FUNDACION NACIONAL PARA LA CULTURA POPULAR

EIN: 660538915 501(c)(3) Arts, Culture & Humanities

SAN JUAN, PR

Total Revenue
$160,806
Total Expenses
$127,147
Total Assets
$70,532
Net Assets
$70,421
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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
1998
Legal Domicile
PR
Principal Officer
Judith Felicie Rivera
Phone
7874024415
Tax Period
2024-07-01 to 2025-06-30

FUNDACION NACIONAL PARA LA CULTURA POPULAR, founded in 1998, is a small nonprofit in the Arts, Culture & Humanities sector that reported $161K in total revenue in fiscal year 2024. Revenue decreased 5% compared to the prior year. The organization ran a surplus of $34K, a strong 21% operating margin.

Mission

Educational promotional and research of puertorrican culture.

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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 (2024)

Revenue Breakdown

Contributions & Grants $148,010
Program Service Revenue $12,761
Investment Income $0
Other Revenue $35
TOTAL REVENUE $160,806

Expense Breakdown

Grants Paid $0
Salaries & Benefits $0
Fundraising Expenses $0
Program Expenses $81,553
Other Expenses $123,807
TOTAL EXPENSES $127,147

Year-over-Year Comparison

2024 2023 Change
Revenue $160,806 $169,885 -0.1%
Expenses $127,147 $168,870 -0.2%
Net Income $33,659 $1,015 +32.2%
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
6
Independent Members
6
Employees
N/A
Volunteers
3

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
1
$0
Total Directors
0
$0
Key Employees
0
$0
Highest Compensated
0
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
Javier Santiago Gonzalez Administratror 25.00
Officer
$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
2025 $160,806 $127,147 $70,532 $33,659
2024 $169,885 $168,870 $39,198 $1,015
2023 $256,369 $261,325 $123,260 $-4,956
2022 $245,217 $188,620 $137,305 $56,597
2021 $175,795 $142,505 $155,588 $33,290
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