Civic Intelligence

Fundacion Facultad De Derecho Eugenio Maria De Hostos Inc

EIN 66-0496239 • 501(c)3 • Mayaguez, PR

Profile

The eugenio maria de hostos school of law was created with a particular social and ethical commintment. It aspires to offer the public, in general, and the western region, in particular, an educational institution of a new type: actively committed toward a critical vision of the law; with a clear conscience of the social funtion that should inspire legal practice; and with the goal with of forming the future integral and humanistic generations of jurists.

PO Box 1900Mayaguez, PR 00681

www.hostos.edu

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

84th percentile

0.61x

Higher debt load relative to assets than 84% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2014

Liabilities / Revenue

100th percentile

516.66x

Higher debt load relative to revenue than 100% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2014

Net Margin

1st percentile

-3740%

Higher net margin than 1% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2014

Top Officer Pay

23rd percentile

$0

Higher top officer pay than 23% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • $5M-$10M nonprofits • Source year 2014

Asset Growth

23rd percentile

-3.9%

Faster asset growth than 23% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2013 to 2014

Revenue Growth

1st percentile

-97%

Faster revenue growth than 1% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2013 to 2014

Balance Sheet
Liabilities / Assets84th percentile

Assets

Down

$9,168,609

Down $367,671 (-3.9%) from 2013

Liabilities

Down

$5,572,686

Down $9,421 (-0.2%) from 2013

Net Assets

Down

$3,595,923

Down $358,250 (-9.1%) from 2013

Operations
Liabilities / Revenue100th percentileNet Margin1st percentile

Revenue

Down

$10,786

Down $326,104 (-97%) from 2013

Expenses

Down

$414,215

Down $634,174 (-60%) from 2013

Net Income

Up

-$403,429

Up $308,070 (+43%) from 2013

Trend Graphs

Balance Sheet Trend

Asset Growth23rd percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$15M$10M$5.0M$0Assets 2010: $10,830,186Liabilities 2010: $4,448,803Net Assets 2010: $6,381,3832010Assets 2011: $11,199,337Liabilities 2011: $5,121,666Net Assets 2011: $6,077,6712011Assets 2012: $10,126,998Liabilities 2012: $5,451,728Net Assets 2012: $4,675,2702012Assets 2013: $9,536,280Liabilities 2013: $5,582,107Net Assets 2013: $3,954,1732013Assets 2014: $9,168,609Liabilities 2014: $5,572,686Net Assets 2014: $3,595,9232014

Highlighted filing

2014

Assets$9,168,609
Liabilities$5,572,686
Net Assets$3,595,923
Open 2014 Filing

Operations Trend

Revenue Growth1st percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$4.0M$2.0M$0-$2.0MExpenses 2010: $3,570,5362010Revenue 2011: $2,772,625Expenses 2011: $3,076,337Net Income 2011: -$303,7122011Expenses 2012: $2,067,9542012Revenue 2013: $336,890Expenses 2013: $1,048,389Net Income 2013: -$711,4992013Revenue 2014: $10,786Expenses 2014: $414,215Net Income 2014: -$403,4292014

Highlighted filing

2014

Revenue$10,786
Expenses$414,215
Net Income-$403,429
Open 2014 Filing

Filings

Most recent year

2014 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$9,168,609
Liabilities
$5,572,686
Net assets
$3,595,923
Revenue
$10,786
Expenses
$414,215
Net income
-$403,429
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2014Detailed filing. Detailed filing data is available for this year.$9.17$5.57$3.60$0.01$0.41$0.40
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.54$5.58$3.95$0.34$1.05$0.71
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.1$5.45$4.68$2.07
2011Summary only. Only limited summary data is available for this year.$11.2$5.12$6.08$2.77$3.08$0.30
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.8$4.45$6.38$3.57
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Jun 30, 2015
Return Version
2013v4.0
Gross Receipts
$10,786
Mission and Program Overview

