Nonprofit · EIN 66-0491142
PUERTO RICO YOUTH AT RISK INC
Tax-exempt (reinstated) · SAN JUAN, PR 00936
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $304,941 | $401,688 | -$96,747 | $227,508 | $130,256 | $97,252 |
| December 31, 2021 | 990 | $726,850 | $722,574 | $4,276 | $304,920 | $29,872 | $275,048 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $304,941
- of which government grants
- $49,394
- Program service revenue
- $0
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $28,661
- Other salaries and wages
- $220,951
- Salaries, compensation and benefits (total)
- $253,777
- Professional fundraising fees
- $0
- Occupancy
- $24,687
- Depreciation
- $16,234
- Program services (functional)
- $291,611
- Management and general (functional)
- $110,077
Balance sheet and other
- Total assets, start of year
- $363,830
- Total assets, end of year
- $227,508
- Total liabilities, end of year
- $130,256
- Net assets, end of year
- $97,252
- Land, buildings and equipment
- $40,629
- Net assets without donor restrictions
- -$19,533
- Net assets with donor restrictions
- $116,785
- Gross receipts
- $304,941
- Employees
- 14
- Volunteers
- 12
- Year formed
- 1993
- 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 |
|---|---|---|---|
| Celia Lectora | Executive Director Officer | 25 | $28,661 |
| Teresa Nazario | Director Trustee or director | 5 | $0 |
| Yaneza A Bravo Najul | Vice President Trustee or director | 5 | $0 |
| Michael Brady | Treasurer Trustee or director | 5 | $0 |
| Samuel Gonzalez | Secretary Trustee or director | 5 | $0 |
| Samantha Flores Collazo | Director Trustee or director | 5 | $0 |
| Lili Madera | Director Trustee or director | 5 | $0 |
| Ricardo Lozada | Director Trustee or director | 5 | $0 |
| Mercedes Cintron | Honorary Member Trustee or director | 5 | $0 |
| Jacqueline Leiseca | Director Trustee or director | 5 | $0 |
| Natalie Claudio | President Trustee or director | 5 | $0 |
| Rina Biaggi Garcia | Director Trustee or director | 0 | $0 |
| Edgardo Ruben Martinez | Director Trustee or director | 5 | $0 |
990 for the year ended December 31, 2021: 12 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Mildred Cifuentes Vega | Tesorera y Secretaria Interina Trustee or director | 2 | $0 |
| Rina Biaggi Garcia | Director Trustee or director | 2 | $0 |
| Vacant | Secretary Trustee or director | 2 | $0 |
| Samantha Flores Collazo | Youth Representative Director Trustee or director | 2 | $0 |
| Rolance Chavier | Director Trustee or director | 2 | $0 |
| Vacant | Orden del Manicato Representative Trustee or director | 0 | $0 |
| Jose Eduardo Viera | Presidente Trustee or director | 2 | $0 |
| Natalie Claudio | Director Trustee or director | 2 | $0 |
| Florencio Merced | Director Trustee or director | 2 | $0 |
| Karla Torrellas Vega | Director Trustee or director | 2 | $0 |
| Myrna R Hernandez Serrano | Interim Executive Director Trustee or director | 2 | $0 |
| Vacante | Representante de la Orden de Manicato Trustee or director | 0 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 362169, SAN JUAN, PR 00936-2169
- In care of
- % STE 201
- Principal officer (990 for 2025)
- TERESA NAZARIO DELGADO, 506-A CALLE JUAN J JIMENEZ, SAN JUAN, PR 00918
- Signed the 990
- TERESA NAZARIO DELGADO, PRESIDENT
- Phone
- (787) 758-3079
- Return prepared by
- CARLOS A ONEILL
Mission
Its mission is to prevent school dropout and juvenile delinquency and to promote the healthy development of adolescents who live in high risk environments throughout the island. The Organizations comprehensive model pairs each participant with a trained adult mentor and offers a continuum of experiential workshops, academic support, family engagement sessions, and community service projects designed to cultivate self efficacy, leadership, and civic responsibility.
Program accomplishments
- Prevent school dropout and juvenile delinquency and to promote the healthy development of adolescents who live in high risk environments throughout the island. The Organizations comprehensive model pairs each participant with a trained adult mentor and offers a continuum of experiential workshops, academic support, family engagement sessions, and community service projects designed to cultivate self efficacy, leadership, and civic responsibility.Expenses $291,611
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 | Check at the IRS |
| 2023 | December 31, 2023 | May 15, 2024 | Check at the IRS |
IRS record
- EIN
- 66-0491142
- 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
- 2025
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Youth development (O50)
- Assets (IRS master file)
- $227,508
- Income (IRS master file)
- $304,941
Revocation and reinstatement
- Exemption revoked
- May 15, 2025
- Posted by the IRS
- August 12, 2025
- Reinstated
- Effective May 15, 2025
From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $304,941 | $401,688 | $227,508 | XML |
| 990 | December 2021 | $726,850 | $722,574 | $304,920 | XML |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | 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 66-0491142).
Questions about PUERTO RICO YOUTH AT RISK INC
- What is the EIN of PUERTO RICO YOUTH AT RISK INC?
- The employer identification number (EIN) of PUERTO RICO YOUTH AT RISK INC is 66-0491142.
- Is PUERTO RICO YOUTH AT RISK INC tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2025 and reinstated it effective May 15, 2025.
- Are donations to PUERTO RICO YOUTH AT RISK INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does PUERTO RICO YOUTH AT RISK 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 PUERTO RICO YOUTH AT RISK 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 PUERTO RICO YOUTH AT RISK 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 PUERTO RICO YOUTH AT RISK INC?
- The 990 for the year ended December 31, 2025 names TERESA NAZARIO DELGADO.
- Who are the officers and directors of PUERTO RICO YOUTH AT RISK INC?
- The 990 for the year ended December 31, 2025 lists 13 people; 1 received compensation from the organization, the highest $28,661 (Celia Lectora, Executive Director).
- How much revenue does PUERTO RICO YOUTH AT RISK INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $304,941, expenses of $401,688 and total assets of $227,508 at year end.
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