Form 990 for tax year 2024
Filed by LIGA ESTUDIANTES DE ARTE DE SAN JUAN INC P O BOX 5181.
Totals
- Total revenue
- $957,915
- Total expenses
- $941,249
- Contributions and grants received
- $401,119
- Grants paid
- $0
- Program service revenue
- $525,809
- Investment income
- $6,308
- Other revenue
- $24,679
- Total assets, end of year
- $691,182
- Total liabilities, end of year
- $86,856
- Net assets or fund balances, end of year
- $604,326
- Program services expenses (Part IX)
- $808,298
- Management and general expenses
- $132,951
- Fundraising expenses
- $0
- Program service expenses (Part III)
- $808,298
Program services were 85.9% 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
$156,980
-
1c · Fundraising events
$165,832
-
1d · Related organizations
$0
-
1e · Government grants (contributions)
$0
-
1f · All other contributions, gifts and grants
$78,307
-
1g · Noncash contributions included above
$0
-
2a · Program service revenue: MATERIALS FEES
total $8,317 · related or exempt $8,317 · unrelated business $0 · excluded $0
-
2b · Program service revenue: ENROLLMENT FEES
total $517,492 · related or exempt $517,492 · 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 $6,308 · related or exempt $6,308 · 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 $5,200 · personal property $0
-
6b · Less rental expenses
real property $0 · personal property $0
-
6c · Rental income or loss
real property $5,200 · personal property $0
-
6d · Net rental income or loss
total $5,200 · related or exempt $5,200 · unrelated business $0 · excluded $0
-
7c · Gain or loss
securities $0 · other assets $0
-
8a · Fundraising events: contributions included on line 1c
$70,658
-
11a · Other revenue: UNREALIZED GAIN ON INVESTMENTS
total $2,575 · related or exempt $2,575 · unrelated business $0 · excluded $0
-
11b · Other revenue: OTHER INCOME
total $16,530 · related or exempt $16,530 · unrelated business $0 · excluded $0
-
11d · All other revenue
total $374 · related or exempt $374 · unrelated business $0 · excluded $0
-
11e · Other revenue, total
$19,479
Functional expenses
Part IX, the statement of functional expenses.
-
1 · Grants to domestic organizations and governments
total $0 · program services $0
-
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 $0 · program services $0 · management and general $0 · fundraising $0
-
6 · Compensation of disqualified persons
total $0 · program services $0 · management and general $0 · fundraising $0
-
7 · Other salaries and wages
total $277,510 · program services $204,568 · management and general $72,942 · fundraising $0
-
8 · Pension plan contributions
total $0 · program services $0 · management and general $0 · fundraising $0
-
9 · Other employee benefits
total $9,684 · program services $5,976 · management and general $3,708 · fundraising $0
-
10 · Payroll taxes
total $29,546 · program services $21,780 · management and general $7,766 · fundraising $0
-
11a · Fees: management
total $0 · program services $0 · management and general $0 · fundraising $0
-
11b · Fees: legal
total $0 · program services $0 · management and general $0 · 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 $225,184 · program services $222,748 · management and general $2,436 · fundraising $0
-
12 · Advertising and promotion
total $19,886 · program services $19,886 · management and general $0 · fundraising $0
-
13 · Office expenses
total $13,208 · program services $2,356 · management and general $10,852 · fundraising $0
-
14 · Information technology
total $4,343 · program services $0 · management and general $4,343 · fundraising $0
-
15 · Royalties
total $0 · program services $0 · management and general $0 · fundraising $0
-
16 · Occupancy
total $0 · program services $0 · management and general $0 · fundraising $0
-
17 · Travel
total $0 · program services $0 · management and general $0 · 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 $21,663 · program services $0 · management and general $21,663 · fundraising $0
-
21 · Payments to affiliates
total $0 · program services $0 · management and general $0 · fundraising $0
-
22 · Depreciation, depletion and amortization
total $3,348 · program services $2,846 · management and general $502 · fundraising $0
-
23 · Insurance
total $7,205 · program services $7,205 · management and general $0 · fundraising $0
-
24a · Other expenses: EDUCATIONAL MATERIALS
total $31,369 · program services $31,369 · management and general $0 · fundraising $0
-
24b · Other expenses: SCHOLARSHIPS FOR STUDENTS
total $17,077 · program services $17,077 · management and general $0 · fundraising $0
-
24c · Other expenses: ACTIVITIES
