Form990-PF

Department of the Treasury
Internal Revenue Service

Return of Private Foundation
or Section 4947(a)(1) Trust Treated as Private Foundation
right arrowDo not enter social security numbers on this form as it may be made public.
right arrowGo to www.irs.gov/Form990PF for instructions and the latest information.
OMB No. 1545-0047
2023
Open to Public Inspection
For calendar year 2023, or tax year beginning 01-01-2023 , and ending 12-31-2023
Name of foundation
Liberty Comunications Foundation Inc
 
Number and street (or P.O. box number if mail is not delivered to street address)279 Ave Ponce De Leon
  Room/suite
City or town, state or province, country, and ZIP or foreign postal code
San Juan, PR00918
A Employer identification number

66-0883350
B Telephone number (see instructions)

(787) 657-3050
C right arrow
G Check all that apply:

D 1. Foreign organizations, check here............. right arrow
2. Foreign organizations meeting the 85%
test, check here and attach computation ... right arrow
E right arrow
H Check type of organization:
F right arrow
I Fair market value of all assets at end
of year (from Part II, col. (c),
line 16)right arrow$251,731J 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) 1,268,058
2 Check right arrow.............
3 Interest on savings and temporary cash investments      
4 Dividends and interest from securities...      
5a Gross rents............      
b Net rental income or (loss)  
6a Net gain or (loss) from sale of assets not on line 10 0
b Gross sales price for all assets on line 6a  
7 Capital gain net income (from Part IV, line 2)... 0
8 Net short-term capital gain.........  
9 Income modifications...........  
10a Gross sales less returns and allowances 0
b Less: Cost of goods sold.... 0
c Gross profit or (loss) (attach schedule)..... 0  
11 Other income (attach schedule)....... Click to see attachment
List of Attached Documents:
// Content
46,950 0 0
12 Total. Add lines 1 through 11........ 1,315,008 0 0
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc. 106,261     106,261
14 Other employee salaries and wages......        
15 Pension plans, employee benefits.......        
16a Legal fees (attach schedule)......... 0 0 0 0
b Accounting fees (attach schedule)....... 0 0 0 0
c Other professional fees (attach schedule).... Click to see attachment
List of Attached Documents:
// Content
30,645 0 0 30,645
17 Interest...............        
18 Taxes (attach schedule) (see instructions)... Click to see attachment
List of Attached Documents:
// Content
3,175 0 0 0
19 Depreciation (attach schedule) and depletion... 0 0 0
20 Occupancy..............        
21 Travel, conferences, and meetings.......        
22 Printing and publications..........        
23 Other expenses (attach schedule)....... Click to see attachment
List of Attached Documents:
// Content
377,261 0 0 414,131
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 517,342 0 0 551,037
25 Contributions, gifts, grants paid....... 1,014,000 1,014,000
26 Total expenses and disbursements. Add lines 24 and 25 1,531,342 0 0 1,565,037
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements -216,334
b Net investment income (if negative, enter -0-) 0
c Adjusted net income (if negative, enter -0-)... 0
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 11289X Form 990-PF (2023)
Form 990-PF (2023)
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............. 403,112 251,731 251,731
2 Savings and temporary cash investments.........      
3 Accounts receivable right arrow  
Less: allowance for doubtful accounts right arrow   0 0 0
4 Pledges receivable right arrow  
Less: allowance for doubtful accounts right arrow   0 0 0
5 Grants receivable.................      
6 Receivables due from officers, directors, trustees, and other
disqualified persons (attach schedule) (see instructions)..... 0 0 0
7 Other notes and loans receivable (attach schedule) right arrow0
Less: allowance for doubtful accounts right arrow0 0 0 0
8 Inventories for sale or use..............      
9 Prepaid expenses and deferred charges..........      
10a Investments—U.S. and state government obligations (attach schedule) 0 0 0
b Investments—corporate stock (attach schedule)....... 0 Click to see attachment
List of Attached Documents:
// Content
0 		0
c Investments—corporate bonds (attach schedule)....... 0   0
11 Investments—land, buildings, and equipment: basis right arrow0
Less: accumulated depreciation (attach schedule) right arrow0 0   0
12 Investments—mortgage loans.............      
13 Investments—other (attach schedule).......... 0 0 0
14 Land, buildings, and equipment: basis right arrow0
Less: accumulated depreciation (attach schedule) right arrow0 0   0
15 Other assets (describe right arrow) 0 0 0
16 Total assets (to be completed by all filers—see the
instructions. Also, see page 1, item I) 403,112 251,731 251,731
Liabilities 17 Accounts payable and accrued expenses.......... 322,618 392,009
18 Grants payable.................    
19 Deferred revenue.................    
20 Loans from officers, directors, trustees, and other disqualified persons 0 0
21 Mortgages and other notes payable (attach schedule)...... 0 0
22 Other liabilities (describe right arrow) Click to see attachment
List of Attached Documents:
// Content
21,306 		Click to see attachment
List of Attached Documents:
// Content
16,868
23 Total liabilities (add lines 17 through 22)......... 343,924 408,877
Net Assets or Fund Balances Foundations that follow FASB ASC 958, check here right arrow
and complete lines 24, 25, 29 and 30.
24 Net assets without donor restrictions........... 59,188 -157,146
25 Net assets with donor restrictions............    
Foundations that do not follow FASB ASC 958, check here right arrow
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)..... 59,188 -157,146
30 Total liabilities and net assets/fund balances (see instructions). 403,112 251,731
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
59,188
2
Enter amount from Part I, line 27a .....................
2
-216,334
3
Other increases not included in line 2 (itemize) right arrow
3
0
4
Add lines 1, 2, and 3 ..........................
4
-157,146
5
Decreases not included in line 2 (itemize) right arrow
5
0
6
Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, column (b), line 29 .
6
-157,146
Form 990-PF (2023)
Form 990-PF (2023)
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.)
1a
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
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
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 0
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
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 right arrow 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) 1 0
b All other domestic foundations enter 1.39% (0.0139) of line 27b. Exempt foreign organizations enter 4% (0.04) 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  
3 Add lines 1 and 2........................... 3 0
4 Subtitle A (income) tax (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-) 4  
5 Tax based on investment income. Subtract line 4 from line 3. If zero or less, enter -0- ..... 5 0
6 Credits/Payments:
a 2023 estimated tax payments and 2022 overpayment credited to 2023 6a 0
b Exempt foreign organizations—tax withheld at source...... 6b  
c Tax paid with application for extension of time to file (Form 8868)... 6c  
d Backup withholding erroneously withheld .......... 6d  
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  
9 Tax due. If the total of lines 5 and 8 is more than line 7, enter amount owed.......right arrow 9 0
10 Overpayment. If line 7 is more than the total of lines 5 and 8, enter the amount overpaid...right arrow 10  
11 Enter the amount of line 10 to be: Credited to 2024 estimated taxright arrow   Refundedright arrow 11 0
Form 990-PF (2023)
Form 990-PF (2023)
Page 4
Part VI-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. right arrow$   (2) On foundation managers.right arrow$  
e
Enter the reimbursement (if any) paid by the foundation during the year for political expenditure tax imposed
on foundation managers.right arrow$  
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 changesClick to see attachment
List of Attached Documents:
// Content
....
3
Yes
 
