UNIVERSITY OF PUERTO RICO LAW SCHOOL TRUST (EIN 666012387) - Form 990 Financial Analysis & Trantor Score

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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

1985

Legal Domicile

Principal Officer

LCDA MARIA GARAY

Phone

7879999606

Tax Period

2024-01-01 to 2024-12-31

UNIVERSITY OF PUERTO RICO LAW SCHOOL TRUST, founded in 1985, is a small nonprofit in the International Affairs sector that reported $434K in total revenue in fiscal year 2024. Revenue fell 33% from the prior year — a significant decline worth monitoring. Expenses of $508K exceeded revenue, resulting in a 17% operating deficit.

Mission

PROMOTING THE ADVANCEMENT OF THE HIGHEST EXCELLENCE IN LEGAL EDUCATION

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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 (2024)

Revenue Breakdown

Contributions & Grants $173,829

Program Service Revenue $207,506

Investment Income $52,786

Other Revenue $0

TOTAL REVENUE $434,121

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $395,206

Other Expenses $507,918

TOTAL EXPENSES $507,918

Year-over-Year Comparison

	2024	2023	Change
Revenue	$434,121	$644,038	-0.3%
Expenses	$507,918	$670,971	-0.2%
Net Income	$-73,797	$-26,933	+1.7%

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

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

$39,725

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
LCDA MARIA GARAY	EXECUTIVE DI	8.00	Officer	$31,675	$0	$31,675
VIVIAN NEPTUNE	DEAN	N/A	Officer	$8,050	$0	$8,050
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	0.00		$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
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

UNIVERSITY OF PUERTO RICO LAW SCHOOL TRUST