Civic Intelligence

Chicano Federation of San Diego County Inc.

990 • Fiscal year 2019 • EIN 23-7085960

Jul 01, 2018 to Jun 30, 2019 • Filed on Apr 15, 2020

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

1.10x

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

2019 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2019

Liabilities / Revenue

78th percentile

0.87x

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

2019 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2019

Net Margin

47th percentile

2.2%

Higher net margin than 47% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2019

Top Officer Pay

50th percentile

$175,727

Higher top officer pay than 50% of similar nonprofits.

Top officer pay equals 1.1% of source-year revenue.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2019

Asset Growth

30th percentile

-0.8%

Faster asset growth than 30% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2018 to 2019

Revenue Growth

51st percentile

4.0%

Faster revenue growth than 51% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2018 to 2019

Assets

Down

$12,653,564

Down $106,668 (-0.8%) from 2018

Net Assets

Up

-$1,212,059

Up $356,367 (+23%) from 2018

Liabilities

Down

$13,865,623

Down $463,035 (-3.2%) from 2018

Revenue

Up

$15,864,279

Up $615,551 (+4.0%) from 2018

Expenses

Up

$15,507,348

Up $27,651 (+0.2%) from 2018

Net Income

Up

$356,931

Up $587,900 (+255%) from 2018

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

2019

Assets$12,653,564
Liabilities$13,865,623
Net Assets-$1,212,059

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

2019

Revenue$15,864,279
Expenses$15,507,348
Net Income$356,931
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Apr 15, 2020
Return Version
2018v3.1
Gross Receipts
$16,010,647
Mission and Program Overview

Mission

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

Chicano Federation is one of San Diegos leading nonprofits. Our mission is to invest in underserved communities through programs that promote self-sufficiency, which include subsidized childcare, early childhood education, healthy nutrition for children, affordable housing, and a workforce development program.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$8,797,170$8,583,845▼ $213,325
Pledges and Grants Receivable$1,161,550$1,696,681▲ $535,131
Cash and Non-Interest-Bearing Accounts$1,606,264$1,192,954▼ $413,310
Prepaid Expenses and Deferred Charges$95,031$58,366▼ $36,665
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-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$12,760,232$12,653,564▼ $106,668
Other Assets Total$1,100,217$1,121,718▲ $21,501
Liabilities
Mortgage Notes Payable Secured by Investment Property$9,121,226$8,954,964▼ $166,262
Other Liabilities$3,356,605$3,301,475▼ $55,130
Accounts Payable and Accrued Expenses$1,821,930$1,609,184▼ $212,746
Deferred Revenue$28,897--
Total Liabilities$14,328,658$13,865,623▼ $463,035
Net Assets / Fund Balance
Permanently Rstr Net Assets$60,706$59,358▼ $1,348
Unrestricted Net Assets$-1,629,132$-1,271,417▲ $357,715
Total Net Assets Fund Balance$-1,568,426$-1,212,059▲ $356,367
Total Liabilities and Net Assets / Fund Balance$12,760,232$12,653,564▼ $106,668

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$4,539,090$3,304,917$7,844,007
Land$4,044,755-$4,044,755
Other Land Buildings-$19,171$19,171
Other Assets Org$59,358--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2018$59,922-▼ $564-$59,358
2017$58,754-▲ $1,168-$59,922
2016$54,831-▲ $3,923-$58,754
2015$58,560-▼ $3,729-$54,831
2014$60,706-▼ $2,146-$58,560
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Raymond UzetaFormer Pres/CEOFT$175,701$26$175,727
Nancy MaldonadoPresident & CEOFT$88,626$57$88,683

Highest Paid Contractors

ContractorServicesLocationCompensation
A Good Roofer INCRepair/maintenance11651 RIVERSIDE DRIVE 145, Lakeside, CA 92040$298,192
Alvarez Quality Construction INCConstruction921 DELAWARE STREET, Imperial Beach, CA 91932$249,415
Revenue and Support

Revenue Composition

Contributions and Grants
$13,326,837
Program Service Revenue
$2,605,964
Investment Income
$2,528
Other Revenue
$-71,050
All Other Contributions
$79,937
Change in Net Assets
$356,931

Audited Revenue Reconciliation

Revenue per Audited Statements
$15,864,279
Revenue Not Reported on Form 990
$145,804
Total Revenue per Audited Statements
$16,010,083
Total Revenue per Form 990
$15,864,279
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$12,703,257
Salaries, Compensation, and Employee Benefits$2,804,091
Total Fundraising Expense$63,607
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,971,429$84,838$35,857$2,092,124
All Other Expenses$594,293$28,950$10,725$633,968
Occupancy$354,357$400$159$354,916
Other Expenses$258,564$70,652$1,492$330,708
Other Employee Benefits$243,542-$7,896$251,438
Current Officers, Directors, Trustees, and Key Employees$204,645$8,804$3,723$217,172
Payroll Taxes$193,514$2,581$3,649$199,744
Travel$63,786$1,023$32$64,841
Pension Plan Contributions$43,567-$46$43,613
Insurance$28,039-$28$28,067
Depreciation Depletion-$25,489-$25,489
Total Functional Expenses$15,220,543$223,198$63,607$15,507,348

