Form990-PF

Department of the Treasury
Internal Revenue Service

Return of Private Foundation
or Section 4947(a)(1) Trust Treated as Private Foundation
bulletDo not enter social security numbers on this form as it may be made public.
bulletGo to www.irs.gov/Form990PF for instructions and the latest information.
OMB No. 1545-0052
2020
Open to Public Inspection
For calendar year 2020, or tax year beginning 01-01-2020 , and ending 12-31-2020
Name of foundation
PARA LA NATURALEZA INC
 
Number and street (or P.O. box number if mail is not delivered to street address)PO BOX 9023978
  Room/suite
City or town, state or province, country, and ZIP or foreign postal code
SAN JUAN, PR009023978
A Employer identification number

66-0801404
B Telephone number (see instructions)

(787) 722-5834
C bullet
G Check all that apply:

D 1. Foreign organizations, check here............. bullet
2. Foreign organizations meeting the 85%
test, check here and attach computation ... bullet
E bullet
H Check type of organization:
F bullet
I Fair market value of all assets at end
of year (from Part II, col. (c),
line 16)bullet$31,903,682J Accounting method:
 
(Part I, column (d) must be on cash basis.)
Part I Analysis of Revenue and Expenses (The total of amounts in columns (b), (c), and (d) may not necessarily equal the amounts in column (a) (see instructions).) (a) Revenue and
expenses per
books 		(b) Net investment
income 		(c) Adjusted net
income 		(d) Disbursements
for charitable
purposes
(cash basis only)
Revenue 1 Contributions, gifts, grants, etc., received (attach schedule) 2,095,677
2 Check bullet.............
3 Interest on savings and temporary cash investments 3,442 3,442 3,442
4 Dividends and interest from securities...      
5a Gross rents............ 49,738 49,738 49,738
b Net rental income or (loss) 49,738
6a Net gain or (loss) from sale of assets not on line 10 2,800
b Gross sales price for all assets on line 6a 2,800
7 Capital gain net income (from Part IV, line 2)... 2,800
8 Net short-term capital gain......... 0
9 Income modifications...........  
10a Gross sales less returns and allowances 75,379
b Less: Cost of goods sold.... 28,282
c Gross profit or (loss) (attach schedule)..... 47,097 47,097
11 Other income (attach schedule)....... Click to see attachment 21,513,999 0 21,513,999
12 Total. Add lines 1 through 11........ 23,712,753 55,980 21,614,276
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc. 1,042,498 0 1,042,498 0
14 Other employee salaries and wages...... 5,423,230 0 5,423,230 0
15 Pension plans, employee benefits....... 3,785,868 0 3,785,868 0
16a Legal fees (attach schedule)......... Click to see attachment 277,729 0 277,729 0
b Accounting fees (attach schedule)....... Click to see attachment 162,118 0 162,118 0
c Other professional fees (attach schedule).... Click to see attachment 2,895,870 0 2,895,870 0
17 Interest............... 149,202 0 149,202 0
18 Taxes (attach schedule) (see instructions)... Click to see attachment 53,625 0 53,625 0
19 Depreciation (attach schedule) and depletion... 616,550 0 616,550
20 Occupancy.............. 237,370 0 237,370 0
21 Travel, conferences, and meetings....... 98,852 0 98,852 0
22 Printing and publications.......... 26,181 0 26,181 0
23 Other expenses (attach schedule)....... Click to see attachment 4,877,947 51,388 4,062,608 89,917
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 19,647,040 51,388 18,831,701 89,917
25 Contributions, gifts, grants paid....... 228,715 228,715
26 Total expenses and disbursements. Add lines 24 and 25 19,875,755 51,388 18,831,701 318,632
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements 3,836,998
b Net investment income (if negative, enter -0-) 4,592
c Adjusted net income (if negative, enter -0-)... 2,782,575
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 11289X Form 990-PF (2020)
Form 990-PF (2020)
Page 2
Part II Balance Sheets Attached schedules and amounts in the description column
should be for end-of-year amounts only. (See instructions.) 		Beginning of year End of year
(a) Book Value (b) Book Value (c) Fair Market Value
Assets 1 Cash—non-interest-bearing............. 3,005,183 3,104,480 3,104,480
2 Savings and temporary cash investments......... 7,610 7,282 7,282
3 Accounts receivable bullet15,575,395
Less: allowance for doubtful accounts bullet   10,650,054 15,575,395 15,575,395
4 Pledges receivable bullet  
Less: allowance for doubtful accounts bullet        
5 Grants receivable.................   9,549,808 9,549,808
6 Receivables due from officers, directors, trustees, and other
disqualified persons (attach schedule) (see instructions).....      
7 Other notes and loans receivable (attach schedule) bullet293,902
Less: allowance for doubtful accounts bullet0 0 293,902 293,902
8 Inventories for sale or use.............. 165,529 238,952 238,952
9 Prepaid expenses and deferred charges.......... 895,506 822,944 822,944
10a Investments—U.S. and state government obligations (attach schedule)      
b Investments—corporate stock (attach schedule).......      
c Investments—corporate bonds (attach schedule).......      
11 Investments—land, buildings, and equipment: basis bullet  
Less: accumulated depreciation (attach schedule) bullet        
12 Investments—mortgage loans.............      
13 Investments—other (attach schedule)..........      
14 Land, buildings, and equipment: basis bullet7,943,911
Less: accumulated depreciation (attach schedule) bullet5,632,992 2,363,467 Click to see attachment2,310,919 2,310,919
15 Other assets (describe bullet) Click to see attachment198,857 Click to see attachment0 Click to see attachment0
16 Total assets (to be completed by all filers—see the
instructions. Also, see page 1, item I) 17,286,206 31,903,682 31,903,682
Liabilities 17 Accounts payable and accrued expenses.......... 2,700,705 3,374,739
18 Grants payable.................    
19 Deferred revenue................. 8,706 8,244,992
20 Loans from officers, directors, trustees, and other disqualified persons    
21 Mortgages and other notes payable (attach schedule)...... 9,600,000 9,600,000
22 Other liabilities (describe bullet) Click to see attachment893,218 Click to see attachment2,804,399
23 Total liabilities (add lines 17 through 22)......... 13,202,629 24,024,130
Net Assets or Fund Balances Foundations that follow FASB ASC 958, check here bullet
and complete lines 24, 25, 29 and 30.
24 Net assets without donor restrictions........... 4,083,577 2,788,872
25 Net assets with donor restrictions............   5,090,680
Foundations that do not follow FASB ASC 958, check here bullet
and complete lines 26 through 30.
26 Capital stock, trust principal, or current funds........    
27 Paid-in or capital surplus, or land, bldg., and equipment fund    
28 Retained earnings, accumulated income, endowment, or other funds    
29 Total net assets or fund balances (see instructions)..... 4,083,577 7,879,552
30 Total liabilities and net assets/fund balances (see instructions). 17,286,206 31,903,682
Part III
Analysis of Changes in Net Assets or Fund Balances
1
Total net assets or fund balances at beginning of year—Part II, column (a), line 29 (must agree with end-of-year figure reported on prior year’s return) ...............
1
4,083,577
2
Enter amount from Part I, line 27a .....................
2
3,836,998
3
Other increases not included in line 2 (itemize) bullet
3
0
4
Add lines 1, 2, and 3 ..........................
4
7,920,575
5
Decreases not included in line 2 (itemize) bulletClick to see attachment
5
41,023
6
Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, column (b), line 29 .
6
7,879,552
Form 990-PF (2020)
Form 990-PF (2020)
Page 3
Part IV
Capital Gains and Losses for Tax on Investment Income
(a) List and describe the kind(s) of property sold (e.g., real estate,
2-story brick warehouse; or common stock, 200 shs. MLC Co.)		 (b)
How acquired
P—Purchase
D—Donation 		(c)
Date acquired
(mo., day, yr.) 		(d)
Date sold
(mo., day, yr.)
1 a SALE OF ASSETS P    
b
c
d
e
(e)
Gross sales price 		(f)
Depreciation allowed
(or allowable) 		(g)
Cost or other basis
plus expense of sale 		(h)
Gain or (loss)
(e) plus (f) minus (g)
a 2,800     2,800
b
c
d
e
Complete only for assets showing gain in column (h) and owned by the foundation on 12/31/69 (l)
Gains (Col. (h) gain minus
col. (k), but not less than -0-) or
Losses (from col.(h))
(i)
F.M.V. as of 12/31/69 		(j)
Adjusted basis
as of 12/31/69 		(k)
Excess of col. (i)
over col. (j), if any
a       2,800
b
c
d
e
2 Capital gain net income or (net capital loss) Bracket If gain, also enter in Part I, line 7
If (loss), enter -0- in Part I, line 7		 Bracket 2 2,800
3 Net short-term capital gain or (loss) as defined in sections 1222(5) and (6):
If gain, also enter in Part I, line 8, column (c) (see instructions). If (loss), enter -0-
in Part I, line 8 ................... 		Bracket 3 0
Part V
Qualification Under Section 4940(e) for Reduced Tax on Net Investment Income
SECTION 4940(e) REPEALED ON DECEMBER 20, 2019 - DO NOT COMPLETE
1 Reserved
(a)
Reserved 		(b)
Reserved 		(c)
Reserved 		(d)
Reserved
2
Reserved...........................
2
3
Reserved...........................
3
4
Reserved...........................
4
5
Reserved...........................
5
6
Reserved...........................
6
7
Reserved...........................
7
8
Reserved,..........................
8
Form 990-PF (2020)
Form 990-PF (2020)
Page 4
Part VI
Excise Tax Based on Investment Income (Section 4940(a), 4940(b), 4940(e), or 4948—see instructions)
1a Exempt operating foundations described in section 4940(d)(2), check here Bullet and enter “N/A" on line 1. Bracket for line 1a
Date of ruling or determination letter:   (attach copy of letter if necessary–see instructions)
b Reserved................................ 1 64
c All other domestic foundations enter 1.39% of line 27b. Exempt foreign organizations enter 4% of Part I, line 12, col. (b)
2 Tax under section 511 (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-) 2 0
3 Add lines 1 and 2........................... 3 64
4 Subtitle A (income) tax (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-) 4 0
5 Tax based on investment income. Subtract line 4 from line 3. If zero or less, enter -0- ..... 5 64
6 Credits/Payments:
a 2020 estimated tax payments and 2019 overpayment credited to 2020 6a 0
b Exempt foreign organizations—tax withheld at source...... 6b 0
c Tax paid with application for extension of time to file (Form 8868)... 6c 0
d Backup withholding erroneously withheld ........... 6d 0
7 Total credits and payments. Add lines 6a through 6d.............. 7 0
8 Enter any penalty for underpayment of estimated tax. Check here if Form 2220 is attached. 8 0
9 Tax due. If the total of lines 5 and 8 is more than line 7, enter amount owed.......Bullet 9 64
10 Overpayment. If line 7 is more than the total of lines 5 and 8, enter the amount overpaid...Bullet 10  
11 Enter the amount of line 10 to be: Credited to 2021 estimated taxBullet   RefundedBullet 11  
Part VII-A
Statements Regarding Activities
1a
During the tax year, did the foundation attempt to influence any national, state, or local legislation or did
Yes
No
it participate or intervene in any political campaign? ....................
1a
 
