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Nonprofiteer
← EAST LOS ANGELES COMMUNITY UNION

Form 990 for tax year 2024

Filed by EAST LOS ANGELES COMMUNITY UNION.

Totals

Total revenue
$10,984,775
Total expenses
$8,259,506
Contributions and grants received
$788,542
Grants paid
$0
Program service revenue
$8,679,738
Investment income
$1,279,837
Other revenue
$236,658
Total assets, end of year
$148,117,921
Total liabilities, end of year
$750,929
Net assets or fund balances, end of year
$147,366,992
Program services expenses (Part IX)
$7,854,977
Management and general expenses
$404,529
Fundraising expenses
$0
Program service expenses (Part III)
$7,854,977

Program services were 95.1% 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.

  • 1e · Government grants (contributions)

    $738,542

  • 1f · All other contributions, gifts and grants

    $50,000

  • 2a · Program service revenue: TELACU/SO CAL GAS

    total $8,679,738 · related or exempt $8,679,738

  • 3 · Investment income

    total $1,272,837 · related or exempt $1,272,837

  • 6a · Gross rents

    real property $1,482,120

  • 6b · Less rental expenses

    real property $1,431,570

  • 6c · Rental income or loss

    real property $50,550

  • 6d · Net rental income or loss

    total $50,550 · related or exempt $50,550

  • 7a · Gross sales of assets other than inventory

    other assets $7,000

  • 7b · Less cost or other basis and sales expenses

    other assets $0

  • 7c · Gain or loss

    other assets $7,000

  • 7d · Net gain or loss

    total $7,000 · related or exempt $7,000

  • 11a · Other revenue: INTERCOMPANY REVENUE

    total $169,500 · related or exempt $169,500

  • 11b · Other revenue: MISCELLANEOUS REVENUE

    total $16,608 · related or exempt $16,608

  • 11e · Other revenue, total

    $186,108

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $326,567 · program services $326,567

  • 7 · Other salaries and wages

    total $2,319,437 · program services $1,957,206 · management and general $362,231

  • 8 · Pension plan contributions

    total $27,702 · program services $23,841 · management and general $3,861

  • 9 · Other employee benefits

    total $386,474 · program services $367,684 · management and general $18,790

  • 10 · Payroll taxes

    total $169,542 · program services $150,853 · management and general $18,689

  • 11b · Fees: legal

    total $500 · program services $500

  • 11c · Fees: accounting

    total $19,573 · program services $19,573

  • 11g · Fees: other

    total $173,849 · program services $173,849

  • 13 · Office expenses

    total $41,605 · program services $41,605

  • 16 · Occupancy

    total $15,195 · program services $15,195

  • 17 · Travel

    total $2,359 · program services $2,359

  • 22 · Depreciation, depletion and amortization

    total $145,835 · program services $145,835

  • 23 · Insurance

    total $243,583 · program services $243,583

  • 24a · Other expenses: MATERIALS

    total $1,947,305 · program services $1,947,305

  • 24b · Other expenses: SELLING EXP COMMISSIONS

    total $1,253,555 · program services $1,253,555

  • 24c · Other expenses: GENERAL & ADMIN EXPENSE

    total $392,473 · program services $392,454 · management and general $19

  • 24d · Other expenses: FIELD SUPPLIES

    total $345,661 · program services $345,661

  • 24e · All other expenses

    total $448,291 · program services $447,352 · management and general $939

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $5,258,763 · end of year $2,044,071

  • 2 · Savings and temporary cash investments

    beginning of year $24,643,573 · end of year $30,782,788

  • 4 · Accounts receivable

    beginning of year $1,125,825 · end of year $1,478,680

  • 7 · Other notes and loans receivable

    beginning of year $200,000 · end of year $200,000

  • 8 · Inventories for sale or use

    beginning of year $245,515 · end of year $371,228

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

    $20,087,501

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

    $13,585,315

  • 10c · Land, buildings and equipment, net

    beginning of year $6,979,197 · end of year $6,502,186

  • 14 · Intangible assets

    beginning of year $91,139 · end of year $66,102

  • 15 · Other assets

    beginning of year $98,740,595 · end of year $106,672,866

  • 17 · Accounts payable and accrued expenses

    beginning of year $444,851 · end of year $545,943

  • 25 · Other liabilities

    beginning of year $185,638 · end of year $204,986

  • 29 · Capital stock, trust principal or current funds

    beginning of year $0 · end of year $0

  • 30 · Paid-in or capital surplus, or land, building or equipment fund

    beginning of year $0 · end of year $0

  • 31 · Retained earnings, endowment or other funds

    beginning of year $136,654,118 · end of year $147,366,992

Mission and programs · 2024

Mission

COMMUNITY DEVELOPMENT

  • LOW INCOME WEATHERIZATION PROGRAM OFFERS FREE OF CHARGE INSULATION, CAULKING, WEATHER STRIPPING, LOW-FLOW SHOWER HEADS, WATER HEATER BLANKETS, MINOR HOME REPAIR AND ENERGY SAVING LIGHT BULBS. ALSO, A PROGRAM IS PROVIDED FOR EMPLOYMENT TRAINING.

