PRODUCTORES DE CAFE DE PUERTO RICO INC: Form 990, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- PRODUCTORES DE CAFE DE PUERTO RICO INC (EIN 66-0904470)
- Tax period
- 2024-01-01 to 2024-12-31
- Filed
- 2025-11-13
- IRS object ID
- 202543179349308609
- Schema version
- 2024v5.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-11-13T20:51:03Z | ReturnTs |
| Tax Period End | 2024-12-31 | TaxPeriodEndDt |
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2024-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 660904470 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PRODUCTORES DE CAFE DE PUERTO RICO INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | PROD | BusinessNameControlTxt |
| Phone | 7879382233 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 945 | AddressLine1Txt |
| City | ADJUNTAS | CityNm |
| State Abbreviation | PR | StateAbbreviationCd |
| ZIP | 006010000 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | CARLOS J ACOSTA VEGA | PersonNm |
| Person Title | EXECUTIVE DIRECTOR | PersonTitleTxt |
| Phone | 7879382233 | PhoneNum |
| Signature | 2025-11-13 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | KAREN RODRIGUEZ ALCOVER | PreparerPersonNm |
| PTIN | P01992086 | PTIN |
| Phone | 9392569995 | PhoneNum |
| Self Employed | Yes (X) | SelfEmployedInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Initial Return | Yes (X) | InitialReturnInd |
| Principal Officer | IRIS J RODRIGUEZ HERNANDEZ | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 830 | AddressLine1Txt |
| City | ADJUNTAS | CityNm |
| State Abbreviation | PR | StateAbbreviationCd |
| ZIP | 00601 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $1,001,649 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2018 | FormationYr |
| Legal Domicile State | PR | LegalDomicileStateCd |
| Activity Or Mission | PROCAFE Corporation is a Puerto Rican non-profit organization committed to revitalizing the coffee industry through programs that enhance the economic, social, and environmental well-being of coffee farmers and their communities. Governed by an independent Board of Directors representing its membership base, the organization generates the majority of its revenue from public support and provides tailored services to hundreds of smallholder coffee farmer members. | ActivityOrMissionDesc |
| Voting Members Governing Body | 9 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 6 | VotingMembersIndependentCnt |
| Total Employee | 11 | TotalEmployeeCnt |
| Total Volunteers | 10 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $997,961 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $0 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $3,302 | CYProgramServiceRevenueAmt |
| PY Investment Income | $0 | PYInvestmentIncomeAmt |
| CY Investment Income | $0 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $386 | CYOtherRevenueAmt |
| PY Total Revenue | $0 | PYTotalRevenueAmt |
| CY Total Revenue | $1,001,649 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $0 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $335,143 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $0 | PYOtherExpensesAmt |
| CY Other Expenses | $634,300 | CYOtherExpensesAmt |
| PY Total Expenses | $0 | PYTotalExpensesAmt |
| CY Total Expenses | $969,443 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $0 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $32,206 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $76,015 | TotalAssetsBOYAmt |
| Total Assets EOY | $139,465 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $66,809 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $108,111 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $9,206 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $31,354 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | PROCAFE Corporation is a Puerto Rican non-profit organization committed to revitalizing the coffee industry through programs that enhance the economic, social, and environmental well-being of coffee farmers and their communities. Governed by an independent Board of Directors representing its membership base, the organization generates the majority of its revenue from public support and provides tailored services to hundreds of smallholder coffee farmer members. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Activity | 0 | ActivityCd |
| Expense | $633,249 | ExpenseAmt |
| Grant | $0 | GrantAmt |
| Revenue | $646,390 | RevenueAmt |
