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Nonprofit · EIN 66-1117186

LIVING ARTS

Tax-exempt · GURABO, PR 00778

Address and contacts

Address (IRS master file)
HC 1 BOX 7544, GURABO, PR 00778-9480
Mailing address (990-N for 2025)
HC01 box 7544, Gurabo PR 00778
Principal officer (990-N for 2025)
Daisy Cruz, HC01 box 7544, Gurabo PR 00778

What it must file and when

IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990-N on file
2024December 31, 2024May 15, 2025Check at the IRS
2023December 31, 2023May 15, 2024Check at the IRS

IRS record

EIN
66-1117186
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
2026
Accounting year ends
December
Files
Form 990-N (e-Postcard)

Filing history

FormYear endedRevenueExpensesAssetsReturn
990-N for 2025
Officer: Daisy Cruz
December 31, 2025≤ $50,000 receipts––e-Postcard

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 66-1117186).

Questions about LIVING ARTS

What is the EIN of LIVING ARTS?
The employer identification number (EIN) of LIVING ARTS is 66-1117186.
Is LIVING ARTS tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2026.
Are donations to LIVING ARTS tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does LIVING ARTS file?
Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
When is the next return of LIVING ARTS 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 LIVING ARTS last file with the IRS?
The latest return in the IRS public files is the 990-N for 2025 for the year ended December 31, 2025.
Who is the principal officer of LIVING ARTS?
The 990-N for 2025 names Daisy Cruz.

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