Nonprofit · EIN 66-0485684
COLEGIO DE TECNICOS Y MECANICOS AUTOMOTRICES DE PR
Tax-exempt (reinstated) · BAYAMON, PR 00960
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $338,118 | $340,072 | -$1,954 | $218,612 | $136,920 | $81,692 |
| June 30, 2024 | 990 | $354,429 | $356,668 | -$2,239 | $433,042 | $310,829 | $122,213 |
| June 30, 2023 | 990 | $284,527 | $363,870 | -$79,343 | $542,682 | $418,230 | $124,452 |
| June 30, 2022 | 990 | $291,878 | $412,711 | -$120,833 | $604,623 | $400,830 | $203,793 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $216,297
- Membership dues
- $201,822
- Program service revenue
- $117,305
- Investment income
- $0
- Other revenue
- $4,516
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $124,534
- Professional fundraising fees
- $0
- Legal fees
- $8,094
- Accounting fees
- $11,166
- Program services (functional)
- $43,315
- Management and general (functional)
- $296,757
Balance sheet and other
- Total assets, start of year
- $232,311
- Total assets, end of year
- $218,612
- Total liabilities, end of year
- $136,920
- Net assets, end of year
- $81,692
- Land, buildings and equipment
- $179,206
- Gross receipts
- $338,118
- Employees
- 8
- Year formed
- 1986
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, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| RAFAEL TORRES ALMENDIA | DISTRICT PRE Officer | – | $0 |
| FRANK K FIGUEROA ALVAREZ | VICE PRESIDE Officer | – | $0 |
| ANGEL QUIONES BAEZ | DISTRICT PRE Officer | – | $0 |
| JUAN A LUGO CRUZ | INTERNAL AUD Officer | – | $0 |
| FERNANDO RODRIGUEZ FIGUEROA | DISTRICT PRE Officer | – | $0 |
| MARIO SEDA HENRIQUEZ | SECRETARY Officer | – | $0 |
| ANGEL CORCHADO HERNANDEZ | DISTRICT PRE Officer | – | $0 |
| AGAPITO AYUSO MARTINEZ | DISTRICT PRE Officer | – | $0 |
| RAFAEL DE LEON MITCHELL | PRESIDENT Officer | – | $0 |
| ORLANDO AVILES RAMOS | DISTRICT PRE Officer | – | $0 |
| LUIS LUCIANO ROMAN | COLLISION TE Officer | – | $0 |
| JAIME COLON SEDA | DISTRICT PRE Officer | – | $0 |
990 for the year ended June 30, 2024: 12 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| RAFAEL TORRES ALMENDIA | DISTRICT PRE Officer | 8 | $0 |
| FRANK K FIGUEROA ALVAREZ | VICE PRESIDE Officer | 10 | $0 |
| RAFAEL A LOPEZ BERDECIA | TREASURER Officer | 8 | $0 |
| JAIME RIVERA CARABALLO | DISTRICT PRE Officer | 8 | $0 |
| JUAN A LUGO CRUZ | INTERNAL AUD Officer | 8 | $0 |
| FERNANDO RODRIGUEZ FIGUEROA | DISTRICT PRE Officer | 8 | $0 |
| ANGEL CORCHADO HERNANDEZ | DISTRICT PRE Officer | 8 | $0 |
| JOSE ROSADO MALDONADO | DISTRICT PRE Officer | 8 | $0 |
| JULIO C BONILLA MELENDEZ | PRESIDENT Officer | 20 | $0 |
| RICHARD RODRIGUEZ MELENDEZ | DISTRICT PRE Officer | 8 | $0 |
| LUIS LUCIANO ROMAN | COLLISION TE Officer | 8 | $0 |
| JAIME COLON SEDA | DISTRICT PRE Officer | 8 | $0 |
990 for the year ended June 30, 2023: 12 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| RAFAEL TORRES ALMENDIA | DISTRICT PRE Officer | 8 | $0 |
| FRANK K FIGUEROA ALVAREZ | VICE PRESIDE Officer | 10 | $0 |
| RAFAEL A LOPEZ BERDECIA | TREASURER Officer | 8 | $0 |
| JAIME RIVERA CARABALLO | DISTRICT PRE Officer | 8 | $0 |
| JUAN A LUGO CRUZ | INTERNAL AUD Officer | 8 | $0 |
| FERNANDO RODRIGUEZ FIGUEROA | DISTRICT PRE Officer | 8 | $0 |
| ANGEL CORCHADO HERNANDEZ | DISTRICT PRE Officer | 8 | $0 |
| JOSE ROSADO MALDONADO | DISTRICT PRE Officer | 8 | $0 |
| JULIO C BONILLA MELENDEZ | PRESIDENT Officer | 20 | $0 |
| RICHARD RODRIGUEZ MELENDEZ | DISTRICT PRE Officer | 8 | $0 |
| LUIS LUCIANO ROMAN | COLLISION TE Officer | 8 | $0 |
| JAIME COLON SEDA | DISTRICT PRE Officer | 8 | $0 |
990 for the year ended June 30, 2022: 12 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| RAFAEL TORRES ALMENDIA | DISTRICT PRE Officer | – | $0 |
| FRANK K FIGUEROA ALVAREZ | VICE PRESIDE Officer | – | $0 |
| RAFAEL A LOPEZ BERDECIA | TREASURER Officer | – | $0 |
| JAIME RIVERA CARABALLO | DISTRICT PRE Officer | – | $0 |
| JUAN A LUGO CRUZ | INTERNAL AUD Officer | – | $0 |
| FERNANDO RODRIGUEZ FIGUEROA | DISTRICT PRE Officer | – | $0 |
| ANGEL CORCHADO HERNANDEZ | DISTRICT PRE Officer | – | $0 |
| JOSE ROSADO MALDONADO | DISTRICT PRE Officer | – | $0 |
| JULIO C BONILLA MELENDEZ | PRESIDENT Officer | – | $0 |
| RICHARD RODRIGUEZ MELENDEZ | DISTRICT PRE Officer | – | $0 |
| LUIS LUCIANO ROMAN | COLLISION TE Officer | – | $0 |
| JAIME COLON SEDA | DISTRICT PRE Officer | – | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 8148, BAYAMON, PR 00960-8148
- In care of
- % JUAN M LOPEZ SANTOS
- Principal officer (990 for 2024)
- RAFAEL DE LEON MITCHELL, PO BOX 8148, BAYAMON, 00960, RQ
- Signed the 990
- RAFAEL DE LEON MITCHELL, PRESIDENT
- Phone
- (787) 740-8484
- Website
- HTTPS://WWW.CTMAPR.COM/
- Return prepared by
- ZAYAS MORAZZANI & CO
Mission
DEVELOP HIGHLY COMPETENT AUTOMOTIVE TECHNICIANS AND MECHANICS WITHIN THE AUTOMOTIVE INDUSTRY, PILLARS OF THE ECONOMIC DEVELOPMENT OF OUR COUNTRY AND PROVIDERS OF AN EXCELLENT AUTOMOTIVE SERVICE. TO EXALT THE PROFESSION AND GUARANTEE AN EXCELLENT SERVICE TO THE COMMUNITY IN GENERAL.
