Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for instructions and the latest information.
| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 above (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
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Total |
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Calendar year
(or fiscal year beginning in)
![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | 3,849 | 4,244,818 | 1,206,660 | 5,858,610 | 4,025,052 | 15,338,989 |
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf .... | 0 | 0 | 0 | 0 | 0 | 0 |
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | 0 | 0 | 0 | 0 | 0 | 0 |
| 4 | Total. Add lines 1 through 3 | 3,849 | 4,244,818 | 1,206,660 | 5,858,610 | 4,025,052 | 15,338,989 |
| 5 | The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f) .. | ||||||
| 6 | Public support. Subtract line 5 from line 4. | 15,338,989 | |||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 3,849 | 4,244,818 | 1,206,660 | 5,858,610 | 4,025,052 | 15,338,989 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 0 | 0 | 0 | 0 | 0 | 0 |
| 9 | Net income from unrelated business activities, whether or not the business is regularly carried on.. | ||||||
| 10 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. | 0 | 0 | 0 | 0 | 0 | 0 |
| 11 | Total support. Add lines 7 through 10 | 15,338,989 | |||||
Calendar year (or fiscal
year beginning in) ![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | ||||||
| 2 | Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose | ||||||
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513 ..... | ||||||
| 4 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf... | ||||||
| 5 | The value of services or facilities furnished by a governmental unit to the organization without charge | ||||||
| 6 | Total. Add lines 1 through 5 | ||||||
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | ||||||
| b | Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year. | ||||||
| c | Add lines 7a and 7b.. | ||||||
| 8 | Public support. (Subtract line 7c from line 6.) | ||||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | ||||||
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | ||||||
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | ||||||
| 11 | Net income from unrelated business activities not included on line 10b, whether or not the business is regularly carried on. | ||||||
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | ||||||
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e |
Discount claimed for blockage or other factors (explain in detail in Part VI): |
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| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by 0.035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | 1 | |
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
2 | |
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | 3 | |
| 4 Amounts paid to acquire exempt-use assets | 4 | |
| 5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI) | 5 | |
| 6 Other distributions (describe in Part VI). See instructions | 6 | |
| 7Total annual distributions. Add lines 1 through 6. | 7 | |
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
8 | |
| 9 Distributable amount for 2024 from Section C, line 6 | 9 | |
| 10 Line 8 amount divided by Line 9 amount | 10 | |
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2024 |
(iii) Distributable Amount for 2024 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2024 from Section C, line 6 | ||||
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2
Underdistributions, if any, for years prior to 2024 (reasonable cause required-- explain in Part VI).
See instructions. |
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| 3 Excess distributions carryover, if any, to 2024: | ||||
| a From 2019....... | ||||
| b From 2020....... | ||||
| c From 2021....... | ||||
| d From 2022....... | ||||
| e From 2023....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2024 distributable amount | ||||
|
i
Carryover from 2019 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2024 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2024 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2024, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
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6
Remaining underdistributions for 2024. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
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7 Excess distributions carryover to 2025. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2020..... | ||||
| b Excess from 2021..... | ||||
| c Excess from 2022..... | ||||
| d Excess from 2023..... | ||||
| e Excess from 2024..... | ||||
| Facts And Circumstances Test |
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| Return Reference | Explanation |
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| Return Reference | Explanation |
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| Part VI, Line 8a | The organization does not have committees. |
| Part VI, Line 11a | Form 990 is presented to the Governance Board members for review analysis and approval before filing. |
| Part VI, Line 12c | Management evaluates the information of each resource before being hired. If there is any conflict it is referred to the Board of Directors for evaluation. If any Board member or key employee becomes aware of any matter that may represent a conflict of interest they have the responsibility to disclose it. |
| Part VI, Line 15 | Compensation of one Director is established based on budgeted amount of proposals presented and approved. The Founder Director compensation is determined based on performance of each grant received and managed. |
| Part VI, Line 19 | As an organizational philosophy our values are the transparency of operations and the creation of trust for those we serve. Organizational documents financial statements and form 990 are available upon request. |
| Part XI, Line 9 | | Description:, Explanation:, Amount:| Difference due to rounding., Difference due to rounding., $-1| |