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:
round bullet By language in the governing instrument, or
round bullet 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 XIV..................................
7
Yes
 
8a
Enter the states to which the foundation reports or with which it is registered (see instructions)
right arrowPR
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 2023 or the taxable year beginning in 2023? See the instructions for Part XIII.
If "Yes," complete Part XIII .............................
9
 
No
10
Did any persons become substantial contributors during the tax year? If "Yes," attach a schedule listing their names
and addresses. ...............................
10
 
No
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 addressright arrowN/A
14
The books are in care ofright arrowJOSEPH PALOMBI Telephone no.right arrow (787) 657-3050

Located atright arrow279 AVE PONCE DE LEONSAN JUANPR ZIP+4right arrow00918
15
Section 4947(a)(1) nonexempt charitable trusts filing Form 990-PF in lieu of Form 1041 —check here .........right arrow
and enter the amount of tax-exempt interest received or accrued during the year ........right arrow
15
 
16 At any time during calendar year 2023, 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 right arrow
Form 990-PF (2023)
Form 990-PF (2023)
Page 5
Part VI-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? ...........
1a(1)
 
No
(2) Borrow money from, lend money to, or otherwise extend credit to (or accept it from)
a disqualified person? ..............................
1a(2)
 
No
(3) Furnish goods, services, or facilities to (or accept them from) a disqualified person? ...........
1a(3)
Yes
 
(4) Pay compensation to, or pay or reimburse the expenses of, a disqualified person? ............
1a(4)
 
No
(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)? ......................
1a(5)
 
No
(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.) ...............
1a(6)
 
No
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
 
No
c
Organizations relying on a current notice regarding disaster assistance check here ........right arrow
d
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 2023? .............
1d
 
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 2023, did the foundation have any undistributed income (Part XII, lines 6d
and 6e) for tax year(s) beginning before 2023?....................
2a
 
No
If "Yes," list the years right arrow20, 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.
right arrow20, 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? ..............................
3a
 
No
b
If "Yes," did it have excess business holdings in 2023 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 2023.) .....................
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 2023? ..
4b
 
No
Form 990-PF (2023)
Form 990-PF (2023)
Page 6
Part VI-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))? ..........
5a(1)
 
No
(2) Influence the outcome of any specific public election (see section 4955); or to carry
on, directly or indirectly, any voter registration drive? ....................
5a(2)
 
No
(3) Provide a grant to an individual for travel, study, or other similar purposes? .............
5a(3)
 
No
(4) Provide a grant to an organization other than a charitable, etc., organization described
in section 4945(d)(4)(A)? See instructions ........................
5a(4)
 
No
(5) Provide for any purpose other than religious, charitable, scientific, literary, or
educational purposes, or for the prevention of cruelty to children or animals? .............
5a(5)
 
No
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
 
 
c
Organizations relying on a current notice regarding disaster assistance check .........right arrow
d
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? .................
5d
 
 
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? .............................
6a
 
No
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?
7a
 
No
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? .........................
8
 
