﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2024v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-11-11T09:04:06-05:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>300116076</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>LANDA UMPIERRE PSC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>PO BOX 363642</AddressLine1Txt>
        <CityNm>SAN JUAN</CityNm>
        <StateAbbreviationCd>PR</StateAbbreviationCd>
        <ZIPCd>009363642</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>660989179</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>THE CORAL NURSERY OF PUERTO RICO</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>INC</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>CORA</BusinessNameControlTxt>
      <PhoneNum>4129267073</PhoneNum>
      <USAddress>
        <AddressLine1Txt>500 OCEAN DRIVE APT 535</AddressLine1Txt>
        <CityNm>HUMACAO</CityNm>
        <StateAbbreviationCd>PR</StateAbbreviationCd>
        <ZIPCd>00791</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>MARISSA MYER</PersonNm>
      <PersonTitleTxt>PRESIDENT DIRECTOR</PersonTitleTxt>
      <PhoneNum>4129267073</PhoneNum>
      <SignatureDt>2025-11-11</SignatureDt>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>JAVIER MARTINEZ</PreparerPersonNm>
      <PTIN>P01512154</PTIN>
      <PhoneNum>7877654644</PhoneNum>
      <PreparationDt>2025-11-11</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="5">
    <IRS990 documentId="RetDoc2" referenceDocumentId="RetDoc4">
      <PrincipalOfficerNm>MARISSA MYER</PrincipalOfficerNm>
      <USAddress>
        <AddressLine1Txt>500 OCEAN DRIVE</AddressLine1Txt>
        <AddressLine2Txt>APT 535</AddressLine2Txt>
        <CityNm>HUMACAO</CityNm>
        <StateAbbreviationCd>PR</StateAbbreviationCd>
        <ZIPCd>00791</ZIPCd>
      </USAddress>
      <GrossReceiptsAmt>110887</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>false</GroupReturnForAffiliatesInd>
      <Organization501c3Ind>X</Organization501c3Ind>
      <WebsiteAddressTxt>WWW.CORALNURSERY.ORG</WebsiteAddressTxt>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <FormationYr>2021</FormationYr>
      <LegalDomicileStateCd>PR</LegalDomicileStateCd>
      <ActivityOrMissionDesc>THE ORGANIZATION'S PURPOSE IS TO REPOPULATE CORAL IN THE OCEAN AROUND PUERTO RICO. THE PRIMARY ACTIVITY OF THE ORGANIZATION IS TO GROW CORAL (KNOWN AS 'CORAL RECRUITS') IN A LAND-BASED CORAL NURSERY. THE ORGANIZATION WILL GROW THE CORAL RECRUITS IN TEMPERATURE-CONTROLLED TANKS. WHEN THE CORAL RECRUITS ARE MATURE, THEY WILL BE OUTPLANTED INTO THE OCEAN.</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>5</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>5</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>0</TotalEmployeeCnt>
      <TotalGrossUBIAmt>0</TotalGrossUBIAmt>
      <PYContributionsGrantsAmt>74204</PYContributionsGrantsAmt>
      <CYContributionsGrantsAmt>99320</CYContributionsGrantsAmt>
      <CYProgramServiceRevenueAmt>0</CYProgramServiceRevenueAmt>
      <PYInvestmentIncomeAmt>33901</PYInvestmentIncomeAmt>
      <CYInvestmentIncomeAmt>11567</CYInvestmentIncomeAmt>
      <CYOtherRevenueAmt>0</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>108105</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>110887</CYTotalRevenueAmt>
