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Puerto Rico Legal Services Incorporated

EIN 66-0265391 · San Juan, PR

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthFair61 out of 100GovernanceStrong90 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

TO PROMOTE AND PROVIDE CIVIL LEGAL SERVICES TO ELIGIBLE DISADVANTAGED INDIVIDUALS AND COMMUNITIES SO THAT THROUGH EDUCATION TRAINING AND LEGAL REPRESENTATION THEY HAVE ACCESS TO THE SYSTEM OF LAW AND JUSTICE.

Income
$23.3 million
Spending
$21.4 million
Spent on programs
81%
Reserves
-1.8 months of spending
Largest source of income
donations and private grants, 99%
Employees
232
Volunteers
0
Highest pay
$158,998, executive director

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Fair: 61 out of 100.

  • Reserves

    0 of 35

    Spendable reserves are negative: it owes or has committed more than it holds.

  • Debt

    16 of 20

    It owes 28% of what it owns.

  • Living within its means

    15 of 15

    Income exceeded spending by 8% of income.

  • Income trend

    15 of 15

    Income rose 4% on the year before.

  • Spending floor

    15 of 15

    81% of spending went to programs and raising each dollar of donations cost 0 cents.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Strong: 90 out of 100.

  • Independent board

    25 of 25

    27 of 27 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a written conflict of interest policy.

  • Whistleblower policy

    8 of 8

    Has a written whistleblower policy.

  • Record keeping policy

    7 of 7

    Has a written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    0 of 10

    Did not give the board a copy of this return before filing it.

  • Pay set independently

    5 of 5

    Sets its chief executive's pay through independent review and comparison.

  • Independent check of accounts

    15 of 15

    Its accounts were audited by an independent accountant.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending December 31, 2024, 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 (5)
  1. $10.6 million spent. THE BASIC FIELD GRANT IS THE MAJOR ENTITYS FUND THAT PROVIDES ASSISTANCE IN NON-CRIMINAL PROCEEDINGS FOR QUALIFYING FINANCIAL DISADVANTAGED PROGRAM PARTICIPANTS. SOME OF THE PROCEEDINGS COVERED ARE FAMILY LAW DOMESTIC VIOLENCE EMPLOYMENT SPECIAL EDUCATION HEALTH HOUSING LAW CONSUMER RIGHTS ENVIROMENTAL LAW MIGRANT FARM WORKERS RIGHT AND COMMUNITY DEVELOPMENT. THE BASIC PROGRAM WORKED APROXIMATELY 21,000 CASES FOR LOW INCOME DURING THE YEAR.
  2. $3.4 million spent. THE LEGAL SERVICE CORPORATION REQUIRED THAT PUERTO RICO LEGAL SERVICES INCPRLSI DESIGNATE A MINIMUM OF 12.50% OF ITS ANNUAL FUNDING TO PRIVATE ATTORNEY INVOLVEMENT EFFORT ENCOURAGING ATTORNEYS IN PRIVATE PRACTICE TO PROVIDE FREE LEGAL ASSISTANCE TO INDIGENT INDIVIDUALS AND COMMUNITIES. THE FUNDING TO PRIVATE ATTORNEYS DURING THE YEAR PROVIDED SERVICES IN APPROXIMATELY 9,600 CASES FOR LOW INCOME FAMILIES.
  3. $80,684 spent. LEGAL ASSISTANCE IS PROVIDED TO MIGRANT FARM WORKERS IN THE PRIORITY AREAS LISTED. DURING THE YEAR THE ORGANIZATION PROVIDED SERVICES TO VARIOUS MIGRANT WORKERS CASES.
  4. $206,499 spent. Disaster Relief Grant
  5. $3.0 million spent. NON LSC PROGRAMS

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. 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.

  2. Has the IRS revoked its tax-exempt status? Passed.

    Not on the IRS automatic revocation list.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated September 30, 2026.

  3. 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.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending December 2024.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since March 1992.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  6. 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.