PUBLICA ESPACIO INC

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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

2019

Legal Domicile

Principal Officer

CARMEN OTERO MARTINEZ

Phone

7874587345

Tax Period

2024-01-01 to 2024-12-31

PUBLICA ESPACIO INC, founded in 2019, is a small nonprofit in the Human Services sector that reported $308K in total revenue in fiscal year 2024. Revenue surged 61% from the prior year, signaling strong growth momentum.

Mission

Provide human, economic and infrastructural resources to diverse communities, including access to multi-purpose spaces for the develpoment, creation and exhibition of socio-cultural projects.

Program Service Accomplishments

Program 1

Expenses: $22,418 Revenue: $24,698

Escritura Publica - Conducted four creative writing workshop series in San Juan and Adjuntas, Puerto Rico. Engaging 9 artists and serving 60 participants. Each series concluded with a public reading...

Program 2

Expenses: $192,514 Revenue: $162,250

Encuentro LEE - Organized a literary convening offering writing workshops, keynote talks, industry roundtables, and a book fair. Served over 1,175 participants and engaged more than 40 artists and...

Encuentro LEE - Organized a literary convening offering writing workshops, keynote talks, industry roundtables, and a book fair. Served over 1,175 participants and engaged more than 40 artists and professionals. Created 40+ paid positions.

Program 3

Expenses: $6,496 Revenue: $10,594

Produced a free public event featuring a book presentation and dramatic reading by 4 Puerto Rican actors. Served more than 50 attendees and created 4 paid positions.

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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 (2024)

Revenue Breakdown

Contributions & Grants $275,842

Program Service Revenue $31,585

Investment Income $0

Other Revenue $198

TOTAL REVENUE $307,625

Expense Breakdown

Grants Paid $101,635

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $323,063

Other Expenses $221,616

TOTAL EXPENSES $323,251

Year-over-Year Comparison

	2024	2023	Change
Revenue	$307,625	$191,085	+0.6%
Expenses	$323,251	$163,411	+1.0%
Net Income	$-15,626	$27,674	-1.6%

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

Governance

Voting Members

Independent Members

N/A

Employees

N/A

Volunteers

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

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Carmen Otero Martinez	President and Secretary	2	Officer	$0	$0	$0
Javier Hernandez Acosta	Treasurer	0	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
2024	$307,625	$323,251	$15,459	$-15,626