The records contain financial documents regarding Inquilinos Boricuas en Acción (IBA)'s 1992 and 1993 budget. The materials are a comprehensive list of IBA's 1992 financials, income and expense statements for properties, such as Jorge Hernandez Cultural Center, the budget for the 1993 fiscal year, list of comparative finances, salaries, 1992 budget, handwritten notes on budget figures and concerns, public funding projections, yearly and monthly fiscal reports, breakdown of funding trends, and an "IBA Proposal Analysis" submitted by Steven F. Smith.
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