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      <GainOrLossGrp>
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        <UnrelatedBusinessRevenueAmt>0</UnrelatedBusinessRevenueAmt>
        <ExclusionAmt>0</ExclusionAmt>
      </NetGainOrLossInvestmentsGrp>
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      <ContriRptFundraisingEventAmt>0</ContriRptFundraisingEventAmt>
      <FundraisingDirectExpensesAmt>0</FundraisingDirectExpensesAmt>
      <NetIncmFromFundraisingEvtGrp>
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        <UnrelatedBusinessRevenueAmt>0</UnrelatedBusinessRevenueAmt>
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      <GamingDirectExpensesAmt>0</GamingDirectExpensesAmt>
      <NetIncomeFromGamingGrp>
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        <RelatedOrExemptFuncIncomeAmt>0</RelatedOrExemptFuncIncomeAmt>
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      <OtherRevenueMiscGrp>
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      <OtherRevenueMiscGrp>
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      <OtherRevenueMiscGrp>
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      <MiscellaneousRevenueGrp>
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      <TotalRevenueGrp>
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        <RelatedOrExemptFuncIncomeAmt>0</RelatedOrExemptFuncIncomeAmt>
        <UnrelatedBusinessRevenueAmt>0</UnrelatedBusinessRevenueAmt>
        <ExclusionAmt>0</ExclusionAmt>
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      <GrantsToDomesticOrgsGrp>
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        <ProgramServicesAmt>0</ProgramServicesAmt>
      </GrantsToDomesticOrgsGrp>
      <GrantsToDomesticIndividualsGrp>
        <TotalAmt>0</TotalAmt>
        <ProgramServicesAmt>0</ProgramServicesAmt>
      </GrantsToDomesticIndividualsGrp>
      <ForeignGrantsGrp>
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        <ProgramServicesAmt>0</ProgramServicesAmt>
      </ForeignGrantsGrp>
      <BenefitsToMembersGrp>
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        <ProgramServicesAmt>0</ProgramServicesAmt>
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      <CompCurrentOfcrDirectorsGrp>
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        <ProgramServicesAmt>0</ProgramServicesAmt>
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        <FundraisingAmt>0</FundraisingAmt>
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      <CompDisqualPersonsGrp>
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      <PensionPlanContributionsGrp>
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      <FeesForServicesLegalGrp>
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      <FeesForServicesAccountingGrp>
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      </FeesForServicesLobbyingGrp>
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      </FeesForServicesOtherGrp>
      <AdvertisingGrp>
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      </AdvertisingGrp>
      <OfficeExpensesGrp>
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      <RoyaltiesGrp>
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      </RoyaltiesGrp>
      <OccupancyGrp>
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      <TravelGrp>
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      <PymtTravelEntrtnmntPubOfclGrp>
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      <ConferencesMeetingsGrp>
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        <ManagementAndGeneralAmt>0</ManagementAndGeneralAmt>
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      <PaymentsToAffiliatesGrp>
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      <InsuranceGrp>
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        <ManagementAndGeneralAmt>27687</ManagementAndGeneralAmt>
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        <ProgramServicesAmt>34601</ProgramServicesAmt>
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      <OtherExpensesGrp>
        <Desc>Maintenance</Desc>
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      <OtherExpensesGrp>
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      <OtherExpensesGrp>
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      <AllOtherExpensesGrp>
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      <TotalFunctionalExpensesGrp>
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        <ProgramServicesAmt>160561</ProgramServicesAmt>
        <ManagementAndGeneralAmt>339403</ManagementAndGeneralAmt>
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      <TotalJointCostsGrp>
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      <CashNonInterestBearingGrp>
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        <EOYAmt>67967</EOYAmt>
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        <EOYAmt>0</EOYAmt>
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      <PledgesAndGrantsReceivableGrp>
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      <AccountsReceivableGrp>
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      <ReceivablesFromOfficersEtcGrp>
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        <EOYAmt>0</EOYAmt>
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        <EOYAmt>15192</EOYAmt>
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      <LandBldgEquipCostOrOtherBssAmt>4250401</LandBldgEquipCostOrOtherBssAmt>
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        <EOYAmt>4250043</EOYAmt>
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      <InvestmentsPubTradedSecGrp>
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        <EOYAmt>56490</EOYAmt>
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      <GrantsPayableGrp>
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      <LoansFromOfficersDirectorsGrp>
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        <EOYAmt>0</EOYAmt>
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      <TotalLiabilitiesGrp>
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        <EOYAmt>56490</EOYAmt>
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      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
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      <DonorRestrictionNetAssetsGrp>
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      <TotalNetAssetsFundBalanceGrp>
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      <TotLiabNetAssetsFundBalanceGrp>
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        <EOYAmt>4333202</EOYAmt>
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      <ReconcilationRevenueExpnssAmt>1777076</ReconcilationRevenueExpnssAmt>
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      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>true</FSAuditedInd>
