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Nonprofiteer
← COOPERATIVA DE AHORRO Y CREDITO SAN JOSE

Form 990 for tax year 2025

Filed by COOPERATIVA DE AHORRO Y CREDITO SAN JOSE.

Totals

Total revenue
$23,248,058
Total expenses
$18,113,714
Contributions and grants received
$0
Grants paid
$0
Program service revenue
$14,776,321
Investment income
$4,391,088
Other revenue
$4,080,649
Total assets, end of year
$326,739,758
Total liabilities, end of year
$232,794,961
Net assets or fund balances, end of year
$93,944,797
Program services expenses (Part IX)
$12,771,801
Management and general expenses
$5,341,913
Fundraising expenses
$0
Program service expenses (Part III)
$12,771,801

Program services were 70.5% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 2a · Program service revenue: PROGRAM SERVICE REVENUE

    total $14,776,321 · related or exempt $14,776,321 · unrelated business $0 · excluded $0

  • 2f · All other program service revenue

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 3 · Investment income

    total $4,391,088 · related or exempt $4,391,088 · unrelated business $0 · excluded $0

  • 4 · Income from investment of tax-exempt bond proceeds

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 5 · Royalties

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 6a · Gross rents

    real property $131,200 · personal property $0

  • 6b · Less rental expenses

    real property $0 · personal property $0

  • 6c · Rental income or loss

    real property $131,200 · personal property $0

  • 6d · Net rental income or loss

    total $131,200 · related or exempt $131,200 · unrelated business $0 · excluded $0

  • 7c · Gain or loss

    securities $0 · other assets $0

  • 11a · Other revenue: COMISSION

    total $965,015 · related or exempt $965,015 · unrelated business $0 · excluded $0

  • 11b · Other revenue: ATH FEES REVENUE

    total $669,645 · related or exempt $669,645 · unrelated business $0 · excluded $0

  • 11c · Other revenue: CHECK ACCOUNT INCOME

    total $555,856 · related or exempt $555,856 · unrelated business $0 · excluded $0

  • 11d · All other revenue

    total $1,758,933 · related or exempt $1,758,933 · unrelated business $0 · excluded $0

  • 11e · Other revenue, total

    $3,949,449

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $1,273,877 · program services $815,281 · management and general $458,596 · fundraising $0

  • 6 · Compensation of disqualified persons

    total $0

  • 7 · Other salaries and wages

    total $2,195,620 · program services $1,405,197 · management and general $790,423 · fundraising $0

  • 8 · Pension plan contributions

    total $139,206 · program services $89,092 · management and general $50,114 · fundraising $0

  • 9 · Other employee benefits

    total $409,573 · program services $262,127 · management and general $147,446 · fundraising $0

  • 10 · Payroll taxes

    total $349,285 · program services $223,542 · management and general $125,743 · fundraising $0

  • 11a · Fees: management

    total $300,508 · program services $192,325 · management and general $108,183 · fundraising $0

  • 12 · Advertising and promotion

    total $2,045,196 · program services $1,308,925 · management and general $736,271 · fundraising $0

  • 13 · Office expenses

    total $59,014 · program services $0 · management and general $59,014 · fundraising $0

  • 19 · Conferences, conventions and meetings

    total $64,200 · program services $41,088 · management and general $23,112 · fundraising $0

  • 20 · Interest

    total $3,379,982 · program services $3,379,982 · management and general $0 · fundraising $0

  • 22 · Depreciation, depletion and amortization

    total $658,790 · program services $421,626 · management and general $237,164 · fundraising $0

  • 23 · Insurance

    total $1,093,563 · program services $699,880 · management and general $393,683 · fundraising $0

  • 24e · All other expenses

    total $6,144,900 · program services $3,932,736 · management and general $2,212,164 · fundraising $0

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $7,321,120 · end of year $19,367,542

  • 2 · Savings and temporary cash investments

    beginning of year $7,867,642 · end of year $6,398,142

  • 7 · Other notes and loans receivable

    beginning of year $198,803,826 · end of year $207,677,873

  • 9 · Prepaid expenses and deferred charges

    beginning of year $600,583 · end of year $1,040,528

  • 10a · Land, buildings and equipment: cost or other basis

    $15,584,734

  • 10b · Land, buildings and equipment: accumulated depreciation

    $8,031,092

  • 10c · Land, buildings and equipment, net

    beginning of year $7,703,267 · end of year $7,553,642

  • 11 · Investments: publicly traded securities

    beginning of year $87,057,273 · end of year $77,704,864

  • 12 · Investments: other securities

    beginning of year $5,984,820 · end of year $6,074,532

  • 15 · Other assets

    beginning of year $463,861 · end of year $922,635

  • 17 · Accounts payable and accrued expenses

    beginning of year $5,119,051 · end of year $4,838,646

  • 25 · Other liabilities

    beginning of year $222,424,850 · end of year $227,956,315

  • 29 · Capital stock, trust principal or current funds

    beginning of year $52,901,111 · end of year $53,877,851

  • 30 · Paid-in or capital surplus, or land, building or equipment fund

    beginning of year $0 · end of year $0

  • 31 · Retained earnings, endowment or other funds

    beginning of year $35,357,380 · end of year $40,066,946

Mission and programs · 2025

Mission

IT'S A COOPERATIVE LOAN AND SAVINGS ASSOCIATION.

