UNIVERSITY OF PUERTO RICO SCHOOL OF LAW TRUST: Form 990, tax year 2025
View the entire original 990 at ProPublica ↗
- Organization
- UNIVERSITY OF PUERTO RICO SCHOOL OF LAW TRUST (EIN 66-6012387)
- Tax period
- 2025-01-01 to 2025-12-31
- Filed
- 2026-06-01
- IRS object ID
- 202601529349300760
- Schema version
- 2025v4.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2026-06-01T09:25:23-04:00 | ReturnTs |
| Tax Period End | 2025-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 660365844 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ZAYAS MORAZZANI & CO | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 366225 | AddressLine1Txt |
| City | SAN JUAN | CityNm |
| State Abbreviation | PR | StateAbbreviationCd |
| ZIP | 009366225 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2025-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 666012387 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | UNIVERSITY OF PUERTO RICO | BusinessNameLine1Txt |
| Business Name Line2 | LAW SCHOOL TRUST | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | UNIV | BusinessNameControlTxt |
| Phone | 7879999606 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7 AVE UNIVERSIDAD SUITE 701 | AddressLine1Txt |
| City | SAN JUAN | CityNm |
| State Abbreviation | PR | StateAbbreviationCd |
| ZIP | 00925 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | LCDA MARIA GARAY | PersonNm |
| Person Title | EXECUTIVE DIRECTOR | PersonTitleTxt |
| Phone | 7877640000 | PhoneNum |
| Signature | 2026-05-29 | SignatureDt |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | OMAYRA L NEGRON | PreparerPersonNm |
| PTIN | P01473531 | PTIN |
| Phone | 7877537025 | PhoneNum |
| Preparation | 2026-06-01 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2025 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | LCDA MARIA GARAY | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7 AVE UNIVERSIDAD SUITE 701 | AddressLine1Txt |
| City | SAN JUAN | CityNm |
| State Abbreviation | PR | StateAbbreviationCd |
| ZIP | 00925 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $633,211 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | FIDEICOMISO.ESCUELADERECHO@UPR.EDU | WebsiteAddressTxt |
| Type Of Organization Trust | Yes (X) | TypeOfOrganizationTrustInd |
| Formation | 1985 | FormationYr |
| Legal Domicile State | PR | LegalDomicileStateCd |
| Activity Or Mission | PROMOTING THE ADVANCEMENT OF THE HIGHEST EXCELLENCE IN LEGAL EDUCATION | ActivityOrMissionDesc |
| Voting Members Governing Body | 5 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 5 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $173,829 | PYContributionsGrantsAmt |
| CY Contributions Grants | $142,271 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $207,506 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $301,966 | CYProgramServiceRevenueAmt |
| PY Investment Income | $52,786 | PYInvestmentIncomeAmt |
| CY Investment Income | $51,474 | CYInvestmentIncomeAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $434,121 | PYTotalRevenueAmt |
| CY Total Revenue | $495,711 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $32,500 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| CY Salaries Comp Emp Bnft Paid | $0 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $507,918 | PYOtherExpensesAmt |
| CY Other Expenses | $420,069 | CYOtherExpensesAmt |
| PY Total Expenses | $507,918 | PYTotalExpensesAmt |
| CY Total Expenses | $452,569 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$73,797 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $43,142 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $1,255,575 | TotalAssetsBOYAmt |
| Total Assets EOY | $1,400,343 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $15,547 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $16,257 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $1,240,028 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $1,384,086 | NetAssetsOrFundBalancesEOYAmt |
| Mission | PROMOTING THE ADVANCEMENT OF THE HIGHEST EXCELLENCE IN LEGAL EDUCATION | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $227,820 | ExpenseAmt |
| Grant | $32,500 | GrantAmt |
| Revenue | $227,820 | RevenueAmt |
| Desc | THE EXEMPT PURPOSE ACHIEVEMENTS OF THE EDUCATIONAL PROGRAM AND EXAMINATION REVIEW WERE THE ADVANCEMENT OF THE HIGHEST EXCELLENCE IN LEGAL EDUCATION TRAINING OFFERED TO PR ATTORNEYS AND CANDIDATES FOR EXAMINATION THRU SEMINARS AND CONFERENCES, AND LEGAL TRAINING OFFERED TO A GROUP OF LATIN AMERICA STUDENTS BY JUDICIAL SYSTEMS REPRESENTATIVES. ALSO, SPONSORED BY THE LAW SCHOOL ADMISSION COUNCIL, THE ORGANIZATION SUPPORTS THE PLUS PROGRAM AT THE UPR WHICH IS A FIVE WEEK PRE-LEGAL PROJECT AIMED AT HIGH SCHOOL STUDENTS AT THE UNIVERSITY OF PUERTO RICO (UPR). IT IS AN IMMERSION EXPERIENCES IN THE STUDY OF LAW THAT AIMS TO DEVELOP SKILLS AND ABILITIES THAT HELP GAIN ACCESS TO THE LEGAL PROFESSION. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $99,689 | ExpenseAmt |
| Revenue | $99,689 | RevenueAmt |
| Desc | THE ORGANIZATION THROUGH FUNDS RECEIVED FROM THE ACCESS TO JUSTICE FUND FOUNDATION, PROVIDES SUPPORTS FOR THE LEGAL ASSISTANCE CLINICS TO THE WORK CARRIED OUT BY THE COMMUNITY DEVELOPMENT CLINIC, THE RESILIENCY LAW CENTER AND THE COMPREHENSIVE VICTIM SUPPORT CENTER (CIAV). | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $18,024 | ExpenseAmt |
