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 | |||||
|
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.") .. | 836,015 | 869,655 | 1,723,786 | 5,055,380 | 2,293,088 | 10,777,924 |
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf .... | 0 | |||||
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | 0 | |||||
| 4 | Total. Add lines 1 through 3 | 836,015 | 869,655 | 1,723,786 | 5,055,380 | 2,293,088 | 10,777,924 |
| 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) .. | 0 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 10,777,924 | |||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 836,015 | 869,655 | 1,723,786 | 5,055,380 | 2,293,088 | 10,777,924 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 13,720 | 17,750 | 31,470 | |||
| 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.).. | 58,403 | 42,526 | 36,120 | 118,184 | 148,157 | 403,390 |
| 11 | Total support. Add lines 7 through 10 | 11,212,784 | |||||
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): |
|||||
| 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 | ||||
|
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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| Software ID: | 24020486 |
| Software Version: | 2024v5.2 |
| Return Reference | Explanation |
|---|---|
| Form 990, Part VI, Section B, Line 11b | The form 990 is prepared by an independent tax accountant in conjunction with the organization's Executive Director and the Director of Accounting of the organization. The Executive Director reviews the final draft of the form 990; Director of Accounting adjustments are made as needed. A complete copy of the form 990 is then provided to the entire Board of Directors prior to filing with the IRS. |
| Form 990, Part VI, Section B, Line 12c | All members of the Board of Directors and key officers are required to submit conflict of interest statements once a year before January 15th or if there is an occurrence of any event throughout the year where the disclosure is required under our conflict of interest policy. After disclosure of the financial interest and all material facts, and after any discussion with the interested person, he or she shall leave the governing board or committee meeting while the determination of a conflict of interest is discussed and voted upon. The remaining board or committee members shall determine if a conflict of interest exists by majority vote. Prior to acting on any business transaction the governing board or committee shall determine by a majority vote of the disinterested directors whether the transaction or arrangement is in the Corporation's best interest, for its own benefit, and whether it is fair and reasonable. No conflicts of interest have occurred during the 2024 period. |
| Form 990, Part VI, Section B, Line 15a | The Executive Director, Director of Accounting, Director of Communication and Development are exempt employee with a gross salary of $71,364/year, $53,844/year and $31,161/year respectively which was determined by the board based on the available funds for the year as well as reviewing compensation for executive directors in other similar organizations in Puerto Rico. It was determined that the amount to be paid was less than the average amount paid to executive directors in similar fields. |
| Form 990, Part VI, Section C, Line 19 | The organization's 990 form, audited financial statement, annual reports are available through our website. The organizations by laws are available by request and they include our conflict of interest policy. |
| Form 990, Part XI, Line 9 | Prior period difference not previously recorded = $40814 |
| Form and Line Reference : Part III Line 1 | The organization?s mission is to promote social well-being in Puerto Rico through community-based projects working towards equity and quality of life. Envisioning a society where communities organize in different ways and implement resilient and socio-ecological strategies to improve equity and quality of life on the planet. Faced with precariousness and social inequality, more communities organize local actions addressing needs in health, economic development, social justice, culture, ecology, agriculture, and social welfare. Actions are carried out with few resources and limited access to funds, creating more barriers in communities already suffering from the effects of the crisis and historical inequalities. |
| Form and Line Reference : Part IX Line 1 Column A | Thorough due diligence is conducted in advance of funding to determine whether a group will be an appropriate grantee. All grants approved to domestic organizations were done under a fiscal sponsorship pre-approved grant agreement. All domestic organizations are considered nonprofit under Puerto Rico 1101.01 exemption that has equal basic requirements as 501c3 organizations in the United States. All organizations must send yearly their local nonprofit documents and good standings in Puerto Rico. Funds are disbursed through a reimbursement process after all receipts are reviewed by HASER. Advances are done on a request and review basis. Furthermore, HASER retains variance of power over the funds and requires grantees to send proposals for pre-approval by HASER before HASER sends to potential donors |
