{"success":true,"data":{"_id":660524457,"filings":[{"Organization":{"value":null,"Person":["Victor Ramos Otero","Luis Valle Pena","Sanet Torres Torres","Renier Mendez","Hiram Luiggi Sanchez","Obed Garcia Acevedo","Ismael Mercado Oliveras","Hector Martinez Torres","Lourdes Rodriguez Galarza","Ramon Paoli Bruno","Luis Flores Torres","Javier Cuevas Marrero","Juan Aparicio","Efrain del Valle Ortiz","Sissi Barreto Sosa","Carlos Diaz Velez","Javier Cuevas Marrero","Roberto Perez Nieves"],"Title":["President","Director","Director","Director","Director","Director","Director","Director","Director","Director","Director","Director","Director","Director","Director","Vice President","Secretary","Treasurer"],"Hours":[50.0,10.0,10.0,10.0,10.0,10.0,10.0,10.0,10.0,10.0,10.0,10.0,10.0,10.0,10.0,30.0,30.0,30.0],"Total Compensation":[112800,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0],"Direct compensation":[96000,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0],"Other compensation":[16800,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"The organization (prcps) was created by act 77 of 1994 to promote the professional improvement of its members, implement community service programs and contribute to the advancement of medicine and public health of puerto rico, including the defense of confidentiality in the physician-patient relationship and the discouragement of unethical procedures in the medical practice.","year":2021,"name":"PUERTO RICO COLLEGE OF PHYSICIANS AND SURGEONS","phone":7877515979,"website":"www.colegiomedicopr.org","type":"990","affiliation":null,"foreign_countries":["Puerto Rico"],"principal_officer":"Carlos Diaz Velez","year_formation":1994,"state_legal_domicile":"PR","total_volunteers":125,"tax_period_begin":"2021-01-01T00:00:00","tax_period_end":"2021-12-31T00:00:00","address":"PO BOX 70169, SAN JUAN, PR, 936, USA","city":"SAN JUAN","state":"PR","country":"USA","zip_code":936},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":18,"Number of independent voting members":18,"Number of employees total":219,"Total Gross UBI":5126,"Net unrelated business taxable income":null,"Number of employees":219,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":6780406,"Contributions":{"value":5944515,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":3295820,"Campaigns":0,"Grant revenue":2648695,"Related organizations":0},"Program revenue":{"value":696284,"Total revenue":{"value":696284,"Medical education":244652,"Members activities & serv":451632},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":4964,"Investment income total":4964,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":134643,"Other total":129517,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":5126,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":6512978,"Grant expense":{"value":12864,"Grants to domestic orgs":9914,"Grants to domestic individuals":2950,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":650205,"Current officers":112800,"Disqualified persons":0,"Other salaries and wages":435045,"Pension plan contributions":0,"Other employee benefits":66354,"Payroll taxes":36006},"Other expenses":{"value":5849909,"Management services":0,"Legal":402416,"Accounting":68700,"Lobbying services":0,"Investment management fees":0,"Other services":277004,"Advertising":47742,"Office expenses":134062,"Information technology":33218,"Royalties":0,"Occupancy":186255,"Travel":1611,"Conferences and meetings":713056,"Interest":41468,"Payments to affiliates":155867,"Depreciation and depletion":126227,"Insurance":480732,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":3134779,"Vaccination grant costs":1729373,"Telehealth grant costs":959851,"COVID-19 Testing grant expense":398695,"Other Expenses":46860},"All other expenses":46772},"Functional Expenses":{"value":null,"Program Service Expenses":4584417,"Management And General Expenses":1928561,"Fundraising Expenses":0}},"Assets":{"value":10703005,"Non-interest bearing cash":4657938,"Savings and temp cash investments":121000,"Pledges and grants receivable":2278929,"Accounts receivable":126279,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":25269,"Inventories for sale or use":0,"Prepaid expenses deferred charges":22317,"Land, building, equipment":3456506,"Investments publicly traded":0,"Investments other":13067,"Investments program related":0,"Intangible assets":0,"Other assets":1700},"Liabilities":{"value":4829517,"Sum of Total Liabilities":0,"Accounts payable, accrued":939093,"Grants