Civic Intelligence

Make the Road Action Fund Inc

990 • Fiscal year 2017 • EIN 27-1408443

Jan 01, 2017 to Dec 31, 2017 • Filed on Mar 14, 2020

449 Troutman Street Suite CBrooklyn, NY 11237

(212) 736-2220

Siviq Scores

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

Liabilities / Assets

84th percentile

0.48x

Higher debt load relative to assets than 84% of similar nonprofits.

2017 filings • 501(c)4 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

68th percentile

0.27x

Higher debt load relative to revenue than 68% of similar nonprofits.

2017 filings • 501(c)4 • $500k-$1M nonprofits • Source year 2017

Net Margin

4th percentile

-66%

Higher net margin than 4% of similar nonprofits.

2017 filings • 501(c)4 • $500k-$1M nonprofits • Source year 2017

Top Officer Pay

68th percentile

$0

Higher top officer pay than 68% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2017 filings • 501(c)4 • $500k-$1M nonprofits • Source year 2017

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2017

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2017

Assets

$304,559

No earlier filing loaded for comparison.

Net Assets

$159,182

No earlier filing loaded for comparison.

Liabilities

$145,377

No earlier filing loaded for comparison.

Revenue

$547,965

No earlier filing loaded for comparison.

Expenses

$907,286

No earlier filing loaded for comparison.

Net Income

-$359,321

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$10M$5.0M$0-$5.0MAssets 2017: $304,559Liabilities 2017: $145,377Net Assets 2017: $159,1822017Assets 2018: $510,915Liabilities 2018: $303,093Net Assets 2018: $207,8222018Assets 2019: $569,944Liabilities 2019: $669,696Net Assets 2019: -$99,7522019Assets 2020: $3,543,048Liabilities 2020: $1,227,046Net Assets 2020: $2,316,0022020Assets 2021: $3,871,017Liabilities 2021: $860,976Net Assets 2021: $3,010,0412021Assets 2022: $5,831,515Liabilities 2022: $2,525,663Net Assets 2022: $3,305,8522022Assets 2024: $9,259,093Liabilities 2024: $4,437,024Net Assets 2024: $4,822,0692024

Highlighted filing

2017

Assets$304,559
Liabilities$145,377
Net Assets$159,182

Operations Trend

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

$15M$10M$5.0M$0-$5.0MRevenue 2017: $547,965Expenses 2017: $907,286Net Income 2017: -$359,3212017Revenue 2018: $1,958,884Expenses 2018: $1,910,244Net Income 2018: $48,6402018Revenue 2019: $918,054Expenses 2019: $1,225,628Net Income 2019: -$307,5742019Revenue 2020: $5,101,215Expenses 2020: $2,685,461Net Income 2020: $2,415,7542020Revenue 2021: $2,269,996Expenses 2021: $1,575,957Net Income 2021: $694,0392021Revenue 2022: $5,964,350Expenses 2022: $5,181,541Net Income 2022: $782,8092022Revenue 2024: $11,842,098Expenses 2024: $11,242,862Net Income 2024: $599,2362024

Highlighted filing

2017

Revenue$547,965
Expenses$907,286
Net Income-$359,321
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Mar 14, 2020
Return Version
2017v2.3
Gross Receipts
$547,965
Mission and Program Overview

Mission

The make the road action fund works to build political power rooted in working class latino communities, promote policy solutions that improve the lives of all people, and strengthen the movement for justice through electoral and grassroots organizing to advance progressive political and policy change.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$408,223$138,609▼ $269,614
Accounts Receivable$100,371$116,458▲ $16,087
Other Notes and Loans Receivable, Net$65,274$45,903▼ $19,371
Prepaid Expenses and Deferred Charges-$1,030-
Land, Buildings, and Equipment, Net$1,501$499▼ $1,002
Total Assets$575,369$304,559▼ $270,810
Other Assets Total-$2,060-
Liabilities
Accounts Payable and Accrued Expenses$56,866$145,377▲ $88,511
Total Liabilities$56,866$145,377▲ $88,511
Net Assets / Fund Balance
Temporarily Rstr Net Assets-$150,000-
Unrestricted Net Assets$518,503$9,182▼ $509,321
Total Net Assets Fund Balance$518,503$159,182▼ $359,321
Total Liabilities and Net Assets / Fund Balance$575,369$304,559▼ $270,810

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$499$4,509$5,008
Compensation and Service Providers

Board Members and Trustees

NameTitle
Deborah AxtCo-exec. Director
Javier ValdesCo-exec. Director
Adanjesus MarinDirector
Ana Maria ArchilaDirector
Andrew FriedmanDirector
Christina JimenezDirector
Kica MatosDirector
Lucia Gomez JimenezDirector
Mike Rabinowitz-goldDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$347,149
Program Service Revenue
$197,273
Investment Income
$0
Other Revenue
$3,543
All Other Contributions
$324,680
Change in Net Assets
$-359,321
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$636,197
Other Expenses$271,089
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$442,928$68,082-$511,010
Other Employee Benefits$65,430$14,742-$80,172
Fees for Services Other$76,311$2,500-$78,811
Payroll Taxes$36,737$8,278-$45,015
Fees for Services Accounting-$32,600-$32,600
Office Expenses$1,291$23,663-$24,954
Occupancy$16,641$268-$16,909
Travel$3,228$2,744-$5,972
Other Expenses$17,426$3,977-$3,977
Insurance-$2,257-$2,257
Depreciation Depletion-$1,002-$1,002
Total Functional Expenses$716,522$190,764$0$907,286
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
Yes
In-house lobbying only
No
Subject to proxy tax
Yes

