American Military Academy
Legal name: Corporacion Educativa Ramon Barquin
Nonprofit profile at a glance
- EIN
- 660244040
- IRS 990 coverage
- 2009–2024
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2024
- Location
- Guaynabo, PR, US
- Phone
- 787-720-6801
- Rating
- 64
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
Reported finances
- Revenue
- $7,748,962
- Expenses
- $8,038,619
- Assets
- $14,374,497
- Liabilities
- $8,736,930
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
15 people listed
Executive titles in this filing
- Juan C Consuegra Barquin (CEO)
- Ramon Barquin Cantero (Emeritus President)
- Ramon C Barquin Torres (President)
- Juan C Ramirez de Arellano (Vice President)
- Alexandra Fernandez Navarro (Second Vice President)
Highest reported compensation
- Michelle Alfaro (Superintendent): $122,218 total reported compensation
- Juan C Consuegra Barquin (CEO): $121,322 total reported compensation
- Liliam Barquin Cantero (CFE / Trustee): $117,670 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Our mission is to develop students into leaders and instil in them the spiritual, democratic, and civic values necessary to promote a positive transformation of our society. To develop the student’s personality holistically, in an environment of human dignity and academic excellence.
What it reported doing in 2024
As an educational institution the largest and primary exempt purpose achievement has been to develop the learning skills and spiritual, democratic and civic values of the pre-school, primary, elementary and secondary students in order to become excellent professionals and ecological, biological, psychological and social well-beings.
Operating model
- Revenue model
- Other-operating. 100% of the money available for current operations came from other operating revenue.
- 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
SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and a relatively small share of voting board members are independent.
Rating breakdown
- Financial Efficiency: 71
- Transparency & Controls: 60
- Accountability: 62
- Sustainability: 36
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 81%; rating input score 81
- Program expense ratio: 78.1%; rating input score 78
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
- Pay-setting controls: 0 of 6 controls in place; rating input score 0
- Compensation committee: Missing
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Missing
- Compensation survey or study: Missing
- Board or committee approval: Missing
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 50%; rating input score 50; 8th percentile among comparable filings
- Governance controls: 7 of 9 controls in place; rating input score 78
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: Pass
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: -3.7%; rating input score 22; 22nd percentile among comparable filings
- Total-asset coverage ratio: 1.79; rating input score 58; 58th percentile among comparable filings
- Liabilities to assets ratio: 0.61; rating input score 16; 16th percentile among comparable filings
- Officer compensation ratio: 5.1%; rating input score 53; 53rd percentile among comparable filings
Growth
- Program expense growth: -1.7% per year; rating input score 0; 9th percentile among comparable filings
- Revenue growth: 0.9% per year; rating input score 100; 15th percentile among comparable filings
- Asset growth: 0.4% per year; rating input score 100; 14th percentile among comparable filings
Details
- What they do: 2 programs and campaigns described on the official site · 2 operating locations identified
- Where the money goes: 81% of revenue deployed · 78.1% of spending went to programs
- Governance: 7 of 14 board members independent · 7 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $6.3M in reported program spending
- Leadership: top reported pay $122K · 15 people listed · 0 of 6 pay-setting controls reported
- Highest-paid contractors: 4 contractors listed · $827K reported
- Consistency: 24 of 24 current checks pass
- Schedules: 6 filed schedules · includes executive pay
- Filing history: 16 filing years from 2009 to 2024
- Contacts: How to reach this organization
- Money network: 4 filed money-flow records
- Related organizations: 1 filed related-organization link
- 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.
Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.
- High — Transparency & Controls: Pay-setting controls scored 0/100.
- Review — Accountability: Independent voting board scored 50/100.
- High — Growth: Program expense growth scored 0/100.
- Review — Accountability: Governance controls: 2 of 9 not reported.
- High — Sustainability: Operating margin scored 22/100.
- Review — Sustainability: Total-asset coverage ratio scored 58/100.
- High — Sustainability: Liabilities to assets ratio scored 16/100.
- Review — Sustainability: Officer compensation ratio scored 53/100.
- High — Grant Readiness: Federal audit findings: this organization reported findings in its latest federal Single Audit.