Civic Intelligence

Latino Commission on AIDS Inc.

990 • Fiscal year 2016 • EIN 13-3629466

Jul 01, 2015 to Jun 30, 2016 • Filed on May 15, 2017

24 West 25th Street 9th FloorNew York, NY 10010-2704

(212) 675-3288

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

94th percentile

1.17x

Higher debt load relative to assets than 94% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

66th percentile

0.25x

Higher debt load relative to revenue than 66% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Net Margin

41st percentile

-0.2%

Higher net margin than 41% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

35th percentile

$0

Higher top officer pay than 35% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Asset Growth

78th percentile

15%

Faster asset growth than 78% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

75th percentile

18%

Faster revenue growth than 75% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

Up

$860,661

Up $112,202 (+15%) from 2015

Net Assets

Down

-$143,145

Down $8,533 (-6.3%) from 2015

Liabilities

Up

$1,003,806

Up $120,735 (+14%) from 2015

Revenue

Up

$4,068,166

Up $610,383 (+18%) from 2015

Expenses

Up

$4,076,699

Up $576,414 (+16%) from 2015

Net Income

Up

-$8,533

Up $33,969 (+80%) from 2015

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$6.0M$4.0M$2.0M$0-$2.0MAssets 2011: $948,619Liabilities 2011: $977,757Net Assets 2011: -$29,1382011Assets 2012: $771,835Liabilities 2012: $739,601Net Assets 2012: $32,2342012Assets 2013: $861,919Liabilities 2013: $811,846Net Assets 2013: $50,0732013Assets 2014: $690,316Liabilities 2014: $639,975Net Assets 2014: $50,3412014Assets 2015: $748,459Liabilities 2015: $883,071Net Assets 2015: -$134,6122015Assets 2016: $860,661Liabilities 2016: $1,003,806Net Assets 2016: -$143,1452016Assets 2017: $1,112,925Liabilities 2017: $1,104,325Net Assets 2017: $8,6002017Assets 2018: $1,377,568Liabilities 2018: $1,194,336Net Assets 2018: $183,2322018Assets 2019: $1,306,429Liabilities 2019: $1,117,338Net Assets 2019: $189,0912019Assets 2020: $1,662,499Liabilities 2020: $1,542,184Net Assets 2020: $120,3152020Assets 2021: $2,463,547Liabilities 2021: $1,584,967Net Assets 2021: $878,5802021Assets 2022: $3,064,833Liabilities 2022: $1,743,348Net Assets 2022: $1,321,4852022Assets 2023: $4,155,262Liabilities 2023: $3,152,521Net Assets 2023: $1,002,7412023Assets 2024: $3,043,202Liabilities 2024: $2,033,355Net Assets 2024: $1,009,8472024Assets 2025: $3,124,663Liabilities 2025: $2,080,894Net Assets 2025: $1,043,7692025

Highlighted filing

2016

Assets$860,661
Liabilities$1,003,806
Net Assets-$143,145

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$15M$10M$5.0M$0-$5.0MRevenue 2011: $4,491,331Expenses 2011: $4,823,467Net Income 2011: -$332,1362011Revenue 2012: $4,643,721Expenses 2012: $4,582,349Net Income 2012: $61,3722012Revenue 2013: $4,379,129Expenses 2013: $4,361,290Net Income 2013: $17,8392013Revenue 2014: $3,683,940Expenses 2014: $3,683,672Net Income 2014: $2682014Revenue 2015: $3,457,783Expenses 2015: $3,500,285Net Income 2015: -$42,5022015Revenue 2016: $4,068,166Expenses 2016: $4,076,699Net Income 2016: -$8,5332016Revenue 2017: $4,536,060Expenses 2017: $4,384,315Net Income 2017: $151,7452017Revenue 2018: $4,991,245Expenses 2018: $4,816,613Net Income 2018: $174,6322018Revenue 2019: $5,690,212Expenses 2019: $5,684,353Net Income 2019: $5,8592019Revenue 2020: $6,122,203Expenses 2020: $6,190,979Net Income 2020: -$68,7762020Revenue 2021: $7,019,448Expenses 2021: $6,261,183Net Income 2021: $758,2652021Revenue 2022: $7,826,627Expenses 2022: $7,383,722Net Income 2022: $442,9052022Revenue 2023: $9,979,257Expenses 2023: $10,298,001Net Income 2023: -$318,7442023Revenue 2024: $8,380,830Expenses 2024: $8,373,724Net Income 2024: $7,1062024Revenue 2025: $7,022,172Expenses 2025: $6,988,250Net Income 2025: $33,9222025

Highlighted filing

2016

Revenue$4,068,166
Expenses$4,076,699
Net Income-$8,533
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
May 15, 2017
Return Version
2015v3.0
Gross Receipts
$4,285,361
Mission and Program Overview