    Expenses $7,095,821 · Revenue $9,762,084

  • A PROGRAM DESIGNED TO ASSIST COMMUNITY-BASED ORGANIZATIONS ADMINISTER TEEN INTERVENTION PROGRAMS.

    Expenses $759,156 · Revenue $738,542

As filed on the 2024 return.

Listed in Part VII

  • JAMES HODGES

    DIRECTOR

    Total calculated
    $36,000
    From this org
    $36,000
    From related orgs
    $0
    Other
    $0
    Hours/week
    0.1 + 0.25 related

  • JOSE ELIZONDO

    DIRECTOR

    Total calculated
    $25,640
    From this org
    $25,640
    From related orgs
    $0
    Other
    $0
    Hours/week
    0.1 + 0.05 related

  • ALEX SOTOMAYOR

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.1 + 0.05 related

  • KRISTIE HERNANDEZ

    DIRECTOR

    Total calculated
    $10,000
    From this org
    $10,000
    From related orgs
    $0
    Other
    $0
    Hours/week
    0.1 + 0.25 related

  • AARON HINOJOSA

    DIRECTOR

    Total calculated
    $10,000
    From this org
    $0
    From related orgs
    $10,000
    Other
    $0
    Hours/week
    0.1 + 0.05 related

  • MICHAEL LIZARRAGA

    PRES/CEO/DIR

    Total calculated
    $2,334,042
    From this org
    $0
    From related orgs
    $2,292,957
    Other
    $41,085
    Hours/week
    0.1 + 50 related

    Schedule J breakdown matched by us

    Base
    $0 + $584,317 related
    Bonus
    $0 + $1,700,000 related
    Other
    $0 + $8,640 related
    Deferred
    $0 + $6,100 related
    Nontaxable benefits
    $0 + $34,985 related
    Filer's total
    $0 + $2,334,042 related

  • JOSE VILLALOBOS

    SENIOR VP

    Total calculated
    $792,375
    From this org
    $0
    From related orgs
    $786,275
    Other
    $6,100
    Hours/week
    0.1 + 50 related

    Schedule J breakdown matched by us

    Base
    $0 + $386,275 related
    Bonus
    $0 + $400,000 related
    Other
    $0
    Deferred
    $0 + $6,100 related
    Nontaxable benefits
    $0
    Filer's total
    $0 + $792,375 related

  • PAUL SAMUEL

    SEC/SVP/CFO

    Total calculated
    $1,031,933
    From this org
    $0
    From related orgs
    $992,211
    Other
    $39,722
    Hours/week
    0.1 + 50 related

    Schedule J breakdown matched by us

    Base
    $0 + $567,746 related
    Bonus
    $0 + $415,825 related
    Other
    $0 + $8,640 related
    Deferred
    $0 + $6,100 related
    Nontaxable benefits
    $0 + $33,622 related
    Filer's total
    $0 + $1,031,933 related

  • RICHARD VILLASENOR

    SENIOR VP

    Total calculated
    $290,567
    From this org
    $260,414
    From related orgs
    $0
    Other
    $30,153
    Hours/week
    36 + 12 related

    Schedule J breakdown matched by us

    Base
    $190,363
    Bonus
    $70,051
    Other
    $0
    Deferred
    $6,100
    Nontaxable benefits
    $24,053
    Filer's total
    $290,567

  • TOM PROVENCIO

    SENIOR VP

    Total calculated
    $286,230
    From this org
    $267,469
    From related orgs
    $0
    Other
    $18,761
    Hours/week
    48 + 0.1 related

    Schedule J breakdown matched by us

    Base
    $207,469
    Bonus
    $60,000
    Other
    $0
    Deferred
    $3,186
    Nontaxable benefits
    $15,575
    Filer's total
    $286,230

  • RENE MORALES

    GENERAL MANAGER

    Total calculated
    $139,035
    From this org
    $106,438
    From related orgs
    $0
    Other
    $32,597
    Hours/week
    48

  • LORRAINE GALLEGOS

    CONTROLLER

    Total calculated
    $142,556
    From this org
    $111,569
    From related orgs
    $0
    Other
    $30,987
    Hours/week
    30 + 18 related

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

  • 2 · Substantiation required before reimbursing expenses
  • 4b · Supplemental nonqualified retirement plan

Answered no

  • 4a · Severance or change-of-control payment
  • 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)

