2026-05-14T10:05:42-04:00 2025-06-30 660388756 RSM PUERTO RICO PO BOX 10528 SAN JUAN PR 009220528 990 2024-07-01 660258767 CARIBBEAN CONSOLIDATED SCHOOLSINC CARI 7877654411 PO BOX 70177 SAN JUAN PR 009368177 MARILOLA MARTINEZ DIRECTOR OF FINANCE 7877654411 2026-05-15 true false RAFAEL DE ROJAS SANCHEZ P01034935 7877516164 2026-05-13 2024 2025-03-06 01:10:19Z MARILOLA MARTINEZ URB ROOSEVELT SAN JUAN PR 00918 11192660 false X HTTP://WWW.CPSPR.ORG X 1964 PR COMMONWEALTH- PARKVILLE SCHOOL IS AN ENGLISH-SPEAKING COLLEGE PREPARATORY PPK-12 SCHOOL COMMITTED TO PROVIDE FOR THE CHANGING EDUCATIONAL NEEDS OF 21ST CENTURY STUDENTS BY PROMOTING CREATIVITY, VALUES, LEADERSHIP, SPORTSMANSHIP, AND LIFE SKILLS WITHIN AN ENGAGING AND CHALLENGING ACADEMIC, YET CARING ENVIRONMENT. 12 12 152 25 0 358143 239638 10013614 10577307 154106 234080 11759 72716 10537622 11123741 20000 20000 0 7238619 7905991 0 0 3144962 3231208 10403581 11157199 134041 -33458 14373953 14084352 3542307 3286164 10831646 10798188 X COMMONWEALTH- PARKVILLE SCHOOL IS AN ENGLISH-SPEAKING COLLEGE PREPARATORY PPK-12 SCHOOL COMMITTED TO PROVIDE FOR THE CHANGING EDUCATIONAL NEEDS OF 21ST CENTURY STUDENTS BY PROMOTING CREATIVITY, VALUES, LEADERSHIP, SPORTSMANSHIP, AND LIFE SKILLS WITHIN AN ENGAGING AND CHALLENGING ACADEMIC, YET CARING ENVIRONMENT. false false 7078923 1057737 REINFORCE THE BASIS OF A PRODUCTIVE, MORAL, ETHICAL AND SOCIALLY RESPONSIBLE STUDENT TO DEVELOP A BELIEF AND PRIDE IN DEMOCRATIC IDEALS AND RESPECT FOR DIGNITY OF ALL INDIVIDUALS. EQUIP STUDENTS TO PURSUE HIGHER EDUCATION AND STIMULATE THEIR CRITICAL THINKING AND REASONING ACROSS THE CURRICULUM BY PROVIDING CHALLENGING EXPERIENCES AND ACTIVITIES. ENGAGE THE WHOLE SCHOOL COMMUNITY IN THE CHALLENGE AND EXCITEMENT OF STRIVING FOR EXCELLENCE AND DEVELOPING THE JOY OF LEARNING. 20000 20000 REINFORCE THE BASIS OF A PRODUCTIVE, MORAL, ETHICAL AND SOCIALLY RESPONSIBLE STUDENT TO DEVELOP A BELIEF AND PRIDE IN DEMOCRATIC IDEALS AND RESPECT FOR DIGNITY OF ALL INDIVIDUALS. EQUIP STUDENTS TO PURSUE HIGHER EDUCATION AND STIMULATE THEIR CRITICAL THINKING AND REASONING ACROSS THE CURRICULUM BY PROVIDING CHALLENGING EXPERIENCES AND ACTIVITIES. ENGAGE THE WHOLE SCHOOL COMMUNITY IN THE CHALLENGE AND EXCITEMENT OF STRIVING FOR EXCELLENCE AND DEVELOPING THE JOY OF LEARNING. 20000 20000 7098923 true true false false false false false false true true true false false true true true true false true false false false false false true false false true false true false false false false false false false false false true false false false true false false false true 0 0 false 152 true false false false false false false false false false false false false false false X 12 12 false false false false false true false true true false false false true true true false true false false false X CARIBBEAN CONSOLIDATED SCHOOLS INC 7877654411 CALLE CASTILLO 100 URB ROOSEVELT SAN JUAN PR 009182858 BRIAN DOLINGER EX OFFICIO M 50.00 X 209300 0 0 FERNANDO DEL LLANO VICE CHAIR 6.00 X 0 0 0 SAMUEL BORLIA CHAIR PERSON 6.00 X 0 0 0 