No
Part VII
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
Giovanna Ramirez de Avellano Vice President
1.000 		0 0 0
279 Ave Ponce de Leon
San Juan,PR00918
Joseph Palombi Treasurer
1.000 		0 0 0
279 Ave Ponce de Leon
San Juan,PR00918
Carla Framil Ferran Secretary
1.000 		0 0 0
279 Ave Ponce de Leon
San Juan,PR00918
Yadira Valdivia Executive Director
60.000 		106,261 0 0
279 Ave Ponce de Leon
San Juan,PR00918
Tomas Dardet Hevia Director
1.000 		0 0 0
279 Ave Ponce de Leon
San Juan,PR00918
Omar Martinez Vazquez Director
1.000 		0 0 0
279 Ave Ponce de Leon
San Juan,PR00918
Eduardo Diaz Corona President
1.000 		0 0 0
279 Ave Ponce de Leon
San Juan,PR00918
Manuel Calderon Director
1.000 		0 0 0
279 Ave Ponce de Leon
San Juan,PR00918
Jazmin Castro Director
1.000 		0 0 0
279 Ave Ponce de Leon
San Juan,PR00918
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
 
Total number of other employees paid over $50,000...................right arrow 0
Form 990-PF (2023)
Form 990-PF (2023)
Page 7
Part VII
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
 
Total number of others receiving over $50,000 for professional services.............right arrow0
Part VIII-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 THE LIBERTY FOUNDATION GOLF INVITATIONAL IS THE FOUNDATION'S KEY FUNDRAISING EVENT. THE TOURNAMENT HAS BEEN RAISING FUNDS FOR COMMUNITY ORGANIZATIONS IN PUERTO RICO SINCE 1996. SINCE INCEPTION, THE EVENT HAS RAISED OVER $4 MILLION FOR NONPROFIT ORGANIZATIONS THROUGHOUT THE ISLAND. IN 2023, THE EVENT INCLUDED DONATIONS TO FOR 36 NONPROFIT ORGANIZATIONS IN PUERTO RICO AND THE UNITED STATES VIRGIN ISLANDS. 371,253
2  
3  
4  
Part VIII-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.........................right arrow0
Form 990-PF (2023)
Form 990-PF (2023)
Page 8
Part IX
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
315,705
c
Fair market value of all other assets (see instructions)................
1c
0
d
Total (add lines 1a, b, and c).........................
1d
315,705
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
315,705
4
Cash deemed held for charitable activities. Enter 1.5% (0.015) of line 3 (for greater amount, see
instructions) .............................
4
4,736
5
Net value of noncharitable-use assets. Subtract line 4 from line 3. ............
5
310,969
6
Minimum investment return. Enter 5% (0.05) of line 5................
6
15,548
Part X
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 IX, line 6..................
1
15,548
2a
Tax on investment income for 2022 from Part V, line 5.......
2a
0
b
Income tax for 2022. (This does not include the tax from Part V.) ...
2b
 
c
Add lines 2a and 2b............................
2c
0
3
Distributable amount before adjustments. Subtract line 2c from line 1............
3
15,548
4
Recoveries of amounts treated as qualifying distributions................
4
40,000
5
Add lines 3 and 4............................
5
55,548
6
Deduction from distributable amount (see instructions).................
6
0
7
Distributable amount as adjusted. Subtract line 6 from line 5. Enter here and on Part XII, line 1 ...
7
55,548
Part XI
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
1,565,037
b
Program-related investments—total from Part VIII-B..................
1b
0
2
Amounts paid to acquire assets used (or held for use) directly in carrying out charitable, etc.,
purposes...............................
2
0
3
Amounts set aside for specific charitable projects that satisfy the:
a
Suitability test (prior IRS approval required)....................
3a
0
b
Cash distribution test (attach the required schedule) .................
3b
0
4
Qualifying distributions. Add lines 1a through 3b. Enter here and on Part XII, line 4. .......
4
1,565,037
Form 990-PF (2023)
Form 990-PF (2023)
Page 9
Part XII
Undistributed Income (see instructions)
(a)
Corpus 		(b)
Years prior to 2022 		(c)
2022 		(d)
2023
1 Distributable amount for 2023 from Part X, line 7 55,548
2 Undistributed income, if any, as of the end of 2022:
a Enter amount for 2022 only....... 0
b Total for prior years:20 , 20, 2019 0
3 Excess distributions carryover, if any, to 2022:
a From 2018...... 225,000
b From 2019...... 1,062,791
c From 2020...... 714,619
d From 2021...... 1,156,282
e From 2022...... 1,791,963
f Total of lines 3a through e ........ 4,950,655
4Qualifying distributions for 2023 from Part
XI, line 4: right arrow$ 1,565,037
a Applied to 2022, but not more than line 2a 0
b Applied to undistributed income of prior years
(Election required—see instructions)..... 		0
c Treated as distributions out of corpus (Election
required—see instructions)........ 		0
d Applied to 2023 distributable amount..... 55,548
e Remaining amount distributed out of corpus 1,509,489
5 Excess distributions carryover applied to 2023.   0
(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 6,460,144
b Prior years’ undistributed income. Subtract
line 4b from line 2b .......... 		0
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 ........... 		0
e Undistributed income for 2022. Subtract line
4a from line 2a. Taxable amount—see
instructions ............. 		0
f Undistributed income for 2023. Subtract
lines 4d and 5 from line 1. This amount must
be distributed in 2024 .......... 		0
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) ....... 		0
8 Excess distributions carryover from 2018 not
applied on line 5 or line 7 (see instructions) ... 		225,000
9 Excess distributions carryover to 2024.
Subtract lines 7 and 8 from line 6a ...... 		6,235,144
10 Analysis of line 9:
a Excess from 2019.... 1,062,791
b Excess from 2020.... 714,619
c Excess from 2021.... 1,156,282
d Excess from 2022.... 1,791,963
e Excess from 2023.... 1,509,489
Form 990-PF (2023)
Form 990-PF (2023)
Page 10
Part XIII
Private Operating Foundations (see instructions and Part VI-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 2023, enter the date of the ruling ...... right arrow
 