Mission

The eugenio maria de hostos school of law was created with a particular social and ethical commintment. It aspires to offer the public, in general, and the western region, in particular, an educational institution of a new type: actively committed toward a critical vision of the law; with a clear conscience of the social funtion that should inspire legal practice; and with the goal with of forming the future integral and humanistic generations of jurists.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$3,045,099$2,744,773▼ $300,326
Cash and Non-Interest-Bearing Accounts$779,133$904,472▲ $125,339
Accounts Receivable$80,847$129,716▲ $48,869
Prepaid Expenses and Deferred Charges$12,848$29,790▲ $16,942
Savings and Temporary Cash Investments$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Intangible Assets$0--
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$9,536,280$9,168,609▼ $367,671
Other Assets Total$5,618,353$5,359,858▼ $258,495
Liabilities
Mortgage Notes Payable Secured by Investment Property$4,014,944$3,946,032▼ $68,912
Accounts Payable and Accrued Expenses$1,117,944$1,272,952▲ $155,008
Other Liabilities$449,219$353,702▼ $95,517
Grants Payable$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$5,582,107$5,572,686▼ $9,421
Net Assets / Fund Balance
Permanently Rstr Net Assets$2,366,634$3,807,495▲ $1,440,861
Temporarily Rstr Net Assets$0$0→ $0
Unrestricted Net Assets$1,587,539$-211,572▼ $1,799,111
Total Net Assets Fund Balance$3,954,173$3,595,923▼ $358,250
Total Liabilities and Net Assets / Fund Balance$9,536,280$9,168,609▼ $367,671

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,552,087$947,913$0
Other Land Buildings$959,789$3,409,448$0
Land$206,359-$0
Equipment$11,732$736,439$0
Leasehold Improvements$14,806$53,659$0
Other Assets Org$4,400--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2014$769,898$134,993→ $0$0$904,891
2013$1,423,070$0▲ $28,397$681,569$769,898
2012$2,053,403$0▲ $31,608$661,941$1,423,070
2011$2,023,260$0▲ $30,143$0$2,053,403
2010$2,104,517$0▲ $17,851$99,108$2,023,260
Compensation and Service Providers
Top Officer Pay23rd percentile

Board Members and Trustees

NameTitle
CPA Elisamuel Rivera RiveraPresident
Lcdo Ramon E Colon PrattsVice President
Elizabeth MercedAssociate Dean
Dr Carlos RodriguezDean Member
Dr Carlos M Rivera LugoMembers Founders
Lcdo Julio Aldea IrizarryRepresentative of Founders Members
Eddie GonzalezREPRESENTATIVE OF HOSTOSIANA'S ASSOCIATION OF EXALUMNIS
Lcdo Federico Cedo AlzamoraRepresentative of Municipal Government of Mayaguez
Lcdo Nasser Taha MontalvoRepresentative of Personnel Docent
Lcda Mariem Mendez AcevedoSecretary and Representative of No Docent Personnel
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$300
Investment Income
$0
Other Revenue
$10,486
Change in Net Assets
$-403,429

Audited Revenue Reconciliation

Revenue per Audited Statements
$10,786
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$0
Total Revenue per Audited Statements
$10,786
Total Revenue per Form 990
$10,786
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$398,391
Salaries, Compensation, and Employee Benefits$15,824
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$308,125$0$0$308,125
Occupancy$69,048$0$0$69,048
Other Salaries and Wages$13,800--$13,800
Fees for Services Other$12,456$0$0$12,456
Payroll Taxes$2,024$0$0$2,024
Office Expenses$1,381$0$0$1,381
All Other Expenses$799$456$0$1,255
Other Expenses$0$480$0$480
Insurance$440$0$0$440
Total Functional Expenses$408,073$6,142$0$414,215

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$414,215
Total Expenses per Audited Statements$414,215
Total Expenses per Form 990$414,215
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Other Expense Adjustments$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Retainage$353,702
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

“The members are composed by (1) president, cpa elisamuel rivera rivera, (2) members founders, dr carlos m rivera lugo, (3) vice-president, lcdo ramon e colon ptratts, (4) secretary and representative of no docent personnel, lcda mariem mendez acevedo, (5) representative of founders members, lcdo julio aldea irizarry, (6) representative of municipal govermnent of mayaguez, lcdo federico cedo alzamora, (7) representative of hostiana's association of ex-alumnis eddie gonzalez, (8) representative of personel docent, lcdo nasser taha montalvo, (9) associate dean, elizabeth merced, (10) dean member, dr carlos rodriguez”