| Desc | Café del Futuro (NCBA-CLUSA USDA Climate-Smart Commodities Program) Café del Futuro supports coffee farmers across Puerto Rico in adopting climate-smart agroforestry practices that improve productivity, soil health, and resilience to extreme weather. The program provides technical assistance, CPA-52 environmental evaluations, on-farm training, and monitoring of climate-smart practices such as tree establishment, shade management, organic inputs, and diversified cropping. Farmers receive coffee, shade, and timber trees; training from agronomists and agricultural technicians; and support with implementation plans and verification processes. The program also conducts data collection for greenhouse-gas reduction measurements and contributes to long-term reforestation and carbon-capture goals. Through Café del Futuro, PROCAFE advances sustainable coffee production, increases farm viability, and strengthens the economic stability of rural communities. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activity | 0 | ActivityCd |
| Expense | $41,797 | ExpenseAmt |
| Grant | $0 | GrantAmt |
| Revenue | $48,655 | RevenueAmt |
| Desc | Semillas de Cambio (Hispanic Federation - Amanece) Seed Distribution & Diversification Initiative Semillas de Cambio, also known as Amanece, expands access to high-quality seeds for coffee growers to diversify crop production, increase food security, and strengthen farm resilience. PROCAFE procures, stores, and distributes seeds of complementary food crops and provides training on planting, soil fertility, and organic inputs. The program reduces the cost burden on smallholder farmers by offering seeds, and technical guidance. It promotes diversified farming systems that generate additional income streams, support household nutrition, and improve long-term sustainability of coffee farms. The initiative also establishes community-level seed banks, engages farmers in hands-on educational sessions, and contributes to broader environmental recovery efforts across the mountain region. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $63,507 | ExpenseAmt |
| Grant | $0 | GrantAmt |
| Revenue | $62,774 | RevenueAmt |
| Desc | Solar Ambassador Program (DoE) Renewable Energy Access for Mountain Communities The Solar Ambassador Program serves as a community-engagement and intake-assistance initiative under the DOEs Solar Access Program, funded via the Puerto Rico Energy Resilience Fund (PR-ERF). Community organizations selected as Ambassadors help eligible low-income households apply for subsidized rooftop solar photovoltaic systems and battery storage with zero upfront cost. The role of each Ambassador includes outreach and education, intake screening, and coordination of application documentation for qualifying householdsespecially those in areas with frequent outages or residents dependent on electricity-driven medical equipment. By delivering this support, the program accelerates deployment of resilient clean-energy systems, strengthens grid resilience in rural and inland communities, and reduces long-term energy vulnerability among Puerto Rican households. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $230,890 | TotalOtherProgSrvcExpenseAmt |
| Total Other Prog Srvc Grant | $0 | TotalOtherProgSrvcGrantAmt |
| Total Other Prog Srvc Revenue | $243,830 | TotalOtherProgSrvcRevenueAmt |
| Total Program Service Expenses | $969,443 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | false | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | false | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 0 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | false | BackupWthldComplianceInd |
| Employee | 11 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Form8899 Filedind | false | Form8899Filedind |
| Form1098 C Filed | false | Form1098CFiledInd |
| DAF Excess Business Holdings | false | DAFExcessBusinessHoldingsInd |
| Taxable Distributions | false | TaxableDistributionsInd |
| Distribution To Donor | false | DistributionToDonorInd |
| Org Filed In Lieu Of Form1041 | false | OrgFiledInLieuOfForm1041Ind |
| Licensed More Than One State | false | LicensedMoreThanOneStateInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Excs Tax Sect4951 Or4952 Or4953 | false | ExcsTaxSect4951Or4952Or4953Ind |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 9 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 6 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (true) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (true) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (true) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| Written Policy Or Procedure | false | WrittenPolicyOrProcedureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PRODUCTORES DE CAFE DE PUERTO RICO | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 7879382233 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | CARR 522 KM 0 HM 8 | AddressLine1Txt |
| City | ADJUNTAS | CityNm |
| State Abbreviation | PR | StateAbbreviationCd |
| ZIP | 00601 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (11 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd | Key EmployeeKeyEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| IRIS J RODRIGUEZ HERNANDEZ | ||||||||