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 IX for each
year listed .......... 		Tax year Prior 3 years (e) Total
(a) 2023 (b) 2022 (c) 2021 (d) 2020
         
b 85% (0.85) of line 2a .........          
c Qualifying distributions from Part XI,
line 4 for each year listed ..... 		         
d Amounts included in line 2c not used directly
for active conduct of exempt activities .......... 		         
e Qualifying distributions made directly
for active conduct of exempt activities.
Subtract line 2d from line 2c .... 		         
3 Complete 3a, b, or c for the
alternative test relied upon:
a “Assets" alternative test—enter:
(1) Value of all assets ......          
(2) Value of assets qualifying
under section 4942(j)(3)(B)(i)		          
b “Endowment" alternative test— enter 2/3
of minimum investment return shown in
Part IX, line 6 for each year listed .. 		         
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) .... 		         
(2) Support from general public
and 5 or more exempt
organizations as provided in
section 4942(j)(3)(B)(iii).... 		         
(3) Largest amount of support
from an exempt organization		          
(4) Gross investment income          
Part XIV
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).)
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 right arrow
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 (2023)
Form 990-PF (2023)
Page 11
Part XIV
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

Casa de Nios Manuel Fernandez Juncos

Calle Villa Verde Esq Refugio Miram
ar
San Juan,PR00907 		  PC Psychological Services Project. 25,000

Casa Familiar Virgilio Davila

Calle Santa Cruz 11
Bayamon,PR00961 		  PC After school program focused on supervised homework through the exclusive assistance of an academic tutor during the school period. 20,000

Centro de Desarrollo y Servicios Especializados Inc (Centro Espibi)

Carr 349 Km 31 Sector Cerro Las Mes
as
San Juan,PR00680 		  PC Independent Living Program/ Vocational Skills/ Occupational Therapy/ Therapy speech. 25,000

Centros Sor Isolina Ferre

Ave Hostos 834
La Playa de Ponce,PR00717 		  PC Independent Living and Helping Hands Program for youth with disabilities. 17,000

Coordinadora Paz para las Mujeres

PO Box 193008
San Juan,PR00919 		  PC Continue supporting promoters to reach out in rural communities. 25,000

Coro de Nios de San Juan

1669 Avenida Fernandez Juncos Pda 2
5
Santurce,PR00909 		  PC Educational and artistic program of the Coro de Ninos de San Juan. 20,000

EcoExploratorio Museo de Ciencias de PR

525 Ave Roosevelt Plaza Las America
s Local 168
San Juan,PR00918 		  PC Environmental Ambassadors 2.0 Program. 20,000

Fundacion A-Mar para Nios Quemados

Galeria de Suchville Suite 201
Guaynabo,PR00966 		  PC Changing Destinies: Prevention, Support for Children with Burns and Training for Health Professionals. 10,000

Fundacion CAP Inc

Muoz Rivera 500 Oficina 1502 Condom
inio El Centro 1 piso 15
San Juan,PR00918 		  PC We serve you with love : Provides lunch and dinner free of cost to the companion of each hospitalized child in the Pediatric Oncology Unit. 15,000

Hogar Cuna San Cristobal

Carr 1 Barrio Rio Caas Quebrada Are
nas Km 247
Caguas,PR00725 		  PC High quality medical services for children: Funding will cover expenses not covered by medical insurance, such as deductibles, equipment, psychological services. 15,000

Hogar Ruth Para Mujeres Maltratadas Inc

PO Box 538
Vega Alta,PR00692 		  PC Services, shelter for gender-based violence survivors, including pre-school education for their children. 25,000

Hogar Santa Teresita del Nio Jesus

Carr 129 Ramal 492 Km 43 Barrio Aba
jo
Arecibo,PR00614 		  PC Shelter, education and support services for abused children. 25,000

Hogares Teresa Toda

Calle 5 R14 Urb Villas de Loiza
Loiza,PR00772 		  PC Shelter, education and support services for abused children. 25,000

Jovenes de Puerto Rico en Riesgo

112 Calle Arzuaga Edificio Medina S
uite 1201
San Juan,PR00925 		  PC Education, mentoring and support services for young people from vulnerable communities. 25,000

Kinesis Inc

1001 San Roberto St Suite 101 Profe
ssional Offices Park
San Juan,PR00926 		  PC Scholarships to college students who practice sports with the Jasmine Camacho-Quinn Sports Scholarship. 25,000

Make Music Happen Berklee in Puerto Rico

Calle A 453 Suite 1
San Juan,PR00920 		  PC Music education services to young people with talent for music under the Berklee in PR program. 20,000

Movimiento para el Alcance de Vida Independiente (MAVI)