Mission

To develop and promulgate a strategy to address the aids epidemic within the latino community. In furtherance of this charitable and educational purpose, the commission works to: raise the latino community's consciousness, and that of the society as a whole regarding hiv infection among latinos; supporting the development of research, prevention, education and treatment programs that are appropriate for all latinos; promoting the latino community's right to full and speedy medical, social and governmental responses in light of the current health crisis, and comment and educate on the allocation of appropriate resources to impact communities, commmunity health education and prevention that is culturally sensitive.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$705,942$701,548▼ $4,394
Cash and Non-Interest-Bearing Accounts$17,073$109,319▲ $92,246
Land, Buildings, and Equipment, Net$11,248$4,866▼ $6,382
Total Assets$748,459$860,661▲ $112,202
Other Assets Total$14,196$44,928▲ $30,732
Liabilities
Accounts Payable and Accrued Expenses$592,173$832,714▲ $240,541
Other Liabilities$165,090$171,092▲ $6,002
Deferred Revenue$125,808--
Total Liabilities$883,071$1,003,806▲ $120,735
Net Assets / Fund Balance
Unrestricted Net Assets$-134,612$-143,145▼ $8,533
Total Net Assets Fund Balance$-134,612$-143,145▼ $8,533
Total Liabilities and Net Assets / Fund Balance$748,459$860,661▲ $112,202

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$4,866$223,844$228,710
Other Land Buildings-$199,737$199,737
Leasehold Improvements-$69,536$69,536
Other Assets Org$16,928--
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$4,185,335
Program Service Revenue
$0
Investment Income
$26
Other Revenue
$-117,195
All Other Contributions
$393,415
Change in Net Assets
$-8,533

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,068,166
Total Revenue per Audited Statements
$4,068,166
Total Revenue per Form 990
$4,068,166
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,309,889
Other Expenses$1,523,372
Grants and Similar Amounts Paid$243,438
Total Fundraising Expense$94,926
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,473,944$343,683$55,423$1,873,050
Fees for Services Other$275,413$86,227$2,767$364,407
Occupancy$285,320$47,019$12,374$344,713
Grants to Domestic Orgs$243,438--$243,438
Payroll Taxes$195,571$37,802$8,183$241,556
Other Employee Benefits$158,109$30,560$6,614$195,283
Travel$158,180$13,842$998$173,020
Conferences and Meetings$71,865$12,696$67$84,628
Office Expenses$42,580$11,851$723$55,154
Advertising$39,053$9,495-$48,548
Information Technology$37,448$6,185$946$44,579
Fees for Services Accounting-$15,000-$15,000
Insurance-$12,540-$12,540
Depreciation Depletion-$6,382-$6,382
Other Expenses$2,474$3,273$340$5,747
All Other Expenses$609$3,931$1,200$5,740
Interest-$2,649-$2,649
Total Functional Expenses$3,298,481$683,292$94,926$4,076,699

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$4,076,699
Total Expenses per Audited Statements$4,076,699
Total Expenses per Form 990$4,076,699
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Muslim Womens Institute for R&dBronx, NY-Hiv Prevention & Edu$23,438
Coney Island Cathedral Church of DeBrooklyn, NY-Hiv Prevention & Edu$20,000
ST JEROME'S CHURCHBronx, NY-Hiv Prevention & Edu$15,000
St Simon Stock ChurchBronx, NY-Hiv Prevention & Edu$15,000
All Saints Episcopal ChurchSunnyside, NY-Hiv Prevention & Edu$10,000
Church of God Third AvenueNew York, NY-Hiv Prevention & Edu$10,000
Church of St CeciliaNew York, NY-Hiv Prevention & Edu$10,000
Church of the Holy SpiritNew York, NY-Hiv Prevention & Edu$10,000
Churches United for Fair HousingBrooklyn, NY-Hiv Prevention & Edu$10,000
First Spanish United Methodist ChurNew York, NY-Hiv Prevention & Edu$10,000
First United Methodist Church ofCorona, NY-Hiv Prevention & Edu$10,000
Iglesia Evangelica El RemanenteBronx, NY-Hiv Prevention & Edu$10,000
Iglesia Pentecostal El EdenBrooklyn, NY-Hiv Prevention & Edu$10,000
Inmanuel First Spanish United MethoBrooklyn, NY-Hiv Prevention & Edu$10,000
Primera Iglesia Menonita De BrooklyBrooklyn, NY-Hiv Prevention & Edu$10,000
Primitive Christian Churchvision UNew York, NY-Hiv Prevention & Edu$10,000
Saint Margaret Episcopal ChurchBronx, NY-Hiv Prevention & Edu$10,000
Transfiguration ChurchBrooklyn, NY-Hiv Prevention & Edu$10,000
United Methodist Church Broadway TeNew York, NY-Hiv Prevention & Edu$10,000
United Methodist Church of JamaicaJamaica, NY-Hiv Prevention & Edu$10,000
United Methodist Church of JhJackson Heights, NY-Hiv Prevention & Edu$10,000
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$217,195
Fundraising Gross Income$100,000
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Special Event$290,746$100,000$217,195$-117,195
Total Events$290,746$100,000$217,195$-117,195
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Salaries and Benefits$122,418
Line of Credit$48,674
Contract - Advance Deposits-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

President/ceo and the director of finance review the form 990 for completeness and accuracy. It is then presented to the board treasurer. The director of finance and board treasurer present it to the board of directors for final approval.

