Civic Intelligence

Latin Center

990 • Fiscal year 2018 • EIN 36-3028729

Jul 01, 2017 to Jun 30, 2018 • Filed on Sep 20, 2018

2801 South HamlinChicago, IL 60623

(773) 733-5055

Siviq Scores

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

Liabilities / Assets

32nd percentile

0.02x

Higher debt load relative to assets than 32% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

37th percentile

0.05x

Higher debt load relative to revenue than 37% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

82nd percentile

27%

Higher net margin than 82% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

43rd percentile

$44,960

Higher top officer pay than 43% of similar nonprofits.

Top officer pay equals 4.5% of source-year revenue.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Asset Growth

77th percentile

14%

Faster asset growth than 77% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

32nd percentile

-2.8%

Faster revenue growth than 32% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Up

$2,344,114

Up $281,595 (+14%) from 2017

Net Assets

Up

$2,296,182

Up $274,952 (+14%) from 2017

Liabilities

Up

$47,932

Up $6,643 (+16%) from 2017

Revenue

Down

$1,005,847

Down $28,609 (-2.8%) from 2017

Expenses

Up

$730,895

Up $12,205 (+1.7%) from 2017

Net Income

Down

$274,952

Down $40,814 (-13%) from 2017

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2012: $1,392,594Liabilities 2012: $25,165Net Assets 2012: $1,367,4292012Assets 2013: $1,616,275Liabilities 2013: $2,735Net Assets 2013: $1,613,5402013Assets 2015: $1,859,841Liabilities 2015: $65,747Net Assets 2015: $1,794,0942015Assets 2016: $1,772,176Liabilities 2016: $66,712Net Assets 2016: $1,705,4642016Assets 2017: $2,062,519Liabilities 2017: $41,289Net Assets 2017: $2,021,2302017Assets 2018: $2,344,114Liabilities 2018: $47,932Net Assets 2018: $2,296,1822018Assets 2019: $2,603,835Liabilities 2019: $24,656Net Assets 2019: $2,579,1792019Assets 2020: $3,114,852Liabilities 2020: $149,713Net Assets 2020: $2,965,1392020Assets 2021: $3,511,066Liabilities 2021: $153,507Net Assets 2021: $3,357,5592021Assets 2022: $3,706,161Liabilities 2022: $40,328Net Assets 2022: $3,665,8332022Assets 2023: $4,114,067Liabilities 2023: $36,908Net Assets 2023: $4,077,1592023Assets 2024: $4,515,009Liabilities 2024: $32,684Net Assets 2024: $4,482,3252024Assets 2025: $4,989,132Liabilities 2025: $42,612Net Assets 2025: $4,946,5202025

Highlighted filing

2018

Assets$2,344,114
Liabilities$47,932
Net Assets$2,296,182

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2012: $869,9682012Expenses 2013: $914,2092013Revenue 2015: $1,332,015Expenses 2015: $1,230,413Net Income 2015: $101,6022015Revenue 2016: $522,471Expenses 2016: $611,101Net Income 2016: -$88,6302016Revenue 2017: $1,034,456Expenses 2017: $718,690Net Income 2017: $315,7662017Revenue 2018: $1,005,847Expenses 2018: $730,895Net Income 2018: $274,9522018Revenue 2019: $1,090,728Expenses 2019: $807,731Net Income 2019: $282,9972019Revenue 2020: $1,262,250Expenses 2020: $875,940Net Income 2020: $386,3102020Revenue 2021: $1,402,253Expenses 2021: $1,009,833Net Income 2021: $392,4202021Revenue 2022: $1,331,306Expenses 2022: $1,023,017Net Income 2022: $308,2892022Revenue 2023: $1,603,920Expenses 2023: $1,192,609Net Income 2023: $411,3112023Revenue 2024: $1,395,454Expenses 2024: $1,012,794Net Income 2024: $382,6602024Revenue 2025: $1,571,265Expenses 2025: $1,107,070Net Income 2025: $464,1952025

Highlighted filing

2018

Revenue$1,005,847
Expenses$730,895
Net Income$274,952
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Sep 20, 2018
Return Version
2017v2.2
Gross Receipts
$1,005,847
Mission and Program Overview

Mission

Programs developed to reduce illiteracy, joblessness, poverty, homelessness in the Chicago area through bilingual/bicultural exchange of individuals residing in inner city neighborhoods.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$1,081,657$1,512,656▲ $430,999
Land, Buildings, and Equipment, Net$555,060$536,421▼ $18,639
Pledges and Grants Receivable$401,217$269,450▼ $131,767
Cash and Non-Interest-Bearing Accounts$23,985$24,987▲ $1,002
Prepaid Expenses and Deferred Charges$600$600→ $0
Total Assets$2,062,519$2,344,114▲ $281,595
Liabilities
Deferred Revenue$25,000$25,000→ $0
Accounts Payable and Accrued Expenses$16,289$22,932▲ $6,643
Total Liabilities$41,289$47,932▲ $6,643
Net Assets / Fund Balance
Unrestricted Net Assets$2,021,230$2,296,182▲ $274,952
Total Net Assets Fund Balance$2,021,230$2,296,182▲ $274,952
Total Liabilities and Net Assets / Fund Balance$2,062,519$2,344,114▲ $281,595

