Liabilities / Assets
65th percentile
Higher debt load relative to assets than 65% of similar nonprofits.
EIN 22-2753636 • 501(c)3 • Ludlow, MA
Profile
To provide cultural programs and classes in history, language and customs.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
65th percentile
Higher debt load relative to assets than 65% of similar nonprofits.
Liabilities / Revenue
71st percentile
Higher debt load relative to revenue than 71% of similar nonprofits.
Net Margin
85th percentile
Higher net margin than 85% of similar nonprofits.
Top Officer Pay
81st percentile
Higher top officer pay than 81% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
77th percentile
Faster asset growth than 77% of similar nonprofits.
Revenue Growth
85th percentile
Faster revenue growth than 85% of similar nonprofits.
Assets
Up$111,735
Up $21,070 (+23%) from 2023
Liabilities
Up$651
Up $651 from 2023
Net Assets
$111,084
No earlier filing loaded for comparison.
Revenue
Up$43,997
Up $15,092 (+52%) from 2023
Expenses
Up$27,170
Up $6,459 (+31%) from 2023
Net Income
Up$16,827
Up $8,633 (+105%) from 2023
Most recent year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
To provide cultural programs and classes in history,language and customs
To provide cultural programs and classes in history, language and customs.
| Description | Grants | Expenses |
|---|---|---|
| CLASSES IN HISTORY LANGUAGE AND CUSTOMS. | - | $26,033 |
| CLASSES IN HISTORY LANGUAGE AND CUSTOMS. | - | - |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| ELIZABETTE BATISTA | Pres, Sec & | - | $0 | - | - |
“Expenses repairs & maintenance 895 utilities 8,661 fees 105 insurance 4,461 supplies 2,615 advertising 525 misc taxes 37 non-investment depreciation 556 total 17,855”
“Book / tax depreciation difference 3,592”
“Building and improvements 122,678 122,678 less accumulated depreciation 106,140 106,696 total 16,538 15,982”
“PAYROLL LIABILITY 0 651”
“Classes in history language and customs.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | ELIZABETTE BATISTA |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 4135897101 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | C/O PCCA INC |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine2Txt | 0 | 33 NORWOOD STREET |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | LUDLOW |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MA |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 01056 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 23127 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 16362 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 5000 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 16827 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 1100 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 90665 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 111735 |
| IRS990EZ/GrossReceiptsAmt | 0 | 43997 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/LandAndBuildingsGrp/BOYAmt | 0 | 51000 |
| IRS990EZ/LandAndBuildingsGrp/EOYAmt | 0 | 79391 |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 90665 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 111084 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 90665 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 111084 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 4686 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | ELIZABETTE BATISTA |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | PRES, SEC & |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 16538 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 15982 |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | 3592 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 17855 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | TO PROVIDE CULTURAL PROGRAMS AND CLASSES IN HISTORY, LANGUAGE AND CUSTOMS. |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 38997 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | CLASSES IN HISTORY LANGUAGE AND CUSTOMS. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 1 | CLASSES IN HISTORY LANGUAGE AND CUSTOMS. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 26033 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 3529 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | true |
| IRS990EZ/StatesWhereCopyOfReturnIsFldCd | 0 | MA |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 651 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 27170 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 26033 |
| IRS990EZ/TotalRevenueAmt | 0 | 43997 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleA/SchoolInd | 0 | X |
| IRS990ScheduleE/ComplianceWithRevProc7550Ind | 0 | true |
| IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceAthltProgInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceEducPlcyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceOtherActyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceSchsInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd | 0 | false |
| IRS990ScheduleE/GovernmentFinancialAidRcvdInd | 0 | false |
| IRS990ScheduleE/GovernmentFinancialAidRvkdInd | 0 | false |
| IRS990ScheduleE/MaintainCpyOfAllSolInd | 0 | false |
| IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd | 0 | false |
| IRS990ScheduleE/MaintainRacialCompRecsInd | 0 | false |
| IRS990ScheduleE/MaintainScholarshipsRecsInd | 0 | false |
| IRS990ScheduleE/NondiscriminatoryPolicyStmtInd | 0 | false |
| IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd | 0 | false |
| IRS990ScheduleE/PolicyStmtInBrochuresEtcInd | 0 | false |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 0 | NOT APPLICABLE |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 1 | NOT APPLICABLE |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE E, LINE 3 |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | SCHEDULE E, LINE 4 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | EXPENSES REPAIRS & MAINTENANCE 895 UTILITIES 8,661 FEES 105 INSURANCE 4,461 SUPPLIES 2,615 ADVERTISING 525 MISC TAXES 37 NON-INVESTMENT DEPRECIATION 556 TOTAL 17,855 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | BOOK / TAX DEPRECIATION DIFFERENCE 3,592 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | BUILDING AND IMPROVEMENTS 122,678 122,678 LESS ACCUMULATED DEPRECIATION 106,140 106,696 TOTAL 16,538 15,982 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | PAYROLL LIABILITY 0 651 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | CLASSES IN HISTORY LANGUAGE AND CUSTOMS. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART I, LINE 20 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART II, LINE 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART II, LINE 26 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990-EZ, PART III, LINE 31 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | ELIZABETTE BATISTA |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRES, SEC & TREAS |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-11-14 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | PORTUGUESE COMMUNITY CULTURAL |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | ASSOCIATION INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | PORT |
| ReturnHeader/Filer/EIN | 0 | 222753636 |
| ReturnHeader/Filer/PhoneNum | 0 | 4135897101 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 33 NORWOOD STREET |
| ReturnHeader/Filer/USAddress/CityNm | 0 | LUDLOW |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | MA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 01056 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 043040103 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | GOMES DACRUZ & TRACY PC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 77 WINSOR STREET PO BOX 588 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | LUDLOW |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | MA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 010563469 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 4135897831 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-11-14 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | DAVID J MANTONI CPA |
| ReturnHeader/ReturnTs | 0 | 2025-11-17T15:38:24-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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