Civic Intelligence

Latino Learning Center Inc.

990 • Fiscal year 2013 • EIN 74-2103741

Jan 01, 2013 to Dec 31, 2013 • Filed on Nov 13, 2014

3522 Polk77003

(713) 223-1391

Siviq Scores

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

Liabilities / Assets

89th percentile

0.55x

Higher debt load relative to assets than 89% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Liabilities / Revenue

95th percentile

0.91x

Higher debt load relative to revenue than 95% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Net Margin

44th percentile

0.7%

Higher net margin than 44% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Top Officer Pay

97th percentile

$79,830

Higher top officer pay than 97% of similar nonprofits.

Top officer pay equals 27.3% of source-year revenue.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Asset Growth

33rd percentile

-6.6%

Faster asset growth than 33% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Annualized from 2012 to 2013

Revenue Growth

64th percentile

12%

Faster revenue growth than 64% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Annualized from 2011 to 2013

Assets

Down

$480,041

Down $34,140 (-6.6%) from 2012

Net Assets

Up

$214,660

Up $1,990 (+0.9%) from 2012

Liabilities

Down

$265,381

Down $36,130 (-12%) from 2012

Revenue

$292,242

No earlier filing loaded for comparison.

Expenses

Down

$290,249

Down $60,476 (-17%) from 2012

Net Income

$1,993

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.

$3.0M$2.0M$1.0M$0Assets 2011: $578,922Liabilities 2011: $321,751Net Assets 2011: $257,1712011Assets 2012: $514,181Liabilities 2012: $301,511Net Assets 2012: $212,6702012Assets 2013: $480,041Liabilities 2013: $265,381Net Assets 2013: $214,6602013Assets 2014: $648,103Liabilities 2014: $182,663Net Assets 2014: $465,4402014Assets 2015: $501,241Liabilities 2015: $216,618Net Assets 2015: $284,6232015Assets 2016: $445,090Liabilities 2016: $233,196Net Assets 2016: $211,8942016Assets 2017: $426,745Liabilities 2017: $218,203Net Assets 2017: $208,5422017Assets 2018: $358,592Liabilities 2018: $249,672Net Assets 2018: $108,9202018Assets 2019: $364,067Liabilities 2019: $234,869Net Assets 2019: $129,1982019Assets 2020: $406,163Liabilities 2020: $232,444Net Assets 2020: $173,7192020Assets 2021: $529,626Liabilities 2021: $277,914Net Assets 2021: $251,7122021Assets 2022: $595,069Liabilities 2022: $250,195Net Assets 2022: $344,8742022Assets 2023: $436,770Liabilities 2023: $206,757Net Assets 2023: $230,0132023Assets 2024: $2,056,564Liabilities 2024: $187,002Net Assets 2024: $1,869,5622024

Highlighted filing

2013

Assets$480,041
Liabilities$265,381
Net Assets$214,660

Operations Trend

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

$2.0M$1.0M$0-$1.0MRevenue 2011: $233,115Expenses 2011: $245,864Net Income 2011: -$12,7492011Expenses 2012: $350,7252012Revenue 2013: $292,242Expenses 2013: $290,249Net Income 2013: $1,9932013Revenue 2014: $580,669Expenses 2014: $342,685Net Income 2014: $237,9842014Revenue 2015: $225,443Expenses 2015: $349,312Net Income 2015: -$123,8692015Revenue 2016: $242,354Expenses 2016: $315,086Net Income 2016: -$72,7322016Revenue 2017: $261,374Expenses 2017: $264,726Net Income 2017: -$3,3522017Revenue 2018: $296,534Expenses 2018: $341,767Net Income 2018: -$45,2332018Revenue 2019: $242,556Expenses 2019: $232,944Net Income 2019: $9,6122019Revenue 2020: $213,199Expenses 2020: $168,678Net Income 2020: $44,5212020Revenue 2021: $326,752Expenses 2021: $248,358Net Income 2021: $78,3942021Revenue 2022: $473,157Expenses 2022: $379,995Net Income 2022: $93,1622022Revenue 2023: $231,223Expenses 2023: $278,294Net Income 2023: -$47,0712023Revenue 2024: $1,935,814Expenses 2024: $299,065Net Income 2024: $1,636,7492024