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$263,434$121,799$385,233
Buildings$229,619$124,345$353,964
Equipment$3,368$136,151$139,519
Other Land Buildings$40,000$800$40,800
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Abraham CelioDevelopment CoordinatorFT$44,960$44,960
Olivia FloresExecutive DirectorFT$20,423$20,423

Board Members and Trustees

NameTitle
Elio DeArrudahPresident
Felix ColonDirector
Jonas DaSilvaDirector
Mercy ArtunduaDirector
Tomas ManjarrezDirector
Mayra GarciaFiscal Business Manager
Ricardo BatistaTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$984,731
Program Service Revenue
$16,500
Investment Income
$3,741
Other Revenue
$875
All Other Contributions
$262,036
Change in Net Assets
$274,952

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,005,848
Total Revenue per Audited Statements
$1,005,848
Total Revenue per Form 990
$1,005,848
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$574,047
Other Expenses$156,848
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$387,556$145,697-$533,253
Payroll Taxes$29,648$11,146-$40,794
All Other Expenses$22,281$1,895-$24,176
Depreciation Depletion-$20,388-$20,388
Insurance$2,534$5,912-$8,446
Office Expenses$1,494$2,242-$3,736
Other Expenses$375$3,357-$3,732
Travel$2,968--$2,968
Total Functional Expenses$513,579$217,316$0$730,895

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$730,895
Total Expenses per Audited Statements$730,895
Total Expenses per Form 990$730,895
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
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 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 governing body review Part VI line 11

The Form 990 is given to the President, Executive Director, and Business Manager for review along with the audit report. No review was conducted or will be conducted.

Conflict of interest policy compliance Part VI line 12C

The policy is written and given to the employees, every employee is required to disclose periodically any instances where a conflict of interest may arise.

CEO executive director top management comp Part VI line 15A

The compensation policy is done in three parts.

Other officer or key employee compensation Part VI line 15B

A formal review, data analysis of comparable compensation and contemporaneous documentation and recordkeeping.

Governing documents etc available to public Part VI line 19

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Latin Center
EIN
36-3028729
Address
2801 South Hamlin, Chicago, IL 60623
Doing Business As
Universidad Popular

Signing Officer

Name
Elio DeArrudah
Title
Executive Direc
Signed
2018-09-20
Discuss with paid preparer
No

Organization Details

Formed
1975
Legal Domicile
Il
Voting Board Members
6
Independent Board Members
6
Employees
28
Volunteers
53

Preparer

Firm
Benford Brown and Associates LLC
Address
8334 S Stony Island, Chicago, IL 60617
Preparer
Latasha Davis
Phone
7737311300
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IRS990/ProgSrvcAccomActy3Grp/Desc0UPs Health Literacy Initiative(or simply Health) proposes to build strong and healthy individuals, families and communities.It offers physical fitness classes and workshops on health issues affecting our communities, also aims to improve residents quality of life through nutrition, exercise and stress reduction. We offer healthy cooking, yoga dance aerobics, nutrition seminars, and guitar classes. Periodically, it hosts health-related seminars on topics such as obesity, asthma, respiratory illnesses, gardening, organic food, preventive medicine, drug abuse, alcoholism, and STDs.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt065398
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt099747
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IRS990/PYInvestmentIncomeAmt01895
IRS990/PYOtherExpensesAmt0190972
IRS990/PYOtherRevenueAmt02500
IRS990/PYProgramServiceRevenueAmt016800
IRS990/PYRevenuesLessExpensesAmt0315766
IRS990/PYSalariesCompEmpBnftPaidAmt0527718
IRS990/PYTotalExpensesAmt0718690
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IRS990/RevenueAmt0516375
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt01032561
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0522471
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt01326795
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt01153573
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IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt01895
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt01694
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt01822
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt01501
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt010653
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt01326795
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt01328617
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IRS990ScheduleD/TotalRevenuePerForm990Amt01005848
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Form 990 is given to the President, Executive Director, and Business Manager for review along with the audit report. No review was conducted or will be conducted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The policy is written and given to the employees, every employee is required to disclose periodically any instances where a conflict of interest may arise.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The compensation policy is done in three parts.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3A formal review, data analysis of comparable compensation and contemporaneous documentation and recordkeeping.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other officer or key employee compensation Part VI line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Governing documents etc available to public Part VI line 19
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IRS990/TotalEmployeeCnt028
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0217316
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0513579
IRS990/TotalFunctionalExpensesGrp/TotalAmt0730895
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt041289
IRS990/TotalLiabilitiesEOYAmt047932
IRS990/TotalLiabilitiesGrp/BOYAmt041289
IRS990/TotalLiabilitiesGrp/EOYAmt047932
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02021230
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IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0513579
IRS990/TotalProgramServiceRevenueAmt016500
IRS990/TotalReportableCompFromOrgAmt065383
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt021116
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01005847
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt053
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02344114
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/ProgramServicesAmt02968
IRS990/TravelGrp/TotalAmt02968
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt02021230
IRS990/UnrestrictedNetAssetsGrp/EOYAmt02296182
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0Elio DeArrudah
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Direc
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-09-20
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Latin Center
ReturnHeader/Filer/BusinessNameControlTxt0LATI

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