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← LEAGUE OF UNITED LATIN AMERICAN CITIZENS

Form 990 for tax year 2022

Filed by LEAGUE OF UNITED LATIN AMERICAN CITIZENS.

Totals

Total revenue
$536,197
Total expenses
$906,866
Contributions and grants received
$517,797
Grants paid
$0
Program service revenue
$0
Investment income
$0
Other revenue
$18,400
Total assets, end of year
$928,142
Total liabilities, end of year
$371,844
Net assets or fund balances, end of year
$556,298
Program services expenses (Part IX)
$399,414
Management and general expenses
$507,452
Fundraising expenses
$0
Program service expenses (Part III)
$399,414

Program services were 44.0% 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.

  • 1b · Membership dues

    $257,995

  • 1e · Government grants (contributions)

    $128,979

  • 1f · All other contributions, gifts and grants

    $130,823

  • 3 · Investment income

    total $0

  • 4 · Income from investment of tax-exempt bond proceeds

    total $0

  • 5 · Royalties

    total $0

  • 6c · Rental income or loss

    real property $0 · personal property $0

  • 6d · Net rental income or loss

    total $0

  • 7d · Net gain or loss

    total $0

  • 8a · Fundraising events: gross income

    $0

  • 8b · Fundraising events: direct expenses

    $0

  • 8c · Net income from fundraising events

    total $0

  • 9a · Gaming: gross income

    $0

  • 9b · Gaming: direct expenses

    $0

  • 9c · Net income from gaming

    total $0

  • 10a · Gross sales of inventory

    $0

  • 10b · Cost of goods sold

    $0

  • 10c · Net income from sales of inventory

    total $0

  • 11a · Other revenue: OTHER INCOME

    total $18,400 · related or exempt $18,400

  • 11e · Other revenue, total

    $18,400

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $0

  • 2 · Grants to domestic individuals

    total $0

  • 3 · Grants to foreign organizations and individuals

    total $0

  • 4 · Benefits paid to or for members

    total $0

  • 5 · Compensation of officers, directors and key employees

    total $157,529 · program services $93,239 · management and general $64,290

  • 6 · Compensation of disqualified persons

    total $0

  • 7 · Other salaries and wages

    total $71,340 · program services $42,225 · management and general $29,115 · fundraising $0

  • 8 · Pension plan contributions

    total $0

  • 9 · Other employee benefits

    total $4,938 · program services $3,192 · management and general $1,746 · fundraising $0

  • 10 · Payroll taxes

    total $13,845 · program services $8,950 · management and general $4,895 · fundraising $0

  • 11a · Fees: management

    total $0

  • 11b · Fees: legal

    total $82,500 · program services $26,428 · management and general $56,072 · fundraising $0

  • 11c · Fees: accounting

    total $25,215 · program services $8,077 · management and general $17,138 · fundraising $0

  • 11d · Fees: lobbying

    total $0

  • 11e · Fees: professional fundraising services

    total $0

  • 11f · Fees: investment management

    total $0

  • 11g · Fees: other

    total $1,926 · program services $617 · management and general $1,309 · fundraising $0

  • 12 · Advertising and promotion

    total $142,030 · program services $45,498 · management and general $96,532 · fundraising $0

  • 13 · Office expenses

    total $8,223 · program services $5,575 · management and general $2,648 · fundraising $0

  • 14 · Information technology

    total $0

  • 15 · Royalties

    total $0

  • 16 · Occupancy

    total $26,239 · program services $13,197 · management and general $13,042 · fundraising $0

  • 17 · Travel

    total $83,757 · program services $43,397 · management and general $40,360 · fundraising $0

  • 18 · Travel or entertainment for public officials

    total $0

  • 19 · Conferences, conventions and meetings

    total $0

  • 20 · Interest

    total $10,556 · program services $0 · management and general $10,556 · fundraising $0

  • 21 · Payments to affiliates

    total $0

  • 22 · Depreciation, depletion and amortization

    total $0

  • 23 · Insurance

    total $20,988 · program services $11,083 · management and general $9,905 · fundraising $0

  • 24a · Other expenses: SPECIAL EVENTS

    total $138,893 · program services $94,287 · management and general $44,606 · fundraising $0

  • 24b · Other expenses: FEES & OTHER EXPENSES

    total $39,401 · program services $3,379 · management and general $36,022 · fundraising $0

  • 24c · Other expenses: DUES & REGISTRATION FEES

    total $1,830 · program services $270 · management and general $1,560 · fundraising $0

  • 24d · Other expenses: SETTLEMENT

    total $77,656 · program services $0 · management and general $77,656 · fundraising $0

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $339,222 · end of year $319,018

