Civic Intelligence

El Centro De Igualdad Y Derechos

990 • Fiscal year 2016 • EIN 26-4675255

Jul 01, 2015 to Jun 30, 2016 • Filed on May 14, 2017

714 4th Street SWAlbuquerque, NM 87102

(505) 246-1627

Siviq Scores

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

Liabilities / Assets

42nd percentile

0.06x

Higher debt load relative to assets than 42% of similar nonprofits.

2016 filings • NTEE P • $500k-$1M nonprofits • Source year 2016

Liabilities / Revenue

50th percentile

0.04x

Higher debt load relative to revenue than 50% of similar nonprofits.

2016 filings • NTEE P • $500k-$1M nonprofits • Source year 2016

Net Margin

92nd percentile

40%

Higher net margin than 92% of similar nonprofits.

2016 filings • NTEE P • $500k-$1M nonprofits • Source year 2016

Top Officer Pay

69th percentile

$62,211

Higher top officer pay than 69% of similar nonprofits.

Top officer pay equals 11.9% of source-year revenue.

2016 filings • NTEE P • $500k-$1M nonprofits • Source year 2016

Asset Growth

92nd percentile

99%

Faster asset growth than 92% of similar nonprofits.

2016 filings • NTEE P • $500k-$1M nonprofits • Annualized from 2015 to 2016

Revenue Growth

91st percentile

62%

Faster revenue growth than 91% of similar nonprofits.

2016 filings • NTEE P • $500k-$1M nonprofits • Annualized from 2015 to 2016

Assets

Up

$421,335

Up $209,562 (+99%) from 2015

Net Assets

Up

$397,846

Up $208,237 (+110%) from 2015

Liabilities

Up

$23,489

Up $1,325 (+6.0%) from 2015

Revenue

Up

$522,661

Up $200,651 (+62%) from 2015

Expenses

Up

$314,424

Up $56,226 (+22%) from 2015

Net Income

Up

$208,237

Up $144,425 (+226%) from 2015

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2011: $109,437Liabilities 2011: $16,114Net Assets 2011: $93,3232011Assets 2012: $184,411Liabilities 2012: $21,372Net Assets 2012: $163,0392012Assets 2013: $233,866Liabilities 2013: $112,524Net Assets 2013: $121,3422013Assets 2014: $96,698Liabilities 2014: $50,901Net Assets 2014: $45,7972014Assets 2015: $211,773Liabilities 2015: $22,164Net Assets 2015: $189,6092015Assets 2016: $421,335Liabilities 2016: $23,489Net Assets 2016: $397,8462016Assets 2017: $609,624Liabilities 2017: $18,633Net Assets 2017: $590,9912017Assets 2018: $377,786Liabilities 2018: $25,427Net Assets 2018: $352,3592018Assets 2019: $330,626Liabilities 2019: $25,024Net Assets 2019: $305,6022019Assets 2020: $575,328Liabilities 2020: $136,086Net Assets 2020: $439,2422020Assets 2021: $843,597Liabilities 2021: $28,476Net Assets 2021: $815,1212021Assets 2022: $1,437,726Liabilities 2022: $39,909Net Assets 2022: $1,397,8172022Assets 2023: $1,437,552Liabilities 2023: $80,237Net Assets 2023: $1,357,3152023Assets 2024: $1,685,777Liabilities 2024: $84,961Net Assets 2024: $1,600,8162024

Highlighted filing

2016

Assets$421,335
Liabilities$23,489
Net Assets$397,846

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2011: $234,3532011Expenses 2012: $302,4532012Expenses 2013: $340,3032013Revenue 2014: $237,799Expenses 2014: $313,344Net Income 2014: -$75,5452014Revenue 2015: $322,010Expenses 2015: $258,198Net Income 2015: $63,8122015Revenue 2016: $522,661Expenses 2016: $314,424Net Income 2016: $208,2372016Revenue 2017: $567,890Expenses 2017: $374,745Net Income 2017: $193,1452017Revenue 2018: $225,183Expenses 2018: $463,815Net Income 2018: -$238,6322018Revenue 2019: $372,092Expenses 2019: $418,849Net Income 2019: -$46,7572019Revenue 2020: $685,876Expenses 2020: $552,233Net Income 2020: $133,6432020Revenue 2021: $948,177Expenses 2021: $572,298Net Income 2021: $375,8792021Revenue 2022: $1,101,697Expenses 2022: $519,001Net Income 2022: $582,6962022Revenue 2023: $730,939Expenses 2023: $771,441Net Income 2023: -$40,5022023Revenue 2024: $1,098,830Expenses 2024: $855,329Net Income 2024: $243,5012024