MIGUEL PAEZ TREASURER 6.00 X 0 0 0 DARYCEL COLLAZO SECRETARY 6.00 X 0 0 0 NELSON CAPOTE MEMBER 4.00 X 0 0 0 ILEANA CANELLAS MEMBER 2.00 X 0 0 0 KARINA FERNANDEZ MEMBER 2.00 X 0 0 0 MARISTELLA COLLAZO MEMBER 2.00 X 0 0 0 KAREN MARTINEZ MEMBER 2.00 X 0 0 0 MARIO POLO MEMBER 2.00 X 0 0 0 JAVIER ALEMAN MEMBER 2.00 X 0 0 0 OLGA RAMOS MEMBER 2.00 X 0 0 0 MARILOLA MARTINEZ DIRECTOR OF X 0 0 0 209300 1 false true false EMCG CONSTRUCTION CORP 130 WISTON CHURCHILL AVE STE 1 SAN JUAN PR 00926 CONTRACTOR 635480 1 239638 239638 STUDENT TUITION 9158287 9158287 RE-ENROLLMENT & OTHER FEES 873995 873995 ENHANCEMENT FEES 545025 545025 10577307 234080 234080 239638 68919 -68919 OTHER INCOME 141635 141635 141635 11123741 10953022 20000 20000 7905991 4743510 3162481 35034 35034 42622 42622 97202 41331 55871 68469 68469 672536 648781 23755 4308 4308 596789 596789 124842 124842 ACTIVITITES 534615 534615 MAINTENANCE AND REPAIRS 401955 401955 UTILITIES 261600 261600 OTHER EXPENSES 223299 207340 15959 167937 110641 57296 11157199 7098923 4058276 0 5960104 5245273 8330 9979 34558 17032699 11473331 5330771 5559368 2106675 2414532 933515 855200 14373953 14084352 679681 623566 361264 373849 2501362 2288749 3542307 3286164 X 10831646 10798188 10831646 10798188 14373953 14084352 -33458 X false true X true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false true X 1014846 11191 14882 39179 1001200 1027418 14437 5109 32118 1014846 890275 160386 5404 28647 1027418 false false 31875 31875 12399532 7372275 5027257 4521421 4021185 500236 79871 79871 5559368 GUARANTEED INVESTMENT (ANNUITY) 626320 PREPAID EXPENSES 181338 FINANCE LEASE RIGHT OUF USE ASSTES 46412 DEPOSITS 1130 855200 ADVANCE TUITION PAYMENTS 2237500 CAPITAL LEASE OBLIGATIONS 51249 2288749 X 11123741 11123741 11123741 11157199 11157199 11157199 SCHEDULE D, PAGE 2, PART IV, LINE 2B STUDENTS PAY A CLASS FEE DURING THE ELEMENTARY SCHOOL YEARS FOR ACTIVITIES AND 5 ARE DEPOSITED IN THE SCHOOL BANK ACCOUNT AND ACCOUNTED FOR IN A GENERAL LEDGER ACCOUNT FOR EACH GRADUATING CLASS. FROM 7TH TO 12TH GRADE THEY DEPOSIT THE COMPLETE AMOUNT OF THE CLASS FEE PLUS ANY FUNDRAISING DONE TO ACCUMULATE MONEY FOR THEIR SENIOR PROM DANCE. ALL ACTIVITY IN THESE ACCOUNTS (DEPOSITS OR WITHDRAWALS) ARE GENERATED BY THE STUDENTS AND THEIR CLASS ADVISOR AND EVIDENCED BY A CPS DEPOSIT SLIP OR CHECK REQUEST. REPORTING ON THE BALANCES OF THE FUNDS IS PROVIDED TO THE CLASS ADVISORS AND OFFICERS DURING THE YEAR, UPON REQUEST. SCHEDULE D, PAGE 3, PART X ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE THE SCHOOLS MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE SCHOOL AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE SCHOOL HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION OF TAXING AUTHORITIES. MANAGEMENT HAS EVALUATED THE SCHOOLS TAX POSITIONS AND CONCLUDED THAT IT HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO OR DISCLOSURE IN THE FINANCIAL STATEMENTS. true true true true true true true false false false false false false false false false false true SCHEDULE E, LINE 