CULTURARTE DE PUERTO RICO INC

EIN: 660432361 501(c)(3) Arts, Culture & Humanities

SAN JUAN, PR

Total Revenue
$544,108
Total Expenses
$574,178
Total Assets
$1,119,512
Net Assets
$750,414
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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year
1986
Legal Domicile
PR
Principal Officer
GUILLERMO MARTINEZ
Phone
7875222222
Tax Period
2023-01-01 to 2023-12-31

CULTURARTE DE PUERTO RICO INC, founded in 1986, is a small nonprofit in the Arts, Culture & Humanities sector that reported $544K in total revenue in fiscal year 2023. Revenue surged 76% from the prior year, signaling strong growth momentum.

Mission

PROMOTES AND ENCOURAGES EDUCATION IN LIBERAL ARTS AND PROMOTES AND ADVERTISES CULTURAL AND OTHER RELATED ACTIVITIES IN PUERTO RICO

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

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Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $367,433
Program Service Revenue $139,816
Investment Income $36,859
Other Revenue $0
TOTAL REVENUE $544,108

Expense Breakdown

Grants Paid $0
Salaries & Benefits $28,636
Fundraising Expenses $0
Program Expenses $558,233
Other Expenses $545,542
TOTAL EXPENSES $574,178

Year-over-Year Comparison

2023 2022 Change
Revenue $544,108 $308,341 +0.8%
Expenses $574,178 $389,619 +0.5%
Net Income $-30,070 $-81,278 -0.6%
Key Indicators
✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required
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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

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Governance

Voting Members
41
Independent Members
41
Employees
1
Volunteers
41

Governance Policies

✗ Conflict of Interest Policy
✗ Whistleblower Policy
✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School
✗ Operated a Hospital
✗ Provided First Class Travel
⚠ Reported Conflict of Interest
✗ Reported Asset Diversion
✗ Excess Benefit Transaction
✗ Made Political Expenditures
✗ Engaged in Lobbying
✗ Operated Donor Advised Fund
✗ Maintained Art Collections
✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers
0
$0
Total Directors
2
$0
Key Employees
0
$0
Highest Compensated
0
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
DR JOSE MONTES DIRECTOR 20
Director
$0 $0 $0
GUILLERMO MARTINEZ PRESIDENT 20
Director
$0 $0 $0
Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year Revenue Expenses Assets Net Income
2024 No data No data No data No data
2023 $544,108 $574,178 $1,119,512 $-30,070
2022 $308,341 $389,619 $1,248,076 $-81,278
2021 $501,682 $424,246 $1,081,515 $77,436
2020 $222,313 $217,228 $843,321 $5,085
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