Calle Federico Costas 151 Tres Monj
ita
Hato Rey,PR00918 		  PC Educational services of training in sign language to personnel who provide direct services. 15,000

Nios de Nueva Esperanza

Calle del Carmen 1162 Sabana Seca
Toa Baja,PR00952 		  PC Educational, psychosocial and support services for children and youth in the Sabana Seca community, Toa Baja. 25,000

Programa de Educacion Comunal de Entrega y Servicio Inc (PECES)

PO Box 647 Punta Santiago
Humacao,PR00741 		  PC Educational services to youth at risk and school dropouts. 25,000

Sociedad de Educacion y Rehabilitacion de Puerto Rico (SER)

500 C Baez
San Juan,PR00917 		  PC Provide medical, therapeutic, and educational services to people with disabilities to develop to their maximum potential. 20,000

Sociedad Americana Contra el Cancer

Urb La Merced 566 C Cabo Hermogenes
Alverio
Hato Rey,PR00918 		  PC Save lives, celebrate lives, and lead the fight for a world without cancer. 50,000

Society of Women Coders

6310 Kennedy Blvd
West New York,NY07093 		  PC NextGen Tech Scholars program to promoto computer literacy and interest among girls 13-17 years old. 20,000

Sordos Unidos de Puerto Rico Inc

Valle de Andalucia 3412 Calle Cordo
va
Ponce,PR00728 		  PC Offer training in Puerto Rican Sign Language to children of deaf and deaf-blind parents. 10,000

Sociedad pro Hospital del Nio

PO Box 2124
San Juan,PR00922 		  PC Support services for children with severe disabilities. 10,000

Museo de Arte de Puerto Rico

299 Avenida de Diego Santurce
San Juan,PR00909 		  PC Annual Sponsorship - Exhibitions and education programs. 20,000

Centro para PRFundacion Sila M Calderon

Urb Santa Rita 1012 calle Gonzalez
Rio Piedras,PR00925 		  PC Support CE-Transforma Center to help gender-based violence survivors reach economic self-suffiency. 25,000

Fideicomiso de Conservacin de Puerto Rico

155 Tetuan St
San Juan,PR00901 		  PC Designated for Para La Naturaleza; Launch the first phase of the restoration of the Old Piedras River Aqueduct (AARP). 20,000

Adopta Ahora Inc

726 calle Hoare esq calle Las Palma
s
San Juan,PR00907 		  PC Promote the importance, feasibility, and necessity of the adoption of children from 6 to 17 years old who are in the custody of the Department of the Family of the Commonwealth of Puerto Rico. 10,000

The Childrens Museum of St Croix St Croix

PO Box 26284
Christiansted,VI00824 		  PC Pop-up art and educational exhibitions for children and families. 10,000

Family Resource Center Inc

2317 Commandant Gade 16B 17
St Thomas USVI,VI00802 		  PC Support to gender-based violence survivors. 10,000

Friends of the VI National Parks St John

PO Box 811
StJohn,VI00831 		  PC Protect and preserve the natural and cultural resources of Virgin Islands National Park. 10,000

Virgin Islands Surfing Federation Inc

9715 Estate Thomas PMB 131
St Thomas,VI00802 		  PC Seeks to build and nurture a board sports community in the US Virgin Islands. 10,000

Y-Teens VI St Thomas

39 Ave Estate Thomas
St Thomas,VI00820 		  PC Girls Do TECH: Four sessions of Coding and Interactive Engineering. 10,000

Women's Coalition of St Croix

45 Fiskergade Christiansted
St Croix,VI00820 		  PC To support and empower people impacted by violence. 11,500

Platform for Social Impact

501 Ave Roberto H Todd STE 200
San Juan,PR00907 		  PC Wide range of projects, strategies and alliances to invest in communities in Puerto Rico. 50,000

Instituto Nueva Escuela

1101 altos Ponce De Leon Esq Paseo
de Diego
San Juan,PR00925 		  PC Education and support services to public Montessori schools. 125,000

Centro para Renovacion Economica Crecimiento y Excelencia (CRECE) Fundac

PO BOX 190913
San Juan,PR00919 		  PC CRECE programs feature in-depth and data-driven research on Puerto Rico's economic freedom and competitiveness, a series of forums aimed primarily at university students on developing the economy and society, 6,000

Hispanic Federation

667 C La Paz
San Juan,PR00907 		  PC Dedicated to raising the voices of historically marginalized communities and to supporting, training and accompaniment. 12,500

Habitat for Humanity

704 C Jordan
San Juan,PR00909 		  PC Support people and families with low and moderate economic resources interested in repairing their home or becoming owners of their own home. 60,000

Enterprize Events Inc - Grupo Guayacan Inc

268 Av Luis Muoz Rivera
San Juan,PR00918 		  PC Support innovators and entrepreneurs at every stage of their progress-from idea development to executive advancement. 100,000

Fundacion Carlos Lopez Somolinos

5 Tabonuco St Ste 216 PMB 212
Guaynabo,PR00968 		  PC Provide educational scholarships to socioeconomically disadvantaged students, in order to promote the transformation of leaders committed to contributing to development. 2,500