Reported Spending and Taxes

Line ItemAmount
Political Expenditures$1,174
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
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
No
Other officer compensation reviewed
No
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 2

Center for popular democracy center for popular democracy board member board member both board members of cpd make the road new york make the road new york co-director co-director both co-directors of mrny

Form 990, Page 6, Part VI, Line 11B

The 990 is prepare by our independent accounting firm and reviewed by management and our cpa accounting consultant. Once all parties are in agreement the full return is shared with the board prior to filing.

Form 990, Page 6, Part VI, Line 12C

Board reviews all conflicts.

Form 990, Page 6, Part VI, Line 19

Make the road action fund makes available, to the general public, all document it is required to by regulation.

Filing and Contact Details

Filer

Filer Name
Make the Road Action Inc
EIN
27-1408443
Address
449 TROUTMAN STREET SUITE C, BROOKLYN, NY 11237

Signing Officer

Name
Javier Valdes
Title
Co-exec. Director
Phone
2127362220
Signed
2020-03-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Javier Valdes
Formed
2009
Legal Domicile
Ny
Voting Board Members
10
Independent Board Members
10
Employees
75
Volunteers
10

Preparer

Firm
LEHMAN FLYNN VOLLARO CPA'S PC
Address
534 BROADHOLLOW ROAD - SUITE 302, MELVILLE, NY 11747
Preparer
Lawrence a Vollaro CPA
Phone
2127362220
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Item B

Part i - year of formation changed to reflect actual year incorporated. Part iii, question 4a - added in revenues of 197,273. This amount was program revenue that should have been reported here originally. Part iv, question 3 - changed to yes, organization did engage in political campaign activities. Part iv, question 5 - changed to yes, membership dues were received. Part xi, question 10a and 10b - changed to yes, organization does have state chapters. Explanation of 10b in schedule o. Part xi, question 12a, 12b, and 12c - changed all to yes. The organization did have a conflict of interest policy during the year. Part xi, question 13 - changed to yes. The organization did have a written whistleblower policy during the year. Part xi, question 14 - changed to yes. The organization did have a written document retention and destruction policy during the year. Schedule c - added in as a result of the changes to part iv, questions 3 and 5. Part xii, question 2c - changed to yes. The organization did have a committee that assumed responsibility for the audit of the financial statements and selection of an independant accountant.

FORM 990 - ORGANIZATION'S MISSION

The make the road action fund works to build political power rooted in working class latino communities, promote policy solutions that improve the lives of all people, and strengthen the movement for justice through electoral and grassroots organizing to advance progressive political and policy change.

Financial Statement Notes

Schedule D, Page 3, Part X

The fund's current accounting policy is to disclose liabilities for uncertain tax positions when a liability is probable and estimable. Management is not aware of any violations of its tax status as an organization exempt from income taxes, nor is it aware of any exposure to unrelated business income tax.