Highlighted filing

2016

Revenue$522,661
Expenses$314,424
Net Income$208,237
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
May 14, 2017
Return Version
2015v3.0
Gross Receipts
$522,661
Mission and Program Overview

Mission

El centro de igualdad y derechos is a grass roots, latino immigrant led organization based in central new mexico that works with latino immigrant communities and allies to defend, strengthen, and advance the rights of our community. We envision a city, state and nation where immigrants can become a collective, conscious, free and powerful force dedicated to the promotion of human rights.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$155,000$396,143▲ $241,143
Cash and Non-Interest-Bearing Accounts$54,331$22,106▼ $32,225
Land, Buildings, and Equipment, Net$1,180$1,569▲ $389
Prepaid Expenses and Deferred Charges$1,225$808▼ $417
Accounts Receivable$37$709▲ $672
Total Assets$211,773$421,335▲ $209,562
Liabilities
Accounts Payable and Accrued Expenses$22,164$23,489▲ $1,325
Total Liabilities$22,164$23,489▲ $1,325
Net Assets / Fund Balance
Temporarily Rstr Net Assets$202,230$400,798▲ $198,568
Unrestricted Net Assets$-12,621$-2,952▲ $9,669
Total Net Assets Fund Balance$189,609$397,846▲ $208,237
Total Liabilities and Net Assets / Fund Balance$211,773$421,335▲ $209,562

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,569$780$2,349
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Rachel LazarExecutive DiFT$56,973$5,238$62,211

Board Members and Trustees

NameTitle
Manuel SaenzPresident
Bertha CamposDirector
John WhitlowSecretary
Barbara LopezTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$517,371
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$5,290
All Other Contributions
$517,157
Change in Net Assets
$208,237

Audited Revenue Reconciliation

Revenue per Audited Statements
$522,661
Total Revenue per Audited Statements
$522,661
Total Revenue per Form 990
$522,661
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$224,124
Other Expenses$90,300
Total Fundraising Expense$10,668
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$76,112$32,078$1,600$109,790
Current Officers, Directors, Trustees, and Key Employees$80,326$4,463$4,463$89,252
Fees for Services Other$27,854$2,323$616$30,793
Office Expenses$12,486$1,672$1,346$15,504
Payroll Taxes$11,692$2,137$449$14,278
Occupancy$10,611$648$1,257$12,516
Fees for Services Accounting$10,954$914$242$12,110
Other Employee Benefits$8,635$1,900$269$10,804
Conferences and Meetings$8,858$45$18$8,921
Travel$5,674$51$3$5,728
Insurance$1,201$77$141$1,419
Depreciation Depletion$561$99-$660
Other Expenses$38$4$62$104
Total Functional Expenses$256,648$47,108$10,668$314,424

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$314,424
Total Expenses per Audited Statements$314,424
Total Expenses per Form 990$314,424
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$5,290
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
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
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, Page 6, Part VI, Line 11B

A draft of the 990 is provided to management and the board of directors for their review and approval prior to filing.

Form 990, Page 6, Part VI, Line 15A

Compensation for top management officials is determined as part of the annual budgeting process.

Form 990, Page 6, Part VI, Line 15B

Compensation for officers or key employees, if applicable, would be determined as part of the annual budgeting process.

Form 990, Page 6, Part VI, Line 19

The organizations governing documents are maintained at the organizations office and can be obtained by contacting the executive director.

