Form 990 for tax year 2024

Filed by GAUDIUM ET SPES.

Totals

Total revenue: $1,693,193
Total expenses: $1,428,716
Contributions and grants received: $1,654,463
Grants paid: $983,242
Program service revenue: $0
Investment income: $38,730
Other revenue: $0
Total assets, end of year: $1,110,354
Total liabilities, end of year: $0
Net assets or fund balances, end of year: $1,110,354
Program services expenses (Part IX): $983,242
Management and general expenses: $445,474
Fundraising expenses: $0
Program service expenses (Part III): $983,242

Program services were 68.8% 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

$1,654,463
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 $38,730 · 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

total $0 · 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

$0

Functional expenses

Part IX, the statement of functional expenses.

1 · Grants to domestic organizations and governments

total $416,600 · program services $416,600
2 · Grants to domestic individuals

total $0 · program services $0
3 · Grants to foreign organizations and individuals

total $566,642 · program services $566,642
4 · Benefits paid to or for members

total $0 · program services $0
5 · Compensation of officers, directors and key employees

total $38,000 · program services $0 · management and general $38,000 · fundraising $0
6 · Compensation of disqualified persons

total $0 · program services $0 · management and general $0 · fundraising $0
7 · Other salaries and wages

total $0 · program services $0 · management and general $0 · fundraising $0
8 · Pension plan contributions

total $0 · program services $0 · management and general $0 · fundraising $0
9 · Other employee benefits

total $0 · program services $0 · management and general $0 · fundraising $0
10 · Payroll taxes

total $0 · program services $0 · management and general $0 · fundraising $0
11a · Fees: management

total $0 · program services $0 · management and general $0 · fundraising $0
11b · Fees: legal

total $22,201 · program services $0 · management and general $22,201 · fundraising $0
11c · Fees: accounting

total $19,467 · program services $0 · management and general $19,467 · fundraising $0
11d · Fees: lobbying

total $67,831 · program services $0 · management and general $67,831 · fundraising $0
11e · Fees: professional fundraising services

total $0 · fundraising $0
11f · Fees: investment management

total $3,632 · program services $0 · management and general $3,632 · fundraising $0
11g · Fees: other

total $88,106 · program services $0 · management and general $88,106 · fundraising $0
12 · Advertising and promotion

total $19,934 · program services $0 · management and general $19,934 · fundraising $0
13 · Office expenses

total $1,669 · program services $0 · management and general $1,669 · fundraising $0
14 · Information technology

total $12,596 · program services $0 · management and general $12,596 · 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 $47,237 · program services $0 · management and general $47,237 · 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 $66,106 · program services $0 · management and general $66,106 · fundraising $0
20 · Interest

total $0 · program services $0 · management and general $0 · fundraising $0
21 · Payments to affiliates

total $0 · program services $0 · management and general $0 · fundraising $0
22 · Depreciation, depletion and amortization

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

total $2,633 · program services $0 · management and general $2,633 · fundraising $0
24a · Other expenses: Bank Charges

total $39,905 · program services $0 · management and general $39,905 · fundraising $0
24b · Other expenses: Other

total $16,157 · program services $0 · management and general $16,157 · fundraising $0
24c · Other expenses

total $0 · program services $0 · management and general $0 · fundraising $0
24d · Other expenses

total $0 · program services $0 · management and general $0 · fundraising $0
24e · All other expenses

total $0 · program services $0 · management and general $0 · 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 $285,753 · end of year $919,974
2 · Savings and temporary cash investments

beginning of year $9,273 · end of year $1,972
3 · Pledges and grants receivable

beginning of year $0 · end of year $0
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 $0 · end of year $0
10a · Land, buildings and equipment: cost or other basis

$0
10b · Land, buildings and equipment: accumulated depreciation

$0
10c · Land, buildings and equipment, net

beginning of year $0 · end of year $0
11 · Investments: publicly traded securities

beginning of year $560,040 · end of year $188,408
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 $0 · end of year $0
17 · Accounts payable and accrued expenses

beginning of year $0 · end of year $0
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
25 · Other liabilities

beginning of year $0 · end of year $0
27 · Net assets without donor restrictions

beginning of year $855,066 · end of year $1,110,354
28 · Net assets with donor restrictions

beginning of year $0 · end of year $0

Mission and programs · 2024

Mission

Economic support to philanthropy projects in connection with 1 provision of healthcare and nutritional support to impoverished communities in PR and worldwide and 2 restoration and preservation of historically and culturally important buildings works of art and artifacts related to the Catholic Church in Puerto Rico and worldwide.