payable":0,"Deferred, revenue":2214638,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":474733,"Unsecured notes loans payable":0,"Other liabilities":1201053},"Fund balance":{"value":5873488,"Net assets without donor restriction":5353813,"Net assets with donor restriction":519675,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.7038895264194045,"percentile":0.5394033012978016},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.03944129599318979,"percentile":0.5007657929120695},"Liabilities to Assets Ratio":{"score":0.4512300050312973,"percentile":0.14897916041905304},"Operating Reserve Ratio":{"score":1.6433350458116087,"percentile":0.5635675092997355},"Officer Compensation Ratio":{"score":0.01731926624042028,"percentile":0.926015861906955},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6140709967260992,"percentile":0.6461295064798036}},"source_xml":"202310449349302236_public.xml"},{"Organization":{"value":null,"Person":["Carlos Diaz Velez MD","Victor Arocho Martinez MD","Charles Juarbe Santos MD","Ruth A Santos MD","Ariel F Gonzalez MD","Hector Martinez MD","Rafael E Paz MD","Luis A Flores MD","Lourdes Rodriguez Galarza","Ramon Paoli Bruno","Ismael Mercado MD","Jose A Pietri MD","Juan L Robles Nieves MD","Jose M Massanet MD","Efrain E Del Valle MD","Luis A Valle Pea MD","Arturo Lopez Negron MD","William Garcia Montalvo MD"],"Title":["President","Director","Director","Director","Director","Director","Director","Director","Director","Director","Director","Director","Director","Director","Director","Vice President","Secretary","Treasurer"],"Hours":[50.0,10.0,10.0,10.0,10.0,10.0,10.0,10.0,10.0,10.0,10.0,10.0,10.0,10.0,10.0,30.0,30.0,30.0],"Total Compensation":[112800,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0],"Direct compensation":[112800,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"The organization (prcps) was created by act 77 of 1994 to promote the professional improvement of its members, implement community service programs and contribute to the advancement of medicine and public health of puerto rico, including the defense of confidentiality in the physician-patient relationship and the discouragement of unethical procedures in the medical practice.","year":2024,"name":"PUERTO RICO COLLEGE OF PHYSICIANS AND SURGEONS","phone":7877515979,"website":"www.colegiomedicopr.org","type":"990","affiliation":null,"foreign_countries":["Puerto Rico"],"principal_officer":"Carlos Diaz Velez","year_formation":1994,"state_legal_domicile":"PR","total_volunteers":125,"tax_period_begin":"2024-01-01T00:00:00","tax_period_end":"2024-12-31T00:00:00","address":"PO BOX 70169, SAN JUAN, PR, 936, USA","city":"SAN JUAN","state":"PR","country":"USA","zip_code":936},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":18,"Number of independent voting members":18,"Number of employees total":17,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":17,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":3505151,"Contributions":{"value":2658525,"Other contributions":6050,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":2652475,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":785279,"Total revenue":{"value":785279,"Medical Education Program":281790,"Members activities & serv":503489},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":22788,"Investment income total":22788,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":38559,"Other total":38559,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":3038198,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":336866,"Benefits paid to members Total":336866},"Salaries":{"value":610324,"Current officers":112800,"Disqualified persons":0,"Other salaries and wages":411055,"Pension plan contributions":0,"Other employee benefits":45780,"Payroll taxes":40689},"Other expenses":{"value":2091008,"Management services":0,"Legal":218964,"Accounting":31824,"Lobbying services":0,"Investment management fees":860,"Other services":283372,"Advertising":35657,"Office expenses":28936,"Information technology":33760,"Royalties":0,"Occupancy":172373,"Travel":11819,"Conferences and meetings":531259,"Interest":112,"Payments to affiliates":44226,"Depreciation and depletion":118345,"Insurance":54417,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":507714,"Regional chapters":217978,"Board And Committees":210508,"Bank Charges":62066,"Licenses and Permits":17162},"All other expenses":17370},"Functional Expenses":{"value":null,"Program Service