2026-08-17T22:04:20-04:00 2025-09-30 660703468 GALINDEZ LLC PO BOX 364152 SAN JUAN PR 009364152 990 2024-10-01 660178704 SOCIEDAD ESPAOLA DE AUXILIO MUTUO Y BENEFICENCIA DE PUERTO RICO SOCI 7877582000 PO BOX 191227 RM/STE 191227 SAN JUAN PR 009191227 MARIA DE L MARTI SIERRA DIRECTOR OF FINANCE 7877582000 2026-08-17 true false YELITZA LOPEZ RIVERA P00965097 7877254545 2026-08-17 2024 2025-03-06 01:10:19Z JORGE L MATTA SERRANO PO BOX 191227 SAN JUAN PR 009191227 121335851 false X N/A X 1901 PR SOCIEDAD ESPAOLA DE AUXILIO MUTUO Y BENEFICENCIA DE PUERTO RICO (THE COMPANY) HAD BEEN PREVIOUSLY FILING AS A 501 (C) (3) ORGANIZATION. ON APRIL 29, 1992 A NEW NONPROFIT ORGANIZATION WAS CREATED TO CONTINUE PROVIDING THE HOSPITAL AND HEALTH CARE SERVICES PREVIOUSLY PROVIDED UNDER THE LEGAL NAME OF THE COMPANY. ON AUGUST 20, 1992 THIS CHANGE WAS REPORTED TO THE EXEMPT ORGANIZATIONS BRANCH OF THE INTERNAL REVENUE SERVICE. THE IRS WAS INFORMED THAT THE COMPANY WOULD BECOME A CONTROLLING AFFILIATE THAT WOULD OWNED THE REAL PROPERTY AND WOULD TRANSFER ITS FUNDS (INCOME LESS EXPENSES) FOR USE IN A MANNER CONSISTENT WITH THE EXEMPTION. ON SEPTEMBER 30, 1992 THE IRS INFORMED THAT THE COMPANY IS NOT REQUIRED TO FILE A NEW APPLICATION FOR TAX EXEMPTION AS A TITLE HOLDING CORPORATION. THE COMPANY ALSO ADMINISTERS A HEALTH PLAN UNDER WHICH INDIVIDUALS IN THE COMMUNITY (WITHOUT EXCEPTIONS) MAY BECOME MEMBERS WITH THE RIGHT TO RECEIVE HOSPITAL AND HEALTH CARE SERVICES AT THE FACILITIES OF HOSPITAL E 28 28 856 0 1365361 949322 81451400 109234097 3657836 3053810 26357111 4567033 112831708 117804262 0 0 26896873 41314276 0 0 68063383 80654206 94960256 121968482 17871452 -4164220 294358007 287933303 125093754 122685822 169264253 165247481 X SOCIEDAD ESPAOLA DE AUXILIO MUTUO Y BENEFICENCIA DE PUERTO RICO (THE COMPANY) HAD BEEN PREVIOUSLY FILING AS A 501 (C) (3) ORGANIZATION. ON APRIL 29, 1992 A NEW NONPROFIT ORGANIZATION WAS CREATED TO CONTINUE PROVIDING THE HOSPITAL AND HEALTH CARE SERVICES PREVIOUSLY PROVIDED UNDER THE LEGAL NAME OF THE COMPANY. ON AUGUST 20, 1992 THIS CHANGE WAS REPORTED TO THE EXEMPT ORGANIZATIONS BRANCH OF THE INTERNAL REVENUE SERVICE. THE IRS WAS INFORMED THAT THE COMPANY WOULD BECOME A CONTROLLING AFFILIATE THAT WOULD OWNED THE REAL PROPERTY AND WOULD TRANSFER ITS FUNDS (INCOME LESS EXPENSES) FOR USE IN A MANNER CONSISTENT WITH THE EXEMPTION. ON SEPTEMBER 30, 1992 THE IRS INFORMED THAT THE COMPANY IS NOT REQUIRED TO FILE A NEW APPLICATION FOR TAX EXEMPTION AS A TITLE HOLDING CORPORATION. THE COMPANY ALSO ADMINISTERS A HEALTH PLAN UNDER WHICH INDIVIDUALS IN THE COMMUNITY (WITHOUT EXCEPTIONS) MAY BECOME MEMBERS WITH THE RIGHT TO RECEIVE HOSPITAL AND HEALTH CARE SERVICES AT THE FACILITIES OF HOSPITAL E false false 26228284 PLAN MEMBERS COVERED BY THE COMPANY'S HEALTH PLAN - 24,443 52927788 PROVIDE HOSPITAL AND HEALTH CARE SERVICES. 