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← FIDEICOMISO DE TIERRAS COMUNITARIAS PARA LA AGRICULTURA SOSTENIBLE

Form 990 for tax year 2024

Filed by FIDEICOMISO DE TIERRAS COMUNITARIAS PARA LA AGRICULTURA SOSTENIBLE.

Totals

Total revenue
$219,644
Total expenses
$183,434
Contributions and grants received
$218,560
Grants paid
$0
Program service revenue
$0
Investment income
$402
Other revenue
$682
Total assets, end of year
$456,127
Total liabilities, end of year
$1,573
Net assets or fund balances, end of year
$454,554
Program services expenses (Part IX)
$141,848
Management and general expenses
$41,586
Fundraising expenses
$0
Program service expenses (Part III)
$48,158

Program services were 77.3% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1f · All other contributions, gifts and grants

    $218,560

  • 3 · Investment income

    total $402

  • 6c · Rental income or loss

    real property $0 · personal property $0

  • 6d · Net rental income or loss

    total $0

  • 7c · Gain or loss

    securities $0 · other assets $0

  • 7d · Net gain or loss

    total $0

  • 8c · Net income from fundraising events

    total $0

  • 9c · Net income from gaming

    total $0

  • 10c · Net income from sales of inventory

    total $0

  • 11d · All other revenue

    total $682

  • 11e · Other revenue, total

    $682

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $49,750 · program services $49,750

  • 7 · Other salaries and wages

    total $66,804 · program services $66,804

  • 9 · Other employee benefits

    total $6,335 · program services $6,335

  • 10 · Payroll taxes

    total $12,075 · program services $12,075

  • 11c · Fees: accounting

    total $7,256 · management and general $7,256

  • 11g · Fees: other

    total $21,161 · management and general $21,161

  • 12 · Advertising and promotion

    total $1,348 · program services $1,348

  • 13 · Office expenses

    total $47 · management and general $47

  • 14 · Information technology

    total $1,199 · management and general $1,199

  • 17 · Travel

    total $5,536 · program services $5,536

  • 22 · Depreciation, depletion and amortization

    total $4,858 · management and general $4,858

  • 23 · Insurance

    total $2,855 · management and general $2,855

  • 24a · Other expenses: BANK CHARGES

    total $826 · management and general $826

  • 24b · Other expenses: TELEPHONE

    total $649 · management and general $649

  • 24c · Other expenses: REAL PROPERTY TAX

    total $227 · management and general $227

  • 24d · Other expenses: POSTAGE, MEETING & ACTIVITIES

    total $1,704 · management and general $1,704

  • 24e · All other expenses

    total $804 · program services $0 · management and general $804 · fundraising $0

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $89,248 · end of year $140,693

  • 2 · Savings and temporary cash investments

    beginning of year $119,685 · end of year $110,065

  • 10a · Land, buildings and equipment: cost or other basis

    $214,064

  • 10b · Land, buildings and equipment: accumulated depreciation

    $8,695

  • 10c · Land, buildings and equipment, net

    beginning of year $210,228 · end of year $205,369

  • 17 · Accounts payable and accrued expenses

    beginning of year $816 · end of year $1,573

  • 27 · Net assets without donor restrictions

    beginning of year $147,885 · end of year $250,554

Mission and programs · 2024

Mission

Our mission is to support food security for the people of Puerto Rico by protecting farmland in perpetuity as a commons and securing just and equitable access to the land to low-income, landless ecological farmers.

Activities or mission (Part I)

We are a Community Land Trust that protects farmland in perpetuity to secure just and equitable access to land for low-income, landless ecological farmers producing food for local consumption in the islands of Puerto Rico.

  • General support grant to advance the mission of the organization.

    Expenses $9,680 · Revenue $28,000

  • Expenses $32,508 · Revenue $100,000

  • Expenses $5,970 · Revenue $50,000

As filed on the 2024 return.

Listed in Part VII

  • Erika Fontanez Torres

    PRESIDENT

    Total calculated
    $0
    Hours/week
    4

  • Juan M Pagan

    SECRETARY

    Total calculated
    $0
    Hours/week
    4

  • Mariolga Reyes Cruz

    DIRECTOR

    Total calculated
    $49,750
    From this org
    $49,750
    From related orgs
    $0
    Other
    $0
    Hours/week
    32

  • Stephanie Rodriguez Ocasio

    VOCAL

    Total calculated
    $0
    Hours/week
    4

  • Hilda Bonilla Rodriguez

    VOCAL

    Total calculated
    $0
    Hours/week
    4

  • Ruben Colon Morales

    VOCAL

    Total calculated
    $0
    Hours/week
    4

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those.

Grants on this return

No itemized grants to organizations on this return.

Provenance

Return type
form_990
Tax year
2024
Filed
1 May 2025
IRS schema version
2024v5.1
Source object
202531349349305413

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