Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on this filing.
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
No value available
Liabilities / Revenue
Score unavailable
Liabilities-to-revenue requires both liabilities and revenue on this filing.
Net Margin
46th percentile
Higher net margin than 46% of similar nonprofits.
Top Officer Pay
84th percentile
Higher top officer pay than 84% of similar nonprofits.
Top officer pay equals 8.8% of source-year revenue.
Asset Growth
87th percentile
Faster asset growth than 87% of similar nonprofits.
Revenue Growth
70th percentile
Faster revenue growth than 70% of similar nonprofits.
Balance Sheet
Assets
Up$6,619
Up $2,469 (+59%) from 2023
Net Assets
Up$6,619
Up $2,469 (+59%) from 2023
Liabilities
-
No earlier filing loaded for comparison.
Revenue And Expenses
Revenue
Up$174,423
Up $31,823 (+22%) from 2023
Expenses
Up$171,954
Up $25,790 (+18%) from 2023
Net Income
Up$2,469
Up $6,033 (+169%) from 2023
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- Oct 7, 2025
- Return Version
- 2024v5.2
- Gross Receipts
- $174,423
Mission and Program Overview
Mission
To establish theatrical/performing schools, online schools, provide literature, cinema, photography workshops for under privileged students.
The main activity of Lugar Comun is the translation and dissemination of writers who write in Spanish into English, the publication of books, the organization of workshops to promote literature with an emphasis on poetry, the annual poetry contest, the creation of literary promotion activities, and an educational childrens publishing house.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| TRANSLATION, PUBLISHING, PROMOTION, READING AND WORKSHOPS | $174,423 | $174,423 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| GARCILASO PUMAR | President | FT | $15,280 | - | $15,280 |
| DIRECTOR | Vyana Rodriguez | PT | $0 | - | - |
| JUAN ASCENCIO | Associate | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Lugar Comun Inc
- EIN
- 84-3163629
- Phone
- 3475128631
- Address
- 1350 PENNSYLVANIA AVENUE, MIAMI BEACH, FL 33139
Signing Officer
- Name
- Garcilaso Pumar
- Title
- President
- Phone
- 3475128631
- Signed
- 2025-10-07
Preparer
- Firm
- Tuya Accounting and Financial Services
- Address
- 4254 W 12TH AVE, HIALEAH, FL 33012
- Preparer
- John G Tuya
- Phone
- 7865428868
Supplemental Narrative
Additional Explanations
Form 990EZ, Part I, Line 16
“TRAVEL 7266.”
Form 990EZ, Part I, Line 16
“EQUIPMENT RENTAL 2734.”
Form 990EZ, Part I, Line 16
“MATERIALS/SUPPLIES 1829.”
Raw XML Appendix155 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 |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BenefitsPaidToOrForMembersAmt | 0 | 15280 |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | GARCILASO PUMAR |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 3475128631 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 1350 PENNSYLVANIA AVENUE 203 |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | MIAMI BEACH |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | FL |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 33139 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 4150 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 6619 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 174423 |
| IRS990EZ/CostOfGoodsSoldAmt | 0 | 0 |
| IRS990EZ/CostOrOtherBasisExpenseSaleAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 2469 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 121035 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 4150 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 6619 |
| IRS990EZ/FundraisingGrossIncomeAmt | 0 | 0 |
| IRS990EZ/GainOrLossFromSaleOfAssetsAmt | 0 | 0 |
| IRS990EZ/GrossProfitLossSlsOfInvntryAmt | 0 | 0 |
| IRS990EZ/GrossReceiptsAmt | 0 | 174423 |
| IRS990EZ/GrossReceiptsForPublicUseAmt | 0 | 0 |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InitiationFeesAndCapContriAmt | 0 | 0 |
| IRS990EZ/InvestmentIncomeAmt | 0 | 0 |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MembershipDuesAmt | 0 | 0 |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 4150 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 6619 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 4150 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 6619 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 23810 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 40.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 20.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 15280 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | GARCILASO PUMAR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | JUAN ASCENCIO |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | VYANA RODRIGUEZ |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | ASSOCIATE |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 11829 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | The main activity of Lugar Comun is the translation and dissemination of writers who write in Spanish into English, the publication of books, the organization of workshops to promote literature with an emphasis on poetry, the annual poetry contest, the creation of literary promotion activities, and an educational childrens publishing house. |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 0 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | TRANSLATION, PUBLISHING, PROMOTION, READING AND WORKSHOPS |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 0 | 174423 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 174423 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 0 |
| IRS990EZ/SpecialEventsNetIncomeLossAmt | 0 | 0 |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 171954 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 174423 |
| IRS990EZ/TotalRevenueAmt | 0 | 174423 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 174423 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 127600 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 128762 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 64893 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 49535 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 545213 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00000 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.00000 |
| IRS990ScheduleA/OtherSupportSumAmt | 0 | 0 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0 |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 545213 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 174423 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 127600 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 128762 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 64893 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 49535 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 545213 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 545213 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | TRAVEL 7266. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | EQUIPMENT RENTAL 2734. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | MATERIALS/SUPPLIES 1829. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990EZ, Part I, Line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990EZ, Part I, Line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990EZ, Part I, Line 16 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | GARCILASO PUMAR |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 3475128631 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-10-07 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | LUGAR COMUN INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | LUGA |
| ReturnHeader/Filer/EIN | 0 | 843163629 |
| ReturnHeader/Filer/PhoneNum | 0 | 3475128631 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 1350 PENNSYLVANIA AVENUE |
| ReturnHeader/Filer/USAddress/CityNm | 0 | MIAMI BEACH |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | FL |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 33139 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 550851826 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | TUYA ACCOUNTING AND FINANCIAL SERVICES |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 4254 W 12TH AVE |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | HIALEAH |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | FL |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 33012 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 7865428868 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | JOHN G TUYA |
| ReturnHeader/ReturnTs | 0 | 2025-10-15T10:59:41-07:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $6,619
- Liabilities
- -
- Net assets
- $6,619
- Revenue
- $174,423
- Expenses
- $171,954
- Net income
- $2,469