- Revenue 2024
- $1,591,823
- Expenses 2024
- $1,703,867
Program services were 91.5% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.
As filed
- Subsection
- 03
- NTEE code
- S01
- Classification
- 1000
- Street
- 1404 CALLE SALVADOR PRATTS
These codes are the IRS's own and are shown exactly as filed. What each one means is in the Business Master File documentation (opens in a new tab).
Mission and programs · 2024
Mission
To empower the island's local governments in a nonpartisan effort to improve the quality of life of the Puerto Rican people
Activities or mission (Part I)
Civic organization created to to empower the island's local governments in a nonpartisan effort to improve the quality of life of the Puerto Rican people
-
During the year, the organization focused on expanding municipal innovation and leadership development, as well as strengthening its operational infrastructure. We implemented the Municipal Innovation Lab, our flagship initiative to engage elected officials and promote good governance through innovation and participatory processes. Major accomplishments included: Conducted governance assessments in five pilot municipalities using La Liga's Ten Standards of Good Governance and improved evaluation tools based on feedback from local officials. Redesigned and implemented the Municipal Innovation Plan. This included two components: a case study to showcase municipal innovation and an action plan to systematically mobilize innovation at the local level. Continued development of La Constructora to adapt to evolving political and fiscal contexts. As part of this initiative, we submitted two Community Change grant proposals totaling approximately 21 million dollars to support participatory innovation in 15 municipalities. Maintained and updated the Federal Funding Navigation Tool with current opportunities, and began evaluating its design to better align with federal funding strategies for Puerto Rico. Integrated a Municipal Transparency Diagnostic, developed in partnership with Sembrando Sentido, into the Lab's structure to help municipalities advance along the transparency continuum. Continued our capacity-building efforts through the ICAMU training series, aimed at municipal leaders, communities, and organizations on topics related to municipal innovation. Continued producing our radio program "Agenda Municipal and began redesigning it as a podcast with a more strategic communication approach to promote municipalism in Puerto Rico. Operational strengthening was also a key focus. Investments in personnel, office infrastructure, and cross-departmental coordination were essential to maintaining operational capacity. Partnerships with organizations such as the Center for Habitat Reconstruction and Sembrando Sentido enhanced our ability to share knowledge and resources. This funding enabled us to deepen our commitment to systems transformation through municipalism, strengthen our role as a strategic partner to local governments, and scale democratic governance and community resilience innovations.
Expenses $1,559,118 · Grants $1,585,860
As filed on the 2024 return.
Officers and directors · 2024
As listed in Part VII of the 2024 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.
-
JUAN GARCIA PADILLA
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
BERNALDO J MARQUEZ GARCIA
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
JOSEAN SANTIAGO
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
ROSACHELY RIVERA SANTANA
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
PEDRO J GARCIA FIGUEROA
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
JESUS COLON BERLINGERI
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
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. Earlier years are each on their own filing page.
Filings
-
2024
- Revenue
- $1,591,823
- Expenses
- $1,703,867
- Contributions
- $1,591,220
- Grants paid
- $204,372
-
2023
- Revenue
- $1,149,723
- Expenses
- $1,209,879
- Contributions
- $1,149,462
- Grants paid
- $0
The four totals the IRS asks for on Part I of the Form 990, as filed. A dash means the figure was not present on the return — not that it was zero.
Form 990-N e-Postcard, tax year 2022
- Tax period
- 1 January 2022 to 31 December 2022
- Principal officer
- Cristina Miranda Palacios
- Mailing address
- 220 Calle Manuel Domenech Unit 764San Juan Puerto Rico 00918RQ
As filed, from the IRS e-Postcard file of 19 October 2026. The IRS publishes only each organization's most recent postcard, so earlier years are not shown. A 990-N carries no financial detail. The postcard also gives the principal officer's address, which is not shown here.
Grants made
-
2024 To support the organization programs and general operations
-
$100,000
2024 To support the organization programs and general operations
Grants received
No itemized grant names this organization as a recipient. Only grants over $5,000 are itemized, and only by filers of the full Form 990.
Other IRS files
Auto-Revocation List
Not listed. The IRS publishes this list for organizations whose exemption was automatically revoked for failing to file for three consecutive years.
Publication 78
Listed as of 13 October 2026, under deductibility PC.
These are two separate IRS files on two separate schedules, shown as published and not reconciled with each other. Neither is a statement about whether a contribution is deductible today: 19,245 organizations appear in Publication 78 while the IRS's own revocation file lists them as currently revoked, more than half of those revoked before 2019. Absence from Publication 78 is evidence of nothing, and presence is not evidence either. Verify current status with the IRS before relying on it.
What this page reflects
The registration facts above come from the IRS Business Master File published 13 October 2026 and read 26 October 2026, for every organization at once. Returns through tax year 2024, the newest we have parsed for this organization.