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Nonprofit · EIN 66-0387940

INSTITUTO DE EDUCACION PRACTICA DEL COLEGIO DE ABOGADOS DE PUERTO RICO

Tax-exempt (reinstated) · SAN JUAN, PR 00908

Financials

$333K$408K2023
Revenue Expenses · by fiscal year end
Financials of INSTITUTO DE EDUCACION PRACTICA DEL COLEGIO DE ABOGADOS DE PUERTO RICO by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2023990$332,515$407,928-$75,413$574,689$75,417$499,272
Financial details: 990 for the year ended December 31, 2023

Revenue

Contributions, gifts and grants
$16,646
Program service revenue
$312,850
Investment income
$1,104
Other revenue
$1,915

Expenses

Grants and similar amounts paid
$0
Compensation of officers, directors and key employees
$69,150
Other salaries and wages
$86,266
Salaries, compensation and benefits (total)
$180,912
Professional fundraising fees
$0
Accounting fees
$7,302
Occupancy
$1,725
Travel
$14
Depreciation
$3,476
Program services (functional)
$226,934
Management and general (functional)
$180,994

Balance sheet and other

Total assets, start of year
$643,253
Total assets, end of year
$574,689
Total liabilities, end of year
$75,417
Net assets, end of year
$499,272
Land, buildings and equipment
$5,099
Net assets without donor restrictions
$499,272
Gross receipts
$332,515
Employees
5
Year formed
1979
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, 2023, highest compensation first.

NameTitleHours / weekCompensation
Emily ColonExecutive Director
Key employee
40$69,150
Manuel QuilichiniPresident
Trustee or director
1$0
Angela OquendoSecretary
Trustee or director
1$0
Jose MontalvoDirector
Trustee or director
1$0
Alejandro TorresDirector representing CAAPR Board
Trustee or director
1$0
Ismael RamosDirector
Trustee or director
1$0
Wilbert LopezDirector
Trustee or director
1$0
Nelson CordovaDirector
Trustee or director
1$0
Sonia TorresDirector
Trustee or director
1$0

Address and contacts

Address (IRS master file)
PO BOX 9021, SAN JUAN, PR 00908-0021
Principal officer (990 for 2023)
Emily Colon, PO Box 9021, San Juan, PR 00908
Signed the 990
Emily Colon, Executive Director
Phone
(787) 721-3358
Return prepared by
Medero Roldan LLC

Mission

Provide continued professional education programs and seminars to lawyers in Puerto Rico.

990 for the year ended December 31, 2023

Program accomplishments

  • Continued Legal Education Program
    Expenses $193,072 · revenue $312,850
  • Emergency/disaster legal assistance.
    Expenses $33,862 · revenue $16,646
  • NA0

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 yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026Not on file
2024December 31, 2024May 15, 2025Not on file
2023December 31, 2023May 15, 2024990 on file

IRS record

EIN
66-0387940
Tax-exempt status
501(c)(3): Charitable, religious, educational or scientific organization
Foundation status
Publicly supported organization (509(a)(2))
Donations deductible (Pub 78)
Public charity, 50% deduction limit
Exempt since
2021
Accounting year ends
December
Files
Form 990 or 990-EZ
Assets (IRS master file)
$574,689
Income (IRS master file)
$332,515

Revocation and reinstatement

Exemption revoked
May 15, 2010
Posted by the IRS
November 20, 2020
Reinstated
Effective May 15, 2010

From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2023$332,515$407,928$574,689XML
990December 2022$379,653$395,830$643,253IRS
990December 2021–––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 66-0387940).

Questions about INSTITUTO DE EDUCACION PRACTICA DEL COLEGIO DE ABOGADOS DE PUERTO RICO

What is the EIN of INSTITUTO DE EDUCACION PRACTICA DEL COLEGIO DE ABOGADOS DE PUERTO RICO?
The employer identification number (EIN) of INSTITUTO DE EDUCACION PRACTICA DEL COLEGIO DE ABOGADOS DE PUERTO RICO is 66-0387940.
Is INSTITUTO DE EDUCACION PRACTICA DEL COLEGIO DE ABOGADOS DE PUERTO RICO tax-exempt?
Yes. The IRS revoked its exemption on May 15, 2010 and reinstated it effective May 15, 2010.
Are donations to INSTITUTO DE EDUCACION PRACTICA DEL COLEGIO DE ABOGADOS DE PUERTO RICO tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does INSTITUTO DE EDUCACION PRACTICA DEL COLEGIO DE ABOGADOS DE PUERTO RICO 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 INSTITUTO DE EDUCACION PRACTICA DEL COLEGIO DE ABOGADOS DE PUERTO RICO 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 INSTITUTO DE EDUCACION PRACTICA DEL COLEGIO DE ABOGADOS DE PUERTO RICO last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended December 2023.
Who is the principal officer of INSTITUTO DE EDUCACION PRACTICA DEL COLEGIO DE ABOGADOS DE PUERTO RICO?
The 990 for the year ended December 31, 2023 names Emily Colon.
Who are the officers and directors of INSTITUTO DE EDUCACION PRACTICA DEL COLEGIO DE ABOGADOS DE PUERTO RICO?
The 990 for the year ended December 31, 2023 lists 9 people; 1 received compensation from the organization, the highest $69,150 (Emily Colon, Executive Director).
How much revenue does INSTITUTO DE EDUCACION PRACTICA DEL COLEGIO DE ABOGADOS DE PUERTO RICO have?
On its 990 for the year ended December 31, 2023 it reported revenue of $332,515, expenses of $407,928 and total assets of $574,689 at year end.

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