2026-02-18T11:07:24-05:00 2025-06-30 660567451 Jose L Cardona & Co P S C PO Box 194806 San Juan PR 009194806 990 2024-07-01 660575476 Puerto Rico Baseball Academy and High School Corp PUER 7877120700 PO BOX 8399 CAGUAS PR 00726 PR Baseball Academy and High School Executive Director 7877120700 2026-02-19 true Jose Cardona P01482904 7877935353 2026-02-19 X 2024 2025-03-06 01:10:19Z JESUS I FELICIANO VAZQUEZ CARR 189 KM 6 2 BO RINCON GURABO PR RQ 00778 2861512 false X X 1999 PR THE ORGANIZATION SERVES THE COMMUNITY IN THE PROMOTION AND DEVELOPMENT OF AN ACADEMIC CURRICULUM FROM SEVENTH TO TWELFTH GRADE AND A SPORT SPECIALIZING IN PROFESSIONAL BASEBALL. 11 0 40 0 0 0 604840 937985 1691081 1895673 22860 9770 11658 18084 2330439 2861512 227025 267987 0 0 992903 995101 0 0 0 1067158 1101529 2287086 2364617 43353 496895 2635678 2687064 1007851 562342 1627827 2124722 THE ORGANIZATION SERVES THE COMMUNITY IN THE PROMOTION AND DEVELOPMENT OF AN ACADEMIC CURRICULUM FROM SEVENTH TO TWELFTH GRADE AND A SPORT SPECIALIZING IN PROFESSIONAL BASEBALL. false false 1627477 0 0 THE ORGANIZATION SERVES THE COMMUNITY IN THE PROMOTION AND DEVELOPMENT OF AN ACADEMIC CURRICULUM FROM SEVENTH TO TWELFTH GRADE AND A SPORT SPECIALIZING IN PROFESSIONAL BASEBALL. 0 0 0 0 0 0 0 0 0 1627477 true true false false false false false false false false true false false true true false true false true false false false false false true false false false true false false false false false false false false false true false false false false false false false false true 0 0 true 40 false false false false false false false false 0 false false false false false false false false false false 11 0 false false false false false false false true true false false false true true true true false true true false X PUERTO RICO BASEBALL ACADEMY 7877120700 PO BOX 8399 CAGUAS PR RQ 00726 JORGE INCLAN PRESIDENT BOARD OF DIRECTORS 0.00 0 X 0 0 0 CARLOS RODRIGUEZ VICE-PRESIDENT BOARD OF DIRECTORS 0.00 0 X 0 0 0 ARTURO ONDINA TREASURER 0.00 0 X 0 0 0 JUAN PARRA SECRETARY 0.00 0 X 0 0 0 LOU MELENDEZ DIRECTOR BOARD OF DIRECTORS 0.00 0 X 0 0 0 CARLOS BAERGA DIRECTOR BOARD OF DIRECTORS 0.00 0 X 0 0 0 RAFAEL RAMIREZ DIRECTOR BOARD OF DIRECTORS 0.00 0 X 0 0 0 BILL BAVASI DIRECTOR BOARD OF DIRECTORS 0.00 0 X 0 0 0 RAUL RODRIGUEZ DIRECTOR BOARD OF DIRECTORS 0.00 0 X 0 0 0 CESAR RIVERA DIRECTOR BOARD OF DIRECTORS 0.00 0 X 0 0 0 CHRIS HAYDOCK DIRECTOR BOARD OF DIRECTORS 0.00 0 X 0 0 0 JESUS I FELICIANO EXECUTIVE DIRECTOR 40.00 0 X 92600 0 0 92600 0 0 0 false false false Best Health Management LLC PO Box 70250 SUITE 144 SAN JUAN PR 00936 RENT 130000 DUO Construction LLC PO BOX 8429 TRUJILLO ALTO PR 00960 CONSTRUCTION 188747 FAO GROUP CONTRACTOR HC 1 Box 3959 ARROYO PR 00714 CONSTRUCTION 239822 Garcia Electrical Contractor Carr 189 Urb Delgado O 6 CAGUAS PR 00725 ELECTRICAL AND RELATED SERVICES 201620 Sanjurjos Maintenance PO Box 6865 CAGUAS PR 00726 MAINTENANCE SERVICES 170137 0 0 0 0 104000 833985 101610 937985 STUDENT TUITION AND ADMISSION FEES 1255704 0 0 0 BOOKS FEES 78840 0 0 0 OTHER SUPPORT 561129 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1895673 9770 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 18084 0 0 18084 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 2861512 0 0 0 0 0 267987 267987 0 0 0 0 141139 0 141139 0 0 0 0 0 710876 602817 108059 0 0 0 0 0 61060 61060 0 0 82026 55806 26220 0 0 0 0 0 0 0 0 0 22116 0 22116 0 0 0 0 0 0 0 0 0 0 0 128311 0 128311 0 10931 0 10931 0 78416 0 78416 0 38056 0 38056 0 0 0 0 0 192000 192000 0 0 1883 0 1883 0 0 0 0 0 0 0 0 0 651 0 651 0 0 0 0 0 71189 0 71189 0 53751 0 53751 0 MAINTENANCE 160563 160563 0 0 STUDENT ACTIVITIES & PERFECT GAMES 159027 159027 0 0 SUPPLIES 66055 66055 0 0 UTILITIES 62162 62162 0 0 56418 0 56418 0 2364617 1627477 737140 0 0 0 0 0 1400513 603755 0 0 0 0 35434 52985 0 0 0 0 0 0 0 0 16050 16050 3263551 1417820 897808 1845731 0 0 0 0 0 0 0 0 285873 168543 2635678 2687064 432504 127208 0 0 278951 260350 0 0 0 0 0 0 0 0 0 0 296396 174784 1007851 562342 X 1627827 2124722 0 0 1627827 2124722 2635678 2687064 496895 0 0 0 0 0 X false true X true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1601508 22243 1579265 467837 442859 24978 1069767 839486 230281 124439 113232 11207 1845731 RIGHT-OF-USE OF ASSET 168543 168543 0 FINANCE AND OPERATING LEASE LIABILITIES 174784 174784 2593525 0 2593525 267987 267987 2861512 2096630 0 2096630 267987 267987 2364617 Part XI, line 4b Scholarships are reported as an expense on Form 990; however in the audited financial statements they are presented as a reduction of student tuition and admissions fees net presentation. Part XII, line 4b Scholarships are reported as an expense on Form 990; however in the audited financial statements they are presented as a reduction of student tuition and admissions fees net presentation. true true true true true true true false false false false false false false false true false true Part I | PartandLinenumber:,Explanation:| Part1Line3,THE POLICY IS PUBLISHED IN THE ADMISSION DOCUMENTS STUDENT HANDBOOKS EMPLOYEES HANDBOOKS AND THROUGH PRESS ANNOUNCEMENTS.