| Form and Line Reference : Part IX Line 1 Column A | Thorough due diligence is conducted in advance of funding to determine whether a group will be an appropriate grantee. All grants approved to domestic organizations were done under a fiscal sponsorship pre-approved grant agreement. All domestic organizations are considered nonprofit under Puerto Rico 1101.01 exemption that has equal basic requirements as 501c3 organizations in the United States. All organizations must send yearly their local nonprofit documents and good standings in Puerto Rico. Funds are disbursed through a reimbursement process after all receipts are reviewed by HASER. Advances are done on a request and review basis. Furthermore, HASER retains variance of power over the funds and requires grantees to send proposals for pre-approval by HASER before HASER sends to potential donors. |
| Form and Line Reference : Part IX Line 11g Column B | Professional services for our Network of Actions Program that runs across the entire archipelago. It includes specialized consulting (admin, legal,financial), temporary project managers and workshop leaders and educators. |
| Form and Line Reference : Part IX Line 11g Column C | Professional services related to administration, communication and reporting |
| Form and Line Reference : Part IX Line 11g Column D | A professional service related to supporting a fundraising campaign. |
| Form and Line Reference : Part VI Section B Line 12c | All members of the Board of Directors and key officers are required to submit conflict of interest statements once a year before January 15th or if there is an occurrence of any event throughout the year where the disclosure is required under our conflict of interest policy. After disclosure of the financial interest and all material facts, and after any discussion with the interested person, he or she shall leave the governing board or committee meeting while the determination of a conflict of interest is discussed and voted upon. The remaining board or committee members shall determine if a conflict of interest exists by majority vote. Prior to acting on any business transaction the governing board or committee shall determine by a majority vote of the disinterested directors whether the transaction or arrangement is in the Corporation's best interest, for its own benefit, and whether it is fair and reasonable. No conflicts of interest have occurred during the 2024 period. |
| Form and Line Reference : Part VI Section B Line 15b | The Executive Director, Director of Accounting, Director of Communication and Development are exempt employee with a gross salary of $71,364/year, $53,844/year and $31,161/year respectively which was determined by the board based on the available funds for the year as well as reviewing compensation for executive directors in other similar organizations in Puerto Rico. It was determined that the amount to be paid was less than the average amount paid to executive directors in similar fields. |
| Form and Line Reference : Part VI Section C Line 19 | The organization's 990 form, audited financial statement, annual reports are available through our website. The organizations by laws are available by request and they include our conflict of interest policy. |
| Form and Line Reference : Part VII Section A Line 1a | The organization did not have any key employees or officers with $150,000 or more of compensation in 2024. The Executive Director is categorized as an officer as an exempt employee with a gross annual salary of $71,364/year. The Director of Accounting was also an exempt employee with a gross annual salary of $53,844/year. The Director of Communication and Development started in June 2024 was also an exempt employee with a gross annual salary of $31,161/year |
| Form and Line Reference : Part VIII Line 2A | The other revenue comes from education and social services offered to youth and adults. This includes sales of fruit and vegetables in food desert areas, on site farm educational visits, educational workshops in artisanal cultural preservation and outdoor youth experiential learning experiences in art, sustainability, health, and others. Participants are mainly from Puerto Rico low income communities but also US based education groups that learn about our culture and history. |
| Form and Line Reference : Part VIII Line 2A | The other revenue comes from education and social services offered to youth and adults. This includes sales of fruit and vegetables in food desert areas, on site farm educational visits, educational workshops in artisanal cultural preservation and outdoor youth experiential learning experiences in art, sustainability, health, and others. Participants are mainly from Puerto Rico low income communities but also US based education groups that learn about our culture and history. |
| Form and Line Reference : Part X Line 15 | There is $5,702.43 that is the deposit required for the organization's credit card that has a limit of $5,000. The remaining $2,989.57 is a deposit on a membership for the 2025 year. |
| Form and Line Reference : Part X Line 19 | Deferred revenue relates to grants that are given in a year but are expected to be used in later years. |
| Form and Line Reference: Part VI Section B Line 11b | The form 990 is prepared by an independent tax accountant in conjunction with the organization's Executive Director and the Director of Accounting of the organization. The Executive Director reviews the final draft of the form 990; Director of Accounting adjustments are made as needed. A complete copy of the form 990 is then provided to the entire Board of Directors prior to filing with the IRS. |
| Software ID: | 24020486 |
| Software Version: | 2024v5.2 |