| PRESIDENT | 20.00 | Yes (X) | $29,000 | $0 | $228 | |||
| PEDRO A PONS COLOM | ||||||||
| VICEPRESIDENT | 30.00 | Yes (X) | $30,231 | $0 | $3,750 | |||
| REMY RODRIGUEZ CHARDON | ||||||||
| BOARD MEMBER | 1.00 | $0 | $0 | $1,006 | Yes (X) | |||
| ERIC A TORRES TORRES | ||||||||
| TREASURER AND SECRETARY | 3.00 | Yes (X) | $0 | $0 | $0 | |||
| LYDIARI RIVERA COLON | ||||||||
| BOARD MEMBER | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| ADA R MIRANDA ALVARADO | ||||||||
| BORAD MEMBER | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| PEDRO BENGOCHEA SANTIAGO | ||||||||
| VERTICALLY INTEGRATED ROASTER | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| ANGEL L ORTIZ RUPERTO | ||||||||
| COFFEE PROCESOR | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| JOSE D MORALES AYMAT | ||||||||
| COMMERCIAL COFFEE ROASTER | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| CARLOS J ACOSTA VEGA | ||||||||
| EXECUTIVE DIRECTOR | 40.00 | $65,000 | $0 | $0 | Yes (X) | |||
| OCTAVIA SANCHEZ | ||||||||
| ADMINISTRATIVE ASSISTANT | 40.00 | $41,310 | $0 | $0 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $165,541 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $4,984 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| Federated Campaigns | $0 | FederatedCampaignsAmt |
| Membership Dues | $20,299 | MembershipDuesAmt |
| Fundraising | $0 | FundraisingAmt |
| Related Organizations | $0 | RelatedOrganizationsAmt |
| Government Grants | $0 | GovernmentGrantsAmt |
| All Other Contributions | $977,662 | AllOtherContributionsAmt |
| Noncash Contributions | $0 | NoncashContributionsAmt |
| Total Contributions | $997,961 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | DONATIONS BY INDIVIDUALS | Desc |
| Total Revenue Column | $3,302 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $3,302 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Oth Program Service Rev | TotalOthProgramServiceRevGrp | |
| Total Program Service Revenue | $3,302 | TotalProgramServiceRevenueAmt |
| Investment Income | InvestmentIncomeGrp | |
| Incm From Invest Bond Proceeds | IncmFromInvestBondProceedsGrp | |
| Royalties Revenue | RoyaltiesRevenueGrp | |
| Gross Rents | GrossRentsGrp | |
| Less Rental Expenses | LessRentalExpensesGrp | |
| Rental Income Or Loss | RentalIncomeOrLossGrp | |
| Net Rental Income Or Loss | NetRentalIncomeOrLossGrp | |
| Gross Amount Sales Assets | GrossAmountSalesAssetsGrp | |
| Less Cost Oth Basis Sales Expnss | LessCostOthBasisSalesExpnssGrp | |
| Gain Or Loss | GainOrLossGrp | |
| Net Gain Or Loss Investments | NetGainOrLossInvestmentsGrp |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MISCELLANEOUS | Desc |
| Total Revenue Column | $386 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $386 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $386 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,001,649 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $3,688 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $165,541 | TotalAmt |
| Program Services | $165,541 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $151,989 | TotalAmt |
| Program Services | $137,044 | ProgramServicesAmt |
| Management And General | $14,945 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $17,613 | TotalAmt |
| Program Services | $16,470 | ProgramServicesAmt |
| Management And General | $1,143 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,125 | TotalAmt |
| Program Services | $3,125 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Fundraising | $0 | FundraisingAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $371,918 | TotalAmt |
| Program Services | $298,368 | ProgramServicesAmt |
| Management And General | $73,550 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,491 | TotalAmt |
| Program Services | $4,491 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $40,595 | TotalAmt |
| Program Services | $40,595 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,886 | TotalAmt |
| Program Services | $4,886 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Royalties RoyaltiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $43,626 | TotalAmt |
| Program Services | $13,626 | ProgramServicesAmt |
| Management And General | $30,000 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,557 | TotalAmt |
| Program Services | $7,557 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Payments To Affiliates PaymentsToAffiliatesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,168 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $7,168 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,007 | TotalAmt |
| Program Services | $6,007 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| SEEDS | $34,938 | $34,938 | $0 | $0 |
| OFFICE MAINTENANCE AND REPAIR | $4,537 | $4,537 | $0 | $0 |