| Part III Line 4 | | Explanation:| MANIOBRA Part III Line 4a - We have not only achieved our initially proposed objectives but have surpassed them significantly. We have successfully provided fair wages and fringe benefits to 40 artists from various disciplines simultaneously supporting 25 organizations initiatives and projects. Our managerial support structure ensures the continuity of the project facilitating the implementation of artistic initiatives by granting an annual budget. Additionally we have contributed to the decentralization of arts production in Puerto Rico. Over the past year we have also offered workshops and interventions addressing sustainability savings investment and labor issues further extending our impact and commitment to the artistic community. This program has created a multiplier effect by ensuring economic security for artists their projects and families. It provides access to health plans and funding to execute artistic endeavors. This allows artists to hire more collaborators and receive support in managerial aspects fostering a thriving creative community. By addressing these critical needs the program not only enhances the stability and productivity of individual artists but also invigorates the broader artistic ecosystem driving cultural and economic growth. Achievements: Continuing the positive impact added to the economic and creative ecosystem Maniobras participating projects invest the fund in strengthening their basic and fundamental infrastructure for their operations and headquarters. In some scenarios prioritizing communities with access and social justice challenges their benefit through job opportunities and professional development. The fund has been vital to ensure access to infrastructure such as rent and utilities for venues workshop spaces performance spaces and support areas to continue and continue the cycle of their creative and artistic processes. Acquisition and replacement of materials and equipment required to keep their infrastructure venues and programming effective efficient and safe. The opportunity for several artists from the Maniobra program to be selected and invited to participate in international projects such as festivals and biennials. Through Maniobra Cohort II Music over the past year we successfully supported 18 Puerto Rican musicians in achieving the goals and objectives of this project. Through our collaboration they were able to produce tracks singles recordings launch singles create music videos embark on tours release albums compose and perform at events concerts shows and festivals directly supported by Maniobra. The collective efforts and dedication of all involved led to a remarkable year of accomplishments and contributions to the music sector. |
| Part III Line 4 | | Explanation:| CEC Part III Line 4b - During 2024 as part of its mission the Centro de Economia Creativa Inc CEC continued to provide management and educational services to Puerto Ricos artistic cultural and creative sectors. In alignment with its goal of decentralizing access the organization directly impacted 58 artists and 25 organizations across 12 cities within the Puerto Rican archipelago. Additionally CEC has innovative projects aimed at addressing key needs within the cultural community: 1. Guarida Cultural this initiative promotes emotional health education and raises awareness about the importance of adopting positive and healthy behaviors. Its primary objectives include Supporting the Puerto Rican cultural and creative sector in developing socioemotional skills to manage change. And helping individuals identify stressful situations and economic challenges. 2. Nuestros Tambores - A project dedicated to showcasing and celebrating percussion crafts and their artisans highlighting their significance as elements of heritage art identity and economy. |
| Part III Line 4 | | Explanation:| ETNICA Part III Line 4c - As part of the goals and objectives presented in the original proposal we have made significant progress in the second year of our projects and relationship with the Mellon Foundation: Support black artists and creators and establish strategic partnerships and collaborations. To expand our work with black youth we have established strategic relationships with Tiempo de Contar oral narrative and reading project and PAYE after school program in Piones Loza and Love Your Magic Development and Empowerment organization for black & brown girls. Together we developed activities like the Da Familiar Crown Day and coordinated an exchange trip to Boston. Our relationship with the University of Puerto Rico Rio Piedras Campus and specially with the University Study Project for Confined People has expanded possibilities for antiracist creative writing mentorship and workshops for confined students.The Diaspora Solidarity Lab DSL and Centro have also been an important relationship that we have been cultivating with much love and care. They invited Archivo Negro and etnica to be a part of the Puerto Rican Day Parade in New York and sustain an archival work of the black diaspora that we would love to keep exploring.Despite our previous collaborations through the purchase of instruments with the artisan Juan Fuentes and his Taller La Plena for this years Da de la Bomba Puertorriquea we finally got to innovate and create 3D digitalizations and augmented reality with their ancient bomba drums and cus for Archivo Negro.As established before one of the main goals of Archivo Negro was to give people specially black people the possibility to immerse in black history or reimagine it. The University of Sagrado Corazon and its Creative Industries Program has been an important strategic collaboration promoting creative writing through ancient pictures from the collection of El Ancn. Create document amplify conserve and preserve our traditions history stories and narratives of black people and their communities from Puerto Rico with a global perspective and reach.Our multimedia platforms have been our main tool to make this goal possible. Through our journalism work we have centered the voices narratives and power of black people like the stories we wrote around the Mi Cabello es Mi Corona campaign. We have also used social media photography videos and poetry to preserve legacies and the history of our communities. At the moment our multimedia platforms have over 42.5K followers. Another important project that has the mission of preserving black traditions history and narratives is Archivo Negro. During 2024 ArchivoNegro.com has achieved significant milestones: Over 4,500 visits from 2,946 unique visitors across 49 different countries. More than 43,310 impressions in Google searches. 7 collections featuring 290 images and 15 videos. 16 category tags for efficient content organization. Strong social media presence: Over 2,813 followers Reached more than 365,812 profilesDiverse content including reels carousels and stories 328 in total. Projects featured in National and International forums like Cumbre Afro in UPRRP Hunter Colleges The Center for Puerto Rican Studies in NYC and The Third Continental Conference of Afro Latin American Studies 2024 in Sao Paulo Brazil Mellon Seminar in Harvard University among others. |
| Part IV Line 12 | | Explanation:| Part IV Line 12 a. At the moment of filing Form 990 for the tax year 2024 the audit of the financial statement was in process. Once the audit is completed the submitted form 990 will be reviewed and if any adjustment is required the form will be amended. The audit was contracted after the filing date of tax return 990. |
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