Liabilities / Assets
90th percentile
Higher debt load relative to assets than 90% of similar nonprofits.
Departamento De La Comida De Puerto Rico
EIN 66-0915625 • 501(c)3 • Caguas, PR
Profile
Non-profit, non-governement collective for the advancement of sustainable, resilient and regenerative food projects in Puerto Rico
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.69x
Liabilities / Revenue
90th percentile
Higher debt load relative to revenue than 90% of similar nonprofits.
Net Margin
43rd percentile
Higher net margin than 43% of similar nonprofits.
Top Officer Pay
92nd percentile
Higher top officer pay than 92% of similar nonprofits.
Top officer pay equals 8.6% of source-year revenue.
Asset Growth
18th percentile
Faster asset growth than 18% of similar nonprofits.
Revenue Growth
50th percentile
Faster revenue growth than 50% of similar nonprofits.
Balance Sheet
Assets
Down$262,525
Down $343,839 (-57%) from 2023
Liabilities
Down$179,836
Down $356,924 (-66%) from 2023
Net Assets
Up$82,689
Up $13,085 (+19%) from 2023
Revenue
Down$455,921
Down $12,339 (-2.6%) from 2023
Expenses
Up$458,894
Up $158,874 (+53%) from 2023
Net Income
Down-$2,973
Down $171,213 (-102%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
- Assets
- $262,525
- Liabilities
- $179,836
- Net assets
- $82,689
- Revenue
- $455,921
- Expenses
- $458,894
- Net income
- -$2,973
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- Nov 13, 2025
- Return Version
- 2024v5.0
- Gross Receipts
- $455,921
Mission and Program Overview
Mission
Non-profit, non-governement collective for the advancement of sustainable, resilient and regenerative food projects in Puerto Rico
Is a non-profit non-government collective for the advancement of sustainable,resilient, and regenerative food projects in puerto rico.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Prepaid Expenses and Deferred Charges | $1,120 | $115,511 | ▲ $114,391 |
| Savings and Temporary Cash Investments | $425,823 | $75,795 | ▼ $350,028 |
| Land, Buildings, and Equipment, Net | $41,811 | $47,270 | ▲ $5,459 |
| Cash and Non-Interest-Bearing Accounts | $2,243 | $17,942 | ▲ $15,699 |
| Accounts Receivable | $132,531 | $6,007 | ▼ $126,524 |
| Receivables From Officers Etc | $1,346 | $0 | ▼ $1,346 |
| Inventories for Sale or Use | $163 | - | - |
| Other Notes and Loans Receivable, Net | $0 | $0 | → $0 |
| Pledges and Grants Receivable | $0 | $0 | → $0 |
| Receivable From Disqualified Prsn | $0 | $0 | → $0 |
| Investments Other Securities | $0 | $0 | → $0 |
| Investments Program Related | $0 | $0 | → $0 |
| Investments in Publicly Traded Securities | $0 | $0 | → $0 |
| Intangible Assets | $0 | $0 | → $0 |
| Loans From Officers Directors | $0 | $0 | → $0 |
| Total Assets | $606,364 | $262,525 | ▼ $343,839 |
| Other Assets Total | $1,327 | - | - |
| Liabilities | |||
| Deferred Revenue | $463,436 | $130,000 | ▼ $333,436 |
| Unsecured Notes Loans Payable | $52,862 | $49,820 | ▼ $3,042 |
| Other Liabilities | $10,219 | - | - |
| Accounts Payable and Accrued Expenses | $10,243 | $16 | ▼ $10,227 |
| Grants Payable | $0 | $0 | → $0 |
| Mortgage Notes Payable Secured by Investment Property | $0 | $0 | → $0 |
| Escrow Account Liability | $0 | $0 | → $0 |
| Tax Exempt Bond Liabilities | $0 | $0 | → $0 |
| Total Liabilities | $536,760 | $179,836 | ▼ $356,924 |
| Net Assets / Fund Balance | |||
| Net Assets With Donor Restrictions | $17,772 | $46,306 | ▲ $28,534 |
| Net Assets Without Donor Restrictions | $51,832 | $36,383 | ▼ $15,449 |
| Total Net Assets Fund Balance | $69,604 | $82,689 | ▲ $13,085 |
| Total Liabilities and Net Assets / Fund Balance | $606,364 | $262,525 | ▼ $343,839 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $47,270 | $32,761 | $80,031 |
| Buildings | $0 | $0 | $0 |
| Other Land Buildings | $0 | $0 | $0 |
| Land | $0 | - | $0 |
| Leasehold Improvements | $0 | $0 | $0 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Carolina Otero Correa | Board Member | PT | $39,319 | $39,319 |
| Tara Rodriguez Besosa | Secretaria | PT | $31,754 | $31,754 |
Board Members and Trustees
| Name | Title |
|---|---|
| Licia Garcia Vergara | President |
| Alexandra Hertell | Board Member |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $455,921
- Program Service Revenue
- $0
- Investment Income
- $0
- Other Revenue
- $0
- All Other Contributions
- $2,484
- Change in Net Assets
- $-2,973
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $458,894 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Fees for Services Other | $264,616 | $71,073 | - | $335,689 |
