﻿<?xml version="1.0" encoding="utf-8"?>
<Return returnVersion="2009v1.2" xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
  <ReturnHeader binaryAttachmentCount="0">
    <Timestamp>2011-05-11T16:15:20-07:00</Timestamp>
    <TaxPeriodEndDate>2010-09-30</TaxPeriodEndDate>
    <ReturnType>990</ReturnType>
    <TaxPeriodBeginDate>2009-10-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>660393364</EIN>
      <Name>
        <BusinessNameLine1>ACCION SOCIAL DE PUERTO RICO INC</BusinessNameLine1>
      </Name>
      <NameControl>ACCI</NameControl>
      <Phone>7872731878</Phone>
      <ForeignAddress>
        <AddressLine1>BOX 3930</AddressLine1>
        <City>GUAYNABO</City>
        <Country>RQ</Country>
        <PostalCode>00970-3930</PostalCode>
      </ForeignAddress>
    </Filer>
    <Officer>
      <Name>Nilda Olmeda</Name>
      <Title>Comptroller</Title>
      <Phone>7872731878</Phone>
      <DateSigned>2011-05-12</DateSigned>
    </Officer>
    <TaxYear>2009</TaxYear>
    <BuildTS>2016-02-24 21:20:13Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCount="4">
    <IRS990 documentId="R000001" referenceDocumentId="R000004" softwareId="09000073" softwareVersion="v1.00">
      <NameOfPrincipalOfficerPerson>ALICIA RAMIREZ SUAREZ</NameOfPrincipalOfficerPerson>
      <AddressPrincipalOfficerUS>
        <AddressLine1>VISTAMAR</AddressLine1>
        <City>CAROLINA</City>
        <State>PR</State>
        <ZIPCode>00979</ZIPCode>
      </AddressPrincipalOfficerUS>
      <GrossReceipts>30006601</GrossReceipts>
      <GroupReturnForAffiliates>0</GroupReturnForAffiliates>
      <Organization501c typeOf501cOrganization="3">X</Organization501c>
      <TypeOfOrganizationCorporation>X</TypeOfOrganizationCorporation>
      <YearFormation>1982</YearFormation>
      <StateLegalDomicile>PR</StateLegalDomicile>
      <ActivityOrMissionDescription>OUR MISSION IS TO PROVIDE THE MOST COMPREHENSIVES SERVICES TO LOW INCOME FAMILIES, TO HELP THEM ACHIVE SELF SUFFICIENCY AND THUS REDUCE THEINCIDENCE OF POVERTY IN PUERTO RICO. OUR PROGRAMS INCLUDES: ELDERLY CENTERS, EDUCATIONS, MUSIC AND ARTS, TUTORIALS AND COMMUNITY INVOLVEMENT,AFTER SCHOOL AND SOCIAL AND PRODUCTIVES LIVES.</ActivityOrMissionDescription>
      <NbrVotingMembersGoverningBody>15</NbrVotingMembersGoverningBody>
      <NbrIndependentVotingMembers>15</NbrIndependentVotingMembers>
      <TotalNbrEmployees>886</TotalNbrEmployees>
      <TotalNbrVolunteers>2289</TotalNbrVolunteers>
      <TotalGrossUBI>0</TotalGrossUBI>
      <NetUnrelatedBusinessTxblIncome>0</NetUnrelatedBusinessTxblIncome>
      <ContributionsGrantsPriorYear>12422838</ContributionsGrantsPriorYear>
      <ContributionsGrantsCurrentYear>30006601</ContributionsGrantsCurrentYear>
      <ProgramServiceRevenuePriorYear>0</ProgramServiceRevenuePriorYear>
      <ProgramServiceRevenueCY>0</ProgramServiceRevenueCY>
      <InvestmentIncomePriorYear>0</InvestmentIncomePriorYear>
      <InvestmentIncomeCurrentYear>0</InvestmentIncomeCurrentYear>
      <OtherRevenuePriorYear>0</OtherRevenuePriorYear>
      <OtherRevenueCurrentYear>0</OtherRevenueCurrentYear>
      <TotalRevenuePriorYear>12422838</TotalRevenuePriorYear>
      <TotalRevenueCurrentYear>30006601</TotalRevenueCurrentYear>
      <GrantsAndSimilarAmntsPriorYear>0</GrantsAndSimilarAmntsPriorYear>
      <GrantsAndSimilarAmntsCY>0</GrantsAndSimilarAmntsCY>
      <BenefitsPaidToMembersPriorYear>0</BenefitsPaidToMembersPriorYear>
      <BenefitsPaidToMembersCY>0</BenefitsPaidToMembersCY>
      <SalariesEtcPriorYear>5932260</SalariesEtcPriorYear>
      <SalariesEtcCurrentYear>10063089</SalariesEtcCurrentYear>
      <TotalProfFundrsngExpPriorYear>0</TotalProfFundrsngExpPriorYear>
      <TotalProfFundrsngExpCY>0</TotalProfFundrsngExpCY>
      <TotalFundrsngExpCurrentYear>0</TotalFundrsngExpCurrentYear>
      <OtherExpensePriorYear>4618056</OtherExpensePriorYear>
      <OtherExpensesCurrentYear>20408983</OtherExpensesCurrentYear>
