Nonprofit · EIN 66-0770697
INSTITUTO DE INVESTIGACION Y DESAROLLO PARA ESTUDIANTES DOTADOS
Tax-exempt (reinstated) · SAN JUAN, PR 00936
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $84,837 | $83,083 | $1,754 | $11,103 | $27,319 | -$16,216 |
| December 31, 2024 | 990 | $211,310 | $176,896 | $34,414 | $39,442 | $56,912 | -$17,470 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $84,837
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Depreciation
- $1
- Program services (functional)
- $83,083
Balance sheet and other
- Total assets, start of year
- $39,442
- Total assets, end of year
- $11,103
- Total liabilities, end of year
- $27,319
- Net assets, end of year
- -$16,216
- Gross receipts
- $84,837
- Employees
- 0
- Volunteers
- 0
- Year formed
- 2011
- 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, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Hector Rivera | Director Trustee or director | 0 | $0 |
| Myriam Rosario | Treasur Trustee or director | 0 | $0 |
990 for the year ended December 31, 2024: 2 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Hector Rivera | Director Trustee or director | 40 | $39,230 |
| Myriam Rosario | Treasur Trustee or director | 40 | $31,384 |
Address and contacts
- Address (IRS master file)
- PO BOX 361094, SAN JUAN, PR 00936-1094
- Principal officer (990 for 2025)
- Hector Rivera, PO BOX 361094, SAN JUAN, PR 00936
- Signed the 990
- Hecto Rivera, Director
- Phone
- (787) 905-9685
Mission
Train professional resources to help in the identification and provision of services to gifted students; aiming to develop their maximum intellectual potential so that they can serve the community effectively.
Program accomplishments
- N AExpenses $83,083 · revenue $84,837
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 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | Check at the IRS |
IRS record
- EIN
- 66-0770697
- 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
- 2025
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B90)
- Assets (IRS master file)
- $11,103
- Income (IRS master file)
- $84,837
Revocation and reinstatement
- Exemption revoked
- May 15, 2014
- Posted by the IRS
- August 11, 2014
- Reinstated
- Effective May 15, 2014
From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $84,837 | $83,083 | $11,103 | IRS |
| 990 | December 2024 | $211,310 | $176,896 | $39,442 | 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 66-0770697).
Questions about INSTITUTO DE INVESTIGACION Y DESAROLLO PARA ESTUDIANTES DOTADOS
- What is the EIN of INSTITUTO DE INVESTIGACION Y DESAROLLO PARA ESTUDIANTES DOTADOS?
- The employer identification number (EIN) of INSTITUTO DE INVESTIGACION Y DESAROLLO PARA ESTUDIANTES DOTADOS is 66-0770697.
- Is INSTITUTO DE INVESTIGACION Y DESAROLLO PARA ESTUDIANTES DOTADOS tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2014 and reinstated it effective May 15, 2014.
- Are donations to INSTITUTO DE INVESTIGACION Y DESAROLLO PARA ESTUDIANTES DOTADOS tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does INSTITUTO DE INVESTIGACION Y DESAROLLO PARA ESTUDIANTES DOTADOS 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 INSTITUTO DE INVESTIGACION Y DESAROLLO PARA ESTUDIANTES DOTADOS due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did INSTITUTO DE INVESTIGACION Y DESAROLLO PARA ESTUDIANTES DOTADOS last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of INSTITUTO DE INVESTIGACION Y DESAROLLO PARA ESTUDIANTES DOTADOS?
- The 990 for the year ended December 31, 2025 names Hector Rivera.
- Who are the officers and directors of INSTITUTO DE INVESTIGACION Y DESAROLLO PARA ESTUDIANTES DOTADOS?
- The 990 for the year ended December 31, 2025 lists 2 people; 0 received compensation from the organization.
- How much revenue does INSTITUTO DE INVESTIGACION Y DESAROLLO PARA ESTUDIANTES DOTADOS have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $84,837, expenses of $83,083 and total assets of $11,103 at year end.
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