52927788 79156072 true false false false false false false false false false true false false true true false false true false false false false false false false false true true false false false true false false false false false false false false false false false false false false true true true true true false true 0 0 false 856 true false false false false false false false false false false false false false false X 28 28 false false false false false true false true true false true true false true true true false true false false false X MARA DE L MART 7877582000 AVE PONCE DE LEON SAN JUAN PR 00919 CARLOS RODRIGUEZ ORTIZ ADMINISTRATO 40.00 40.00 X 128487 0 0 ELBA RIVERA CONCEPCION DIRECTOR 40.00 40.00 X 90600 0 0 YAJAIRA MULERO VIRUET DIRECTOR 40.00 40.00 X 85610 0 0 LIGIA TORRES MONSEGUR DIRECTOR 40.00 40.00 X 85273 0 0 REINA MELECIO CRESPO DIRECTOR 40.00 40.00 X 73050 0 0 WANDA ALBERTO BOURDIER DIRECTOR 40.00 40.00 X 64303 0 0 LUIS E CID ABRADELO VOWELS X 0 0 0 EMILIO TORRES ANTUANO VOWELS X 0 0 0 ROBERTO SANTANA APARICIO VOWELS X 0 0 0 JESUS M LOPEZ ARGUELLO VOWELS X 0 0 0 JUAN BAUZA LPEZ DE AZA VOWELS X 0 0 0 ADOLFO TRAPOTE CARLN VICE-PRESIDE X 0 0 0 RAFAEL A VIL CARRIN VOWELS X 0 0 0 JUAN M ALVAREZ CARTAA VOWEL X 0 0 0 JESS VARGAS DOMNGUEZ VOWEL X 0 0 0 ELOY GUTIERREZ FERNNDEZ VOWELS X 0 0 0 ENRIQUE FIERRES GONZLEZ PRESIDENT X 0 0 0 ALFREDO VICENTY HERES VOWELS X 0 0 0 JOSE M GMEZ LEN VP & TREASUR X 0 0 0 FRANCISCO CARBALLO LOSADA VICE-PRESIDE X 0 0 0 JUAN LEIZN LPEZ VICE-PRESIDE X 0 0 0 MARISABEL ALCALDE MARROIG VOWELS X 0 0 0 NILSA I RODRIGUEZ MARTORELL SUB-SECRETAR X 0 0 0 TELESFORO FERNNDEZ MARTNEZ VOWELS X 0 0 0 JOSE GIL-RODRIGO MONTANER VOWELS X 0 0 0 JOAQUIN QUIOY ORTIZ VOWELS X 0 0 0 CASIMIRO DE LA TORRE PAMPLIEGA SECRETARY X 0 0 0 BERNARDO BUSTO PREZ VOWELS X 0 0 0 CESAR SANTOS RIVERA VOWELS X 0 0 0 SANDRA CABANILLAS RIVERA VOWELS X 0 0 0 JOS VARGAS RODRGUEZ VOWELS X 0 0 0 RAMON DELGADO RUIBAL VICE-PRESIDE X 0 0 0 FERNANDO DEL LLANO SOBRINO SUB-TREASURE X 0 0 0 ANGEL COCERO SNCHEZ FIRST VICE-P X 0 0 0 527323 1 false false false PHYSICIAN SERVICES GROUP LLC VILLA CAPARRA 14 PEDRO V PEDOZA GUAYNABO PR 00966 MEDICAL SERVIC 1753076 NUTRITIONAL CARE PO BOX 190131 SAN JUAN PR 00919 FOOD SERVICES 1550347 SMART FACILITIES MANAGEMENT LLC 1463 CALLE SANTIAGO CARRERAS SAN JUAN PR 00921 CONTRUCTION 1474854 AA CONSTRUCTION PO BOX 190330 SAN JUAN PR 00918 CONSTRUCTION 1283861 ANTILLES CLEANING SERVICES INC PO BOX 362617 SAN JUAN PR 00936 CLEANING SERV 1130566 