      <TotalExpensesPriorYear>10550316</TotalExpensesPriorYear>
      <TotalExpensesCurrentYear>30472072</TotalExpensesCurrentYear>
      <RevenuesLessExpensesPriorYear>1872522</RevenuesLessExpensesPriorYear>
      <RevenuesLessExpensesCY>-465471</RevenuesLessExpensesCY>
      <TotalAssetsBOY>6048125</TotalAssetsBOY>
      <TotalAssetsEOY>20995275</TotalAssetsEOY>
      <TotalLiabilitiesBOY>2709305</TotalLiabilitiesBOY>
      <TotalLiabilitiesEOY>16713410</TotalLiabilitiesEOY>
      <NetAssetsOrFundBalancesBOY>3338820</NetAssetsOrFundBalancesBOY>
      <NetAssetsOrFundBalancesEOY>4281865</NetAssetsOrFundBalancesEOY>
      <MissionDescription>OUR MISSION IS TO PROVIDE THE MOST COMPREHENSIVES SERVICES TO LOW INCOME FAMILIES, TO HELP THEM ACHIVE SELF SUFFICIENCY AND THUS REDUCE THEINCIDENCE OF POVERTY IN PUERTO RICO. OUR PROGRAMS INCLUDES: ELDERLY CENTERS, EDUCATIONS, MUSIC AND ARTS, TUTORIALS AND COMMUNITY INVOLVEMENT.</MissionDescription>
      <SignificantNewProgramServices>1</SignificantNewProgramServices>
      <SignificantChange>0</SignificantChange>
      <Expense>8448635</Expense>
      <Grants>8323206</Grants>
      <Revenue>-125429</Revenue>
      <Description>Adult Care Programs: The purpose of the elderly centers program is to offers comprensive services in the daycare centers to low income persons who are 55 years or older. The program is intended to provide the favorable conditions and capable personnel that they may improve the physical and mental conditions by enabling them to reach a high level of self sufficiency and improve their lifestyle. We attend daily approximate 3,500 participants and offers services as: nutrition, social services, health services, transportation, recreational activities among others. The recreational activities include a a projectthat integrated childrens in their daily activities in order to promote the volunteers and the proper care to the elderly. Also, we have a program that combines Hydroponisc techniques with the traditional agricultural landscaping. The program will train both; elderly and youth of low income resources in the creation of self-employment microenterprises. Our goal is to provide poor communities with the alternative and inexpensive means to develop self-employment.</Description>
      <Activity2>
        <Expense>2303166</Expense>
        <Grants>2063876</Grants>
        <Revenue>-239290</Revenue>
        <Description>Employment Program: Our employment program offers employment opportunities to people, who have low resources and are found unemployment and displaced because of their education level, by allowing them to redeem in productive funtions that at the same time permits them to reach a higher independency which helps those persons to reach a higher self-steem and to have security in them. In the same manner, these people make possible to amplify the services that we offer and develop new projects. The circunstances that provoke our society to be unemployment in sectors of extreme poverty are the low education level and the litle work experience. Also, we have to keep in mind that unemployment is more critical in the rural sectors of extreme poverty in which less job opportunities are being offered. 426 employment opportunities to attend 484 participants.</Description>
      </Activity2>
      <Activity3>
        <Expense>12891432</Expense>
        <Grants>12891432</Grants>
        <Revenue>0</Revenue>
        <Description>Social and Productive Lifes Project: This project creates alternatives that permit economic profits and help individuals to succeed in business. Also motivate participant and increase productivity in an economic and business environment that becomes more complex each day. The ARRA CSBG funds were used to offer incentives designed to encourage and assist entrepreneurs in starting a small business. Thirteen (13) positions were created and we paid 6 professional services (accountants and proposal evaluators) in order to evaluate the business plans received during the period. We received 2,700 proposals and approved 965. The participants impacted with these business incentive, formalize their business with comply with the state and laws regulations. Our iniciative results in 76% ofparticipants that recieved the incentive are unemployment, 5% of participants lose their jobs as governmental organization and 13% of participants are part time employees.</Description>
