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Cooperativa Ahorro Y Credito Pepiniana

  • San Sebastian, PR
  • Tax-exempt since July 1986
  • EIN: 66-0312690

Organization summary

Type of Nonprofit

Designated as a State-chartered credit unions and mutual reserve funds.

Donations to this organization are not tax deductible.

Details

According to its Dec. 2023 tax filing, this nonprofit:

Reported conflict of interest transactions
Organizations must report loans, grants or business transactions with interested parties, which may include key employees and officers, their family members and any businesses in which they hold a controlling interest. These transactions must be reported on Schedule L.

Summary charts: organization finances over time

Revenue
$5.41M (2023)

Expenses
$4.67M (2023)

Total Assets
$116M (2023)

Total Liabilities
$102M (2023)

Source: Form 990 tax filings from 2011 to 2023

Tax Filings by Year

Form 990 is an information return that most organizations claiming federal tax-exempt status must file yearly with the IRS. Nonprofit Explorer has IRS digitized Form 990 data for filings processed in 2012 and later. If this organization filed an amended return, it may not be reflected below. Duplicate download links may indicate a resubmission or amendment to this organization's original return. Form 990 data is from the IRS.

Fiscal Year Ending Dec.
2023

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$5,412,427
Expenses
$4,671,211
Net Income
$741,216
Net Assets
$14,708,597
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $0
Investment Income $4,746,436
87.7%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $665,991
12.3%
Notable Expenses Percent of Total Expenses
Executive Compensation $303,922
6.5%
Professional Fundraising Fees $0
Other Salaries and Wages $345,189
7.4%
Assets/Debt
Total Assets $116,485,705
Total Liabilities $101,777,108
Net Assets $14,708,597
Other
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
Wilson Feliciano (Executive President) $131,149 $0 $0
Angel Aviles Gonzalez (Accounting Director) $63,700 $0 $0
Hector Duran Pitre (Loan Manager) $38,365 $0 $0
Juan M Nunez Marquez (Operation Manager) $37,886 $0 $0
Gloria E Torres Torres (Compliance Officer) $32,822 $0 $0
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Document Links

990
Filed on June 28, 2024

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
XML

Fiscal Year Ending Dec.
2022

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$4,922,172
Expenses
$4,222,523
Net Income
$699,649
Net Assets
$14,594,663
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $0
Investment Income $4,345,272
88.3%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $576,900
11.7%
Notable Expenses Percent of Total Expenses
Executive Compensation $296,303
7.0%
Professional Fundraising Fees $0
Other Salaries and Wages $322,110
7.6%
Assets/Debt
Total Assets $121,528,846
Total Liabilities $106,934,183
Net Assets $14,594,663
Other
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
Wilson Feliciano (Executive President) $131,601 $0 $0
Angel L Aviles Gonzalez (Accounting Director) $57,380 $0 $0
Hector Duran Pitre (Loan Manager) $37,782 $0 $0
Juan M Nunez Marquez (Operation Manager) $37,215 $0 $0
Gloria E Torres Torres (Compliance Officer) $32,325 $0 $0
+ View more people

Document Links

990
Filed on July 27, 2023

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
XML

Fiscal Year Ending Dec.
2021

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$4,591,333
Expenses
$4,414,554
Net Income
$176,779
Net Assets
$14,916,283
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $0
Investment Income $3,759,384
81.9%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $831,949
18.1%
Notable Expenses Percent of Total Expenses
Executive Compensation $244,705
5.5%
Professional Fundraising Fees $0
Other Salaries and Wages $298,446
6.8%
Assets/Debt
Total Assets $121,698,718
Total Liabilities $106,782,435
Net Assets $14,916,283
Other
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
Wilson Feliciano (Executive President) $95,623 $0 $8,492
Angel L Aviles Gonzalez (Accounting Director) $49,683 $0 $306
Juan M Nunez Marquez (Operation Manager) $34,789 $0 $931
Hector Duran Pitre (Loan Manager) $33,936 $0 $988
Gloria E Torres Torres (Compliance Officer) $30,674 $0 $878
+ View more people