total $181,643 · program services $181,643 · management and general $0 · fundraising $0
-
24d · Other expenses: REPAIRS AND MAINTENACE
total $63,834 · program services $57,451 · management and general $6,383 · fundraising $0
-
24e · All other expenses
total $35,749 · program services $33,393 · management and general $2,356 · fundraising $0
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $531,794 · end of year $561,060
-
2 · Savings and temporary cash investments
beginning of year $0 · end of year $0
-
3 · Pledges and grants receivable
beginning of year $0 · end of year $0
-
4 · Accounts receivable
beginning of year -$3,902 · end of year $5,169
-
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 $0 · end of year $0
-
10a · Land, buildings and equipment: cost or other basis
$272,048
-
10b · Land, buildings and equipment: accumulated depreciation
$262,551
-
10c · Land, buildings and equipment, net
beginning of year $12,845 · end of year $9,497
-
11 · Investments: publicly traded securities
beginning of year $0
-
12 · Investments: other securities
beginning of year $62,197 · end of year $67,665
-
13 · Investments: program-related
beginning of year $0
-
14 · Intangible assets
beginning of year $0
-
15 · Other assets
beginning of year $46,283 · end of year $47,791
-
17 · Accounts payable and accrued expenses
beginning of year $61,109 · end of year $86,856
-
18 · Grants payable
beginning of year $0 · end of year $0
-
19 · Deferred revenue
beginning of year $0 · end of year $0
-
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
-
27 · Net assets without donor restrictions
beginning of year $256,754 · end of year $487,876
-
28 · Net assets with donor restrictions
beginning of year $331,354 · end of year $116,450
Mission and programs · 2024
Mission
To provide quality arts education through a non-academic program designed to develop student's talent and technical skills whether they aspire to become professional artists or just for their own personal enjoyment.
Activities or mission (Part I)
To provide quality art education through a non academic program designed to develop student's talent and technical skills,whether they aspire to become professional artists or just for their own personal enjoyment.
-
Our organization is committed to provide education in the visual arts and to support those engaged in these activities. The school, with its three galleries and many classroom studios, has provided a space for cultural and artistic activities for over fifty years. Our primary objective is the development and instructional process of the arts. We teach children, youths and adults and offer courses in painting, drawing, caricature, sculpture, engraving, pottery and photography, among many others. Recently, we added new courses in goldsmith, stained-glass, and Art History. We provide a space for our local arts professors through our different courses and continually search for new modalities in the arts adding them to our extensive course listing. Our scholarship program is available for talented students unable to afford our courses. Two thousand two hundred thirteen students (2,289) participated in courses during the school year ended June 2025, and approximately eighteen thousand persons have been impacted through our activities and exhibits in that same period.
Expenses $808,298
As filed on the 2024 return.
Listed in Part VII
-
Maria L Carrasquillo Ramirez
Executive Director
- Total calculated
- $54,217
- From this org
- $54,217
- From related orgs
- $0
- Other
- $0
- Hours/week
- 40
-
Laura M Noya Murati
President, Board of Directors
- Total calculated
- $0
- Hours/week
- 1
-
Eduardo Cabrer
Vice-President, Board of Directors
- Total calculated
- $0
- Hours/week
- 0
-
Jose Ramon Quinones
Secretary, Board of Directors
- Total calculated
- $0
- Hours/week
- 0
-
Humberto J Laboy Zengotita
Treasurer, Board of Directors
- Total calculated
- $0
- Hours/week
- 0
-
Russell Patterson
Vocal, Board of Directors
- Total calculated
- $0
- Hours/week
- 0
-
Rebbeca Blanco
Vocal, Board of Directors
- Total calculated
- $0
- Hours/week
- 0
-
Ada Moledo Gorbea
Vocal, Board of Directors
- Total calculated
- $0
- Hours/week
- 0
-
Miguel Centeno Diez
Vocal, Board of Directors
- Total calculated
- $0
- Hours/week
- 0
-
Susanne Ramirez de Arellano
Vocal, Board of Directors
- Total calculated
- $0
- Hours/week
- 0
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.
Grants on this return
No itemized grants to organizations on this return.
Provenance
- Return type
- form_990
- Tax year
- 2024
- Filed
- 15 May 2026
- IRS schema version
- 2024v5.0
- Source object
- 202601359349303380
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.