Nonprofit · EIN 66-0354449
LIGA ESTUDIANTES DE ARTE DE SAN JUAN INC P O BOX 5181
Tax-exempt · SAN JUAN, PR 00902
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $957,915 | $941,249 | $16,666 | $691,182 | $86,856 | $604,326 |
| June 30, 2024 | 990 | $772,551 | $766,768 | $5,783 | $649,217 | $61,109 | $588,108 |
| June 30, 2023 | 990 | $906,854 | $766,783 | $140,071 | $655,639 | $71,173 | $584,466 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $401,119
- Membership dues
- $156,980
- Program service revenue
- $525,809
- Investment income
- $6,308
- Net rental income
- $5,200
- Other revenue
- $24,679
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $0
- Other salaries and wages
- $277,510
- Salaries, compensation and benefits (total)
- $316,740
- Professional fundraising fees
- $0
- Depreciation
- $3,348
- Program services (functional)
- $808,298
- Management and general (functional)
- $132,951
Balance sheet and other
- Total assets, start of year
- $649,217
- Total assets, end of year
- $691,182
- Total liabilities, end of year
- $86,856
- Net assets, end of year
- $604,326
- Land, buildings and equipment
- $9,497
- Net assets without donor restrictions
- $487,876
- Net assets with donor restrictions
- $116,450
- Gross receipts
- $957,915
- Employees
- 15
- Volunteers
- 15
- Year formed
- 1968
- State of legal domicile
- PR
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended June 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Maria L Carrasquillo Ramirez | Executive Director Officer, Key employee | 40 | $54,217 |
| Laura M Noya Murati | President, Board of Directors Trustee or director | 1 | $0 |
| Eduardo Cabrer | Vice-President, Board of Directors Trustee or director | 0 | $0 |
| Jose Ramon Quinones | Secretary, Board of Directors Trustee or director | 0 | $0 |
| Humberto J Laboy Zengotita | Treasurer, Board of Directors Trustee or director | 0 | $0 |
| Russell Patterson | Vocal, Board of Directors Trustee or director | 0 | $0 |
| Rebbeca Blanco | Vocal, Board of Directors Trustee or director | 0 | $0 |
| Ada Moledo Gorbea | Vocal, Board of Directors Trustee or director | 0 | $0 |
| Miguel Centeno Diez | Vocal, Board of Directors Trustee or director | 0 | $0 |
| Susanne Ramirez de Arellano | Vocal, Board of Directors Trustee or director | 0 | $0 |
990 for the year ended June 30, 2024: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Maria L Carrasquillo Ramirez | Executive Director Key employee | 32 | $50,100 |
| Jose Ramon Marchand Sifre | President, Board of Directors Trustee or director | 3 | $0 |
| Eduardo Cabrer | Vice-President, Board of Directors Trustee or director | 0 | $0 |
| Jose Ramon Quinones | Secretary, Board of Directors Trustee or director | 0 | $0 |
| Humberto J Laboy Zengotita | Treasurer, Board of Directors Trustee or director | 0 | $0 |
| Laura M Noya Murati | Vocal, Board of Directors Trustee or director | 0 | $0 |
| Hector Ralat | Vocal, Board of Directors Trustee or director | 0 | $0 |
| Ada Moledo Gorbea | Vocal, Board of Directors Trustee or director | 0 | $0 |
| Frances Pico Bravo | Vocal, Board of Directors Trustee or director | 0 | $0 |
990 for the year ended June 30, 2023: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Maria L Carrasquillo Ramirez | Executive Director Key employee | 0 | $45,600 |
| Frankie Catala Morales | President, Board of Directors Trustee or director | 3 | $0 |
| Jose R Marchand Sifre | Vice-President, Board of Directors Trustee or director | 0 | $0 |
| Jose Ramon Quinones | Secretary, Board of Directors Trustee or director | 0 | $0 |
| Humberto J Laboy Zengotita | Treasurer, Board of Directos Trustee or director | 0 | $0 |
| Miguel A Centeno Diez | Vocal, Board of Directors Trustee or director | 0 | $0 |
| Elena Mendez Cancio | Vocal, Board of Directors Trustee or director | 0 | $0 |
| Ada Moledo Gorbea | Vocal, Board of Directors Trustee or director | 0 | $0 |
| Frances Pico Bravo | Vocal, Board of Directors Trustee or director | 0 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 9023804, SAN JUAN, PR 00902-3804
- Principal officer (990 for 2024)
- MARIA L CARRASQUILLO RAMIREZ, PO BOX 9023804, SAN JUAN, PR 009023804
- Signed the 990
- Nydia Perez Renta, Assistant Executive Director
- Phone
- (787) 725-5453
- Website
- www.ligadeartesj.org
- Return prepared by
- CPA Humberto J Laboy Zengotita
Mission
To provide quality arts education through a non-academic program designed to develop student's talent and technical skills whether they aspire to become professional artists or just for their own personal enjoyment.
