Abc Infantil INC EIN 66-0514087 Form 990 (PDF) Claim this org

Abc Infantil INC

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Provides high-quality early childhood education for low-income families. For fiscal year 2025 it reported $88K in revenue, $154K in expenses, and $639K in net assets.Pt I

Founded
1994
Type
Public charity (501(c)(3)) · Human Services
Location
Aguada, PR
Filings
6 on file (2020–2025)
Revenue
$88KFY2025
Expenses
$154K
Net assets
$639K
People
1
Filings
6
Updates
0
More identity details & actions ⌄
EIN  66-0514087 Public charity (501(c)(3)) Aguada, PR Founded 1994
Form 990 (PDF)
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Size
<$100K
What they do
Provides high-quality early childhood education for low-income families.
Leadership
Judy Nieves · Director of Educational Programs · $72K
Money in and out
$88K revenue, $154K expenses
Bottom line
65% program efficiency
Where the money goes · FY2025
Total revenue
$88K
Pt VIII · Ln 12
Total expenses
$154K
Pt IX · Ln 25
Net assets
$639K
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): −$66K
Where spending went · Part IX cols B–D
Program services $0.65 Management & general $0.35
Program efficiency
65%
of spending reaches programs▲ +8% vs prior filing year
Operating runway
4.8mo
months of highly liquid reserves at operating expense rate▼ -6% vs prior filing year
Surplus margin
-76%
revenue over expenses, this year▲ +44% vs prior filing year

Summary of the Filing

Part I · fiscal year 2025 · Form 990
Revenue
$88K
FY2025▲ +2%
Expenses
$154K
FY2025▼ -24%
Total assets
$719K
FY2025▼ -9%
Total liabilities
$80K
FY2025▼ -1%
Total revenue
$88K
Pt VIII · Ln 12
Total expenses
$154K
Pt IX · Ln 25
Net assets
$639K
Pt X · Ln 32
Revenue less expensesPt I · Ln 19−$66K
Total assetsPt X · Ln 16$719K
Program-expense ratioPt IX · col B65%
Voting members of governing bodyPt I · Ln 37
Independent voting membersPt I · Ln 41

Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CAbc Infantil INC
EINHdr · item D66-0514087
Principal addressHdr · item CAguada, PR
WebsiteHdr · item Jnone reported
Year of formationHdr · item L1994
State of legal domicileHdr · item MPR
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFHuman Services (P33)
Ruling yearIRS BMFApr 2011

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a7
Independent voting membersPt VI · Ln 1b1
Conflict-of-interest policyPt VI · Ln 12aNo
Whistleblower policyPt VI · Ln 13Yes
Document retention policyPt VI · Ln 14Yes
CEO/top-official compensation independently reviewedPt VI · Ln 15aNo
Family or business relationships among officers/directorsPt VI · Ln 2No

Officers, Directors & Key Employees

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 203 <$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.

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Mission & Programs · Part III

Where the work happens

2 program services account for $99K of program spending, described in the organization's 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

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Statement of Revenue

Part VIII
Contributions & grants100%$88K
Total revenueLn 12$88K

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.65 Management & general $0.35
Program services65%$99K
Management & general35%$55K
Total functional expensesLn 25$154K

Balance Sheet

Part X · end of year
CashLn 1$62K
Total assetsLn 16$719K
Total liabilitiesLn 26$80K
Total net assetsLn 32$639K
Months of cash on handcomputed4.8

Financial Metrics

Form 990 · FY2025 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $62K · Operating expenses/yr $154K
4.8 months
Where the money goes
Program services
Program services $99K · Total expenses $154K
65%
Management & General
Management & general $55K · Total expenses $154K
35%
Fundraising
Fundraising $0 · Total expenses $154K
0%
Cost to raise $1
Fundraising expense (3-yr avg) $0 · Solicited contributions (3-yr avg) $98K
Solicited contributions below reporting floor
Where the money comes from
Contribution dependence
Contributions & grants $88K · Total revenue $88K
100%
Government reliance
Government grants $0 · Total revenue $88K
0%
Earned-income share
Program service revenue $0 · Total revenue $88K
0%
Investment reliance
Investment income $0 · Total revenue $88K
0%
Program self-sufficiency
Program service revenue $0 · Total expenses $154K
0%
Growth & trend
Revenue growth (YoY)
This year $88K · Prior year $86K
+2%
Net-asset trend (YoY)
End of year $639K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $88K · Expenses $154K
-76%
Liabilities-to-Assets
Total liabilities — · Total assets $719K
Net-asset ratio
Net assets $639K · Total assets $719K
89%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) — · Other securities (Pt X, ln 12) — · Total assets (Pt X, ln 16) $719K
Excludes program-related investments (Pt X, ln 13)
People & payroll
Highest Reported Total Compensation
Individual Judy Nieves · Reported title DIRECTOR OF EDUCATIONAL PROGRAMS · Highest reported compensation $72K · Total expenses $154K
47%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $72K · Total expenses $154K
47%
Peer comparison

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

MetricThis orgPeer medianPercentile
Program ratio 65%
Overhead ratio 35%
Revenue growth 2%

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 · FY2023
Total grants receivedfrom 1 funder$16

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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)$88K revenue · viewing · ⤓ 990 PDF
FY2024$86K revenue · ⤓ 990 PDF
FY2023$807K revenue · ⤓ 990 PDF
FY2022$109K revenue · ⤓ 990 PDF
FY2021$133K revenue · ⤓ 990 PDF
FY2020$14K 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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