No
b
Did it spend more than $100 during the year (either directly or indirectly) for political purposes? See the instructions
for the definition.................................
1b
 
No
If the answer is "Yes" to 1a or 1b, attach a detailed description of the activities and copies of any materials
published or distributed by the foundation in connection with the activities.
c
Did the foundation file Form 1120-POL for this year?.....................
1c
 
No
d
Enter the amount (if any) of tax on political expenditures (section 4955) imposed during the year:
(1) On the foundation. bullet$ 0(2) On foundation managers.bullet$ 0
e
Enter the reimbursement (if any) paid by the foundation during the year for political expenditure tax imposed
on foundation managers.bullet$ 0
2
Has the foundation engaged in any activities that have not previously been reported to the IRS?.......
2
 
No
If "Yes," attach a detailed description of the activities.
3
Has the foundation made any changes, not previously reported to the IRS, in its governing instrument, articles
of incorporation, or bylaws, or other similar instruments? If "Yes," attach a conformed copy of the changes....
3
 
No
4a
Did the foundation have unrelated business gross income of $1,000 or more during the year?........
4a
 
No
b
If "Yes," has it filed a tax return on Form 990-T for this year?...................
4b
 
 
5
Was there a liquidation, termination, dissolution, or substantial contraction during the year?.........
5
 
No
If "Yes," attach the statement required by General Instruction T.
6
Are the requirements of section 508(e) (relating to sections 4941 through 4945) satisfied either:
  • By language in the governing instrument, or
  • By state legislation that effectively amends the governing instrument so that no mandatory directions
    • that conflict with the state law remain in the governing instrument?................
    6
    Yes
     
    7
    Did the foundation have at least $5,000 in assets at any time during the year? If "Yes," complete Part II, col. (c),
    and Part XV..................................
    7
    Yes
     
    8a
    Enter the states to which the foundation reports or with which it is registered (see instructions)
    bulletPR
    b
    If the answer is "Yes" to line 7, has the foundation furnished a copy of Form 990-PF to the Attorney
    General (or designate) of each state as required by General Instruction G? If "No," attach explanation .
    8b
    Yes
     
    9
    Is the foundation claiming status as a private operating foundation within the meaning of section 4942(j)(3)
    or 4942(j)(5) for calendar year 2020 or the taxable year beginning in 2020? See the instructions for Part XIV.
    If "Yes," complete Part XIV .............................
    9
    Yes
     
    10
    Did any persons become substantial contributors during the tax year? If "Yes," attach a schedule listing their names
    and addresses. ...............................
    10
     
    No
    Form 990-PF (2020)
    Form 990-PF (2020)
    Page 5
    Part VII-A
    Statements Regarding Activities (continued)
    11
    At any time during the year, did the foundation, directly or indirectly, own a controlled entity within the
    meaning of section 512(b)(13)? If "Yes," attach schedule. See instructions .............
    11
     
    No
    12
    Did the foundation make a distribution to a donor advised fund over which the foundation or a disqualified person had
    advisory privileges? If "Yes," attach statement. See instructions.................
    12
     
    No
    13
    Did the foundation comply with the public inspection requirements for its annual returns and exemption application?
    13
    Yes
     
    Website addressbulletN/A
    14
    The books are in care ofbulletMARIA C APONTE Telephone no.bullet (787) 722-5834

    Located atbulletPO BOX 364346SAN JUANPR ZIP+4bullet00936
    15
    Section 4947(a)(1) nonexempt charitable trusts filing Form 990-PF in lieu of Form 1041 —check here .........bullet
    and enter the amount of tax-exempt interest received or accrued during the year ........bullet
    15
     
    16 At any time during calendar year 2020, did the foundation have an interest in or a signature or other authority over YesNo
    a bank, securities, or other financial account in a foreign country? .................
    16   No
    See the instructions for exceptions and filing requirements for FinCEN Form 114. If "Yes", enter the name of the foreign
    country bullet
    Part VII-B
    Statements Regarding Activities for Which Form 4720 May Be Required
    File Form 4720 if any item is checked in the "Yes" column, unless an exception applies.
    Yes
    No
    1a
    During the year did the foundation (either directly or indirectly):
    (1) Engage in the sale or exchange, or leasing of property with a disqualified person?
    (2) Borrow money from, lend money to, or otherwise extend credit to (or accept it from)
    a disqualified person?......................
    (3) Furnish goods, services, or facilities to (or accept them from) a disqualified person?
    (4) Pay compensation to, or pay or reimburse the expenses of, a disqualified person?
    (5) Transfer any income or assets to a disqualified person (or make any of either available
    for the benefit or use of a disqualified person)?...............
    (6) Agree to pay money or property to a government official? (Exception. Check "No"
    if the foundation agreed to make a grant to or to employ the official for a period
    after termination of government service, if terminating within 90 days.).......
    b
    If any answer is "Yes" to 1a(1)–(6), did any of the acts fail to qualify under the exceptions described in Regulations
    section 53.4941(d)-3 or in a current notice regarding disaster assistance? See instructions ........
    1b
     
     
    ........bullet
    c
    Did the foundation engage in a prior year in any of the acts described in 1a, other than excepted acts,
    that were not corrected before the first day of the tax year beginning in 2020?.............
    1c
     
