Nonprofit · EIN 66-0514937
LUCHA CONTRA EL SIDA INC
Tax-exempt · SAN JUAN, PR 00910
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $6,375,897 | $5,988,651 | $387,246 | $31,683,520 | $1,063,433 | $30,620,087 |
| December 31, 2023 | 990 | $7,321,935 | $5,373,972 | $1,947,963 | $43,039,117 | $1,320,208 | $41,718,909 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $3,809,173
- of which government grants
- $3,809,173
- Program service revenue
- $0
- Investment income
- $295,513
- Net rental income
- $651,197
- Other revenue
- $2,271,211
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $1,816,956
- Salaries, compensation and benefits (total)
- $2,199,323
- Professional fundraising fees
- $0
- Occupancy
- $583,440
- Travel
- $43,243
- Depreciation
- $455,262
- Program services (functional)
- $3,219,511
- Management and general (functional)
- $2,769,140
Balance sheet and other
- Total assets, start of year
- $43,039,117
- Total assets, end of year
- $31,683,520
- Total liabilities, end of year
- $1,063,433
- Net assets, end of year
- $30,620,087
- Land, buildings and equipment
- $9,709,679
- Net assets without donor restrictions
- $30,620,087
- Gross receipts
- $6,375,897
- Employees
- 69
- Volunteers
- 0
- Year formed
- 1994
- 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 December 31, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Ramfis J Perez Rivera | Ex Officio Member Trustee or director, Key employee | 40 | $124,000 |
| Luis Rivera Iglesias | President Trustee or director | 2 | $0 |
| Ana M Garcia | Vice President and Secretary Trustee or director | 2 | $0 |
| Maritza Rivera | Director Trustee or director | 2 | $0 |
| Juan Lopez | Director Trustee or director | 2 | $0 |
| Edward Gonzalez | Director Trustee or director | 2 | $0 |
| Amparo Figueroa | Director Trustee or director | 2 | $0 |
| Maria Ramos | Director Trustee or director | 2 | $0 |
990 for the year ended December 31, 2023: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Ramfis J Perez Rivera | Executive Director Trustee or director, Key employee | 40 | $101,692 |
| Luis Rivera Iglesias | President Trustee or director | 2 | $0 |
| Ana M Garcia | Director Trustee or director | 2 | $0 |
| Maritza Rivera | Director Trustee or director | 2 | $0 |
| Angel M Castillo | Director Trustee or director | 2 | $0 |
| Maria Ramos | Director Trustee or director | 2 | $0 |
| AMPARO FIGUEROA CARRION | Director Trustee or director | 2 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 8479, SAN JUAN, PR 00910-0479
- In care of
- % LUCHA CONTRA EL SIDA
- Principal officer (990 for 2024)
- RAMFIS J PEREZ RIVERA, PO BOX 8479, SAN JUAN, PR 009100479
- Signed the 990
- RAMFIS J PEREZ RIVERA, EXECUTIVE DIRECTOR
- Phone
- (787) 294-1531
- Return prepared by
- DIAZ & CANDELARIA PSC
Mission
To provide assistance, benefits and a positive social change to HIV/AIDS patients, benefit the homeless individuals and low-income families by providing medical, nutritional, daycare and temporary or permanent housing programs and support.
Program accomplishments
- HOUSING, TREATMENT & REHABILITATION PROGRAMS TO HIV/AIDS PATIENTS, HOMELESS INDIVIDUALS AND LOW-INCOME FAMILIES.Expenses $3,219,511
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 December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 66-0514937
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1997
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Housing and shelter (L20)
- Assets (IRS master file)
- $31,683,520
- Income (IRS master file)
- $6,375,897
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $6,375,897 | $5,988,651 | $31,683,520 | XML |
| 990 | December 2023 | $7,321,935 | $5,373,972 | $43,039,117 | XML |
| 990 | December 2022 | $13,658,979 | $4,886,425 | $41,192,300 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 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 66-0514937).
Questions about LUCHA CONTRA EL SIDA INC
- What is the EIN of LUCHA CONTRA EL SIDA INC?
- The employer identification number (EIN) of LUCHA CONTRA EL SIDA INC is 66-0514937.
- Is LUCHA CONTRA EL SIDA INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1997.
- Are donations to LUCHA CONTRA EL SIDA INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does LUCHA CONTRA EL SIDA INC 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 LUCHA CONTRA EL SIDA INC due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did LUCHA CONTRA EL SIDA INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who is the principal officer of LUCHA CONTRA EL SIDA INC?
- The 990 for the year ended December 31, 2024 names RAMFIS J PEREZ RIVERA.
- Who are the officers and directors of LUCHA CONTRA EL SIDA INC?
- The 990 for the year ended December 31, 2024 lists 8 people; 1 received compensation from the organization, the highest $124,000 (Ramfis J Perez Rivera, Ex Officio Member).
- How much revenue does LUCHA CONTRA EL SIDA INC have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $6,375,897, expenses of $5,988,651 and total assets of $31,683,520 at year end.
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