Skip to content
Nonprofiteer
← PUERTO RICO LEGAL SERVICES INCORPORATED

Form 990 for tax year 2023

Filed by PUERTO RICO LEGAL SERVICES INCORPORATED.

Totals

Total revenue
$22,381,790
Total expenses
$19,978,324
Contributions and grants received
$22,111,895
Grants paid
$611,774
Program service revenue
$0
Investment income
$186,986
Other revenue
$82,909
Total assets, end of year
$25,357,993
Total liabilities, end of year
$8,807,228
Net assets or fund balances, end of year
$16,550,765
Program services expenses (Part IX)
$16,391,192
Management and general expenses
$3,587,132
Fundraising expenses
$0
Program service expenses (Part III)
$16,391,192

Program services were 82.0% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1a · Federated campaigns

    $0

  • 1b · Membership dues

    $0

  • 1c · Fundraising events

    $0

  • 1d · Related organizations

    $0

  • 1e · Government grants (contributions)

    $0

  • 1f · All other contributions, gifts and grants

    $22,111,895

  • 1g · Noncash contributions included above

    $0

  • 2a · Program service revenue

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 2b · Program service revenue

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 2c · Program service revenue

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 2d · Program service revenue

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 2e · Program service revenue

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 2f · All other program service revenue

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 3 · Investment income

    total $186,986 · related or exempt $0 · unrelated business $0 · excluded $0

  • 4 · Income from investment of tax-exempt bond proceeds

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 5 · Royalties

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 6a · Gross rents

    real property $0 · personal property $0

  • 6b · Less rental expenses

    real property $0 · personal property $0

  • 6c · Rental income or loss

    real property $0 · personal property $0

  • 6d · Net rental income or loss

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 7a · Gross sales of assets other than inventory

    securities $0 · other assets $0

  • 7b · Less cost or other basis and sales expenses

    securities $0 · other assets $0

  • 7c · Gain or loss

    securities $0 · other assets $0

  • 7d · Net gain or loss

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 8a · Fundraising events: gross income

    $0

  • 8a · Fundraising events: contributions included on line 1c

    $0

  • 8b · Fundraising events: direct expenses

    $0

  • 8c · Net income from fundraising events

    total $0 · unrelated business $0 · excluded $0

  • 9a · Gaming: gross income

    $0

  • 9b · Gaming: direct expenses

    $0

  • 9c · Net income from gaming

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 10a · Gross sales of inventory

    $0

  • 10b · Cost of goods sold

    $0

  • 10c · Net income from sales of inventory

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 11a · Other revenue: Notarial Seals Fees Collections Pursuant PR Act No 51 of 2017

    total $82,909 · related or exempt $0 · unrelated business $0 · excluded $0

  • 11b · Other revenue

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 11c · Other revenue

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 11d · All other revenue

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 11e · Other revenue, total

    $82,909

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $611,774 · program services $611,774

  • 2 · Grants to domestic individuals

    total $0 · program services $0

  • 3 · Grants to foreign organizations and individuals

    total $0 · program services $0

  • 4 · Benefits paid to or for members

    total $0 · program services $0

  • 5 · Compensation of officers, directors and key employees

    total $771,030 · program services $569,656 · management and general $201,374 · fundraising $0

  • 6 · Compensation of disqualified persons

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 7 · Other salaries and wages

    total $6,930,581 · program services $5,743,440 · management and general $1,187,141 · fundraising $0

  • 8 · Pension plan contributions

    total $313,930 · program services $243,210 · management and general $70,720 · fundraising $0

  • 9 · Other employee benefits

    total $2,829,764 · program services $2,269,799 · management and general $559,965 · fundraising $0

  • 10 · Payroll taxes

    total $856,384 · program services $699,245 · management and general $157,139 · fundraising $0

  • 11a · Fees: management

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 11b · Fees: legal

    total $3,482,701 · program services $3,151,918 · management and general $330,783 · fundraising $0

  • 11c · Fees: accounting

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 11d · Fees: lobbying

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 11e · Fees: professional fundraising services

    total $0 · fundraising $0

  • 11f · Fees: investment management

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 11g · Fees: other

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 12 · Advertising and promotion

    total $459,116 · program services $457,443 · management and general $1,673 · fundraising $0

  • 13 · Office expenses

    total $120,534 · program services $91,706 · management and general $28,828 · fundraising $0

  • 14 · Information technology

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 15 · Royalties

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 16 · Occupancy

    total $642,883 · program services $642,883 · management and general $0 · fundraising $0

