| HOGAR CREA INC | $9,940,318 | $10,134,959 |
| COOPERATIVA DE AHORRO Y CREDITO DE MAUNABO | $10,753,880 | $9,992,129 |
| COOPERATIVA AHORRO Y CREDITO MANATI | $11,459,002 | $9,548,630 |
| CORPORACIN DE SERVICIOS EDUCATIVOS DE YABUCOA INC | $5,226,111 | $9,212,655 |
| ROBINSON SCHOOL INCORPORATED ROBINSON SCHOOL INC | $9,227,457 | $9,097,489 |
| PUERTO RICO COMMUNITY FOR CLINICAL SERVICES RESEARCH AND HEALTH | $10,632,956 | $9,034,970 |
| FOUNDATION FOR PUERTO RICO INC | $6,149,360 | $8,944,229 |
| SAINT FRANCIS SCHOOL | $8,620,969 | $8,872,329 |
| FONDOS UNIDOS DE PR INC | $6,756,510 | $8,772,734 |
| COLEGIO CATOLICO NOTRE DAME CORP | $9,414,675 | $8,700,953 |
| COOP AC DR MANUEL ZENO GANDIA | $9,238,428 | $8,606,830 |
| COMITE OLIMPICO DE PR INC | $5,810,385 | $8,503,279 |
| AMERICAN COLLEGE OF PUERTO RICOINC | $8,039,811 | $8,445,167 |
| MUSEO DE ARTE DE PUERTO RICO INC | $8,246,183 | $8,092,542 |
| INSTITUTO MODELO ENSENANZA INDIVIDUALIZADA INC | $9,571,423 | $8,066,335 |
| COOPERATIVA AHORRO Y CREDITO DE CAMUY | $11,320,263 | $7,326,890 |
| PUERTO RICO COMMUNITY FOUNDATION INC | $6,380,374 | $7,186,553 |
| RICKY MARTIN FOUNDATION CORP | $1,880,526 | $6,955,547 |
| CORPORACION EDUCATIVA RAMON BARQUIN | $5,743,174 | $6,948,147 |
| DESARROLLOS UNIVERSITARIOS INC | $7,422,629 | $6,651,991 |
| INSTITUTO NUEVA ESCUELA | $5,559,431 | $5,556,076 |
| ATENAS COLLEGE INC | $5,334,234 | $5,272,575 |
| COOPERATIVA AHORRO Y CREDITO ABRAHAM ROSA | $3,550,182 | $5,022,564 |
| ASPIRA INC OF PUERTO RICO | $4,868,667 | $4,938,156 |
| INSTITUTO PSICOPEDAGOGICO DE PUERTO RICO | $4,898,139 | $4,829,592 |