Program accomplishments
- CONTINUOS EDUCATION - THE ORGANIZATION PROVIDES CONTINUOS EDUCATION SEMINARS AND CONFERENCES TO ALLOW ITS MEMBERS TO COMPLY WITH THE LAW REQUIREMENT OF CONTINUOUS EDUCATION CREDITS FOR LICENSE RENEWAL.
- LEGAL ASSISTANCE - THE ORGANIZATION PROVIDES LEGAL ASSISTANCE TO ITS MEMBERS IN TOPICS RELATED TO THE MECHANIC PROFESSION. THIS INCLUDES CONSULTATION ON LEGAL COMPLIANCE MATTERS, COURT REPRESENTATION AND OTHER LEGAL RELATED MATTERS.Expenses $8,094
- SYSTEM FOR MUTUAL PROTECTION - THE ORGANIZATION IS REQUIRED BY LAW TO MAINTAIN A FUND TO PROVIDE FINANCIAL ASSISTANCE TO ITS MEMBERS AND THEIR FAMILIES IN THE CASE OF TEMPORARY OR PERMANENT DISABILITY OR DEAD. THE ORGANIZATION HAS SPECIFIC RULES AND QUALIFICATION FACTORS TO QUALIFY POTENTIAL BENEFICIARIES AS WELL AS ESTABLISHED BENEFITS TABLES FOR AMOUNTS TO BE DISBURSED. THERE IS A BODY COMPOSED OF ORGANIZATION'S MEMBERS, A PHYSICIAN AND A LAWYER THAT EVALUATE EACH CASE AND MAKE THE REQUIRED RECOMMENDATIONS AND APPROVALS.Expenses $35,221
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 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 66-0485684
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2014
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B60)
- Assets (IRS master file)
- $218,612
- Income (IRS master file)
- $338,118
Revocation and reinstatement
- Exemption revoked
- November 15, 2010
- Posted by the IRS
- January 5, 2015
- Reinstated
- Effective November 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 | June 2025 | $338,118 | $340,072 | $218,612 | IRS |
| 990 | June 2024 | $354,429 | $356,668 | $433,042 | IRS |
| 990 | June 2023 | $284,527 | $363,870 | $542,682 | XML |
| 990 | June 2022 | $291,878 | $412,711 | $604,623 | XML |
| 990 | June 2021 | $333,411 | $666,836 | $708,244 | 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 66-0485684).
Questions about COLEGIO DE TECNICOS Y MECANICOS AUTOMOTRICES DE PR
- What is the EIN of COLEGIO DE TECNICOS Y MECANICOS AUTOMOTRICES DE PR?
- The employer identification number (EIN) of COLEGIO DE TECNICOS Y MECANICOS AUTOMOTRICES DE PR is 66-0485684.
- Is COLEGIO DE TECNICOS Y MECANICOS AUTOMOTRICES DE PR tax-exempt?
- Yes. The IRS revoked its exemption on November 15, 2010 and reinstated it effective November 15, 2010.
- Are donations to COLEGIO DE TECNICOS Y MECANICOS AUTOMOTRICES DE PR tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does COLEGIO DE TECNICOS Y MECANICOS AUTOMOTRICES DE PR 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 COLEGIO DE TECNICOS Y MECANICOS AUTOMOTRICES DE PR 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 COLEGIO DE TECNICOS Y MECANICOS AUTOMOTRICES DE PR last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended June 2025.
- Who is the principal officer of COLEGIO DE TECNICOS Y MECANICOS AUTOMOTRICES DE PR?
- The 990 for the year ended June 30, 2025 names RAFAEL DE LEON MITCHELL.
- Who are the officers and directors of COLEGIO DE TECNICOS Y MECANICOS AUTOMOTRICES DE PR?
- The 990 for the year ended June 30, 2025 lists 12 people; 0 received compensation from the organization.
- How much revenue does COLEGIO DE TECNICOS Y MECANICOS AUTOMOTRICES DE PR have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $338,118, expenses of $340,072 and total assets of $218,612 at year end.
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