    No
    2
    Taxes on failure to distribute income (section 4942) (does not apply for years the foundation was a private
    operating foundation defined in section 4942(j)(3) or 4942(j)(5)):
    a
    At the end of tax year 2020, did the foundation have any undistributed income (lines 6d
    and 6e, Part XIII) for tax year(s) beginning before 2020?.............
    If "Yes," list the years bullet20, 20, 20, 20
    b
    Are there any years listed in 2a for which the foundation is not applying the provisions of section 4942(a)(2)
    (relating to incorrect valuation of assets) to the year’s undistributed income? (If applying section 4942(a)(2)
    to all years listed, answer "No" and attach statement—see instructions.) ..............
    2b
     
     
    c
    If the provisions of section 4942(a)(2) are being applied to any of the years listed in 2a, list the years here.
    bullet20, 20, 20, 20
    3a
    Did the foundation hold more than a 2% direct or indirect interest in any business enterprise at
    any time during the year?......................
    b
    If "Yes," did it have excess business holdings in 2020 as a result of (1) any purchase by the foundation
    or disqualified persons after May 26, 1969; (2) the lapse of the 5-year period (or longer period approved
    by the Commissioner under section 4943(c)(7)) to dispose of holdings acquired by gift or bequest; or (3)
    the lapse of the 10-, 15-, or 20-year first phase holding period? (Use Schedule C, Form 4720, to determine
    if the foundation had excess business holdings in 2020.)..................
    3b
     
     
    4a
    Did the foundation invest during the year any amount in a manner that would jeopardize its charitable purposes?
    4a
     
    No
    b
    Did the foundation make any investment in a prior year (but after December 31, 1969) that could jeopardize its
    charitable purpose that had not been removed from jeopardy before the first day of the tax year beginning in 2020?
    4b
     
    No
    Form 990-PF (2020)
    Form 990-PF (2020)
    Page 6
    Part VII-B
    Statements Regarding Activities for Which Form 4720 May Be Required (continued)
    5a
    During the year did the foundation pay or incur any amount to:
    Yes
    No
    (1) Carry on propaganda, or otherwise attempt to influence legislation (section 4945(e))?
    (2) Influence the outcome of any specific public election (see section 4955); or to carry
    on, directly or indirectly, any voter registration drive?.............
    (3) Provide a grant to an individual for travel, study, or other similar purposes?
    (4) Provide a grant to an organization other than a charitable, etc., organization described
    in section 4945(d)(4)(A)? See instructions................
    (5) Provide for any purpose other than religious, charitable, scientific, literary, or
    educational purposes, or for the prevention of cruelty to children or animals?.....
    b
    If any answer is "Yes" to 5a(1)–(5), did any of the transactions fail to qualify under the exceptions described in
    Regulations section 53.4945 or in a current notice regarding disaster assistance? See instructions ......
    5b
    Yes
     
    .........bullet
    c
    If the answer is "Yes" to question 5a(4), does the foundation claim exemption from the
    tax because it maintained expenditure responsibility for the grant?..........
    If "Yes," attach the statement required by Regulations section 53.4945–5(d).
    6a
    Did the foundation, during the year, receive any funds, directly or indirectly, to pay premiums on
    a personal benefit contract?.....................
    b
    Did the foundation, during the year, pay premiums, directly or indirectly, on a personal benefit contract? ....
    6b
     
    No
    If "Yes" to 6b, file Form 8870.
    7a
    At any time during the tax year, was the foundation a party to a prohibited tax shelter transaction?
    b
    If "Yes", did the foundation receive any proceeds or have any net income attributable to the transaction? ....
    7b
     
     
    8
    Is the foundation subject to the section 4960 tax on payment(s) of more than $1,000,000 in remuneration or
    excess parachute payment during the year? .................
    Part VIII
    Information About Officers, Directors, Trustees, Foundation Managers, Highly Paid Employees,
    and Contractors
    1 List all officers, directors, trustees, foundation managers and their compensation. See instructions
    (a) Name and address (b) Title, and average
    hours per week
    devoted to position     		(c) Compensation
     (If not paid, enter
    -0-)     		(d) Contributions to employee benefit plans and deferred compensation (e) Expense account,
    other allowances
    BLAS B FONALLEDAS DIRECTOR
    0.40     		0 0 0
    PO BOX 9023978
    SAN JUAN,PR009023978
    ROBERTO J SERRALLES YORDAN DIRECTOR
    0.40     		0 0 0
    PO BOX 9023978
    SAN JUAN,PR009023978
    JOAQUIN B VISO DIRECTOR
    0.40     		0 0 0
    PO BOX 9023978
    SAN JUAN,PR009023978
    LIC FERNANDO LLOVERAS PRESIDENT
    37.50     		249,590 11,471 1,220
    PO BOX 9023978
    SAN JUAN,PR009023978
    JORGE BAEZ JIMENEZ OPERATIONS DIRECTOR
    37.50     		330,761 8,633 8
    PO BOX 9023978
    SAN JUAN,PR009023978
    LIC NEIDA PUMAREJO LAND CONSERVATION DIR AND LEGAL
    37.50     		148,165 7,295 10
    PO BOX 9023978
    SAN JUAN,PR009023978
    FELIX VEGA FINANCE DIRECTOR
    37.50     		126,740 4,720 0
    PO BOX 9023978
    SAN JUAN,PR009023978
    ANAMAR CARRION DEVELOPMENT DIRECTOR
    37.50     		153,885 0 0
    PO BOX 9023978
    SAN JUAN,PR009023978
    2 Compensation of five highest-paid employees (other than those included on line 1—see instructions). If none, enter “NONE."
    (a) Name and address of each employee paid more than $50,000 (b) Title, and average
    hours per week
    devoted to position     		(c) Compensation (d) Contributions to
    employee benefit
    plans and deferred
    compensation     		(e) Expense account,
    other allowances
    RAFAEL RIVERA MARTINEZ NAP DIRECTOR
    37.50     		113,881 5,694 0
    HC 1 BOX 5250
    BARRANQUITAS,PR00794
    MARIA CRISTINA APONTE ALEQUIM FIN MGT ACTNT/CTLR
    37.50     		109,104 5,455 0
    PO BOX 364346
    SAN JUAN,PR00936
    RICARDO E CASTILLO DIAGO IT MANAGER
    37.50     		109,104 5,195 0
    CALLE SALVEN 34
    SAN JUAN,PR00926
    MARIA JOSEFINA CORUJO BERRIOS HR MANAGER
    37.50     		88,542 4,427 0
    921 CARR 876 APT 117
    TRUJILLO,PR00976
    JOAQUIN ALONSO MONT COM & ED DIRECTOR
    37.50     		78,783 2,439 0
    URB OCEAN FRONT
    VEGA BAJA,PR00693
    Total number of other employees paid over $50,000...................bullet 21
    Form 990-PF (2020)
    Form 990-PF (2020)
    Page 7
    Part VIII
    Information About Officers, Directors, Trustees, Foundation Managers, Highly Paid Employees,
    and Contractors (continued)
    3 Five highest-paid independent contractors for professional services (see instructions). If none, enter "NONE".
    (a) Name and address of each person paid more than $50,000 (b) Type of service (c) Compensation
    TRIPLE-S SALUD HEALTH INSURANCE 1,265,781
    PO BOX 71458
    SAN JUAN,PR00936
    AUTOMOTIVE RENTALS INC AUTO RENTALS 829,063
    9615 AVE LOS ROMERO EDIF RELIABLE
    SAN JUAN,PR00926
    ST JAMES SECURITY SERVICES LLC SECURITY SERVICES 390,402
    URB CARIBE 1604 AVE PONCE DE LEON
    SAN JUAN,PR00926
    CARIBBEAN TEMPORARY SERVICES STAFFING SERVICES 329,000
    PO BOX 11873
    SAN JUAN,PR00910
    CORNERSTONE SIGMA CC CONSULTING SERVICES 292,503
    100 GRAND PASEOS BOULEVARD
    SAN JUAN,PR00926
    Total number of others receiving over $50,000 for professional services.............bullet22
    Part IX-A
    Summary of Direct Charitable Activities
    List the foundation’s four largest direct charitable activities during the tax year. Include relevant statistical information such as the number of organizations and other beneficiaries served, conferences convened, research papers produced, etc. Expenses
    1 CREATED TO ENGAGE IN ANY AND ALL ACTIVITIES DIRECTED AT SECURING FUNCTIONAL AND HEALTHY ECOLOGICAL SYSTEMS FOR THE ISLAND OF PUERTO RICO IN ORDER TO INSPIRE PEOPLE TO BE STEWARDS OF NATURE SO THAT SHARED SOCIAL, ECONOMIC, AND QUALITY-OF-LIFE GOALS MAY BE ATTAINED AND, TO THIS END, TO PROVIDE NECESSARY AND INDESPENSIBLE SERVICES SOLELY TO THE PUERTO RICO CONSERVATION TRUST FUND. 19,875,754
    2  
    3  
    4  
    Part IX-B
    Summary of Program-Related Investments (see instructions)
    Describe the two largest program-related investments made by the foundation during the tax year on lines 1 and 2. Amount
    1  
    2  
    All other program-related investments. See instructions.
    3  
    Total. Add lines 1 through 3.........................bullet0
    Form 990-PF (2020)
    Form 990-PF (2020)
    Page 8
    Part X
    Minimum Investment Return (All domestic foundations must complete this part. Foreign foundations, see instructions.)
    1
    Fair market value of assets not used (or held for use) directly in carrying out charitable, etc.,
    purposes:
    a
    Average monthly fair market value of securities...................
    1a
    0
    b
    Average of monthly cash balances.......................
    1b
    3,886,393
    c
    Fair market value of all other assets (see instructions)................
    1c
    2,310,919
    d
    Total (add lines 1a, b, and c).........................
    1d
    6,197,312
    e
    Reduction claimed for blockage or other factors reported on lines 1a and
    1c (attach detailed explanation) .............
    1e
    0
    2
    Acquisition indebtedness applicable to line 1 assets..................
    2
    0
    3
    Subtract line 2 from line 1d.........................
    3
    6,197,312
    4
    Cash deemed held for charitable activities. Enter 1 1/2% of line 3 (for greater amount, see
    instructions) .............................
    4
    92,960
    5
    Net value of noncharitable-use assets. Subtract line 4 from line 3. Enter here and on Part V, line 4
    5
    6,104,352
    6
    Minimum investment return. Enter 5% of line 5..................
    6
    305,218
    Part XI
    Distributable Amount (see instructions) (Section 4942(j)(3) and (j)(5) private operating foundations and certain foreign organizations check here right arrow and do not complete this part.)
    1
    Minimum investment return from Part X, line 6....................
    1
     
