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GAUDIUM ET SPES

EIN 66-0948823 SAN JUAN, PR

Largest nonprofits in Puerto Rico

Revenue 2024
$1,693,193
Expenses 2024
$1,428,716

Program services were 68.8% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

As filed

Subsection
03
NTEE code
T12
Classification
1000
Street
53 CALLE PALMERAS STE 601

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

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.

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.

  • 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. Earlier years are each on their own filing page.

Filings

  • 2024
    Revenue
    $1,693,193
    Expenses
    $1,428,716
    Contributions
    $1,654,463
    Grants paid
    $983,242
  • 2023
    Revenue
    $1,370,187
    Expenses
    $1,376,106
    Contributions
    $1,340,680
    Grants paid
    $943,160
  • 2022
    Revenue
    $1,060,626
    Expenses
    $587,155
    Contributions
    $1,051,250
    Grants paid
    $444,782

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.

Other returns filed

  • 2021 · 990

    Revenue
    $639,275
    Expenses
    $398,383
    Assets (EOY)
    $381,702
  • 2020 · 990

    Revenue
    $212,300
    Expenses
    $74,072
    Assets (EOY)
    $138,228

Nonprofiteer parses Forms 990, 990-EZ and 990-PF, in a window of recent tax years. These returns are recorded from the IRS e-file index, so their figures were extracted by that index rather than read from the return here — treat them as a different source from the filings above, not as more of the same record. A dash means the index carries no figure; Form 990-T listings carry none at all.

Grants made

  • 2023 None

  • 2022 Economic support to help with the hospital projects across the Caribbean

  • Colegio Maria Auxiliadora de Carolina

    $50,000

    2024 Economic support for children living in poverty and vulnerable childhood situations.

  • Colegio Nuestra Senora del Carmen

    $50,000

    2023 None

  • Colegio Nuestra Senora del Carmen

    $40,000

    2024 Economic support for children living in poverty and vulnerable childhood situations.

  • 2024 Assistance for the elderly in Puerto Rico and Cuba

  • 2024 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

    2024 Economic support to organization that welcomes girls who are victims of abuse providing them a safe loving environment.

  • 2024 Economic support for children living in poverty and vulnerable childhood situations.

  • 2022 Economic Support

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

Where these grants went next →

Grants received

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 1 November 2026, for every organization at once. Returns through tax year 2024, the newest we have parsed for this organization.