RETURNED | $0 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,282,461 | TotalAmt |
| Program Services | $8,485,931 | ProgramServicesAmt |
| Management And General | $2,796,530 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part X | Yes (X) | InfoInScheduleOPartXInd |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $95,239 | BOYAmt |
| EOY | $41,640 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,126,036 | BOYAmt |
| EOY | $222,967 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $154,233 | BOYAmt |
| EOY | $199,623 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $441,744 | BOYAmt |
| EOY | $372,414 | 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 | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $239,547 | BOYAmt |
| EOY | $136,771 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $60,090,149 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $14,345,765 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $46,709,915 | BOYAmt |
| EOY | $45,744,384 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $667,035 | BOYAmt |
| EOY | $83,210 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | 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 | $215,345 | BOYAmt |
| EOY | $161,933 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $49,649,094 | BOYAmt |
| EOY | $46,962,942 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,294,326 | BOYAmt |
| EOY | $1,294,811 | 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 | $129,167 | BOYAmt |
| EOY | $31,553 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | 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 | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,394,510 | BOYAmt |
| EOY | $10,394,510 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $461,881 | BOYAmt |
| EOY | $177,018 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,279,884 | BOYAmt |
| EOY | $11,897,892 | 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 | $36,047,348 | BOYAmt |
| EOY | $34,387,728 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,321,862 | BOYAmt |
| EOY | $677,322 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $37,369,210 | BOYAmt |
| EOY | $35,065,050 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $49,649,094 | BOYAmt |
| EOY | $46,962,942 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$2,304,160 | ReconcilationRevenueExpnssAmt |
| 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 |
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) |
|---|---|---|
| Art Public Exhibition Amounts | ArtPublicExhibitionAmountsGrp | |
| Held Works Art | HeldWorksArtGrp |
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $75,000 | BeginningYearBalanceAmt |
| End Year Balance | $75,000 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $75,000 | BeginningYearBalanceAmt |
| End Year Balance | $75,000 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $75,000 | BeginningYearBalanceAmt |
| End Year Balance | $75,000 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $75,000 | BeginningYearBalanceAmt |
| End Year Balance | $75,000 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $75,000 | BeginningYearBalanceAmt |
| End Year Balance | $75,000 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Prmnnt Endowment Balance EOY | 1.00000 | PrmnntEndowmentBalanceEOYPct |
| 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 | $767,322 | OtherCostOrOtherBasisAmt |
| Book Value | $767,322 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $53,399,935 | OtherCostOrOtherBasisAmt |
| Depreciation | $8,527,111 | DepreciationAmt |
| Book Value | $44,872,824 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Leasehold Improvements | LeaseholdImprovementsGrp |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $3,352,503 | OtherCostOrOtherBasisAmt |
| Depreciation | $3,279,622 | DepreciationAmt |
| Book Value | $72,881 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,570,389 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,539,032 | DepreciationAmt |
| Book Value | $31,357 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $45,744,384 | TotalBookValueLandBuildingsAmt |
| Federal Income Tax Liability | $0 | FederalIncomeTaxLiabilityAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| LEASE OBLIGATIONS | $177,018 |
| TENANT SECURITY DEPOSITS | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $177,018 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $8,803,667 | TotalRevEtcAuditedFinclStmtAmt |
| Donated Services And Use Fclts | $22,500 | DonatedServicesAndUseFcltsAmt |
| Revenue Not Reported | $22,500 | RevenueNotReportedAmt |
| Revenue Subtotal | $8,781,167 | RevenueSubtotalAmt |
| Other Revenues Not Included | $197,134 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $197,134 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $8,978,301 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $11,107,827 | TotExpnsEtcAuditedFinclStmtAmt |
| Donated Services Use Fclts | $22,500 | DonatedServicesUseFcltsAmt |
| Expenses Not Reported | $22,500 | ExpensesNotReportedAmt |
| Expenses Subtotal | $11,085,327 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $197,134 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $197,134 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $11,282,461 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FIN 48 | The College is exempt from Federal income taxes under Section 501(c)(3) of the Internal Revenue Code. Accordingly, no provision for income taxes has been recorded in the statement of activities and change in net assets. The College had no unrecognized tax benefits at June 30, 2025. In addition, the College has no income tax related penalties or interest for the period reported. |
