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Nonprofiteer
← LATINO PASTORAL ACTION CENTER

Form 990 for tax year 2023

Filed by LATINO PASTORAL ACTION CENTER.

Totals

Total revenue
$2,178,025
Total expenses
$2,183,667
Contributions and grants received
$197,438
Grants paid
$0
Program service revenue
$672,200
Investment income
$153
Other revenue
$1,308,234
Total assets, end of year
$2,582,894
Total liabilities, end of year
$1,743,612
Net assets or fund balances, end of year
$839,282
Program services expenses (Part IX)
$1,023,890
Management and general expenses
$1,159,777
Fundraising expenses
$0
Program service expenses (Part III)
$1,023,890

Program services were 46.9% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1f · All other contributions, gifts and grants

    $197,438

  • 2a · Program service revenue: AFTER SCHOOL

    total $566,491 · unrelated business $0 · excluded $0

  • 2b · Program service revenue: GREATER HEIGHTS

    total $0 · unrelated business $0 · excluded $0

  • 2c · Program service revenue: SUPER SATURDAY

    total $46,181 · unrelated business $0 · excluded $0

  • 2f · All other program service revenue

    total $59,528 · unrelated business $0 · excluded $0

  • 3 · Investment income

    total $153 · unrelated business $0 · excluded $0

  • 6a · Gross rents

    real property $1,222,312

  • 6c · Rental income or loss

    real property $1,222,312

  • 6d · Net rental income or loss

    total $1,222,312 · related or exempt $1,222,312

  • 11d · All other revenue

    total $85,922 · related or exempt $85,922 · unrelated business $0 · excluded $0

  • 11e · Other revenue, total

    $85,922

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $462,948 · program services $0 · management and general $462,948 · fundraising $0

  • 6 · Compensation of disqualified persons

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 7 · Other salaries and wages

    total $517,366 · program services $517,366 · management and general $0 · fundraising $0

  • 9 · Other employee benefits

    total $107,299 · program services $34,351 · management and general $72,948 · fundraising $0

  • 10 · Payroll taxes

    total $36,183 · program services $7,238 · management and general $28,945 · fundraising $0

  • 11b · Fees: legal

    total $19,250 · program services $0 · management and general $19,250 · fundraising $0

  • 11c · Fees: accounting

    total $16,800 · program services $0 · management and general $16,800 · fundraising $0

  • 13 · Office expenses

    total $154,901 · program services $107,431 · management and general $47,470 · fundraising $0

  • 20 · Interest

    total $134,473 · program services $0 · management and general $134,473 · fundraising $0

  • 22 · Depreciation, depletion and amortization

    total $109,032 · program services $0 · management and general $109,032 · fundraising $0

  • 23 · Insurance

    total $114,165 · program services $0 · management and general $114,165 · fundraising $0

  • 24a · Other expenses: UTILITIES

    total $153,746 · program services $0 · management and general $153,746 · fundraising $0

  • 24b · Other expenses: REPAIRS&MAINT

    total $270,184 · program services $270,184 · management and general $0 · fundraising $0

  • 24c · Other expenses: SPECIAL EVENTS

    total $79,325 · program services $79,325 · management and general $0 · fundraising $0

  • 24d · Other expenses: LICENSES&PERMITS

    total $7,995 · program services $7,995 · management and general $0 · fundraising $0

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $584,334 · end of year $730,985

  • 4 · Accounts receivable

    beginning of year $175,527 · end of year $27,854

  • 9 · Prepaid expenses and deferred charges

    beginning of year $131,382 · end of year $207,530

  • 10a · Land, buildings and equipment: cost or other basis

    $4,864,524

  • 10b · Land, buildings and equipment: accumulated depreciation

    $3,247,999

  • 10c · Land, buildings and equipment, net

    beginning of year $1,723,165 · end of year $1,616,525

  • 17 · Accounts payable and accrued expenses

    beginning of year $14,610 · end of year $9,597

  • 23 · Secured mortgages and notes payable

    beginning of year $1,559,309 · end of year $1,544,450

  • 25 · Other liabilities

    beginning of year $195,565 · end of year $189,565

  • 27 · Net assets without donor restrictions

    beginning of year $844,924 · end of year $839,282

Mission and programs · 2023

Mission

THE MISSION OF THE CENTER IS TO EDUCATE, EMPOWER AND EQUIP LATINO AND OTHER URBAN CHURCHES TO MEET THE DIVERSE NEEDS OF THEIR LOCAL URBAN COMMUNITIES

  • NEW HOPE AFTERSCHOOL PROGRAM FOR K-8 GRADERS INCLUDING HOMEWORK HELP, LEARNING ENRICHEMENT AND RECREATION. ALSO INCLUDES SUMMER ENRICHMENT ACADEMY, A 6 WEEK DAILY ACTIVITIES AND ENRICHMENT CAMP

    Expenses $908,926 · Revenue $566,491

  • GREATER HEIGHTS EVENING PROGRAMS WHICH PROVIDE SPORTS, RECREATIONAL, EDUCATIONAL AND CULTURAL PROGRAMS FOR CHILDREN AND YOUND ADULTS AND THEIR FAMILIES.

    Expenses $85,177

  • SATURDAY AND EVENING ENRICHMENT CLASSES FOR STUDENTS AND THEIR FAMILIES INCLUDING SUCH AS MUSIC, ART, MARTIAL ARTS AND CHESS

    Expenses $29,787 · Revenue $46,181

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Esteban

    RIVERA EXEC DIRECTOR

    Total calculated
    $167,876
    From this org
    $125,000
    From related orgs
    $0
    Other
    $42,876
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $125,000
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $42,876
    Filer's total
    $167,876

  • Rosa

    MERCADO

    Total calculated
    $81,036
    From this org
    $66,000
    From related orgs
    $0
    Other
    $15,036
    Hours/week
    40

  • Pedro

    ESTEVEZ

    Total calculated
    $0
    Hours/week
    5

  • Phyllis Williams

    TREASURER

    Total calculated
    $0
    Hours/week
    5

  • Carlos

    LOPEZ

    Total calculated
    $0
    Hours/week
    5

  • Henry

    FLORES

    Total calculated
    $0
    Hours/week
    5

  • Kevin

    KEARNS CFO

    Total calculated
    $166,036
    From this org
    $115,000
    From related orgs
    $0
    Other
    $51,036
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $115,000
    Bonus
    $0
    Other
    $36,000
    Deferred
    $0
    Nontaxable benefits
    $15,036
    Filer's total
    $166,036

  • Raymond

    RIVERA FOUNDER

    Total calculated
    $48,000
    From this org
    $48,000
    From related orgs
    $0
    Other
    $0
    Hours/week
    10

    Schedule J breakdown matched by us

    Base
    $48,000
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $0
    Filer's total
    $48,000

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

None.

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Provenance

Return type
form_990
Tax year
2023
Filed
22 April 2025
IRS schema version
2023v6.0
Source object
202531159349301903

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