Civic Intelligence

Comunidades Unidas

990 • Fiscal year 2023 • EIN 13-4257724

Jan 01, 2023 to Dec 31, 2023 • Filed on Nov 14, 2024

1750 West Research Way Suite 102West Valley City, UT 84119

(801) 487-4143

Siviq Scores

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

Liabilities / Assets

65th percentile

0.08x

Higher debt load relative to assets than 65% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

64th percentile

0.07x

Higher debt load relative to revenue than 64% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Net Margin

5th percentile

-72%

Higher net margin than 5% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

77th percentile

$72,061

Higher top officer pay than 77% of similar nonprofits.

Top officer pay equals 11.8% of source-year revenue.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Asset Growth

4th percentile

-44%

Faster asset growth than 4% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

10th percentile

-36%

Faster revenue growth than 10% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Assets

Down

$529,702

Down $421,840 (-44%) from 2022

Net Assets

Down

$486,435

Down $436,856 (-47%) from 2022

Liabilities

Up

$43,267

Up $15,016 (+53%) from 2022

Revenue

Down

$609,031

Down $341,862 (-36%) from 2022

Expenses

Down

$1,045,887

Down $110,243 (-9.5%) from 2022

Net Income

Down

-$436,856

Down $231,619 (-113%) from 2022

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2010: $256,512Liabilities 2010: $27,984Net Assets 2010: $228,5282010Assets 2011: $148,728Liabilities 2011: $14,176Net Assets 2011: $134,5522011Assets 2012: $153,004Liabilities 2012: $11,653Net Assets 2012: $141,3512012Assets 2013: $202,091Liabilities 2013: $10,079Net Assets 2013: $192,0122013Assets 2014: $217,335Liabilities 2014: $18,031Net Assets 2014: $199,3042014Assets 2015: $215,909Liabilities 2015: $20,221Net Assets 2015: $195,6882015Assets 2016: $327,655Liabilities 2016: $34,146Net Assets 2016: $293,5092016Assets 2017: $571,785Liabilities 2017: $16,555Net Assets 2017: $555,2302017Assets 2018: $706,004Liabilities 2018: $25,567Net Assets 2018: $680,4372018Assets 2019: $767,246Liabilities 2019: $26,566Net Assets 2019: $740,6802019Assets 2020: $950,880Liabilities 2020: $98,577Net Assets 2020: $852,3032020Assets 2021: $1,234,215Liabilities 2021: $105,687Net Assets 2021: $1,128,5282021Assets 2022: $951,542Liabilities 2022: $28,251Net Assets 2022: $923,2912022Assets 2023: $529,702Liabilities 2023: $43,267Net Assets 2023: $486,4352023Assets 2024: $518,178Liabilities 2024: $27,172Net Assets 2024: $491,0062024

Highlighted filing

2023

Assets$529,702
Liabilities$43,267
Net Assets$486,435

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2010: $284,442Expenses 2010: $295,046Net Income 2010: -$10,6042010Revenue 2011: $200,985Expenses 2011: $294,961Net Income 2011: -$93,9762011Expenses 2012: $260,7182012Revenue 2013: $317,341Expenses 2013: $266,680Net Income 2013: $50,6612013Revenue 2014: $310,011Expenses 2014: $302,719Net Income 2014: $7,2922014Revenue 2015: $367,208Expenses 2015: $370,824Net Income 2015: -$3,6162015Revenue 2016: $584,576Expenses 2016: $486,756Net Income 2016: $97,8202016Revenue 2017: $746,578Expenses 2017: $484,857Net Income 2017: $261,7212017Revenue 2018: $630,570Expenses 2018: $502,154Net Income 2018: $128,4162018Revenue 2019: $662,512Expenses 2019: $602,269Net Income 2019: $60,2432019Revenue 2020: $909,613Expenses 2020: $797,990Net Income 2020: $111,6232020Revenue 2021: $1,236,384Expenses 2021: $960,159Net Income 2021: $276,2252021Revenue 2022: $950,893Expenses 2022: $1,156,130Net Income 2022: -$205,2372022Revenue 2023: $609,031Expenses 2023: $1,045,887Net Income 2023: -$436,8562023Revenue 2024: $809,787Expenses 2024: $805,216Net Income 2024: $4,5712024

Highlighted filing

2023

Revenue$609,031
Expenses$1,045,887
Net Income-$436,856
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 14, 2024
Return Version
2023v5.1
Gross Receipts
$609,031
Mission and Program Overview

Mission

Our mission is to eliminate ethnic disparities by promoting grassroots outreach, education and capacity building as well as advocating for long term policy change. Our work is done in geographic areas with high percentages of immigrant families.