      </Activity3>
      <ActivityOther>
        <Expense>1069868</Expense>
        <Grants>1069543</Grants>
        <Revenue>-325</Revenue>
        <Description>Emergency Assistance Programs: The Emergency program is directed towards helping economically disadvantaged individuals by providing them emergency assistance in moments when no other agency or institution can tend to their partial ot total needs. This aid ismade available with the urgency that the situation requieres. When there is a sick or handicapped person in the families of low income resources who needs care and medical equipment, this can turn into a serious situation or problem. In many cases these families must suffer hardships, including humiliations. just to cover their basic needs. In otherocassions, they deprive themselves of these essentials in order to provide the materials and equipment necessarry for a sick or disabled family members. We attend during the year 2581 participants. (2581 Clients)</Description>
      </ActivityOther>
      <ActivityOther>
        <Expense>2211434</Expense>
        <Grants>2180095</Grants>
        <Revenue>-31339</Revenue>
        <Description>Community Development Program: Our goal is to establish community irganizations in poor sectors with hogh indoividual poverty. The community leader have the responsability to educate and help individuals and their families towards solutions of their problems and needs also impove the community resources as well as develop community projects that offers alternatives in order to help in the prevention of violence, delinquient, and addictive conduct and promoto healthy development for the individuals and families in the community. During 209-2010 the community leaders impacted 44 communities; 4,449paticipants or clients were refered to our programas and othe rprivate or public agencies, 85 agreements were established; 2,155 low income people engaged in activities organized by our programs.</Description>
      </ActivityOther>
      <ActivityOther>
        <Expense>1386206</Expense>
        <Grants>1322527</Grants>
        <Revenue>-63679</Revenue>
        <Description>Education, After School and Fine Arts Programs: The purpose of thoe programs is to provide students, who are aconomically disadvantage and have ecademis deficiencies, educational activities that promote excellence, academic improvement and the integral formation as an individual. The services will take place in a structured context, under special supervision in which a determined schedule will be established, within a functional location and the support of human resources. This quality afterschool program provide benefits to students, their families, and their community, and promote and ensure the children every opportunity to fully develop, holistically, all of their creative, physical, artistic, vocational and emotional potential. This program stimulates all the areas of intellectual, emotional and social, motor and the language of the children; introduce the children to sounds and the meaning of words; nourish their creativity and imagination; strengthen links with family roots culture; help the families to promote the optimistic development of their children; facilitate the participation of the child in community activities; successfully maintain the children occupied in positive activities that will keep them away from drugs and delinquency. The program attend 1,804 participants</Description>
      </ActivityOther>
