FIDEICOMISO DE TIERRAS COMUNITARIAS PARA LA AGRICULTURA SOSTENIBLE (EIN 660938848) - Form 990 Financial Analysis & Trantor Score

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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

2020

Phone

7876677730

Tax Period

2023-01-01 to 2023-12-31

FIDEICOMISO DE TIERRAS COMUNITARIAS PARA LA AGRICULTURA SOSTENIBLE, founded in 2020, is a small nonprofit in the Food, Agriculture & Nutrition sector that reported $301K in total revenue in fiscal year 2023. Revenue grew 14% year-over-year, indicating healthy expansion. The organization ran a surplus of $116K, a strong 39% operating margin.

Mission

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.

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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%)

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $300,343

Program Service Revenue $0

Investment Income $479

Other Revenue $0

TOTAL REVENUE $300,822

Expense Breakdown

Grants Paid $0

Salaries & Benefits $144,457

Fundraising Expenses $0

Program Expenses $31,929

Other Expenses $40,224

TOTAL EXPENSES $184,681

Year-over-Year Comparison

	2023	2022	Change
Revenue	$300,822	$263,634	+0.1%
Expenses	$184,681	$104,105	+0.8%
Net Income	$116,141	$159,529	-0.3%

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

Governance

Voting Members

Independent Members

Employees

Volunteers

N/A

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

Total Directors

$56,581

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
ERIKA FONTANEZ TORRES	PRESIDENT	4	Director	$0	$0	$0
JUAN M PAGAN	SECRETARY	4	Director	$0	$0	$0
MARIOLGA REYES CRUZ	DIRECTOR	32	Director	$56,581	$0	$56,581
STEPHANIE RODRIGUEZ OCASIO	VOCAL	4	Director	$0	$0	$0
HILDA BONILLA RODRIGUEZ	VOCAL	4	Director	$0	$0	$0
RUBEN COLON MORALES	VOCAL	4	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	$300,822	$184,681	$419,161	$116,141
2022	$263,634	$104,105	$309,563	$159,529
2021	$160,422	$26,230	$143,675	$134,192

FIDEICOMISO DE TIERRAS COMUNITARIAS PARA LA AGRICULTURA SOSTENIBLE