44 949322 949322 NET PATIENT SERVICE REVENUE 622110 66650405 66650405 MEMBERSHIP DUES 524114 29847567 29847567 RENT 531310 12736125 12736125 109234097 3100614 3100614 3484785 3531589 -46804 -46804 -46804 MISCELLANEOUS 900099 3118670 3118670 OTHER REVENUE 622110 864697 864697 RENT 900099 583666 583666 4567033 117804262 113754326 3100614 35904267 28708278 7195989 8460 8460 5401549 3792506 1609043 5712408 4728823 983585 3277504 3277504 12343010 728863 11614147 OTHER EXPENSES 29615155 14969318 14645837 HOSPITAL SERVICE COSTS 26228284 26228284 CONTRACT SERVICES 3033967 3033967 BAD DEBT EXPENSE 443878 443878 121968482 79156072 42812410 0 14806879 13829785 17272699 14359025 710310 598365 2276763 2200099 309032106 129792999 165672842 179239107 63126001 53527863 30492513 24179059 294358007 287933303 19378730 22405800 818177 806241 98393617 97326860 6503230 2146921 125093754 122685822 X 169047783 165031769 216470 215712 169264253 165247481 294358007 287933303 -4164220 147448 X false true X true true true X 14573334 14573334 202165363 106547310 95618053 5797198 1324200 4472998 50657362 21921489 28735873 35838849 35838849 179239107 ASSETS UNDER INDENTURE AGREEMENT 19853513 OTHER ASSETS 1955973 GOODWILL 1200000 DUE FROM AFFILIATES 1057401 FINANCE LEASE ROU 112172 24179059 DUE TO RELATED PARTIES 1521295 RESERVE FOR CLAIM LOSSES 500000 CURRENT PORTION OF FINANCE LEASE LIA 83397 LT FINANCE LEASE LIABILITY 42229 2146921 117951710 147448 147448 117804262 117804262 121968482 121968482 121968482 true true false false true false false 11595833 3970317 7625516 0.06250 11595833 3970317 7625516 0.06250 11595833 3970317 7625516 0.06250 false 3378649 4236417 -857768 X false 1 1 AM ACQUISITION I LLC PO BOX 191227 SAN JUAN PR 009191227 X AM ACQUISITION I LLC 1 false true false false true X false false false true X false X true X false false FACILITY 1, AM ACQUISITION I LLC - PART V, LINE 2 DURING THE PRECEDING TAX YEAR, THE ORGANIZATION ACQUIRE A WHOLLY-OWNED DISREGARDED ENTITY THAT OPERATES A HOSPITAL FACILITY. THE HOSPITAL PROVIDES INPATIENT AND OUTPATIENT MEDICAL SERVICES TO THE COMMUNITY, CONSISTENT WITH THE ORGANIZATION'S EXEMPT PURPOSE OF PROMOTING HEALTH. THIS ACTIVITY REPRESENTS A SIGNIFICANT NEW PROGRAM SERVICE. FACILITY 1, AM ACQUISITION I LLC - PART V, LINE 13B STATE PROVERTY GUIDANCE. SCHEDULE H, PART III, LINE 4 THE HOSPITAL MAKES JUDGMENTS AS TO THE COLLECTABILITY OF ACCOUNTS RECEIVABLE BASED ON HISTORICAL TRENDS AND FUTURE EXPECTATIONS. MANAGEMENT ESTIMATES AN ALLOWANCE FOR CREDIT LOSSES, WHICH SUBSTANTIALLY REPRESENTS THE AMOUNT OF UNCOLLECTIBLE PATIENT ACCOUNTS RECEIVABLE. THIS ALLOWANCE ADJUSTS GROSS PATIENT SERVICE ACCOUNTS RECEIVABLE DOWNWARD TO