Nonprofit · EIN 66-0350945
AMERICAN COLLEGE OF PUERTO RICO INC
Also known as AMERICAN UNIVERSITY OF PUERTO RICO
Tax-exempt · BAYAMON, PR 00960
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2024 | 990 | $1,427,683 | $4,969,767 | -$3,542,084 | $10,784,988 | $8,273,340 | $2,511,648 |
| June 30, 2023 | 990 | $6,307,467 | $8,854,580 | -$2,547,113 | $12,479,504 | $6,425,772 | $6,053,732 |
Financial details: 990 for the year ended June 30, 2024
Revenue
- Contributions, gifts and grants
- $50,253
- Program service revenue
- $1,377,430
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $1,134,728
- Professional fundraising fees
- $0
- Occupancy
- $2,158,959
- Depreciation
- $573,313
- Program services (functional)
- $377,897
- Management and general (functional)
- $4,591,870
Balance sheet and other
- Total assets, start of year
- $12,479,504
- Total assets, end of year
- $10,784,988
- Total liabilities, end of year
- $8,273,340
- Net assets, end of year
- $2,511,648
- Land, buildings and equipment
- $9,984,338
- Net assets without donor restrictions
- $2,511,648
- Gross receipts
- $1,427,683
- Employees
- 35
- Volunteers
- 0
- Year formed
- 1974
- State of legal domicile
- PR
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended June 30, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JUAN C NAZARIO | PRESIDENT Officer | 40 | $92,575 |
| IVELISSE CABIYA BURGOS | MEMBER Trustee or director | 1 | $0 |
| VICENTE P COLON COMAS | PRESIDENT-BOARD OF DIRECTOR Trustee or director | 2 | $0 |
| EDWIN RAMOS JOURDAN | MEMBER Trustee or director | 2 | $0 |
| MARIA O MARRERO SOTO | MEMBER Trustee or director | 2 | $0 |
990 for the year ended June 30, 2023: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JUAN C NAZARIO | PRESIDENT Officer | 40 | $100,625 |
| IVELISSE CABIYA BURGOS | PRESIDENT-BOARD OF DIRECTOR Trustee or director | 2 | $0 |
| VICENTE P COLON COMAS | MEMBER Trustee or director | 2 | $0 |
| FRANCISCO NARVAEZ MORALES | MEMBER Trustee or director | 2 | $0 |
| RAMON ARMAIZ SERRANO | SECRETARY- BOARD Trustee or director | 2 | $0 |
| EDWIN RAMOS JOURDAN | MEMBER Trustee or director | 2 | $0 |
| RAMON RIVAS MORALES | MEMBER Trustee or director | 2 | $0 |
| MARIA O MARRERO SOTO | MEMBER Trustee or director | 20 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 602037, BAYAMON, PR 00960-6020
- Principal officer (990 for 2023)
- JUAN C NAZARIO, PO BOX 602037, BAYAMON, PR 00960
- Signed the 990
- JUAN C NAZARIO, PRESIDENTE
- Phone
- (787) 620-2040
- Website
- WWW.AUPR.EDU
- Return prepared by
- JUAN A VAZQUEZ ALDEA CPA
Mission
PROVIDE A LIBERAL AND HUMANISTIC HIGHER EDUCATION THAT PROMOTES THE INTEGRAL FORMATION AND KNOWLEDGE FOR LIFE.
Program accomplishments
- NOT-FOR-PROFIT EDUCATIONAL INSTITUTION OFFERING MASTER AND BACHELOR DEGREES AND POST-SECONDARY PROGRAMS TO ENROLLED STUDENTS. MASTER AND BACHELOR DEGREES OFFERED BY THE UNIVERSITY INCLUDE, AMONG OTHERS, ARTS AND SCIENCES, BUSINESS ADMINISTRATION, CRIMINAL JUSTICE, AND EDUCATION AND TECHNOLOGY. POST SECONDARY PROGRAMS OFFERED BY THE UNIVERSITY INCLUDE AMONG OTHERS, SECRETARIAL SCIENCES AND CRIMINAL JUSTICE.Expenses $377,897 · revenue $1,427,683
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | Not on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 66-0350945
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- School
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1980
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B42Z)
- Assets (IRS master file)
- $10,784,988
- Income (IRS master file)
- $1,427,683
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2024 | $1,427,683 | $4,969,767 | $10,784,988 | XML |
| 990 | June 2023 | $6,307,467 | $8,854,580 | $12,479,504 | XML |
| 990 | June 2022 | $11,739,178 | $8,916,477 | $14,347,128 | IRS |
| 990 | June 2021 | – | – | – | IRS |
| 990 | June 2020 | – | – | – | IRS |
| 990 | June 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 66-0350945).
Questions about AMERICAN COLLEGE OF PUERTO RICO INC
- What is the EIN of AMERICAN COLLEGE OF PUERTO RICO INC?
- The employer identification number (EIN) of AMERICAN COLLEGE OF PUERTO RICO INC is 66-0350945.
- Is AMERICAN COLLEGE OF PUERTO RICO INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1980.
- Are donations to AMERICAN COLLEGE OF PUERTO RICO INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does AMERICAN COLLEGE OF PUERTO RICO INC file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of AMERICAN COLLEGE OF PUERTO RICO INC due?
- The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did AMERICAN COLLEGE OF PUERTO RICO INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended June 2024.
- Who is the principal officer of AMERICAN COLLEGE OF PUERTO RICO INC?
- The 990 for the year ended June 30, 2024 names JUAN C NAZARIO.
- Who are the officers and directors of AMERICAN COLLEGE OF PUERTO RICO INC?
- The 990 for the year ended June 30, 2024 lists 5 people; 1 received compensation from the organization, the highest $92,575 (JUAN C NAZARIO, PRESIDENT).
- How much revenue does AMERICAN COLLEGE OF PUERTO RICO INC have?
- On its 990 for the year ended June 30, 2024 it reported revenue of $1,427,683, expenses of $4,969,767 and total assets of $10,784,988 at year end.
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