Abc Infantil INC is a full service day care located in aguada PR and is founded by ms. Judy nieves in 1994. The organizations mission is to provide high quality early childhood education for low income families in in the aguada, PR area.

501(c)(3) charity; gifts are tax-deductible.
65¢ of each $1 spent went to programs.
Run by 1 volunteers.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
IRS Pub. 78
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
1 of 3
filings with a surplus
Average surplus $86K a year · 26% of revenue · last 3 filings
Worth a look: a surplus in 1 of the last 3 filings.
Pt I · Ln 19 · 3 filings
Spent on programs
65%
of spending
Worth a look: 65% of spending went to programs; under 65%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$72K
to officers and key staff · 47% of spending
Concern: pay to officers and key staff is 47% of spending; over 30%.
Pt VII · Sec A
5 mo
of spending, in cash
Looks good: 4.8 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $16
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$80K
11% of total assets
Looks good: liabilities are 11% of assets; 50% or less.
Pt X · Ln 26
Independent board members
1
of 7 voting members
Worth a look: 1 of 7 voting members are independent, under half.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$88K
+2% vs prior year
Spent
$154K
To programs
65%
Net assets
$639K
By yearFY2020–FY2025
Revenue
$88K
FY2025▲ +2%
Tap a bar for its year
Revenue by fiscal year
FY2020$14K
FY2021$133K
FY2022$109K
FY2023$807K
FY2024$86K
FY2025$88K
Expenses
$154K
FY2025▼ -24%
Tap a bar for its year
Expenses by fiscal year
FY2020Not on file
FY2021Not on file
FY2022Not on file
FY2023$366K
FY2024$201K
FY2025$154K
Net assets
$639K
FY2025▼ -9%
Tap a bar for its year
Net assets by fiscal year
FY2020$337K
FY2021$390K
FY2022$382K
FY2023$823K
FY2024$706K
FY2025$639K

From the FY2025 Form 990 · see the original

990 PDF Claim

Is it real?

Yes. Exemption reinstated. Listed in IRS Pub. 78 (as of October 2026). Latest filing on record: FY2025. IRS ruling in Apr 2011.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

65 cents of each dollar spent went to programs.

Program services 65% · $99K Management & general 35% · $55K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

Something off? Claim to add context

Who runs it and what they're paid

1 person listed on the 990; $72K paid to officers and key staff.

Part VII, Section A · reportable compensation
Director of Educational Programs
$72,000Pt VII · Sec A

Judy Nieves’s $72K as Director of Educational Programs is at the 91st percentile of top reported officer pay among 202 <$100K 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 · 3 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Judy Nieves$72,000$72,340$61,224$26,227$20,997$6,562
Marisol Fernandez———$19,151——
Abigail Falcon-Rosa————$850—

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.

See Abc Infantil INC executive salaries →

On this list? Claim this org

Something off? Claim to add context

Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Provides high-quality early childhood education for low-income families.

Questions for Abc Infantil INC

Tap to ask. Abc Infantil INC sees how many people are interested.

Your first name shows with your question. Abc Infantil INC answers here, for everyone.

Provided by the organization

Know this org? Add your story

2 programs · $99K · in their own filed words · FY2025
01

Provide high quality daycare to students in 2024. Involving quality early childhood education.

$99Kprogram expense
02

No program service three.

Pt IX · col B

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2023
Total grants receivedfrom 1 funder$16

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$88K
Ln 12
Gifts and grantsLn 1h$88K
Money outPt IX
$154K
Ln 25
Programscol B$99K
Managementcol C$55K
Owns and owesPt X
$639K
net assets · Ln 32
Cash and savingsLn 1–2$62K
Total assetsLn 16$719K
LiabilitiesLn 26$80K
PeoplePt VI, VII
1
listed · VII A
PaidVII A1
Voting boardVI 1a7
IndependentVI 1b1
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$88K
Government grantsLn 1e$0
Noncash giftsLn 1g$0
Fundraising eventsLn 1c$0
Total revenueLn 12$88K
Assets in detailPt X, end of year
CashLn 1$62K
Cash and savings togetherLn 1–2$62K
Land, buildings, equipmentLn 10c$553K
Total assetsLn 16$719K
LiabilitiesLn 26$80K
Net assetsLn 32$639K
OperationsPt I, VI
EmployeesI 50
VolunteersI 61
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$86K$62K
Land, buildings, equipmentLn 10c$596K$553K
Total assetsLn 16$787K$719K
LiabilitiesLn 26$81K$80K
Net assetsLn 32$706K$639K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$72K$72K
Office expensesLn 13$2K$2K
Information technologyLn 14$6K$6K
OccupancyLn 16$9K$6K$3K
TravelLn 17$710$710
Depreciation, depletion and amortizationLn 22$46K$46K
InsuranceLn 23$3K$2K$1K
Other expenses (24a–d)Ln 24$15K$14K$1K$0
Total functional expensesLn 25$154K$99K$55K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $88K$154K−$66K$639K 990 PDF
FY2024 $86K$201K−$116K$706K 990 PDF
FY2023 $807K$366K$441K$823K 990 PDF
FY2022 $109K$382K 990 PDF
FY2021 $133K$390K 990 PDF
FY2020 $14K$337K 990 PDF

