Sociedad Para Asistencia Legal De Puerto Rico Inc
Public records show a registered, tax-exempt organization in good standing.
What it says it does
THE ORGANIZATION PROVIDES FREE LEGAL SERVICES TO INDIGENT PERSONS CHARGED WITH CRIMINAL OFFENSE, IN ORDER TO GUARANTEE THE EQUAL PROTECTION OF THEIR RIGHTS.
- Income
- $22.1 million
- Spending
- $18.2 million
- Spent on programs
- 90%
- Reserves
- 13.6 months of spending
- Largest source of income
- government grants, 99%
- Employees
- 277
- Highest pay
- $144,830, executive di
Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Strong: 100 out of 100. Higher than 88% of charities in its peer group (crime and legal services, $10m to $100m).
Reserves
35 of 35Spendable reserves would cover 13.6 months of spending.
Debt
20 of 20It owes 10% of what it owns.
Living within its means
15 of 15Income exceeded spending by 18% of income.
Income trend
15 of 15Income rose 4% on the year before.
Spending floor
15 of 1590% of spending went to programs and raising each dollar of donations cost 0 cents.
Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Good: 77 out of 100. Higher than 9% of charities in its peer group (crime and legal services, $10m to $100m).
Independent board
25 of 257 of 7 voting board members are independent.
Conflict of interest policy
0 of 15Reports no written conflict of interest policy.
Whistleblower policy
0 of 8Reports no written whistleblower policy.
Record keeping policy
7 of 7Has a written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
10 of 10Gave the board a copy of this return before filing it.
Pay set independently
5 of 5Sets its chief executive's pay through independent review and comparison.
Independent check of accounts
15 of 15Its accounts were audited by an independent accountant.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Impact evidence
Describes programs. Its tax return describes what it does but we have found no measurable results in it.
Programs described in its return (1)
- $16.4 million spent. DURING THE 2024-2025 FISCAL YEAR, SOCIEDAD PARA ASISTENCIA LEGAL DE PUERTO RICO INC. (SAL) PROVIDED FREE LEGAL SERVICES TO CITIZENS ACCUSED OF CRIMES, ENSURING THEIR CONSTITUTIONAL ENTITLEMENT TO LEGAL REPRESENTATION. IN CASES OF SERIOUS FELONIES, CITIZENS WERE REPRESENTED FROM THE PRELIMINARY HEARING THROUGH TO THE END OF THE CRIMINAL PROCEEDINGS, INCLUDING THE APPEALS STAGE IF REQUIRED. DURING THE PRELIMINARY HEARING PHASE, A TOTAL OF 3,667 CLIENTS WERE REPRESENTED ACROSS 5,695 RESOLVED CASES. DURING THE TRIAL PHASE, 5,605 CASES WERE RESOLVED. OUT OF THIS TOTAL, 4,897 ARE CLASSIFIED AS FELONIES. THROUGHOUT THIS TIME,SAL ALSO PROVIDED REPRESENTATION FOR MINORS CHARGED WITH OFFENSES IN THE JUVENILE COURT AT EVERY STAGE OF THE PROCESS. A TOTAL OF 161 YOUTH RECEIVED COUNSELING. THERE WERE 33 HEARINGS FOR JUVENILE APPREHENSIONS, 337 PROBABLE CAUSE HEARINGS, AND 315 ADJUDICATORY HEARINGS IN THE JUVENILE COURT. IN DRUG COURT CASES, 169 CLIENTS WERE REPRESENTED ACROSS AN ADDITIONAL 372 CASES. SAL TOOK PART IN 1,646 REPORT BACK COURT APPEARANCES IN DRUG COURT ON BEHALF OF ITS CLIENTS. IN THE SPECIAL MATTERS DIVISION, LEGAL ADVICE WAS PROVIDED ON VARIOUS ISSUES, BUT IT WAS MAINLY DIRECTED AT CLIENTS INCARCERATED FOR CASES BEFORE THE PAROLE BOARD, THE DEPARTMENT OF CORRECTIONS, AND COURTS RELATING TO MULTIPLE POST-CONVICTION RELIEF MATTERS. FURTHERMORE, THROUGHOUT THIS TIME, WE HANDLED 1,883 NEW MENTAL HEALTH LAW CASES UNDER THE PROGRAM FOR LEGAL ASSISTANCE IN MENTAL HEALTH PROCESSES (PALPSM). INCLUDING THE COURT REPORT BACK, WE PARTICIPATED IN 14,330 OCCURRENCES. DURING THE 2024-2025 FISCAL YEAR, SOCIEDAD PARA ASISTENCIA LEGAL DE PUERTO RICO INC. (SAL) PROVIDED FREE LEGAL SERVICES TO CITIZENS ACCUSED OF CRIMES, ENSURING THEIR CONSTITUTIONAL ENTITLEMENT TO LEGAL REPRESENTATION. IN CASES OF SERIOUS FELONIES, CITIZENS WERE REPRESENTED FROM THE PRELIMINARY HEARING THROUGH TO THE END OF THE CRIMINAL PROCEEDINGS, INCLUDING THE APPEALS STAGE IF REQUIRED. DURING THE PRELIMINARY HEARING PHASE, A TOTAL OF 3,667 CLIENTS WERE REPRESENTED ACROSS 5,695 RESOLVED CASES. DURING THE TRIAL PHASE, 5,605 CASES WERE RESOLVED. OUT OF THIS TOTAL, 4,897 ARE CLASSIFIED AS FELONIES. THROUGHOUT THIS TIME,SAL ALSO PROVIDED REPRESENTATION FOR MINORS CHARGED WITH OFFENSES IN THE JUVENILE COURT AT EVERY STAGE OF THE PROCESS. A TOTAL OF 161 YOUTH RECEIVED COUNSELING. THERE WERE 33 HEARINGS FOR JUVENILE APPREHENSIONS, 337 PROBABLE CAUSE HEARINGS, AND 315 ADJUDICATORY HEARINGS IN THE JUVENILE COURT. IN DRUG COURT CASES, 169 CLIENTS WERE REPRESENTED ACROSS AN ADDITIONAL 372 CASES. SAL TOOK PART IN 1,646 REPORT BACK COURT APPEARANCES IN DRUG COURT ON BEHALF OF ITS CLIENTS. IN THE SPECIAL MATTERS DIVISION, LEGAL ADVICE WAS PROVIDED ON VARIOUS ISSUES, BUT IT WAS MAINLY DIRECTED AT CLIENTS INCARCERATED FOR CASES BEFORE THE PAROLE BOARD, THE DEPARTMENT OF CORRECTIONS, AND COURTS RELATING TO MULTIPLE POST-CONVICTION RELIEF MATTERS. FURTHERMORE, THROUGHOUT THIS TIME, WE HANDLED 1,883 NEW MENTAL HEALTH LAW CASES UNDER THE PROGRAM FOR LEGAL ASSISTANCE IN MENTAL HEALTH PROCESSES (PALPSM). INCLUDING THE COURT REPORT BACK, WE PARTICIPATED IN 14,330 OCCURRENCES.
Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
Has the IRS revoked its tax-exempt status? Worth knowing.
Status was revoked on November 15, 2014 for not filing returns for three years. The IRS now lists it as tax-exempt again.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated September 30, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated September 10, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending June 2025.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since April 1980.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 7, 2026.
Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.