Abc Infantil INC FY2023 filing

Tax-deductible

Aguada, PR501(c)(3)Since 1994Human Services EIN 66-0514087Revenue $807K in FY2023Latest return filed Jul 8, 2026

On file with the IRSUrbanizacion Alturas De Aguada D-24, 00602-0000 · Aguada, PRTax-exempt since Apr 2011Publicly supported — 509(a)(2)

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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.
83¢ of each $1 spent went to programs.
$61K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2023 · 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
83%
of spending
Looks good: 83% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$61K
to officers and key staff · 17% of spending
Fine: pay to officers and key staff is 17% of spending; 15% to 20%.
Pt VII · Sec A
6 mo
of spending, in cash
Looks good: 5.8 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
$29K
3% of total assets
Looks good: liabilities are 3% of assets; 50% or less.
Pt X · Ln 26
Independent board members
6
of 7 voting members
Looks good: 6 of 7 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$807K
+638% vs prior year
Spent
$366K
To programs
83%
Net assets
$823K
By yearFY2020–FY2025
Revenue
$807K
FY2023▲ +638%
Tap a bar for its year
Revenue by fiscal year
FY2020$14K
FY2021$133K
FY2022$109K
FY2023$807K
FY2024$86K
FY2025$88K
Expenses
$366K
FY2023
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
$823K
FY2023▲ +116%
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 FY2023 Form 990 · see the original

990 PDF Claim
You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2025) →

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

83 cents of each dollar spent went to programs.

Program services 83% · $303K Management & general 17% · $63K

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

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Who runs it and what they're paid

1 person listed on the 990; $61K paid to officers and key staff.

Part VII, Section A · reportable compensation
Director of Educational Programs
$61,224Pt 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 →

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.

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3 programs · $303K · in their own filed words · FY2023
01

Provide high quality daycare to students in 2021. Involving quality early childhood education.

$303Kprogram expense
02

No program service three.

Pt IX · col B
03

Management of Program.

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 FY2023 990, line by line.

1The main four
Money inPt VIII
$807K
Ln 12
Gifts and grantsLn 1h$807K
Investment incomeLn 3$10
Money outPt IX
$366K
Ln 25
Programscol B$303K
Managementcol C$63K
Owns and owesPt X
$823K
net assets · Ln 32
Cash and savingsLn 1–2$177K
Total assetsLn 16$852K
LiabilitiesLn 26$29K
PeoplePt VI, VII
1
listed · VII A
PaidVII A1
Voting boardVI 1a7
IndependentVI 1b6
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$807K
Government grantsLn 1e$628K
Noncash giftsLn 1g$0
Fundraising eventsLn 1c$0
Investment incomeLn 3$10
Total revenueLn 12$807K
Assets in detailPt X, end of year
CashLn 1$177K
Cash and savings togetherLn 1–2$177K
Land, buildings, equipmentLn 10c$565K
Total assetsLn 16$852K
LiabilitiesLn 26$29K
Net assetsLn 32$823K
OperationsPt I, VI
EmployeesI 50
VolunteersI 61
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY23End FY23
Cash and savingsLn 1–2$43K$177K
Land, buildings, equipmentLn 10c$371K$565K
Total assetsLn 16$414K$852K
LiabilitiesLn 26$32K$29K
Net assetsLn 32$382K$823K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$61K$61K
Other salaries and wagesLn 7$46K$46K
Payroll taxesLn 10$12K$12K
Management feesLn 11a$8K$8K
Office expensesLn 13$359$359
OccupancyLn 16$0
TravelLn 17$567$567
Depreciation, depletion and amortizationLn 22$35K$35K
InsuranceLn 23$4K$4K
Other expenses (24a–d)Ln 24$176K$176K$0$0
All other expensesLn 24e$23K$23K
Total functional expensesLn 25$366K$303K$63K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 LatestFiled with the IRS Jul 8, 2026 $88K$154K−$66K$639K 990 PDF
FY2024Filed with the IRS May 13, 2025 $86K$201K−$116K$706K 990 PDF
FY2023 ViewingFiled with the IRS Nov 14, 2024 $807K$366K$441K$823K 990 PDF
FY2022Filed with the IRS Oct 16, 2023 $109K$382K 990 PDF
FY2021Filed with the IRS Feb 28, 2023 $133K$390K 990 PDF
FY2020Filed with the IRS Aug 23, 2021 $14K$337K 990 PDF

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2023 990 (6 parts)
Part I · Summary $807,160 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $101,740$807,150
I-9 Program service revenuePrior year $6,392$0
I-10 Investment incomePrior year $1,187$10
I-11 Other revenue$0
I-12 Total revenuePrior year $109,319$807,160
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefits$119,167
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $120,607$246,947
I-18 Total expensesPrior year $120,607$366,114
I-19 Revenue less expensesPrior year −$11,288$441,046
Part VI · Governance 6 of 7 board members independent, 4 to look at
VI-1a Voting members of the governing body7
VI-1b Independent voting members6
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $807,160 across 11 lines filed
VIII-1a Federated campaigns$0
VIII-1b Membership dues$178,902
VIII-1c Fundraising events$0
VIII-1d Related organizations$0
VIII-1e Government grants$628,248
VIII-1f All other contributions, gifts and grants$0
VIII-1g Noncash contributions (included above)$0
VIII-1h Total contributions, gifts and grants$807,150
VIII-3 Investment incomeRelated to mission $10 · Unrelated business $0 · Excluded from tax $0$10
VIII-5 RoyaltiesRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-12 Total revenueRelated to mission $10 · Unrelated business $0 · Excluded from tax $0$807,160
Part IX · Statement of functional expenses $366,114 across 11 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $61,224$61,224
IX-7 Other salaries and wagesPrograms $46,352$46,352
IX-10 Payroll taxesPrograms $11,591$11,591
IX-11a Management feesPrograms $7,734$7,734
IX-13 Office expensesManagement $359$359
IX-16 Occupancy$0
IX-17 TravelManagement $567$567
IX-22 Depreciation, depletion and amortizationManagement $35,368$35,368
IX-23 InsuranceManagement $3,752$3,752
IX-24 Other expenses (24a–d)Programs $175,781 · Management $0 · Fundraising $0$175,781
IX-24e All other expensesManagement $23,386$23,386
IX-25 Total functional expensesPrograms $302,682 · Management $63,432 · Fundraising $0$366,114
Part X · Balance sheet $851,734 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $43,430$177,447
X-4 Accounts receivable$109,561
X-10c Land, buildings and equipment, netStart of year $370,635$564,726
X-16 Total assetsStart of year $414,265$851,734
X-17 Accounts payable and accrued expensesStart of year $32,421$28,845
X-26 Total liabilitiesStart of year $32,421$28,845
X-27 Net assets without donor restrictionsStart of year $381,844$822,889
X-28 Net assets with donor restrictionsStart of year $0$0
X-32 Total net assets or fund balancesStart of year $381,844$822,889
X-33 Total liabilities and net assetsStart of year $414,265$851,734
Part XI · Reconciliation of net assets $822,889 net assets at year end
XI-1 Total revenue$807,160
XI-2 Total expenses$366,114
XI-3 Revenue less expenses$441,046
XI-4 Net assets at start of year$381,844
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−$1
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$822,889

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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