Form 990, Part VI, Section A, Line 7A

“The organization's founders may elect at least one (1) member to the governing body”

Form 990, Part VI, Section A, Line 7B

“All major corporate changes must be notified and approved by founders”

Form 990, Part VI, Section B, Line 11B

“The form 990 is reviewed with internal financial statements. The revision is realized in order to verify that informative return is completed in all parts, including its schedules, and the same is agrees with internal financial statements and major general.”

Form 990, Part VI, Section B, Line 15

“Compensation is determined based on the budgetary resources available and, the committee meets the evaluate the different positions and to determined the increase to take place.”

Form 990, Part VI, Section C, Line 19

“AVAILABLE UPON REQUEST.”

Filing and Contact Details

Filer

EIN
66-0496239
Phone
7872652900

Signing Officer

Name
Elizabeth Merced
Title
Associate Dean
Phone
7872652900
Signed
2015-06-30
Discuss with paid preparer
No

Organization Details

Principal Officer
Elizabeth Merced
Formed
1993
Legal Domicile
Pr
Voting Board Members
10
Independent Board Members
5
Employees
5
Volunteers
0

Preparer

Preparer
CPA Ivan Santiago Vega
Phone
7878343100
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 3

“The organization has been forced to cease a significant portion of its program services due the court denied the accreditation”

Financial Statement Notes

Schedule D, Part III, Line 4

“The organization has a variety of works of arts that included paintings and sculpture of eugenio maria de hostos, a prestigious icon who live in the city of mayaguez, and the law school was named in his honor.”

Schedule D, Part V, Line 4

“The primary used of the endowment funds are to be used in scholarships for students.”

Schedule D, Part X, Line 2

“Under the provision for this interpretation, the organization is required to evaluate their income tax positions each year to determine whether the organization's tax position is more-like-than-not to be sustained if examined by applicable taxes authority. This requirement had no effect on the organization's financial position or charges in net assets.”