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IRS990ScheduleC/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION CONDUCTED MEMBER-TO-MEMBER AND COMMUNITY OUTREACH SUPPORTING THE ELECTION OF VARIOUS CANDIDATES FOR STATE AND LOCAL OFFICE.
IRS990ScheduleC/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE C, PART I-A, LINE 1
IRS990ScheduleC/VolunteerHoursCnt0150
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0499
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt04509
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt05008
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE FUND'S CURRENT ACCOUNTING POLICY IS TO DISCLOSE LIABILITIES FOR UNCERTAIN TAX POSITIONS WHEN A LIABILITY IS PROBABLE AND ESTIMABLE. MANAGEMENT IS NOT AWARE OF ANY VIOLATIONS OF ITS TAX STATUS AS AN ORGANIZATION EXEMPT FROM INCOME TAXES, NOR IS IT AWARE OF ANY EXPOSURE TO UNRELATED BUSINESS INCOME TAX.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0499
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PART I - YEAR OF FORMATION CHANGED TO REFLECT ACTUAL YEAR INCORPORATED. PART III, QUESTION 4A - ADDED IN REVENUES OF 197,273. THIS AMOUNT WAS PROGRAM REVENUE THAT SHOULD HAVE BEEN REPORTED HERE ORIGINALLY. PART IV, QUESTION 3 - CHANGED TO YES, ORGANIZATION DID ENGAGE IN POLITICAL CAMPAIGN ACTIVITIES. PART IV, QUESTION 5 - CHANGED TO YES, MEMBERSHIP DUES WERE RECEIVED. PART XI, QUESTION 10A AND 10B - CHANGED TO YES, ORGANIZATION DOES HAVE STATE CHAPTERS. EXPLANATION OF 10B IN SCHEDULE O. PART XI, QUESTION 12A, 12B, AND 12C - CHANGED ALL TO YES. THE ORGANIZATION DID HAVE A CONFLICT OF INTEREST POLICY DURING THE YEAR. PART XI, QUESTION 13 - CHANGED TO YES. THE ORGANIZATION DID HAVE A WRITTEN WHISTLEBLOWER POLICY DURING THE YEAR. PART XI, QUESTION 14 - CHANGED TO YES. THE ORGANIZATION DID HAVE A WRITTEN DOCUMENT RETENTION AND DESTRUCTION POLICY DURING THE YEAR. SCHEDULE C - ADDED IN AS A RESULT OF THE CHANGES TO PART IV, QUESTIONS 3 AND 5. PART XII, QUESTION 2C - CHANGED TO YES. THE ORGANIZATION DID HAVE A COMMITTEE THAT ASSUMED RESPONSIBILITY FOR THE AUDIT OF THE FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDANT ACCOUNTANT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE MAKE THE ROAD ACTION FUND WORKS TO BUILD POLITICAL POWER ROOTED IN WORKING CLASS LATINO COMMUNITIES, PROMOTE POLICY SOLUTIONS THAT IMPROVE THE LIVES OF ALL PEOPLE, AND STRENGTHEN THE MOVEMENT FOR JUSTICE THROUGH ELECTORAL AND GRASSROOTS ORGANIZING TO ADVANCE PROGRESSIVE POLITICAL AND POLICY CHANGE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CENTER FOR POPULAR DEMOCRACY CENTER FOR POPULAR DEMOCRACY BOARD MEMBER BOARD MEMBER BOTH BOARD MEMBERS OF CPD MAKE THE ROAD NEW YORK MAKE THE ROAD NEW YORK CO-DIRECTOR CO-DIRECTOR BOTH CO-DIRECTORS OF MRNY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE 990 IS PREPARE BY OUR INDEPENDENT ACCOUNTING FIRM AND REVIEWED BY MANAGEMENT AND OUR CPA ACCOUNTING CONSULTANT. ONCE ALL PARTIES ARE IN AGREEMENT THE FULL RETURN IS SHARED WITH THE BOARD PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4BOARD REVIEWS ALL CONFLICTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5MAKE THE ROAD ACTION FUND MAKES AVAILABLE, TO THE GENERAL PUBLIC, ALL DOCUMENT IT IS REQUIRED TO BY REGULATION.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, ITEM B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0NY
IRS990/SubjectToProxyTaxInd0true
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
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IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0575369
IRS990/TotalAssetsEOYAmt0304559
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IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0347149
IRS990/TotalEmployeeCnt075
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0190764
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0716522
IRS990/TotalFunctionalExpensesGrp/TotalAmt0907286
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt056866
IRS990/TotalLiabilitiesEOYAmt0145377
IRS990/TotalLiabilitiesGrp/BOYAmt056866
IRS990/TotalLiabilitiesGrp/EOYAmt0145377
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0518503
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0159182
IRS990/TotalProgramServiceExpensesAmt0716522
IRS990/TotalProgramServiceRevenueAmt0197273
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0200816
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0547965
IRS990/TotalVolunteersCnt010
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0575369
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0304559
IRS990/TravelGrp/ManagementAndGeneralAmt02744
IRS990/TravelGrp/ProgramServicesAmt03228
IRS990/TravelGrp/TotalAmt05972
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0518503
IRS990/UnrestrictedNetAssetsGrp/EOYAmt09182
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0449 TROUTMAN STREET SUITE C
IRS990/USAddress/CityNm0BROOKLYN
IRS990/USAddress/StateAbbreviationCd0NY
IRS990/USAddress/ZIPCd011237
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt010
IRS990/WebsiteAddressTxt0WWW.MAKETHEROADACTIONFUND.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02020-09-23 17:36:50Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JAVIER VALDES
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CO-EXEC. DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum02127362220
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-03-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MAKE THE ROAD ACTION INC
ReturnHeader/Filer/BusinessNameControlTxt0MAKE
ReturnHeader/Filer/EIN0271408443
ReturnHeader/Filer/USAddress/AddressLine1Txt0449 TROUTMAN STREET SUITE C
ReturnHeader/Filer/USAddress/CityNm0BROOKLYN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NY
ReturnHeader/Filer/USAddress/ZIPCd011237
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0E12668CBA138D37F7BDC7408B7956DCAFCC850C6
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0E12668CBA138D37F7BDC7408B7956DCAFCC850C6
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0108.58.72.114
ReturnHeader/FilingSecurityInformation/IPDt02020-04-14
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm015:09:37
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0134037143
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0LEHMAN FLYNN VOLLARO CPA'S PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0534 BROADHOLLOW ROAD - SUITE 302
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MELVILLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd011747
ReturnHeader/PreparerPersonGrp/PhoneNum02127362220
ReturnHeader/PreparerPersonGrp/PreparationDt02020-04-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0LAWRENCE A VOLLARO CPA
ReturnHeader/ReturnTs02020-04-14T15:09:37-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-01-01
ReturnHeader/TaxPeriodEndDt02017-12-31
ReturnHeader/TaxYr02017

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