| Part1Line6,The Organization receives grants from agencies of the Government of Puerto Rico to cover payroll expenses and to fund scholarships.| Raffle 17489 0 17489 0 0 0 0 0 0 Casual Day 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 17489 0 17489 0 0 0 0 0 0 0 17489 true SCHOLARSHIPS 168 267987 0 0 0 Part I Line 2 The Grants Allocation account reflects the allocation of restricted funds received from Major League Baseball MLB and from individuals private corporations and governmental entities for scholarship purposes detailed on a per-student basis. These funds are contractually restricted and are used exclusively to provide financial assistance for tuition and other qualified educational expenses for students who meet established financial need criteria. The Academy has implemented formal internal control policies and established procedures to 1 determine and document student eligibility for scholarships 2 authorize and approve awards in accordance with donor restrictions and 3 ensure accurate recording tracking and reporting of scholarship disbursements. These controls are designed to promote proper stewardship of restricted funds ensure compliance with applicable regulations and donor requirements and maintain adequate supporting documentation for audit purposes. X RENT & SERVICES 101610 FMV 0 Part VI, Line 11b Form 480.7OE is prepared by the Academys CPA and External Accountant. It is submitted to and discussed with the Executive Director and the Chairman of the Board of Directors for review and approval. Once approved it is filed or electronically submitted. The Board of Directors delegates these procedures to the aforementioned officers. The financial statements are audited annually by independent CPAs and the audited financial statements are discussed with management and the Board of Directors. Form 990 is prepared by reconciling and taking into consideration the audited financial statements. The Chairman of the Board of Directors and the Executive Director report these determinations and the Form to the Board of Directors. Part VI, Line 12c No member of the Board of Directors may take action or in any way attempt to influence the Academys activities or decision-making by prepending its financial benefits for him his family his business or organization in which he or she or his or her close family is involved. The volunteer shall bring to the attention of the Board any particular situation involved or may entail a conflict of interest. It shall immediately disclose the existence and nature of the conflict. This situation should be documented in the minutes of the relevant Board meeting. Close relatives of board members are prohibited from being employed by the Academy. Any exception must be fully justified formally documented and supported by robust safeguards designed to prevent mitigate and eliminate any actual or perceived conflicts of interest. No member of the Board of Directors may disclose or share information discussed at Board meetings or conversations between members relating to matters discussed at such meetings unless expressly authorized to do so by the Board. Part VI, Line 15 The Executive director and Key Employees - The Board of Directors are the body that evaluate the Executive director and key employees for compensation purposes. Based on performance goal achievements and availability of funds principally unrestricted. The Board of Directors are the body that evaluate the Executive director and key employees for compensation purposes. Based on performance goal achievements and availability of funds principally unrestricted. Part VI, Line 19 The Organization makes its governing documents conflict-of-interest policy and financial statements available to the public upon request in accordance with IRS public disclosure requirements.