3 THE ORGANIZATION PUBLICIZED ITS RACIALLY NONDISCRIMINATORY POLICY THROUGH NEWSPAPER DURING THE PERIOD OF SOLICITATION OF STUDENTS AND ALSO IN ITS ADMISSION PACKETS. THE NONDISCRIMINATORY STATEMENTS IS AS FOLLOWS: (REF. TO PART II) "COMMONWEALTH-PARKVILLE SCHOOL IS AN EQUAL OPPORTUNITY EMPLOYER. IT ADMITS STUDENTS OF ANY RACE, COLOR, NATIONAL AND ETHNIC ORIGIN TO ALL THE RIGHTS, PRIVILEGES, PROGRAMS, AND ACTIVITIES GENERALLY ACCORDED OR MADE AVAILABLE TO STUDENTS AT THE SCHOOL. IT DOES NOT DISCRIMINATE ON THE BASIS OF RACE, COLOR, NATIONAL AND ETHNIC ORIGIN IN ADMINISTRATION OF ITS EDUCATIONAL POLICIES, ADMISSIONS POLICIES, SCHOLARSHIPS, AND ATHLETIC AND OTHERADMINISTERED PROGRAMS." SCHEDULE E, LINE 6 "TEACHER AND PRINCIPAL TRAINING AND RECRUITING FUND" TO PERFORM PROFESSIONAL DEVELOPMENT ACTIVITIES AND PAYMENT OF TUITION FOR PRINCIPALS, TEACHERS, AND TEACHERS ASSISTANTS OF BASIC COURSES TO CONTRIBUTE TO THE ACADEMIC IMPROVEMENT OF THE STUDENTS IN PRIVATE SCHOOLS. GOLF TOURNAMENT 159864 159864 42765 5K 79774 79774 26154 1 239638 239638 68919 68919 -68919 true CARIBBEAN CONSOLIDATED SCHOOLS TRUS PO BOX 70177 SAN JUAN PR 009368177 666034235 501C3 20000 STUDENTS SCHOLARSHIP SCHEDULE I, PAGE 1, PART I, LINE 2 PROCEDURES FOR MONITORING THE USE OF GRANT FUNDS THE FINANCIAL AID HAS A BUDGET ASSIGNED BY THE SCHOOL. SOLICITANTS NEED TO SUBMIT THE SSS FORM ONLINE AND THEIR INCOME TAX RETURN TO THE FINANCIAL AID OFFICE TO ESTABLISH ELIGIBILITY. ONCE THE SSS FORMS HAVE BEEN RECEIVED BY THE SCHOOL WITH THE ESTIMATED AMOUNT OF MONEY THAT THE FAMILY CAN PAY FOR TUITION AND FEES, THE FINANCIAL AID COMMITTEE WILL REVIEW EACH CASE AND DISTRIBUTE THE BUDGETED FINANCIAL AID SUM AMONG THE SOLICITANTS BASED ON THE NEED. THE SCHOLARSHIPS ARE GRANTED TO ONE 7TH GRADE NEW STUDENT PER YEAR AND ARE GUARANTEED FOR THE REST OF HIS/HER SCHOOL YEARS UNTIL GRADUATION IF THEY MEET THE ESTABLISHED CRITERIA AND MAINTAIN THE ACADEMIC AND SOCIAL STANDARDS ORIGINALLY REQUIRED. THE SCHOLARSHIP COVERS 50% OF TUITION AND FEES. THE FINANCIAL AID COMMITTEE IS ALSO IN CHARGE OF THE EVALUATION AND SELECTION OF STUDENT WHO WILL BE AWARDED THE ANNUAL SCHOLARSHIP. THERE IS A PRIVATE CORPORATION WHO IS GIVING THREE SCHOLARSHIPS WITH THE PROVISION THAT THE SCHOOL COVERS THE DIFFERENCE IF ANY IN THE TUITION AND FEES OF A SELECTED STUDENT SO IT BECOMES A 100% SCHOLARSHIP. THE DIFFERENCE BETWEEN WHAT THE CORPORATION GRANTS AND THE TOTAL AMOUNT OF TUITION AND FEES, UNIFORMS AND SUPPLIES, THE SCHOOL AWARDS IT AS A SCHOLARSHIP FOR THE STUDENT. ALL AWARDED FINANCIAL AID AND SCHOLARSHIPS INFORMATION IS PROVIDED AT THE BEGINNING OF THE YEAR TO THE STUDENT BILLING DEPARTMENT WHO ENTERS IT IN THE STUDENT ACCOUNT TO SHOW THE CORRECT BALANCE OF TUITION AND FEES DUE OF THE STUDENTS. false false false false false false false false false BRIAN DOLINGER EX OFFICIO MEMBER 209300 209300 false false false FORM 990 - ORGANIZATION'S MISSION COMMONWEALTH- PARKVILLE SCHOOL IS AN ENGLISH-SPEAKING COLLEGE PREPARATORY PPK-12 SCHOOL COMMITTED TO PROVIDE FOR THE CHANGING EDUCATIONAL