  • 2 · Savings and temporary cash investments

    beginning of year $719,508 · end of year $556,298

  • 3 · Pledges and grants receivable

    beginning of year $0 · end of year $0

  • 4 · Accounts receivable

    beginning of year $78,815 · end of year $51,386

  • 5 · Loans and receivables from officers and key people

    beginning of year $0 · end of year $0

  • 6 · Loans and receivables from disqualified persons

    beginning of year $0 · end of year $0

  • 7 · Other notes and loans receivable

    beginning of year $0 · end of year $0

  • 8 · Inventories for sale or use

    beginning of year $0 · end of year $0

  • 9 · Prepaid expenses and deferred charges

    beginning of year $0 · end of year $0

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

    $23,640

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

    $23,640

  • 11 · Investments: publicly traded securities

    beginning of year $0 · end of year $0

  • 12 · Investments: other securities

    beginning of year $0 · end of year $0

  • 13 · Investments: program-related

    beginning of year $0 · end of year $0

  • 14 · Intangible assets

    beginning of year $0 · end of year $0

  • 15 · Other assets

    beginning of year $1,440 · end of year $1,440

  • 17 · Accounts payable and accrued expenses

    beginning of year $51,848 · end of year $121,944

  • 18 · Grants payable

    beginning of year $0 · end of year $0

  • 19 · Deferred revenue

    beginning of year $10,270 · end of year $0

  • 20 · Tax-exempt bond liabilities

    beginning of year $0 · end of year $0

  • 21 · Escrow or custodial account liability

    beginning of year $0 · end of year $0

  • 22 · Loans and payables to officers and key people

    beginning of year $0 · end of year $0

  • 23 · Secured mortgages and notes payable

    beginning of year $149,900 · end of year $249,900

  • 24 · Unsecured notes and loans payable

    beginning of year $0 · end of year $0

  • 25 · Other liabilities

    beginning of year $0 · end of year $0

  • 27 · Net assets without donor restrictions

    beginning of year $926,967 · end of year $556,298

  • 28 · Net assets with donor restrictions

    beginning of year $0 · end of year $0

Mission and programs · 2022

Mission

THE MISSION OF THE LEAGUE OF UNITED LATIN AMERICAN CITIZENS IS TO ADVANCE THE ECONOMIC CONDITION, EDUCATIONAL ATTAINMENT, POLITICAL INFLUENCE, HOUSING, HEALTH AND CIVIL RIGHTS OF THE HISPANIC POPULATION OF THE UNITED STATES.

Activities or mission (Part I)

TO ADVANCE THE ECONOMIC CONDITION, EDUCATIONAL ATTAINMENT, POLITICAL INFLUENCE, HOUSING, HEALTH AND CIVIL RIGHTS OF THE HISPANIC POPULATION OF THE UNITED STATES.

  • THE MISSION OF THE LEAGUE OF UNITED LATIN AMERICAN CITIZENS IS TO ADVANCE THE ECONOMIC CONDITION, EDUCATIONAL ATTAINMENT, POLITICAL INFLUENCE, HOUSING, HEALTH AND CIVIL RIGHTS OF THE HISPANIC POPULATION OF THE UNITED STATES.

    Expenses $399,414 · Revenue $257,995

As filed on the 2022 return.

Listed in Part VII

  • Lisa Smith

    CHIEF FINANCIAL OFFICER

    Total calculated
    $186,513
    From this org
    $46,856
    From related orgs
    $132,657
    Other
    $7,000
    Hours/week
    25 + 25 related

    Schedule J breakdown matched by us

    Base
    $46,856 + $132,657 related
    Bonus
    not reported
    Other
    not reported
    Deferred
    not reported + $7,000 related
    Nontaxable benefits
    not reported
    Filer's total
    $46,856 + $139,657 related
  • Sindy M Benavides

    CHIEF EXECUTIVE OFFICER

    Total calculated
    $118,982
    From this org
    $37,107
    From related orgs
    $77,534
    Other
    $4,341
    Hours/week
    20 + 20 related
  • Guadalupe Morales

    MEMBERSHIP DIRECTOR

    Total calculated
    $73,566
    From this org
    $73,566
    From related orgs
    $0
    Other
    $0
    Hours/week
    40
  • Domingo Garcia