Expenses":1775829,"Management And General Expenses":1218143,"Fundraising Expenses":0}},"Assets":{"value":8999695,"Non-interest bearing cash":4109218,"Savings and temp cash investments":418903,"Pledges and grants receivable":0,"Accounts receivable":362267,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":25090,"Land, building, equipment":3068861,"Investments publicly traded":1000187,"Investments other":13467,"Investments program related":0,"Intangible assets":0,"Other assets":1702},"Liabilities":{"value":1732404,"Sum of Total Liabilities":0,"Accounts payable, accrued":453638,"Grants payable":0,"Deferred, revenue":1278766,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":7267291,"Net assets without donor restriction":6126558,"Net assets with donor restriction":1140733,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.5845007468242689,"percentile":0.4915723457904022},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.1332190824304003,"percentile":0.675526562874808},"Liabilities to Assets Ratio":{"score":0.19249585680403614,"percentile":0.25548888703167477},"Operating Reserve Ratio":{"score":2.962181859115173,"percentile":0.7096295889119789},"Officer Compensation Ratio":{"score":0.03712727083619961,"percentile":0.8222370475500684},"Program Expense Growth":{"score":-0.31724196341647815,"percentile":0.05897081493503433},"Revenue Growth":{"score":-0.21626726619936276,"percentile":0.06954545416368152},"Asset Growth":{"score":-0.08168119542885408,"percentile":0.12123071850695309},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5007176086326578,"percentile":0.3233522312190886}},"source_xml":"202543179349305929_public.xml"},{"Organization":{"value":null,"Person":["Carlos Diaz Velez","Luis Valle Pena","Sanet Torres Torres","Ruth A Santos","Maribel Campos","Obed Garcia Acevedo","Ismael Mercado Oliveras","Hector Martinez Torres","Lourdes Rodriguez Galarza","Ramon Paoli Bruno","Luis Flores Torres","Javier Cuevas Marrero","Juan L Robles Nieves","Efrain Negron Vera","Alicia Feliberti Irizarry","Jose Massanet","William Garcia Montalvo"],"Title":["President","Director","Director","Director","Director","Director","Director","Director","Director","Director","Director","Director","Director","Director","Vice President","Secretary","Treasurer"],"Hours":[50.0,10.0,10.0,10.0,10.0,10.0,10.0,10.0,10.0,10.0,10.0,10.0,10.0,10.0,30.0,30.0,30.0],"Total Compensation":[112800,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0],"Direct compensation":[96000,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0],"Other compensation":[16800,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"The organization (prcps) was created by act 77 of 1994 to promote the professional improvement of its members, implement community service programs and contribute to the advancement of medicine and public health of puerto rico, including the defense of confidentiality in the physician-patient relationship and the discouragement of unethical procedures in the medical practice.","year":2022,"name":"PUERTO RICO COLLEGE OF PHYSICIANS AND SURGEONS","phone":7877515979,"website":"www.colegiomedicopr.org","type":"990","affiliation":null,"foreign_countries":["Puerto Rico"],"principal_officer":"Carlos Diaz Velez","year_formation":1994,"state_legal_domicile":"PR","total_volunteers":125,"tax_period_begin":"2022-01-01T00:00:00","tax_period_end":"2022-12-31T00:00:00","address":"PO BOX 70169, SAN JUAN, PR, 936, USA","city":"SAN JUAN","state":"PR","country":"USA","zip_code":936},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":17,"Number of independent voting members":17,"Number of employees total":219,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":219,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":6502539,"Contributions":{"value":5611071,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":3361071,"Campaigns":0,"Grant revenue":2250000,"Related organizations":0},"Program revenue":{"value":722069,"Total revenue":{"value":722069,"Medical education":323058,"Members activities & serv":399011},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":4500,"Investment income total":4500,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":164899,"Other total":164899,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":5970479,"Grant expense":{"value":6020,"Grants to domestic orgs":3020,"Grants to domestic individuals":3000,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":737273,"Current officers":112800,"Disqualified persons":0,"Other