Nonprofit · EIN 66-0948823
GAUDIUM ET SPES
Tax-exempt · SAN JUAN, PR 00901
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $1,693,193 | $1,428,716 | $264,477 | $1,110,354 | $0 | $1,110,354 |
| December 31, 2023 | 990 | $1,370,187 | $1,376,106 | -$5,919 | $855,066 | $0 | $855,066 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $1,654,463
- Program service revenue
- $0
- Investment income
- $38,730
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $983,242
- Compensation of officers, directors and key employees
- $38,000
- Salaries, compensation and benefits (total)
- $38,000
- Professional fundraising fees
- $0
- Legal fees
- $22,201
- Accounting fees
- $19,467
- Travel
- $47,237
- Program services (functional)
- $983,242
- Management and general (functional)
- $445,474
Balance sheet and other
- Total assets, start of year
- $855,066
- Total assets, end of year
- $1,110,354
- Total liabilities, end of year
- $0
- Net assets, end of year
- $1,110,354
- Publicly traded securities
- $188,408
- Net assets without donor restrictions
- $1,110,354
- Gross receipts
- $1,693,193
- Employees
- 0
- Volunteers
- 0
- Year formed
- 2020
- 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 |
|---|---|---|---|
| Raul Vidal Sepulveda | President Officer | 20 | $15,250 |
| Rafael Rovira Arbona | Vicepresident Officer | 20 | $12,750 |
| Mikel Eguia Moreda | Treasurer Officer | 20 | $10,000 |
990 for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Mikel Eguia Moreda | Treasurer Officer | 12 | $10,681 |
| Raul Vidal Sepulveda | President Officer | 20 | $5,500 |
| Rafael Rovira Arbona | Vicepresident Officer | 20 | $4,000 |
| Christian Sobrino Vega | Director Trustee or director | 10 | $0 |
Address and contacts
- Address (IRS master file)
- 53 CALLE PALMERAS STE 601, SAN JUAN, PR 00901-2410
- In care of
- % RAUL VIDAL
- Principal officer (990 for 2024)
- Raul Vidal, 53 CALLE PALMERAS STE 601, SAN JUAN, PR 00901
- Signed the 990
- Raul Vidal, President
- Phone
- (787) 649-5111
Mission
Economic support to philanthropy projects in connection with 1 provision of healthcare and nutritional support to impoverished communities in PR and worldwide and 2 restoration and preservation of historically and culturally important buildings works of art and artifacts related to the Catholic Church in Puerto Rico and worldwide.
Program accomplishments
- Economic Support - In 2024 the organization continued providing economic assistance to non-profit organizations and charitable entities dedicated to serving impoverished communities families in crisis and vulnerable populations. Support was directed to programs focused on poverty relief food assistance housing aid medical needs pastoral care and holistic support to families mothers adolescents and children experiencing difficult social or economic circumstances. Grants also supported humanitarian initiatives that uphold human dignity through social services educational scholarships youth development pastoral activities and assistance to individuals with disabilities. Additional contributions were made to international charitable missions aimed at helping families pay for essential needs such as food shelter utilities medicine and school expenses as well as programs assisting victims of abuse or communities recovering from hardship. Further support was provided to charitable organizations carrying out missionary cultural and ecclesiastical work in the United States Puerto Rico Latin America Europe Africa and other regions. These initiatives included funding medical and social services support for refugees and displaced individuals and various programs serving the most vulnerable worldwide.Expenses $751,349
- Restoration and Preservation - In 2024 the organization continued providing financial support for the restoration preservation and maintenance of culturally and historically significant structures particularly Catholic churches chapels religious institutions and heritage sites. Grants funded the repair of roofs and structural elements restoration of 17th and 18th century architecture conservation of liturgical and cultural artifacts and improvements necessary to maintain these sites for community use and historical preservation. Additional support was directed to projects involving the construction or repair of facilities that serve local communities and religious missions including water-well projects and infrastructure improvements in underserved regions. These efforts help protect historical patrimony ensure the continuity of religious and cultural traditions and provide safe functional spaces for worship education and community engagement.Expenses $231,893
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
- 66-0948823
- 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
- 2020
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Philanthropy, voluntarism and grantmaking foundations (T12)
- Assets (IRS master file)
- $1,110,354
- Income (IRS master file)
- $1,693,193
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $1,693,193 | $1,428,716 | $1,110,354 | IRS |
| 990 | December 2023 | $1,370,187 | $1,376,106 | $855,066 | XML |
| 990 | December 2022 | $1,060,626 | $587,155 | $835,336 | IRS |
| 990 | December 2021 | $639,275 | $398,383 | $381,702 | IRS |
| 990 | December 2020 | – | – | – | 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 66-0948823).
Questions about GAUDIUM ET SPES
- What is the EIN of GAUDIUM ET SPES?
- The employer identification number (EIN) of GAUDIUM ET SPES is 66-0948823.
- Is GAUDIUM ET SPES tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2020.
- Are donations to GAUDIUM ET SPES tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does GAUDIUM ET SPES 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 GAUDIUM ET SPES 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 GAUDIUM ET SPES 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 GAUDIUM ET SPES?
- The 990 for the year ended December 31, 2024 names Raul Vidal.
- Who are the officers and directors of GAUDIUM ET SPES?
- The 990 for the year ended December 31, 2024 lists 3 people; 3 received compensation from the organization, the highest $15,250 (Raul Vidal Sepulveda, President).
- How much revenue does GAUDIUM ET SPES have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $1,693,193, expenses of $1,428,716 and total assets of $1,110,354 at year end.
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