    2a
    Tax on investment income for 2020 from Part VI, line 5......
    2a
     
    b
    Income tax for 2020. (This does not include the tax from Part VI.)...
    2b
     
    c
    Add lines 2a and 2b............................
    2c
     
    3
    Distributable amount before adjustments. Subtract line 2c from line 1............
    3
     
    4
    Recoveries of amounts treated as qualifying distributions................
    4
     
    5
    Add lines 3 and 4............................
    5
     
    6
    Deduction from distributable amount (see instructions).................
    6
     
    7
    Distributable amount as adjusted. Subtract line 6 from line 5. Enter here and on Part XIII, line 1 ...
    7
     
    Part XII
    Qualifying Distributions (see instructions)
    1
    Amounts paid (including administrative expenses) to accomplish charitable, etc., purposes:
    a
    Expenses, contributions, gifts, etc.—total from Part I, column (d), line 26 ..........
    1a
    318,632
    b
    Program-related investments—total from Part IX-B..................
    1b
    0
    2
    Amounts paid to acquire assets used (or held for use) directly in carrying out charitable, etc.,
    purposes...............................
    2
     
    3
    Amounts set aside for specific charitable projects that satisfy the:
    a
    Suitability test (prior IRS approval required)....................
    3a
     
    b
    Cash distribution test (attach the required schedule) .................
    3b
     