salaries and wages":475991,"Pension plan contributions":0,"Other employee benefits":69800,"Payroll taxes":78682},"Other expenses":{"value":5227186,"Management services":0,"Legal":289426,"Accounting":72190,"Lobbying services":0,"Investment management fees":0,"Other services":234784,"Advertising":33444,"Office expenses":68620,"Information technology":34552,"Royalties":0,"Occupancy":171233,"Travel":1895,"Conferences and meetings":724474,"Interest":24561,"Payments to affiliates":115599,"Depreciation and depletion":123555,"Insurance":456243,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":2844223,"Vaccination grant costs":2707138,"Bank Charges":93497,"Provision uncollectible dues":22471,"Printing and Publications":21117},"All other expenses":32387},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":9435932,"Non-interest bearing cash":5812363,"Savings and temp cash investments":50000,"Pledges and grants receivable":1600,"Accounts receivable":195300,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":22317,"Land, building, equipment":3339490,"Investments publicly traded":0,"Investments other":13162,"Investments program related":0,"Intangible assets":0,"Other assets":1700},"Liabilities":{"value":3093872,"Sum of Total Liabilities":0,"Accounts payable, accrued":609053,"Grants payable":63488,"Deferred, revenue":2147180,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":274151,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":6342060,"Net assets without donor restriction":5299904,"Net assets with donor restriction":1042156,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.08182342312748912,"percentile":0.590449466940878},"Liabilities to Assets Ratio":{"score":0.3278819728671211,"percentile":0.19044856636727284},"Operating Reserve Ratio":{"score":1.5804313188271828,"percentile":0.5528639466931703},"Officer Compensation Ratio":{"score":0.018892956494780403,"percentile":0.918020441044821},"Program Expense Growth":{"score":-0.6553278475581602,"percentile":0.021203066664038848},"Revenue Growth":{"score":-0.13236080294251706,"percentile":0.1139932768752112},"Asset Growth":{"score":-0.12863794712938068,"percentile":0.08452330320478117},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.4635167712208548,"percentile":0.23873951255333842}},"source_xml":"202313149349306351_public.xml"},{"Organization":{"value":null,"Person":["Victor Ramos Otero","Carlos Diaz Velez","Javier Cuevas Marrero","Roberto Perez Nieves","Luis Valle Pena","Sanet Torres Torres","Renier Mendez De Guzman","Hiram Luiggi Sanchez","Obed Garcia Acevedo","Ismael Mercado Oliveras","Hector Martinez Torres","Lourdes Rodriguez Galarza","Ramon Paoli Bruno","Luis Flores Torres","Juan Aparicio","Javier Cuevas Marrero","Efrain Del Valle Ortiz","Sissi Barreto Sosa"],"Title":["President","Vice President","Secretary","Treasurer","Director","Director","Director","Director","Director","Director","Director","Director","Director","Director","Director","Director","Director","Director"],"Hours":[50.0,30.0,30.0,30.0,10.0,10.0,10.0,10.0,10.0,10.0,10.0,10.0,10.0,10.0,10.0,10.0,10.0,10.0],"Total Compensation":[112800,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0],"Direct compensation":[96000,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0],"Other compensation":[16800,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"The organization (prcps) was created by act 77 of 1994 to promote the professional improvement of its members, implement community service programs and contribute to the advancement of medicine and public health of puerto rico, including the defense of confidentiality in the physician-patient relationship and the discouragement of unethical procedures in the medical practice.","year":2020,"name":"PUERTO RICO COLLEGE OF PHYSICIANS AND SURGEONS","phone":7877515979,"website":"www.colegiomedicopr.org","type":"990","affiliation":null,"foreign_countries":["Puerto Rico"],"principal_officer":"President","year_formation":1994,"state_legal_domicile":"PR","total_volunteers":125,"tax_period_begin":"2020-01-01T00:00:00","tax_period_end":"2020-12-31T00:00:00","address":"PO BOX 70169, SAN JUAN, PR, 936, USA","city":"SAN JUAN","state":"PR","country":"USA","zip_code":936},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":18,"Number of independent voting members":18,"Number of employees total":27,"Total Gross UBI":16010,"Net unrelated business taxable income":null,"Number of employees":27,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":8417388,"Contributions":{"value":7926779,"Other