Form 990 for tax year 2023
Filed by UNIVERSITY OF PUERTO RICO SCHOOL OF LAW TRUST.
Totals
- Total revenue
- $644,038
- Total expenses
- $670,971
- Contributions and grants received
- $403,882
- Grants paid
- $30,000
- Program service revenue
- $123,981
- Investment income
- $21,302
- Other revenue
- $94,873
- Total assets, end of year
- $1,305,334
- Total liabilities, end of year
- $20,506
- Net assets or fund balances, end of year
- $1,284,828
- Program services expenses (Part IX)
- $575,607
- Management and general expenses
- $95,364
- Fundraising expenses
- $0
- Program service expenses (Part III)
- $575,607
Program services were 85.8% 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.
-
1f · All other contributions, gifts and grants
$403,882
-
2a · Program service revenue: EDUC. PROGRAM & EXAMINATION R
total $123,981 · related or exempt $123,981
-
3 · Investment income
total $21,302 · related or exempt $21,302
-
11a · Other revenue: OTHER REVENUES
total $94,873 · related or exempt $94,873
-
11e · Other revenue, total
$94,873
Functional expenses
Part IX, the statement of functional expenses.
-
2 · Grants to domestic individuals
total $30,000 · program services $30,000
-
11c · Fees: accounting
total $10,072 · program services $10,072
-
11g · Fees: other
total $530,826 · program services $483,631 · management and general $47,195
-
12 · Advertising and promotion
total $2,304 · program services $2,304
-
13 · Office expenses
total $1,879 · program services $1,879
-
22 · Depreciation, depletion and amortization
total $630 · management and general $630
-
23 · Insurance
total $2,447 · management and general $2,447
-
24a · Other expenses: OTHER EXPENSES 1
total $29,184 · program services $7,594 · management and general $21,590
-
24b · Other expenses: MISCELLANEOUS EXPENSE 3
total $17,888 · program services $17,888
-
24c · Other expenses: BANK & INVESTMENTS CHARGE
total $16,817 · management and general $16,817
-
24d · Other expenses: MISCELLANEOUS EXPENSE
total $8,504 · program services $3,319 · management and general $5,185
-
24e · All other expenses
total $20,420 · program services $18,920 · management and general $1,500
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $203,144 · end of year $243,522
-
2 · Savings and temporary cash investments
beginning of year $14,881 · end of year $16,829
-
4 · Accounts receivable
beginning of year $6,039 · end of year $5,023
-
10a · Land, buildings and equipment: cost or other basis
$15,046
-
10b · Land, buildings and equipment: accumulated depreciation
$13,577
-
10c · Land, buildings and equipment, net
beginning of year $2,099 · end of year $1,469
-
11 · Investments: publicly traded securities
beginning of year $1,009,577 · end of year $1,038,491
-
17 · Accounts payable and accrued expenses
beginning of year $20,085 · end of year $20,506
-
27 · Net assets without donor restrictions
beginning of year $690,542 · end of year $757,794
-
28 · Net assets with donor restrictions
beginning of year $525,113 · end of year $527,034
Mission and programs · 2023
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 $204,913 · Grants $30,000
-
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 $350,452
-
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 $20,242
As filed on the 2023 return.
Listed in Part VII
-
Lcda Maria GarayLCDA MARIA GARAY
EXECUTIVE DI
- Total calculated
- $35,950
- From this org
- $35,950
- From related orgs
- $0
- Other
- $0
-
Vivian NeptuneVIVIAN NEPTUNE
DEAN
- Total calculated
- $7,400
- From this org
- $7,400
- From related orgs
- $0
- Other
- $0
-
Antonio EscuderoANTONIO ESCUDERO
PRESIDENT
- 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
- 2023
- Filed
- 2 August 2024
- IRS schema version
- 2023v5.0
- Source object
- 202402159349300605
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