| VEHICLE EXPENSES | $56,647 | $56,647 | $0 | $0 |
| ALL OTHERS EXPENSES | $48,805 | $42,402 | $6,403 | $0 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $969,443 | TotalAmt |
| Program Services | $836,234 | ProgramServicesAmt |
| Management And General | $133,209 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $51,289 | BOYAmt |
| EOY | $122,662 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,000 | BOYAmt |
| EOY | $200 | EOYAmt |
Receivables From Officers Etc ReceivablesFromOfficersEtcGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $45 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $37,150 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $20,592 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $23,726 | BOYAmt |
| EOY | $16,558 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $76,015 | BOYAmt |
| EOY | $139,465 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $23,494 | BOYAmt |
| EOY | $6,627 | EOYAmt |
Grants Payable GrantsPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Escrow Account Liability EscrowAccountLiabilityGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Loans From Officers Directors LoansFromOfficersDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $43,315 | BOYAmt |
| EOY | $101,484 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $66,809 | BOYAmt |
| EOY | $108,111 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,206 | BOYAmt |
| EOY | $31,354 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,206 | BOYAmt |
| EOY | $31,354 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $76,015 | BOYAmt |
| EOY | $139,465 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $32,206 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $0 | NetUnrlzdGainsLossesInvstAmt |
| Donated Services And Use Fclts | $0 | DonatedServicesAndUseFcltsAmt |
| Investment Expense | $0 | InvestmentExpenseAmt |
| Prior Period Adjustments | $200 | PriorPeriodAdjustmentsAmt |
| Other Changes In Net Assets | -$10,258 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | false | FSAuditedInd |
| Audit Committee | false | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | false | FederalGrantAuditPerformedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
| Supported Organizations | 0 | SupportedOrganizationsCnt |
| Supported Organizations Total | 0 | SupportedOrganizationsTotalCnt |
| Support Sum | $0 | SupportSumAmt |
| Other Support Sum | $0 | OtherSupportSumAmt |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year | $1,001,649 | CurrentTaxYearAmt |
| Total | $1,001,649 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $0 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $0 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $0 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $0 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,001,649 | CurrentTaxYearAmt |
| Total | $1,001,649 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | $1,001,649 | PublicSupportTotal170Amt |
| Total Support | $1,001,649 | TotalSupportAmt |
| First5 Years170 | Yes (X) | First5Years170Ind |
| Public Support CY170 | 1.00000 | PublicSupportCY170Pct |
| Public Support PY170 | 0.00000 | PublicSupportPY170Pct |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land | LandGrp | |
| Buildings | BuildingsGrp | |
| Leasehold Improvements | LeaseholdImprovementsGrp |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $37,150 | InvestmentCostOrOtherBasisAmt |
| Depreciation | $20,592 | DepreciationAmt |
| Book Value | $16,558 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Land Buildings | OtherLandBuildingsGrp | |
| Total Book Value Land Buildings | $16,558 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| STATE INCOME TAXES PAYABLE | $10,258 |
| RESTRICTED FUNDS PAYABLE | $91,226 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $101,484 | TotalLiabilityAmt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART X, LINE 2 | THE BALANCE REPORTED AS RESTRICTED FUNDS PAYABLE REPRESENTS GRANT FUNDS AND CONTRIBUTIONS RECEIVED THAT ARE RESTRICTED BY DONORS FOR SPECIFIC PROGRAM PURPOSES AND HAVE NOT YET BEEN EXPENDED AS OF YEAR-END. THESE FUNDS WILL BE USED EXCLUSIVELY FOR THEIR DESIGNATED CHARITABLE PROJECTS DURING THE FOLLOWING FISCAL PERIOD. |