| Office Expenses | $49,505 | - | - | $49,505 |
| Depreciation Depletion | - | $16,092 | - | $16,092 |
| Occupancy | $15,291 | - | - | $15,291 |
| Travel | $6,675 | - | - | $6,675 |
| Fees for Services Accounting | $3,800 | - | - | $3,800 |
| Insurance | $3,113 | - | - | $3,113 |
| Other Expenses | $1,724 | $0 | $0 | $1,724 |
| Advertising | $1,409 | - | - | $1,409 |
| Total Functional Expenses | $371,729 | $87,165 | $0 | $458,894 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
- Lobbying activity
- No
- Subject to proxy tax
- No
Insider Transactions and Loans
Loans and Receivables
| Line Item | Beginning | End | Change |
|---|---|---|---|
| Receivables from Officers, Directors, Trustees, and Key Employees | $1,346 | $0 | ▼ $1,346 |
| Loans from Officers, Directors, Trustees, and Key Employees | $0 | $0 | → $0 |
| Receivables from Disqualified Persons | $0 | $0 | → $0 |
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Annual disclosure for covered persons
- Yes
- Backup withholding compliance
- Yes
- Business relationship with 35% controlled entity
- No
- Business relationship with family members
- No
- Business relationship with organization members
- No
- Material changes to governing documents
- No
- Compensation from other sources disclosed
- No
- CEO compensation reviewed
- Yes
- Other officer compensation reviewed
- Yes
- Conflict-of-interest policy
- Yes
- Audited financial statements prepared
- No
- Key decisions subject to board approval
- No
- Management duties delegated
- No
Governance Explanations
Form 990, Part VI, Section B, Line 11B
“The organization's management prepared the Form 990 and provided a complete copy to all members of the governing body prior to filing. The governing body was given the opportunity to review and comment on the return before it was submitted to the IRS. Any questions or suggested revisions were discussed and addressed as needed.”
Form 990, Part VI, Section B, Line 12C
“The organization regularly and consistently monitors and enforces compliance with the policy through annual reviews and required acknowledgments from applicable individuals. All covered persons are reminded of the policy each year and must certify their understanding and compliance. Any potential violations or conflicts are reviewed by management and, when necessary, by the board or an appropriate committee to ensure proper resolution and documentation.”
Form 990, Part VI, Section B, Line 15
“The organization follows a formal process for determining compensation of its CEO/Executive Director and other key employees. This process includes review and approval by independent members of the governing board, use of comparability data from similar organizations, and contemporaneous documentation of the deliberations and decisions. Compensation is reviewed annually to ensure it remains fair and reasonable in relation to market standards and the organization's financial position.”
Form 990, Part VI, Section C, Line 19
“The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request. Copies may be obtained by contacting the organization's office during regular business hours. In addition, the organization's Form 990 and related financial information are available for public inspection as required by law, either at the organization's principal office or through its website (if applicable) and on the IRS website.”
Filing and Contact Details
Filer
- Filer Name
- Departamento De La Comida De Puerto Rico Inc
- EIN
- 66-0915625
- Phone
- 7873166428
- Address
- PO BOX 6856, Caguas, PR 00726-6856
Signing Officer
- Name
- Mirgery Medina
- Title
- Finance Manager
- Phone
- 7873166428
- Signed
- 2025-11-13
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Mirgery Medina
- Formed
- 2018
- Legal Domicile
- Pr
- Voting Board Members
- 3
- Independent Board Members
- 0
- Employees
- 0
- Volunteers
- 16
Preparer
- Firm
- Fernandez Valdivia & Company Psc
- Address
- PO BOX 10083, SAN JUAN, PR 00922-0083
- Preparer
- Juan Luis Fernandez
- Phone
- 7872965693
Supplemental Narrative
Additional Explanations
Form 990, Part I, Line 1
“Is a non-profit non-government collective for the advancement of sustainable,resilient,and regenerative food projects in puerto rico. We want to live within a healthy,regenerative and just local food ecosystem in boriken, for all. We focus on decolonization through food, healing through land and freedom through community.”