      <TotalOfOtherProgramServiceExp>4667508</TotalOfOtherProgramServiceExp>
      <TotalOfOtherProgramServiceGrnt>4572165</TotalOfOtherProgramServiceGrnt>
      <TotalOfOtherProgramServiceRev>-95343</TotalOfOtherProgramServiceRev>
      <TotalProgramServiceExpense>28310741</TotalProgramServiceExpense>
      <DescribedIn501C3 referenceDocumentId="R000002">1</DescribedIn501C3>
      <ScheduleBRequired>0</ScheduleBRequired>
      <PoliticalActivities>0</PoliticalActivities>
      <LobbyingActivities>0</LobbyingActivities>
      <DonorAdvisedFunds>0</DonorAdvisedFunds>
      <ConservationEasements>0</ConservationEasements>
      <CollectionsOfArt>0</CollectionsOfArt>
      <CreditCounseling>0</CreditCounseling>
      <TermOrPermanentEndowments>0</TermOrPermanentEndowments>
      <BalanceSheetAmountsReported referenceDocumentId="R000003">1</BalanceSheetAmountsReported>
      <IndependentAuditFinancialStmt>0</IndependentAuditFinancialStmt>
      <ConsolidatedAuditFinancialStmt referenceDocumentId="R000003">0</ConsolidatedAuditFinancialStmt>
      <School>0</School>
      <ForeignOffice>0</ForeignOffice>
      <ForeignActivities>0</ForeignActivities>
      <MoreThan5000KToOrganizations>0</MoreThan5000KToOrganizations>
      <MoreThan5000KToIndividuals>0</MoreThan5000KToIndividuals>
      <ProfessionalFundraising>0</ProfessionalFundraising>
      <FundraisingActivities>0</FundraisingActivities>
      <Gaming>0</Gaming>
      <Hospital>0</Hospital>
      <GrantsToOrganizations>0</GrantsToOrganizations>
      <GrantsToIndividuals>0</GrantsToIndividuals>
      <ScheduleJRequired>0</ScheduleJRequired>
      <TaxExemptBonds>0</TaxExemptBonds>
      <ExcessBenefitTransaction>0</ExcessBenefitTransaction>
      <PriorExcessBenefitTransaction>0</PriorExcessBenefitTransaction>
      <LoanToOfficerOrDQP>0</LoanToOfficerOrDQP>
      <GrantToRelatedPerson>0</GrantToRelatedPerson>
      <BsnssRltnshpWithOrganization>0</BsnssRltnshpWithOrganization>
      <BsnssRltnshpThruFamilyMember>0</BsnssRltnshpThruFamilyMember>
      <OfficerEntityWithBsnssRltnshp>0</OfficerEntityWithBsnssRltnshp>
      <DeductibleNonCashContributions>0</DeductibleNonCashContributions>
      <DeductibleContributionsOfArt>0</DeductibleContributionsOfArt>
      <Terminated>0</Terminated>
      <PartialLiquidation>0</PartialLiquidation>
      <DisregardedEntity>0</DisregardedEntity>
      <RelatedEntity>0</RelatedEntity>
      <RelatedOrgControlledEntity>0</RelatedOrgControlledEntity>
      <TransfersToExemptNonChrtblOrg>0</TransfersToExemptNonChrtblOrg>
      <ActivitiesConductedPartnership>0</ActivitiesConductedPartnership>
      <ScheduleORequired>1</ScheduleORequired>
      <NumberFormsTransmittedWith1096>0</NumberFormsTransmittedWith1096>
      <NumberW2GIncluded>0</NumberW2GIncluded>
      <ComplianceWithBackupWitholding>1</ComplianceWithBackupWitholding>
      <NumberOfEmployees>886</NumberOfEmployees>
      <EmploymentTaxReturnsFiled>1</EmploymentTaxReturnsFiled>
      <UnrelatedBusinessIncome>0</UnrelatedBusinessIncome>
      <ForeignFinancialAccount>0</ForeignFinancialAccount>
      <ProhibitedTaxShelterTrans>0</ProhibitedTaxShelterTrans>
      <TaxablePartyNotification>0</TaxablePartyNotification>
      <NonDeductibleContributions>0</NonDeductibleContributions>
      <NbrVotingGoverningBodyMembers>15</NbrVotingGoverningBodyMembers>
      <NumberIndependentVotingMembers>15</NumberIndependentVotingMembers>
      <FamilyOrBusinessRelationship>0</FamilyOrBusinessRelationship>
      <DelegationOfManagementDuties>0</DelegationOfManagementDuties>
      <ChangesToOrganizingDocs>0</ChangesToOrganizingDocs>
      <MaterialDiversionOrMisuse>0</MaterialDiversionOrMisuse>
      <MembersOrStockholders>0</MembersOrStockholders>
      <ElectionOfBoardMembers>1</ElectionOfBoardMembers>
      <DecisionsSubjectToApproval>0</DecisionsSubjectToApproval>
      <MinutesOfGoverningBody>1</MinutesOfGoverningBody>
      <MinutesOfCommittees>1</MinutesOfCommittees>
