Nonprofit · EIN 66-6012387
UNIVERSITY OF PUERTO RICO SCHOOL OF LAW TRUST
Also known as ESCUDERO ANTONIO TTEE
Tax-exempt · SAN JUAN, PR 00925
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $495,711 | $452,569 | $43,142 | $1,400,343 | $16,257 | $1,384,086 |
| December 31, 2024 | 990 | $434,121 | $507,918 | -$73,797 | $1,255,575 | $15,547 | $1,240,028 |
| December 31, 2023 | 990 | $644,038 | $670,971 | -$26,933 | $1,305,334 | $20,506 | $1,284,828 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $142,271
- Program service revenue
- $301,966
- Investment income
- $51,474
- Net gain from sales of assets
- $12,052
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $32,500
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $13,223
- Depreciation
- $149
- Program services (functional)
- $345,533
- Management and general (functional)
- $107,036
Balance sheet and other
- Total assets, start of year
- $1,255,575
- Total assets, end of year
- $1,400,343
- Total liabilities, end of year
- $16,257
- Net assets, end of year
- $1,384,086
- Land, buildings and equipment
- $892
- Publicly traded securities
- $1,238,300
- Net assets without donor restrictions
- $995,687
- Net assets with donor restrictions
- $388,399
- Gross receipts
- $633,211
- Employees
- 0
- Year formed
- 1985
- 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 |
|---|---|---|---|
| LCDA MARIA GARAY | EXECUTIVE DI Officer | 8 | $42,512 |
| VIVIAN NEPTUNE | DEAN Officer | 40 | $3,291 |
| ANTONIO ESCUDERO | PRESIDENT Trustee or director | – | $0 |
| LCDO JUAN C GALANES | TRUSTEE Institutional trustee | – | $0 |
| LCDA MARIA C MENA IRIZARRY | TRUSTEE Institutional trustee | – | $0 |
| LCDA YANIS BLANCO SANTIAGO | TRUSTEE Institutional trustee | – | $0 |
| LCDO SALVADOR CASELLAS TORO | TRUSTEE Institutional trustee | – | $0 |
990 for the year ended December 31, 2024: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LCDA MARIA GARAY | EXECUTIVE DI Officer | 8 | $31,675 |
| VIVIAN NEPTUNE | DEAN Officer | – | $8,050 |
| ANTONIO ESCUDERO | PRESIDENT Trustee or director | – | $0 |
| LCDO JUAN C GALANES | TRUSTEE Institutional trustee | – | $0 |
| LCDA MARIA C MENA IRIZARRY | TRUSTEE Institutional trustee | – | $0 |
| LCDA YANIS BLANCO SANTIAGO | TRUSTEE Institutional trustee | – | $0 |
| LCDO SALVADOR CASELLAS TORO | TRUSTEE Institutional trustee | 0 | $0 |
990 for the year ended December 31, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LCDA MARIA GARAY | EXECUTIVE DI Officer | – | $35,950 |
| VIVIAN NEPTUNE | DEAN Officer | – | $7,400 |
| ANTONIO ESCUDERO | PRESIDENT Trustee or director | – | $0 |
Address and contacts
- Address (IRS master file)
- 7 AVE UNIVERSIDAD SUITE 701, SAN JUAN, PR 00925-2527
- Principal officer (990 for 2025)
- LCDA MARIA GARAY, 7 AVE UNIVERSIDAD SUITE 701, SAN JUAN, PR 00925
- Signed the 990
- LCDA MARIA GARAY, EXECUTIVE DIRECTOR
- Phone
- (787) 999-9606
- Return prepared by
- ZAYAS MORAZZANI & CO
Mission
PROMOTING THE ADVANCEMENT OF THE HIGHEST EXCELLENCE IN LEGAL EDUCATION
Program accomplishments