Filing and Contact Details

Filer

Filer Name
El Centro De Igualdad Y Derechos
EIN
26-4675255
Phone
5052461627
Address
714 4TH STREET SW, ALBUQUERQUE, NM 87102

Signing Officer

Name
Rachel Lazar
Title
Executive Director
Phone
5052461627
Signed
2017-05-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Rachel Lazar
Formed
2010
Legal Domicile
Nm
Voting Board Members
4
Independent Board Members
4
Employees
6
Volunteers
160

Preparer

Firm
Loftis Group LLC
Address
4811 HARDWARE RD NE STE E-4, ALBUQUERQUE, NM 87109-2023
Preparer
Armando Sanchez
Phone
5052935009
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

El centro de igualdad y derechos is a grass roots, latino immigrant led organization based in central new mexico that works with latino immigrant communities and allies to defend, strengthen, and advance the rights of our community. We envision a city, state and nation where immigrants can become a collective, conscious, free and powerful force dedicated to the promotion of human rights.

Form 990, Page 2, Part III, Line 4A

Campaigns to support pro-immigrant and non-discriminatory policies at the local and federal level that are conducive to the full integration of immigrant communities and that actively fight against anti-immigrant policy initiatives.

Financial Statement Notes

Schedule D, Page 3, Part X

El centro de igualdad y derechos (el centro) is exempt from income taxes under section 501(c)(3) of the internal revenue code and has been classified by the internal revenue service as an organization that is not a private foundation. The financial accounting standards board (fasb) issued fasb asc 740-10, accounting for uncertainty in income taxes, which provides guidance on how to measure and account for various tax positions. El centro determined no material unrecognized tax benefits or liabilities existed as of june 30, 2016. If applicable, el centro will recognize interest and penalties related to underpayment of income taxes as income tax expense. As of june 30, 2016, el centro had no amounts related to unrecognized income tax benefits and no amounts related to accrued interest and penalties. El centro does not anticipate any significant changes to unrecognized tax benefits over the next year. Management of el centro believes its activities allow it to continue to be classified as an organization exempt from income tax under section 501(c) (3) of the internal revenue code and has not identified any activities subject to unrelated business income tax. El centro files federal form 990, return of organization exempt from income tax, with the internal revenue service and copies of form 990 with states in which el centro is registered. The statute of limitations for examination of the foundation's returns expires three years from the due date of the return or the date filed, whichever is later. The foundation's returns for the years ended december 31, 2013, are still open for examination and management anticipates the statute of limitations for the return for the year ended june 30, 2016, will expire in may 2019.