    4
    Qualifying distributions. Add lines 1a through 3b. Enter here and on Part V, line 8, and Part XIII, line 4
    4
    318,632
    5
    Foundations that qualify under section 4940(e) for the reduced rate of tax on net investment
    income. Enter 1% of Part I, line 27b. See instructions.................
    5
    0
    6
    Adjusted qualifying distributions. Subtract line 5 from line 4..............
    6
    318,632
    Note: The amount on line 6 will be used in Part V, column (b), in subsequent years when calculating whether the foundation qualifies for
    the section 4940(e) reduction of tax in those years.
    Form 990-PF (2020)
    Form 990-PF (2020)
    Page 9
    Part XIII
    Undistributed Income (see instructions)
    (a)
    Corpus     		(b)
    Years prior to 2019     		(c)
    2019     		(d)
    2020
    1 Distributable amount for 2020 from Part XI, line 7  
    2 Undistributed income, if any, as of the end of 2020:
    a Enter amount for 2019 only.......  
    b Total for prior years:20, 20, 20  
    3 Excess distributions carryover, if any, to 2020:
    a From 2015......  
    b From 2016......  
    c From 2017......  
    d From 2018......  
    e From 2019......  
    fTotal of lines 3a through e........  
    4Qualifying distributions for 2020 from Part
    XII, line 4: bullet$  
    a Applied to 2019, but not more than line 2a  
    b Applied to undistributed income of prior years
    (Election required—see instructions).....     		 
    c Treated as distributions out of corpus (Election
    required—see instructions)........     		 
    d Applied to 2020 distributable amount.....  
    e Remaining amount distributed out of corpus  
    5 Excess distributions carryover applied to 2020.    
    (If an amount appears in column (d), the
    same amount must be shown in column (a).)
    6Enter the net total of each column as
    indicated below:
    a Corpus. Add lines 3f, 4c, and 4e. Subtract line 5  
    b Prior years’ undistributed income. Subtract
    line 4b from line 2b ..........     		 
    c Enter the amount of prior years’ undistributed
    income for which a notice of deficiency has
    been issued, or on which the section 4942(a)
    tax has been previously assessed......     		 
    d Subtract line 6c from line 6b. Taxable amount
    —see instructions ...........     		 
    e Undistributed income for 2019. Subtract line
    4a from line 2a. Taxable amount—see
    instructions .............     		 
    f Undistributed income for 2020. Subtract
    lines 4d and 5 from line 1. This amount must
    be distributed in 2021 ..........     		 
    7 Amounts treated as distributions out of
    corpus to satisfy requirements imposed by
    section 170(b)(1)(F) or 4942(g)(3) (Election may
    be required - see instructions) .......     		 
    8 Excess distributions carryover from 2015 not
    applied on line 5 or line 7 (see instructions) ...     		 
    9Excess distributions carryover to 2021.
    Subtract lines 7 and 8 from line 6a ......     		 
    10 Analysis of line 9:
    a Excess from 2016....  
    b Excess from 2017....  
    c Excess from 2018....  
    d Excess from 2019....  
    e Excess from 2020....  
    Form 990-PF (2020)
    Form 990-PF (2020)
    Page 10
    Part XIV
    Private Operating Foundations (see instructions and Part VII-A, question 9)
    1a If the foundation has received a ruling or determination letter that it is a private operating
    foundation, and the ruling is effective for 2020, enter the date of the ruling....... bullet
    2014-08-21
    b Check box to indicate whether the organization is a private operating foundation described in section or
    2a Enter the lesser of the adjusted net
    income from Part I or the minimum
    investment return from Part X for each
    year listed ..........     		Tax year Prior 3 years (e) Total
    (a) 2020 (b) 2019 (c) 2018 (d) 2017
    305,218 389,004 0 0 694,222
    b 85% of line 2a ......... 259,435 330,653 0 0 590,089
    c Qualifying distributions from Part XII,
    line 4 for each year listed .....     		318,632 21,333,564 0 0 21,652,196
    d Amounts included in line 2c not used directly
    for active conduct of exempt activities ..........     		0 0 0 0 0
    e Qualifying distributions made directly
    for active conduct of exempt activities.
    Subtract line 2d from line 2c ....     		318,632 21,333,564 0 0 21,652,196
    3 Complete 3a, b, or c for the
    alternative test relied upon:
    a “Assets" alternative test—enter:
    (1) Value of all assets ...... 25,799,331 17,286,206 7,750,152 7,855,342 58,691,031
    (2) Value of assets qualifying
    under section 4942(j)(3)(B)(i)    		 25,799,331 17,286,206 7,750,152 7,855,342 58,691,031
    b “Endowment" alternative test— enter 2/3
    of minimum investment return shown in
    Part X, line 6 for each year listed...     		        0
    c “Support" alternative test—enter:
    (1) Total support other than gross
    investment income (interest,
    dividends, rents, payments
    on securities loans (section
    512(a)(5)), or royalties) ....     		        0
    (2) Support from general public
    and 5 or more exempt
    organizations as provided in
    section 4942(j)(3)(B)(iii)....     		        0
    (3) Largest amount of support
    from an exempt organization    		         0
    (4) Gross investment income         0
    Part XV
    Supplementary Information (Complete this part only if the foundation had $5,000 or more in
    assets at any time during the year—see instructions.)
    1Information Regarding Foundation Managers:
    aList any managers of the foundation who have contributed more than 2% of the total contributions received by the foundation
    before the close of any tax year (but only if they have contributed more than $5,000). (See section 507(d)(2).)
    JOAQUIN B VISO
    bList any managers of the foundation who own 10% or more of the stock of a corporation (or an equally large portion of the
    ownership of a partnership or other entity) of which the foundation has a 10% or greater interest.
    2Information Regarding Contribution, Grant, Gift, Loan, Scholarship, etc., Programs:
    Check here bullet
    aThe name, address, and telephone number or email address of the person to whom applications should be addressed:
    bThe form in which applications should be submitted and information and materials they should include:
    cAny submission deadlines:
    dAny restrictions or limitations on awards, such as by geographical areas, charitable fields, kinds of institutions, or other
    factors:
    Form 990-PF (2020)
    Form 990-PF (2020)
    Page 11
    Part XV
    Supplementary Information (continued)
    3 Grants and Contributions Paid During the Year or Approved for Future Payment
    Recipient If recipient is an individual,
    show any relationship to
    any foundation manager
    or substantial contributor
    		 Foundation
    status of
    recipient     		Purpose of grant or
    contribution     		Amount
    Name and address (home or business)
    aPaid during the year
    CARLOS GONZALEZ GONZALEZ
    RIO CHIQUITO
    LUQUILLO,PR00773     		NONE I SUPPORT TO FARMERS TO PROMOTE PLANTING, DIVERSITY, SHADE, SOIL RECUPERATION AND BUFFER ZONES. 2,000
    CARMEN M UMPIERRE MORALES
    CARRETERA 865 KM32 BARRIO CAMPANILL
    TOA BAJA,PR00949     		NONE I SUPPORT TO FARMERS TO PROMOTE PLANTING, DIVERSITY, SHADE, SOIL RECUPERATION AND BUFFER ZONES. 2,000
    GABRIEL BERRIOS CARRION
    BO BEATRIZ SECTOR LAS PINAS KM 49
    CAGUAS,PR00727     		NONE I SUPPORT TO FARMERS TO PROMOTE PLANTING, DIVERSITY, SHADE, SOIL RECUPERATION AND BUFFER ZONES. 2,000
    GIOVANNI A MARTINEZ RIOS
    BARRIO CAROLA SECTOR VIETNAM
    RIO GRANDE,PR00729     		NONE I SUPPORT TO FARMERS TO PROMOTE PLANTING, DIVERSITY, SHADE, SOIL RECUPERATION AND BUFFER ZONES. 2,000
    HECTOR N RIVERA RIVERA
    BO PALMAREJO SECTOR EL MELON FINCA
    C-20
    COAMO,PR00769     		NONE I SUPPORT TO FARMERS TO PROMOTE PLANTING, DIVERSITY, SHADE, SOIL RECUPERATION AND BUFFER ZONES. 1,000
    MARILYN ROSA TIRADO
    CARR 198 RAMAL 926 KM2 5 INT BO
    COLLORES
    LAS PIEDRAS,PR00771     		NONE I SUPPORT TO FARMERS TO PROMOTE PLANTING, DIVERSITY, SHADE, SOIL RECUPERATION AND BUFFER ZONES. 2,000
    RODOLFO H SALGADO CRESPO
    BARRIO CARITE SECTOR ANDALUCIA CARR
    742 FRENTE REPRESA
    GUAYAMA,PR00784     		NONE I SUPPORT TO FARMERS TO PROMOTE PLANTING, DIVERSITY, SHADE, SOIL RECUPERATION AND BUFFER ZONES. 3,000
    RUTH PEREZ
    1607 CALLE FRAILE ALTURAS DE
    MAYAGUEZ
    MAYAGUEZ,PR00682     		NONE I SUPPORT TO FARMERS TO PROMOTE PLANTING, DIVERSITY, SHADE, SOIL RECUPERATION AND BUFFER ZONES. 2,600
    TADILKA M RIVERA MENDEZ
    CARR 119 KM 121 BO PIEDRA GORDA
    CAMUY PR 00627
    CAMUY,PR00627     		NONE I SUPPORT TO FARMERS TO PROMOTE PLANTING, DIVERSITY, SHADE, SOIL RECUPERATION AND BUFFER ZONES. 4,625
    MOISES TORRES TIRADO
    PO BOX 487 QUEBRADILLAS
    QUEBRADILLAS,PR00678     		NONE I SUPPORT TO FARMERS TO PROMOTE PLANTING, DIVERSITY, SHADE, SOIL RECUPERATION AND BUFFER ZONES. 3,000
    OSCAR NIEVES CUBERO
    DOMINGUITO 17 SECT MATA DE PLTANO
    ARECIBO,PR00612     		NONE I SUPPORT TO FARMERS TO PROMOTE PLANTING, DIVERSITY, SHADE, SOIL RECUPERATION AND BUFFER ZONES. 1,000
    SOCORRO FONSECA SANTANA
    CARR 763 BORINQUEN ATRAVEZADA
    CAGUAS,PR00725     		NONE I SUPPORT TO FARMERS TO PROMOTE PLANTING, DIVERSITY, SHADE, SOIL RECUPERATION AND BUFFER ZONES. 1,000
    KEVIN CRUZ
    BO MARIANA 1 SECTOR EL CABRITO CARR
    3 KM 0 HM 7 RAMAL 909
    HUMACAO,PR00791     		NONE I SUPPORT TO FARMERS TO PROMOTE PLANTING, DIVERSITY, SHADE, SOIL RECUPERATION AND BUFFER ZONES. 5,000
    HASER INC
    PO BOX 368035
    SAN JUAN,PR00936     		  PC SUPPORT LOW-INCOME COMMUNITY KITCHENS TO PROVIDE FOOD BOXES. 6,705
    LA UNITARIA COMUN INC
    PO BOX 1143
    UTUADO,PR00641     		  PC SUPPORT LOW-INCOME COMMUNITY KITCHENS TO PROVIDE FOOD BOXES. 9,625
    ARECMA
    HC 01 BOX 17126
    HUMACAO,PR00721     		  PC SUPPORT LOW-INCOME COMMUNITY KITCHENS TO PROVIDE FOOD BOXES. 1,000
    CORP DE SERVICIOS DE SALUD PRIMARIA
    CARR 140 KM 383 BARRIO MAMEYES
    UTUADO,PR00641     		  PC SUPPORT LOW-INCOME COMMUNITY KITCHENS TO PROVIDE FOOD BOXES. 2,000
    AL SOL DEL HOY
    38 SECTOR FARRALLON
    BARRANQUITAS,PR00794     		  PC SUPPORT LOW-INCOME COMMUNITY KITCHENS TO PROVIDE FOOD BOXES. 20,000
    ACCION SOCIAL DE PUERTO RICO INC
    CARR 19 KM 03 BO MONACILLO
    SAN JUAN,PR00936     		  PC SUPPORT THE COMMUNITY TO HAVE RESILIENT COMMUNITY CENTERS. 606
    CARAS CON CAUSA
    PO BOX 192386
    SAN JUAN,PR00919     		  PC SUPPORT THE COMMUNITY TO HAVE RESILIENT COMMUNITY CENTERS. 14,768
    CASA AMOR FE Y ESPERANZA (CAFE)
    AVE GANDARA 1003 ESQ
    SAN JUAN,PR00925     		  PC SUPPORT THE COMMUNITY TO HAVE RESILIENT COMMUNITY CENTERS. 418
    CASA JUANA COLON APOYO Y ORIENTACION A LA MUJER INC
    17 CALLE ELISEO GUERRERO
    COMERO,PR00782     		  PC SUPPORT THE COMMUNITY TO HAVE RESILIENT COMMUNITY CENTERS. 2,605
    CENTRO CULTURAL MULTIDISCIPLINARIO DEL BO JUAN MARTIN INC
    PO BOX 40
    LUQUILLO,PR00773     		  PC SUPPORT THE COMMUNITY TO HAVE RESILIENT COMMUNITY CENTERS. 279
    COMITE DESARROLLO SOCIAL Y CULTURAL DAGUAO INC
    PO BOX 200
    NAGUABO,PR00718     		  PC SUPPORT THE COMMUNITY TO HAVE RESILIENT COMMUNITY CENTERS. 7,938
    COMUNIDAD RANCHO GRANDE INC
    PO BOX 1028
    NAGUABO,PR00718     		  PC SUPPORT THE COMMUNITY TO HAVE RESILIENT COMMUNITY CENTERS. 6,035
    COORDINADORA PAZ PARA LA MUJER INC
    PO BOX 193008
    SAN JUAN,PR00919     		  PC SUPPORT THE COMMUNITY TO HAVE RESILIENT COMMUNITY CENTERS. 14,768
    FUNDACION DE CULEBRA
    CARR 250 BO SAN IDELFONSO
    CULEBRA,PR00775     		  PC SUPPORT THE COMMUNITY TO HAVE RESILIENT COMMUNITY CENTERS. 798
    MUJERES DE ISLAS
    APARTADO 358
    CULEBRA,PR00775     		  PC SUPPORT THE COMMUNITY TO HAVE RESILIENT COMMUNITY CENTERS. 953
    PRIMERA IGLESIA BAUTISTA DE BARRANQUITAS
    KM 01 PR-719
    BARRANQUITAS,PR00794     		  PC SUPPORT THE COMMUNITY TO HAVE RESILIENT COMMUNITY CENTERS. 861
    CARMEN HADDYS TORRES CAMACHO
    COND COLUMBIA PLAZA APT 202
    UNIVERSITY GARDENS
    SAN JUAN,PR00927     		NONE I SUPPORT REPAIR OF DAMAGED STRUCTURE IN THE NATIONAL REGISTER OF HISTORIC PLACES. 13,026
    COMUNIDAD TORO NEGRO
    HC 1 BOX 361715
    CIALES,PR00638     		  NC SPONSORSHIP FOR SATELLITE INTERNET IN TORO NEGRO COMMUNITY CENTER. 2,105
    RESERVA DEL SURF
    CALLE MARINA 9163
    PONCE,PR00917     		  NC SUPPORT OF DEVELOPMENT OF ADMINISTRATIVE FDN; EDUCATIONAL AND COMMUNITY EFFORTS. 10,000
    RED CARIBENA DE VARAMIENTOS - CARIBBEAN STRANDING NETWORK INC
    PO BOX 361715
    SAN JUAN,PR00936     		  NC SUPPORT IN REHABILITATING WILDLIFE DURING THE COVID-19 PANDEMIC. 10,000
    CENTRO PERIODISMO INVESTIGATIVO
    PO BOX 6834
    SAN JUAN,PR00914     		  NC DONATION FOR SCHOLARSHIPS FOR ENVIRONMENTAL STUDENTS. 50,000
    NATIONAL TRUST FOR HISTORIC PRESERVATION
    2600 VIRGINIA AVE NW SUITE 1000
    WASHINGTON,DC20005     		  PC GENERAL SUPPORT OF THE ORGANIZATION. 10,000
    LAND TRUST ALLIANCE
    1250 H STREET NW SUITE 600
    WASHINGTON,DC20005     		  PC GENERAL SUPPORT OF THE ORGANIZATION. 10,000
    FUNDACION LUIS MUNOZ MARIN INC
    RUTA RURAL 2 BUZON 5
    SAN JUAN,PR00926     		  PC GENERAL SUPPORT OF THE ORGANIZATION. 1,100
    ROSA IRIS SNCHEZ VZQUEZ
    CARR 423 KM 32 BO PLATA ALTA MOCA
    MOCA,PR00676     		NONE I SUPPORT TO FARMERS TO PROMOTE PLANTING, DIVERSITY, SHADE, SOIL RECUPERATION AND BUFFER ZONES. 1,900
    Total .................................bullet 3a 228,715
    bApproved for future payment
    Total .................................bullet 3b 0
    Form 990-PF (2020)
    Form 990-PF (2020)
    Page 12
    Part XVI-A
    Analysis of Income-Producing Activities
    Enter gross amounts unless otherwise indicated. Unrelated business income Excluded by section 512, 513, or 514 (e)
    Related or exempt
    function income
    (See instructions.)
    1Program service revenue: (a)
    Business code     		(b)
    Amount     		(c)
    Exclusion code     		(d)
    Amount
    a
    b
    c
    d
    e
    f
    gFees and contracts from government agencies          
    2 Membership dues and assessments....          
    3 Interest on savings and temporary cash
    investments ...........     		    14 3,442  
    4 Dividends and interest from securities....          
    5 Net rental income or (loss) from real estate:
    aDebt-financed property......          
    bNot debt-financed property.....         49,738
    6 Net rental income or (loss) from personal property          
    7 Other investment income.....          
    8 Gain or (loss) from sales of assets other than
    inventory ............     		        2,800
    9 Net income or (loss) from special events:          
    10 Gross profit or (loss) from sales of inventory         47,097
    11 Other revenue:
    aRESERVATION FEES     		        16,468
    bOTHER INCOME         3,458
    cMANAGEMENT FEES (FROM PRCTF)         21,494,073
    d
    e
    12 Subtotal. Add columns (b), (d), and (e).. 0 3,442 21,613,634
    13Total. Add line 12, columns (b), (d), and (e)..................
    13
    21,617,076
    (See worksheet in line 13 instructions to verify calculations.)
    Part XVI-B
    Relationship of Activities to the Accomplishment of Exempt Purposes
    Line No.
    DownArrow     		Explain below how each activity for which income is reported in column (e) of Part XVI-A contributed importantly to
    the accomplishment of the foundation’s exempt purposes (other than by providing funds for such purposes). (See
    instructions.)
    5B NET RENTAL INCOME OR (LOSS) FROM REAL ESTATE - FARMS AND ECOLODGES IN PUERTO RICO.
    8 GAIN OR (LOSS) FROM SALES OF ASSETS OTHER THAN INVENTORY - EQUIPMENT: REFORESTATION TOOLS AND A TENT, RESULTING IN LOSSES OF $958 THESE EQUIPMENTS ARE ACQUIRED TO FULFILL THE MISSION AND THEIR CONTINUED USE SOMETIMES CAUSE DAMAGE AND THEY HAVE TO BE RETIRED FROM THE BOOKS.
    10 GROSS PROFIT OR (LOSS) FROM SALES OF INVENTORY - GIFT SHOP SALES INVOLVE PEOPLE IN CONSERVATION THROUGH EDUCATIONAL PRODUCTS SUCH AS BOOKS, PRACTICAL TOYS, AND TOOLS. ALSO, THEY SELL ECO-FRIENDLY PRODUCTS THAT HELP PRESERVE THE ENVIRONMENT. THIS AMOUNT ALSO INCLUDES SALES FROM TREE NURSERIES, WHICH DIRECTLY ADVANCES OUR MISSION BY ENCOURAGING REFORESTATION AND HABITAT RESTORATION.
    11A RESERVATION FEES - ENGAGES PEOPLE IN CONSERVATION BY MEANS OF EDUCATIONAL AND HANDS ON EXPERIENCES.
    11B OTHER INCOME - ENGAGE PEOPLE IN CONSERVATION BY PROVIDING ACCOMMODATION FOR STUDENTS, DOCENTS, AND THE GENERAL PUBLIC TO HAVE EDUCATIONAL AND SCIENTIFIC EXPERIENCES. THIS AMOUNT INCLUDES OTHER MISCELLANEOUS INCOME AND A PRIOR YEAR ADJUSTMENT RESULTING IN A NET LOSS.
    11C MANAGEMENT FEES - PLN WAS CREATED TO ADVANCE THE MISSION OF THE PUERTO CONSERVATION TRUST FUND, AND IT IS PAID BY THE TRUST FOR THE SERVICES OF RUNNING ITS OPERATIONS.
    Form 990-PF (2020)
    Form 990-PF (2020)
    Page 13
    Part XVII
    Information Regarding Transfers To and Transactions and Relationships With Noncharitable Exempt Organizations
    1
    Did the organization directly or indirectly engage in any of the following with any other organization described in section 501(c) (other than section 501(c)(3) organizations) or in section 527, relating to political organizations?
    Yes
    No
    a
    Transfers from the reporting foundation to a noncharitable exempt organization of:
    (1) Cash...................................
    1a(1)
     