      <OfficerMailingAddress>0</OfficerMailingAddress>
      <LocalChapters>0</LocalChapters>
      <Form990ProvidedToGoverningBody>1</Form990ProvidedToGoverningBody>
      <ConflictOfInterestPolicy>1</ConflictOfInterestPolicy>
      <AnnualDisclosureCoveredPersons>1</AnnualDisclosureCoveredPersons>
      <RegularMonitoringEnforcement>1</RegularMonitoringEnforcement>
      <WhistleblowerPolicy>1</WhistleblowerPolicy>
      <DocumentRetentionPolicy>0</DocumentRetentionPolicy>
      <CompensationProcessCEO>1</CompensationProcessCEO>
      <CompensationProcessOther>1</CompensationProcessOther>
      <InvestmentInJointVenture>0</InvestmentInJointVenture>
      <UponRequest>X</UponRequest>
      <TheBooksAreInCareOf>
        <NamePerson>NILDA OLMEDA</NamePerson>
        <TelephoneNumber>7872731878</TelephoneNumber>
        <AddressUS>
          <AddressLine1>BOX 3930</AddressLine1>
          <City>GUAYNABO</City>
          <State>PR</State>
          <ZIPCode>009703930</ZIPCode>
        </AddressUS>
      </TheBooksAreInCareOf>
      <Form990PartVIISectionA>
        <NamePerson>MARIA ELENA RIVERA</NamePerson>
        <Title>AUXILIARY DIRECTOR</Title>
        <AverageHoursPerWeek>37.5</AverageHoursPerWeek>
        <KeyEmployee>X</KeyEmployee>
        <ReportableCompFromOrganization>59192</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>ALICIA RAMIREZ SUAREZ</NamePerson>
        <Title>Exec Director/CEO</Title>
        <AverageHoursPerWeek>37.5</AverageHoursPerWeek>
        <KeyEmployee>X</KeyEmployee>
        <ReportableCompFromOrganization>69893</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>NILDA OLMEDA</NamePerson>
        <Title>COMPTROLLER</Title>
        <AverageHoursPerWeek>37.5</AverageHoursPerWeek>
        <KeyEmployee>X</KeyEmployee>
        <ReportableCompFromOrganization>73192</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <TotalReportableCompFromOrg>202277</TotalReportableCompFromOrg>
      <TotalReportableCompFrmRltdOrgs>0</TotalReportableCompFrmRltdOrgs>
      <TotalOtherCompensation>0</TotalOtherCompensation>
      <NumberIndividualsGT100K>0</NumberIndividualsGT100K>
      <FormersListed>0</FormersListed>
      <TotalCompGT150K>0</TotalCompGT150K>
      <CompensationFromOtherSources>0</CompensationFromOtherSources>
      <NumberOfContractorsGT100K>0</NumberOfContractorsGT100K>
      <FederatedCampaigns>0</FederatedCampaigns>
      <MembershipDues>0</MembershipDues>
      <FundraisingEvents>0</FundraisingEvents>
      <RelatedOrganizations>0</RelatedOrganizations>
      <GovernmentGrants>30006601</GovernmentGrants>
      <AllOtherContributions>0</AllOtherContributions>
      <NoncashContributions>0</NoncashContributions>
      <TotalContributions>30006601</TotalContributions>
      <TotalProgramServiceRevenue>0</TotalProgramServiceRevenue>
      <RentalIncomeOrLoss>
        <Real>0</Real>
        <Personal>0</Personal>
      </RentalIncomeOrLoss>
      <GainOrLoss>
        <Securities>0</Securities>
        <Other>0</Other>
      </GainOrLoss>
      <CntrbtnsRprtdFundraisingEvents>0</CntrbtnsRprtdFundraisingEvents>
      <TotalOtherRevenue>0</TotalOtherRevenue>
      <TotalRevenue>
        <TotalRevenueColumn>30006601</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>0</RelatedOrExemptFunctionIncome>
        <UnrelatedBusinessRevenue>0</UnrelatedBusinessRevenue>
        <ExclusionAmount>0</ExclusionAmount>
      </TotalRevenue>
      <CompCurrentOfficersDirectors>
        <Total>202277</Total>
        <ManagementAndGeneral>202277</ManagementAndGeneral>
      </CompCurrentOfficersDirectors>
      <OtherSalariesAndWages>
        <Total>8092249</Total>
        <ProgramServices>7220665</ProgramServices>
        <ManagementAndGeneral>871584</ManagementAndGeneral>
      </OtherSalariesAndWages>
      <PayrollTaxes>
        <Total>1768563</Total>
        <ProgramServices>1555204</ProgramServices>
        <ManagementAndGeneral>213359</ManagementAndGeneral>
      </PayrollTaxes>
