Rivera Sierra Foundation

Private foundation · Grantmaker Wilmington, DE EIN: 92-1775326

Rivera Sierra Foundation is a private foundation, based in Wilmington, DE. IRS filing data is available from 2023 through 2025. As of 2025, the organization holds $879K in total assets. In 2025, it awarded 6 grants totaling $71K. Net investment income was $32K.

Key facts about Rivera Sierra Foundation

In short: Rivera Sierra Foundation gave $71K across 6 grants in 2025 (avg $12K), mostly in Puerto Rico. Source: 2025 IRS Form 990-PF.

EIN
92-1775326
Latest 990 filing
Form 990-PF, 2025
Annual giving (2025)
$70,741
Grants made (2025)
6
Average grant
$11,790
Median grant
$15,000
Total assets
$878,835
Primary geography
Puerto Rico (100% of itemized 2025 grant dollars)

Data from IRS Form 990-PF, 2025; updated September 2026.

Financial Overview

From 2025 IRS Form 990-PF · View filing

Total Assets

$879K

-6.3% YoY

Annual Giving

$71K

+28.6% YoY

Grant Count

6

+50.0% YoY

Avg Grant Size

$12K

-14.3% YoY

Under IRS private-foundation payout rules, Rivera Sierra Foundation reported a distributable amount of $48K for 2025 — the minimum it must pay out in qualifying distributions.

How Rivera Sierra Foundation gives

  • In 2025 it paid out 189% of its IRS minimum distribution (the 5% rule). Method

From the foundation's IRS Form 990-PF filings. Methodology.

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Geographic Focus

Where this funder awards grants

Grant Distribution by State

1state

Share of 2025 grant dollars across all 6 itemized grants.

States

Puerto Rico

Cities

LoizaSan JuanCaguasCatanoCulebraSabana Grande

Giving Over Time

Total grant dollars and number of grants per year

$0$20K$40K$60K$80K1 grant2023 4 grants2024 6 grants2025

From 2023 to 2025, annual grant giving ranged from $5K (2023) to $71K (2025). In 2025 it made 6 grants totaling $71K.

Grant Insights

How this funder distributes its grants

Top Recipients

Top 6 recipients in 2025

Apoyo Legal Al Emprendimiento Comunitario Inc: $16KApoyo Legal Al EmprendimientoComunitario Inc$16KAsociacion Pro Juventud Y Comunidad De Barrio Palm: $15KAsociacion Pro Juventud YComunidad De Barrio Palm$15KCorporacion Juvenil Para El Desarrollo De Comunida: $15KCorporacion Juvenil Para ElDesarrollo De Comunida$15KVitrina Solidaria Inc: $15KVitrina Solidaria Inc$15KCentro Para La Reconstruccion Del Habitat: $5KCentro Para La ReconstruccionDel Habitat$5KTaller Salud Inc: $5KTaller Salud Inc$5K

The largest 2025 recipient was Apoyo Legal Al Emprendimiento Comunitario Inc ($16K). Together the top 6 received $71K.

Grant Size Distribution

11 grants across all recorded years

11<$50K$50–100K$100–250K$250–500K$500K–1M$1–5M$5M+

The most common grant size was under $50K: 11 grants of 11 (100%).

Giving History

Grant recipients and amounts by year

RecipientPurposeAmount
Apoyo Legal Al Emprendimiento Comunitario Inc Caguas, PRFinca Guakia$15,741
Asociacion Pro Juventud Y Comunidad De Barrio Palm Catano, PRGeneral & Unrestricted$15,000
Corporacion Juvenil Para El Desarrollo De Comunida Caguas, PRFinca Gaia$15,000
Vitrina Solidaria Inc San Juan, PRAsociacion de Mujeres Agroempresarias de Puerto Rico, Inc.$15,000
Centro Para La Reconstruccion Del Habitat San Juan, PRFinca NOA - Community Kitchen Project$5,000
Taller Salud Inc Loiza, PRComunidad las Ochenta$5,000

Financial History

Multi-year comparison from IRS filings

Revenue
Expenses
Qualifying Distributions
Net Investment Income
$0$200K$400K$600K2023 2024 2025
Metric202520242023
Total Assets$878,835$938,359$497,576
Revenue$37,231$529,692$523,918
Expenses$96,755$88,909$26,342
Qualifying Distributions$91,246$84,079$24,902
Net Investment Income$32,322$25,062$12,278
Distributable Amount$48,213$49,119$15,899

Data update history

When this profile's IRS filing data changed on Grantable

  1. Updated Form 990-PF for fiscal year 2023 (received by the IRS October 4, 2024)
  2. Updated Form 990-PF for fiscal year 2024 (received by the IRS July 21, 2025)
  3. Added Form 990-PF for fiscal year 2025 (received by the IRS May 6, 2026)
  4. IRS filings on file for fiscal years 2023–2024

Leadership & Key People

Officers and directors from IRS filings

Rivera Sierra Foundation is led by Gabriela A White, Director, President, Secretary & Treasurer on every filing since 2023 — the only officer listed, and compensated.

Officers on the 2025 filing

  • Gabriela A White

    Director, President, Secretary & Treasurer

    On filings since 2023

    5 hrs/week

    $8K (2023) → $10K (2025)

Data from IRS Form 990 filings, 2023–2025. "On filings since" is the earliest filing we hold that lists the person; hours are average hours per week as reported.

Compensation Overview

From 2025 IRS filing

Gabriela A White — Dir, Pres, Sec, Treas: $10KGabriela A WhiteDir, Pres, Sec, Treas$10K

The highest reported compensation on the 2025 filing was $10K, to Gabriela A White (Dir, Pres, Sec, Treas).

Frequently asked questions about Rivera Sierra Foundation

How much does Rivera Sierra Foundation give each year?

Rivera Sierra Foundation gave $71K across 6 grants in 2025, according to its 2025 IRS Form 990-PF. In 2024 it gave $55K across 4 grants.

What is Rivera Sierra Foundation's typical grant size?

Rivera Sierra Foundation's median grant in 2025 was $15,000, and its average grant was $11,790, across 6 grants on its 2025 IRS Form 990-PF.

Where does Rivera Sierra Foundation give grants?

Rivera Sierra Foundation gives mostly in Puerto Rico: 100% of the grant dollars itemized on its 2025 IRS Form 990-PF went to recipients there. The most frequent recipient cities were Caguas, PR (2 grants) and San Juan, PR (2 grants).

Does Rivera Sierra Foundation give general operating support?

Yes: 17% of Rivera Sierra Foundation's 2025 grants with a stated purpose (1 of 6) were for general or operating support, per its 2025 IRS Form 990-PF.

Who are Rivera Sierra Foundation's largest grantees?

Rivera Sierra Foundation's largest 2025 grantees include Apoyo Legal Al Emprendimiento Comunitario Inc ($15,741), Asociacion Pro Juventud Y Comunidad De Barrio Palm ($15,000) and Corporacion Juvenil Para El Desarrollo De Comunida ($15,000), according to its 2025 IRS Form 990-PF. Together they received 65% of its itemized 2025 grant dollars.

How large is Rivera Sierra Foundation?

Rivera Sierra Foundation reported $879K in total assets on its 2025 IRS Form 990-PF. It paid out $91K in qualifying distributions that year, against a required minimum of $48K (roughly 5% of its investment assets).

What is Rivera Sierra Foundation's EIN?

Rivera Sierra Foundation's EIN (Employer Identification Number) is 92-1775326. IRS Form 990 filing data is available on this page for 2023–2025.

Data last updated September 2026. Sourced from IRS Form 990-PF filings.

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