Nonprofit · EIN 66-1021667
MEMORIA DECOLONIAL INC
Tax-exempt · SAN JUAN, PR 00911
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $390,193 | $270,666 | $119,527 | $502,686 | $4,299 | $498,387 |
| December 31, 2024 | 990 | $439,801 | $71,178 | $368,623 | $380,765 | $1,905 | $378,860 |
| December 31, 2023 | 990-EZ | $25,245 | $15,007 | $10,238 | $10,271 | $33 | $10,238 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $346,087
- Program service revenue
- $46,522
- Investment income
- $0
- Net income from fundraising events
- -$2,416
- Other revenue
- -$2,416
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $63,721
- Other salaries and wages
- $3,741
- Salaries, compensation and benefits (total)
- $75,290
- Professional fundraising fees
- $0
- Accounting fees
- $5,600
- Occupancy
- $12,650
- Travel
- $1,518
- Program services (functional)
- $158,489
- Management and general (functional)
- $112,177
Balance sheet and other
- Total assets, start of year
- $380,765
- Total assets, end of year
- $502,686
- Total liabilities, end of year
- $4,299
- Net assets, end of year
- $498,387
- Net assets without donor restrictions
- $498,387
- Gross receipts
- $396,092
- Employees
- 3
- Volunteers
- 1
- Year formed
- 2022
- 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 |
|---|---|---|---|
| MARILUZ FRANCO | PRESIDENT Officer | 1 | $0 |
| MARIE CRUZ | VICEPRESIDENT Officer | 1 | $0 |
| CRISTINA D QUILES | TREASURER Officer | 1 | $0 |
| JUAN C RODRIGUEZ | SECRETARY Officer | 1 | $0 |
| ILEANA M QUINTERO | MEMBER Officer | 1 | $0 |
990 for the year ended December 31, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| RAFAEL V CAPO | PRESIDENT Officer | 10 | $12,000 |
| SOFIA MARTINEZ | TREASURER Officer | 10 | $7,887 |
| MARGARITA APONTE | ADMINISTRATOR Key employee | 40 | $6,223 |
| MARILUZ FRANCO | SECRETARY Officer | 1 | $0 |
990-EZ for the year ended December 31, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Sofia Martinez Rivera | Treasurer | 10 | $3,186 |
| Rafael V Capo Garcia | President | 10 | $1,463 |
| Mariluz Franco Ortiz | Secretary | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 152 CALLE DELBREY APT 7, SAN JUAN, PR 00911-2090
- In care of
- % CARLOS CAPO
- Principal officer (990 for 2025)
- RAFAEL V CAPO, 152 CALLE DELBREY Ste 7, SAN JUAN, PR 00911
- Signed the 990
- CARLOS CAPO, EXECUTIVE DIRECTOR
- Phone
- (787) 722-2022
- Website
- memoriadecolonial.com
Mission
MEMORIA DECOLONIAL IS AN EDUCATIONAL ORGANIZATION. THROUGH PARTICIPATORY METHODOLOGIES, WE DEVELOP EDUCATIONAL PUBLIC HUMANITIES PROJECTS THAT INTERROGATE HISTORICAL NARRATIVES AND DEMOCRATIZE THE PRODUCTION OF KNOWLEDGE BY EMBEDDING THE HUMANITIES IN THEIR PLACES OF MEMORY.
Program accomplishments
- IN 2025 WE ADDED TWO NEW ROUTES TO THE DESVIO PROGRAM, A PARTICIPATORY PUBLIC HISTORY INITIATIVE OFFERING CRITICAL TOURS IN OLD SAN JUAN. THE PROGRAM CONDUCTED 200 TOURS SERVING 2,510 PARTICIPANTS, INCLUDING 1,428 K-12 STUDENTS AND 637 COLLEGE STUDENTS, EDUCATORS AND RESEARCHERS. DESVIO ALSO PARTNERED WITH EIGHT ORGANIZATIONS AND EXPANDED ACCESS THROUGH COMMUNITY TOURS.Expenses $57,404
- EL MANGLAR CONTINUED SUPPORTING COMMUNITY-BASED PUBLIC HISTORY PROJECTS THROUGH FUNDING, MENTORSHIP, AND TECHNICAL ASSISTANCE. IN COLLABORATION WITH ARCHIVO HISTORICO DE VIEQUES, THE PROGRAM SUPPORTED THE DEVELOPMENT OF A HISTORICAL TOUR PROJECT THAT CONDUCTED 13 TOURS FOR LOCAL HIGH SCHOOL STUDENTS IN VIEQUES. EL MANGLAR ALSO COLLABORATED WITH THE LA PERLA COMMUNITY ON WORKSHOPS, EDUCATIONAL ACTIVITIES, AND IMPROVEMENTS TO A COMMUNITY URBAN GARDEN, ENGAGING NEARLY 100 PARTICIPANTS. IN ADDITION, THE PROGRAM LAUNCHED AN OPEN CALL SUPPORTING THREE NEW PUBLIC MEMORY PROJECTS.Expenses $56,584
- OUR DIGITAL CARTOGRAPHY PROJECTS RECEIVED 1441 VISITS THROUGH OUR WEBSITE DURING 2025.Expenses $13,207
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-EZ on file |
IRS record
- EIN
- 66-1021667
- 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
- 2023
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B90)
- Assets (IRS master file)
- $502,686
- Income (IRS master file)
- $396,092
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $390,193 | $270,666 | $502,686 | IRS |
| 990 | December 2024 | $439,801 | $71,178 | $380,765 | XML |
| 990-EZ | December 2023 | $25,245 | $15,007 | $10,271 | XML |
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 66-1021667).
Questions about MEMORIA DECOLONIAL INC
- What is the EIN of MEMORIA DECOLONIAL INC?
- The employer identification number (EIN) of MEMORIA DECOLONIAL INC is 66-1021667.
- Is MEMORIA DECOLONIAL INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2023.
- Are donations to MEMORIA DECOLONIAL INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does MEMORIA DECOLONIAL 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 MEMORIA DECOLONIAL 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 MEMORIA DECOLONIAL 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 MEMORIA DECOLONIAL INC?
- The 990 for the year ended December 31, 2025 names RAFAEL V CAPO.
- Who are the officers and directors of MEMORIA DECOLONIAL INC?
- The 990 for the year ended December 31, 2025 lists 5 people; 0 received compensation from the organization.
- How much revenue does MEMORIA DECOLONIAL INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $390,193, expenses of $270,666 and total assets of $502,686 at year end.
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