PART I, LINE 4B
MICHAEL D. LIZARRAGA, CHAIRMAN/DIRECTOR IN ADDITION TO THE $30,500 401(K) PLAN, THE PRESIDENT WILL RECEIVE AN EXECUTIVE RETIREMENT BENEFIT PAYABLE UPON RETIREMENT OF $175,000 A YEAR FOR LIFE FROM A RELATED ORGANIZATION. AS OF 12/31/24, MR. LIZARRAGA WAS 70% VESTED IN THE BENEFIT. IN ADDITION, THE PRESIDENT WILL RECEIVE A DEFERRED COMPENSATION LUMP SUM PAYMENT FROM A RELATED ORGANIZATION WITH A CURRENT VALUE OF APPROXIMATELY $159,278 AS OF 12/31/2024. MR. LIZARRAGA WAS 100% VESTED. PAUL SAMUEL, SEC/SVP/CFO IN ADDITION TO THE $30,500 401(K) PLAN, MR. SAMUEL WILL RECEIVE A DEFERRED COMPENSATION LUMP SUM PAYMENT FROM A RELATED ORGANIZATION WITH A CURRENT VALUE OF APPROXIMATELY $147,277 AS OF 12/31/24. MR. SAMUEL WAS 100% VESTED. JOSE VILLALOBOS, SVP IN ADDITION TO THE $30,500 401(K) PLAN, MR. VILLALOBOS WILL RECEIVE A DEFERRED COMPENSATION LUMP SUM PAYMENT FROM A RELATED ORGANIZATION WITH A VALUE OF $200,000 AS OF 12/31/2024. MR. VILLALOBOS WAS 100% VESTED. TOM PROVENCIO, SVP IN ADDITION TO THE $15,930 401(K) PLAN, MR. PROVENCIO WILL RECEIVE A DEFERRED COMPENSATION LUMP SUM PAYMENT FROM A RELATED ORGANIZATION WITH A VALUE OF $200,000 AS OF 12/31/2024. MR. PROVENCIO WAS 100% VESTED.

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.

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Disregarded entities

Part I: entities that legally are the filer and file no return of their own.

Related partnerships

Part III: related organizations taxable as a partnership, with the filer's share.

Related corporations and trusts

Part IV: related organizations taxable as a corporation or trust.

  • COMMUNITY COMMERCE BANK

    C · THRIFT & LOAN · CA · 99.71% owned · controlled entity

    Directly controlled by TELACU FINANCIAL SERVICES INC

  • EASTLAND LEASING

    C · LEASING · CA · 100% owned · controlled entity

    Directly controlled by TELACU INDUSTRIES INC

  • INTER-CITY ENERGY SYSTEMS INC

    C · INSULATION · CA · 100% owned · controlled entity

    Directly controlled by TELACU CONSTRUCTION COMPANY

  • SOUTH COAST SHINGLE COMPANY

    C · BUILDING MATERIALS · CA · 96% owned · controlled entity

    Directly controlled by TELACU INDUSTRIES INC

  • TELACU 1270 INC

    C · REAL ESTATE · CA · 100% owned · controlled entity

    Directly controlled by TELACU INDUSTRIES INC

  • TELACU 55005600 INC

    C · REAL ESTATE · CA · 100% owned · controlled entity

    Directly controlled by TELACU INDUSTRIES INC

  • TELACU AFFORDABLE HOUSING INC

    C · DEVELOPER · CA · 100% owned · controlled entity

    Directly controlled by TELACU DEVELOPMENT CORP

  • TELACU COMMUNITY CREDIT CORP

    C · BROKER · CA · 100% owned · controlled entity

    Directly controlled by COMMUNITY COMMERCE BANK

  • TELACU CONSTRUCTION COMPANY

    C · HOLDING COMPANY · CA · 100% owned · controlled entity

    Directly controlled by TELACU DEVELOPMENT CORP

  • TELACU CONSTRUCTION MANAGEMENT

    C · MANAGEMENT · CA · 100% owned · controlled entity

    Directly controlled by TELACU INDUSTRIES INC

  • TELACU DEVELOPMENT CORP

    C · REAL ESTATE · CA · 100% owned · controlled entity

    Directly controlled by TELACU INDUSTRIES INC

  • TELACU FINANCIAL SERVICES INC

    C · HOLDING COMPANY · CA · 100% owned · controlled entity

    Directly controlled by TELACU INDUSTRIES INC

  • TELACU INDUSTRIES INC

    C · MANAGEMENT · CA · 100% owned · controlled entity

    Directly controlled by EAST LA COMMUNUNITY UNION

  • TELACU INTER-CITY HOUSING INC

    C · DEVELOPER · CA · 100% owned · controlled entity

    Directly controlled by TELACU AFFORDABLE HOUSING INC

  • TELACU INVESTMENT COMPANY

    C · INVESTMENT COMPANY · CA · 100% owned · controlled entity

    Directly controlled by TELACU INDUSTRIES INC

  • TELACU NW FIVE INC

    C · REAL ESTATE · CA · 100% owned · controlled entity

    Directly controlled by TELACU DEVELOPMENT CORP

  • TELACU PROPERTY MANAGEMENT

    C · PROPERTY MANAGEMENT · CA · 100% owned · controlled entity

    Directly controlled by TELACU INDUSTRIES INC

  • TELACU REAL ESTATE SERVICES

    C · REAL ESTATE · CA · 100% owned · controlled entity

    Directly controlled by TELACU INDUSTRIES INC

  • TELALINK CORPORATION

    C · CONSTRUCTION · CA · 100% owned · controlled entity

    Directly controlled by TELACU CONSTRUCTION COMPANY

Provenance

Return type
form_990
Tax year
2024
Filed
14 November 2025
IRS schema version
2024v5.2
Source object
202513219349313286

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