| Part XI line 4b and XII line 4b | scholarship expenses of $197,134 have been shown as a reduction of tuition income in the audited financial statements in accordance with US GAAP. |
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 |
|---|---|
| Schedule E, Part 1, Line 6a - Assistance from Governmental Agencies | THE ORGANIZATION RECEIVED GRANT FUNDS from the US Department of Education, the US Department of Justice, and The New York State Education Department for THE YEAR ENDED JUNE 30, 2025. |
| Schedule E, Part 1, line 3 - nondiscrimination policy | The non-discrimination policy of the School is published on all of the College's materials, on it's website and is stated throughout all announcements and advertisements. |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (true) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | Scholarships and stipends | GrantTypeTxt |
| Recipient | 99 | RecipientCnt |
| Non Cash Assistance | $274,834 | NonCashAssistanceAmt |
| Non Cash Assistance | Scholarships | NonCashAssistanceDesc |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Scholarship monitoring | FormAndLineReferenceDesc |
| Explanation | PROCEDURE: THE COLLEGE WILL NOTIFY THE STUDENT OF THE INTENDED AWARD. IF STUDENT ACCEPTS THE AWARD, THE STUDENTS ACCOUNT IS CREDITED VIA FINANCIAL AID AWARD LETTER. PRIORITY: PREFERENCE MAY BE GIVEN TO STUDENTS: 1. IN BACHELORS AND MASTERS PROGRAMS. 2. WHO MAY HAVE EXHAUSTED ALL CONVENTIONAL SFA AWARD ELIGIBILITY. 3. DETERMINED INELIGIBLE BASED ON SFA AGENCIES CONVENTIONAL METHODOLOGY. 4. WITH RECOMMENDATIONS FROM ACADEMIC ADMINISTRATORS AND FACULTY FACILITATORS. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Form990 Of Other Organizations | Yes (X) | Form990OfOtherOrganizationsInd |
| 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 |
| Initial Contract Exception | false | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Victor G Alicea PhD | PersonNm |
| Title | President | TitleTxt |
| Base Compensation Filing Org | $151,503 | BaseCompensationFilingOrgAmt |
| Bonus Filing Organization | $0 | BonusFilingOrganizationAmount |
| Other Compensation Filing Org | $0 | OtherCompensationFilingOrgAmt |
| Deferred Compensation Flng Org | $3,030 | DeferredCompensationFlngOrgAmt |
| Nontaxable Benefits Filing Org | $19,021 | NontaxableBenefitsFilingOrgAmt |
| Total Compensation Filing Org | $173,554 | TotalCompensationFilingOrgAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part III, line 1 - Organization's mission | The mission and goals of the College are rooted in three principles of institutional identity: As an institution founded by Puerto Ricans in New York City, Boricua College is dedicated to the principle of the inseparability of culture and education. - The College thus offers academic programs that aim to develop in students, personal learning competencies that take into consideration the educational, cultural and economic difficulties experienced by Puerto Ricans and other students underrepresented in higher education. - By focusing its learning activities on solutions to problems facing these communities, the College prepares students for effective community leadership. As a liberal arts institution, Boricua College's educational philosophy maintains that a liberal arts education means mastery of generic, intellectual, affective and psychomotor-behavioral skills necessary for lifelong learning about the environment. - That all knowledge about the environment is organized and described through the multiple disciplines of the social sciences, the natural sciences and the humanities. - That a liberal arts education is essential for participation in a democratic society. As a non-traditional institution, Boricua College is dedicated to a humanistic holistic approach to the education of its students, within the context of their culture and contemporary conditions. - It offers students the opportunity to design highly individualized and small group learning programs that may be pursued at their own pace to meet their own career goals. - Learning activities are not confined within college walls. Instead, they unite in creative ways, the experiences of the world of scholarship and the world of work and student progress is evaluated through multiple measures that reflect the diversity of student learning styles and goals. |
| Part VI, Section B, 11a - Review of Form 990 | The form 990 is prepared by a CPA firm with professional experience in the completion of the form. it is then reviewed and approved by the School prior to submission to the Department of the Treasury. |
| Part VI, Section B, 12c - Conflict of Interest | The School has a conflict of interest policy, however, the policy is currently being reviewed and updated to include written annual disclosure by officers, directors and key employees as well as a more defined policy for monitoring and compliance. |
| Part VI, Section B, Line 15b - Compensation policy | the organization has a special committee which is responsible for hiring of executive officers. Compensation packages are established annually based on comparability and other factors. |
| Part VI, Section C, line 19 - Public availability of documents | The College makes the organizational documents available upon request. |