      <CYGrantsAndSimilarPaidAmt>0</CYGrantsAndSimilarPaidAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <CYSalariesCompEmpBnftPaidAmt>0</CYSalariesCompEmpBnftPaidAmt>
      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>0</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>15915</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>60128</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>15915</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>60128</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>92190</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>50759</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>268003</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>429189</TotalAssetsEOYAmt>
      <TotalLiabilitiesBOYAmt>119</TotalLiabilitiesBOYAmt>
      <TotalLiabilitiesEOYAmt>150</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>267884</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>429039</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <MissionDesc>THE ORGANIZATION'S PURPOSE IS TO REPOPULATE CORAL IN THE OCEAN AROUND PUERTO RICO. THE PRIMARY ACTIVITY OF THE ORGANIZATION IS TO GROW CORAL (KNOWN AS 'CORAL RECRUITS') IN A LAND-BASED CORAL NURSERY. THE ORGANIZATION WILL GROW THE CORAL RECRUITS IN TEMPERATURE-CONTROLLED TANKS. WHEN THE CORAL RECRUITS ARE MATURE, THEY WILL BE OUTPLANTED INTO THE OCEAN.</MissionDesc>
      <SignificantNewProgramSrvcInd>false</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>false</SignificantChangeInd>
      <RevenueAmt>99320</RevenueAmt>
      <Desc>IN 2024, THE CORAL NURSERY OF PUERTO RICO FOCUSED HEAVILY ON OBTAINING THE PLANS, DESIGNS, AND PERMITS NECESSARY TO BRING OUR FACILITY TO LIFE. WORKING CLOSELY WITH V ARCHITECTURE, THE PALMAS ACADEMY, AND THE ARCHITECTURAL REVIEW BOARD (ARB) OF PALMAS DEL MAR, THE ORGANIZATION DEDICATED MUCH OF THE YEAR TO REFINING BLUEPRINTS, FINALIZING SITE LAYOUTS, AND ADVANCING THE PERMITTING PROCESS FOR OUR LAND-BASED CORAL NURSERY. THESE STEPS REPRESENTED CRITICAL GROUNDWORK FOR CONSTRUCTION AND LONG-TERM SUCCESS. THROUGHOUT THIS PROCESS, OUR EXECUTIVE DIRECTOR SERVED ENTIRELY ON A VOLUNTEER BASIS, DEDICATING FULL-TIME EFFORT TO LEADING OPERATIONS, MANAGING PARTNERSHIPS, AND OVERSEEING ALL DEVELOPMENT WITHOUT COMPENSATION. 2024 ALSO MARKED AN IMPORTANT YEAR FOR ORGANIZATIONAL GROWTH AND LOCAL JOB CREATION. THE CORAL NURSERY BEGAN INTERVIEWING FOR CORAL BIOLOGIST POSITIONS TO LEAD SCIENTIFIC OPERATIONS BEGINNING IN 2025, CREATING MEANINGFUL EMPLOYMENT OPPORTUNITIES FOR PUERTO RICAN MARINE BIOLOGISTS. EQUALLY IMPACTFUL WAS OUR EXTENSIVE COMMUNITY OUTREACH AND EDUCATION. THROUGH NUMEROUS BEACH CLEANUPS, FARMERS MARKET OUTREACH, AND MARINE SCIENCE PRESENTATIONS ACROSS THE ISLAND, WE CONNECTED WITH HUNDREDS OF VOLUNTEERS, STUDENTS, AND RESIDENTS WHO LISTENED, LEARNED, AND TOOK PART IN HANDS-ON ACTIVITIES FOCUSED ON CORAL REEF CONSERVATION. THESE EVENTS NOT ONLY STRENGTHENED ENVIRONMENTAL AWARENESS BUT ALSO FOSTERED A GROWING SENSE OF COMMUNITY PRIDE AND SHARED RESPONSIBILITY FOR PUERTO RICO'S COASTAL ECOSYSTEMS. OVERALL, 2024 WAS A YEAR OF PREPARATION, PARTNERSHIP, AND PROGRESS-LAYING THE FOUNDATION FOR CONSTRUCTION, LOCAL JOB CREATION, AND CONTINUED COMMUNITY ENGAGEMENT IN CORAL RESTORATION AND MARINE EDUCATION.</Desc>