| PART X, LINE 3 | THE ORGANIZATION REPORTED A LIABILITY FOR STATE INCOME TAX IN PUERTO RICO, REPRESENTING THE AMOUNT DUE FOR THE CURRENT FISCAL YEAR THAT REMAINED OUTSTANDING AS OF YEAR-END. THIS BALANCE WAS SUBSEQUENTLY PAID AFTER THE CLOSE OF THE FISCAL PERIOD. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (15 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part III, Line 4d | Fondo R.A.I.Z. Access to Capital Program PROCAFE launched Fondo R.A.I.Z. (Respaldo Agrícola para Inversiones en la Zona) to expand small coffee farmers access to affordable capital. Through an MoU with Puerto Rican mountain region credit unions, the program connects growers with cooperative loans, business readiness training, and credit facilitation. Fondo R.A.I.Z. leverages local cooperative networks to improve financial resilience, addressing one of the sectors most persistent barrierslimited access to financing for smallholders. Servicio de Herramientas Farmer Tools Service PROCAFE operates a shared equipment service that provides coffee farmers with affordable access to essential agricultural tools. The program maintains, rents, and repairs items such as chainsaws, augers, and pruning equipment, ensuring safe and efficient field operations. By pooling resources and providing training on proper tool use, Servicio de Herramientas helps reduce production costs, improve efficiency, and promote sustainable farm management across the mountain regions smallholder coffee sector. Brigadas de Recuperación Tropical Storm Ernesto Response Following Tropical Storm Ernesto, PROCAFE organized emergency recovery brigades to assist vulnerable coffee farmers with cleanup and replanting. Working with COA L3C and Technoserve, the brigades provided workforce support to rehabilitate damaged farms, restore shade and coffee trees, and stabilize hillside soils. Funded through private donations and matching funds from a foundation partner, the initiative aided dozens of farms, preserved income for agricultural workers, and accelerated regional recovery after the storm. FFWR Farm and Food Worker Relief Program Through a partnership with the Hispanic Federation, PROCAFE implemented the USDA Farm and Food Worker Relief Program in Puerto Rico. The initiative distributed one-time $600 payments to eligible agricultural and food-processing workers impacted by the COVID-19 pandemic. PROCAFE managed outreach, documentation, and payment verification, disbursing over $800,000 in direct assistance. The program provided vital support to hundreds of farmworkers and their families while reinforcing PROCAFEs commitment to social and economic equity within rural communities. Organizational Capacity-Building Initiative PROCAFE implemented a comprehensive capacity-building plan to strengthen its institutional structure, improve financial systems, and professionalize operations. Efforts included staff development, compliance training, CRM implementation, and upgraded reporting and communications processes. The initiative positions PROCAFE to manage multi-funded programs more effectively and sustain long-term impact for coffee producers. It represents a critical step in transforming PROCAFE from a project-driven organization into Puerto Ricos central hub for coffee-sector development and farmer services. |
| Part IX, Line 11g | The amount reported on line 11g consists of payments made by the organization to independent contractors and professional service providers who are not employees. These services were necessary for the regular operations of the organization and for carrying out its agricultural and community-based mission. The expenses included under this category consist of: Specialized professional services. Technical and administrative consulting. Training, education, and support services for farmers. Field services and project management support. Operational, logistical, and program implementation services. Contracted services related to grant-funded initiatives All payments were made to external providers who rendered services directly related to the organizations programs and operational needs. None of these payments were made to officers, directors, board members, or related parties. All services are fully documented in the organizations accounting records. |
| Part VI, Line 11b | Prior to filing, a complete copy of the Form 990 is provided to all members of the Board of Directors. The Executive Director reviews the return with the Board and addresses questions. The Board is given the opportunity to comment before the Form 990 is submitted to the IRS. The Form 990 is distributed electronically to all Board members via email. Board members are given adequate time to review the return before approval and filing. |
| Part VI, Line 12c | The organization has a written conflict of interest policy included in its bylaws. The policy defines financial interests, requires disclosure of actual or potential conflicts, and outlines procedures for determining whether a conflict exists and how it must be addressed. Each director and officer is required to sign an annual statement acknowledging receipt of the conflict of interest policy, affirming that they have read and understand it, and disclosing any potential conflicts. This process is conducted each year as part of organizational compliance. The Board enforces the conflict of interest policy by requiring directors to disclose conflicts at the start of any relevant discussion. Any individual with a conflict must recuse themselves from deliberations and voting. The remaining disinterested Board members determine whether a conflict exists and document the decision in the minutes, consistent with the procedures outlined in the bylaws. |