Activities or mission (Part I)

The organizations mission is economic support to philanthropy projects in connection with 1 provision of healthcare and nutritional support to impoverished communities in Puerto Rico and worldwide in collaboration with the Catholic Church and 2 restoration and preservation of historically and culturally important buildings works of art and artifacts related to the Catholic Church in the Commonwealth of Puerto Rico and worldwide.

Economic Support - In 2024 the organization continued providing economic assistance to non-profit organizations and charitable entities dedicated to serving impoverished communities families in crisis and vulnerable populations. Support was directed to programs focused on poverty relief food assistance housing aid medical needs pastoral care and holistic support to families mothers adolescents and children experiencing difficult social or economic circumstances. Grants also supported humanitarian initiatives that uphold human dignity through social services educational scholarships youth development pastoral activities and assistance to individuals with disabilities. Additional contributions were made to international charitable missions aimed at helping families pay for essential needs such as food shelter utilities medicine and school expenses as well as programs assisting victims of abuse or communities recovering from hardship. Further support was provided to charitable organizations carrying out missionary cultural and ecclesiastical work in the United States Puerto Rico Latin America Europe Africa and other regions. These initiatives included funding medical and social services support for refugees and displaced individuals and various programs serving the most vulnerable worldwide.

Expenses $751,349
Restoration and Preservation - In 2024 the organization continued providing financial support for the restoration preservation and maintenance of culturally and historically significant structures particularly Catholic churches chapels religious institutions and heritage sites. Grants funded the repair of roofs and structural elements restoration of 17th and 18th century architecture conservation of liturgical and cultural artifacts and improvements necessary to maintain these sites for community use and historical preservation. Additional support was directed to projects involving the construction or repair of facilities that serve local communities and religious missions including water-well projects and infrastructure improvements in underserved regions. These efforts help protect historical patrimony ensure the continuity of religious and cultural traditions and provide safe functional spaces for worship education and community engagement.

Expenses $231,893

As filed on the 2024 return.

Listed in Part VII

Raul Vidal Sepulveda

President

Total calculated

$15,250

From this org

$15,250

From related orgs

$0

Other

$0

Hours/week

20
Rafael Rovira Arbona

Vicepresident

Total calculated

$12,750

From this org

$12,750

From related orgs

$0

Other

$0

Hours/week

20
Mikel Eguia Moreda

Treasurer

Total calculated

$10,000

From this org

$10,000

From related orgs

$0

Other

$0

Hours/week

20

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

Colegio Maria Auxiliadora de Carolina

$50,000

Economic support for children living in poverty and vulnerable childhood situations.
Colegio Nuestra Senora del Carmen

$40,000

Economic support for children living in poverty and vulnerable childhood situations.
Foundation Order of Malta Inc

$37,600

Assistance for the elderly in Puerto Rico and Cuba
La Perla de Gran Precio Inc

$35,000

Including assistance for vulnerable communities medical aid social services and relief programs that uphold human dignity and serve those most in need.
Instituto Santa Ana Inc

$30,000

Economic support to organization that welcomes girls who are victims of abuse providing them a safe loving environment.
Casa de Ninos Manuel Fernandez Juncos Inc

$30,000

Economic support for children living in poverty and vulnerable childhood situations.
Global Giving Foundation

$25,000

Economic support to organization that provides mentorship leadership development academic support and prevention programs for adolescents at social risk in Puerto Rico.
PR Education Initiative Corp

$25,000

Student scholarships
Nunciatura Apostolica Naciones Unidas

$25,000

This money was used for intern scholarships.
Proyecto Nacer Inc

$20,000

Economic support to organization that provides holistic support to adolescent parent-families helping young mothers and fathers complete their education care for their children and build stable futures.

The 10 largest by cash amount. The API serves every itemized grant.

Provenance

Return type: form_990
Tax year: 2024
Filed: 17 November 2025
IRS schema version: 2024v5.1
Source object: 202543219349318024

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

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