Civic Intelligence

Latino Center for Prevention & Action in Health & Welfare

990 • Fiscal year 2015 • EIN 33-0562943

Jan 01, 2015 to Dec 31, 2015 • Filed on Jun 27, 2016

450 West 4th StreetSanta Ana, CA 92701

(714) 542-7792

Siviq Scores

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

Liabilities / Assets

69th percentile

0.41x

Higher debt load relative to assets than 69% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2015

Liabilities / Revenue

79th percentile

0.87x

Higher debt load relative to revenue than 79% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2015

Net Margin

13th percentile

-18%

Higher net margin than 13% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2015

Top Officer Pay

31st percentile

$81,865

Higher top officer pay than 31% of similar nonprofits.

Top officer pay equals 2.8% of source-year revenue.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2015

Asset Growth

26th percentile

-3.7%

Faster asset growth than 26% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2014 to 2015

Revenue Growth

10th percentile

-30%

Faster revenue growth than 10% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2014 to 2015

Assets

Down

$6,082,029

Down $232,676 (-3.7%) from 2014

Net Assets

Down

$3,564,725

Down $528,791 (-13%) from 2014

Liabilities

Up

$2,517,304

Up $296,115 (+13%) from 2014

Revenue

Down

$2,893,512

Down $1,262,579 (-30%) from 2014

Expenses

Down

$3,421,669

Down $732,228 (-18%) from 2014

Net Income

Down

-$528,157

Down $530,351 (-24173%) from 2014

Historical Trend

Balance Sheet Trend

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2011: $5,330,666Liabilities 2011: $3,865,168Net Assets 2011: $1,465,4982011Assets 2014: $6,314,705Liabilities 2014: $2,221,189Net Assets 2014: $4,093,5162014Assets 2015: $6,082,029Liabilities 2015: $2,517,304Net Assets 2015: $3,564,7252015Assets 2016: $5,776,637Liabilities 2016: $2,204,970Net Assets 2016: $3,571,6672016Assets 2017: $5,585,051Liabilities 2017: $2,283,336Net Assets 2017: $3,301,7152017Assets 2018: $5,667,188Liabilities 2018: $2,271,073Net Assets 2018: $3,396,1152018Assets 2019: $5,483,136Liabilities 2019: $2,280,573Net Assets 2019: $3,202,5632019Assets 2020: $6,534,432Liabilities 2020: $2,648,903Net Assets 2020: $3,885,5292020Assets 2021: $6,603,882Liabilities 2021: $2,181,607Net Assets 2021: $4,422,2752021Assets 2022: $5,750,281Liabilities 2022: $1,893,803Net Assets 2022: $3,856,4782022Assets 2023: $6,023,173Liabilities 2023: $2,036,692Net Assets 2023: $3,986,4812023Assets 2024: $6,579,484Liabilities 2024: $2,246,010Net Assets 2024: $4,333,4742024

Highlighted filing

2015

Assets$6,082,029
Liabilities$2,517,304
Net Assets$3,564,725

Operations Trend

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

$15M$10M$5.0M$0-$5.0MExpenses 2011: $3,668,6762011Revenue 2014: $4,156,091Expenses 2014: $4,153,897Net Income 2014: $2,1942014Revenue 2015: $2,893,512Expenses 2015: $3,421,669Net Income 2015: -$528,1572015Revenue 2016: $2,531,308Expenses 2016: $2,525,334Net Income 2016: $5,9742016Revenue 2017: $2,287,715Expenses 2017: $2,557,543Net Income 2017: -$269,8282017Revenue 2018: $2,765,732Expenses 2018: $2,669,415Net Income 2018: $96,3172018Revenue 2019: $2,802,624Expenses 2019: $2,996,252Net Income 2019: -$193,6282019Revenue 2020: $9,229,557Expenses 2020: $8,585,751Net Income 2020: $643,8062020Revenue 2021: $11,335,658Expenses 2021: $10,798,912Net Income 2021: $536,7462021Revenue 2022: $8,995,599Expenses 2022: $9,557,372Net Income 2022: -$561,7732022Revenue 2023: $8,491,689Expenses 2023: $8,361,664Net Income 2023: $130,0252023Revenue 2024: $10,908,693Expenses 2024: $10,561,816Net Income 2024: $346,8772024

Highlighted filing

2015

Revenue$2,893,512
Expenses$3,421,669
Net Income-$528,157
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Jun 27, 2016
Return Version
2015v2.0
Gross Receipts
$2,952,530
Mission and Program Overview