      <FSAuditedBasisGrp>
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      <AuditCommitteeInd>true</AuditCommitteeInd>
      <FederalGrantAuditRequiredInd>false</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleA documentId="IRS990ScheduleA1" documentName="IRS990ScheduleA">
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      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>0</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>1000000</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>1500000</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>350000</CurrentTaxYearMinus1YearAmt>
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        <CurrentTaxYearMinus3YearsAmt>0</CurrentTaxYearMinus3YearsAmt>
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        <CurrentTaxYearMinus3YearsAmt>1000000</CurrentTaxYearMinus3YearsAmt>
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        <CurrentTaxYearMinus1YearAmt>350000</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>650000</CurrentTaxYearAmt>
        <TotalAmt>3500000</TotalAmt>
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      <PublicSupportTotal170Amt>3500000</PublicSupportTotal170Amt>
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        <CurrentTaxYearAmt>0</CurrentTaxYearAmt>
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        <CurrentTaxYearMinus3YearsAmt>0</CurrentTaxYearMinus3YearsAmt>
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        <CurrentTaxYearAmt>0</CurrentTaxYearAmt>
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      </OtherIncome170Grp>
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      <First5Years170Ind>X</First5Years170Ind>
      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>Part II - Line 1, Unusual Grant Lists</FormAndLineReferenceDesc>
        <ExplanationTxt>| Name of the Contributor:, Date of Grant:, Year:, Amount:, Description:| Banco Popular de Puerto Rico05 23 2023, 2022, $250000, BPPR Foundation Donation for 10 years starting on 2021| Verizon Communications Inc12 13 2022, 2022, $100000, $100,000 grant yearly grant up to 10 years| Acaia Network03 02 2023, 2022, $300000, Commitment for grant|</ExplanationTxt>
      </Form990ScheduleAPartVIGrp>
      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>Part II Line 10</FormAndLineReferenceDesc>
        <ExplanationTxt>Other Individual Donations</ExplanationTxt>
      </Form990ScheduleAPartVIGrp>
      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>Part II Line 10</FormAndLineReferenceDesc>
        <ExplanationTxt>Donation of Land</ExplanationTxt>
      </Form990ScheduleAPartVIGrp>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="IRS990ScheduleB1" documentName="IRS990ScheduleB">
      <ContributorInformationGrp>
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        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleD documentId="IRS990ScheduleD1" documentName="IRS990ScheduleD">
      <LandGrp>
        <InvestmentCostOrOtherBasisAmt>1200000</InvestmentCostOrOtherBasisAmt>
        <BookValueAmt>1200000</BookValueAmt>
      </LandGrp>
      <BuildingsGrp>
        <InvestmentCostOrOtherBasisAmt>3049229</InvestmentCostOrOtherBasisAmt>
        <BookValueAmt>3049229</BookValueAmt>
      </BuildingsGrp>
      <LeaseholdImprovementsGrp />
      <EquipmentGrp>
        <InvestmentCostOrOtherBasisAmt>1172</InvestmentCostOrOtherBasisAmt>
        <DepreciationAmt>358</DepreciationAmt>
        <BookValueAmt>814</BookValueAmt>
      </EquipmentGrp>
      <OtherLandBuildingsGrp />
      <TotalBookValueLandBuildingsAmt>4250043</TotalBookValueLandBuildingsAmt>
      <TotalRevEtcAuditedFinclStmtAmt>2277040</TotalRevEtcAuditedFinclStmtAmt>
      <RevenueNotReportedAmt>0</RevenueNotReportedAmt>
      <RevenueSubtotalAmt>2277040</RevenueSubtotalAmt>
      <RevenueNotReportedFinclStmtAmt>0</RevenueNotReportedFinclStmtAmt>
      <TotalRevenuePerForm990Amt>2277040</TotalRevenuePerForm990Amt>
      <TotExpnsEtcAuditedFinclStmtAmt>499964</TotExpnsEtcAuditedFinclStmtAmt>
      <ExpensesNotReportedAmt>0</ExpensesNotReportedAmt>
      <ExpensesSubtotalAmt>499964</ExpensesSubtotalAmt>
      <ExpensesNotRptFinclStmtAmt>0</ExpensesNotRptFinclStmtAmt>
      <TotalExpensesPerForm990Amt>499964</TotalExpensesPerForm990Amt>
    </IRS990ScheduleD>
    <IRS990ScheduleO documentId="IRS990ScheduleO1" documentName="IRS990ScheduleO">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part VI, Line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>Puerto Rico Centro de Artes y Tecnologia Corp PRCAT returns are prepared by an independent accounting and tax firm. Before the organization's return is filled the executive director distributes the financial reports and Form 990 to all current Board members requesting they review these prior to filling. The board members are asked to review and are given an opportunity to raise issues and request clarifications if any. Once this process is completed and board approval is obtained the Form 990 is filed.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part VI, Line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>Every director employee or member of a Committee of the PRCAT has the obligation to disclose their economic interest in the organization programs or projects whose mission or objectives are in any way related to those of the PRCAT so that the Board of Directors of the PRCAT has full knowledge of the potential. If the Board of Directors finds just cause to believe that one of its members or an employee has not disclosed actual or possible conflicts of interest it shall inform the member of the basis of such belief and offer the member or employee the opportunity to explain the alleged lack of disclosure. If after hearing the response o the member or employee and after carrying out an additional investigation if the circumstances justified it the Board of Directors determines that the member or employee has not fulfilled or remedied their duty to report a current or possible conflict of interest then the Board will take the disciplinary or corrective measures it deems appropriate.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part VI, Line 18</FormAndLineReferenceDesc>
        <ExplanationTxt>Form 990 and financial reports are available for public inspection upon request.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part VI, Line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>A copy of the Governing Documents Conflict of Interest Policy and Financial Statements are available to the public upon request. Any person interested should visit the offices or write to request a copy of such documents.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part III, Line 4d</FormAndLineReferenceDesc>
        <ExplanationTxt>| Description:, Expense Amount:, Grants Amount:, Revenue Amount:| N A, $0, $0, $0|</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>