Civic Intelligence

El Campito Inc

EIN 35-1438892 • 501(c)3 • South Bend, IN

Profile

To promote the educational, social and economic success of culturally diverse children and their families by providing quality programs and services to low-income families and single parents as well as others in need.

405 E Dubail AveSouth Bend, IN 46613

www.elcampito.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

38th percentile

0.02x

Higher debt load relative to assets than 38% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

29th percentile

0.01x

Higher debt load relative to revenue than 29% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

23rd percentile

-8.8%

Higher net margin than 23% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

15th percentile

-10%

Faster asset growth than 15% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2024

Revenue Growth

63rd percentile

15%

Faster revenue growth than 63% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2024

Assets

Down

$618,103

Down $325,076 (-34%) from 2023

Liabilities

Down

$13,575

Down $216,576 (-94%) from 2023

Net Assets

Down

$604,528

Down $108,500 (-15%) from 2023

Revenue

Up

$1,247,940

Up $367,971 (+42%) from 2023

Expenses

Up

$1,357,771

Up $482,166 (+55%) from 2023

Net Income

Down

-$109,831

Down $114,195 (-2617%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.0M$500K$0Assets 2011: $574,205Liabilities 2011: $162,427Net Assets 2011: $411,7782011Assets 2012: $431,989Liabilities 2012: $49,444Net Assets 2012: $382,5452012Assets 2013: $438,217Liabilities 2013: $39,791Net Assets 2013: $398,4262013Assets 2014: $434,215Liabilities 2014: $33,991Net Assets 2014: $400,2242014Assets 2015: $532,208Liabilities 2015: $46,337Net Assets 2015: $485,8712015Assets 2016: $577,973Liabilities 2016: $56,771Net Assets 2016: $521,2022016Assets 2017: $602,726Liabilities 2017: $45,833Net Assets 2017: $556,8932017Assets 2018: $540,577Liabilities 2018: $32,649Net Assets 2018: $507,9282018Assets 2019: $524,905Liabilities 2019: $33,423Net Assets 2019: $491,4822019Assets 2020: $627,376Liabilities 2020: $38,327Net Assets 2020: $589,0492020Assets 2021: $595,230Liabilities 2021: $20,554Net Assets 2021: $574,6762021Assets 2022: $765,111Liabilities 2022: $60,398Net Assets 2022: $704,7132022Assets 2023: $943,179Liabilities 2023: $230,151Net Assets 2023: $713,0282023Assets 2024: $618,103Liabilities 2024: $13,575Net Assets 2024: $604,5282024

Highlighted filing

2024

Assets$618,103
Liabilities$13,575
Net Assets$604,528

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.5M$1.0M$500K$0-$500KExpenses 2011: $481,2982011Expenses 2012: $427,1302012Revenue 2013: $395,484Expenses 2013: $379,603Net Income 2013: $15,8812013Revenue 2014: $481,962Expenses 2014: $480,162Net Income 2014: $1,8002014Revenue 2015: $625,943Expenses 2015: $538,567Net Income 2015: $87,3762015Revenue 2016: $946,431Expenses 2016: $913,072Net Income 2016: $33,3592016Revenue 2017: $734,392Expenses 2017: $707,907Net Income 2017: $26,4852017Revenue 2018: $628,535Expenses 2018: $673,156Net Income 2018: -$44,6212018Revenue 2019: $631,745Expenses 2019: $661,993Net Income 2019: -$30,2482019Revenue 2020: $794,547Expenses 2020: $710,493Net Income 2020: $84,0542020Revenue 2021: $823,206Expenses 2021: $783,949Net Income 2021: $39,2572021Revenue 2022: $936,951Expenses 2022: $800,320Net Income 2022: $136,6312022Revenue 2023: $879,969Expenses 2023: $875,605Net Income 2023: $4,3642023Revenue 2024: $1,247,940Expenses 2024: $1,357,771Net Income 2024: -$109,8312024