Document Links

990
Filed on Sept. 9, 2022

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
XML

Fiscal Year Ending Dec.
2020

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$3,932,481
Expenses
$4,151,035
Net Income
-$218,554
Net Assets
$14,995,537
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $0
Investment Income $3,263,954
83.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $668,527
17.0%
Notable Expenses Percent of Total Expenses
Executive Compensation $227,537
5.5%
Professional Fundraising Fees $0
Other Salaries and Wages $347,289
8.4%
Assets/Debt
Total Assets $107,433,726
Total Liabilities $92,438,189
Net Assets $14,995,537
Other
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
Wilson Feliciano (Executive President) $99,785 $0 $0
Angel L Aviles Gonzalez (Director Of Accounting) $39,958 $0 $0
Hector Duran Pitre (Manager Of Loans) $34,000 $0 $0
Gloria E Torres Torres (Compliacen Officer) $31,247 $0 $0
Juan M Nunez Marquez (Manager Of Operations) $22,547 $0 $0
+ View more people

Document Links

990
Filed on Sept. 16, 2021

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
XML

Fiscal Year Ending Dec.
2019

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$4,100,738
Expenses
$4,676,944
Net Income
-$576,206
Net Assets
$15,185,003
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $0
Investment Income $3,199,442
78.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $901,296
22.0%
Notable Expenses Percent of Total Expenses
Executive Compensation $306,368
6.6%
Professional Fundraising Fees $0
Other Salaries and Wages $336,734
7.2%
Assets/Debt
Total Assets $94,892,934
Total Liabilities $79,707,931
Net Assets $15,185,003
Other
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
Wilson Feliciano (Executive President) $70,000 $0 $0
Luis Rivera Mercado (Director Of Accounting) $49,186 $0 $0
Antonio Cuevas Pittre (Manager Of Computer System) $43,859 $0 $0
Hector Duran Pitre (Manager Of Operations) $33,948 $0 $0
Gloria E Torres Torres (Supervisor Of Deparment Of Teller) $29,919 $0 $0
Adianez Rosado (Secretary) $29,144 $0 $0
Marian Hernandez Nunez (Ofic Of Compliance) $25,751 $0 $0
Veronica Rosado (Supervisor Of Dep Of Collection) $24,761 $0 $0
+ View more people

Document Links

990
Filed on Sept. 16, 2020

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Dec.
2018

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$3,259,424
Expenses
$4,659,101
Net Income
-$1,399,677
Net Assets
$15,897,970
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $0
Investment Income $2,904,217
89.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $355,207
10.9%
Notable Expenses Percent of Total Expenses
Executive Compensation $315,536
6.8%
Professional Fundraising Fees $0
Other Salaries and Wages $341,395
7.3%
Assets/Debt
Total Assets $93,775,762
Total Liabilities $77,877,792
Net Assets $15,897,970
Other
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
Wilson Feliciano (Executive President) $66,836 $0 $0
Luis Rivera Mercado (Director Of Accounting) $53,088 $0 $0
Antonio Cuevas Pittre (Manager Of Computer System) $45,566 $0 $0
Hector Duran Pitre (Manager Of Operations) $39,133 $0 $0
Gloria E Torres Torres (Supervisor Of Deparment Of Teller) $33,194 $0 $0
Adianez Rosado (Secretary) $28,108 $0 $0
Veronica Rosado (Supervisor Of Dep Of Collection) $25,074 $0 $0
Marian Hernandez Nunez (Ofic Of Compliance) $24,537 $0 $0
+ View more people

