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← UNIVERSITY OF PUERTO RICO SCHOOL OF LAW TRUST

Form 990 for tax year 2025

Filed by UNIVERSITY OF PUERTO RICO SCHOOL OF LAW TRUST.

Totals

Total revenue
$495,711
Total expenses
$452,569
Contributions and grants received
$142,271
Grants paid
$32,500
Program service revenue
$301,966
Investment income
$51,474
Other revenue
$0
Total assets, end of year
$1,400,343
Total liabilities, end of year
$16,257
Net assets or fund balances, end of year
$1,384,086
Program services expenses (Part IX)
$345,533
Management and general expenses
$107,036
Fundraising expenses
$0
Program service expenses (Part III)
$345,533

Program services were 76.3% 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.

  • 1f · All other contributions, gifts and grants

    $142,271

  • 2a · Program service revenue: EDUC. PROGRAM & EXAMINATION R

    total $249,766 · related or exempt $249,766

  • 2b · Program service revenue: SUMMER LEGAL WORKSHOP PROGRAM

    total $52,200 · related or exempt $52,200

  • 3 · Investment income

    total $39,422 · related or exempt $39,422

  • 7a · Gross sales of assets other than inventory

    securities $149,552

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

    securities $137,500

  • 7c · Gain or loss

    securities $12,052

  • 7d · Net gain or loss

    total $12,052 · related or exempt $12,052

Functional expenses

Part IX, the statement of functional expenses.

  • 2 · Grants to domestic individuals

    total $32,500 · program services $32,500

  • 11c · Fees: accounting

    total $13,223 · program services $6,693 · management and general $6,530

  • 11g · Fees: other

    total $250,884 · program services $205,660 · management and general $45,224

  • 12 · Advertising and promotion

    total $2,973 · program services $2,973

  • 13 · Office expenses

    total $5,590 · program services $4,538 · management and general $1,052

  • 22 · Depreciation, depletion and amortization

    total $149 · management and general $149

  • 23 · Insurance

    total $2,730 · management and general $2,730

  • 24a · Other expenses: WORKSHOPS & TRAINING

    total $51,675 · program services $51,675

  • 24b · Other expenses: GULF TOURNAMENT

    total $26,293 · management and general $26,293

  • 24c · Other expenses: BANK & INVESTMENTS CHARGE

    total $24,438 · management and general $24,438

  • 24d · Other expenses: CONTINUED EDUCATION & FOO

    total $22,912 · program services $22,912

  • 24e · All other expenses

    total $19,202 · program services $18,582 · management and general $620

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $123,176 · end of year $129,504

  • 2 · Savings and temporary cash investments

    beginning of year $19,307 · end of year $26,122

  • 4 · Accounts receivable

    beginning of year $6,303 · end of year $5,525

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

    $15,046

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

    $14,154

  • 10c · Land, buildings and equipment, net

    beginning of year $1,041 · end of year $892

  • 11 · Investments: publicly traded securities

    beginning of year $1,105,748 · end of year $1,238,300

  • 17 · Accounts payable and accrued expenses

    beginning of year $15,547 · end of year $16,257

  • 27 · Net assets without donor restrictions

    beginning of year $817,560 · end of year $995,687

  • 28 · Net assets with donor restrictions

    beginning of year $422,468 · end of year $388,399

Mission and programs · 2025

Mission

PROMOTING THE ADVANCEMENT OF THE HIGHEST EXCELLENCE IN LEGAL EDUCATION

  • 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.

    Expenses $227,820 · Grants $32,500 · Revenue $227,820

  • 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).

    Expenses $99,689 · Revenue $99,689

  • 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.

    Expenses $18,024 · Revenue $18,024

As filed on the 2025 return.

Listed in Part VII

  • Lcda Maria Garay

    EXECUTIVE DI

    Total calculated
    $42,512
    From this org
    $42,512
    From related orgs
    $0
    Other
    $0
    Hours/week
    8

  • Vivian Neptune

    DEAN

    Total calculated
    $3,291
    From this org
    $3,291
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

  • Antonio Escudero

    PRESIDENT

    Total calculated
    $0

  • Lcdo Juan C Galanes

    TRUSTEE

    Total calculated
    $0

  • Lcda Maria C Mena Irizarry

    TRUSTEE

    Total calculated
    $0

  • Lcda Yanis Blanco Santiago

    TRUSTEE

    Total calculated
    $0

  • Lcdo Salvador Casellas Toro

    TRUSTEE

    Total calculated
    $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
2025
Filed
29 May 2026
IRS schema version
2025v4.0
Source object
202601529349300760

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