Programa De Educacion Comunal De Entrega Y Servicio INC EIN 66-0444454

Programa De Educacion Comunal De Entrega Y Servicio INC

EIN  66-0444454 Public charity (501(c)(3)) Punta Stgo, PR Founded 1988
Form 990 (PDF) Compare with another nonprofit →
Verified accurate 8/17/26 · see original filing: IRS
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Size
$1–10M
What they do
Empowers southeastern Puerto Rico's educational, economic, and social growth.
Leadership
Jose J Oquendo Cruz · Presidente Principal Oficial Ejecutivo · $137K
Money in and out
$7.2M revenue, $7.0M expenses
Bottom line
77% program efficiency

Empowers southeastern Puerto Rico's educational, economic, and social growth. For fiscal year 2025 it reported $7.2M in revenue, $7.0M in expenses, and $3.6M in net assets.Pt I

Where the money goes · FY2025
Total revenue
$7.2M
Pt VIII · Ln 12
Total expenses
$7.0M
Pt IX · Ln 25
Net assets
$3.6M
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): $136K
Where spending went · Part IX cols B–D
Program services $0.77 Management & general $0.21 Fundraising $0.02
Program efficiency
77%
of spending reaches programs▼ -6% vs prior filing year
Operating runway
2.6mo
months of highly liquid reserves at operating expense rate▲ +24% vs prior filing year
Surplus margin
+2%
revenue over expenses, this year▼ -39% vs prior filing year

Summary of the Filing

Part I · fiscal year 2025 · Form 990
Revenue
$7.2M
FY2025▼ -11%
Expenses
$7.0M
FY2025▼ -10%
Total assets
$4.7M
FY2025▼ -11%
Total liabilities
$1.1M
FY2025▼ -39%
Total revenue
$7.2M
Pt VIII · Ln 12
Total expenses
$7.0M
Pt IX · Ln 25
Net assets
$3.6M
Pt X · Ln 32
Revenue less expensesPt I · Ln 19$136K
Total assetsPt X · Ln 16$4.7M
Program-expense ratioPt IX · col B77%
Voting members of governing bodyPt I · Ln 311
Independent voting membersPt I · Ln 411
Mission & Programs · Part III

Where the work happens

3 program services account for $5.2M of program spending, described in the organization's own filed words · FY2024.
01

Education

$3.6Mprogram expense
02

Community economic development

$824Kprogram expense
03

Prevention

$821Kprogram expense

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Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CPrograma De Educacion Comunal De Entrega Y Servicio INC
EINHdr · item D66-0444454
Principal addressHdr · item CPunta Stgo, PR
WebsiteHdr · item Jwww.pecesinc.org
Year of formationHdr · item L1988
State of legal domicileHdr · item MPR
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFHuman Services (P20Z)
Ruling yearIRS BMFAug 1991

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a11
Independent voting membersPt VI · Ln 1b11
Conflict-of-interest policyPt VI · Ln 12aYes
Whistleblower policyPt VI · Ln 13Yes
Document retention policyPt VI · Ln 14Yes
CEO/top-official compensation independently reviewedPt VI · Ln 15aYes
Family or business relationships among officers/directorsPt VI · Ln 2Yes

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
Presidente Principal Oficial Ejecutivo
$137,000Pt VII · Sec A
Vicepresidente Ejecutivo De Operaciones
$122,045Pt VII · Sec A
Vice Presidente Senior Y Principal Oficial De Finanzas
$116,980Pt VII · Sec A
Vice Pres Senior Empresariado Social
$114,980Pt VII · Sec A
Directora Fundadora Para La Planificacion Y Des Inst
$114,780Pt VII · Sec A
Vice Pres Auxiliar De Administracion
$88,920Pt VII · Sec A
Jefa De Personal
$88,920Pt VII · Sec A
Gerente De Contabilidad
$58,210Pt VII · Sec A

