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Liga De Ciudades De Puerto Rico

EIN 66-0943479 · San Juan, PR

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthFair60 out of 100GovernanceFair68 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

To empower the island's local governments in a nonpartisan effort to improve the quality of life of the Puerto Rican people

Income
$1.6 million
Spending
$1.7 million
Spent on programs
92%
Reserves
1.2 months of spending
Largest source of income
donations and private grants, 100%
Employees
12
Volunteers
0

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Fair: 60 out of 100. Higher than 33% of charities in its peer group (community improvement, $1m to $10m).

  • Reserves

    10 of 35

    Spendable reserves would cover 1.2 months of spending.

  • Debt

    16 of 20

    It owes 23% of what it owns.

  • Living within its means

    4 of 15

    Spending exceeded income by 7% of income.

  • Income trend

    15 of 15

    Income rose 38% on the year before.

  • Spending floor

    15 of 15

    92% of spending went to programs and raising each dollar of donations cost 1 cents.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Fair: 68 out of 100. Higher than 18% of charities in its peer group (community improvement, $1m to $10m).

  • Independent board

    25 of 25

    6 of 6 voting board members are independent.

  • Conflict of interest policy

    0 of 15

    Reports no written conflict of interest policy.

  • Whistleblower policy

    0 of 8

    Reports no written whistleblower policy.

  • Record keeping policy

    0 of 7

    Reports no written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    10 of 10

    Gave the board a copy of this return before filing it.

  • Independent check of accounts

    15 of 15

    Its accounts were audited by an independent accountant.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Impact evidence

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (1)
  1. $1.6 million spent. During the year, the organization focused on expanding municipal innovation and leadership development, as well as strengthening its operational infrastructure. We implemented the Municipal Innovation Lab, our flagship initiative to engage elected officials and promote good governance through innovation and participatory processes. Major accomplishments included: Conducted governance assessments in five pilot municipalities using La Liga's Ten Standards of Good Governance and improved evaluation tools based on feedback from local officials. Redesigned and implemented the Municipal Innovation Plan. This included two components: a case study to showcase municipal innovation and an action plan to systematically mobilize innovation at the local level. Continued development of La Constructora to adapt to evolving political and fiscal contexts. As part of this initiative, we submitted two Community Change grant proposals totaling approximately 21 million dollars to support participatory innovation in 15 municipalities. Maintained and updated the Federal Funding Navigation Tool with current opportunities, and began evaluating its design to better align with federal funding strategies for Puerto Rico. Integrated a Municipal Transparency Diagnostic, developed in partnership with Sembrando Sentido, into the Lab's structure to help municipalities advance along the transparency continuum. Continued our capacity-building efforts through the ICAMU training series, aimed at municipal leaders, communities, and organizations on topics related to municipal innovation. Continued producing our radio program "Agenda Municipal and began redesigning it as a podcast with a more strategic communication approach to promote municipalism in Puerto Rico. Operational strengthening was also a key focus. Investments in personnel, office infrastructure, and cross-departmental coordination were essential to maintaining operational capacity. Partnerships with organizations such as the Center for Habitat Reconstruction and Sembrando Sentido enhanced our ability to share knowledge and resources. This funding enabled us to deepen our commitment to systems transformation through municipalism, strengthen our role as a strategic partner to local governments, and scale democratic governance and community resilience innovations.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. Is it registered with the IRS? Passed.

    Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  2. Has the IRS revoked its tax-exempt status? Passed.

    Not on the IRS automatic revocation list.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated September 30, 2026.

  3. Are donations tax-deductible? Passed.

    On the IRS list of organizations eligible to receive tax-deductible contributions.

    Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated September 10, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending December 2024.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since November 2021.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  6. Is it in good standing with state regulators? Passed.

    Not on California's list of charities barred from soliciting. Other states are not yet checked.

    Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 7, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.