Nonprofit · EIN 66-0943479
LIGA DE CIUDADES DE PUERTO RICO
Also known as LA LIGA
Tax-exempt · SAN JUAN, PR 00907
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $1,591,823 | $1,703,867 | -$112,044 | $244,147 | $56,357 | $187,790 |
| December 31, 2023 | 990 | $1,149,723 | $1,209,879 | -$60,156 | $263,834 | $0 | $263,834 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $1,591,220
- Program service revenue
- $0
- Investment income
- $603
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $204,372
- Other salaries and wages
- $516,619
- Salaries, compensation and benefits (total)
- $576,627
- Professional fundraising fees
- $0
- Legal fees
- $15,015
- Accounting fees
- $10,800
- Occupancy
- $7,625
- Travel
- $20,983
- Depreciation
- $7,221
- Program services (functional)
- $1,559,118
- Management and general (functional)
- $128,152
- Fundraising (functional)
- $16,597
Balance sheet and other
- Total assets, start of year
- $263,834
- Total assets, end of year
- $244,147
- Total liabilities, end of year
- $56,357
- Net assets, end of year
- $187,790
- Land, buildings and equipment
- $15,221
- Net assets without donor restrictions
- $187,790
- Gross receipts
- $1,591,823
- Employees
- 12
- Volunteers
- 0
- Year formed
- 2019
- 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, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JUAN GARCIA PADILLA | DIRECTOR Trustee or director | 1 | $0 |
| BERNALDO J MARQUEZ GARCIA | DIRECTOR Trustee or director | 1 | $0 |
| JOSEAN SANTIAGO | DIRECTOR Trustee or director | 1 | $0 |
| ROSACHELY RIVERA SANTANA | DIRECTOR Trustee or director | 1 | $0 |
| PEDRO J GARCIA FIGUEROA | DIRECTOR Trustee or director | 1 | $0 |
| JESUS COLON BERLINGERI | DIRECTOR Trustee or director | 1 | $0 |
990 for the year ended December 31, 2023: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JUAN GARCIA PADILLA | DIRECTOR Trustee or director | 10 | $0 |
| BERNALDO J MARQUEZ GARCIA | DIRECTOR Trustee or director | 10 | $0 |
| JOSEAN SANTIAGO | DIRECTOR Trustee or director | 10 | $0 |
| ROSACHELY RIVERA SANTANA | DIRECTOR Trustee or director | 10 | $0 |
| PEDRO J GARCIA FIGUEROA | DIRECTOR Trustee or director | 10 | $0 |
| JESUS COLON BERLINGERI | DIRECTOR Trustee or director | 10 | $0 |
Address and contacts
- Address (IRS master file)
- 1404 CALLE SALVADOR PRATTS, SAN JUAN, PR 00907-3025
- Mailing address (990-N for 2022)
- 220 Calle Manuel Domenech Unit 764, San Juan Puerto Rico 00918, RQ
- Principal officer (990 for 2024)
- CHRISTINA MIRANDA PALACIOS, 220 CALLE MANUEL DOMENECH UNIT 764, SAN JUAN, PR 00918
- Principal officer (990-N for 2022)
- Cristina Miranda Palacios, 220 Calle Manuel Domenech Unit 764, San Juan Puerto Rico 00918, RQ
- Signed the 990
- CHRISTINA M MIRANDA PALACIOS, EXECUTIVE DIRECTOR
- Phone
- (787) 408-6394
- Return prepared by
- CPA CARLOS X PENA GARCIA
Mission
To empower the island's local governments in a nonpartisan effort to improve the quality of life of the Puerto Rican people
Program accomplishments
- During the year, the organization focused on expanding municipal innovation and leadership development, as well as strengthening its operational infrastructure. We implemented the Municipal Innovation Lab, our flagship initiative to engage elected officials and promote good governance through innovation and participatory processes. Major accomplishments included: Conducted governance assessments in five pilot municipalities using La Liga's Ten Standards of Good Governance and improved evaluation tools based on feedback from local officials. Redesigned and implemented the Municipal Innovation Plan. This included two components: a case study to showcase municipal innovation and an action plan to systematically mobilize innovation at the local level. Continued development of La Constructora to adapt to evolving political and fiscal contexts. As part of this initiative, we submitted two Community Change grant proposals totaling approximately 21 million dollars to support participatory innovation in 15 municipalities. Maintained and updated the Federal Funding Navigation Tool with current opportunities, and began evaluating its design to better align with federal funding strategies for Puerto Rico. Integrated a Municipal Transparency Diagnostic, developed in partnership with Sembrando Sentido, into the Lab's structure to help municipalities advance along the transparency continuum. Continued our capacity-building efforts through the ICAMU training series, aimed at municipal leaders, communities, and organizations on topics related to municipal innovation. Continued producing our radio program "Agenda Municipal and began redesigning it as a podcast with a more strategic communication approach to promote municipalism in Puerto Rico. Operational strengthening was also a key focus. Investments in personnel, office infrastructure, and cross-departmental coordination were essential to maintaining operational capacity. Partnerships with organizations such as the Center for Habitat Reconstruction and Sembrando Sentido enhanced our ability to share knowledge and resources. This funding enabled us to deepen our commitment to systems transformation through municipalism, strengthen our role as a strategic partner to local governments, and scale democratic governance and community resilience innovations.Expenses $1,559,118 · grants $1,585,860
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 | Not 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
- 66-0943479
- 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
- 2021
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Community improvement and capacity building (S01)
- Assets (IRS master file)
- $244,147
- Income (IRS master file)
- $1,591,823
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $1,591,823 | $1,703,867 | $244,147 | XML |
| 990 | December 2023 | $1,149,723 | $1,209,879 | $263,834 | XML |
| 990-N for 2022 Officer: Cristina Miranda Palacios | December 31, 2022 | ≤ $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 66-0943479).
Questions about LIGA DE CIUDADES DE PUERTO RICO
- What is the EIN of LIGA DE CIUDADES DE PUERTO RICO?
- The employer identification number (EIN) of LIGA DE CIUDADES DE PUERTO RICO is 66-0943479.
- Is LIGA DE CIUDADES DE PUERTO RICO tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2021.
- Are donations to LIGA DE CIUDADES DE PUERTO RICO tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does LIGA DE CIUDADES DE PUERTO RICO 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 LIGA DE CIUDADES DE PUERTO RICO due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did LIGA DE CIUDADES DE PUERTO RICO last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who is the principal officer of LIGA DE CIUDADES DE PUERTO RICO?
- The 990 for the year ended December 31, 2024 names CHRISTINA MIRANDA PALACIOS.
- Who are the officers and directors of LIGA DE CIUDADES DE PUERTO RICO?
- The 990 for the year ended December 31, 2024 lists 6 people; 0 received compensation from the organization.
- How much revenue does LIGA DE CIUDADES DE PUERTO RICO have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $1,591,823, expenses of $1,703,867 and total assets of $244,147 at year end.
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