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$15,653,716
Expenses per Audited Statements$15,507,348
Total Expenses per Form 990$15,507,348
Expenses Not Reported on Form 990$146,368
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$146,368
Fundraising Gross Income$59,978
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Gala$361,638$55,478$144,434$-88,956
Total Events$361,638$55,478$144,434$-88,956
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$2,957,835
Payroll Liabilities$173,885
Deposits Payable$148,496
Program Reserves$21,259
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 to a written request. The corporation will provide copies of required documents 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
Nancy Maldonado
Title
President & CEO
Signed
2020-04-15
Discuss with paid preparer
Yes

Organization Details

Formed
1969
Legal Domicile
CA
Voting Board Members
16
Independent Board Members
16
Employees
80
Volunteers
16

Preparer

Firm
West Rhode & Roberts
Address
2741 4th Ave, San Diego, CA 92103
Preparer
Christopher M Roberts
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 $146368

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

EVENT EXPENSE $146368

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IRS990/Desc0Infant & Toddler Program - contract with licensed Family Child Care Homes to provide quality childcare for infants and toddlers ages birth to 36 months. Promoting socio-emotional, cognitive and physical development, this program provides services through our contracts with state-licensed day care homes. Our staff visit regularly to monitor the progress of the community children in the daycare centers.Barrio Logan Child Development Center - provide quality, child development services for low-income families at a preschool center that serves children ages 3-5. Barrio Logan Child Development Center is committed to fostering physical, cognitive, emotional and social development by developing and providing high quality child development services that offer an enriching and nurturing educational environment.Home-Based Early Head Start & Head Start - provide parent education services for low-income families with children ages birth-5 and connect children and parents with community resources through a home-based child development and social services program. Includes weekly in-home parenting and child development education, socializations and field trips, referrals to community resources, services for children with disabilities, resources and transportation resources.Child Nutrition Program - contract with childcare providers and reimburse them for serving nutritious meals to children in their licensed day care homes in order to improve the health and eating habits of children ages 0-13. More than 7,000 children are served healthy meals every day through our network of 850+ licensed daycare homes in San Diego, Orange County and Riverside County.
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IRS990/Form990PartVIISectionAGrp/PersonNm5DANIEL STRACENER
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IRS990/Form990PartVIISectionAGrp/TitleTxt0Director
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt2Director
IRS990/Form990PartVIISectionAGrp/TitleTxt3Director
IRS990/Form990PartVIISectionAGrp/TitleTxt4Director
IRS990/Form990PartVIISectionAGrp/TitleTxt5Director
IRS990/Form990PartVIISectionAGrp/TitleTxt6Director
IRS990/Form990PartVIISectionAGrp/TitleTxt7BOARD CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt8Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt9Director
IRS990/Form990PartVIISectionAGrp/TitleTxt10Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt11Director
IRS990/Form990PartVIISectionAGrp/TitleTxt12Director
IRS990/Form990PartVIISectionAGrp/TitleTxt13Director
IRS990/Form990PartVIISectionAGrp/TitleTxt14Director
IRS990/Form990PartVIISectionAGrp/TitleTxt15Director
IRS990/Form990PartVIISectionAGrp/TitleTxt16President & CEO
IRS990/Form990PartVIISectionAGrp/TitleTxt17Former Pres/CEO
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IRS990/Form990TFiledInd0false
IRS990/FormationYr01969
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IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
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IRS990/FundraisingActivitiesInd0true
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IRS990/GrantsToOrganizationsInd0false
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IRS990/InsuranceGrp/ProgramServicesAmt028039
IRS990/InsuranceGrp/TotalAmt028067
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/TotalAmt00
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
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IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
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IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0Chicano Federation is one of San Diegos leading nonprofits. Our mission is to invest in underserved communities through programs that promote self-sufficiency, which include subsidized childcare, early childhood education, healthy nutrition for children, affordable housing, and a workforce development program.
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IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
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IRS990/OrganizationFollowsSFAS117Ind0X
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IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0243542
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IRS990/OtherExpensesGrp/Desc0NUTRITION PROGRAM
IRS990/OtherExpensesGrp/Desc1INFANT & TODDLER PROGRAM
IRS990/OtherExpensesGrp/Desc2HOUSING PROGRAM EXPENSE
IRS990/OtherExpensesGrp/Desc3PROFESSIONAL SERVICES
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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0461
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IRS990/OtherExpensesGrp/ProgramServicesAmt3258564
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IRS990/PayrollTaxesGrp/ProgramServicesAmt0193514
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IRS990/PledgesAndGrantsReceivableGrp/BOYAmt01161550
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IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt058366
IRS990/ProfessionalFundraisingInd0false
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IRS990/ProgramServiceRevenueGrp/Desc0LOW INCOME HOUSING OTHER
IRS990/ProgramServiceRevenueGrp/Desc1LOW INCOME HOUSING RENTAL
IRS990/ProgramServiceRevenueGrp/Desc2PROGRAM SERVICE FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0469929
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt12072597
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt263438

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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