Civic Intelligence

Chicano Federation of San Diego County Inc.

990 • Fiscal year 2016 • EIN 23-7085960

Jul 01, 2015 to Jun 30, 2016 • Filed on Dec 08, 2016

3180 University AvenueSan Diego, CA 92104

(619) 285-5600

Siviq Scores

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

Liabilities / Assets

95th percentile

1.09x

Higher debt load relative to assets than 95% of similar nonprofits.

2016 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2016

Liabilities / Revenue

78th percentile

0.97x

Higher debt load relative to revenue than 78% of similar nonprofits.

2016 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2016

Net Margin

44th percentile

1.0%

Higher net margin than 44% of similar nonprofits.

2016 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2016

Top Officer Pay

40th percentile

$148,723

Higher top officer pay than 40% of similar nonprofits.

Top officer pay equals 1.0% of source-year revenue.

2016 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2016

Asset Growth

44th percentile

0.7%

Faster asset growth than 44% of similar nonprofits.

2016 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2015 to 2016

Revenue Growth

54th percentile

4.2%

Faster revenue growth than 54% of similar nonprofits.

2016 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2015 to 2016

Assets

Up

$12,706,644

Up $92,443 (+0.7%) from 2015

Net Assets

Up

-$1,203,427

Up $146,737 (+11%) from 2015

Liabilities

Down

$13,910,071

Down $54,294 (-0.4%) from 2015

Revenue

Up

$14,395,195

Up $577,168 (+4.2%) from 2015

Expenses

Up

$14,244,729

Up $388,995 (+2.8%) from 2015

Net Income

Up

$150,466

Up $188,173 (+499%) from 2015

Historical Trend

Balance Sheet Trend

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

$30M$20M$10M$0-$10MAssets 2011: $12,333,342Liabilities 2011: $14,228,369Net Assets 2011: -$1,895,0272011Assets 2012: $13,875,496Liabilities 2012: $15,186,771Net Assets 2012: -$1,311,2752012Assets 2013: $12,882,216Liabilities 2013: $14,222,220Net Assets 2013: -$1,340,0042013Assets 2014: $12,167,495Liabilities 2014: $13,479,952Net Assets 2014: -$1,312,4572014Assets 2015: $12,614,201Liabilities 2015: $13,964,365Net Assets 2015: -$1,350,1642015Assets 2016: $12,706,644Liabilities 2016: $13,910,071Net Assets 2016: -$1,203,4272016Assets 2017: $12,631,092Liabilities 2017: $13,969,717Net Assets 2017: -$1,338,6252017Assets 2018: $12,760,232Liabilities 2018: $14,328,658Net Assets 2018: -$1,568,4262018Assets 2019: $12,653,564Liabilities 2019: $13,865,623Net Assets 2019: -$1,212,0592019Assets 2020: $14,039,823Liabilities 2020: $14,761,246Net Assets 2020: -$721,4232020Assets 2021: $15,927,216Liabilities 2021: $15,331,585Net Assets 2021: $595,6312021Assets 2022: $18,128,674Liabilities 2022: $15,004,457Net Assets 2022: $3,124,2172022Assets 2023: $18,908,477Liabilities 2023: $16,542,580Net Assets 2023: $2,365,8972023Assets 2024: $20,097,346Liabilities 2024: $13,986,312Net Assets 2024: $6,111,0342024

