Lugar Comun Inc

Nonprofit profile at a glance

EIN
843163629
IRS 990-EZ coverage
2020–2024
Forms available
Form 990-EZ 2024
Location
Miami Beach, FL, USA
Phone
3475128631
Rating
96
Verdict
STRONG
Rating confidence
Moderate
Sector
Arts Service Organizations and Activities

Reported finances

Revenue
$174,423
Expenses
$171,954
Assets
$6,619

Source: IRS Form 990-EZ. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

3 people listed

Executive titles in this filing

  • GARCILASO PUMAR (PRESIDENT)

People named in this filing

  • GARCILASO PUMAR (PRESIDENT)
  • DIRECTOR (VYANA RODRIGUEZ)
  • JUAN ASCENCIO (ASSOCIATE)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990-EZ. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

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.

What it reported doing in 2024

Translation, publishing, promotion, reading and workshops

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filed totals do not add up and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 100
  • Transparency & Controls: 100
  • Sustainability: 22
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 100%; rating input score 100

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100

Sustainability

  • Operating margin: 1.4%; rating input score 38; 38th percentile among comparable filings
  • Total-asset coverage ratio: 0.04; rating input score 6; 6th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 8.9%; rating input score 21; 21st percentile among comparable filings

Growth

  • Program expense growth: 26.6% per year; rating input score 100; 82nd percentile among comparable filings
  • Revenue growth: 24.8% per year; rating input score 100; 87th percentile among comparable filings
  • Asset growth: 4.3% per year; rating input score 100; 42nd percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 100% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $174K in reported program spending
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 6 of 7 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Filing history: 4 filing years from 2020 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Moderate — Transparency & Controls: Part III program expenses within total did not reconcile in the filed values.
  • Moderate — Sustainability: Operating margin scored 38/100.
  • High — Sustainability: Total-asset coverage ratio scored 6/100.
  • High — Sustainability: Officer compensation ratio scored 21/100.