Nonprofit · EIN 66-0387277
OFICINA LEGAL DE LA COMUNIDAD INC
Tax-exempt · SAN JUAN, PR 00919
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $1,403,252 | $1,395,978 | $7,274 | $806,157 | $680,327 | $125,830 |
| December 31, 2024 | 990 | $1,480,354 | $1,474,011 | $6,343 | $803,564 | $685,008 | $118,556 |
| December 31, 2023 | 990 | $1,463,713 | $1,466,244 | -$2,531 | $825,453 | $713,240 | $112,213 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $1,401,635
- of which government grants
- $983,312
- Program service revenue
- $0
- Investment income
- $1,617
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $206,233
- Other salaries and wages
- $416,517
- Salaries, compensation and benefits (total)
- $787,086
- Professional fundraising fees
- $0
- Legal fees
- $240,123
- Accounting fees
- $38,881
- Occupancy
- $181,329
- Travel
- $2,659
- Depreciation
- $4,399
- Program services (functional)
- $687,572
- Management and general (functional)
- $708,406
Balance sheet and other
- Total assets, start of year
- $803,564
- Total assets, end of year
- $806,157
- Total liabilities, end of year
- $680,327
- Net assets, end of year
- $125,830
- Land, buildings and equipment
- $30,028
- Net assets with donor restrictions
- $125,830
- Gross receipts
- $1,403,252
- Employees
- 18
- Volunteers
- 0
- Year formed
- 1981
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 |
|---|---|---|---|
| Rafael E Rodriguez Rivera | Executive Director Officer | 37.5 | $87,850 |
| Eloisa M Rodriguez | Adm Service Director Officer | 37.5 | $62,578 |
| Abimael Hernandez | Sub-Director Officer | 37.5 | $55,805 |
990 for the year ended December 31, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Rafael E Rodriguez Rivera | Executive Director Officer | 37.5 | $87,850 |
| Abimael Hernandez | Sub-Director Officer | 37.5 | $82,917 |
| Eloisa M Rodriguez | Adm Service Director Officer | 37.5 | $62,578 |
990 for the year ended December 31, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Rafael E Rodriguez Rivera | Executive Director Officer | 37.5 | $87,850 |
| Abimael Hernandez | Sub-Director Officer | 37.5 | $82,917 |
| Eloisa M Rodriguez | Adm Service Director Officer | 37.5 | $62,578 |
Address and contacts
- Address (IRS master file)
- PO BOX 194735, SAN JUAN, PR 00919-4735
- In care of
- % RAFAEL E RODRIGUEZ RIVERA
- Principal officer (990 for 2025)
- RAFAEL E RODRIGUEZ RIVERA, PO BOX 194735, SAN JUAN, PUERTO RICO 00919, RQ
- Signed the 990
- Rafael E Rodriguez Rivera, Executive Director
- Return prepared by
- Jose L Cardona & Co P S C
Mission
Provide legal assistance in non-criminal proceedings or matters as allowed by the program federal regulations to qualifying financially disable program participants who can not afford private legal assistance services.
Program accomplishments
- Legal assistance as provided to financially disabled participants in some areas considered as priorities such as: family relations domestic violence employment education health housing and consumers.Expenses $650,031
- Legal Services Corporation requires to designate part of its annual funding to the private attorney involvement program which encourages attorneys in private practice to provide legal assistance to financially disabled.Expenses $37,541
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
- 66-0387277
- 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
- 1982
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $806,157
- Income (IRS master file)
- $1,403,252
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $1,403,252 | $1,395,978 | $806,157 | IRS |
| 990 | December 2024 | $1,480,354 | $1,474,011 | $803,564 | IRS |
| 990 | December 2023 | $1,463,713 | $1,466,244 | $825,453 | XML |
| 990 | December 2022 | $1,489,865 | $1,497,155 | $864,657 | 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 66-0387277).
Questions about OFICINA LEGAL DE LA COMUNIDAD INC
- What is the EIN of OFICINA LEGAL DE LA COMUNIDAD INC?
- The employer identification number (EIN) of OFICINA LEGAL DE LA COMUNIDAD INC is 66-0387277.
- Is OFICINA LEGAL DE LA COMUNIDAD INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1982.
- Are donations to OFICINA LEGAL DE LA COMUNIDAD INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does OFICINA LEGAL DE LA COMUNIDAD INC 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 OFICINA LEGAL DE LA COMUNIDAD INC 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 OFICINA LEGAL DE LA COMUNIDAD INC 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 OFICINA LEGAL DE LA COMUNIDAD INC?
- The 990 for the year ended December 31, 2025 names RAFAEL E RODRIGUEZ RIVERA.
- Who are the officers and directors of OFICINA LEGAL DE LA COMUNIDAD INC?
- The 990 for the year ended December 31, 2025 lists 3 people; 3 received compensation from the organization, the highest $87,850 (Rafael E Rodriguez Rivera, Executive Director).
- How much revenue does OFICINA LEGAL DE LA COMUNIDAD INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $1,403,252, expenses of $1,395,978 and total assets of $806,157 at year end.
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