Document Links

990
Filed on Sept. 11, 2019

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Dec.
2017

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$3,237,406
Expenses
$4,059,921
Net Income
-$822,515
Net Assets
$17,947,174
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $0
Investment Income $2,765,730
85.4%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $471,676
14.6%
Notable Expenses Percent of Total Expenses
Executive Compensation $299,364
7.4%
Professional Fundraising Fees $0
Other Salaries and Wages $355,420
8.8%
Assets/Debt
Total Assets $93,509,654
Total Liabilities $75,562,480
Net Assets $17,947,174
Other
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
Wilson Feliciano (Executive President) $65,000 $0 $0
Antonio Cuevas Pittre (Manager Of Computer System) $45,657 $0 $0
Luis Rivera Mercado (Director Of Accounting) $45,572 $0 $0
Hector Duran Pitre (Manager Of Operations) $36,554 $0 $0
Gloria E Torres Torres (Supervisor Of Deparment Of Teller) $31,529 $0 $0
Adianez Rosado (Secretary) $27,429 $0 $0
Veronica Rosado (Supervisor Of Dep Of Collection) $24,100 $0 $0
Marian Hernandez Nunez (Ofic Of Compliance) $23,523 $0 $0
+ View more people

Document Links

990
Filed on July 31, 2018

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Dec.
2016

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$3,991,897
Expenses
$4,472,467
Net Income
-$480,570
Net Assets
$19,403,834
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $0
Investment Income $3,167,628
79.4%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $824,269
20.6%
Notable Expenses Percent of Total Expenses
Executive Compensation $322,015
7.2%
Professional Fundraising Fees $0
Other Salaries and Wages $467,345
10.4%
Assets/Debt
Total Assets $93,461,410
Total Liabilities $74,057,576
Net Assets $19,403,834
Other
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
Wilson Feliciano (Executive President) $60,000 $0 $0
Antonio Cuevas Pittre (Manager Of Computer System) $43,014 $0 $0
Luis Rivera Mercado (Director Of Accounting) $40,123 $0 $0
Ivette Mejias Feliciano (Manager Of Loans) $34,133 $0 $0
Hector Duran Pitre (Manager Of Operations) $32,968 $0 $0
Gloria E Torres Torres (Supervisor Of Deparment Of Teller) $29,390 $0 $0
Marian Hernandez Nunez (Ofic Of Compliance) $23,100 $0 $0
Adianez Rosado (Secretary) $20,592 $0 $0
Mary Ann Rivera (Supervisor Of Dep Of Teller) $19,490 $0 $0
Veronica Rosado (Supervisor Of Dep Of Collection) $19,205 $0 $0
+ View more people

Document Links

990
Filed on July 5, 2017

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Dec.
2015

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$3,953,970
Expenses
$3,540,613
Net Income
$413,357
Net Assets
$20,395,033
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $0
Investment Income $3,601,608
91.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $352,362
8.9%
Notable Expenses Percent of Total Expenses
Executive Compensation $356,537
10.1%
Professional Fundraising Fees $0
Other Salaries and Wages $390,926
11.0%
Assets/Debt
Total Assets $93,511,078
Total Liabilities $73,116,045
Net Assets $20,395,033
Other
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
Iris E Lebron Cruz (Executive President) $59,654 $0 $0
Antonio Cuevas Pittre (Manager Of Computer System) $49,986 $0 $0
Luis Rivera Mercado (Director Of Accounting) $45,363 $0 $0
Hector Duran Pitre (Manager Of Operations) $38,764 $0 $0
Ivette Mejias Feliciano (Manager Of Loans) $36,761 $0 $0
Gloria E Torres Torres (Supervisor Of Deparment Of Teller) $33,617 $0 $0
Adianez Rosado (Secretary) $24,572 $0 $0
Marian Hernandez Nunez (Ofic Of Compliance) $23,258 $0 $0
Mary Ann Rivera (Supervisor Of Dep Of Teller) $22,642 $0 $0
Verinica Rosado (Supervisor Of Dep Of Collection) $21,920 $0 $0
+ View more people