Waves Ahead

1149 Av Americo Miranda
San Juan,PR00921 		  PC Offer support to marginalized and vulnerable sectors of society. 2,500

Scuba Dogs Society

Gardenville D-13 Buen Samaritano
Guaynabo,PR00966 		  PC Two beach Clean-up initiatives: Deep Clean-up of Reefs and International Coastal Clean-Up Day. 5,000

Asociacion Para La Superacion Del Nio Con Sindrome Down

PO BOX 4482
Aguadilla,PR00605 		  PC Provide support and prepare participants with down syndrome with independent living tools. 1,000

The Community Foundation of the Virgin Islands

St Thomas 5150 Dronningens Gade Sui
te 1 Charlotte Amalie
St Thomas,VI00802 		  PC bring together the financial resources of individuals, families, and businesses to support important causes and provide localized solutions for individuals and organizations. 1,000
Total .................................right arrow 3a 1,014,000
bApproved for future payment

Instituto Nueva Escuela
1101 Altos Ponce de Len
Rio Piedras,PR00925 		  PC Education and support services to public Montessori schools 150,000
Total ................................. right arrow 3b 150,000
Form 990-PF (2023)
Form 990-PF (2023)
Page 12
Part XV-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 ........... 		         
4 Dividends and interest from securities ....          
5 Net rental income or (loss) from real estate:
aDebt-financed property......          
bNot debt-financed property.....          
6 Net rental income or (loss) from personal property          
7 Other investment income .....          
8 Gain or (loss) from sales of assets other than
inventory ............ 		         
9 Net income or (loss) from special events:          
10 Gross profit or (loss) from sales of inventory          
11 Other revenue:
aRECOVERIES OF PRIOR YEAR GRANTS 		    1 40,000  
bFEDERAL EXCISE TAX REFUND     1 6,220  
cMISCELLANEOUS INCOME     1 730  
d
e
12 Subtotal. Add columns (b), (d), and (e) .. 0 46,950 0
13Total. Add line 12, columns (b), (d), and (e)..................
13
46,950
(See worksheet in line 13 instructions to verify calculations.)
Part XV-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 XV-A contributed importantly to
the accomplishment of the foundation’s exempt purposes (other than by providing funds for such purposes). (See
instructions.)
Form 990-PF (2023)
Form 990-PF (2023)
Page 13
Part XVI
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.
right arrow right arrow
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 Check if self-
employed right arrow		 PTIN
Firm's name SmallBullet
 Firm's EIN SmallBullet
Firm's address SmallBullet


 Phone no.
Form 990-PF (2023)
Additional Data


Software ID: 23017437
Software Version: 2023v5.1


Form 990PF - Special Condition Description:
Special Condition Description
Schedule B
(Form 990)
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
2023
Name of the organization
Liberty Comunications Foundation Inc
 
Employer identification number

66-0883350
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) (2023)
Schedule B (Form 990) (2023) Page 2
Name of organization
Liberty Comunications Foundation Inc
  		Employer identification number
66-0883350
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
Adistec
 
7620 NW 25th St 7
 
Huntsville, AL35806

$ 19,801


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
2
Adtran
 
901 Explorer Blvd
 
Huntsville, AL01000

$ 14,970


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
3
Aevitas SA de CV
 
C Jose Maria de Teresa 65-A
San Angel
Alvaro Obregon, Ciudad de Mexico01000MX

$ 7,500


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
4
Alberi Consultores SpA
 
Puerta del sol 80 Oficina 213
 
Las Condes, Santiago7580069CI

$ 7,485


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
5
Allen & Overy LLP
 
221 Ave of the Americas
 
New York, NY10020

$ 9,985


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
6
Anixter
 
6055 Nathan Lane North 14 19500
 
Plymouth, MN55442

$ 50,000


(Complete Part II for noncash contributions.)
Schedule B (Form 990) (2023)
Name of organization
Liberty Comunications Foundation Inc
  		Employer identification number
66-0883350
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
Assurant
 
350 Av Carlos E Chardn St Suite 110
1
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
8
Asurion
 
361 San Francisco St 4th Floor
 
San Juan, PR00901

$ 25,000


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
9
ATEME SA
 
Carrera 15 28 B 74
 
  , Bogota111311CO

$ 7,460


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
10
Baker Botts LLP
 
30 Rockefeller Plaza
 
New York, NY10112

$ 10,000


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
11
Banco Popular
 
208 Ave Luis Muoz Rivera
 
San Juan, PR00918

$ 5,000


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
12
BBDOOMC
 
Metro Office Park 14 C2 Suite 400
 
Guaynabo, PR00968

$ 7,500


(Complete Part II for noncash contributions.)
Schedule B (Form 990) (2023)
Name of organization
Liberty Comunications Foundation Inc
  		Employer identification number
66-0883350
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
Bermdez Longo Daz-Mass LLC
 
Carr 798 Km 287
 
Caguas, PR00725

$ 10,000


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
14
Bmedia
 
Rexco Industrial Park Street A 200
Suite 300
Guaynabo, PR00968

$ 17,500


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
15
Buena Vibra
 
530 Ave de la Constitucin Suite 101
 
San Juan, PR00901

$ 7,000


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
16
C2MAX
 
Santiago De Los Caballeros
 
Santiago,   51000DR

$ 9,651


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
17
Channell Commercial Corporation
 