  • 17 · Travel

    total $73,163 · program services $37,803 · management and general $35,360 · fundraising $0

  • 18 · Travel or entertainment for public officials

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 19 · Conferences, conventions and meetings

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 20 · Interest

    total $28,774 · program services $8,441 · management and general $20,333 · fundraising $0

  • 21 · Payments to affiliates

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 22 · Depreciation, depletion and amortization

    total $434,683 · program services $0 · management and general $434,683 · fundraising $0

  • 23 · Insurance

    total $127,654 · program services $99,348 · management and general $28,306 · fundraising $0

  • 24a · Other expenses: Telephone

    total $217,126 · program services $181,925 · management and general $35,201 · fundraising $0

  • 24b · Other expenses: Litigation

    total $337,898 · program services $337,873 · management and general $25 · fundraising $0

  • 24c · Other expenses: Security

    total $314,637 · program services $222,624 · management and general $92,013 · fundraising $0

  • 24d · Other expenses: Utilities

    total $223,682 · program services $198,155 · management and general $25,527 · fundraising $0

  • 24e · All other expenses

    total $1,202,010 · program services $823,949 · management and general $378,061 · fundraising $0

  • 26 · Joint costs (an allocation of the lines above)

    total $0 · program services $0 · management and general $0 · fundraising $0

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $17,088,963 · end of year $16,836,103

  • 2 · Savings and temporary cash investments

    beginning of year $1,003,587 · end of year $3,109,032

  • 3 · Pledges and grants receivable

    beginning of year $228,054 · end of year $202,745

  • 4 · Accounts receivable

    beginning of year $0 · end of year $0

  • 5 · Loans and receivables from officers and key people

    beginning of year $0 · end of year $0

  • 6 · Loans and receivables from disqualified persons

    beginning of year $0 · end of year $0

  • 7 · Other notes and loans receivable

    beginning of year $0 · end of year $0

  • 8 · Inventories for sale or use

    beginning of year $0 · end of year $0

  • 9 · Prepaid expenses and deferred charges

    beginning of year $120,823 · end of year $115,822

  • 10a · Land, buildings and equipment: cost or other basis

    $7,304,584

  • 10b · Land, buildings and equipment: accumulated depreciation

    $4,230,719

  • 10c · Land, buildings and equipment, net

    beginning of year $2,496,556 · end of year $3,073,865

  • 11 · Investments: publicly traded securities

    beginning of year $0 · end of year $0

  • 12 · Investments: other securities

    beginning of year $0 · end of year $0

  • 13 · Investments: program-related

    beginning of year $0 · end of year $0

  • 14 · Intangible assets

    beginning of year $0 · end of year $0

  • 15 · Other assets

    beginning of year $1,810,780 · end of year $2,020,426

  • 17 · Accounts payable and accrued expenses

    beginning of year $1,680,405 · end of year $1,841,726

  • 18 · Grants payable

    beginning of year $0 · end of year $0

  • 19 · Deferred revenue

    beginning of year $5,162,423 · end of year $5,002,757

  • 20 · Tax-exempt bond liabilities

    beginning of year $0 · end of year $0

  • 21 · Escrow or custodial account liability

    beginning of year $0 · end of year $0

  • 22 · Loans and payables to officers and key people

    beginning of year $0 · end of year $0

  • 23 · Secured mortgages and notes payable

    beginning of year $0 · end of year $0

  • 24 · Unsecured notes and loans payable

    beginning of year $0 · end of year $0

  • 25 · Other liabilities

    beginning of year $1,758,636 · end of year $1,962,745

  • 27 · Net assets without donor restrictions

    beginning of year $0 · end of year $0

  • 28 · Net assets with donor restrictions

    beginning of year $14,147,299 · end of year $16,550,765

Mission and programs · 2023

Mission

TO PROMOTE AND PROVIDE CIVIL LEGAL SERVICES TO ELIGIBLE DISADVANTAGED INDIVIDUALS AND COMMUNITIES SO THAT THROUGH EDUCATION TRAINING AND LEGAL REPRESENTATION THEY HAVE ACCESS TO THE SYSTEM OF LAW AND JUSTICE.

Activities or mission (Part I)

TO PROMOTE AND PROVIDE CIVIL LEGAL SERVICE TO INDIVIDUALS AND COMMUNITIES SO THAT THROUGH EDUCATION TRAINING AND LEGAL REPRESENTATION THEY HAVE ACCES TO THE SYSTEM OF THE LAW AND JUSTICE.