    NATIONAL PRESIDENT

    Total calculated
    $0
    Hours/week
    5
  • Roger C Rocha Jr

    IMMEDIATE PAST NATIONAL PRES

    Total calculated
    $0
    Hours/week
    5
  • Richard Estrada

    NATIONAL V.P. FARWEST

    Total calculated
    $0
    Hours/week
    5
  • Rey Hernandez

    ARKANSAS STATE DIRECTOR

    Total calculated
    $0
    Hours/week
    5
  • Rudy Rosales

    TEXAS STATE DIRECTOR

    Total calculated
    $0
    Hours/week
    5
  • Jose Barrera

    CALIFORNIA STATE DIRECTOR

    Total calculated
    $0
    Hours/week
    5
  • Belia Paz

    UTAH STATE DIRECTOR

    Total calculated
    $0
    Hours/week
    5
  • Carlos Fajardo

    PUERTO RICO STATE DIRECTOR

    Total calculated
    $0
    Hours/week
    5
  • Maggie Rivera

    ILLINOIS STATE DIRECTOR

    Total calculated
    $0
    Hours/week
    5
  • Nicolas Salazar

    IOWA STATE DIRECTOR

    Total calculated
    $0
    Hours/week
    5
  • Madai Rivera

    KANSAS STATE DIRECTOR

    Total calculated
    $0
    Hours/week
    5
  • Alicia Pagan

    OHIO STATE DIRECTOR

    Total calculated
    $0
    Hours/week
    5
  • Jose Reynaldo Palacios

    WISCONSIN STATE DIRECTOR

    Total calculated
    $0
    Hours/week
    5
  • Grace Garcia

    MASSACHUSETTS STATE DIRECTOR

    Total calculated
    $0
    Hours/week
    5
  • Suechet Rodriguez

    NEW JERSEY STATE DIRECTOR

    Total calculated
    $0
    Hours/week
    5
  • Aureo Cardona

    NEW YORK STATE DIRECTOR

    Total calculated
    $0
    Hours/week
    5
  • Rosa Rosales

    DIRECTOR

    Total calculated
    $0
    Hours/week
    5
  • James Fukuda

    NATIONAL V.P. NORTHEAST

    Total calculated
    $0
    Hours/week
    5
  • Lydia E Medrano PhD

    NATIONAL V.P. SOUTHEAST

    Total calculated
    $0
    Hours/week
    5
  • Jose Javier Lopez

    NATIONAL V.P MIDWEST

    Total calculated
    $0
    Hours/week
    5
  • Cecilia Giron Mendoza

    OREGON STATE DIRECTOR

    Total calculated
    $0
    Hours/week
    5
  • Summer Gonzales

    NATIONAL TREASURER

    Total calculated
    $0
    Hours/week
    5
  • Sonny Subia

    COLORADO STATE DIRECTOR

    Total calculated
    $0
    Hours/week
    5
  • Fred Baca

    NEW MEXICO STATE DIRECTOR

    Total calculated
    $0
    Hours/week
    5
  • David Hernandez

    ARIZONA STATE DIRECTOR

    Total calculated
    $0
    Hours/week
    5
  • Jasmin Chavez

    VIRGINIA STATE DIRECTOR

    Total calculated
    $0
    Hours/week
    5
  • Jesse Garcia

    WASHINGTON DC DIRECTOR

    Total calculated
    $0
    Hours/week
    5
  • Cramer Verde

    FLORIDA STATE DIRECTOR

    Total calculated
    $0
    Hours/week
    5
  • Anny Cordero

    CONNECTICUT STATE DIRECTOR

    Total calculated
    $0
    Hours/week
    5
  • Ruben Bonilla

    DIRECTOR

    Total calculated
    $0
    Hours/week
    5
  • Tony Bonilla

    DIRECTOR

    Total calculated
    $0
    Hours/week
    5
  • William D Bonilla

    DIRECTOR

    Total calculated
    $0
    Hours/week
    5
  • Hector M Flores

    DIRECTOR

    Total calculated
    $0
    Hours/week
    5
  • Margaret Moran

    DIRECTOR

    Total calculated
    $0
    Hours/week
    5
  • Oscar Moran

    DIRECTOR

    Total calculated
    $0
    Hours/week
    5
  • Belen Robles

    DIRECTOR

    Total calculated
    $0
    Hours/week
    5
  • Gabriel Portugal

    WASHINGTON STATE DIRECTOR

    Total calculated
    $0
    Hours/week
    5
  • Emma Lozano

    NATIONAL V.P. FOR WOMEN

    Total calculated
    $0
    Hours/week
    5
  • Mari Corugedo

    NATIONAL V.P. FOR YOUTH

    Total calculated
    $0
    Hours/week
    5
  • Delma Gorostieta

    NATIONAL V.P. FOR YOUNG ADULTS

    Total calculated
    $0
    Hours/week
    5
  • Elia R Mendoza

    NATIONAL V.P. FOR THE ELDERLY

    Total calculated
    $0
    Hours/week
    5
  • Richard Estrada III

    NATIONAL YOUTH PRESIDENT

    Total calculated
    $0
    Hours/week
    5
  • Lupe Torres

    NATIONAL V.P. SOUTHWEST

    Total calculated
    $0
    Hours/week
    5
  • Gloria Sasser

    NATIONAL SECRETARY

    Total calculated
    $0
    Hours/week
    5
  • Sonny Ligas

    IDAHO STATE DIRECTOR

    Total calculated
    $0
    Hours/week
    5

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

  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee

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

The filer's explanations (Part III)

SCHEDULE J: PART I: LINE 3
THE COMPENSATION OF THE CFO IS DETERMINED BY AN EXECUTIVE COMMITTEE WHICH REVIEWS COMPENSATION OF SIMILAR NATIONAL ORGANIZATIONS WITH SIMILAR BUDGETS AND OF SIMILAR SIZE. BASED ON THIS ANALYSIS AND YEARS OF EXPERIENCE, A COMPENSATION PACKAGE IS DETERMINED.

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.

Provenance

Return type
form_990
Tax year
2022
Filed
25 August 2023
IRS schema version
2022v5.0
Source object
202343119349302904

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