Form 990, Page 6, Part VI, Line 12C

On an annual basis, each director is required to complete a director disclosure statement.

Form 990, Page 6, Part VI, Line 19

Governing documents are made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Latino Commission on Aids
EIN
13-3629466
Phone
2126753288
Address
24 WEST 25TH STREET 9TH FLOOR, NEW YORK, NY 10010-2704

Signing Officer

Name
Guillermo Chacon
Title
President
Phone
2125849300
Signed
2017-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Guillermo Chacon
Formed
1990
Legal Domicile
Ny
Voting Board Members
17
Independent Board Members
17
Employees
40

Preparer

Firm
VARGAS & RIVERA CPA'S LLP
Address
586 ROUTE 304, NEW CITY, NY 10956
Preparer
Luis C Rivera
Phone
8456383113
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

To develop and promulgate a strategy to address the aids epidemic within the latino community. In furtherance of this charitable and educational purpose, the commission works to: raise the latino community's consciousness, and that of the society as a whole regarding hiv infection among latinos; supporting the development of research, prevention, education and treatment programs that are appropriate for all latinos; promoting the latino community's right to full and speedy medical, social and governmental responses in light of the current health crisis, and comment and educate on the allocation of appropriate resources to impact communities, commmunity health education and prevention that is culturally sensitive.

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IRS990/MissionDesc0TO DEVELOP AND PROMULGATE A STRATEGY TO ADDRESS THE AIDS EPIDEMIC WITHIN THE LATINO COMMUNITY. IN FURTHERANCE OF THIS CHARITABLE AND EDUCATIONAL PURPOSE, THE COMMISSION WORKS TO: RAISE THE LATINO COMMUNITY'S CONSCIOUSNESS, AND THAT OF THE SOCIETY AS A WHOLE REGARDING HIV INFECTION AMONG LATINOS; SUPPORTING THE DEVELOPMENT OF RESEARCH, PREVENTION, EDUCATION AND TREATMENT PROGRAMS THAT ARE APPROPRIATE FOR ALL LATINOS; PROMOTING THE LATINO COMMUNITY'S RIGHT TO FULL AND SPEEDY MEDICAL, SOCIAL AND GOVERNMENTAL RESPONSES IN LIGHT OF THE CURRENT HEALTH CRISIS, AND COMMENT AND EDUCATE ON THE ALLOCATION OF APPROPRIATE RESOURCES TO IMPACT COMMUNITIES, COMMMUNITY HEALTH EDUCATION AND PREVENTION THAT IS CULTURALLY SENSITIVE.
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IRS990/OtherExpensesGrp/Desc1EQUIPMENT LEASES
IRS990/OtherExpensesGrp/Desc2REPAIRS & MAINTENANCE
IRS990/OtherExpensesGrp/Desc3DUES & SUBSCRIPTIONS
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IRS990/OtherExpensesGrp/FundraisingAmt2340
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IRS990ScheduleC/GrantsOtherOrganizationsInd0false
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IRS990ScheduleC/PaidStaffOrManagementInd0false
IRS990ScheduleC/PublicationsOrBroadcastInd0false
IRS990ScheduleC/RalliesDemonstrationsInd0false
IRS990ScheduleC/SupplementalInformationDetail/ExplanationTxt0THE COMMISSION ENGAGED AN AGENCY TO REPRESENT THE COMMISSION'S INTERESTS TO VARIOUS LEGISLATIVE BODIES.
IRS990ScheduleC/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE C, PART II-B, LINE 1
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$3.12$2.08$1.04$7.02$6.99$0.03
2024Detailed filing. Detailed filing data is available for this year.$3.04$2.03$1.01$8.38$8.37$0.01
2023Detailed filing. Detailed filing data is available for this year.$4.16$3.15$1.00$9.98$10.3$0.32
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.06$1.74$1.32$7.83$7.38$0.44
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.46$1.58$0.88$7.02$6.26$0.76
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.66$1.54$0.12$6.12$6.19$0.07
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.31$1.12$0.19$5.69$5.68$0.01
2018Detailed filing. Detailed filing data is available for this year.$1.38$1.19$0.18$4.99$4.82$0.17
2017Detailed filing. Detailed filing data is available for this year.$1.11$1.10$0.01$4.54$4.38$0.15
2016Detailed filing. Detailed filing data is available for this year.$0.86$1.00$0.14$4.07$4.08$0.01
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.75$0.88$0.13$3.46$3.50$0.04
2014Summary only. Only limited summary data is available for this year.$0.69$0.64$0.05$3.68$3.68$0.00
2013Summary only. Only limited summary data is available for this year.$0.86$0.81$0.05$4.38$4.36$0.02
2012Summary only. Only limited summary data is available for this year.$0.77$0.74$0.03$4.64$4.58$0.06
2011Summary only. Only limited summary data is available for this year.$0.95$0.98$0.03$4.49$4.82$0.33