- THE EXEMPT PURPOSE ACHIEVEMENTS OF THE EDUCATIONAL PROGRAM AND EXAMINATION REVIEW WERE THE ADVANCEMENT OF THE HIGHEST EXCELLENCE IN LEGAL EDUCATION TRAINING OFFERED TO PR ATTORNEYS AND CANDIDATES FOR EXAMINATION THRU SEMINARS AND CONFERENCES, AND LEGAL TRAINING OFFERED TO A GROUP OF LATIN AMERICA STUDENTS BY JUDICIAL SYSTEMS REPRESENTATIVES. ALSO, SPONSORED BY THE LAW SCHOOL ADMISSION COUNCIL, THE ORGANIZATION SUPPORTS THE PLUS PROGRAM AT THE UPR WHICH IS A FIVE WEEK PRE-LEGAL PROJECT AIMED AT HIGH SCHOOL STUDENTS AT THE UNIVERSITY OF PUERTO RICO (UPR). IT IS AN IMMERSION EXPERIENCES IN THE STUDY OF LAW THAT AIMS TO DEVELOP SKILLS AND ABILITIES THAT HELP GAIN ACCESS TO THE LEGAL PROFESSION.Expenses $227,820 · grants $32,500 · revenue $227,820
- THE ORGANIZATION THROUGH FUNDS RECEIVED FROM THE ACCESS TO JUSTICE FUND FOUNDATION, PROVIDES SUPPORTS FOR THE LEGAL ASSISTANCE CLINICS TO THE WORK CARRIED OUT BY THE COMMUNITY DEVELOPMENT CLINIC, THE RESILIENCY LAW CENTER AND THE COMPREHENSIVE VICTIM SUPPORT CENTER (CIAV).Expenses $99,689 · revenue $99,689
- AMONG OTHER CONTRIBUTIONS TO THE EXEMPT PURPOSES MADE BY THE ORGANIZATION, THROUGH DONATIONS, IT PROVIDES BENEFITS TO THE SCHOOL FACILITIES BY REMODELING OF THE INTERIOR GARDEN, MAINTENANCE WORK IN THE TECHNOLOGY LIBRARY,STUDENT ROOM AND FACULTY ROOM, IN ADDITION TO THE CONTINUOUS CONTRIBUTIONS TO THE SCHOOLS PHYSICAL PLANT AND EXTRACURRICULAR ACADEMIC ACTIVITIES.Expenses $18,024 · revenue $18,024
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 | 990 on file |
IRS record
- EIN
- 66-6012387
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Organization supporting a government college or university
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1994
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- International, foreign affairs and national security (Q300)
- Assets (IRS master file)
- $1,400,343
- Income (IRS master file)
- $633,211
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $495,711 | $452,569 | $1,400,343 | XML |
| 990 | December 2024 | $434,121 | $507,918 | $1,255,575 | XML |
| 990 | December 2023 | $644,038 | $670,971 | $1,305,334 | XML |
| 990 | December 2022 | $666,687 | $772,891 | $1,235,740 | IRS |
| 990 | December 2021 | – | – | – | 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 66-6012387).
Questions about UNIVERSITY OF PUERTO RICO SCHOOL OF LAW TRUST
- What is the EIN of UNIVERSITY OF PUERTO RICO SCHOOL OF LAW TRUST?
- The employer identification number (EIN) of UNIVERSITY OF PUERTO RICO SCHOOL OF LAW TRUST is 66-6012387.
- Is UNIVERSITY OF PUERTO RICO SCHOOL OF LAW TRUST tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1994.
- Are donations to UNIVERSITY OF PUERTO RICO SCHOOL OF LAW TRUST tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does UNIVERSITY OF PUERTO RICO SCHOOL OF LAW TRUST 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 UNIVERSITY OF PUERTO RICO SCHOOL OF LAW TRUST 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 UNIVERSITY OF PUERTO RICO SCHOOL OF LAW TRUST 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 UNIVERSITY OF PUERTO RICO SCHOOL OF LAW TRUST?
- The 990 for the year ended December 31, 2025 names LCDA MARIA GARAY.
- Who are the officers and directors of UNIVERSITY OF PUERTO RICO SCHOOL OF LAW TRUST?
- The 990 for the year ended December 31, 2025 lists 7 people; 2 received compensation from the organization, the highest $42,512 (LCDA MARIA GARAY, EXECUTIVE DI).
- How much revenue does UNIVERSITY OF PUERTO RICO SCHOOL OF LAW TRUST have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $495,711, expenses of $452,569 and total assets of $1,400,343 at year end.
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