We are dedicated to empowering the Latino community in Utah to recognize and achieve their own potential and become a positive force for change in the larger community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$425,578$326,389▼ $99,189
Cash and Non-Interest-Bearing Accounts$500,837$119,523▼ $381,314
Pledges and Grants Receivable$23,527$82,190▲ $58,663
Prepaid Expenses and Deferred Charges$1,600$1,600→ $0
Land, Buildings, and Equipment, Net$0$0→ $0
Total Assets$951,542$529,702▼ $421,840
Liabilities
Accounts Payable and Accrued Expenses$28,251$43,267▲ $15,016
Total Liabilities$28,251$43,267▲ $15,016
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$819,191$481,435▼ $337,756
Net Assets With Donor Restrictions$104,100$5,000▼ $99,100
Total Net Assets Fund Balance$923,291$486,435▼ $436,856
Total Liabilities and Net Assets / Fund Balance$951,542$529,702▼ $421,840

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$0$16,200$16,200
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Mayra CedanoExecutive DirectorFT$69,901$2,160$72,061
Revenue and Support

Revenue Composition

Contributions and Grants
$596,440
Program Service Revenue
$9,906
Investment Income
$1,299
Other Revenue
$1,386
All Other Contributions
$273,456
Change in Net Assets
$-436,856

Audited Revenue Reconciliation

Revenue per Audited Statements
$609,031
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$609,031
Total Revenue per Form 990
$609,031
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$570,510
Other Expenses$402,084
Grants and Similar Amounts Paid$73,293
Total Fundraising Expense$61,139
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$343,410$89,780$15,712$448,902
Fees for Services Other$261,831$1,320$792$263,943
Grants to Domestic Individuals$73,293--$73,293
Current Officers, Directors, Trustees, and Key Employees$20,970$13,980$34,951$69,901
Payroll Taxes$27,334$7,819$3,906$39,059
Other Expenses$38,877--$38,877
Occupancy$24,160$6,903$3,452$34,515
Office Expenses$23,022$1,251$751$25,024
Conferences and Meetings$20,634--$20,634
Other Employee Benefits$7,935$2,267$1,133$11,335
Information Technology$8,704$330$138$9,172
Fees for Services Accounting-$5,998-$5,998
Travel$2,193--$2,193
Insurance$1,209$346$173$1,728
Pension Plan Contributions$919$263$131$1,313
Total Functional Expenses$854,491$130,257$61,139$1,045,887

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,045,887
Total Expenses per Audited Statements$1,045,887
Total Expenses per Form 990$1,045,887
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$1,386
Fundraising Direct Expenses$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Business relationship with 35% controlled entity
No
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
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, line 11B

A draft Form 990 is reviewed by the Executive Director, Board Chair, and Board Treasurer prior to filing.

Form 990, Part VI, Section B, line 15A

The board of directors sets the executive director's pay based on a comparison of other similarly-sized organizations.

Form 990, Part VI, Section C, line 19

Governing documents are available upon request just as Forms 990.

Filing and Contact Details

Filer

Filer Name
Comunidades Unidas
EIN
13-4257724
Phone
8014874143
Address
1750 West Research Way Suite 102, West Valley City, UT 84119

Signing Officer

Name
Mayra Cedano
Title
Executive Director
Phone
8014874143
Signed
2024-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mayra Cedano
Formed
2003
Legal Domicile
Ut
Voting Board Members
10
Independent Board Members
10
Employees
11
Volunteers
100