Highlighted filing

2024

Revenue$1,247,940
Expenses$1,357,771
Net Income-$109,831

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.62$0.01$0.60$1.25$1.36$0.11
2023Detailed filing. Detailed filing data is available for this year.$0.94$0.23$0.71$0.88$0.88$0.00
2022Detailed filing. Detailed filing data is available for this year.$0.77$0.06$0.70$0.94$0.80$0.14
2021Detailed filing. Detailed filing data is available for this year.$0.60$0.02$0.57$0.82$0.78$0.04
2020Detailed filing. Detailed filing data is available for this year.$0.63$0.04$0.59$0.79$0.71$0.08
2019Detailed filing. Detailed filing data is available for this year.$0.52$0.03$0.49$0.63$0.66$0.03
2018Detailed filing. Detailed filing data is available for this year.$0.54$0.03$0.51$0.63$0.67$0.04
2017Detailed filing. Detailed filing data is available for this year.$0.60$0.05$0.56$0.73$0.71$0.03
2016Detailed filing. Detailed filing data is available for this year.$0.58$0.06$0.52$0.95$0.91$0.03
2015Detailed filing. Detailed filing data is available for this year.$0.53$0.05$0.49$0.63$0.54$0.09
2014Detailed filing. Detailed filing data is available for this year.$0.43$0.03$0.40$0.48$0.48$0.00
2013Detailed filing. Detailed filing data is available for this year.$0.44$0.04$0.40$0.40$0.38$0.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.43$0.05$0.38$0.43
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.57$0.16$0.41$0.48
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 22, 2025
Return Version
2024v5.0
Gross Receipts
$1,253,678
Mission and Program Overview

Mission

To promote the educational, social and economic success of culturally diverse children and their families by providing quality programs and services to low-income families and single parents as well as others in need.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$296,537$310,868▲ $14,331
Cash and Non-Interest-Bearing Accounts$536,385$146,942▼ $389,443
Pledges and Grants Receivable$64,567$99,031▲ $34,464
Accounts Receivable$12,127$26,535▲ $14,408
Prepaid Expenses and Deferred Charges$167--
Total Assets$943,179$618,103▼ $325,076
Other Assets Total$33,396$34,727▲ $1,331
Liabilities
Other Liabilities$200,000--
Accounts Payable and Accrued Expenses$30,151$13,575▼ $16,576
Total Liabilities$230,151$13,575▼ $216,576
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$706,686$598,186▼ $108,500
Net Assets With Donor Restrictions$6,342$6,342→ $0
Total Net Assets Fund Balance$713,028$604,528▼ $108,500
Total Liabilities and Net Assets / Fund Balance$943,179$618,103▼ $325,076

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$58,776$191,224$250,000
Equipment$68,798$101,760$170,558
Land$158,100-$158,100
Leasehold Improvements$25,194$30,011$55,205
Other Assets Org$34,727--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$33,396-▲ $2,944-$34,727
2023$29,445-▲ $3,951-$33,396
2022$36,040-▼ $5,091-$29,445
2021$32,085-▲ $5,344-$36,040
2020$28,572-▲ $4,835-$32,085
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Aleyna MitchellDevelop & OuFT$60,003$60,003
Denyse MangesProgram ManaFT$48,598$48,598

Board Members and Trustees

NameTitle
Rob MichalakPresident
Courtney KublyBoard Member
Jen ListerBoard Member
Jessica WatkinsBoard Member
John KerseyBoard Member
Jonathan KitchensBoard Member
Nikki ElieBoard Member
Tatiana BoteroSecretary
Zulema LeeTreasurer
Shelley PulaskiVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$1,165,117
Program Service Revenue
$84,148
Investment Income
$1,613
Other Revenue
$-2,938
All Other Contributions
$12,644
Change in Net Assets
$-109,831

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,247,940
Revenue Not Reported on Form 990
$7,069
Total Revenue per Audited Statements
$1,255,009
Total Revenue per Form 990
$1,247,940
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$962,377
Other Expenses$395,394
Total Fundraising Expense$6,496
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$688,705$85,631$6,000$780,336
Occupancy$119,041$39,641-$158,682
Current Officers, Directors, Trustees, and Key Employees$48,598$60,003-$108,601
Payroll Taxes$55,512$10,965$452$66,929
Office Expenses$22,758$23,709-$46,467
Depreciation Depletion$8,255$21,239-$29,494
Fees for Services Accounting-$23,290-$23,290
All Other Expenses$6,013$12,234-$18,247
Insurance$16,044$844-$16,888
Other Expenses$28,062$10,324-$10,324
Other Employee Benefits$5,400$1,067$44$6,511
Advertising-$1,598-$1,598
Fees for Services Other-$740-$740
Total Functional Expenses$1,048,521$302,754$6,496$1,357,771

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,363,509
Expenses per Audited Statements$1,357,771
Total Expenses per Form 990$1,357,771
Expenses Not Reported on Form 990$5,738
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$5,738
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Taco Battle$24,882-$5,738-
Total Events$24,882-$5,738$-5,738
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
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
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
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, Part VI

Form 990, part vi, line 15a the directors' salaries are approved at board level. It is based on existing budget and funds raised for the director of development & community outreach.

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

The organization's director of development and community outreach and director of program and operations review the form 990 and discuss its contents with the board before the return is filed.