    No
    (2) Other assets.................................
    1a(2)
     
    No
    b
    Other transactions:
    (1) Sales of assets to a noncharitable exempt organization....................
    1b(1)
     
    No
    (2) Purchases of assets from a noncharitable exempt organization..................
    1b(2)
     
    No
    (3) Rental of facilities, equipment, or other assets.......................
    1b(3)
     
    No
    (4) Reimbursement arrangements...........................
    1b(4)
     
    No
    (5) Loans or loan guarantees.............................
    1b(5)
     
    No
    (6) Performance of services or membership or fundraising solicitations................
    1b(6)
     
    No
    c
    Sharing of facilities, equipment, mailing lists, other assets, or paid employees..............
    1c
     
    No
    d
    If the answer to any of the above is "Yes," complete the following schedule. Column (b) should always show the fair market value
    of the goods, other assets, or services given by the reporting foundation. If the foundation received less than fair market value
    in any transaction or sharing arrangement, show in column (d) the value of the goods, other assets, or services received.
    (a) Line No. (b) Amount involved (c) Name of noncharitable exempt organization (d) Description of transfers, transactions, and sharing arrangements
    2a
    Is the foundation directly or indirectly affiliated with, or related to, one or more tax-exempt organizations
    described in section 501(c) (other than section 501(c)(3)) or in section 527? ...........
    b
    If "Yes," complete the following schedule.