      <FeesForServicesManagement>
        <Total>27868</Total>
        <ManagementAndGeneral>27868</ManagementAndGeneral>
      </FeesForServicesManagement>
      <FeesForServicesLegal>
        <Total>16300</Total>
        <ManagementAndGeneral>16300</ManagementAndGeneral>
      </FeesForServicesLegal>
      <FeesForServicesAccounting>
        <Total>14500</Total>
        <ManagementAndGeneral>14500</ManagementAndGeneral>
      </FeesForServicesAccounting>
      <FeesForServicesOther>
        <Total>1206923</Total>
        <ProgramServices>1206923</ProgramServices>
      </FeesForServicesOther>
      <OfficeExpenses>
        <Total>1040400</Total>
        <ProgramServices>979648</ProgramServices>
        <ManagementAndGeneral>60752</ManagementAndGeneral>
      </OfficeExpenses>
      <Occupancy>
        <Total>362095</Total>
        <ProgramServices>110750</ProgramServices>
        <ManagementAndGeneral>251345</ManagementAndGeneral>
      </Occupancy>
      <Travel>
        <Total>248359</Total>
        <ProgramServices>203512</ProgramServices>
        <ManagementAndGeneral>44847</ManagementAndGeneral>
      </Travel>
      <Insurance>
        <Total>53902</Total>
        <ProgramServices>30540</ProgramServices>
        <ManagementAndGeneral>23362</ManagementAndGeneral>
      </Insurance>
      <OtherExpenses>
        <Description>EQUIPMENT</Description>
        <Total>2499548</Total>
        <ProgramServices>2314273</ProgramServices>
        <ManagementAndGeneral>185275</ManagementAndGeneral>
      </OtherExpenses>
      <OtherExpenses>
        <Description>BUSINESS INCENTIVE PROGRAM</Description>
        <Total>12472898</Total>
        <ProgramServices>12472898</ProgramServices>
        <ManagementAndGeneral>0</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
      </OtherExpenses>
      <OtherExpenses>
        <Description>UTILITIES AND TELEPHONE</Description>
        <Total>193003</Total>
        <ProgramServices>105403</ProgramServices>
        <ManagementAndGeneral>87600</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
      </OtherExpenses>
      <OtherExpenses>
        <Description>NUTRITION</Description>
        <Total>635796</Total>
        <ProgramServices>635796</ProgramServices>
        <ManagementAndGeneral>0</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
      </OtherExpenses>
      <OtherExpenses>
        <Description>OTHER - MISCELANEOS</Description>
        <Total>1637391</Total>
        <ProgramServices>1475129</ProgramServices>
        <ManagementAndGeneral>162262</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
      </OtherExpenses>
      <TotalFunctionalExpenses>
        <Total>30472072</Total>
        <ProgramServices>28310741</ProgramServices>
        <ManagementAndGeneral>2161331</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
      </TotalFunctionalExpenses>
      <CashNonInterestBearing>
        <BOY>2654642</BOY>
        <EOY>20309096</EOY>
      </CashNonInterestBearing>
      <AccountsReceivable>
        <BOY>2970083</BOY>
        <EOY>201455</EOY>
      </AccountsReceivable>
      <PrepaidExpensesDeferredCharges>
        <BOY>69180</BOY>
        <EOY>74994</EOY>
      </PrepaidExpensesDeferredCharges>
      <LandBuildingsEquipmentBasis>1380820</LandBuildingsEquipmentBasis>
      <LandBldgEquipmentAccumDeprec>971090</LandBldgEquipmentAccumDeprec>
      <LandBuildingsEquipmentBasisNet>
        <BOY>354220</BOY>
        <EOY>409730</EOY>
      </LandBuildingsEquipmentBasisNet>
      <TotalAssets>
        <BOY>6048125</BOY>
        <EOY>20995275</EOY>
      </TotalAssets>
      <AccountsPayableAccruedExpenses>
        <BOY>2709305</BOY>
        <EOY>16713410</EOY>
      </AccountsPayableAccruedExpenses>
      <TotalLiabilities>
        <BOY>2709305</BOY>
        <EOY>16713410</EOY>
      </TotalLiabilities>
      <FollowSFAS117>X</FollowSFAS117>
      <UnrestrictedNetAssets>
        <BOY>3338820</BOY>
        <EOY>4281865</EOY>
      </UnrestrictedNetAssets>