NEEDS OF 21ST CENTURY STUDENTS BY PROMOTING CREATIVITY, VALUES, LEADERSHIP, SPORTSMANSHIP, AND LIFE SKILLS WITHIN AN ENGAGING AND CHALLENGING ACADEMIC, YET CARING ENVIRONMENT. FORM 990, PAGE 2, PART III, LINE 4D REINFORCE THE BASIS OF A PRODUCTIVE, MORAL, ETHICAL AND SOCIALLY RESPONSIBLE STUDENT TO DEVELOP A BELIEF AND PRIDE IN DEMOCRATIC IDEALS AND RESPECT FOR DIGNITY OF ALL INDIVIDUALS. EQUIP STUDENTS TO PURSUE HIGHER EDUCATION AND STIMULATE THEIR CRITICAL THINKING AND REASONING ACROSS THE CURRICULUM BY PROVIDING CHALLENGING EXPERIENCES AND ACTIVITIES. ENGAGE THE WHOLE SCHOOL COMMUNITY IN THE CHALLENGE AND EXCITEMENT OF STRIVING FOR EXCELLENCE AND DEVELOPING THE JOY OF LEARNING. FORM 990, PAGE 6, PART VI, LINE 7A ELECTION OF MEMBERS AND THEIR RIGHTS THE PARENT SHALL EXERCISE THE RIGHT TO VOTE IN ANNUAL AND SPECIAL MEETINGS OF THE CORPORATION AND SHALL BE ENTITLED TO ONE VOTE FOR EACH CHILD REGISTERED AT THE SCHOOL. FORM 990, PAGE 6, PART VI, LINE 11B ORGANIZATION'S PROCESS TO REVIEW FORM 990 THE TREASURER OR MEMBER OF FINANCE COMMITTEE OF THE BOARD OF DIRECTORS WILL REVIEW THE REPORT ALONG WITH THE FINANCE DIRECTOR FORM 990, PAGE 6, PART VI, LINE 12C ENFORCEMENT OF CONFLICTS POLICY EACH YEAR IN THE ANNUAL BOARD RETREAT EACH MEMBER OF THE GOVERNING BODY MUST SUBMIT AN UPDATED DULY SIGNED CONFLICT OF INTEREST FORM. FORM 990, PAGE 6, PART VI, LINE 19 GOVERNING DOCUMENTS DISCLOSURE EXPLANATION THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC IN THE FOLLOWING MANNERS: GOVERNING DOCUMENTS: DOCUMENTS OF A PUBLIC NATURE ARE POSTED ON THE COMMONWEALTH-PARKVILLE SCHOOL WEBSITE (WWW.CPSPR.ORG). CONFLICT OF INTEREST POLICY: THE POLICY IS LISTED IN THE BOARD POLICY MANUAL AND IS DISTRIBUTED TO ALL CURRENT MEMBERS OF THE BOARDS OF DIRECTOR. FINANCIAL STATEMENTS: THE FINANCIAL STATEMENTS ARE PRESENTED EACH NOVEMBER DURING THE ANNUAL MEETING OF PARENTS BY THE MEMBERS OF THE BOARDS OF DIRECTORS. MEMBERS OF THE BOARD OF DIRECTOR ARE GIVEN FULL FINANCIAL ACCOUNTS BI-MONTHLY AT REGULARLY SCHEDULED BOARDS MEETINGS. EACH MEMBER IS ISSUED A FINANCIAL STATEMENT FROM THE AUDITORS AND ITS ACCOMPANYING MANAGEMENT LETTER. CARIBBEAN CONSOLIDATED SCHOOLS TRUS PO BOX 70177 SAN JUAN PR 009368177 666034235 TRUST PR 501C3 7 CCSI false false true false false false false false false false false false false false false false false false false false CARIBBEAN CONSOLIDATED SCHOOL TRUS B 20000 ACCRUAL METHOD SCHEDULE R CARIBBEAN CONSOLIDATED SCHOOLS, INC. (CCSI) CREATED CARIBBEAN CONSOLIDATED SCHOOL TRUST (CCST) TO CONTRIBUTE FUNDRAISING REVENUES EARNED TO FUND SCHOLARSHIPS FOR STUDENTS THAT SATISFY THE INTELLECTUAL AND MORAL CRITERIAS AND/OR MEET THE REQUIREMENTS ESTABLISHED BY THE BOARD OF DIRECTORS TO BECAME STUDENTS OF CCSI. THE SCHOLARSHIP COVERS THE COST OF TUITION, BOOKS, FEES, TRANSPORTATION, MEALS AND ANY OTHER EXPENSE RELATED TO THE INTERMEDIATE OR SECONDARY SCHOOL EDUCATION. ON APRIL 24, 2014, THE INTERNAL REVENUE SERVICE APPROVED THE RECOGNITION OF EXEMPTION UNDER SECTION 501(C) (3)OF THE INTERNAL REVENUE CODE TO CCST.