Raw XML Appendix375 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0EL CENTRO DE IGUALDAD Y DERECHOS (EL CENTRO) IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND HAS BEEN CLASSIFIED BY THE INTERNAL REVENUE SERVICE AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION. THE FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ISSUED FASB ASC 740-10, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, WHICH PROVIDES GUIDANCE ON HOW TO MEASURE AND ACCOUNT FOR VARIOUS TAX POSITIONS. EL CENTRO DETERMINED NO MATERIAL UNRECOGNIZED TAX BENEFITS OR LIABILITIES EXISTED AS OF JUNE 30, 2016. IF APPLICABLE, EL CENTRO WILL RECOGNIZE INTEREST AND PENALTIES RELATED TO UNDERPAYMENT OF INCOME TAXES AS INCOME TAX EXPENSE. AS OF JUNE 30, 2016, EL CENTRO HAD NO AMOUNTS RELATED TO UNRECOGNIZED INCOME TAX BENEFITS AND NO AMOUNTS RELATED TO ACCRUED INTEREST AND PENALTIES. EL CENTRO DOES NOT ANTICIPATE ANY SIGNIFICANT CHANGES TO UNRECOGNIZED TAX BENEFITS OVER THE NEXT YEAR. MANAGEMENT OF EL CENTRO BELIEVES ITS ACTIVITIES ALLOW IT TO CONTINUE TO BE CLASSIFIED AS AN ORGANIZATION EXEMPT FROM INCOME TAX UNDER SECTION 501(C) (3) OF THE INTERNAL REVENUE CODE AND HAS NOT IDENTIFIED ANY ACTIVITIES SUBJECT TO UNRELATED BUSINESS INCOME TAX. EL CENTRO FILES FEDERAL FORM 990, RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX, WITH THE INTERNAL REVENUE SERVICE AND COPIES OF FORM 990 WITH STATES IN WHICH EL CENTRO IS REGISTERED. THE STATUTE OF LIMITATIONS FOR EXAMINATION OF THE FOUNDATION'S RETURNS EXPIRES THREE YEARS FROM THE DUE DATE OF THE RETURN OR THE DATE FILED, WHICHEVER IS LATER. THE FOUNDATION'S RETURNS FOR THE YEARS ENDED DECEMBER 31, 2013, ARE STILL OPEN FOR EXAMINATION AND MANAGEMENT ANTICIPATES THE STATUTE OF LIMITATIONS FOR THE RETURN FOR THE YEAR ENDED JUNE 30, 2016, WILL EXPIRE IN MAY 2019.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EL CENTRO DE IGUALDAD Y DERECHOS IS A GRASS ROOTS, LATINO IMMIGRANT LED ORGANIZATION BASED IN CENTRAL NEW MEXICO THAT WORKS WITH LATINO IMMIGRANT COMMUNITIES AND ALLIES TO DEFEND, STRENGTHEN, AND ADVANCE THE RIGHTS OF OUR COMMUNITY. WE ENVISION A CITY, STATE AND NATION WHERE IMMIGRANTS CAN BECOME A COLLECTIVE, CONSCIOUS, FREE AND POWERFUL FORCE DEDICATED TO THE PROMOTION OF HUMAN RIGHTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1CAMPAIGNS TO SUPPORT PRO-IMMIGRANT AND NON-DISCRIMINATORY POLICIES AT THE LOCAL AND FEDERAL LEVEL THAT ARE CONDUCIVE TO THE FULL INTEGRATION OF IMMIGRANT COMMUNITIES AND THAT ACTIVELY FIGHT AGAINST ANTI-IMMIGRANT POLICY INITIATIVES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A DRAFT OF THE 990 IS PROVIDED TO MANAGEMENT AND THE BOARD OF DIRECTORS FOR THEIR REVIEW AND APPROVAL PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3COMPENSATION FOR TOP MANAGEMENT OFFICIALS IS DETERMINED AS PART OF THE ANNUAL BUDGETING PROCESS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4COMPENSATION FOR OFFICERS OR KEY EMPLOYEES, IF APPLICABLE, WOULD BE DETERMINED AS PART OF THE ANNUAL BUDGETING PROCESS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATIONS GOVERNING DOCUMENTS ARE MAINTAINED AT THE ORGANIZATIONS OFFICE AND CAN BE OBTAINED BY CONTACTING THE EXECUTIVE DIRECTOR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
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ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0RACHEL LAZAR
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum05052461627
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-05-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0EL CENTRO DE IGUALDAD Y DERECHOS
ReturnHeader/Filer/BusinessNameControlTxt0ELCE
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ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0LOFTIS GROUP LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt04811 HARDWARE RD NE STE E-4
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ALBUQUERQUE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NM
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0871092023
ReturnHeader/PreparerPersonGrp/PhoneNum05052935009
ReturnHeader/PreparerPersonGrp/PreparationDt02017-05-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ARMANDO SANCHEZ
ReturnHeader/ReturnTs02017-05-14T21:44:01-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-07-01
ReturnHeader/TaxPeriodEndDt02016-06-30
ReturnHeader/TaxYr02015

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.69$0.08$1.60$1.10$0.86$0.24
2023Detailed filing. Detailed filing data is available for this year.$1.44$0.08$1.36$0.73$0.77$0.04
2022Detailed filing. Detailed filing data is available for this year.$1.44$0.04$1.40$1.10$0.52$0.58
2021Detailed filing. Detailed filing data is available for this year.$0.84$0.03$0.82$0.95$0.57$0.38
2020Detailed filing. Detailed filing data is available for this year.$0.58$0.14$0.44$0.69$0.55$0.13
2019Detailed filing. Detailed filing data is available for this year.$0.33$0.03$0.31$0.37$0.42$0.05
2018Detailed filing. Detailed filing data is available for this year.$0.38$0.03$0.35$0.23$0.46$0.24
2017Detailed filing. Detailed filing data is available for this year.$0.61$0.02$0.59$0.57$0.37$0.19
2016Detailed filing. Detailed filing data is available for this year.$0.42$0.02$0.40$0.52$0.31$0.21
2015Detailed filing. Detailed filing data is available for this year.$0.21$0.02$0.19$0.32$0.26$0.06
2014Detailed filing. Detailed filing data is available for this year.$0.10$0.05$0.05$0.24$0.31$0.08
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.23$0.11$0.12$0.34
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.18$0.02$0.16$0.30
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.11$0.02$0.09$0.23