contributions":21458,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":3804258,"Campaigns":0,"Grant revenue":4101063,"Related organizations":0},"Program revenue":{"value":437032,"Total revenue":{"value":437032,"Medical education":100689,"Members activities & serv":336343},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":6206,"Investment income total":6206,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":47371,"Other total":31361,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":16010,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":5569388,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":673789,"Current officers":96000,"Disqualified persons":0,"Other salaries and wages":458514,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":119275},"Other expenses":{"value":4895599,"Management services":0,"Legal":329616,"Accounting":38032,"Lobbying services":0,"Investment management fees":0,"Other services":253116,"Advertising":74285,"Office expenses":169462,"Information technology":31752,"Royalties":0,"Occupancy":72085,"Travel":11622,"Conferences and meetings":384672,"Interest":58013,"Payments to affiliates":159648,"Depreciation and depletion":127060,"Insurance":487234,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":2651979,"Telehealth costs":1941112,"Provision uncollectible dues":600376,"Other Expenses":68085,"Repairs and maintenance":42406},"All other expenses":47023},"Functional Expenses":{"value":null,"Program Service Expenses":3556760,"Management And General Expenses":2012628,"Fundraising Expenses":0}},"Assets":{"value":12210145,"Non-interest bearing cash":4353364,"Savings and temp cash investments":110000,"Pledges and grants receivable":3933737,"Accounts receivable":140821,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":58723,"Inventories for sale or use":3882,"Prepaid expenses deferred charges":22711,"Land, building, equipment":3572242,"Investments publicly traded":0,"Investments other":12965,"Investments program related":0,"Intangible assets":0,"Other assets":1700},"Liabilities":{"value":5403032,"Sum of Total Liabilities":0,"Accounts payable, accrued":2573887,"Grants payable":0,"Deferred, revenue":2104901,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":724244,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":6807113,"Net assets without donor restriction":4647162,"Net assets with donor restriction":2159951,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.6386267216433834,"percentile":0.508093536771044},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.3383472402602803,"percentile":0.8568624521799776},"Liabilities to Assets Ratio":{"score":0.44250350835309493,"percentile":0.15151323346983858},"Operating Reserve Ratio":{"score":2.1923674558138164,"percentile":0.6395578727790926},"Officer Compensation Ratio":{"score":0.020253571846673278,"percentile":0.9109910541736038},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6868501597086909,"percentile":0.8257785453634252}},"source_xml":"202103199349304885_public.xml"},{"Organization":{"value":null,"Person":["Carlos Diaz Velez","Luis Valle Pena","Sanet Torres Torres","Ruth A Santos","Efrain E del Valle","Obed Garcia Acevedo","Ismael Mercado Oliveras","Lourdes Rodriguez Galarza","Ramon Paoli Bruno","Manuel Fernandez Figueroa","Juan L Robles Nieves","Alicia Feliberti Irizarry","Jose Massanet","William Garcia Montalvo"],"Title":["President","Director","Director","Director","Director","Director","Director","Director","Director","Director","Director","Vice President","Secretary","Treasurer"],"Hours":[50.0,10.0,10.0,10.0,10.0,10.0,10.0,10.0,10.0,10.0,10.0,30.0,30.0,30.0],"Total Compensation":[96000,0,0,0,0,0,0,0,0,0,0,0,0,0],"Direct compensation":[96000,0,0,0,0,0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"The organization (prcps) was created by act 77 of 1994 to promote the professional improvement of its members, implement community service programs and contribute to the advancement of medicine and public health of puerto rico, including the defense of confidentiality in the physician-patient relationship and the discouragement of unethical procedures in the medical practice.","year":2023,"name":"PUERTO RICO COLLEGE OF PHYSICIANS AND SURGEONS","phone":7877515979,"website":"www.colegiomedicopr.org","type":"990","affiliation":null,"foreign_countries":["Puerto Rico"],"principal_officer":"Carlos Diaz