Nonprofit · EIN 66-0437360
ESCUELA FEDERICO FROEBEL INC
Tax-exempt (reinstated) · AGUADILLA, PR 00604
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $3,339,393 | $3,142,217 | $197,176 | $3,347,691 | $533,672 | $2,814,019 |
| December 31, 2024 | 990 | $2,673,725 | $2,664,968 | $8,757 | $3,173,932 | $557,089 | $2,616,843 |
| December 31, 2023 | 990 | $3,254,104 | $2,444,796 | $809,308 | $3,151,774 | $543,688 | $2,608,086 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $3,338,315
- Investment income
- $1,078
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $155,542
- Other salaries and wages
- $1,460,762
- Salaries, compensation and benefits (total)
- $1,773,555
- Professional fundraising fees
- $0
- Legal fees
- $1,463
- Accounting fees
- $21,165
- Occupancy
- $101,026
- Travel
- $11,681
- Depreciation
- $95,652
- Program services (functional)
- $2,500,814
- Management and general (functional)
- $641,403
Balance sheet and other
- Total assets, start of year
- $3,173,932
- Total assets, end of year
- $3,347,691
- Total liabilities, end of year
- $533,672
- Net assets, end of year
- $2,814,019
- Land, buildings and equipment
- $1,213,873
- Net assets without donor restrictions
- $2,814,019
- Gross receipts
- $3,339,393
- Employees
- 94
- Volunteers
- 2
- Year formed
- 1993
- 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 December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LUIS RODRIGUEZ RODRIGUEZ | PRINCIPAL Officer | 40 | $93,349 |
| Silvia Rodriguez | PRINCIPAL Officer | 40 | $62,193 |
990 for the year ended December 31, 2024: 2 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LUIS RODRIGUEZ RODRIGUEZ | PRINCIPAL Officer | 40 | $74,913 |
| Silvia Rodriguez | PRINCIPAL Officer | 40 | $61,723 |
990 for the year ended December 31, 2023: 2 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LUIS RODRIGUEZ RODRIGUEZ | PRINCIPAL Officer | 40 | $61,254 |
| Silvia Rodriguez | PRINCIPAL Officer | 40 | $61,254 |
Address and contacts
- Address (IRS master file)
- PO BOX 250641, AGUADILLA, PR 00604-0641
- In care of
- % ESCUELA FEDERICO FROEBEL INC
- Principal officer (990 for 2025)
- Luis Rodriguez Rodriguez, PO Box 250641, Aguadilla, PR 00604
- Signed the 990
- Luis Rodriguez Rodriguez, President
- Phone
- (787) 890-2544
- Return prepared by
- Velazquez & Co PSC
Mission
ESCUELA FEDERICO FROEBEL INC IS A NON PROFIT EDUCATIONAL ORGANIZATION LICENSED BY THE STATE DEPARTMENT OF PUERTO RICO AND ACCREDITED BY THE COMMISSION ON ELEMENTARY SCHOOLS OF THE MIDDLE STATE ASSOCIATION. STUDENTS RANGE FROM PRE-KINDERGATEN TO TWELFTH GRADE. THE STUDENT MAY BE REQUIRED TO PARTICIPATE IN MANDATORY SUMMER SCHOOL OR PARTICIPATE IN SPECIAL PROGRAMS, BASED ON THE CANDIDATE'S SCORES. THE TEST WILL PROVIDE INFORMATION ABOUT LEVELS OF PREPARATION IN ENGLISH, MATHEMATICS, AND READING. DURING YEAR 2024-2025 THE SCHOOL HAD AN ENROLLMENT OF APPROXIMATELY 804 STUDENTS. OUR MISSION IS TO PROVIDE CHILDREN WITH A BILINGUAL EDUCATION CONDUCIVE TO A HIGH SCHOOL DIPLOMA AND EVENTUALLY TO BECOME PRODUCTIVE CITIZENS IN OUR SOCIETY.
Program accomplishments
- DURING THE SCHOOL YEAR 2024-2025 THE SCHOOL HAD AN ENROLLMENT OF 804 STUDENTSExpenses $2,500,814 · revenue $3,339,393
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 December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 66-0437360
- 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
- 2015
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B20)
- Assets (IRS master file)
- $3,347,691
- Income (IRS master file)
- $3,339,393
Revocation and reinstatement
- Exemption revoked
- May 15, 2010
- Posted by the IRS
- April 21, 2015
- Reinstated
- Effective May 15, 2010
From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $3,339,393 | $3,142,217 | $3,347,691 | IRS |
| 990 | December 2024 | $2,673,725 | $2,664,968 | $3,173,932 | IRS |
| 990 | December 2023 | $3,254,104 | $2,444,796 | $3,151,774 | XML |
| 990 | December 2022 | $2,324,255 | $2,249,964 | $1,890,425 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | 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 66-0437360).
Questions about ESCUELA FEDERICO FROEBEL INC
- What is the EIN of ESCUELA FEDERICO FROEBEL INC?
- The employer identification number (EIN) of ESCUELA FEDERICO FROEBEL INC is 66-0437360.
- Is ESCUELA FEDERICO FROEBEL INC tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2010 and reinstated it effective May 15, 2010.
- Are donations to ESCUELA FEDERICO FROEBEL INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does ESCUELA FEDERICO FROEBEL 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 ESCUELA FEDERICO FROEBEL INC due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did ESCUELA FEDERICO FROEBEL INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of ESCUELA FEDERICO FROEBEL INC?
- The 990 for the year ended December 31, 2025 names Luis Rodriguez Rodriguez.
- Who are the officers and directors of ESCUELA FEDERICO FROEBEL INC?
- The 990 for the year ended December 31, 2025 lists 2 people; 2 received compensation from the organization, the highest $93,349 (LUIS RODRIGUEZ RODRIGUEZ, PRINCIPAL).
- How much revenue does ESCUELA FEDERICO FROEBEL INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $3,339,393, expenses of $3,142,217 and total assets of $3,347,691 at year end.
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