Nonprofit · EIN 66-1049531
EL BORICUA POR LAS ARTES Y LA CULTURA INC
Tax-exempt · SAN JUAN, PR 00925
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $30,900 | $12,935 | $17,965 | $19,639 | $1,674 | $17,965 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $30,900
Expenses
- Compensation of officers, directors and key employees
- $0
- Professional fees and payments to contractors
- $12,825
- Other expenses
- $110
- Program services (functional)
- $12,825
Balance sheet and other
- Total assets, start of year
- $0
- Total assets, end of year
- $19,639
- Total liabilities, end of year
- $1,674
- Net assets, end of year
- $17,965
- Cash, savings and investments
- $19,639
- Gross receipts
- $30,900
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-EZ for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| OMAR CRUZ | PRESIDENT | 10 | $0 |
| JESSABET VIVAS | SECRETARY | 10 | $0 |
| JOEL GONZALEZ | TREASURER | 10 | $0 |
Address and contacts
- Address (IRS master file)
- 5 CALLE SALDANA, SAN JUAN, PR 00925-2905
- Signed the 990-EZ
- OMAR CRUZ, PRESIDENT
- Phone
- (787) 344-8597
- Return prepared by
- JOEL I GONZALEZ-APONTE CPA
Mission
PROMOTE ARTS AND CULTURE
Program accomplishments
- PROMOTE ARTS AND CULTUREExpenses $12,825 · grants $28,400
What it must file and when
IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. Its accounting year ends in July, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | July 31, 2026 | December 15, 2026 | Not due yet |
| 2024 | July 31, 2025 | December 15, 2025 | Check at the IRS |
| 2023 | July 31, 2024 | December 16, 2024 | Check at the IRS |
IRS record
- EIN
- 66-1049531
- 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
- July
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Arts, culture and humanities (A20)
- Assets (IRS master file)
- $19,639
- Income (IRS master file)
- $30,900
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $30,900 | $12,935 | $19,639 | 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 66-1049531).
Questions about EL BORICUA POR LAS ARTES Y LA CULTURA INC
- What is the EIN of EL BORICUA POR LAS ARTES Y LA CULTURA INC?
- The employer identification number (EIN) of EL BORICUA POR LAS ARTES Y LA CULTURA INC is 66-1049531.
- Is EL BORICUA POR LAS ARTES Y LA CULTURA INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2025.
- Are donations to EL BORICUA POR LAS ARTES Y LA CULTURA INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does EL BORICUA POR LAS ARTES Y LA CULTURA INC file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of EL BORICUA POR LAS ARTES Y LA CULTURA INC due?
- The return for tax year 2025 (the year ending July 31, 2026) is due December 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did EL BORICUA POR LAS ARTES Y LA CULTURA INC last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who are the officers and directors of EL BORICUA POR LAS ARTES Y LA CULTURA INC?
- The 990-EZ for the year ended December 31, 2025 lists 3 people; 0 received compensation from the organization.
- How much revenue does EL BORICUA POR LAS ARTES Y LA CULTURA INC have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $30,900, expenses of $12,935 and total assets of $19,639 at year end.
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