    (a) Name of organization (b) Type of organization (c) Description of relationship
    Sign Here
    Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
    Bullet Bullet
    May the IRS discuss this return
    with the preparer shown below?
    See instructions.
    Signature of officer or trustee Date Title
    Paid Preparer Use Only Print/Type preparer's name Preparer's Signature Date PTIN
    Firm's name SmallBullet
    		 Firm's EIN SmallBullet
    Firm's address SmallBullet


    		 Phone no.
    Form 990-PF (2020)
    Additional Data


    Software ID:  
    Software Version:  


    Form 990PF - Special Condition Description:
    Special Condition Description
    Schedule B
    (Form 990, 990-EZ,
    or 990-PF)
    Department of the Treasury
    Internal Revenue Service
    Schedule of Contributors

    Arrow Bullet Attach to Form 990, 990-EZ, or 990-PF.
    Arrow Bullet Go to www.irs.gov/Form990 for the latest information.
    OMB No. 1545-0047
    2020
    Name of the organization
    PARA LA NATURALEZA INC
     
    Employer identification number

    66-0801404
    Organization type (check one):
    Filers of:
    Section:
    Form 990 or 990-EZ






    Form 990-PF




    Check if your organization is covered by the General Rule or a Special Rule.  
    Note: Only a section 501(c)(7), (8), or (10) organization can check boxes for both the General Rule and a Special Rule. See instructions.
    General Rule
    Special Rules
    ......... Arrow Bullet $  
    Caution: An organization that isn't covered by the General Rule and/or the Special Rules doesn't file Schedule B (Form 990,
    990-EZ, or 990-PF), but it must answer “No” on Part IV, line 2, of its Form 990; or check the box on line H of its Form 990-EZ
    or on its Form 990PF, Part I, line 2, to certify that it doesn't meet the filing requirements of Schedule B (Form 990,
    990-EZ, or 990-PF).
    For Paperwork Reduction Act Notice, see the Instructions
    for Form 990, 990-EZ, or 990-PF.
    Cat. No. 30613XSchedule B (Form 990, 990-EZ, or 990-PF) (2020)
    Schedule B (Form 990, 990-EZ, or 990-PF) (2020) Page 2
    Name of organization
    PARA LA NATURALEZA INC
          		Employer identification number
    66-0801404
    Part I
    Contributors
    Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
    1
    ARBOR DAY FOUNDATION
     
    211 N 12TH STREET
     
    LINCOLN, NE68508

    		$ 122,500


    (Complete Part II for noncash contributions.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
    2
    BANK OF AMERICA FOUNDATION
     
    355 ALHAMBRA CIRCLE SUITE 1370
     
    CORAL GABLES, FL33134

    		$ 25,300


    (Complete Part II for noncash contributions.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
    3
    CARMEN BAEZ
    400 EAST 84TH ST STE 15C
     
    NEW YORK, NY100285606

    		$ 10,100


    (Complete Part II for noncash contributions.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
    4
    CASA GRANDE
     
    807 AVE PONCE DE LEON
     
    SAN JUAN, PR00907

    		$ 8,025


    (Complete Part II for noncash contributions.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
    5
    CATON BURWELL
    PO BOX 9023978
     
    SAN JUAN, PR009023978

    		$ 10,000


    (Complete Part II for noncash contributions.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
    6
    DESTILERIA SERRALLES INC
     
    PO BOX 198
     
    MERCEDITA, PR007150198

    		$ 7,844


    (Complete Part II for noncash contributions.)
    Schedule B (Form 990, 990-EZ, or 990-PF) (2020)
    Name of organization
    PARA LA NATURALEZA INC
          		Employer identification number
    66-0801404
    Part I
    Contributors
    Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
    7
    EMPOWERED BY LIGHT FOUNDATION
     
    21 BAYVIEW AVENUE
     
    LARKSPUR, CA94939

    		$ 45,000


    (Complete Part II for noncash contributions.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
    8
    FISH & WILDLIFE SERVICE PR
     
    PO BOX 491
     
    BOQUERON, PR006220491

    		$ 50,000


    (Complete Part II for noncash contributions.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
    9
    FULCRO INSURANCE INC
     
    PO BOX 4048
     
    SAN JUAN, PR009024048

    		$ 10,000


    (Complete Part II for noncash contributions.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
    10
    FUNDACION COLIBRI INC
     
    CAPITAL CENTER BLDG STE 401
     
    SAN JUAN, PR00918

    		$ 50,000


    (Complete Part II for noncash contributions.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
    11
    HISPANIC FEDERATION
     
    55 EXCHANGE PLACE 5TH FL
     
    NEW YORK, NY100053301

    		$ 12,480


    (Complete Part II for noncash contributions.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
    12
    INDUSTRIAL FITTINGS AND VALVES
     
    PO BOX 2329
     
    TOA BAJA, PR009512329

    		$ 10,000


    (Complete Part II for noncash contributions.)
    Schedule B (Form 990, 990-EZ, or 990-PF) (2020)
    Name of organization
    PARA LA NATURALEZA INC
          		Employer identification number
    66-0801404
    Part I
    Contributors
    Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
    13
    JOAQUIN B AND OLGA VISO
    1507 AVE ASHFORD PH 1
     
    SAN JUAN, PR009111179

    		$ 110,000


    (Complete Part II for noncash contributions.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
    14
    KENNETH WOODCOCK
    THE WATERGATE OFFICE BUILDING
     
    WASHINGTON, DC200371922

    		$ 15,000


    (Complete Part II for noncash contributions.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
    15
    LIBERTY FOUNDATION
     
    279 AVE PONCE DE LEN
     
    SAN JUAN, PR00918

    		$ 25,000


    (Complete Part II for noncash contributions.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
    16
    LUZ MIRANDA-CRESPO
     
    2 FOREST WAY
     
    WEST ORANGE, NJ07052

    		$ 5,500


    (Complete Part II for noncash contributions.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
    17
    NATIONAL RECREATION FOUNDATION
     
    736 NORTH WESTERN AVE SUITE 221
     
    LAKE FOREST, IL600451820

    		$ 140,000


    (Complete Part II for noncash contributions.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
    18
    NRCS MAYAGUEZ
     
    2200 PEDRO ALBIZU CAMPOS AVE APT 23
     
    MAYAGUEZ, PR006805470

    		$ 34,000


    (Complete Part II for noncash contributions.)
    Schedule B (Form 990, 990-EZ, or 990-PF) (2020)
    Name of organization
    PARA LA NATURALEZA INC
          		Employer identification number
    66-0801404
    Part I
    Contributors
    Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
    19
    ORIENTAL BANK
     
    PO BOX 195115
     
    SAN JUAN, PR009195115

    		$ 46,581


    (Complete Part II for noncash contributions.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
    20
    PAN AMERICAN DEVELOPMENT FOUNDATION INC
     
    1889 F STREET NW
     
    WASHINGTON, DC20006

    		$ 44,000


    (Complete Part II for noncash contributions.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
    21
    PETER AND KATHRYN SCUDERA
    12503 NATHANIEL OAKS DRIVE
     
    HERNDON, VA201711732

    		$ 12,000


    (Complete Part II for noncash contributions.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
    22
    PR TEXTILE RECYCLING LLC
     
    PO BOX 3455
     
    CAROLINA, PR009843455

    		$ 11,734


    (Complete Part II for noncash contributions.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
    23
    RAINFOREST TRUST
     
    7078 AIRLIE ROAD
     
    WARRENTON, VA20187

    		$ 123,770


    (Complete Part II for noncash contributions.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
    24
    RESORT HOMES AT DORADO BEACH SE
     
    120 CARR 693
     
    DORADO, PR00646

    		$ 10,000


    (Complete Part II for noncash contributions.)
    Schedule B (Form 990, 990-EZ, or 990-PF) (2020)
    Name of organization
    PARA LA NATURALEZA INC
          		Employer identification number
    66-0801404
    Part I
    Contributors
    Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
    25
    ROTARY CLUB OF LANSING FOUNDATION
     
    PO BOX 13156
     
    LANSING, MI48901

    		$ 10,000


    (Complete Part II for noncash contributions.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
    26
    THE BEE CAUSE PROJECT
     
