Universidad Del Sagrado Corazón

Legal name: Universidad Del Sagrado Corazon Inc

Nonprofit profile at a glance

EIN
660207156
IRS 990 coverage
2020–2024
Official website data refreshed
Jul 2026
Forms available
Form 990 2024
Location
Santurce, PR, US
Phone
+1 (787) 728-1515
Rating
61
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Undergraduate College (4-year)
Affiliation
Christianity

Official website

Reported finances

Revenue
$51,477,726
Expenses
$48,579,599
Assets
$84,400,648
Liabilities
$31,299,953

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

Leadership & pay

47 people listed

Executive titles in this filing

  • GILBERTO J MARXUACH TORROS (PRESIDENT)

Highest reported compensation

  • GILBERTO J MARXUACH TORROS (PRESIDENT): $345,600 total reported compensation
  • ANUCHKA RAMOS RUIZ (PROVOST): $169,850 total reported compensation
  • CAMELIA C FERNANDEZ ROMEU (VP HUMAN RES): $160,100 total reported compensation

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

Overview

Mission

Formar líderes con excelencia académica, valores éticos y compromiso social, integrando fe, servicio y esperanza en una comunidad universitaria católica.

What it reported doing in 2024

Sagrado offers comprehensive support services to foster students' academic and personal development. The athletic program supports men's and women's teams in sports such as volleyball, basketball, soccer, and swimming as part of the intercollegiate athletic league (lai), promoting physical, mental, and academic growth. Student advisory services include academic advising, which guides students on study plans, tutoring, internships, and financial aid; equity & accessibility, which provides individualized support for students requiring accommodations; financial counseling, which assists with budgeting, scholarships, and fafsa; career counseling, which prepares students for professional growth; and mobility advising, which supports student exchanges, study abroad, and includes a peace corps prep program. Student support programs such as pae, a federally funded trio initiative, offer counseling, academic support, and scholarships for over 600 eligible students. The abilities+ trio program serves students with disabilities, providing educational support, accommodations, and tutoring. The center for professional and international experiences (cepi) combines sagrado careers and sagrado international to offer career development and study-abroad opportunities. The sophia center is a faith-based center that promotes social justice, spiritual growth, and community engagement, offering theology, volunteerism, and psycho-spiritual support programs. Sagrado upholds inclusivity and does not require religious participation while respectfully honoring its catholic identity through expressions of faith and values.

Operating model

Revenue model
Earned-program. 80% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 94% 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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - The filed numbers largely add up and program spending has grown recently. A relatively small share of voting board members are independent and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 56
  • Transparency & Controls: 75
  • Accountability: 42
  • Sustainability: 52
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 61.3%; rating input score 61
  • Program expense ratio: 65.5%; rating input score 66
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 68th percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 77th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 4th percentile among comparable filings
  • Governance controls: 9 of 9 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 5.6%; rating input score 59; 59th percentile among comparable filings
  • Total-asset coverage ratio: 1.74; rating input score 58; 58th percentile among comparable filings
  • Liabilities to assets ratio: 0.37; rating input score 48; 48th percentile among comparable filings
  • Officer compensation ratio: 5.7%; rating input score 12; 12th percentile among comparable filings

Growth

  • Program expense growth: 8.4% per year; rating input score 100; 66th percentile among comparable filings
  • Revenue growth: 5.3% per year; rating input score 100; 45th percentile among comparable filings
  • Asset growth: 2.6% per year; rating input score 100; 18th percentile among comparable filings

Details

  • What they do: 5 programs and campaigns described on the official site · 1 operating location identified
  • Where the money goes: 61.3% of revenue deployed · 65.5% of spending went to programs
  • Governance: 0 of 19 board members independent · 9 of 9 filing controls reported
  • Programs: 4 filed program accomplishments · $31.8M in reported program spending
  • Leadership: top reported pay $346K · 47 people listed · 1 of 6 pay-setting controls reported
  • Highest-paid contractors: 5 contractors listed · $4.9M reported
  • Consistency: 30 of 30 current checks pass
  • Schedules: 10 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 5 filing years from 2020 to 2024
  • Contacts: How to reach this organization
  • Money network: 26 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • 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 — Accountability: Independent voting board scored 0/100.
  • Review — Sustainability: Operating margin scored 59/100.
  • Review — Sustainability: Total-asset coverage ratio scored 58/100.
  • High — Sustainability: Officer compensation ratio scored 12/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 48/100.