      <TemporarilyRestrictedNetAssets>
        <BOY>0</BOY>
        <EOY>0</EOY>
      </TemporarilyRestrictedNetAssets>
      <PermanentlyRestrictedNetAssets>
        <BOY>0</BOY>
        <EOY>0</EOY>
      </PermanentlyRestrictedNetAssets>
      <TotalNetAssetsFundBalances>
        <BOY>3338820</BOY>
        <EOY>4281865</EOY>
      </TotalNetAssetsFundBalances>
      <TotalLiabNetAssetsFundBalances>
        <BOY>6048125</BOY>
        <EOY>20995275</EOY>
      </TotalLiabNetAssetsFundBalances>
      <MethodOfAccountingAccrual>X</MethodOfAccountingAccrual>
      <AccountantCompileOrReview>0</AccountantCompileOrReview>
      <FSAudited>1</FSAudited>
      <AuditCommittee>1</AuditCommittee>
      <FinancialStatementConsolidated>X</FinancialStatementConsolidated>
      <FederalGrantAuditRequired>1</FederalGrantAuditRequired>
      <FederalGrantAuditPerformed>1</FederalGrantAuditPerformed>
    </IRS990>
    <IRS990ScheduleA documentId="R000002" softwareId="09000073" softwareVersion="v1.00">
      <PubliclySupportedOrg170b1Avi>X</PubliclySupportedOrg170b1Avi>
      <GiftsGrantsContribReceived170>
        <CurrentTaxYearMinus4Years>10411241</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>10306946</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>10817316</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>12422838</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>30006601</CurrentTaxYear>
        <Total>73964942</Total>
      </GiftsGrantsContribReceived170>
      <TaxRevLeviedForOrgBenefit170>
        <CurrentTaxYearMinus4Years>0</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>0</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>0</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>0</CurrentTaxYearMinus1Year>
        <Total>0</Total>
      </TaxRevLeviedForOrgBenefit170>
      <ValueSrvcFcltsFurnishedByGovt>
        <CurrentTaxYearMinus4Years>0</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>0</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>0</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>0</CurrentTaxYearMinus1Year>
        <Total>0</Total>
      </ValueSrvcFcltsFurnishedByGovt>
      <Total170>
        <CurrentTaxYearMinus4Years>10411241</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>10306946</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>10817316</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>12422838</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>30006601</CurrentTaxYear>
        <Total>73964942</Total>
      </Total170>
      <PublicSupportTotal170>73964942</PublicSupportTotal170>
      <OtherIncome170>
        <CurrentTaxYearMinus4Years>0</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>0</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>0</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>0</CurrentTaxYearMinus1Year>
        <Total>0</Total>
      </OtherIncome170>
      <TotalSupport>73964942</TotalSupport>
      <PublicSupportPertcentage170>1</PublicSupportPertcentage170>
      <PublicSupportPertcentPriorYear>1</PublicSupportPertcentPriorYear>
      <ThirtyThreePercntTestsCY170>X</ThirtyThreePercntTestsCY170>
    </IRS990ScheduleA>
    <IRS990ScheduleD documentId="R000003" softwareId="09000073" softwareVersion="v1.00">
      <Land>
        <InvestmentCostOrOtherBasis>0</InvestmentCostOrOtherBasis>
        <OtherCostOrOtherBasis>0</OtherCostOrOtherBasis>
        <BookValue>0</BookValue>
      </Land>
      <Buildings>
        <InvestmentCostOrOtherBasis>0</InvestmentCostOrOtherBasis>
        <OtherCostOrOtherBasis>0</OtherCostOrOtherBasis>
        <Depreciation>0</Depreciation>
        <BookValue>0</BookValue>
      </Buildings>
      <LeaseholdImprovements>
        <InvestmentCostOrOtherBasis>0</InvestmentCostOrOtherBasis>
        <OtherCostOrOtherBasis>0</OtherCostOrOtherBasis>
        <Depreciation>0</Depreciation>
        <BookValue>0</BookValue>
      </LeaseholdImprovements>