| Revenue | $18,024 | RevenueAmt |
| Desc | AMONG OTHER CONTRIBUTIONS TO THE EXEMPT PURPOSES MADE BY THE ORGANIZATION, THROUGH DONATIONS, IT PROVIDES BENEFITS TO THE SCHOOL FACILITIES BY REMODELING OF THE INTERIOR GARDEN, MAINTENANCE WORK IN THE TECHNOLOGY LIBRARY,STUDENT ROOM AND FACULTY ROOM, IN ADDITION TO THE CONTINUOUS CONTRIBUTIONS TO THE SCHOOLS PHYSICAL PLANT AND EXTRACURRICULAR ACADEMIC ACTIVITIES. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $345,533 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | false | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | false | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (true) | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 0 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | false | BackupWthldComplianceInd |
| Employee | 0 | EmployeeCnt |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 5 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 5 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | false | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | false | ConflictOfInterestPolicyInd |
| Whistleblower Policy | false | WhistleblowerPolicyInd |
| Document Retention Policy | false | DocumentRetentionPolicyInd |
| Compensation Process CEO | false | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | UNIVERSITY OF PUERTO RICO | BusinessNameLine1Txt |
| Business Name Line2 | LAW SCHOOL TRUST | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 7879999606 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7 AVE UNIVERSIDAD SUITE 701 | AddressLine1Txt |
| City | SAN JUAN | CityNm |
| State Abbreviation | PR | StateAbbreviationCd |
| ZIP | 00925 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (7 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Institutional TrusteeInstitutionalTrusteeInd |
|---|---|---|---|---|---|---|---|
| LCDA MARIA GARAY | |||||||
| EXECUTIVE DI | 8.00 | Yes (X) | $42,512 | $0 | $0 | ||
| VIVIAN NEPTUNE | |||||||
| DEAN | 40.00 | Yes (X) | $3,291 | $0 | $0 | ||
| ANTONIO ESCUDERO | |||||||
| PRESIDENT | $0 | $0 | $0 | Yes (X) | |||
| LCDO JUAN C GALANES | |||||||
| TRUSTEE | $0 | $0 | $0 | Yes (X) | |||
| LCDA MARIA C MENA IRIZARRY | |||||||
| TRUSTEE | $0 | $0 | $0 | Yes (X) | |||
| LCDA YANIS BLANCO SANTIAGO | |||||||
| TRUSTEE | $0 | $0 | $0 | Yes (X) | |||
| LCDO SALVADOR CASELLAS TORO | |||||||
| TRUSTEE | $0 | $0 | $0 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $45,803 | TotalReportableCompFromOrgAmt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| All Other Contributions | $142,271 | AllOtherContributionsAmt |
| Total Contributions | $142,271 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|
| EDUC. PROGRAM & EXAMINATION R | $249,766 | $249,766 |
| SUMMER LEGAL WORKSHOP PROGRAM | $52,200 | $52,200 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $301,966 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $39,422 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $39,422 | RelatedOrExemptFuncIncomeAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $149,552 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $137,500 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $12,052 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $12,052 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $12,052 | RelatedOrExemptFuncIncomeAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $495,711 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $353,440 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $32,500 | TotalAmt |
| Program Services | $32,500 | ProgramServicesAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,223 | TotalAmt |
| Program Services | $6,693 | ProgramServicesAmt |
| Management And General | $6,530 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $250,884 | TotalAmt |
| Program Services | $205,660 | ProgramServicesAmt |
| Management And General | $45,224 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,973 | TotalAmt |
| Program Services | $2,973 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,590 | TotalAmt |
| Program Services | $4,538 | ProgramServicesAmt |
| Management And General | $1,052 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $149 | TotalAmt |
| Management And General | $149 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,730 | TotalAmt |
| Management And General | $2,730 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| WORKSHOPS & TRAINING | $51,675 | $51,675 | |
| GULF TOURNAMENT | $26,293 | $26,293 | |
| BANK & INVESTMENTS CHARGE | $24,438 | $24,438 | |
| CONTINUED EDUCATION & FOO | $22,912 | $22,912 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $19,202 | TotalAmt |
| Program Services | $18,582 | ProgramServicesAmt |
| Management And General | $620 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $452,569 | TotalAmt |
| Program Services | $345,533 | ProgramServicesAmt |
| Management And General | $107,036 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $123,176 | BOYAmt |
| EOY | $129,504 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $19,307 | BOYAmt |
| EOY | $26,122 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,303 | BOYAmt |