Raw XML AppendixShowing 400 of 574 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt01117944
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt01272952
IRS990/AccountsReceivableGrp/BOYAmt080847
IRS990/AccountsReceivableGrp/EOYAmt0129716
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0THE EUGENIO MARIA DE HOSTOS SCHOOL OF LAW WAS CREATED WITH A PARTICULAR SOCIAL AND ETHICAL COMMINTMENT. IT ASPIRES TO OFFER THE PUBLIC, IN GENERAL, AND THE WESTERN REGION, IN PARTICULAR, AN EDUCATIONAL INSTITUTION OF A NEW TYPE: ACTIVELY COMMITTED TOWARD A CRITICAL VISION OF THE LAW; WITH A CLEAR CONSCIENCE OF THE SOCIAL FUNTION THAT SHOULD INSPIRE LEGAL PRACTICE; AND WITH THE GOAL WITH OF FORMING THE FUTURE INTEGRAL AND HUMANISTIC GENERATIONS OF JURISTS.
IRS990/AllOtherExpensesGrp/FundraisingAmt00
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt0456
IRS990/AllOtherExpensesGrp/ProgramServicesAmt0799
IRS990/AllOtherExpensesGrp/TotalAmt01255
IRS990/BackupWthldComplianceInd00
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine10THE CORPORATION
IRS990/BooksInCareOfDetail/ForeignAddress/AddressLine10PO BOX 1900
IRS990/BooksInCareOfDetail/ForeignAddress/City0MAYAGUEZ
IRS990/BooksInCareOfDetail/ForeignAddress/Country0RQ
IRS990/BooksInCareOfDetail/ForeignAddress/PostalCode000681
IRS990/BooksInCareOfDetail/ForeignAddress/ProvinceOrState0PUERTO RICO
IRS990/BooksInCareOfDetail/PhoneNum07872652900
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOfficerEntInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt0779133
IRS990/CashNonInterestBearingGrp/EOYAmt0904472
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd01
IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt00
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt00
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt00
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd01
IRS990/CompensationProcessOtherInd01
IRS990/ConflictOfInterestPolicyInd00
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt0398391
IRS990/CYOtherRevenueAmt010486
IRS990/CYProgramServiceRevenueAmt0300
IRS990/CYRevenuesLessExpensesAmt0-403429
IRS990/CYSalariesCompEmpBnftPaidAmt015824
IRS990/CYTotalExpensesAmt0414215
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt010786
IRS990/DecisionsSubjectToApprovaInd01
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DeferredRevenueGrp/BOYAmt00
IRS990/DeferredRevenueGrp/EOYAmt00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/FundraisingAmt00
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt00
IRS990/DepreciationDepletionGrp/ProgramServicesAmt0308125
IRS990/DepreciationDepletionGrp/TotalAmt0308125
IRS990/Desc0Operate Law School in Puerto Rico, which lack of near law school for the residents of these area.
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd00
IRS990/DonatedServicesAndUseFcltsAmt00
IRS990/DonorAdvisedFundInd00
IRS990/ElectionOfBoardMembersInd01
IRS990/EmployeeCnt05
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/EngagedInExcessBenefitTransInd00
IRS990/EscrowAccountLiabilityGrp/BOYAmt00
IRS990/EscrowAccountLiabilityGrp/EOYAmt00
IRS990/ExpenseAmt0408073
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesOtherGrp/FundraisingAmt00
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt00
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt012456
IRS990/FeesForServicesOtherGrp/TotalAmt012456
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt40
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt60
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt70
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt80
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt90
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt010
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt110
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt22
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt310
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt42
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt52
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt610
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt712
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt830
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt925
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/InstitutionalTrusteeInd0X
IRS990/Form990PartVIISectionAGrp/InstitutionalTrusteeInd1X
IRS990/Form990PartVIISectionAGrp/InstitutionalTrusteeInd2X
IRS990/Form990PartVIISectionAGrp/InstitutionalTrusteeInd3X
IRS990/Form990PartVIISectionAGrp/InstitutionalTrusteeInd4X
IRS990/Form990PartVIISectionAGrp/InstitutionalTrusteeInd5X
IRS990/Form990PartVIISectionAGrp/InstitutionalTrusteeInd6X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/PersonNm0CPA ELISAMUEL RIVERA RIVERA
IRS990/Form990PartVIISectionAGrp/PersonNm1DR CARLOS M RIVERA LUGO
IRS990/Form990PartVIISectionAGrp/PersonNm2LCDO RAMON E COLON PRATTS
IRS990/Form990PartVIISectionAGrp/PersonNm3LCDA MARIEM MENDEZ ACEVEDO
IRS990/Form990PartVIISectionAGrp/PersonNm4LCDO JULIO ALDEA IRIZARRY
IRS990/Form990PartVIISectionAGrp/PersonNm5LCDO FEDERICO CEDO ALZAMORA