      <DescribedInSection501c3Ind referenceDocumentId="RetDoc5">true</DescribedInSection501c3Ind>
      <ScheduleBRequiredInd referenceDocumentId="RetDoc1">true</ScheduleBRequiredInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <DonorAdvisedFundInd referenceDocumentId="RetDoc3">false</DonorAdvisedFundInd>
      <ConservationEasementsInd referenceDocumentId="RetDoc3">false</ConservationEasementsInd>
      <CollectionsOfArtInd referenceDocumentId="RetDoc3">false</CollectionsOfArtInd>
      <CreditCounselingInd referenceDocumentId="RetDoc3">false</CreditCounselingInd>
      <DonorRstrOrQuasiEndowmentsInd referenceDocumentId="RetDoc3">false</DonorRstrOrQuasiEndowmentsInd>
      <ReportLandBuildingEquipmentInd referenceDocumentId="RetDoc3">false</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd referenceDocumentId="RetDoc3">false</ReportInvestmentsOtherSecInd>
      <ReportProgramRelatedInvstInd referenceDocumentId="RetDoc3">false</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd referenceDocumentId="RetDoc3">true</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd referenceDocumentId="RetDoc3">false</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd referenceDocumentId="RetDoc3">false</IncludeFIN48FootnoteInd>
      <IndependentAuditFinclStmtInd referenceDocumentId="RetDoc3">false</IndependentAuditFinclStmtInd>
      <ConsolidatedAuditFinclStmtInd referenceDocumentId="RetDoc3">false</ConsolidatedAuditFinclStmtInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <ForeignActivitiesInd>false</ForeignActivitiesInd>
      <MoreThan5000KToOrgInd>false</MoreThan5000KToOrgInd>
      <MoreThan5000KToIndividualsInd>false</MoreThan5000KToIndividualsInd>
      <ProfessionalFundraisingInd>false</ProfessionalFundraisingInd>
      <FundraisingActivitiesInd>false</FundraisingActivitiesInd>
      <GamingActivitiesInd>false</GamingActivitiesInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <GrantsToOrganizationsInd>false</GrantsToOrganizationsInd>
      <GrantsToIndividualsInd>false</GrantsToIndividualsInd>
      <ScheduleJRequiredInd>false</ScheduleJRequiredInd>
      <TaxExemptBondsInd>false</TaxExemptBondsInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <PYExcessBenefitTransInd>false</PYExcessBenefitTransInd>
      <LoanOutstandingInd>false</LoanOutstandingInd>
      <GrantToRelatedPersonInd>false</GrantToRelatedPersonInd>
      <BusinessRlnWithOrgMemInd>false</BusinessRlnWithOrgMemInd>
      <BusinessRlnWithFamMemInd>false</BusinessRlnWithFamMemInd>
      <BusinessRlnWith35CtrlEntInd>false</BusinessRlnWith35CtrlEntInd>
      <DeductibleNonCashContriInd>false</DeductibleNonCashContriInd>
      <DeductibleArtContributionInd>false</DeductibleArtContributionInd>
      <TerminateOperationsInd>false</TerminateOperationsInd>
      <PartialLiquidationInd>false</PartialLiquidationInd>
      <DisregardedEntityInd>false</DisregardedEntityInd>
      <RelatedEntityInd>false</RelatedEntityInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <ActivitiesConductedPrtshpInd>false</ActivitiesConductedPrtshpInd>
      <ScheduleORequiredInd>true</ScheduleORequiredInd>
      <IRPDocumentCnt>0</IRPDocumentCnt>
      <IRPDocumentW2GCnt>0</IRPDocumentW2GCnt>
      <BackupWthldComplianceInd>false</BackupWthldComplianceInd>
      <EmployeeCnt>0</EmployeeCnt>