Highlighted filing

2013

Revenue$292,242
Expenses$290,249
Net Income$1,993
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Nov 13, 2014
Return Version
2013v3.1
Gross Receipts
$377,970
Mission and Program Overview

Mission

To provide educational and human support services

To provide educational & human support services

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$502,655$478,573▼ $24,082
Prepaid Expenses and Deferred Charges-$1,130-
Cash and Non-Interest-Bearing Accounts$10,395$338▼ $10,057
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$514,181$480,041▼ $34,140
Other Assets Total$1,131$0▼ $1,131
Liabilities
Unsecured Notes Loans Payable-$208,863-
Mortgage Notes Payable Secured by Investment Property$289,131$50,000▼ $239,131
Other Liabilities$5,862$4,000▼ $1,862
Accounts Payable and Accrued Expenses$6,518$2,518▼ $4,000
Total Liabilities$301,511$265,381▼ $36,130
Net Assets / Fund Balance
Unrestricted Net Assets$212,670$214,660▲ $1,990
Total Net Assets Fund Balance$212,670$214,660▲ $1,990
Total Liabilities and Net Assets / Fund Balance$514,181$480,041▼ $34,140

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$371,403$1,041,505$1,412,908
Land$104,700-$104,700
Equipment$194$104,087$104,281
Leasehold Improvements$2,276$924$3,200
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Rodolfo GonzalezCEOFT$79,830$79,830

Board Members and Trustees

NameTitle
John MartinezChairman
Mitchell C ContrerasVice Chair
Jeanie AlemanVice Chairman
Elias DuranDirector
Frank ColmeneroDirector
Johnny MataDirector
Ovide DuncantellDirector
John AlemanFounder Treasur
Alfonso MaldonadoSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$12,040
Program Service Revenue
$63,591
Investment Income
$0
Other Revenue
$216,611
All Other Contributions
$12,040
Change in Net Assets
$1,993
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$179,487
Salaries, Compensation, and Employee Benefits$110,762
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees-$79,830-$79,830
Office Expenses-$31,110-$31,110
Depreciation Depletion$24,082--$24,082
Other Salaries and Wages$17,832--$17,832
Payroll Taxes$13,100--$13,100
Interest-$6,114-$6,114
All Other Expenses$5,638--$5,638
Other Expenses$5,104$78,667-$5,104
Total Functional Expenses$94,528$195,721$0$290,249
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$200,014
Fundraising Direct Expenses$85,728
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Event 1$182,891$182,891$75,609$107,282
Event 2$17,123$17,123$10,119$7,004
Total Events$200,014$200,014$85,728$114,286
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
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
salaries owed director$4,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
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, Line 2: Description of Business or Family Relationship of Officers, Directors, Et

John Aleman, the founder treasurer, and Jeanie Aleman, the vice chairman, they are husband and wife relationship.

Form 990, Part VI, Line 11B: Form 990 Review Process

The 990 is reviewed & approved by board members before it is filed

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

The policy states that board members must recluse him/her self from voting when a conflict of interest or possible conflict of interest arises.

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

Documents are available for inspection at latino learning center's offices upon request.

Filing and Contact Details

Filer

EIN
74-2103741
Phone
7132231391

Signing Officer

Name
Rodolfo Gonzalez
Title
President & CEO
Signed
2014-11-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Rodolfo Gonzalez
Formed
1979
Legal Domicile
TX
Voting Board Members
14
Independent Board Members
14
Employees
3