IRS990/Form990PartVIISectionAGrp/PersonNm6EDDIE GONZALEZ
IRS990/Form990PartVIISectionAGrp/PersonNm7LCDO NASSER TAHA MONTALVO
IRS990/Form990PartVIISectionAGrp/PersonNm8ELIZABETH MERCED
IRS990/Form990PartVIISectionAGrp/PersonNm9DR CARLOS RODRIGUEZ
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1MEMBERS FOUNDERS
IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY AND REPRESENTATIVE OF NO DOCENT PERSONNEL
IRS990/Form990PartVIISectionAGrp/TitleTxt4REPRESENTATIVE OF FOUNDERS MEMBERS
IRS990/Form990PartVIISectionAGrp/TitleTxt5REPRESENTATIVE OF MUNICIPAL GOVERNMENT OF MAYAGUEZ
IRS990/Form990PartVIISectionAGrp/TitleTxt6REPRESENTATIVE OF HOSTOSIANA'S ASSOCIATION OF EXALUMNIS
IRS990/Form990PartVIISectionAGrp/TitleTxt7REPRESENTATIVE OF PERSONNEL DOCENT
IRS990/Form990PartVIISectionAGrp/TitleTxt8ASSOCIATE DEAN
IRS990/Form990PartVIISectionAGrp/TitleTxt9DEAN MEMBER
IRS990/Form990ProvidedToGvrnBodyInd00
IRS990/FormationYr01993
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedInd00
IRS990/FundraisingActivitiesInd00
IRS990/GainOrLossGrp/OtherAmt00
IRS990/GainOrLossGrp/SecuritiesAmt00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt010
IRS990/GrantAmt00
IRS990/GrantsPayableGrp/BOYAmt00
IRS990/GrantsPayableGrp/EOYAmt00
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt010786
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt05
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/FundraisingAmt00
IRS990/InsuranceGrp/ManagementAndGeneralAmt00
IRS990/InsuranceGrp/ProgramServicesAmt0440
IRS990/InsuranceGrp/TotalAmt0440
IRS990/IntangibleAssetsGrp/BOYAmt00
IRS990/InventoriesForSaleOrUseGrp/BOYAmt00
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentExpenseAmt00
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt00
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/BOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt05147459
IRS990/LandBldgEquipBasisNetGrp/BOYAmt03045099
IRS990/LandBldgEquipBasisNetGrp/EOYAmt02744773
IRS990/LandBldgEquipCostOrOtherBssAmt07892232
IRS990/LegalDomicileStateCd0PR
IRS990/LoanOutstandingInd00
IRS990/LoansFromOfficersDirectorsGrp/BOYAmt00
IRS990/LoansFromOfficersDirectorsGrp/EOYAmt00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MiscellaneousRevenueGrp/ExclusionAmt00
IRS990/MiscellaneousRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/MiscellaneousRevenueGrp/TotalRevenueColumnAmt00
IRS990/MiscellaneousRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/MissionDesc0THE EUGENIO MARIA DE HOSTOS SCHOOL OF LAW WAS CREATED WITH A PARTICULAR SOCIAL AND ETHICAL COMMINTMENT. IT ASPIRES TO OFFER THE PUBLIC, IN GENERAL, AND THE WESTERN REGION, IN PARTICULAR, AN EDUCATIONAL INSTITUTION OF A NEW TYPE: ACTIVELY COMMITTED TOWARD A CRITICAL VISION OF THE LAW; WITH A CLEAR CONSCIENCE OF THE SOCIAL FUNTION THAT SHOULD INSPIRE LEGAL PRACTICE; AND WITH THE GOAL WITH OF FORMING THE FUTURE INTEGRAL AND HUMANISTIC GENERATIONS OF JURISTS.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt04014944
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt03946032
IRS990/NetAssetsOrFundBalancesBOYAmt03954173
IRS990/NetAssetsOrFundBalancesEOYAmt03595923
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/FundraisingAmt00
IRS990/OccupancyGrp/ManagementAndGeneralAmt00
IRS990/OccupancyGrp/ProgramServicesAmt069048
IRS990/OccupancyGrp/TotalAmt069048
IRS990/OfficeExpensesGrp/FundraisingAmt00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt00
IRS990/OfficeExpensesGrp/ProgramServicesAmt01381
IRS990/OfficeExpensesGrp/TotalAmt01381
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt05618353
IRS990/OtherAssetsTotalGrp/EOYAmt05359858
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0REPAIR AND MAINTENANCE
IRS990/OtherExpensesGrp/Desc1BANK CHARGES
IRS990/OtherExpensesGrp/Desc2WEB PAGE MAINTENANCE AND NETWORK
IRS990/OtherExpensesGrp/FundraisingAmt00
IRS990/OtherExpensesGrp/FundraisingAmt10
IRS990/OtherExpensesGrp/FundraisingAmt20
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0245
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt14961
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt2480
IRS990/OtherExpensesGrp/ProgramServicesAmt00
IRS990/OtherExpensesGrp/ProgramServicesAmt10
IRS990/OtherExpensesGrp/ProgramServicesAmt20
IRS990/OtherExpensesGrp/TotalAmt0245
IRS990/OtherExpensesGrp/TotalAmt14961
IRS990/OtherExpensesGrp/TotalAmt2480
IRS990/OtherLiabilitiesGrp/BOYAmt0449219
IRS990/OtherLiabilitiesGrp/EOYAmt0353702
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/BusinessCd1900099
IRS990/OtherRevenueMiscGrp/Desc0STUDENT FEES
IRS990/OtherRevenueMiscGrp/Desc1PROFESSIONAL EDUCATION AND COACHING FEES
IRS990/OtherRevenueMiscGrp/ExclusionAmt00
IRS990/OtherRevenueMiscGrp/ExclusionAmt10
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt010416
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt170
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt010416
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt170
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt00
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt10
IRS990/OtherRevenueTotalAmt010486
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt013800
