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    <Timestamp>2011-10-26T15:21:02-07:00</Timestamp>
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        <BusinessNameLine1>CPA ORLANDO PALMER CSP</BusinessNameLine1>
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      <PreparerFirmUSAddress>
        <AddressLine1>PO Box 6833</AddressLine1>
        <City>Mayaguez</City>
        <State>PR</State>
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        <BusinessNameLine1>HOGAR ALBERGUE DE NINOS DE SAN GERMAN INC</BusinessNameLine1>
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      <Phone>7878923515</Phone>
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        <City>SAN GERMAN</City>
        <State>PR</State>
        <ZIPCode>006831375</ZIPCode>
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    <Officer>
      <Name>MARISEL GARCIA PALMER</Name>
      <Title>EXECUTIVE DIRECTOR</Title>
      <Phone>7878923515</Phone>
      <DateSigned>2011-10-12</DateSigned>
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    <Preparer>
      <Name>Orlando Palmer</Name>
      <Phone>7872156056</Phone>
      <DatePrepared>2011-10-12</DatePrepared>
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    <BuildTS>2016-03-07 17:11:31Z</BuildTS>
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      <TotalLiabilities>
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        <EOY>6437</EOY>
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      <FollowSFAS117>X</FollowSFAS117>
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      <TotalLiabNetAssetsFundBalances>
        <BOY>271273</BOY>
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      <ReconcilationRevenueExpenses>5746</ReconcilationRevenueExpenses>
      <ReconcilationOtherChanges>0</ReconcilationOtherChanges>
      <MethodOfAccountingAccrual>X</MethodOfAccountingAccrual>
      <AccountantCompileOrReview>0</AccountantCompileOrReview>
      <FSAudited>1</FSAudited>
      <AuditCommittee>1</AuditCommittee>
      <FinancialStatementConsolidated>X</FinancialStatementConsolidated>
      <FederalGrantAuditRequired>0</FederalGrantAuditRequired>
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        <CurrentTaxYearMinus1Year>560420</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>620435</CurrentTaxYear>
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        <CurrentTaxYearMinus1Year>560420</CurrentTaxYearMinus1Year>
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      <GrossInvestmentIncome170>
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        <CurrentTaxYearMinus1Year>1060</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>725</CurrentTaxYear>
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        <ContributorAddressUS>
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        <Depreciation>126846</Depreciation>
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        <OtherCostOrOtherBasis>0</OtherCostOrOtherBasis>
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      <NetUnrealizedGLOnInvestments>0</NetUnrealizedGLOnInvestments>
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        <MethodOfDeterminingRevenues>ESTIMATE</MethodOfDeterminingRevenues>
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      <FoodInventory>
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        <MethodOfDeterminingRevenues>ESTIMATE</MethodOfDeterminingRevenues>
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    <IRS990ScheduleO documentId="R000007" softwareId="10000077" softwareVersion="v1.00">
      <GeneralExplanation>
        <Identifier>F990_P06_S0A_L02</Identifier>
        <ReturnReference>Form 990, Part VI, Section A, Line 2</ReturnReference>
        <Explanation>Directors Astrid Guzmán de Lugo and Rafael Lugo Bonilla are husband and wife</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>F990_P06_S0B_L11a</Identifier>
        <ReturnReference>Form 990, Part VI, Section B, Line 11a</ReturnReference>
        <Explanation>The form is prepared by the CPA and sent to the Executive Director for review, and discussed with the board of directors.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>F990_P06_S0C_L19</Identifier>
        <ReturnReference>Form 990, Part VI, Section C, Line 19</ReturnReference>
        <Explanation>All documents available to the public upon request.</Explanation>
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</Return>