Form 990, Part IX, Line 11G
“Contractors”
Raw XML AppendixShowing 400 of 437 raw XML fields
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 10243 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 16 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 132531 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 6007 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | IS A NON-PROFIT NON-GOVERNMENT COLLECTIVE FOR THE ADVANCEMENT OF SUSTAINABLE,RESILIENT, AND REGENERATIVE FOOD PROJECTS IN PUERTO RICO. |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 1409 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 1409 |
| IRS990/AllOtherContributionsAmt | 0 | 2484 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | Mirgery Medina Cuadrado |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 7873166428 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | PR 765 KM 8 4 Barrio San Salvador |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine2Txt | 0 | Sector La Plaza |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | Caguas |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | PR |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 00726 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 2243 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 17942 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 1 |
| IRS990/CompensationProcessOtherInd | 0 | 1 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/ContriRptFundraisingEventAmt | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 455921 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 0 |
| IRS990/CYOtherExpensesAmt | 0 | 458894 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -2973 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 458894 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 455921 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 463436 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 130000 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 16092 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 16092 |
| IRS990/Desc | 0 | IS NON-PROFIT, NON-GOVERNMENT COLLECTIVE FOR THE ADVANCEMENT OF SUSTAINABLE, RESILIENT AND REGENERATIVE FOOD PROJECTS IN PUERTO RICO. |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 0 |
| IRS990/DonatedServicesAndUseFcltsAmt | 0 | 0 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRestrictionNetAssetsGrp/BOYAmt | 0 | 17772 |
| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | 46306 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/EscrowAccountLiabilityGrp/BOYAmt | 0 | 0 |
| IRS990/EscrowAccountLiabilityGrp/EOYAmt | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 371729 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FederatedCampaignsAmt | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt | 0 | 3800 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 3800 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 71073 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 264616 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 335689 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 30 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 20 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.5 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.5 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | Carolina Otero Correa |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | TARA RODRIGUEZ BESOSA |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | Licia Garcia Vergara |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | Alexandra Hertell |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 39319 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 31754 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | Board Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | SECRETARIA |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | President |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | Board Member |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 2018 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedInd | 0 | 0 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/FundraisingAmt | 0 | 0 |
| IRS990/GainOrLossGrp/OtherAmt | 0 | 0 |
| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 3 |
| IRS990/GovernmentGrantsAmt | 0 | 223903 |
| IRS990/GrantAmt | 0 | 0 |
| IRS990/GrantsPayableGrp/BOYAmt | 0 | 0 |
| IRS990/GrantsPayableGrp/EOYAmt | 0 | 0 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 455921 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 0 |
| IRS990/IndependentVotingMemberCnt | 0 | 0 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIXInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 3113 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 3113 |
| IRS990/IntangibleAssetsGrp/BOYAmt | 0 | 0 |
| IRS990/IntangibleAssetsGrp/EOYAmt | 0 | 0 |
| IRS990/InventoriesForSaleOrUseGrp/BOYAmt | 0 | 163 |
| IRS990/InvestmentExpenseAmt | 0 | 0 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt | 0 | 0 |
| IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentsProgramRelatedGrp/BOYAmt | 0 | 0 |
| IRS990/InvestmentsProgramRelatedGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 32761 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 41811 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 47270 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 80031 |
| IRS990/LegalDomicileStateCd | 0 | PR |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LoansFromOfficersDirectorsGrp/BOYAmt | 0 | 0 |
| IRS990/LoansFromOfficersDirectorsGrp/EOYAmt | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 1 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembershipDuesAmt | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | IS NON-PROFIT, NON-GOVERNMENT COLLECTIVE FOR THE ADVANCEMENT OF SUSTAINABLE, RESILIENT AND REGENERATIVE FOOD PROJECTS IN PUERTO RICO. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 0 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 69604 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 82689 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 51832 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 36383 |
| IRS990/NoncashContributionsAmt | 0 | 0 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 15291 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 15291 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 49505 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 49505 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 1327 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | OTHER TAXES |
| IRS990/OtherExpensesGrp/Desc | 1 | Auto Expenses |
| IRS990/OtherExpensesGrp/Desc | 2 | Bank Charges |
| IRS990/OtherExpensesGrp/Desc | 3 | Other Administrative Expenses |
| IRS990/OtherExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/FundraisingAmt | 1 | 0 |
| IRS990/OtherExpensesGrp/FundraisingAmt | 2 | 0 |
| IRS990/OtherExpensesGrp/FundraisingAmt | 3 | 0 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 0 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 2 | 0 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 3 | 0 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 10011 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 13694 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 1891 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 1724 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 10011 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 13694 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 1891 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 1724 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 10219 |
| IRS990/OtherRevenueTotalAmt | 0 | 0 |
| IRS990/OthNotesLoansReceivableNetGrp/BOYAmt | 0 | 0 |
| IRS990/OthNotesLoansReceivableNetGrp/EOYAmt | 0 | 0 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PledgesAndGrantsReceivableGrp/BOYAmt | 0 | 0 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 0 |
| IRS990/PoliciesReferenceChaptersInd | 0 | 1 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 1120 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 115511 |
| IRS990/PrincipalOfficerNm | 0 | Mirgery Medina |
| IRS990/PriorPeriodAdjustmentsAmt | 0 | 16058 |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 506642 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | -38382 |
| IRS990/PYOtherExpensesAmt | 0 | 300020 |