      <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <TaxablePartyNotificationInd>false</TaxablePartyNotificationInd>
      <NondeductibleContributionsInd>false</NondeductibleContributionsInd>
      <IndoorTanningServicesInd>false</IndoorTanningServicesInd>
      <SubjToTaxRmnrtnExPrchtPymtInd>false</SubjToTaxRmnrtnExPrchtPymtInd>
      <SubjectToExcsTaxNetInvstIncInd>false</SubjectToExcsTaxNetInvstIncInd>
      <InfoInScheduleOPartVIInd>X</InfoInScheduleOPartVIInd>
      <GoverningBodyVotingMembersCnt>5</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>5</IndependentVotingMemberCnt>
      <FamilyOrBusinessRlnInd>true</FamilyOrBusinessRlnInd>
      <DelegationOfMgmtDutiesInd>false</DelegationOfMgmtDutiesInd>
      <ChangeToOrgDocumentsInd>false</ChangeToOrgDocumentsInd>
      <MaterialDiversionOrMisuseInd>false</MaterialDiversionOrMisuseInd>
      <MembersOrStockholdersInd>false</MembersOrStockholdersInd>
      <ElectionOfBoardMembersInd>false</ElectionOfBoardMembersInd>
      <DecisionsSubjectToApprovaInd>false</DecisionsSubjectToApprovaInd>
      <MinutesOfGoverningBodyInd>true</MinutesOfGoverningBodyInd>
      <MinutesOfCommitteesInd>true</MinutesOfCommitteesInd>
      <OfficerMailingAddressInd>false</OfficerMailingAddressInd>
      <LocalChaptersInd>false</LocalChaptersInd>
      <Form990ProvidedToGvrnBodyInd>true</Form990ProvidedToGvrnBodyInd>
      <ConflictOfInterestPolicyInd>true</ConflictOfInterestPolicyInd>
      <AnnualDisclosureCoveredPrsnInd>false</AnnualDisclosureCoveredPrsnInd>
      <RegularMonitoringEnfrcInd>false</RegularMonitoringEnfrcInd>
      <WhistleblowerPolicyInd>true</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>false</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>false</CompensationProcessCEOInd>
      <CompensationProcessOtherInd>false</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>false</InvestmentInJointVentureInd>
      <UponRequestInd>X</UponRequestInd>
      <BooksInCareOfDetail>
        <PersonNm>MARISSA MYER</PersonNm>
        <PhoneNum>4124540221</PhoneNum>
        <USAddress>
          <AddressLine1Txt>500 OCEAN DR APT 535</AddressLine1Txt>
          <CityNm>HUMACAO</CityNm>
          <StateAbbreviationCd>PR</StateAbbreviationCd>
          <ZIPCd>00791</ZIPCd>
        </USAddress>
      </BooksInCareOfDetail>
      <NoListedPersonsCompensatedInd>X</NoListedPersonsCompensatedInd>
      <Form990PartVIISectionAGrp>
        <PersonNm>DANIEL JOHNSON</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>MATTHEW KERZNER</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>MARISSA MYER</PersonNm>
        <TitleTxt>PRESIDENT DI</TitleTxt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>DOUGLAS YURASKO</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JANET ZEIGER</PersonNm>
        <TitleTxt>ASSISTANT SE</TitleTxt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <FormerOfcrEmployeesListedInd>false</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>false</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>false</CompensationFromOtherSrcsInd>
      <AllOtherContributionsAmt>99320</AllOtherContributionsAmt>
      <NoncashContributionsAmt>10000</NoncashContributionsAmt>
      <TotalContributionsAmt>99320</TotalContributionsAmt>
      <InvestmentIncomeGrp>
        <TotalRevenueColumnAmt>11567</TotalRevenueColumnAmt>