More to add? Claim this org

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2025 990 (6 parts)
Part I · Summary $87,590 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $27,189$87,590
I-9 Program service revenuePrior year $58,607$0
I-10 Investment incomePrior year $11$0
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $85,807$87,590
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $100,629$72,000
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $100,851$82,003
I-18 Total expensesPrior year $201,480$154,003
I-19 Revenue less expensesPrior year −$115,673−$66,413
Part VI · Governance 1 of 7 board members independent, 2 to look at
VI-1a Voting members of the governing body7
VI-1b Independent voting members1
VI-12a Written conflict of interest policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
Part VIII · Statement of revenue $87,590 across 9 lines filed
VIII-1a Federated campaigns$0
VIII-1b Membership dues$87,590
VIII-1c Fundraising events$0
VIII-1d Related organizations$0
VIII-1e Government grants$0
VIII-1f All other contributions, gifts and grants$0
VIII-1g Noncash contributions (included above)$0
VIII-1h Total contributions, gifts and grants$87,590
VIII-12 Total revenueRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$87,590
Part IX · Statement of functional expenses $154,003 across 8 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $72,000$72,000
IX-13 Office expensesManagement $2,000$2,000
IX-14 Information technologyPrograms $5,798$5,798
IX-16 OccupancyPrograms $5,513 · Management $3,230$8,743
IX-17 TravelManagement $710$710
IX-22 Depreciation, depletion and amortizationManagement $46,127$46,127
IX-23 InsurancePrograms $1,895 · Management $1,490$3,385
IX-24 Other expenses (24a–d)Programs $14,185 · Management $1,055 · Fundraising $0$15,240
IX-25 Total functional expensesPrograms $99,391 · Management $54,612 · Fundraising $0$154,003
Part X · Balance sheet $719,328 assets, 14 lines filed
X-1 Cash, non-interest-bearingStart of year $86,166$61,657
X-4 Accounts receivableStart of year $104,316$104,316
X-10c Land, buildings and equipment, netStart of year $596,382$553,355
X-16 Total assetsStart of year $786,864$719,328
X-17 Accounts payable and accrued expensesStart of year $56,142$56,132
X-18 Grants payableStart of year $0$0
X-19 Deferred revenueStart of year $0$0
X-20 Tax-exempt bond liabilitiesStart of year $25,029$23,565
X-24 Unsecured notes and loans payableStart of year $0$0
X-26 Total liabilitiesStart of year $81,171$80,048
X-27 Net assets without donor restrictionsStart of year $705,693$639,280
X-28 Net assets with donor restrictionsStart of year $0$0
X-32 Total net assets or fund balancesStart of year $705,693$639,280
X-33 Total liabilities and net assetsStart of year $786,864$719,328
Part XI · Reconciliation of net assets $639,280 net assets at year end
XI-1 Total revenue$87,590
XI-2 Total expenses$154,003
XI-3 Revenue less expenses−$66,413
XI-4 Net assets at start of year$705,693
XI-5 Net unrealized gains (losses) on investments$0
XI-6 Donated services and use of facilities$0
XI-7 Investment expenses$0
XI-8 Prior period adjustments$0
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$639,280

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

Similar organizations you could support · Compare with another nonprofit

Names, privacy, and removal requests More

The names, titles, and compensation shown on this page are reproduced from IRS Form 990 filings, which are public records.

Philanthropy.org does not alter the content of those filings. All information appears exactly as reported by the filing organization for the tax year shown.

We publish only information contained in the public IRS filing — and less than the filing contains. Our profile pages do not display street addresses, telephone numbers, personal email addresses, or other personal contact information, even where the filing includes them.

Many people share the same name. A name shown on this page reflects only what one organization reported in one IRS filing for one tax year. It should not be interpreted as identifying any other individual with the same or a similar name.

If you are no longer affiliated with the organization, your name will generally stop appearing in future IRS filings once the organization no longer reports you. Pages for tax years in which you were reported remain published because those filings remain part of the public record.

Philanthropy.org does not alter or remove IRS filing records. Removing a page from this website would not remove the underlying IRS filing, which remains publicly available from the IRS and other publishers of the same information.

If you believe the IRS filing itself is inaccurate, corrections must be made by the filing organization or the IRS directly.

Your org? Add context

Made it to the end? Claim this org

All figures are derived from public IRS Form 990 filings and are presented without evaluation of any organization. philanthropy.org does not rate, score, or rank organizations, including the pay comparisons above.