Academia De Patologia Y Medicina De Laboratorio

Nonprofit profile at a glance

EIN
660672284
IRS 990-EZ coverage
2021–2024
Forms available
Form 990-EZ 2024, Form 990-N 2020
Location
San Juan, PR, USA
Phone
7872379772
Rating
84
Verdict
STRONG
Rating confidence
Moderate
Sector
Professional Societies, Associations

Reported finances

Revenue
$68,472
Expenses
$73,254
Assets
$32,522
Liabilities
$111

Source: IRS Form 990-EZ. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

3 people listed

Executive titles in this filing

  • MARIA RIVERA ROLON (PRESIDENT)

People named in this filing

  • Miguel Noy Malave (TREASURER)
  • MARIA RIVERA ROLON (PRESIDENT)
  • GEORGE SANTIAGO QUINONES (SECRETARY)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990-EZ. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To promote and advance pathology as a medical discipline with the purpose of: (1) Improving teaching methods of pathology in medical schools, laboratories and hospitals; (2) Promoting research in pathology and pathological techniques; (3) Publishing magazines and reports that allow means, including electronic ones, for the dissemination of the results of the work in the aforementioned fields; and, (4) Call meetings and congresses for the exchange of information and scientific ideas in which matters of public interest are discussed; along with related activities that may emerge from its exempt purposes.

What it reported doing in 2024

We managed to hold two symposiums (April and October) where we had the assistance of over 60 doctors specializing in pathology and with the participation of international and local speakers to discuss important topics in anatomical and clinical pathology. Education and innovation in diagnostic pathology was promoted. Important topics were also discussed in relation to the education and preparation of pathologists residing in Puerto Rico.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Program spending has declined or grown slowly and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 98
  • Transparency & Controls: 82
  • Sustainability: 34
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 93.6%; rating input score 94

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: -7%; rating input score 34; 34th percentile among comparable filings
  • Total-asset coverage ratio: 0.44; rating input score 27; 27th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 32; 32nd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: -11.8% per year; rating input score 0; 25th percentile among comparable filings
  • Revenue growth: -0.3% per year; rating input score 0; 50th percentile among comparable filings
  • Asset growth: -2.8% per year; rating input score 0; 29th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 93.6% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $69K in reported program spending
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 9 of 9 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 4 filing years from 2021 to 2024
  • Contacts: How to reach this organization
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 34/100.
  • High — Sustainability: Total-asset coverage ratio scored 27/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 32/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.