Jose J Oquendo Cruz’s $137K as Presidente Principal Oficial Ejecutivo is at the 66th percentile of top reported officer pay among 3864 $1–10M human services nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 8 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021
Jose J Oquendo Cruz$137,000$129,700$113,350$109,862$110,557
Carlos a Vazquez Rosario$122,045$116,900$106,340$100,140$99,690
Andy Vicens Medina$116,980$112,400$101,800$94,400$93,650
Pedro Morales Oquendo$114,980$110,900$101,040$96,687$94,290
Nancy Madden George$114,780$114,500$100,600$94,400$93,600
Carlos J Collazo Espinosa$88,920$85,400$73,750$61,650$60,676
Dania Reyes Del Valle$88,920$85,400$73,750
Nathanael Matos Lopez$58,210$57,400$52,400$46,800$47,662

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Statement of Revenue

Part VIII
Contributions & grants100%$7.1M
Investment income$20K
— government grantsLn 1e$5.4M
Total revenueLn 12$7.2M

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.77 Management & general $0.21 Fundraising $0.02
Program services77%$5.4M
Management & general21%$1.5M
Fundraising2%$137K
Total functional expensesLn 25$7.0M

Balance Sheet

Part X · end of year
CashLn 1$1.5M
Total assetsLn 16$4.7M
Total liabilitiesLn 26$1.1M
Total net assetsLn 32$3.6M
Months of cash on handcomputed2.6

Financial Metrics

Form 990 · FY2025 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $1.5M · Operating expenses (Pt IX) $7.0M · Less non-cash grants $11K · Cash operating expenses/yr $7.0M
2.6 months
Where the money goes
Program services
Program services $5.4M · Total expenses $7.0M
77%
Management & General
Management & general $1.5M · Total expenses $7.0M
21%
Fundraising
Fundraising $137K · Total expenses $7.0M
2%
Cost to raise $1
Fundraising expense (3-yr avg) $116K · Solicited contributions (3-yr avg) $1.5M
$0.08 to raise $1 (3-yr avg)
Where the money comes from
Contribution dependence
Contributions & grants $7.1M · Total revenue $7.2M
100%
Government reliance
Government grants $5.4M · Total revenue $7.2M
76%
Earned-income share
Program service revenue $0 · Total revenue $7.2M
0%
Investment reliance
Investment income $20K · Total revenue $7.2M
0%
Program self-sufficiency
Program service revenue $0 · Total expenses $7.0M
0%
Growth & trend
Revenue growth (YoY)
This year $7.2M · Prior year $8.0M
-11%
Revenue CAGR
FY2020 $6.1M · FY2024 $7.2M
+4%
Net-asset trend (YoY)
End of year $3.6M · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $7.2M · Expenses $7.0M
+2%
Liabilities-to-Assets
Total liabilities — · Total assets $4.7M
Net-asset ratio
Net assets $3.6M · Total assets $4.7M
77%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) $0 · Other securities (Pt X, ln 12) $0 · Total assets (Pt X, ln 16) $4.7M
0%
People & payroll
Highest Reported Total Compensation
Individual Jose J Oquendo Cruz · Reported title PRESIDENTE PRINCIPAL OFICIAL EJECUTIVO · Highest reported compensation $137K · Total expenses $7.0M
2%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $4.7M · Total expenses $7.0M
67%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 77%
Overhead ratio 21%
Fundraising cost ratio 2%
Revenue growth -11%
Investment management fee ratio 0%
Legal fee ratio 1%
Accounting fee ratio 0%
Fundraising fee ratio 0%

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

Grants

Schedule I · funders on record
Grants received · FY2025
Total grants receivedfrom 1 funder$8K

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Filings & Schedule Manifest

Part IV
III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
FY2025 (Latest)$7.2M revenue · viewing · ⤓ 990 PDF
FY2024$8.0M revenue · ⤓ 990 PDF
FY2023$6.0M revenue · ⤓ 990 PDF
FY2022$5.4M revenue · ⤓ 990 PDF
FY2021$6.1M revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2025IRS
Classification, formation year, addressIRS Business Master File
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