Nonprofit · EIN 66-0214491
COOPERATIVA DE AHORRO Y CREDITO DE ISABELA
Tax-exempt · ISABELA, PR 00662
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $21,670,005 | $18,484,553 | $3,185,452 | $380,596,773 | $261,805,822 | $118,790,951 |
| December 31, 2024 | 990 | $23,421,751 | $17,483,218 | $5,938,533 | $368,039,174 | $249,058,777 | $118,980,397 |
| December 31, 2023 | 990 | $21,144,677 | $15,831,412 | $5,313,265 | $356,161,803 | $236,910,311 | $119,251,492 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $21,670,005
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $274,951
- Other salaries and wages
- $3,003,981
- Salaries, compensation and benefits (total)
- $3,727,927
- Professional fundraising fees
- $0
- Legal fees
- $353,847
- Depreciation
- $413,111
Balance sheet and other
- Total assets, start of year
- $368,039,174
- Total assets, end of year
- $380,596,773
- Total liabilities, end of year
- $261,805,822
- Net assets, end of year
- $118,790,951
- Land, buildings and equipment
- $2,545,061
- Publicly traded securities
- $62,741,145
- Net assets without donor restrictions
- $118,790,951
- Gross receipts
- $21,670,005
- Employees
- 70
- Volunteers
- 13
- Year formed
- 1954
- State of legal domicile
- PR
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Luis A Perez Hernandez | CEO Key employee, Highest-paid employee | 40 | $274,951 |
990 for the year ended December 31, 2024: 1 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Luis A Perez Hernandez | CEO Key employee | 40 | $256,408 | $66,271 |
990 for the year ended December 31, 2023: 1 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LUIS A PEREZ HERNANDEZ | CEO Key employee, Highest-paid employee | 40 | $252,684 |
Address and contacts
- Address (IRS master file)
- PO BOX 552, ISABELA, PR 00662-0552
- In care of
- % PLAZA COOPERATIVA BUILDING
- Principal officer (990 for 2025)
- Luis A Perez Hernandez CPA, PO Box 552, Isabela, PR 00662
- Signed the 990
- Luis A Perez Hernandez CPA, CEO
- Phone
- (787) 872-2265
- Website
- WWW.ISABELACOOP.COM
- Return prepared by
- TORRES ACEVEDO CO CPA CSP
Mission
OFFER SAVINGS ACCOUNTS AND LOANS TO CREDIT UNION MEMBERS
Program accomplishments
- TO OFFER SAVINGS AND CREDIT PRODUCTS FOR THE CREDIT UNION MEMBERSExpenses $18,484,553 · revenue $21,670,005
- OFFER SAVINGS ACCOUNTS AND LOANS TO CREDIT UNION MEMBERS
- OFFER SAVINGS ACCOUNTS AND LOANS TO CREDIT UNION MEMBERS
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 66-0214491
- Tax-exempt status
- 501(c)(14): State-chartered credit union
- Donations deductible
- No
- Exempt since
- 1986
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $380,596,773
- Income (IRS master file)
- $21,670,005
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $21,670,005 | $18,484,553 | $380,596,773 | IRS |
| 990 | December 2024 | $23,421,751 | $17,483,218 | $368,039,174 | IRS |
| 990 | December 2023 | $21,144,677 | $15,831,412 | $356,161,803 | XML |
| 990 | December 2022 | $14,103,746 | $12,205,860 | $359,459,273 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 66-0214491).
Questions about COOPERATIVA DE AHORRO Y CREDITO DE ISABELA
- What is the EIN of COOPERATIVA DE AHORRO Y CREDITO DE ISABELA?
- The employer identification number (EIN) of COOPERATIVA DE AHORRO Y CREDITO DE ISABELA is 66-0214491.
- Is COOPERATIVA DE AHORRO Y CREDITO DE ISABELA tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(14) since 1986.
- Are donations to COOPERATIVA DE AHORRO Y CREDITO DE ISABELA tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does COOPERATIVA DE AHORRO Y CREDITO DE ISABELA file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of COOPERATIVA DE AHORRO Y CREDITO DE ISABELA due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did COOPERATIVA DE AHORRO Y CREDITO DE ISABELA last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of COOPERATIVA DE AHORRO Y CREDITO DE ISABELA?
- The 990 for the year ended December 31, 2025 names Luis A Perez Hernandez CPA.
- Who are the officers and directors of COOPERATIVA DE AHORRO Y CREDITO DE ISABELA?
- The 990 for the year ended December 31, 2025 lists 1 person; 1 received compensation from the organization, the highest $274,951 (Luis A Perez Hernandez, CEO).
- How much revenue does COOPERATIVA DE AHORRO Y CREDITO DE ISABELA have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $21,670,005, expenses of $18,484,553 and total assets of $380,596,773 at year end.
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