Dentocorticium portoricense is a wood-decay fungus found at Indian Cave State Park in eastern Nebraska, where it was observed growing on dead American Elm (Ulmus americana) and American Linden (Tilia americana). The species was originally described from Puerto Rico—its name portoricense referring to that origin—and has since been documented across the Americas, including the United States, Mexico, Central America, and Brazil (Ryvarden, 1982).

The fungus forms a flat, crust-like patch on wood, sometimes with edges that curl up into small shelf-like brackets. The upper surface is dark brown and finely hairy, sometimes showing faint zones. The pore surface is pale greenish white when fresh, later turning brown. Pores are shallow and angular, often breaking into maze-like or short tooth-like shapes as the fungus ages (Ryvarden, 1982). A white, powdery coating may be visible when young. Spores are smooth, transparent, and cylindrical, and the spore print is likely white (Liu et al., 2018).