| Part VI, Line 15a | Compensation for the Executive Director is determined by the Board of Directors. The Board reviews responsibilities, comparable compensation data when available, and the organizations financial capacity. The Executive Director is not present during discussions or voting related to their own compensation. |
| Part VI, Line 15b | Compensation for other officers and key employees is reviewed and approved by the Board of Directors. The Board evaluates job descriptions, organizational needs, and available budget. Individuals whose compensation is being discussed do not participate in decisions regarding their own pay. All actions are recorded in Board minutes. |
| Part VI, Line 19 | PROCAFE makes its governing documents, conflict-of-interest policy, and financial statements available to the public upon request. These documents were also shared with members during the organizations annual member assembly, where they were presented as part of the standard governance review. |
| Part VI, Line 1a | The governing body consists of nine (9) members on the Board of Directors, six (6) of whom are independent as defined by IRS Form 990 instructions. |
| Part VI, Line 6 | Productores de Café de Puerto Rico, Inc. (PROCAFE) is organized as a nonprofit corporation with members. Under the bylaws, partners are the members of the organization. Members fall into several classes based on their role in the coffee sector (e.g., General Coffee Growing Partner, Processing Partner, Vertically Integrated Roaster Partner, Integrated Commercial Roaster Partner, and Affiliated Partner). Members have specific governance rights under the bylaws, including the right to speak and vote at the Annual Assembly if they are active coffee growers and current on their membership dues. Members elect the Board of Directors through the Assembly and retain ultimate authority over the organization through this voting structure. Members do not have any right to receive income, profits, or assets of the organization. Under the bylaws, including Section 8.2 as amended, no members or directors may receive any distribution upon dissolution. |
| Part VI, Line 7a | PROCAFE members have the right to elect the Board of Directors. The Annual Assembly, composed of members with voting rights as defined in the bylaws, elects individuals to the Board when vacancies or terms arise. These voting members act as a distinct class separate from the governing body itself. Only qualifying coffee-growing members in good standing may vote. |
| Part VI, Line 7b | Certain corporate governance decisions are reserved to the membership and require approval by the members at the Assembly. These decisions include: Election of members of the Board of Directors. Approval of bylaws amendments, which require a two-thirds vote of the Board at a special assembly convened for that purpose. Approval of dissolution of the corporation, which must also be approved by a two-thirds vote of the Board at a special assembly called specifically for that purpose. Members do not have authority to approve distributions of assets, as the bylaws expressly prohibit any distribution of income or assets to members or directors. |
| PART VII, Line 1a | During the tax year, PROCAFE reported 11 individuals. Of these, three (3) served as officers, six (6) as directors, one (1) as key employee and one (1) as highest compensated employee. |
| PART VIII, Line 11a | The amount reported under Miscellaneous Revenue ($386) primarily consists of accounts payable that were formally forgiven by creditors, who agreed to treat the outstanding balances as donations to the organization. The remaining balance corresponds to other minor and occasional transactions. |
| Part XI, Line 9 | The change in net assets includes an adjustment for Puerto Rico state income tax accrued at year-end. This amount was not reported as an expense in Part IX because it relates to local income tax obligations. The adjustment ensures consistency between the organizations Statement of Financial Position and the reconciliation of net assets. |
| Part XII, Line 1 | The organization prepares its financial statements using the accrual basis of accounting. Under this method, revenues are recognized when earned, and expenses are recorded when incurred, regardless of when cash is received or disbursed. This accounting method is consistent with the organizations internal financial records and financial reporting practices. The accrual basis provides a more accurate presentation of the organizations financial position and operational results for the year |