26040 Ynez RD
 
Temecula, CA92591

$ 10,000


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
18
Coca-Cola
 
63 PR-174
 
Bayamon, PR00956

$ 6,000


(Complete Part II for noncash contributions.)
Schedule B (Form 990) (2023)
Name of organization
Liberty Comunications Foundation Inc
  		Employer identification number
66-0883350
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
CommScope
 
2700 Ellis Road
 
Joliet, IL60433

$ 39,985


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
20
Connect Assistance
 
1256 Ave ponce de Leon
 
San Juan, PR00907

$ 7,500


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
21
Crown Castle
 
8020 Katy Freeway
 
Houston, TX77024

$ 9,960


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
22
CSG Systems International Inc
 
18020 Burt Street Omaha
 
Elkhorn, NE68022

$ 15,000


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
23
DigitalEra Group
 
4931 SW 75th Avenue
 
Miami, FL33155

$ 24,985


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
24
Dorsey & Whitney
 
Suite 1500 50 South Sixth Street
 
Minneapolis, MN55402

$ 9,985


(Complete Part II for noncash contributions.)
Schedule B (Form 990) (2023)
Name of organization
Liberty Comunications Foundation Inc
  		Employer identification number
66-0883350
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
Econs
 
268 Ponce de Leon Ave
 
San Juan, PR00918

$ 10,000


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
26
Ernst & Young
 
1201 Elm Street Suite 1400
 
Dallas, TX75270

$ 10,000


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
27
Evertec Inc
 
Cra 176 Km 13
 
San Juan, PR00926

$ 15,000


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
28
Evolution Digital
 
7347 South Revere Parkway Building
 
Everett, CO80112

$ 49,985


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
29
Fiberop LLC
 
Metro Office Park 7 Suite 204
 
San Juan, PR00968

$ 10,000


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
30
Freshfields Bruckhaus Deringer LLP
 
100 Bishopsgate
 
London,   EC2P2SRUK

$ 9,964


(Complete Part II for noncash contributions.)
Schedule B (Form 990) (2023)
Name of organization
Liberty Comunications Foundation Inc
  		Employer identification number
66-0883350
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
Genesis Communications Inc
 
Carr 422 Km 11 Int Capa Los Bosques
 
Moca, PR00676

$ 5,500


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
32
Hewlett Packard Enterprises
 
14221 SW 120th St Suite 111
 
Miami, FL33186

$ 5,943


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
33
HUB International
 
255 Ponce de Leon Avenue 700
 
San Juan, PR00917

$ 10,000


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
34
Ingram Micro
 
3351 Michelson DR 100
 
Irvine, CA92612

$ 14,985


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
35
JS Construction SE
 
231 Zona Industrial Reparada 1
 
Ponce, PR00717

$ 15,000


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
36
KPGM
 
250 Av Luis Muoz Rivera
 
San Juan, PR00918

$ 7,500


(Complete Part II for noncash contributions.)
Schedule B (Form 990) (2023)
Name of organization
Liberty Comunications Foundation Inc
  		Employer identification number
66-0883350
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
37
Liberty Cablevision of Puerto Rico
 
279 Ave Ponce de Len
 
San Juan, PR00918

$ 99,985


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
38
Liberty Global
 
Griffin House 161 Hammersmith Road
 
London,   W68BSUK

$ 49,985


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
39
Liberty Latin America
 
1550 Wewatta Street Suite 710
 
Denver, CO80202

$ 50,000


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
40
MastecFM Network Solutions LLC
 
1738 Calle Amarillo Suite 305 Box 1
4
San Juan, PR00926

$ 10,000


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
41
McConell Valds LLC
 
270 Av Luis Muoz Rivera 7th Floor
 
San Juan, PR00918

$ 7,000


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
42
Move Concerts
 
Avenida Arterial Hostos Edificio ga
leria 1
San Juan, PR00919

$ 5,000


(Complete Part II for noncash contributions.)
Schedule B (Form 990) (2023)
Name of organization
Liberty Comunications Foundation Inc
  		Employer identification number
66-0883350
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
43
My Wireless Puerto Rico
 
1600 N Broadway Suite 1010
 
Santa Ana, CA92706

$ 10,000


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
44
Nelson Mullins Ryley & Scarborough LLP
 
101 Constitution Avenue NW Suite 90
0
Washington, DC20001

$ 10,000


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
45
Noah Assad Presents
 
644 Ave Fernndez Juncos oficina 501
 
San Juan, PR00907

$ 5,000


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
46
Now Analytics
 
5200 S University Dr UNIT 101
 
davie, FL33328

$ 15,000


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
47
OCTV LLC WSEE-TV Condado Broadcasting
 
Calle Estatal 190 KM 07
 
Carolina, PR00984

$ 10,000


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
48
Openlink Puerto Rico
 
Metro Officve Park 3 Calle 1 Suite
303
Guaynabo, PR00968

$ 10,000


(Complete Part II for noncash contributions.)
Schedule B (Form 990) (2023)
Name of organization
Liberty Comunications Foundation Inc
  		Employer identification number
66-0883350
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
49
Orbic
 
165 Ponce de Leon Avenue
 
San Juan, PR00917

$ 9,955


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
50
Perfect Vision
 
16101 La Grande Dr
 
Little Rock, AR72223

$ 14,985


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
51
Platform for Social Impact
 
