Nonprofit · EIN 66-0506462
FUNDACION DE CULEBRA INC
Tax-exempt (reinstated) · CULEBRA, PR 00775
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $350,498 | $266,801 | $83,697 | $673,447 | $3,024 | $670,423 |
| December 31, 2024 | 990 | $240,513 | $299,813 | -$59,300 | $589,198 | $2,472 | $586,726 |
| December 31, 2023 | 990 | $157,384 | $148,118 | $9,266 | $653,568 | $6,183 | $647,385 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $348,736
- of which government grants
- $65,000
- Program service revenue
- $0
- Investment income
- $1,762
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $0
- Other salaries and wages
- $24,375
- Salaries, compensation and benefits (total)
- $24,375
- Professional fundraising fees
- $0
- Travel
- $9,988
- Depreciation
- $25,160
- Program services (functional)
- $266,801
Balance sheet and other
- Total assets, start of year
- $589,198
- Total assets, end of year
- $673,447
- Total liabilities, end of year
- $3,024
- Net assets, end of year
- $670,423
- Land, buildings and equipment
- $250,861
- Net assets without donor restrictions
- $670,423
- Gross receipts
- $350,498
- Employees
- 1
- Volunteers
- 0
- Year formed
- 1994
- State of legal domicile
- PR
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JOSE SALA COLON | PRESIDENT Trustee or director, Officer | 3 | $0 |
| CECILIO REYES MATOS | TREASURER Trustee or director | 3 | $0 |
| SANDRA RIVERA BERMUDEZ | SECRETARY Trustee or director | 3 | $0 |
| SILMARIE PADRON | VOCAL Trustee or director | 3 | $0 |
| TAMARA PEREZ | VOCAL Trustee or director | 3 | $0 |
| FRANCISCO TIRADO | VOCAL Trustee or director | 3 | $0 |
990 for the year ended December 31, 2024: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LUZ E RIVERA CATWELL | PRESIDENT Trustee or director, Officer | 3 | $0 |
| CECILIO REYES MATOS | TREASURER Trustee or director | 3 | $0 |
| SANDRA RIVERA BERMUDEZ | SECRETARY Trustee or director | 3 | $0 |
| YADIRA RIVERA GONZALEZ | VOCAL | 3 | $0 |
| CARMEN PARILLA | VOCAL | 3 | $0 |
990 for the year ended December 31, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LUZ E RIVERA CATWELL | PRESIDENT Trustee or director, Officer | 40 | $0 |
| YADIRA RIVERA GONZALEZ | TREASURER Trustee or director | 15 | $0 |
| SANDRA RIVERA BERMUDEZ | SECRETARY Trustee or director | 20 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 331, CULEBRA, PR 00775-0331
- In care of
- % LUZ RIVERA
- Mailing address (990-N for 2017)
- PO BOX 331, Culebra PR 00775
- Principal officer (990 for 2025)
- Luz Rivera, PO BOX 331, Culebra, PR 00775
- Principal officer (990-N for 2017)
- Luz Rivera, PO BOX 331, Culebra PR 00775
- Signed the 990
- Luz, Rivera
- Phone
- (787) 538-6555
- Website
- www.fundaciondeculebra.org
Mission
PROMOTING CULTURAL SOCIAL AND SPORTS ACTIVITIES IMPROVING THE QUALITY OF LIFE AND THE ECONOMIC AND SOCIAL CONDITIONS OF CULEBRA PR; PRESERVING THE ENVIRONMENT CULTURE AND HISTORY OF THE ISLAND OF CULEBRA PR.
Program accomplishments
- THE MUSIC FOR CULEBRA PROJECT PROVIDES FREE MUSIC CLASSES TO CHILDREN AND ADULTS WHO LIVE IN CULEBRA.Expenses $147,044 · revenue $157,901
- FUNDACION DE CULEBRA REPAIRED THE BUILDING EL POLVORIN 1905 BY MAKING IT A MUSEUM IN 2008 WITH A GREAT COMMUNITY EFFORT. THE MUSEUM CURRENTLY HAS EXHIBITIONS ON ARCHEOLOGY VINTAGE OBJECTS BLUEPRINTS ENVIRONMENTAL AND NATURE DOCUMENTARIES AND PRESENTATIONSExpenses $119,757 · revenue $192,597
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 66-0506462
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2015
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Arts, culture and humanities (A50)
- Assets (IRS master file)
- $673,447
- Income (IRS master file)
- $350,498
Revocation and reinstatement
- Exemption revoked
- May 15, 2010
- Posted by the IRS
- May 9, 2015
- Reinstated
- Effective May 15, 2010
From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $350,498 | $266,801 | $673,447 | IRS |
| 990 | December 2024 | $240,513 | $299,813 | $589,198 | XML |
| 990 | December 2023 | $157,384 | $148,118 | $653,568 | XML |
| 990 | December 2022 | $215,641 | $160,894 | $633,724 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990-N for 2017 Officer: Luz Rivera | December 31, 2017 | ≤ $50,000 receipts | – | – | e-Postcard |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 66-0506462).
Questions about FUNDACION DE CULEBRA INC
- What is the EIN of FUNDACION DE CULEBRA INC?
- The employer identification number (EIN) of FUNDACION DE CULEBRA INC is 66-0506462.
- Is FUNDACION DE CULEBRA INC tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2010 and reinstated it effective May 15, 2010.
- Are donations to FUNDACION DE CULEBRA INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does FUNDACION DE CULEBRA INC file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of FUNDACION DE CULEBRA INC due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did FUNDACION DE CULEBRA INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of FUNDACION DE CULEBRA INC?
- The 990 for the year ended December 31, 2025 names Luz Rivera.
- Who are the officers and directors of FUNDACION DE CULEBRA INC?
- The 990 for the year ended December 31, 2025 lists 6 people; 0 received compensation from the organization.
- How much revenue does FUNDACION DE CULEBRA INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $350,498, expenses of $266,801 and total assets of $673,447 at year end.
Other nonprofits in CULEBRA
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- FOUNDATION FOR A BETTER PUERTO RICO INC EIN 66-0817772 · last filed 990 for 2024
- ASOCIACION PESQUERA DE CULEBRA INC EIN 66-1019395 · last filed 990-EZ for 2025
- ABBIE S NEW SCHOOL INC EIN 66-0976407 · last filed 990-EZ for 2025
- FRIENDS OF CULEBRA ANIMALS INC EIN 66-0760257 · last filed 990-EZ for 2025
- KIDS 4 GREEN CULEBRA INC EIN 66-0962696 · last filed 990-N for 2025
- CORALATIONS INC EIN 66-0534197 · last filed 990-EZ for 2024
- CULEBRA EDEN FOUNDATION INC EIN 66-1081813 · last filed 990-EZ for 2025
All nonprofits in CULEBRA · Puerto Rico · Arts, culture and humanities