Mission

To assist in improving the quality of life and health of uninsured and under-served people through quality preventive services and educational programs, emphasizing responsibility and full participation in decisions affecting health.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$5,766,331$5,600,266▼ $166,065
Cash and Non-Interest-Bearing Accounts$208,826$212,108▲ $3,282
Pledges and Grants Receivable$258,547$164,654▼ $93,893
Accounts Receivable$28,839$55,127▲ $26,288
Prepaid Expenses and Deferred Charges$49,599$47,946▼ $1,653
Investments Other Securities$2,563$1,928▼ $635
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$6,314,705$6,082,029▼ $232,676
Other Assets Total-$0-
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,816,284$1,793,803▼ $22,481
Other Liabilities$380,754$705,432▲ $324,678
Accounts Payable and Accrued Expenses$24,151$18,069▼ $6,082
Total Liabilities$2,221,189$2,517,304▲ $296,115
Net Assets / Fund Balance
Unrestricted Net Assets$4,093,516$3,564,725▼ $528,791
Total Net Assets Fund Balance$4,093,516$3,564,725▼ $528,791
Total Liabilities and Net Assets / Fund Balance$6,314,705$6,082,029▼ $232,676

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,490,852$477,393$3,968,245
Land$1,825,000-$1,825,000
Equipment$60,319$337,081$397,400
Leasehold Improvements$224,095$35,350$259,445
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
America BrachoPresident & CEOFT$81,865$81,865
Revenue and Support

Revenue Composition

Contributions and Grants
$2,743,982
Program Service Revenue
$133,219
Investment Income
$0
Other Revenue
$16,311
All Other Contributions
$1,881,394
Change in Net Assets
$-528,157

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,900,891
Revenue Not Reported on Financial Statements
$-7,379
Revenue Not Reported on Form 990
$-634
Other Revenue Adjustments
$-7,379
Total Revenue per Audited Statements
$2,900,257
Total Revenue per Form 990
$2,893,512
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,548,434
Other Expenses$873,235
Total Fundraising Expense$112,405
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,713,858$211,750$69,633$1,995,241
Other Employee Benefits$278,548$35,628$9,717$323,893
Depreciation Depletion$147,021$18,805$5,129$170,955
Payroll Taxes$126,794$16,218$4,423$147,435
Interest$78,095$9,989$2,724$90,808
All Other Expenses$57,101$16,288$13,843$87,232
Current Officers, Directors, Trustees, and Key Employees$70,320$8,688$2,857$81,865
Information Technology$68,633$8,779$2,394$79,806
Insurance$47,155$7,676-$54,831
Travel$26,913$21,744-$48,657
Other Expenses$27,049$3,460$944$31,453
Fees for Services Accounting$16,138$1,994$656$18,788
Office Expenses$8,107$3,153-$11,260
Occupancy$2,443$312$85$2,840
Advertising-$340-$340
Total Functional Expenses$2,914,821$394,443$112,405$3,421,669

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$3,429,048
Expenses per Audited Statements$3,421,669
Total Expenses per Form 990$3,421,669
Expenses Not Reported on Form 990$7,379
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$51,639
Fundraising Gross Income$51,639
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Gala and Other$269,884$51,639$51,639$0
Total Events$269,884$51,639$51,639-
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
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
Contract Advances$579,649
Vacation Payable$119,674
Other Payables$6,109
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
No
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

Board of directors review and approve form 990 during board of directors meeting before submitting to irs.

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

The organization requires the board members to sign an ethical pledge on a yearly basis.

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

The board review salary surveys before salary increases are approved for ceo or key employees.salary increases are reviewed, approved, and documented in the minutes of meetings of board of directors.

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

The board review salary surveys before salary increases are approved for ceo or key employees.salary increases are reviewed, approved, and documented in the minutes of meetings of board of directors.

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

Available to the public upon request via fax, email, or in person.

Filing and Contact Details

Filer

Filer Name
Latino Health Access
EIN
33-0562943
Phone
7145427792
Address
450 WEST 4TH STREET, SANTA ANA, CA 92701

Signing Officer

Name
America Bracho
Title
President & CEO
Signed
2016-06-27
Discuss with paid preparer
Yes

Organization Details

Formed
1993
Legal Domicile
CA
Voting Board Members
11
Independent Board Members
10
Employees
77
Volunteers
200

Preparer

Firm
Guzman & Gray Certified Public Accountants
Address
4510 E Pacific Coast Highway Suite, Long Beach, CA 90804
Preparer
Patrick S Guzman CPA
Phone
5624980997
Supplemental Narrative

Financial Statement Notes

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

RENTAL EXPENSES $7379

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