UNIVERSITY OF PUERTO RICO LAW SCHOOL TRUST

EIN: 666012387 501(c)(3) International Affairs

SAN JUAN, PR

Total Revenue
$495,711
Total Expenses
$452,569
Total Assets
$1,400,343
Net Assets
$1,384,086
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Financial Trends

Organization Details

Formation Year
1985
Legal Domicile
PR
Principal Officer
LCDA MARIA GARAY
Phone
7879999606
Tax Period
2025-01-01 to 2025-12-31

UNIVERSITY OF PUERTO RICO LAW SCHOOL TRUST, founded in 1985, is a small nonprofit in the International Affairs sector that reported $496K in total revenue in fiscal year 2025. Revenue grew 14% year-over-year, indicating healthy expansion. Expenses of $453K left a modest 9% surplus.

Mission

PROMOTING THE ADVANCEMENT OF THE HIGHEST EXCELLENCE IN LEGAL EDUCATION

Program Service Accomplishments

Program 1
Expenses: $227,820 Revenue: $227,820

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...

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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.

Program 2
Expenses: $99,689 Revenue: $99,689

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...

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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).

Program 3
Expenses: $18,024 Revenue: $18,024

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...

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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.

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Trantor Score

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

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Financial Overview (2025)

Revenue Breakdown

Contributions & Grants $142,271
Program Service Revenue $301,966
Investment Income $51,474
Other Revenue $0
TOTAL REVENUE $495,711

Expense Breakdown

Grants Paid $32,500
Salaries & Benefits $0
Fundraising Expenses $0
Program Expenses $345,533
Other Expenses $420,069
TOTAL EXPENSES $452,569

Year-over-Year Comparison

2025 2024 Change
Revenue $495,711 $434,121 +0.1%
Expenses $452,569 $507,918 -0.1%
Net Income $43,142 $-73,797 -1.6%
Key Indicators
Grants to Organizations Grants to Individuals Lobbying Political Activity Foreign Activities Donor Advised Fund Schedule B Required
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Governance

Voting Members
5
Independent Members
5
Employees
N/A
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
2
$45,803
Total Directors
1
$0
Key Employees
0
$0
Highest Compensated
0
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
LCDA MARIA GARAY EXECUTIVE DI 8.00
Officer
$42,512 $0 $42,512
VIVIAN NEPTUNE DEAN 40.00
Officer
$3,291 $0 $3,291
ANTONIO ESCUDERO PRESIDENT N/A
Director
$0 $0 $0
LCDO JUAN C GALANES TRUSTEE N/A
$0 $0 $0
LCDA MARIA C MENA IRIZARRY TRUSTEE N/A
$0 $0 $0
LCDA YANIS BLANCO SANTIAGO TRUSTEE N/A
$0 $0 $0
LCDO SALVADOR CASELLAS TORO TRUSTEE N/A
$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 $495,711 $452,569 $1,400,343 $43,142
2024 $434,121 $507,918 $1,255,575 $-73,797
2023 $644,038 $670,971 $1,305,334 $-26,933
2022 $666,687 $772,891 $1,235,740 $-106,204
2021 $634,836 $501,493 $1,597,700 $133,343
2020 $421,669 $291,504 $1,462,898 $130,165
2019 $385,116 $340,140 $1,215,885 $44,976
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