Activities or mission (Part I)

NON-PROFIT ORGANIZATION CREATED UNDER THE COMMONWEALTH OF PUERTO RICO. IT'S A FINANCIAL INSTITUTION THAT RECEIVES SAVINGS FUNDS AS DEPOSITS AND SHARES. ALSO PROVIDE FINANCING SOURCES OF LOANS TO MEMBERS AS PERSONAL, MORTGAGE, AUTOMOBILE AND OTHERS.

  • THE ORGANIZATION ACCOMPLISHES ITS PURPOSES BY MAKING AVAILABLE SAVINGS AND CREDIT AFFORDABLE TO ITS MEMBERS.

    Expenses $12,771,801 · Revenue $23,248,058

As filed on the 2025 return.

Listed in Part VII

  • Ricky Berrios Figueroa

    CEO

    Total calculated
    $203,456
    From this org
    $203,456
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $203,456
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $0
    Filer's total
    $203,456

  • Yahaira Santiago Andaluz

    EXECUTIVE VICE-PRESIDENT

    Total calculated
    $102,620
    From this org
    $102,620
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $102,620
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $0
    Filer's total
    $102,620

  • Fernando L Figueroa Rivera

    FINANCIAL OFFICER

    Total calculated
    $89,060
    From this org
    $89,060
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

  • Lester Guzman Tirado

    AUDITOR MANAGER

    Total calculated
    $78,492
    From this org
    $78,492
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

  • Glenda I Rivera Ortiz

    OPERATIONS OFFICER

    Total calculated
    $69,008
    From this org
    $69,008
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

  • Edanise Santiago Ortiz

    MANAGER

    Total calculated
    $66,912
    From this org
    $66,912
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

  • Carlos H Rodriguez Nieves

    MANAGER

    Total calculated
    $65,647
    From this org
    $65,647
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

  • Jason Caldera Torres

    MANAGER

    Total calculated
    $65,598
    From this org
    $65,598
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

  • Luz E Ortiz Rosario

    COMPLIANCE OFFICER

    Total calculated
    $65,350
    From this org
    $65,350
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

  • Abimael Gonzalez Rolon

    SYSTEM OFFICER

    Total calculated
    $56,318
    From this org
    $56,318
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

  • Hector De Jesus Nunez

    SYSTEM OFFICER

    Total calculated
    $55,772
    From this org
    $55,772
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

  • Laurimar Berrios Rosario

    OPERATIONS OFFICER

    Total calculated
    $52,102
    From this org
    $52,102
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

  • Sarid Bermudez Vazquez

    OPERATIONS OFFICER

    Total calculated
    $49,402
    From this org
    $49,402
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

  • Johanna Segarra Ortiz

    OPERATIONS OFFICER

    Total calculated
    $45,523
    From this org
    $45,523
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

  • Grisel Del Valle Rivera

    OPERATION OFFICIAL

    Total calculated
    $45,395
    From this org
    $45,395
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

  • Yorimar Diaz Ortiz

    COLLECTION SUPERVISOR

    Total calculated
    $42,718
    From this org
    $42,718
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

  • Ana Elsa Alicea Collazo

    REGISTER SUPERVISOR

    Total calculated
    $41,856
    From this org
    $41,856
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

  • Ivette M Cartagena Rivera

    HUMAN RESOURCES OFFICER

    Total calculated
    $40,237
    From this org
    $40,237
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

  • Felix X Morales Colon

    SYSTEMS OFFICER

    Total calculated
    $38,411
    From this org
    $38,411
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

  • Edgardo Rodriguez Morales

    PRESIDENT BOARD OF DIRECTORS

    Total calculated
    $5,288
    From this org
    $0
    From related orgs
    $0
    Other
    $5,288
    Hours/week
    4

  • Evelyn Quiles Rosario

    DIRECTOR BOARD OF DIRECTOR

    Total calculated
    $2,362
    From this org
    $0
    From related orgs
    $0
    Other
    $2,362
    Hours/week
    4

  • Carlos G Vazquez Cartagena

    SUB TREASURER BOARD OF DIRECTOR

    Total calculated
    $1,280
    From this org
    $0
    From related orgs
    $0
    Other
    $1,280
    Hours/week
    4

  • Rafael Santos Balibrea

    TREASURER BOARD OF DIRECTOR

    Total calculated
    $1,160
    From this org
    $0
    From related orgs
    $0
    Other
    $1,160
    Hours/week
    4

  • Carlos Hernandez Rosario

    VICE PRESIDENT BOARD OF DIRECTOR

    Total calculated
    $930
    From this org
    $0
    From related orgs
    $0
    Other
    $930
    Hours/week
    4

  • Esther Colon Roche

    SECRETARY BOARD OF DIRECTOR

    Total calculated
    $880
    From this org
    $0
    From related orgs
    $0
    Other
    $880
    Hours/week
    4

  • Reinaldo Vidal Lopez

    SUB SECRETARY BOARD OF DIRECTOR

    Total calculated
    $848
    From this org
    $0
    From related orgs
    $0
    Other
    $848
    Hours/week
    4

  • Jorge Rosado

    DIRECTOR BOARD OF DIRECTOR

    Total calculated
    $542
    From this org
    $0
    From related orgs
    $0
    Other
    $542
    Hours/week
    4

  • Jose Rolon

    DIRECTOR BOARD OF DIRECTOR

    Total calculated
    $440
    From this org
    $0
    From related orgs
    $0
    Other
    $440
    Hours/week
    4

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 3 · Form 990 of other organizations

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Provenance

Return type
form_990
Tax year
2025
Filed
29 May 2026
IRS schema version
2025v4.0
Source object
202631599349301768

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