Program accomplishments
- Our organization is committed to provide education in the visual arts and to support those engaged in these activities. The school, with its three galleries and many classroom studios, has provided a space for cultural and artistic activities for over fifty years. Our primary objective is the development and instructional process of the arts. We teach children, youths and adults and offer courses in painting, drawing, caricature, sculpture, engraving, pottery and photography, among many others. Recently, we added new courses in goldsmith, stained-glass, and Art History. We provide a space for our local arts professors through our different courses and continually search for new modalities in the arts adding them to our extensive course listing. Our scholarship program is available for talented students unable to afford our courses. Two thousand two hundred thirteen students (2,289) participated in courses during the school year ended June 2025, and approximately eighteen thousand persons have been impacted through our activities and exhibits in that same period.Expenses $808,298
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 66-0354449
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- School
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1977
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Arts, culture and humanities (A25Z)
- Assets (IRS master file)
- $691,182
- Income (IRS master file)
- $957,915
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $957,915 | $941,249 | $691,182 | IRS |
| 990 | June 2024 | $772,551 | $766,768 | $649,217 | IRS |
| 990 | June 2023 | $906,854 | $766,783 | $655,639 | XML |
| 990 | June 2022 | $898,145 | $630,805 | $537,406 | IRS |
| 990 | June 2021 | – | – | – | IRS |
| 990 | June 2020 | – | – | – | IRS |
| 990 | June 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 66-0354449).
Questions about LIGA ESTUDIANTES DE ARTE DE SAN JUAN INC P O BOX 5181
- What is the EIN of LIGA ESTUDIANTES DE ARTE DE SAN JUAN INC P O BOX 5181?
- The employer identification number (EIN) of LIGA ESTUDIANTES DE ARTE DE SAN JUAN INC P O BOX 5181 is 66-0354449.
- Is LIGA ESTUDIANTES DE ARTE DE SAN JUAN INC P O BOX 5181 tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1977.
- Are donations to LIGA ESTUDIANTES DE ARTE DE SAN JUAN INC P O BOX 5181 tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does LIGA ESTUDIANTES DE ARTE DE SAN JUAN INC P O BOX 5181 file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of LIGA ESTUDIANTES DE ARTE DE SAN JUAN INC P O BOX 5181 due?
- The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did LIGA ESTUDIANTES DE ARTE DE SAN JUAN INC P O BOX 5181 last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended June 2025.
- Who is the principal officer of LIGA ESTUDIANTES DE ARTE DE SAN JUAN INC P O BOX 5181?
- The 990 for the year ended June 30, 2025 names MARIA L CARRASQUILLO RAMIREZ.
- Who are the officers and directors of LIGA ESTUDIANTES DE ARTE DE SAN JUAN INC P O BOX 5181?
- The 990 for the year ended June 30, 2025 lists 10 people; 1 received compensation from the organization, the highest $54,217 (Maria L Carrasquillo Ramirez, Executive Director).
- How much revenue does LIGA ESTUDIANTES DE ARTE DE SAN JUAN INC P O BOX 5181 have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $957,915, expenses of $941,249 and total assets of $691,182 at year end.
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