    211 JOHNNY MERCER BLVD
     
    SAVANNAH, GA314102119

    		$ 20,000


    (Complete Part II for noncash contributions.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
    27
    THE DOROTHEA L LEONHARDT FOUNDATION
     
    247-05 UNION TURNPIKE
     
    BELLEROSE, NY11426

    		$ 30,000


    (Complete Part II for noncash contributions.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
    28
    TOTE MARITIME
     
    1225 PONCE DE LEON AVE SUITE 1206
     
    SAN JUAN, PR00907

    		$ 10,000


    (Complete Part II for noncash contributions.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
    29
    USDA FOREST SERVICE
     
    201 14TH STREET SW
     
    WASHINGTON, DC20227

    		$ 20,500


    (Complete Part II for noncash contributions.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
    30
    US FISH & WILDLIFE SERVICE-WDC
     
    1849 ST NW MIB 3240
     
    WASHINGTON, DC202400001

    		$ 609,213


    (Complete Part II for noncash contributions.)
    Schedule B (Form 990, 990-EZ, or 990-PF) (2020)
    Name of organization
    PARA LA NATURALEZA INC
          		Employer identification number
    66-0801404
    Part I
    Contributors
    Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
    31
    USDA RURAL DEVELOPMENT
     
    1400 IND AVE SW RM 5014 STOP 0701
     
    WASHINGTON, DC202500701

    		$ 95,000


    (Complete Part II for noncash contributions.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
    32
    WILL AND KATIE SCHMIDT
    SHADOW BROOK FARM
     
    POWNAL, VT052619442

    		$ 100,350


    (Complete Part II for noncash contributions.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
     
     
     
     

    		$  


    (Complete Part II for noncash contributions.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
     
     
     
     

    		$  


    (Complete Part II for noncash contributions.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
     
     
     
     

    		$  


    (Complete Part II for noncash contributions.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
     
     
     
     

    		$  


    (Complete Part II for noncash contributions.)
    Schedule B (Form 990, 990-EZ, or 990-PF) (2020)
    Schedule B (Form 990, 990-EZ, or 990-PF) (2020)
    Page 3
    Name of organization
    PARA LA NATURALEZA INC
          		Employer identification number

    66-0801404
    Part II
    Noncash Property (see instructions). Use duplicate copies of Part II if additional space is needed.
    (a)
    No. from Part I    		 (b)
    Description of noncash property given    		 (c)
    FMV (or estimate)
    (See instructions)     		(d)
    Date received
    6
    		 PROVISIONS FOR EVENT $ 7,844 2020-11-23
    (a)
    No. from Part I    		 (b)
    Description of noncash property given    		 (c)
    FMV (or estimate)
    (See instructions)     		(d)
    Date received
     
    		$    
    (a)
    No. from Part I    		 (b)
    Description of noncash property given    		 (c)
    FMV (or estimate)
    (See instructions)     		(d)
    Date received
     
    		$    
    (a)
    No. from Part I    		 (b)
    Description of noncash property given    		 (c)
    FMV (or estimate)
    (See instructions)     		(d)
    Date received
     
    		$    
    (a)
    No. from Part I    		 (b)
    Description of noncash property given    		 (c)
    FMV (or estimate)
    (See instructions)     		(d)
    Date received
     
    		$    
    (a)
    No. from Part I    		 (b)
    Description of noncash property given    		 (c)
    FMV (or estimate)
    (See instructions)     		(d)
    Date received
     
    		$    
    Schedule B (Form 990, 990-EZ, or 990-PF) (2020)
    Schedule B (Form 990, 990-EZ, or 990-PF) (2020)
    Page 4
    Name of organization
    PARA LA NATURALEZA INC
          		Employer identification number

    66-0801404
    Part III
    Exclusively religious, charitable, etc., contributions to organizations described in section 501(c)(7), (8), or (10) that total more than $1,000 for the year from any one contributor. Complete columns (a) through (e) and the following line entry. For organizations completing Part III, enter the total of exclusively religious, charitable, etc., contributions of $1,000 or less for the year. (Enter this information once. See instructions.) Arrow Bullet$  
    Use duplicate copies of Part III if additional space is needed.
    (a)
    No. from Part I    		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
     
    (e) Transfer of gift
    Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
     
     
         
     
    (a)
    No. from Part I    		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
     
    (e) Transfer of gift
    Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
     
     
         
     
    (a)
    No. from Part I    		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
     
    (e) Transfer of gift
    Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
     
     
         
     
    (a)
    No. from Part I    		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
     
    (e) Transfer of gift
    Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
     
     
         
     
    Schedule B (Form 990, 990-EZ, or 990-PF) (2020)
    Additional Data


    Software ID:  
    Software Version:  

    TY 2020 AccountingFeesSchedule
    Name:
    PARA LA NATURALEZA INC
    EIN:
    66-0801404
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    ACCOUNTING SERVICES 162,118 0 162,118 0

    TY 2020 LandEtcSchedule2
    Name:
    PARA LA NATURALEZA INC
    EIN:
    66-0801404
    Category / Item Cost / Other Basis Accumulated Depreciation Book Value End of Year Fair Market Value
    FURNITURE & FIXTURES 1,495,670 976,681 518,989 518,989
    OPERATIONAL ASSETS 2,804,254 1,949,969 854,285 854,285
    MOTOR VEHICLES 1,099,465 1,001,245 98,220 98,220
    COMPUTER SOFTWARE & EQUIPMENT 1,758,539 1,264,028 494,511 494,511
    COMMUNICATIONS EQUIPMENT 519,336 362,639 156,697 156,697
    PORTABLE DEVICES 78,430 78,430 0  
    ARTWORK 188,217 0 188,217 188,217


    TY 2020 LegalFeesSchedule
    Name:
    PARA LA NATURALEZA INC
    EIN:
    66-0801404
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    LEGAL SERVICES 277,729 0 277,729 0


    TY 2020 OtherAssetsSchedule
    Name:
    PARA LA NATURALEZA INC
    EIN:
    66-0801404
    Description Beginning of Year - Book Value End of Year - Book Value End of Year - Fair Market Value
    OTHER ASSETS 198,857    


    TY 2020 OtherDecreasesSchedule
    Name:
    PARA LA NATURALEZA INC
    EIN:
    66-0801404
    Description Amount
    OTHER ADJUSTMENT 41,023


    TY 2020 OtherExpensesSchedule
    Name:
    PARA LA NATURALEZA INC
    EIN:
    66-0801404
    Description Revenue and Expenses per Books Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    BANK FEES 51,388 51,388 0 0
    SUPPLIES 325,534 0 325,534 0
    MISCELLANEOUS 15,416 0 15,416 0
    MAIL & DELIVERY 14,031 0 14,031 0
    UTILITIES 688,838 0 688,838 0
    INSURANCE 393,658 0 393,658 0
    DUES & BOOKS 96,618 0 96,618 0
    ADVERTISING 25,567 0 25,567 0
    REPAIRS & MAINTENANCE 724,728 0 724,728 0
    PROGRAM ACTIVITIES 290,042 0 290,042 0
    SOFTWARE 189,168 0 189,168 0
    MOTOR VEHICLE 769,016 0 769,016 0
    TEMPORARY SERVICES 320,860 0 320,860 0
    EQUIPMENT RENTALS 139,655 0 49,738 89,917
    OTHER 81,851 0 81,851 0
    SECURITY 751,577 0 751,577 0
    ACCRUAL CASH ADJUSTMENT 0 0 -674,034 0


    TY 2020 OtherIncomeSchedule2
    Name:
    PARA LA NATURALEZA INC
    EIN:
    66-0801404
    Description Revenue And Expenses Per Books Net Investment Income Adjusted Net Income
    RESERVATION FEES 16,468   16,468
    OTHER INCOME 3,458   3,458
    MANAGEMENT FEES (FROM PRCTF) 21,494,073   21,494,073


    TY 2020 OtherLiabilitiesSchedule
    Name:
    PARA LA NATURALEZA INC
    EIN:
    66-0801404
    Description Beginning of Year - Book Value End of Year - Book Value
    OTHER LIABILITIES 893,218 2,804,399


    TY 2020 OtherProfessionalFeesSchedule
    Name:
    PARA LA NATURALEZA INC
    EIN:
    66-0801404
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    OTHER PROFESSIONAL FEES 2,895,870 0 2,895,870 0


    TY 2020 TaxesSchedule
    Name:
    PARA LA NATURALEZA INC
    EIN:
    66-0801404
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    TAXES 53,625 0 53,625 0