501 Ave Roberto H Todd Ste 200
 
San Juan, PR00907

$ 50,000


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
52
Prodapt
 
1 Bridge Street
 
Irvington, NY10533

$ 10,000


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
53
Professional Offices Park
 
996 San Roberto St
 
San Juan, PR00926

$ 10,000


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
54
Ray Collins
 
279 Ave Ponce de Leon
 
San Juan, PR00918

$ 10,000


(Complete Part II for noncash contributions.)
Schedule B (Form 990) (2023)
Name of organization
Liberty Comunications Foundation Inc
  		Employer identification number
66-0883350
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
55
Real Time Technologies 2 RT2
 
100 SE 2nd St Ste 2000
 
Miami, FL33131

$ 10,000


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
56
Ribbon Communications
 
Oficentro La Virgen II
Edificio 3
Pavas, San Jose10109CS

$ 18,485


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
57
Ropes & Gray
 
191 N Upper Wacker Dr
 
Chicago, IL60606

$ 14,948


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
58
SBS
 
Frances St Lot 42 Amelia Industrial
Park
Guaynabo, PR00968

$ 10,000


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
59
Searchlight Capital
 
745 Fifth Avenue 26th Floor
 
New York, NY10151

$ 24,985


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
60
Sercomm Technology
 
279 Ave Ponce de Leon
 
San Juan, PR00918

$ 6,970


(Complete Part II for noncash contributions.)
Schedule B (Form 990) (2023)
Name of organization
Liberty Comunications Foundation Inc
  		Employer identification number
66-0883350
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
61
Soli5
 
4 Av Simon Madera
 
San Juan, PR00924

$ 25,000


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
62
Sweep and Vac
 
PO Box 3392
 
Carolina, PR00984

$ 7,500


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
63
TechnetixLindsay Broadband
 
2035-2 Fisher Dr
 
Peterborough, OntarioK9J6X6CA

$ 7,485


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
64
The Cervantes Group
 
1225 Ave Juan Ponce de Len VIG Towe
r Office BS-F
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
65
TiVo Platform Technologies LLC
 
PO BOX 202624
 
Dallas, TX75320

$ 24,985


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
66
Triple S
 
PO Box 363628
 
San Juan, PR00936

$ 10,000


(Complete Part II for noncash contributions.)
Schedule B (Form 990) (2023)
Name of organization
Liberty Comunications Foundation Inc
  		Employer identification number
66-0883350
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
67
Truenorth Corporation
 
13 Ave Franklin Delano Roosevelt GU
AYNABO
San Juan, PR00968

$ 10,000


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
68
Universidad Ana G Mndez
 
1399 Ave Ana G Mndez
 
San Juan, PR00926

$ 20,000


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
69
V2A LLC
 
644 Av Manuel Fernndez Juncos
 
San Juan, PR00907

$ 14,985


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
70
Warner Bros Discovery
 
6505 Blue Lagoon Dr Ste 190
 
Miami, FL33126

$ 14,985


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
71
Young & Rubicam
 
3 Columbus Cir Frnt 3
 
New York, NY10019

$ 10,000


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
72
Donations from employees
 
279 Ave Ponce de Leon
 
San Juan, PR00918

$ 71,357


(Complete Part II for noncash contributions.)
Schedule B (Form 990) (2023)
Schedule B (Form 990) (2023)
Page 3
Name of organization
Liberty Comunications Foundation Inc
  		Employer identification number

66-0883350
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
 
$    
(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) (2023)
Schedule B (Form 990) (2023)
Page 4
Name of organization
Liberty Comunications Foundation Inc
  		Employer identification number

66-0883350
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) (2023)
Additional Data


Software ID: 23017437
Software Version: 2023v5.1

TY 2023 OtherExpensesSchedule
Name:
Liberty Comunications Foundation Inc
EIN:
66-0883350
Software ID:
23017437
Software Version:
2023v5.1
Description Revenue and Expenses per Books Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
BANK CHARGES 3,630 0 0 3,630
OTHER EXPENSES 40,000 0 0 40,000
GOLF INVITATIONAL EXPENSES 333,631 0 0 370,501


TY 2023 OtherIncomeSchedule2
Name:
Liberty Comunications Foundation Inc
EIN:
66-0883350
Software ID:
23017437
Software Version:
2023v5.1
Description Revenue And Expenses Per Books Net Investment Income Adjusted Net Income
RECOVERIES OF PRIOR YEAR GRANTS 40,000 0 0
federal excise tax refund 6,220 0 0
Miscellaneous income 730 0 0


TY 2023 OtherLiabilitiesSchedule
Name:
Liberty Comunications Foundation Inc
EIN:
66-0883350
Software ID:
23017437
Software Version:
2023v5.1
Description Beginning of Year - Book Value End of Year - Book Value
LLA 21,306 16,868


TY 2023 OtherProfessionalFeesSchedule
Name:
Liberty Comunications Foundation Inc
EIN:
66-0883350
Software ID:
23017437
Software Version:
2023v5.1
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
PROFESSIONAL SERVICES 30,645 0 0 30,645


TY 2023 TaxesSchedule
Name:
Liberty Comunications Foundation Inc
EIN:
66-0883350
Software ID:
23017437
Software Version:
2023v5.1
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
TAXES 3,175 0 0 0