Velez","year_formation":1994,"state_legal_domicile":"PR","total_volunteers":125,"tax_period_begin":"2023-01-01T00:00:00","tax_period_end":"2023-12-31T00:00:00","address":"PO BOX 70169, SAN JUAN, PR, 936, USA","city":"SAN JUAN","state":"PR","country":"USA","zip_code":936},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":16,"Number of independent voting members":16,"Number of employees total":23,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":23,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":3980803,"Contributions":{"value":3223736,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":3223736,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":730133,"Total revenue":{"value":730133,"Medical education":269458,"Members activities & serv":460675},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":-387,"Investment income total":10510,"Net investment gain":-10897,"Income from invest bond proceeds":0},"Other revenues":{"value":27321,"Other total":27321,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":3522525,"Grant expense":{"value":652,"Grants to domestic orgs":652,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":387318,"Benefits paid to members Total":387318},"Salaries":{"value":675439,"Current officers":96000,"Disqualified persons":0,"Other salaries and wages":466992,"Pension plan contributions":0,"Other employee benefits":60728,"Payroll taxes":51719},"Other expenses":{"value":2459116,"Management services":0,"Legal":265293,"Accounting":57093,"Lobbying services":0,"Investment management fees":0,"Other services":318084,"Advertising":166282,"Office expenses":130273,"Information technology":38658,"Royalties":0,"Occupancy":172378,"Travel":22053,"Conferences and meetings":908659,"Interest":4728,"Payments to affiliates":62777,"Depreciation and depletion":103972,"Insurance":48726,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":150394,"Other Expenses":58178,"Provision uncollectible dues":53582,"Postage and Shipping":28432,"Licenses and Permits":10202},"All other expenses":9746},"Functional Expenses":{"value":null,"Program Service Expenses":1134363,"Management And General Expenses":2388162,"Fundraising Expenses":0}},"Assets":{"value":8913018,"Non-interest bearing cash":5491888,"Savings and temp cash investments":250000,"Pledges and grants receivable":0,"Accounts receivable":60797,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":34554,"Land, building, equipment":3060781,"Investments publicly traded":0,"Investments other":13297,"Investments program related":0,"Intangible assets":0,"Other assets":1701},"Liabilities":{"value":2112680,"Sum of Total Liabilities":0,"Accounts payable, accrued":477406,"Grants payable":0,"Deferred, revenue":1635274,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":6800338,"Net assets without donor restriction":5545737,"Net assets with donor restriction":1254601,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.32203121340515684,"percentile":0.45839482651672},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.1151219992549242,"percentile":0.648181794651739},"Liabilities to Assets Ratio":{"score":0.23703306781159872,"percentile":0.23095256238190986},"Operating Reserve Ratio":{"score":2.5302923329145997,"percentile":0.6741696422923699},"Officer Compensation Ratio":{"score":0.02725317776311027,"percentile":0.8743921384954778},"Program Expense Growth":{"score":-0.5110908044167779,"percentile":0.031193203776175},"Revenue Growth":{"score":-0.2116358404083059,"percentile":0.07127732931748833},"Asset Growth":{"score":-0.10817146000809459,"percentile":0.097959615086462},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.482283252696341,"percentile":0.279767569804153}},"source_xml":"202423189349312067_public.xml"}],"Latest":{"Organization":{"value":null,"Person":["Carlos Diaz Velez MD","Victor Arocho Martinez MD","Charles Juarbe Santos MD","Ruth A Santos MD","Ariel F Gonzalez MD","Hector Martinez MD","Rafael E Paz MD","Luis A Flores MD","Lourdes Rodriguez Galarza","Ramon Paoli Bruno","Ismael Mercado MD","Jose A Pietri MD","Juan L Robles Nieves MD","Jose M Massanet MD","Efrain E Del Valle MD","Luis A Valle Pea MD","Arturo Lopez Negron MD","William Garcia Montalvo MD"],"Title":["President","Director","Director","Director","Director","Director","Director","Director","Director","Director","Director","Director","Director","Director","Director","Vice President","Secretary","Treasurer"],"Hours":[50.0,10.0,10.0,10.0,10.0,10.0,10.0,10.0,10.0,10.0,10.0,10.0,10.0,10.0,10.0,30.0,30.0,30.0],"Total