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      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>1</AccountantCompileOrReviewInd>
      <AcctCompileOrReviewBasisGrp>
        <SeparateBasisFinclStmtInd>X</SeparateBasisFinclStmtInd>
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      <FSAuditedInd>0</FSAuditedInd>
      <AuditCommitteeInd>1</AuditCommitteeInd>
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        <BookValueAmt>1266283</BookValueAmt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Schedule E, Part I, Line 3</FormAndLineReferenceDesc>
        <ExplanationTxt>THE INSTITUTIONAL RACIALLY NONDISCRIMINATORY POLICY IS PUBLISHED IN OUR GENERAL CATALOG</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Schedule E, Part I, Line 6</FormAndLineReferenceDesc>
        <ExplanationTxt>The Institution recognized for the year ended June 30, 2024 revenue from the funds received by the Emergency Relief Fund Cares Act , In addition received funds from the USA Department of Education in the following programs as follows: Developing Hispanic-Serving Institution, Student Support Services projects, HEERF and another support fund</ExplanationTxt>
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            <BusinessNameLine1Txt>GLOBAL INSTITUTIONAL PROP</BusinessNameLine1Txt>
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        <TransactionDesc>RENT</TransactionDesc>
        <SharingOfRevenuesInd>0</SharingOfRevenuesInd>
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      <BusTrInvolveInterestedPrsnGrp>
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        <RelationshipDescriptionTxt>PRESIDENT</RelationshipDescriptionTxt>
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        <FormAndLineReferenceDesc>Form 990, Part III, Line 3</FormAndLineReferenceDesc>
        <ExplanationTxt>The Board of Trustees of American University of Puerto Rico has voted to close the University on July 31, 2023, after completing the summer 2023 session and holding our last graduation ceremony. We completed the Transfer-out Plan and the other documents required by the Middle States Commission on Higher Education. These decisions have been made due to the loss of students caused by the 11.8% reduction in the PR population, the impact of natural disasters, the impact of the COVID-19 Pandemic, and the financial crisis on the island. These events caused operational losses that we can not afford. Also, the K-12 population reduced from 611,586 students in 2017 to 259,535 in 2022, making the recruitment of students more difficult and expensive.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>The 990 is prepared by a CPA firm and revised by the President of the Institution.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section C, Line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>the organization made its governing documents, conflict of interest policy, and financial statements available to the public during the tax year upon request.</ExplanationTxt>
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      <ExplanationTxt>The organization is winding down its operations, resulting in a significant reduction in administrative personnel responsible for maintaining records and preparing the annual information return. Despite exercising ordinary business care and prudence, these staffing limitations delayed the timely completion of the return. Once the necessary information was compiled, the organization promptly completed and filed the return. The organization respectfully requests that any penalties be waived based on reasonable cause.</ExplanationTxt>
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