Fundacion Luis G Fortuno Inc

EIN: 660831873 501(c)(3) Community Improvement

San Juan, PR

Total Revenue
$899,454
Total Expenses
$788,214
Total Assets
$428,815
Net Assets
$382,399
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Financial Vulnerability Assessment (Tuckman-Chang)

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Financial Trends

Organization Details

Formation Year
2013
Legal Domicile
PR
Phone
7877661717
Tax Period
2023-01-01 to 2023-12-31

Fundacion Luis G Fortuno Inc, founded in 2013, is a small nonprofit in the Community Improvement sector that reported $899K in total revenue in fiscal year 2023. Revenue surged 58% from the prior year, signaling strong growth momentum. Expenses of $788K left a modest 12% surplus.

Mission

The organizations mission is to cultivate free market solutions that foster self-reliance, economic growth and social well-being. Foundations programs are focused on three areas: 1) improving the ease of doing business; 2) reducing generational poverty; and 3) increasing entrepreneurship.

Program Service Accomplishments

Program 1
Expenses: $276,297 Revenue: $306,650

The Foundations largest program is LEMONADE DAY, a youth entrepreneurship education program for children. Participants in Lemonade Day learn how to plan and operate their own business using the...

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The Foundations largest program is LEMONADE DAY, a youth entrepreneurship education program for children. Participants in Lemonade Day learn how to plan and operate their own business using the lemonade stand model. In the process, they gain basic financial literacy skills, how to save and share with the community members. The Foundation provides educational materials, mentorship training and activities to motivate kids in their entrepreneurial journey. In 2023, 1,954 kids and 776 adult mentors registered for participation in the program. As part of a collaborative agreement with the Puerto Rico Department of Education, Lemonade Day program can also be offered in public schools. Under the agreement, the foundation receives no compensation, and it is available to teachers who are interested in offering it in their classrooms. It is not compulsory. Lemonade Day is meant to be an educational activity for children to learn how to spend, save and share money responsibly.

Program 2
Expenses: $58,887 Revenue: $70,700

PORTRAITS OF PROSPERITY is a photography contest and exhibit for high school and university students that aims to educate them on the value of entrepreneurship in their communities through the visual...

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PORTRAITS OF PROSPERITY is a photography contest and exhibit for high school and university students that aims to educate them on the value of entrepreneurship in their communities through the visual arts. Participants use their cameras to capture the stories of entrepreneurs. The photographs are then mounted as a collection in an exhibition that is open and free to the public. Prizes are given winning photographs that are selected by a panel of judges. In 2023, we had 103 participants from high school and universities. The exhibit was on display in 2 locations (San Juan Metro Area and in Ponce) and received more than 1,200 visitors.

Program 3
Expenses: $49,383 Revenue: $113,887

CRECE en tu Municipio is directed toward a program municipal public employees. The program trains public servants on free market economics, how to improve the ease of doing business in their...

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CRECE en tu Municipio is directed toward a program municipal public employees. The program trains public servants on free market economics, how to improve the ease of doing business in their communities and how to attract human investment capital to their communities through the establishment of metrics and strategic planning. In 2023, the program was offered to 40 employees in 2 municipalities. It is funded mainly through a grant from the Puerto Rico Legislatures Special Commission for Legislative Grants. The process to obtain the grant is competitive. In late 2023, Atlas Network awarded the Foundation a grant for CRECE en tu Municipio in the amount of $24,000. Funds from this grant will be used to expand its reach to other municipalities in 2024.

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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 $897,710
Program Service Revenue $0
Investment Income $0
Other Revenue $1,744
TOTAL REVENUE $899,454

Expense Breakdown

Grants Paid $0
Salaries & Benefits $0
Fundraising Expenses $90,796
Program Expenses $608,910
Other Expenses $710,088
TOTAL EXPENSES $788,214

Year-over-Year Comparison

2023 2022 Change
Revenue $899,454 $569,457 +0.6%
Expenses $788,214 $608,074 +0.3%
Net Income $111,240 $-38,617 -3.9%
Key Indicators
Grants to Organizations Grants to Individuals Lobbying Political Activity Foreign Activities Donor Advised Fund Schedule B Required
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Governance

Voting Members
11
Independent Members
11
Employees
N/A
Volunteers
11

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
11
$0
Key Employees
0
$0
Highest Compensated
0
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
Luis G Fortuno Chairman 1.00
Officer Director
$0 $0 $0
Maria Victoria Leon Treasurer 1.00
Director
$0 $0 $0
Jorge San Miguel Director 1.00
Director
$0 $0 $0
Federico Stubbe Jr Director 1.00
Director
$0 $0 $0
Gustavo Velez Director 1.00
Director
$0 $0 $0
Jose Vazquez Director 1.00
Director
$0 $0 $0
Kenneth W McGrath Director 1.00
Director
$0 $0 $0
Magda M Boyles Secretary 1.00
Director
$0 $0 $0
Antonio Monroig Director 1.00
Director
$0 $0 $0
Limarie Ferrer Director 1.00
Director
$0 $0 $0
Javier Vazquez Director 1.00
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 $899,454 $788,214 $428,815 $111,240
2022 $569,457 $608,074 $319,337 $-38,617
2021 $801,586 $575,693 $311,861 $225,893
2019 $230,898 $161,464 $118,982 $69,434
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