Preparer

Preparer
Benjamin P Gomez
Phone
7136665900
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IRS990/OtherExpensesGrp/TotalAmt35104
IRS990/OtherLiabilitiesGrp/BOYAmt05862
IRS990/OtherLiabilitiesGrp/EOYAmt04000
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt017832
IRS990/OtherSalariesAndWagesGrp/TotalAmt017832
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt013100
IRS990/PayrollTaxesGrp/TotalAmt013100
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt01130
IRS990/PrincipalOfficerNm0RODOLFO GONZALEZ
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0PROGRAM SERVICE REVENUE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt063591
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt063591
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt014992
IRS990/PYExcessBenefitTransInd0false
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0208104
IRS990/PYOtherRevenueAmt0176945
IRS990/PYProgramServiceRevenueAmt0114287
IRS990/PYRevenuesLessExpensesAmt0-44501
IRS990/PYSalariesCompEmpBnftPaidAmt0142621
IRS990/PYTotalExpensesAmt0350725
IRS990/PYTotalRevenueAmt0306224
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt01993
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt0102325
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt012040
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt014992
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt054784
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0111388
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0160833
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0354037
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0102325
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0111086
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt023726
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt022246
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt040021
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0299404
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.54180
IRS990ScheduleA/PublicSupportPY170Pct00.69180
IRS990ScheduleA/PublicSupportTotal170Amt0354037
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt012040
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt014992
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt054784
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0111388
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0160833
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0354037
IRS990ScheduleA/TotalSupportAmt0653441
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0371403
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01041505
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01412908
IRS990ScheduleD/EquipmentGrp/BookValueAmt0194
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0104087
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0104281
IRS990ScheduleD/LandGrp/BookValueAmt0104700
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0104700
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt02276
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0924
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt03200
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt04000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0salaries owed director
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0478573
IRS990ScheduleD/TotalLiabilityAmt04000
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt085728
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt0182891
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt017123
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0200014
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt0182891
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt017123
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt0200014
IRS990ScheduleG/FundraisingEventInformationGrp/NameOfEvent1Amt0ANNUAL GALA
IRS990ScheduleG/FundraisingEventInformationGrp/NameOfEvent2Amt0FOOD FAIR 2012
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0114286
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt085728
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt075609
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt010119
IRS990ScheduleG/InPersonSolicitationsInd0X
IRS990ScheduleG/SpecialFundraisingEventsInd0X
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0John Aleman, the founder treasurer, and Jeanie Aleman, the vice chairman, they are husband and wife relationship.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE 990 IS REVIEWED & APPROVED BY BOARD MEMBERS BEFORE IT IS FILED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE POLICY STATES THAT BOARD MEMBERS MUST RECLUSE HIM/HER SELF FROM VOTING WHEN A CONFLICT OF INTEREST OR POSSIBLE CONFLICT OF INTEREST ARISES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DOCUMENTS ARE AVAILABLE FOR INSPECTION AT LATINO LEARNING CENTER'S OFFICES UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0514181
IRS990/TotalAssetsEOYAmt0480041
IRS990/TotalAssetsGrp/BOYAmt0514181
IRS990/TotalAssetsGrp/EOYAmt0480041
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt012040
IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0195721
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt094528
IRS990/TotalFunctionalExpensesGrp/TotalAmt0290249
IRS990/TotalGrossUBIAmt0102325

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.$2.06$0.19$1.87$1.94$0.30$1.64
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.44$0.21$0.23$0.23$0.28$0.05
2022Detailed filing. Detailed filing data is available for this year.$0.60$0.25$0.34$0.47$0.38$0.09
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.53$0.28$0.25$0.33$0.25$0.08
2020Detailed filing. Detailed filing data is available for this year.$0.41$0.23$0.17$0.21$0.17$0.04
2019Detailed filing. Detailed filing data is available for this year.$0.36$0.23$0.13$0.24$0.23$0.01
2018Detailed filing. Detailed filing data is available for this year.$0.36$0.25$0.11$0.30$0.34$0.05
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.43$0.22$0.21$0.26$0.26$0.00
2016Summary only. Only limited summary data is available for this year.$0.45$0.23$0.21$0.24$0.32$0.07
2015Detailed filing. Detailed filing data is available for this year.$0.50$0.22$0.28$0.23$0.35$0.12
2014Detailed filing. Detailed filing data is available for this year.$0.65$0.18$0.47$0.58$0.34$0.24
2013Detailed filing. Detailed filing data is available for this year.$0.48$0.27$0.21$0.29$0.29$0.00
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.51$0.30$0.21$0.35
2011Summary only. Only limited summary data is available for this year.$0.58$0.32$0.26$0.23$0.25$0.01
Peer Organizations

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