| EOY | $5,525 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $15,046 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $14,154 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,041 | BOYAmt |
| EOY | $892 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,105,748 | BOYAmt |
| EOY | $1,238,300 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,255,575 | BOYAmt |
| EOY | $1,400,343 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,547 | BOYAmt |
| EOY | $16,257 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,547 | BOYAmt |
| EOY | $16,257 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $817,560 | BOYAmt |
| EOY | $995,687 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $422,468 | BOYAmt |
| EOY | $388,399 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,240,028 | BOYAmt |
| EOY | $1,384,086 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,255,575 | BOYAmt |
| EOY | $1,400,343 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $43,142 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $100,916 | NetUnrlzdGainsLossesInvstAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| College Organization | Yes (X) | CollegeOrganizationInd |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $346,898 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $472,567 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $403,882 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $173,829 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $142,271 | CurrentTaxYearAmt |
| Total | $1,539,447 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $346,898 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $472,567 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $403,882 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $173,829 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $142,271 | CurrentTaxYearAmt |
| Total | $1,539,447 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $20,461 | SubstantialContributorsTotAmt |
| Public Support Total170 | $1,518,986 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $62,752 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $25,955 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $31,391 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $34,009 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $39,422 | CurrentTaxYearAmt |
| Total | $193,529 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | $172,988 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $218,854 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $207,506 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $301,966 | CurrentTaxYearAmt |
| Total | $901,314 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $2,634,290 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $1,309,940 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.57660 | PublicSupportCY170Pct |
| Public Support PY170 | 0.67850 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART II, LINE 10 | FormAndLineReferenceDesc |
| Explanation | EDUCATION & EXAMINATION PROGRAM 700,566 OTHER MISCELLANEOUS INCOME 200,748 | ExplanationTxt |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $4,361 | OtherCostOrOtherBasisAmt |
| Depreciation | $4,361 | DepreciationAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $10,685 | OtherCostOrOtherBasisAmt |
| Depreciation | $9,793 | DepreciationAmt |
| Book Value | $892 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $892 | TotalBookValueLandBuildingsAmt |
| Total Rev Etc Audited Fincl Stmt | $596,627 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $100,916 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | $100,916 | RevenueNotReportedAmt |
| Revenue Subtotal | $495,711 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $495,711 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $452,569 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $452,569 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $452,569 | TotalExpensesPerForm990Amt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (true) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | SCHOLARSHIPS | GrantTypeTxt |
| Recipient | 6 | RecipientCnt |
| Cash Grant | $32,500 | CashGrantAmt |
| Valuation Method Used | FMV | ValuationMethodUsedDesc |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE I, PAGE 1, PART I, LINE 2 | FormAndLineReferenceDesc |
| Explanation | THE ORGANIZATION KEEPS RECORDS OF THE IMPROVEMENTS MADE TO RECONCILE IT WITH THE AMOUNT THAT WAS PROMISED. PART III, COLUMN (B): THE ORGANIZATION KEEPS RECORDS OF EACH STUDENT GRANTED WITH SCHOLARSHIP. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PAGE 6, PART VI, LINE 11B | THE EXECUTIVE DIRECTOR REVIEW FORM 990 |
| FORM 990, PAGE 6, PART VI, LINE 19 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICTS OF INTEREST POLICY AND FINANCIAL STATEMENT AVAILABLE TO THE PUBLIC UPON REQUEST AT THE PHYSICAL ADDRESS: UPR LAW SCHOOL - RIO PIEDRAS CAMPUS |
| FORM 990, PART IX, LINE 11G | ARBITRATION PROGRAM 2,572 0 0 JURIST PROFESSIONAL SERVICES 675 0 0 BAR EXAM RESOURCE PRO SER 15,441 0 0 CONTINUING EDUCATION PROF SER 43,036 0 0 TRUST COMPENSATION 35,734 45,224 0 LEGAL ASSIST. FOR COMMUNITY E 30,874 0 0 SERVICES BY CLINICS TO THE CO 61,967 0 0 PROFESSIONAL SERVICES TAX IVU 263 0 0 SPEAKERS & SEMINARS 8,250 0 0 SPEAKERS & SEMINARS 6,848 0 0 TOTAL 205,660 45,224 0 |
Comments