THEIR ESTIMATED NET REALIZABLE VALUE AND IS BASED ON HISTORICAL COLLECTION AND WRITE-OFF EXPERIENCE, THE REVIEW OF THE CURRENT STATUS OF ACCOUNTS RECEIVABLE AND FORECASTS OF FUTURE ECONOMIC CONDITIONS, AS REQUIRED BY ASC NO. 326. SCHEDULE H, PART VI THE HOSPITAL FACILITY REPORTED IN SCHEDULE H, PART V, SECTION A IS OPERATED BY AM ACQUISITION I LLC, A SINGLE-MEMBER LIMITED LIABILITY COMPANY THAT IS A DISREGARDED ENTITY FOR FEDERAL INCOME TAX PURPOSES AND IS WHOLLY OWNED BY THE FILING ORGANIZATION. ALL FINANCIAL, OPERATIONAL, AND COMMUNITY BENEFIT INFORMATION PRESENTED IN SCHEDULE H INCLUDES THE ACTIVITIES OF AM ACQUISITION I LLC COMBINED WITH THE ACTIVITIES OF THE FILING ORGANIZATION, AS APPLICABLE, IN ACCORDANCE WITH IRS FORM 990AND SCHEDULE H INSTRUCTIONS FOR DISREGARDED ENTITIES. FOR THE YEAR ENDED ON SEPTEMBER 30, 2025, HOSPITAL INPATIENT ADMISSIONS WERE 6,620. PATIENT DAYS AMOUNTED TO 49,370. PART V LINE 1 BASED ON THE PROVISION OF NOTICE 2011-52 AND THE REGULATIONS FOR SECTION 501(R)(1) OF THE INTERNAL REVENUE CODE, THE TERM "STATE" AS INCLUDED IN THE DEFINITION FOR "HOSPITAL FACILITY" INCLUDES ONLY THE 50 STATES, THE DISTRICT OF COLUMBIA AND NOT ANY US TERRITORY OR FOREIGN COUNTRY. THEREFORE, THOSE HOSPITAL FACILITIES LOCATED OUTSIDE OF THE 50 STATES OF THE UNITED STATES AND THE DISTRICT OF COLUMBIA SHALL NOT BE REQUIRED TO COMPLY WITH THE COMMUNITY HEALTH NEED ASSESSMENT. A PR INDUSTRIAL TOURIST EDUCATIONAL 2021-11-17 70353478 CONSTRUCT HOSPITAL FACILITIES; REFUND BONDS ISSUED 7/7/20211. false false false A 1590000 81368198 459916 670806 10635192 52129167 17933033 true false false true A true true true true true true 0.02800 0.00040 0.02840 false false true A false true false false false false false false true true A true DIFFERENCES IN ISSUE PRICE EXPLANATION PR INDUSTRIAL, TOURIST, EDUCATIONAL DIFFERENCE BETWEEN ISSUE PRICE AND PROCEEDS IS DUE TO TRANSFERRED PROCEEDS OF THE REFUNDED BONDS AND INVESTMENT EARNINGS ON THE ISSUE. PURPOSE OF ISSUE DESCRIPTION PR INDUSTRIAL, TOURIST, EDUCATIONAL CONSTRUCT HOSPITAL FACILITIES; REFUND BONDS ISSUED 7/7/20211. FORM 990 - ORGANIZATION'S MISSION SOCIEDAD ESPAOLA DE AUXILIO MUTUO Y BENEFICENCIA DE PUERTO RICO (THE COMPANY) HAD BEEN PREVIOUSLY FILING AS A 501 (C) (3) ORGANIZATION. ON APRIL 29, 1992 A NEW NONPROFIT ORGANIZATION WAS CREATED TO CONTINUE PROVIDING THE HOSPITAL AND HEALTH CARE SERVICES PREVIOUSLY PROVIDED UNDER THE LEGAL NAME OF THE COMPANY. ON AUGUST 20, 1992 THIS CHANGE WAS REPORTED TO THE EXEMPT ORGANIZATIONS BRANCH OF THE INTERNAL REVENUE SERVICE. THE IRS WAS INFORMED THAT THE COMPANY WOULD BECOME A CONTROLLING AFFILIATE THAT WOULD OWNED THE REAL PROPERTY AND WOULD TRANSFER ITS FUNDS (INCOME LESS EXPENSES) FOR USE IN A MANNER CONSISTENT WITH THE EXEMPTION. ON SEPTEMBER 30, 1992 THE IRS INFORMED THAT THE COMPANY IS NOT REQUIRED TO FILE A NEW APPLICATION FOR TAX EXEMPTION AS A TITLE HOLDING CORPORATION. THE COMPANY ALSO ADMINISTERS A HEALTH PLAN UNDER WHICH INDIVIDUALS IN THE COMMUNITY (WITHOUT EXCEPTIONS) MAY BECOME MEMBERS WITH THE RIGHT TO RECEIVE HOSPITAL AND HEALTH CARE SERVICES AT THE FACILITIES OF HOSPITAL ESPAOL AUXILIO MUTUO DE PUERTO RICO, INC. (THE NEW NON-PROFIT HOSPITAL THAT PROVIDES THE SERVICES THAT WERE PREVIOUSLY PROVIDED UNDER THE LEGAL NAME OF THE COMPANY). AM ACQUISITION I LLC WILL OPERATE HOSPITAL FACILITIES IN ORDER TO PROVIDE MEDICAL SERVICES FOR THE DIAGNOSIS AND TREATMENT OF DISEASES, AS WELL AS HEALTH SERVICES TO PATIENTS IN PUERTO RICO. THE ORGANIZATION SEEKS TO PROMOTE HEALTH BENEFITS FOR THE COMMUNITY. FORM 990, PAGE 2, PART III, LINE 4D PROVIDE HOSPITAL AND HEALTH CARE SERVICES. FORM 990, PAGE 6, PART VI, LINE 7A THE MEMBERS OF THE BOARD OF TRUSTEES ARE SUBJECT TO THE FOLLOWING REQUISITES AT THE DATE OF THEIR ELECTION: -SHOULD HAVE BEEN MEMBERS OF THE ORGANIZATION'S HEALTH PLAN FOR AT LEAST TWO CONSECUTIVE YEARS PRIOR TO THEIR NOMINATION. -SHOULD HAVE SERVED AS CONSULTANT OR COUNSELOR OF ANY OF THE ORGANIZATION'S BOARD COMMISSIONS OR HAVE BEEN DIRECTOR OF ANY OF THE DEPARTMENTS OR AFFILIATES OF THE ORGANIZATION FOR AT LEAST TWO CONSECUTIVE YEARS PRIOR TO THEIR NOMINATION. -THE PRESIDENT, VICE-PRESIDENT, TREASURER, SUB-TREASURER, SECRETARY AND SUB-SECRETARY SHOULD HAVE BEEN FOUNDATION MEMBERS AND BE AT LEAST 33 YEARS OLD. -THE EIGHTEEN VOWELS SHOULD BE AT LEAST 25 YEARS OLD. EVERY THREE YEARS A PRESIDENT SHOULD BE SELECTED FOR A THREE YEAR TERM. EACH YEAR 1/3 OF THE VOWELS IS SELECTED FOR A TERM OF THREE YEARS. THE PRESIDENT SELECTS AND NOMINATES ANNUALLY FROM THE VOWELS, A FIRST VICE-PRESIDENT, AND FIVE VICE-PRESIDENTS WHICH SHOULD BE RATIFIED BY THE BOARD. THE PRESIDENT UPON TAKING POSSESSION OF HIS POSITION, SHOULD DESIGNATE FROM THE VOWELS, ONE TREASURER, ONE SECRETARY AND THEIR REPLACEMENTS. THE ELECTION FOR THE MEMBERS NOMINATED TO THE BOARD SHOULD BE MADE AT THE ANNUAL ASSEMBLY. THE MEMBERS AT THE ASSEMBLY WILL PROVIDE SECRET VOTE WHICH WILL BE DEPOSITED AT A DESIGNATED BOX. THE PRESIDENT WILL NOMINATE A COMMITTEE WHICH EVENTUALLY REPORT THE RESULTS TO THE ASSEMBLY. FOR FURTHER INFORMATION AS TO THE BOARD MEMBER RIGHTS, INCLUDING THEIR AUTHORITY, OBLIGATIONS AND RESPONSIBILITY, THE BYLAWS OF THE ORGANIZATION ARE AVAILABLE UPON REQUEST. FORM 990, PAGE 6, PART VI, LINE 11B THE REVIEW PROCESS OF THE FORM 990 IS UNDER THE RESPONSIBILITY OF THE BOARD OF DIRECTORS FINANCE COMMITTEE. SUCH COMMITTEE