SOCIEDAD PARA ASISTENCIA LEGAL DE … - Form 990 Financial Data

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1955

Legal Domicile

Principal Officer

FELIX VELEZ ALEJANDRO

Phone

7877653875

Tax Period

2023-07-01 to 2024-06-30

SOCIEDAD PARA ASISTENCIA LEGAL DE PUERTO RICO INC, founded in 1955, is a mid-sized nonprofit in the Crime & Legal sector that reported $21.2M in total revenue in fiscal year 2023. Revenue grew 11% year-over-year, indicating healthy expansion. The organization ran a surplus of $3.9M, a strong 18% operating margin.

Mission

THE ORGANIZATION PROVIDES FREE LEGAL SERVICES TO INDIGENT PERSONS CHARGED WITH CRIMINAL OFFENSE, IN ORDER TO GUARANTEE THE EQUAL PROTECTION OF THEIR RIGHTS.

Program Service Accomplishments

Program 1

Expenses: $15,553,056 Revenue: $21,082,644

DURING THE 2023-2024 FISCAL YEAR, SOCIEDAD PARA ASISTENCIA LEGAL OFFERED FREE LEGAL SERVICES TO CITIZENS ACCUSED OF CRIMES, GUARANTEEING THEIR CONSTITUTIONAL RIGHT TO LEGAL COUNSEL.IF IT INVOLVED A SERIOUS FELONY, CITIZENS WERE REPRESENTED FROM THE PRELIMINARY HEARING STAGE UP UNTIL THE CRIMINAL PROCESS CONCLUSION, AND THE APPEALS PROCESS WHEN NECESSARY. IN THE PRELIMINARY HEARING STAGE, 3,111 CLIENTS WERE REPRESENTED FOR A TOTAL OF 5,705 CASES CONCLUDED. IN THE TRIAL STAGE, 5,944 CASES WERE CONCLUDED. DURING THIS PERIOD, SOCIEDAD PARA ASISTENCIA LEGAL ALSO REPRESENTED MINORS ACCUSED OF OFFENSES BEFORE THE JUVENILE COURT DURING EVERY STEP OF THE PROCEEDINGS. A TOTAL OF 166 MINORS WERE COUNSELED. IT WAS A TOTAL OF 133 JUVENILE APPREHENSION HEARINGS, 595 PROBABLE CAUSE HEARINGS AND 480 ADJUDICATORY HEARINGS IN THE JUVENILE COURT. FOR DRUG COURT CASES, 205 CLIENTS WERE REPRESENTED FOR AN ADDED 511 CASES. SAL PARTICIPATED IN 1980 REPORT BACK COURT APPEARANCES IN DRUG COURT REPRESENTING ITS CLIENTS. IN THE SPECIAL MATTERS DIVISION, LEGAL COUNSEL WAS OFFERED IN VARIOUS MATTERS BUT WAS OFFERED PRIMARILY TO THOSE CLIENTS IN JAIL FOR PROCEEDINGS BEFORE THE PAROLE BOARD, THE DEPARTMENT OF CORRECTIONS, AND COURTS IN SEVERAL POST-CONVICTION RELIEF ISSUES. IN ADDITION, DURING THIS PERIOD WE ATTENDED 2,444 CASES ON MENTAL HEALTH LAW UNDER THE PROGRAM FOR LEGAL ASSISTANCE IN MENTAL HEALTH PROCESSES (PALPSM) IN ALL JUDICIAL REGIONS. INCLUDING REPORT BACK COURT, WE ATTENDED 8,916 INSTANCES

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $21,082,644

Program Service Revenue $0

Investment Income $161,513

Other Revenue $16

TOTAL REVENUE $21,244,173

Expense Breakdown

Grants Paid $0

Salaries & Benefits $14,843,266

Fundraising Expenses $0

Program Expenses $15,553,056

Other Expenses $2,502,633

TOTAL EXPENSES $17,345,899

Year-over-Year Comparison

	2023	2022	Change
Revenue	$21,244,173	$19,092,745	+0.1%
Expenses	$17,345,899	$16,024,735	+0.1%
Net Income	$3,898,274	$3,068,010	+0.3%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

253

Volunteers

N/A

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$288,894

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
FELIX VELEZ ALEJANDRO	EXECUTIVE DI	35.00	Officer	$137,631	$7,199	$144,830
HECTOR A DIAZ	FINANCE DIRE	35.00	Officer	$83,727	$4,378	$88,105
VICTOR R MALDONADO MARTINEZ	HR DIRECTOR	35.00	Officer	$55,959	$0	$55,959
JESUS M RIVERA DELGADO	PRESIDENT	N/A	Director	$0	$0	$0
DRA ALBA J BRUGUERAS FABRE	TREASURER	N/A	Director	$0	$0	$0
DRA ISABEL FELICIANO GIBOYEAUX	SECRETARY	N/A	Director	$0	$0	$0
ALICE AGOSTO HERNANDEZ	DIRECTOR	N/A	Director	$0	$0	$0
JOSE A RODRIGUEZ JIMENEZ	DIRECTOR	N/A	Director	$0	$0	$0
CARMEN CHAZULE RIVERA	DIRECTOR	N/A	Director	$0	$0	$0
LUIS R SANTIAGO RIVERA	VICE-PRESIDE	N/A	Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	No data	No data	No data	No data
2024	$21,244,173	$17,345,899	$23,827,495	$3,898,274
2023	$19,092,745	$16,024,735	$21,776,944	$3,068,010
2022	$17,226,365	$14,580,768	$12,720,977	$2,645,597
2021	$16,354,890	$15,520,619	$10,599,292	$834,271

SOCIEDAD PARA ASISTENCIA LEGAL DE PUERTO RICO INC