  • THE BASIC FIELD GRANT IS THE MAJOR ENTITYS FUND THAT PROVIDES ASSISTANCE IN NON-CRIMINAL PROCEEDINGS FOR QUALIFYING FINANCIAL DISADVANTAGED PROGRAM PARTICIPANTS. SOME OF THE PROCEEDINGS COVERED ARE FAMILY LAW DOMESTIC VIOLENCE EMPLOYMENT SPECIAL EDUCATION HEALTH HOUSING LAW CONSUMER RIGHTS ENVIROMENTAL LAW MIGRANT FARM WORKERS RIGHT AND COMMUNITY DEVELOPMENT. THE BASIC PROGRAM WORKED APROXIMATELY 21,000 CASES FOR LOW INCOME DURING THE YEAR.

    Expenses $9,696,430

  • THE LEGAL SERVICE CORPORATION REQUIRED THAT PUERTO RICO LEGAL SERVICES INCPRLSI DESIGNATE A MINIMUM OF 12.50% OF ITS ANNUAL FUNDING TO PRIVATE ATTORNEY INVOLVEMENT EFFORT ENCOURAGING ATTORNEYS IN PRIVATE PRACTICE TO PROVIDE FREE LEGAL ASSISTANCE TO INDIGENT INDIVIDUALS AND COMMUNITIES. THE FUNDING TO PRIVATE ATTORNEYS DURING THE YEAR PROVIDED SERVICES IN APPROXIMATELY 5,600 CASES FOR LOW INCOME FAMILIES.

    Expenses $3,480,515 · Grants $611,774

  • LEGAL ASSISTANCE IS PROVIDED TO MIGRANT FARM WORKERS IN THE PRIORITY AREAS LISTED. DURING THE YEAR THE ORGANIZATION PROVIDED SERVICES TO VARIOUS MIGRANT WORKERS CASES.

    Expenses $71,734

  • Disaster Relief Grant

    Expenses $378,890

  • Non LSC Programs

    Expenses $2,763,623

As filed on the 2023 return.

Listed in Part VII

  • Hadassa Santini Colberg Esq

    EXECUTIVE DIRECTOR

    Total calculated
    $150,063
    From this org
    $149,726
    From related orgs
    $0
    Other
    $337
    Hours/week
    37.5

    Schedule J breakdown matched by us

    Base
    $149,727
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $0
    Filer's total
    $149,727

  • Alejandro Figueroa Quevedo

    DEPUTY EXECUTIVE DIRECTOR

    Total calculated
    $128,748
    From this org
    $128,495
    From related orgs
    $0
    Other
    $253
    Hours/week
    37.5

  • Gladys Ares Rivera

    PAI DIRECTOR

    Total calculated
    $104,561
    From this org
    $104,150
    From related orgs
    $0
    Other
    $411
    Hours/week
    37.5

  • Arlene Ayala Cuevas

    HUMAN RESOURCES DIRECTOR

    Total calculated
    $97,787
    From this org
    $97,787
    From related orgs
    $0
    Other
    $0
    Hours/week
    37.5

  • Marggiemay Burgos Arocho

    COMPLIANCE DIRECTOR

    Total calculated
    $97,321
    From this org
    $96,910
    From related orgs
    $0
    Other
    $411
    Hours/week
    37.5

  • Maridiane Torres Ayala

    COMPTROLLER

    Total calculated
    $97,977
    From this org
    $96,822
    From related orgs
    $0
    Other
    $1,155
    Hours/week
    37.5

  • Juan J Ocasio Belmonte

    IT DIRECTOR

    Total calculated
    $97,169
    From this org
    $97,140
    From related orgs
    $0
    Other
    $29
    Hours/week
    37.5

  • Heriberto Quinones Echevarria

    PRESIDENT

    Total calculated
    $0
    Hours/week
    4

  • Jesus Garcia Oyola

    VICE PRESIDENT I

    Total calculated
    $0
    Hours/week
    3

  • Hector R Romero Carrion

    VICE PRESIDENT II

    Total calculated
    $0
    Hours/week
    3

  • Samaria Alvarez Garcia

    SECRETARY

    Total calculated
    $0
    Hours/week
    3

  • Jose J Mercado Carrasquillo

    TREASURY

    Total calculated
    $0
    Hours/week
    3

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

  • PRO BONO INC

    $611,774

    COMPLIANCE WITH PRIVATE ATTORNEY INVOLMENT REQUIREMENT

Provenance

Return type
form_990
Tax year
2023
Filed
8 November 2024
IRS schema version
2023v5.1
Source object
202433139349301348

Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.

The source document this was parsed from is served over the API, which is where bulk and document access live.