Compensation":[112800,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0],"Direct compensation":[112800,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"The organization (prcps) was created by act 77 of 1994 to promote the professional improvement of its members, implement community service programs and contribute to the advancement of medicine and public health of puerto rico, including the defense of confidentiality in the physician-patient relationship and the discouragement of unethical procedures in the medical practice.","year":2024,"name":"PUERTO RICO COLLEGE OF PHYSICIANS AND SURGEONS","phone":7877515979,"website":"www.colegiomedicopr.org","type":"990","affiliation":null,"foreign_countries":["Puerto Rico"],"principal_officer":"Carlos Diaz Velez","year_formation":1994,"state_legal_domicile":"PR","total_volunteers":125,"tax_period_begin":"2024-01-01T00:00:00","tax_period_end":"2024-12-31T00:00:00","address":"PO BOX 70169, SAN JUAN, PR, 936, USA","city":"SAN JUAN","state":"PR","country":"USA","zip_code":936},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":18,"Number of independent voting members":18,"Number of employees total":17,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":17,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":3505151,"Contributions":{"value":2658525,"Other contributions":6050,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":2652475,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":785279,"Total revenue":{"value":785279,"Medical Education Program":281790,"Members activities & serv":503489},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":22788,"Investment income total":22788,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":38559,"Other total":38559,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":3038198,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":336866,"Benefits paid to members Total":336866},"Salaries":{"value":610324,"Current officers":112800,"Disqualified persons":0,"Other salaries and wages":411055,"Pension plan contributions":0,"Other employee benefits":45780,"Payroll taxes":40689},"Other expenses":{"value":2091008,"Management services":0,"Legal":218964,"Accounting":31824,"Lobbying services":0,"Investment management fees":860,"Other services":283372,"Advertising":35657,"Office expenses":28936,"Information technology":33760,"Royalties":0,"Occupancy":172373,"Travel":11819,"Conferences and meetings":531259,"Interest":112,"Payments to affiliates":44226,"Depreciation and depletion":118345,"Insurance":54417,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":507714,"Regional chapters":217978,"Board And Committees":210508,"Bank Charges":62066,"Licenses and Permits":17162},"All other expenses":17370},"Functional Expenses":{"value":null,"Program Service Expenses":1775829,"Management And General Expenses":1218143,"Fundraising Expenses":0}},"Assets":{"value":8999695,"Non-interest bearing cash":4109218,"Savings and temp cash investments":418903,"Pledges and grants receivable":0,"Accounts receivable":362267,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":25090,"Land, building, equipment":3068861,"Investments publicly traded":1000187,"Investments other":13467,"Investments program related":0,"Intangible assets":0,"Other assets":1702},"Liabilities":{"value":1732404,"Sum of Total Liabilities":0,"Accounts payable, accrued":453638,"Grants payable":0,"Deferred, revenue":1278766,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":7267291,"Net assets without donor restriction":6126558,"Net assets with donor restriction":1140733,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.5845007468242689,"percentile":0.4915723457904022},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.1332190824304003,"percentile":0.675526562874808},"Liabilities to Assets Ratio":{"score":0.19249585680403614,"percentile":0.25548888703167477},"Operating Reserve Ratio":{"score":2.962181859115173,"percentile":0.7096295889119789},"Officer Compensation Ratio":{"score":0.03712727083619961,"percentile":0.8222370475500684},"Program Expense Growth":{"score":-0.31724196341647815,"percentile":0.05897081493503433},"Revenue Growth":{"score":-0.21626726619936276,"percentile":0.06954545416368152},"Asset Growth":{"score":-0.08168119542885408,"percentile":0.12123071850695309},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5007176086326578,"percentile":0.3233522312190886}},"source_xml":"202543179349305929_public.xml"},"sector":"Health","donation_categories":[],"zakat_policy":null},"error":null}