IRS990/OtherSalariesAndWagesGrp/TotalAmt013800
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/FundraisingAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt00
IRS990/PayrollTaxesGrp/ProgramServicesAmt02024
IRS990/PayrollTaxesGrp/TotalAmt02024
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt02366634
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt03807495
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt012848
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt029790
IRS990/PrincipalOfficerNm0ELIZABETH MERCED
IRS990/PriorPeriodAdjustmentsAmt045179
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0TUITION AND ENROLLMENT
IRS990/ProgramServiceRevenueGrp/ExclusionAmt00
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0300
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0300
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt088771
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt028402
IRS990/PYOtherExpensesAmt0765970
IRS990/PYOtherRevenueAmt035789
IRS990/PYProgramServiceRevenueAmt0183928
IRS990/PYRevenuesLessExpensesAmt0-711499
IRS990/PYSalariesCompEmpBnftPaidAmt0282419
IRS990/PYTotalExpensesAmt01048389
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0336890
IRS990/RcvblFromDisqualifiedPrsnGrp/BOYAmt00
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-403429
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/ArtPublicExhibitionAmountsGrp/AssetsIncludedAmt023215
IRS990ScheduleD/ArtPublicExhibitionAmountsGrp/RevenuesIncludedAmt00
IRS990ScheduleD/BoardDesignatedBalanceEOYPct01
IRS990ScheduleD/BuildingsGrp/BookValueAmt01552087
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0947913
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt02500000
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/CollectionUsedOtherPurposesGrp/CollectionUsedOtherPurposesInd0X
IRS990ScheduleD/CollectionUsedOtherPurposesGrp/OtherPurposesDesc0PART OF THE DECORATIONS
IRS990ScheduleD/CYEndwmtFundGrp/AdministrativeExpensesAmt00
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt0769898
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt0134993
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt0904891
IRS990ScheduleD/CYEndwmtFundGrp/GrantsOrScholarshipsAmt00
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt00
IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt00
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/AdministrativeExpensesAmt00
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt01423070
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt00
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt0769898
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/GrantsOrScholarshipsAmt00
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt028397
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt0681569
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/AdministrativeExpensesAmt00
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt02053403
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt00
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt01423070
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/GrantsOrScholarshipsAmt00
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt031608
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt0661941
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/AdministrativeExpensesAmt00
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt02023260
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt00
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt02053403
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/GrantsOrScholarshipsAmt00
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt030143
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt00
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/AdministrativeExpensesAmt00
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt02104517
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt00
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt02023260
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/GrantsOrScholarshipsAmt00
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt017851
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt099108
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt00
IRS990ScheduleD/DonatedServicesUseFcltsAmt00
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt011732
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0736439
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt0748171
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0414215
IRS990ScheduleD/FederalIncomeTaxLiabilityAmt00
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/HeldWorksArtGrp/AssetsIncludedAmt023215
IRS990ScheduleD/HeldWorksArtGrp/RevenuesIncludedAmt00
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt00
IRS990ScheduleD/InvestmentExpensesNotIncldAmt00
IRS990ScheduleD/LandGrp/BookValueAmt0206359
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt0206359
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt00

Document Assets

No mirrored PDF or thumbnail assets are attached yet.