AT THE TIME, DELEGATES THIS TASK TO THE FINANCE DIRECTOR, WHO PERFORMS THE REVIEW OF THE FORM 990 AND IS AUTHORIZED TO PROVIDE THE RELEASE FOR THE FINAL ISSUANCE OF THE FORM. FORM 990, PAGE 6, PART VI, LINE 12C THE MEMBERS OF THE BOARD OF TRUSTEES ARE SUBJECT TO THE FOLLOWING THE FOLLOWING POLICY OF DUALITY AND CONFLICT OF INTEREST IS HEREBY ADOPTED: 1) ANY BOARD MEMBER OR BOARD OF THE "TRUSTEE" THAT COULD HAVE A DUALITY OR POSSIBLE CONFLICT OF INTEREST ON ANY MATTER SHOULD NOT VOTE OR USE HIS PERSONAL INFLUENCE ON THE MATTER, AND HE OR SHE SHOULD NOT BE COUNTED IN DETERMINING THE QUORUM FOR THE MEETING, EVEN WHERE PERMITTED BY LAW. ALSO, THIS WILL BE APPLICABLE TO ADMINISTRATIVE EMPLOYEES. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENT OR BYLAWS AVAILABLE TO THE MEMBERS OF THE BOARD OF DIRECTORS AND TOP MANAGEMENT. THE POLICY OF CONFLICTS OF INTEREST IS AVAILABLE TO THE ORGANIZATION'S BOARD OF DIRECTORS, TOP MANAGEMENT AND EMPLOYEES IN ORDER THAT ALL ARE AWARE OF SUCH IN THE PERFORMANCE OF THEIR FUNCTIONS. IN CASE OF THE FINANCIAL STATEMENT, THESE ARE MADE AVAILABLE TO CERTAIN PARTIES IN ADDITION TO THE ORGANIZATION'S MANAGEMENT, SUCH AS BONDHOLDERS, CREDITORS AND THE FEDERAL GOVERNMENT. AM ACQUISITION I LLC URB SANTA CRUZ 70 CALLE SANTA CRUZ BAYAMON PR 00919 661053680 HOSPITAL PR 70782383 78298780 N/A HOSPITAL ESPAOL AUXILIO MUTUO DE PUERTO RICO PO BOX 191227 SAN JUAN PR 009191227 660486907 HOSPITAL PR 501C3 N/A false CENTRO DE RADIOTERAPIA AUXILIO MUTU PO BOX 191227 SAN JUAN PR 00919 660612302 MEDICAL PR N/A false CORP ESPAOLA DE SERVICIOS CLINICOS PO BOX 191227 SAN JUAN PR 00919 660689155 MEDICAL PR N/A false AUXILIO SALUD PLUS INC PO BOX 191227 SAN JUAN PR 00919 660647362 HEALTH PLN PR HOSP AUX M C CORP 7135905 5808508 1.00000 false false false false true false false false false false true false true true false true true false false false HOSPITAL AUXILIO MUTUO DE PR J 12034256 CONTRACT BASED ON SQ FT AUXILIO SALUD PLUS J 80125 CONTRACT BASED ON SQ FT HOSPITAL AUXILIO MUTUO DE PR P 360000 REIMBURSEMENT HOSPITAL AUXILIO MUTUO DE PR M 11827502 CONTRACT CENTRO DE RADIOTERAPIA M 292320 CONTRACT CORP ESPAOLA DE SERVICIOS CLNICOS M 5596270 CONTRACT AUXILIO SALUD PLUS M 1563228 CONTRACT CORP ESPAOLA DE SERVICIOS CLNICOS J 171744 CONTRACT BASED ON SQ FT CENTRO DE RADIOTERAPIA J 450000 CONTRACT BASED ON SQ FT AUXILIO SALUD PLUS L 448881 CONTRACT HOSPITAL AUXILIO MUTUO DE PR D 405698 CONTRACT HOSPITAL AUXILIO MUTUO DE PR O 59989 TIME INCURRED HOSPITAL AUXILIO MUTUO DE PR P 2273987 REIMBURSEMENT SCHEDULE R TRANSACTIONS REPORTED ON SCHEDULE R BETWEEN THE TAXPAYER AND AM ACQUISITION I LLC (DER) WERE ELIMINATED TO INFORM CONSOLIDATED FIGURES.