Highlighted filing

2016

Assets$12,706,644
Liabilities$13,910,071
Net Assets-$1,203,427

Operations Trend

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

$30M$20M$10M$0-$10MExpenses 2011: $17,826,5302011Expenses 2012: $18,352,5312012Expenses 2013: $12,768,8152013Revenue 2014: $13,407,428Expenses 2014: $13,379,881Net Income 2014: $27,5472014Revenue 2015: $13,818,027Expenses 2015: $13,855,734Net Income 2015: -$37,7072015Revenue 2016: $14,395,195Expenses 2016: $14,244,729Net Income 2016: $150,4662016Revenue 2017: $14,605,584Expenses 2017: $14,744,705Net Income 2017: -$139,1212017Revenue 2018: $15,248,728Expenses 2018: $15,479,697Net Income 2018: -$230,9692018Revenue 2019: $15,864,279Expenses 2019: $15,507,348Net Income 2019: $356,9312019Revenue 2020: $16,053,465Expenses 2020: $15,560,773Net Income 2020: $492,6922020Revenue 2021: $19,750,417Expenses 2021: $18,447,336Net Income 2021: $1,303,0812021Revenue 2022: $22,585,521Expenses 2022: $20,051,531Net Income 2022: $2,533,9902022Revenue 2023: $21,199,465Expenses 2023: $21,959,273Net Income 2023: -$759,8082023Revenue 2024: $24,658,051Expenses 2024: $20,918,745Net Income 2024: $3,739,3062024

Highlighted filing

2016

Revenue$14,395,195
Expenses$14,244,729
Net Income$150,466
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Dec 8, 2016
Return Version
2015v2.0
Gross Receipts
$14,421,776
Mission and Program Overview

Mission

To cultivate opportunities and advocate for families and individuals for a more equitable comunidad.

The chicano federation is one of san diego's leading social services agencies providing child education, health and nutrition, and housing programs. The mission of the chicano federation is to create and promote empowering opportunities for our community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$9,396,156$9,191,664▼ $204,492
Pledges and Grants Receivable$895,990$1,646,059▲ $750,069
Cash and Non-Interest-Bearing Accounts$1,238,185$749,867▼ $488,318
Prepaid Expenses and Deferred Charges$37,245$65,309▲ $28,064
Intangible Assets$38,684$35,735▼ $2,949
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Inventories for Sale or Use-$0-
Total Assets$12,614,201$12,706,644▲ $92,443
Other Assets Total$1,007,941$1,018,010▲ $10,069
Liabilities
Mortgage Notes Payable Secured by Investment Property$9,602,728$9,440,877▼ $161,851
Other Liabilities$2,608,673$2,807,032▲ $198,359
Accounts Payable and Accrued Expenses$1,731,872$1,638,347▼ $93,525
Deferred Revenue$21,092$23,815▲ $2,723
Total Liabilities$13,964,365$13,910,071▼ $54,294
Net Assets / Fund Balance
Permanently Rstr Net Assets$60,706$60,706→ $0
Unrestricted Net Assets$-1,410,870$-1,264,133▲ $146,737
Total Net Assets Fund Balance$-1,350,164$-1,203,427▲ $146,737
Total Liabilities and Net Assets / Fund Balance$12,614,201$12,706,644▲ $92,443

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$5,135,406$2,694,071$7,829,477
Land$4,044,755-$4,044,755
Other Land Buildings$11,503$7,668$19,171
Other Assets Org$54,831--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2015$58,560-▼ $3,729-$54,831
2014$60,706-▼ $2,146-$58,560
2013$55,356-▲ $5,350-$60,706
2012$52,624-▲ $2,732-$55,356
2011$53,287-▼ $663-$52,624
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Raymond UzetaPresident & CEOFT$148,710$13$148,723

Board Members and Trustees

NameTitle
Melissa DiazBoard Chair
Mario X Sierra1st Vice Chair
Mike Coggins2nd Vice Chair
Jose CanoDirector
Juan VargasDirector
Luis OsunaDirector
Delia H TalamantezSecretary
Maritza MekitarianTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Ldco INCConstruction5155 35TH STREET, San Diego, CA 92116$218,660
Williams Accountancy CorporationAccounting18952 MACARTHUR BLVD, Irvine, CA 92612$101,188
Revenue and Support

Revenue Composition

Contributions and Grants
$67,915
Program Service Revenue
$14,088,576
Investment Income
$1,262
Other Revenue
$237,442
All Other Contributions
$38,282
Change in Net Assets
$150,466

