- Revenue 2024
- $1,582,974
- Expenses 2024
- $1,264,464
Program services were 98.1% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.
As filed
- Subsection
- 03
- NTEE code
- I80
- Classification
- 1000
- Street
- PO BOX 2000
These codes are the IRS's own and are shown exactly as filed. What each one means is in the Business Master File documentation (opens in a new tab).
Mission and programs · 2024
Mission
Professional organization that seeks to represent and advance the legal aspects of community-based and faith-based social enterprises committed to promoting the social economic development of Puerto Rico.
Activities or mission (Part I)
As a professional legal services organization, ALECI supports and strengthens community economic and social development with the purpose of promoting social change that achieves a sustainable, prosperous, democratic and supportive Puerto Rico.
-
This year, ALECI provided educational workshops and direct legal services to OSFL and Social Enterprises such as Comedores Sociales de Puerto Rico, BoriDoulas Inc, EcoRecursos Comunitarios Inc, Propiedad de Trabajadoras Costura Sin Límites, Instituto Socio-Económico Comunitario Inc, Crear con Salud, among others. Additionally, as a fiscal sponsor, it offered its services not only by facilitating access to donations but also by supporting beneficiaries in compliance and accountability processes with donors. This included organizations such as Iniciativa de Ecodesarrollo de Bahía Jobos (IDEBAJO) in Salinas, Finca Alvolante Inc in Las Marías, and the Instituto para la Investigación y Acción en Agroecología (IALA-PR) in San Juan. We also assisted in reviewing deeds and provided advice on purchase and sale processes, among other services, as part of the Acceso a Tierras campaign led by IALA-PR.
Expenses $1,240,187 · Grants $1,581,731
As filed on the 2024 return.
Officers and directors · 2024
As listed in Part VII of the 2024 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.
-
Ricardo DiazRICARDO DIAZ
DIRECTOR
- Total calculated
- $26,000
- From this org
- $26,000
- From related orgs
- $0
- Other
- $0
- Hours/week
- 10
-
Jose BaldaguezJOSE BALDAGUEZ
PRESIDENT
- Total calculated
- $0
- Hours/week
- 1
-
Maneli RodriguezMANELI RODRIGUEZ
SECRETARY
- Total calculated
- $0
- Hours/week
- 1
-
Israel SantiagoISRAEL SANTIAGO
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
Carlos FigueroaCARLOS FIGUEROA
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
Vanessa AlviraVANESSA ALVIRA
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
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. Earlier years are each on their own filing page.
Filings
-
2024
- Revenue
- $1,582,974
- Expenses
- $1,264,464
- Contributions
- $1,581,731
- Grants paid
- $1,145,413
-
2023
- Revenue
- $106,009
- Expenses
- $104,258
- Contributions
- $105,899
- Grants paid
- $0
-
2022
- Revenue
- $16,839
- Expenses
- $14,574
- Contributions
- $13,037
- Grants paid
- $0
The four totals the IRS asks for on Part I of the Form 990, as filed. A dash means the figure was not present on the return — not that it was zero.
Form 990-N e-Postcard, tax year 2021
- Tax period
- 1 January 2021 to 31 December 2021
- Principal officer
-
Ricardo Diaz Soto
- Mailing address
- PO box 2000Caguas 00726-2000RQ
As filed, from the IRS e-Postcard file of 26 October 2026. The IRS publishes only each organization's most recent postcard, so earlier years are not shown. A 990-N carries no financial detail. The postcard also gives the principal officer's address, which is not shown here.
Grants made
-
IALA
$1,010,388
2024 Operating
-
Idebajo
$130,525
2024 Program service and general support
Grants received
-
$665,638
2023 Project support
-
$500,500
2024 GENERAL OPERATING SUPPORT
-
$469,775
2022 PROJECT SUPPORT
-
$450,000
2023 HEALTHY INDIVIDUALS AND COMMUNITIES
-
$425,000
2022 SUSTAINABLE ENVIRONMENT
-
$242,500
2022 FOOD SECURITY
-
$150,000
2024 SUSTAINABLE ENVIRONMENT
-
$150,000
2023 SOMOS ESPEJOS
-
$123,000
2024 General operating support and project support
-
$110,000
2022 GENERAL OPERATING SUPPORT
The 10 largest by cash amount. The API serves every itemized grant.
Other IRS files
Auto-Revocation List
Not listed. The IRS publishes this list for organizations whose exemption was automatically revoked for failing to file for three consecutive years.
Publication 78
Listed as of 13 October 2026, under deductibility PC.
These are two separate IRS files on two separate schedules, shown as published and not reconciled with each other. Neither is a statement about whether a contribution is deductible today: 19,245 organizations appear in Publication 78 while the IRS's own revocation file lists them as currently revoked, more than half of those revoked before 2019. Absence from Publication 78 is evidence of nothing, and presence is not evidence either. Verify current status with the IRS before relying on it.
What this page reflects
The registration facts above come from the IRS Business Master File published 13 October 2026 and read 29 October 2026, for every organization at once. Returns through tax year 2024, the newest we have parsed for this organization.