Document Links

990
Filed on June 3, 2016

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Dec.
2014

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$4,089,507
Expenses
$3,493,927
Net Income
$595,580
Net Assets
$19,406,749
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $1,924,248
47.1%
Investment Income $1,823,164
44.6%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $342,095
8.4%
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $732,167
21.0%
Assets/Debt
Total Assets $91,626,932
Total Liabilities $72,220,183
Net Assets $19,406,749

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2013

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$4,201,899
Expenses
$3,637,305
Net Income
$564,594
Net Assets
$18,540,433
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $2,801,376
66.7%
Investment Income $1,400,523
33.3%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $699,938
19.2%
Assets/Debt
Total Assets $88,604,397
Total Liabilities $70,063,964
Net Assets $18,540,433

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2012

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$4,592,080
Expenses
$4,141,794
Net Income
$450,286
Net Assets
$17,599,576
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $3,169,629
69.0%
Investment Income $1,422,451
31.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $702,091
17.0%
Assets/Debt
Total Assets $88,552,235
Total Liabilities $70,952,659
Net Assets $17,599,576

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2011

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$4,475,321
Expenses
$4,131,965
Net Income
$343,356
Net Assets
$16,647,946
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $3,354,073
74.9%
Investment Income $1,121,248
25.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $703,191
17.0%
Assets/Debt
Total Assets $83,727,167
Total Liabilities $67,079,221
Net Assets $16,647,946

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF
PDF (2 of 2)

Fiscal Year Ending Dec.
2010

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2007

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2006

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

About This Data

Nonprofit Explorer includes summary data for nonprofit tax returns and full Form 990 documents, in both PDF and digital formats.

The summary data contains information processed by the IRS during the 2012-2019 calendar years; this generally consists of filings for the 2011-2018 fiscal years, but may include older records. This data release includes only a subset of what can be found in the full Form 990s.

In addition to the raw summary data, we link to PDFs and digital copies of full Form 990 documents wherever possible. This consists of separate releases by the IRS of Form 990 documents processed by the agency, which we update regularly.

We also link to copies of audits nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year since 2016. These audits are copied from the Federal Audit Clearinghouse.

Which Organizations Are Here?

Every organization that has been recognized as tax exempt by the IRS has to file Form 990 every year, unless they make less than $200,000 in revenue and have less than $500,000 in assets, in which case they have to file form 990-EZ. Organizations making less than $50,000 don’t have to file either form but do have to let the IRS they’re still in business via a Form 990N "e-Postcard."

Nonprofit Explorer has organizations claiming tax exemption in each of the 27 subsections of the 501(c) section of the tax code, and which have filed a Form 990, Form 990EZ or Form 990PF. Taxable trusts and private foundations that are required to file a form 990PF are also included. Small organizations filing a Form 990N "e-Postcard" are not included in this data.

Types of Nonprofits

There are 27 nonprofit designations based on the numbered subsections of section 501(c) of the tax code. See the list »

Get the Data

For those interested in acquiring the original data from the source, here’s where our data comes from:

  • Raw filing data. Includes EINs and summary financials as structured data.
  • Exempt Organization profiles. Includes organization names, addresses, etc. You can merge this with the raw filing data using EIN numbers.
  • Form 990 documents. Prior to 2017, these documents were obtained and processed by Public.Resource.org and ProPublica. Bulk PDF downloads since 2017 are available from the IRS.
  • Form 990 documents as XML files. Includes complete filing data (financial details, names of officers, tax schedules, etc.) in machine-readable format. Only available for electronically filed documents. Electronic data released prior to October 2021 is also available through Amazon Web Services.
  • Audits. PDFs of single or program-specific audits for nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year. Available for fiscal year 2015 and later.

API

The data powering this website is available programmatically, via an API. Read the API documentation »

Byline

By Andrea Suozzo, Alec Glassford and Ash Ngu, ProPublica, and Brandon Roberts, Special to ProPublica.
Design by Jeff Frankl. Additional development by Ken Schwencke, Mike Tigas, and Sisi Wei.

E-file viewer adapted from IRS e-File Viewer by Ben Getson. Code for scraping audit documents adapated from Govwiki.

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