Audited Revenue Reconciliation

Revenue per Audited Statements
$14,395,195
Revenue Not Reported on Form 990
$22,852
Total Revenue per Audited Statements
$14,418,047
Total Revenue per Form 990
$14,395,195
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$11,924,393
Salaries, Compensation, and Employee Benefits$2,320,336
Total Fundraising Expense$22,112
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,562,530$172,842$5,107$1,740,479
All Other Expenses$251,695$22,105$11,625$285,425
Occupancy$211,671$63,171$868$275,710
Payroll Taxes$250,447$18,355$578$269,380
Other Expenses$258,806$3,590-$262,396
Current Officers, Directors, Trustees, and Key Employees$135,678$15,010$443$151,131
Other Employee Benefits$111,094$22,347$133$133,574
Fees for Services Accounting-$129,639-$129,639
Fees for Services Other$69,555-$2,976$72,531
Interest$55,497$1,556-$57,053
Travel$52,503--$52,503
Insurance$33,410$9,988$380$43,778
Pension Plan Contributions$22,674$3,096$2$25,772
Depreciation Depletion-$23,627-$23,627
Advertising$885--$885
Total Functional Expenses$13,737,291$485,326$22,112$14,244,729

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$14,271,310
Expenses per Audited Statements$14,244,729
Total Expenses per Form 990$14,244,729
Expenses Not Reported on Form 990$26,581
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$44,575
Fundraising Direct Expenses$26,581
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Dinner & Luncheon$74,208$44,575$26,581$17,994
Total Events$74,208$44,575$26,581$17,994
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Interest$2,513,074
Payroll Liabilities$141,305
Deposits Payable$134,785
Program Reserves$17,868
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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
Yes
Other officer compensation reviewed
Yes
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, Part VI, Line 11B: Form 990 Review Process

Our form 990 is submitted to the board for review and approval prior to filing.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

Each director, principal officer and member of a committee with governing board delegated powers shall annually sign a statement which affirms such person: has received a copy of the conflict of interest policy, has read and understands the policy, has agreed to comply with the policy and understands chicano federation is nonprofit and in order to maintain its federal tax exemption it must engage primarily in activities, which accomplish one or more of its tax-exempt purposes.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

The compensation is determined by the board of directors by using a comparison to a salary survey of comparable positions in california.

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

The compensation is determined by the president & ceo by using a comparison to a salary survey of comparable positions in california.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

The california mutual benefit corporations law and the internal revenue code require the corporation to make certain documents available for inspection by the general public. The documents available for public inspection include the following. (1) irs form 990 for the prior 3 years. (2) the application for tax-exempt status and required papers filed in support of the application, including the following (a) the application letter and a copy of the articles of incorporation, declaration of trust, or other instruments setting forth the corporation permitted powers of activities, (b) bylaws and any other code of regulations, (c) statements showing the character of the organization, the purpose of which was organized, and its activities, (d) the financial statements showing assets, liabilities, receipts and disbursements submitted with the application, (e) statements submitted with the application showing sources, of income, receipts, disposition of these amounts and whether any income or receipts are credited to surplus or may inure to the benefit of any private shareholder or individual, and (f) any other statements or documents the irs required to be filed with the corporation's application. (3) the irs's written determination letter, including any background documents relating to the determination. The documents indentified above will be available at the corporation's main office during regular business hours or provided pursuant a written request. The corporation will provide copies of required document pursuant to a written request within 30 days subject to receipt of payment for copying and mailing costs.