        <ExclusionAmt>11567</ExclusionAmt>
      </InvestmentIncomeGrp>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>110887</TotalRevenueColumnAmt>
        <ExclusionAmt>11567</ExclusionAmt>
      </TotalRevenueGrp>
      <OtherExpensesGrp>
        <Desc>PROFESSIONAL SERVICES</Desc>
        <TotalAmt>30687</TotalAmt>
        <ManagementAndGeneralAmt>30687</ManagementAndGeneralAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>MATERIALS</Desc>
        <TotalAmt>20289</TotalAmt>
        <ManagementAndGeneralAmt>20289</ManagementAndGeneralAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>OTHER EXPENSES</Desc>
        <TotalAmt>6812</TotalAmt>
        <ManagementAndGeneralAmt>6812</ManagementAndGeneralAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>OTHER TAXES</Desc>
        <TotalAmt>974</TotalAmt>
        <ManagementAndGeneralAmt>974</ManagementAndGeneralAmt>
      </OtherExpensesGrp>
      <AllOtherExpensesGrp>
        <TotalAmt>1366</TotalAmt>
        <ManagementAndGeneralAmt>1366</ManagementAndGeneralAmt>
      </AllOtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>60128</TotalAmt>
        <ProgramServicesAmt>0</ProgramServicesAmt>
        <ManagementAndGeneralAmt>60128</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>74729</BOYAmt>
        <EOYAmt>60369</EOYAmt>
      </CashNonInterestBearingGrp>
      <OtherAssetsTotalGrp>
        <BOYAmt>193274</BOYAmt>
        <EOYAmt>368820</EOYAmt>
      </OtherAssetsTotalGrp>
      <TotalAssetsGrp>
        <BOYAmt>268003</BOYAmt>
        <EOYAmt>429189</EOYAmt>
      </TotalAssetsGrp>
      <AccountsPayableAccrExpnssGrp>
        <BOYAmt>119</BOYAmt>
        <EOYAmt>150</EOYAmt>
      </AccountsPayableAccrExpnssGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>119</BOYAmt>
        <EOYAmt>150</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
      <NoDonorRestrictionNetAssetsGrp>
        <BOYAmt>267884</BOYAmt>
        <EOYAmt>429039</EOYAmt>
      </NoDonorRestrictionNetAssetsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>267884</BOYAmt>
        <EOYAmt>429039</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>268003</BOYAmt>
        <EOYAmt>429189</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>50759</ReconcilationRevenueExpnssAmt>
      <NetUnrlzdGainsLossesInvstAmt>110396</NetUnrlzdGainsLossesInvstAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>false</FSAuditedInd>
      <FederalGrantAuditRequiredInd>false</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleA documentId="RetDoc5">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus2YearsAmt>196088</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>74204</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>99320</CurrentTaxYearAmt>
        <TotalAmt>369612</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus2YearsAmt>196088</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>74204</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>99320</CurrentTaxYearAmt>
        <TotalAmt>369612</TotalAmt>
      </TotalCalendarYear170Grp>
      <PublicSupportTotal170Amt>369612</PublicSupportTotal170Amt>
      <GrossInvestmentIncome170Grp>
        <CurrentTaxYearMinus2YearsAmt>209</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>33901</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>11567</CurrentTaxYearAmt>