| IRS990/PYOtherRevenueAmt | 0 | 0 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 168240 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/PYTotalExpensesAmt | 0 | 300020 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 468260 |
| IRS990/RcvblFromDisqualifiedPrsnGrp/BOYAmt | 0 | 0 |
| IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt | 0 | 0 |
| IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt | 0 | 1346 |
| IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -2973 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/RelatedOrganizationsAmt | 0 | 229534 |
| IRS990/RentalIncomeOrLossGrp/PersonalAmt | 0 | 0 |
| IRS990/RentalIncomeOrLossGrp/RealAmt | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 455921 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 425823 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 75795 |
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| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 361659 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 49543 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 290747 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 64260 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 1222130 |
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| IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus1YearAmt | 0 | 0 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 0 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 0 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 0 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt | 0 | 0 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 0 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 0 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 0 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 0 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt | 0 | 0 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt | 0 | 0 |
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| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 0 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 0 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 0 |
| IRS990ScheduleA/OtherIncome170Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 1 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 1 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 1222130 |
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| IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus1YearAmt | 0 | 0 |
| IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 0 |
| IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 0 |
| IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 0 |
| IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
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| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 49543 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 290747 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 64260 |
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| IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 0 |
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| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 47270 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 32761 |
| IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt | 0 | 0 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 80031 |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 0 |
| IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt | 0 | 0 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 0 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt | 0 | 0 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt | 0 | 0 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt | 0 | 0 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt | 0 | 0 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 0 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 0 |
| IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt | 0 | 0 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 0 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 47270 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | IS A NON-PROFIT NON-GOVERNMENT COLLECTIVE FOR THE ADVANCEMENT OF SUSTAINABLE,RESILIENT,AND REGENERATIVE FOOD PROJECTS IN PUERTO RICO. WE WANT TO LIVE WITHIN A HEALTHY,REGENERATIVE AND JUST LOCAL FOOD ECOSYSTEM IN BORIKEN, FOR ALL. WE FOCUS ON DECOLONIZATION THROUGH FOOD, HEALING THROUGH LAND AND FREEDOM THROUGH COMMUNITY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | The organization's management prepared the Form 990 and provided a complete copy to all members of the governing body prior to filing. The governing body was given the opportunity to review and comment on the return before it was submitted to the IRS. Any questions or suggested revisions were discussed and addressed as needed. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | The organization regularly and consistently monitors and enforces compliance with the policy through annual reviews and required acknowledgments from applicable individuals. All covered persons are reminded of the policy each year and must certify their understanding and compliance. Any potential violations or conflicts are reviewed by management and, when necessary, by the board or an appropriate committee to ensure proper resolution and documentation. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | The organization follows a formal process for determining compensation of its CEO/Executive Director and other key employees. This process includes review and approval by independent members of the governing board, use of comparability data from similar organizations, and contemporaneous documentation of the deliberations and decisions. Compensation is reviewed annually to ensure it remains fair and reasonable in relation to market standards and the organization's financial position. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request. Copies may be obtained by contacting the organization's office during regular business hours. In addition, the organization's Form 990 and related financial information are available for public inspection as required by law, either at the organization's principal office or through its website (if applicable) and on the IRS website. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | Contractors |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part I, Line 1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Section B, Line 11b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part VI, Section B, Line 12c |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990, Part VI, Section B, Line 15 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Form 990, Part VI, Section C, Line 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Form 990, Part IX, Line 11g |
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| IRS990/SignificantChangeInd | 0 | 0 |
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| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | PR |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
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| IRS990/TaxExemptBondLiabilitiesGrp/EOYAmt | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
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| IRS990/TotalAssetsGrp/BOYAmt | 0 | 606364 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 262525 |
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| IRS990/TotalEmployeeCnt | 0 | 0 |
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| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 179836 |
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| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 82689 |
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| IRS990/TotalProgramServiceRevenueAmt | 0 | 0 |
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| IRS990/TotalVolunteersCnt | 0 | 16 |
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| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TravelGrp/ProgramServicesAmt | 0 | 6675 |
| IRS990/TravelGrp/TotalAmt | 0 | 6675 |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | 0 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
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| IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt | 0 | 49820 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | PO BOX 6856 |
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