Preparer

Firm
Squire & Company PC
Address
1329 S 800 E, Orem, UT 84097
Preparer
M Paul Winward
Phone
8012256900
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IRS990/ProgramServiceRevenueGrp/Desc0Immigration Clinic
IRS990/ProgramServiceRevenueGrp/ExclusionAmt09906
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt09906
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0939836
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt0105289
IRS990/PYInvestmentIncomeAmt01188
IRS990/PYOtherExpensesAmt0500781
IRS990/PYOtherRevenueAmt0950893
IRS990/PYProgramServiceRevenueAmt09869
IRS990/PYRevenuesLessExpensesAmt0745656
IRS990/PYSalariesCompEmpBnftPaidAmt0550060
IRS990/PYTotalExpensesAmt01156130
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01901786
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-436856
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt09906
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0425578
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0326389
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0Other income - 2020 Amount: $ 54,389. 2021 Amount: $ 21,227. 2022 Amount: $ 9,869. 2023 Amount: $ 11,292.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0Schedule A, Part II, Line 10, Explanation of Other Income:
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0596440
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0939836
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt01214660
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0847453
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0627824
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt04226213
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt01299
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt01188
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0497
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0716
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt01114
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt04814
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt014751
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt011292
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt09869
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt021227
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt054389
IRS990ScheduleA/OtherIncome170Grp/TotalAmt096777
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.97120
IRS990ScheduleA/PublicSupportPY170Pct00.96860
IRS990ScheduleA/PublicSupportTotal170Amt04226213
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0596440
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0939836
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt01214660
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0847453
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0627824
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt04226213
IRS990ScheduleA/TotalSupportAmt04351682
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus3YearsAmt06055
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus4YearsAmt017823
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt023878
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt00
IRS990ScheduleD/EquipmentGrp/DepreciationAmt016200
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt016200
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01045887
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0609031
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt01045887
IRS990ScheduleD/TotalRevenuePerForm990Amt0609031
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0609031
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01045887
IRS990ScheduleI/GrantRecordsMaintainedInd00
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt073293
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0Financial assistance
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt0200
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A draft Form 990 is reviewed by the Executive Director, Board Chair, and Board Treasurer prior to filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The board of directors sets the executive director's pay based on a comparison of other similarly-sized organizations.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Governing documents are available upon request just as Forms 990.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section C, line 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0951542
IRS990/TotalAssetsEOYAmt0529702
IRS990/TotalAssetsGrp/BOYAmt0951542
IRS990/TotalAssetsGrp/EOYAmt0529702
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0596440
IRS990/TotalEmployeeCnt011
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt061139
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0130257
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0854491
IRS990/TotalFunctionalExpensesGrp/TotalAmt01045887
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt028251
IRS990/TotalLiabilitiesEOYAmt043267
IRS990/TotalLiabilitiesGrp/BOYAmt028251
IRS990/TotalLiabilitiesGrp/EOYAmt043267
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0923291
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0486435
IRS990/TotalOtherCompensationAmt02160
IRS990/TotalProgramServiceExpensesAmt0854491
IRS990/TotalProgramServiceRevenueAmt09906
IRS990/TotalReportableCompFromOrgAmt069901
IRS990/TotalRevenueGrp/ExclusionAmt012591
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0609031
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt0100
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0951542
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0529702
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt02193
IRS990/TravelGrp/TotalAmt02193
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.52$0.03$0.49$0.81$0.81$0.00
2023Detailed filing. Detailed filing data is available for this year.$0.53$0.04$0.49$0.61$1.05$0.44
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.95$0.03$0.92$0.95$1.16$0.21
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.23$0.11$1.13$1.24$0.96$0.28
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.95$0.10$0.85$0.91$0.80$0.11
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.77$0.03$0.74$0.66$0.60$0.06
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.71$0.03$0.68$0.63$0.50$0.13
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.57$0.02$0.56$0.75$0.48$0.26
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.33$0.03$0.29$0.58$0.49$0.10
2015Detailed filing. Detailed filing data is available for this year.$0.22$0.02$0.20$0.37$0.37$0.00
2014Detailed filing. Detailed filing data is available for this year.$0.22$0.02$0.20$0.31$0.30$0.01
2013XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.20$0.01$0.19$0.32$0.27$0.05
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.15$0.01$0.14$0.26
2011Summary only. Only limited summary data is available for this year.$0.15$0.01$0.13$0.20$0.29$0.09
2010Summary only. Only limited summary data is available for this year.$0.26$0.03$0.23$0.28$0.30$0.01