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

The organization's director of development and community outreach and director of program and operations and the board review all vendor relationships for potential conflicts of interest with key employees and board members prior to purchasing goods and/or services.

Form 990, Page 6, Part VI, Line 19

The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
El Campito Inc
EIN
35-1438892
Phone
5742320220
Address
405 E DUBAIL AVE, SOUTH BEND, IN 46613

Signing Officer

Name
Rob Michalak
Title
President
Phone
5742320220
Signed
2025-10-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Rob Michalak
Formed
1979
Legal Domicile
In
Voting Board Members
10
Independent Board Members
10
Employees
48
Volunteers
30

Preparer

Firm
Dwc Cpas LLC
Address
3454 DOUGLAS RD, SOUTH BEND, IN 46635
Preparer
Brian Oberlie CPA
Phone
5742339366
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

To promote the educational, social and economic success of culturally diverse children and their families by providing quality programs and services to low-income families and single parents as well as others in need.

Form 990, Part XI, Line 9

Change in value of beneficial interest in assets 1,331

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

The organization will use the income from its endowment funds for use in its operations in future years.

Schedule D, Page 3, Part X

The organization has adopted the accounting standard on accounting for uncertainty in income tax guidance which clarifies the accounting and recognition for tax positions taken or expected to be taken in its income tax returns. This standard addresses the determination of whether tax benefits claimed, or expected to be claimed, on a tax return should be recorded in the financial statements. Under this guidance, the organization may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities based on the technical merits of the position. The tax benefits that could be recognized in the financial statements from such positions would be measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. The guidance on accounting for uncertainty in income taxes also addresses derecognition, classification, interest and penalties on income taxes, and accounting in interim periods. The organization does not accrue interest or penalties associated with uncertain tax positions as part of the income tax provision. At december 31, 2024 and 2023, there were no unrecognized tax benefits identified or recorded as liabilities. The organization is no longer subject to examination by the internal revenue service or the state of indiana for years ended prior to december 31, 2021.

Schedule D, Page 4, Part XI, Line 2D

Change in beneficial interest in community foundation 1,331 special event direct donor benefits 5,738

Schedule D, Page 4, Part XII, Line 2D

Special event direct donor benefits 5,738

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IRS990/Form990PartVIISectionAGrp/TitleTxt0DEVELOP & OU
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IRS990/Form990PartVIISectionAGrp/TitleTxt8PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt9VICE PRESIDE
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IRS990/MissionDesc0TO PROMOTE THE EDUCATIONAL, SOCIAL AND ECONOMIC SUCCESS OF CULTURALLY DIVERSE CHILDREN AND THEIR FAMILIES BY PROVIDING QUALITY PROGRAMS AND SERVICES TO LOW-INCOME FAMILIES AND SINGLE PARENTS AS WELL AS OTHERS IN NEED.
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IRS990/PrincipalOfficerNm0ROB MICHALAK
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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0OTHER INCOME 52,693
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART II, LINE 10
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0847959
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION WILL USE THE INCOME FROM ITS ENDOWMENT FUNDS FOR USE IN ITS OPERATIONS IN FUTURE YEARS.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION HAS ADOPTED THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAX GUIDANCE WHICH CLARIFIES THE ACCOUNTING AND RECOGNITION FOR TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN ITS INCOME TAX RETURNS. THIS STANDARD ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED, OR EXPECTED TO BE CLAIMED, ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THIS GUIDANCE, THE ORGANIZATION MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFITS THAT COULD BE RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH POSITIONS WOULD BE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THE GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ALSO ADDRESSES DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES ON INCOME TAXES, AND ACCOUNTING IN INTERIM PERIODS. THE ORGANIZATION DOES NOT ACCRUE INTEREST OR PENALTIES ASSOCIATED WITH UNCERTAIN TAX POSITIONS AS PART OF THE INCOME TAX PROVISION. AT DECEMBER 31, 2024 AND 2023, THERE WERE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES. THE ORGANIZATION IS NO LONGER SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE OR THE STATE OF INDIANA FOR YEARS ENDED PRIOR TO DECEMBER 31, 2021.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2CHANGE IN BENEFICIAL INTEREST IN COMMUNITY FOUNDATION 1,331 SPECIAL EVENT DIRECT DONOR BENEFITS 5,738
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt3SPECIAL EVENT DIRECT DONOR BENEFITS 5,738
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 2, PART V, LINE 4
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE D, PAGE 4, PART XI, LINE 2D
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc3SCHEDULE D, PAGE 4, PART XII, LINE 2D
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