Filing and Contact Details

Filer

Filer Name
Chicano Federation
EIN
23-7085960
Phone
6192855600
Address
3180 UNIVERSITY AVENUE, SAN DIEGO, CA 92104

Signing Officer

Name
Raymond Uzeta
Title
President & CEO
Signed
2016-12-08
Discuss with paid preparer
Yes

Organization Details

Formed
1969
Legal Domicile
CA
Voting Board Members
8
Independent Board Members
8
Employees
95
Volunteers
8

Preparer

Firm
West Rhode & Roberts
Address
2741 4th Ave, San Diego, CA 92103
Preparer
Cheryl Rhode
Phone
6196155380
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

The Federation, a California, not-for-profit corporation, is exempt from income taxes under Section 501(c)(3) of the Internal Revenue Code and Section 23701(d) of the State Revenue and Taxation Code. The Financial Accounting Standards Board (FASB) issued Accounting Standards Codification No. 740-10, Accounting for Uncertainties in Income Taxes, which sets a minimum threshold for financial statement recognition of the benefit of a tax position taken or expected to be taken in a tax return. The Federation has reviewed its positions for all open tax years and has determined that it has no uncertain tax positions requiring accrual or disclosure.

Part XI, Line 2D: Other revenue amounts included in F/S but not included on form 990

EVENT EXPENSE $26581

Part XII, Line 2D: Other expenses and losses per audited F/S

EVENT EXPENSE $26581

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IRS990/Form990PartVIISectionAGrp/PersonNm6JOSE CANO
IRS990/Form990PartVIISectionAGrp/PersonNm7LUIS OSUNA
IRS990/Form990PartVIISectionAGrp/PersonNm8RAYMOND UZETA
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IRS990/Form990PartVIISectionAGrp/TitleTxt32ND VICE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt4Secretary
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IRS990/Form990PartVIISectionAGrp/TitleTxt6Director
IRS990/Form990PartVIISectionAGrp/TitleTxt7Director
IRS990/Form990PartVIISectionAGrp/TitleTxt8President & CEO
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IRS990/MissionDesc0THE CHICANO FEDERATION IS ONE OF SAN DIEGO'S LEADING SOCIAL SERVICES AGENCIES PROVIDING CHILD EDUCATION, HEALTH AND NUTRITION, AND HOUSING PROGRAMS. THE MISSION OF THE CHICANO FEDERATION IS TO CREATE AND PROMOTE EMPOWERING OPPORTUNITIES FOR OUR COMMUNITY.
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IRS990/ProgSrvcAccomActy3Grp/Desc0HIV RESEARCH PROJECT - PART OF THE FEDERAL CENTERS FOR DISEASE CONTROL (CDC) LONG TERM EFFORT TO MONITOR HIV PREVALENCE AND TO PROVIDE HIV TESTING AND REFERRAL TO NEEDED COMMUNITY HEALTH SERVICES. OVER 350 CLIENTS SERVED.
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$20.1$14.0$6.11$24.7$20.9$3.74
2023Detailed filing. Detailed filing data is available for this year.$18.9$16.5$2.37$21.2$22.0$0.76
2022Detailed filing. Detailed filing data is available for this year.$18.1$15.0$3.12$22.6$20.1$2.53
2021Detailed filing. Detailed filing data is available for this year.$15.9$15.3$0.60$19.8$18.4$1.30
2020Detailed filing. Detailed filing data is available for this year.$14.0$14.8$0.72$16.1$15.6$0.49
2019Detailed filing. Detailed filing data is available for this year.$12.7$13.9$1.21$15.9$15.5$0.36
2018Detailed filing. Detailed filing data is available for this year.$12.8$14.3$1.57$15.2$15.5$0.23
2017Detailed filing. Detailed filing data is available for this year.$12.6$14.0$1.34$14.6$14.7$0.14
2016Detailed filing. Detailed filing data is available for this year.$12.7$13.9$1.20$14.4$14.2$0.15
2015Detailed filing. Detailed filing data is available for this year.$12.6$14.0$1.35$13.8$13.9$0.04
2014Detailed filing. Detailed filing data is available for this year.$12.2$13.5$1.31$13.4$13.4$0.03
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$12.9$14.2$1.34$12.8
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$13.9$15.2$1.31$18.4
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$12.3$14.2$1.90$17.8