      <Equipment>
        <InvestmentCostOrOtherBasis>1380820</InvestmentCostOrOtherBasis>
        <OtherCostOrOtherBasis>0</OtherCostOrOtherBasis>
        <Depreciation>971090</Depreciation>
        <BookValue>409730</BookValue>
      </Equipment>
      <OtherLandBuildings>
        <InvestmentCostOrOtherBasis>0</InvestmentCostOrOtherBasis>
        <OtherCostOrOtherBasis>0</OtherCostOrOtherBasis>
        <Depreciation>0</Depreciation>
        <BookValue>0</BookValue>
      </OtherLandBuildings>
      <TotalOfBookValueLandBuildings>409730</TotalOfBookValueLandBuildings>
    </IRS990ScheduleD>
    <IRS990ScheduleO documentId="R000004" softwareId="09000073" softwareVersion="v1.00">
      <GeneralExplanation>
        <Identifier>F990_P03_S00_L02</Identifier>
        <ReturnReference>Form 990, Part III, Line 2</ReturnReference>
        <Explanation>Accion Social de Puerto Rico, Inc. through its Social and Productive Life Project, propose capacitate the unemployed to earn an income.Through the implementation of this project we'll achieve different needs of our country; education throughout learning new occupations, the possibility to reach a profitability activity of a productive market of work, the opportunity to be part of the human labor in the private sector or become a new entrepreneur, the chance to decrease the governmental support providing their family economics resources to improve their quality of life and the peaceful and personal satisfaction of supplying your family with their needs.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>F990_P06_S0A_L07a</Identifier>
        <ReturnReference>Form 990, Part VI, Section A, Line 7a</ReturnReference>
        <Explanation>The Board of Directos as per Corporate By-Laws has an internal comitee that evaluate the possibles candidate to the Governing Board when the vacancy occurs.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>F990_P06_S0B_L11</Identifier>
        <ReturnReference>Form 990, Part VI, Section B, Line 11</ReturnReference>
        <Explanation>The source of information ussed to prepared the 990 return is the Annual Report submitted to the State Agency or Grantee. In that reports include a detail of the services offered and the amount disbursment. These reports are presente to the Board of Director and Executive Director in a meeting. Additional, the financial data is provided by the Finance Department, and all accounts are reconcile.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>F990_P06_S0B_L12c</Identifier>
        <ReturnReference>Form 990, Part VI, Section B, Line 12c</ReturnReference>
        <Explanation>The Human Resources Department have an schedule differents seminars and workshops for the employees during the year. In these seminars include the Employee Manual, Conflict of Interest and the Whisteblowers policy.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>F990_P06_S0B_L15</Identifier>
        <ReturnReference>Form 990, Part VI, Section B, Line 15</ReturnReference>
        <Explanation>During 2009, the Company subcontract an external consulting company to prepared a detailed Distribution and Retribution Scale. The purpose of these is to compare the salaries, positions and responsabilities of our employees in comparisson with the market. These report was presented to the Board of Directors for their approval before the implementation.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>F990_P06_S0C_L19</Identifier>
        <ReturnReference>Form 990, Part VI, Section C, Line 19</ReturnReference>
        <Explanation>The documents are available for examination upon request.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>F990_P10_S00_L16</Identifier>
        <ReturnReference>Form 990, Part X, Line 16</ReturnReference>
        <Explanation>The cash on hand refers to the accounts payable to the Business Incentive Program</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
  </ReturnData>
</Return>