        <TotalAmt>45677</TotalAmt>
      </GrossInvestmentIncome170Grp>
      <TotalSupportAmt>415289</TotalSupportAmt>
      <First5Years170Ind>X</First5Years170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleD documentId="RetDoc3">
      <OtherAssetsOrgGrp>
        <Desc>INVESTMENT MUTUAL FUNDS &amp; STOCKS</Desc>
        <BookValueAmt>368820</BookValueAmt>
      </OtherAssetsOrgGrp>
      <TotalBookValueOtherAssetsAmt>368820</TotalBookValueOtherAssetsAmt>
    </IRS990ScheduleD>
    <IRS990ScheduleO documentId="RetDoc4">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990 - ORGANIZATION'S MISSION</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION'S PURPOSE IS TO REPOPULATE CORAL IN THE OCEAN AROUND PUERTO RICO. THE PRIMARY ACTIVITY OF THE ORGANIZATION IS TO GROW CORAL (KNOWN AS 'CORAL RECRUITS') IN A LAND-BASED CORAL NURSERY. THE ORGANIZATION WILL GROW THE CORAL RECRUITS IN TEMPERATURE-CONTROLLED TANKS. WHEN THE CORAL RECRUITS ARE MATURE, THEY WILL BE OUTPLANTED INTO THE OCEAN.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 2, PART III, LINE 4A</FormAndLineReferenceDesc>
        <ExplanationTxt>IN 2024, THE CORAL NURSERY OF PUERTO RICO FOCUSED HEAVILY ON OBTAINING THE PLANS, DESIGNS, AND PERMITS NECESSARY TO BRING OUR FACILITY TO LIFE. WORKING CLOSELY WITH V ARCHITECTURE, THE PALMAS ACADEMY, AND THE ARCHITECTURAL REVIEW BOARD (ARB) OF PALMAS DEL MAR, THE ORGANIZATION DEDICATED MUCH OF THE YEAR TO REFINING BLUEPRINTS, FINALIZING SITE LAYOUTS, AND ADVANCING THE PERMITTING PROCESS FOR OUR LAND-BASED CORAL NURSERY. THESE STEPS REPRESENTED CRITICAL GROUNDWORK FOR CONSTRUCTION AND LONG-TERM SUCCESS. THROUGHOUT THIS PROCESS, OUR EXECUTIVE DIRECTOR SERVED ENTIRELY ON A VOLUNTEER BASIS, DEDICATING FULL-TIME EFFORT TO LEADING OPERATIONS, MANAGING PARTNERSHIPS, AND OVERSEEING ALL DEVELOPMENT WITHOUT COMPENSATION. 2024 ALSO MARKED AN IMPORTANT YEAR FOR ORGANIZATIONAL GROWTH AND LOCAL JOB CREATION. THE CORAL NURSERY BEGAN INTERVIEWING FOR CORAL BIOLOGIST POSITIONS TO LEAD SCIENTIFIC OPERATIONS BEGINNING IN 2025, CREATING MEANINGFUL EMPLOYMENT OPPORTUNITIES FOR PUERTO RICAN MARINE BIOLOGISTS. EQUALLY IMPACTFUL WAS OUR EXTENSIVE COMMUNITY OUTREACH AND EDUCATION. THROUGH NUMEROUS BEACH CLEANUPS, FARMERS MARKET OUTREACH, AND MARINE SCIENCE PRESENTATIONS ACROSS THE ISLAND, WE CONNECTED WITH HUNDREDS OF VOLUNTEERS, STUDENTS, AND RESIDENTS WHO LISTENED, LEARNED, AND TOOK PART IN HANDS-ON ACTIVITIES FOCUSED ON CORAL REEF CONSERVATION. THESE EVENTS NOT ONLY STRENGTHENED ENVIRONMENTAL AWARENESS BUT ALSO FOSTERED A GROWING SENSE OF COMMUNITY PRIDE AND SHARED RESPONSIBILITY FOR PUERTO RICO'S COASTAL ECOSYSTEMS. OVERALL, 2024 WAS A YEAR OF PREPARATION, PARTNERSHIP, AND PROGRESS-LAYING THE FOUNDATION FOR CONSTRUCTION, LOCAL JOB CREATION, AND CONTINUED COMMUNITY ENGAGEMENT IN CORAL RESTORATION AND MARINE EDUCATION.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 2</FormAndLineReferenceDesc>
        <ExplanationTxt>JANET ZEIGER ASSITANT SEC MOTHER</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>EXECUTIVE DIRECTOR REVIEW RETURN AND APPROVE FOR FILING.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>GOVERNING DOCUMENTS, POLICIES AND FINANCIAL INFORMATION AVAILABLE UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>