Civic Intelligence

Latino Learning Center Inc.

990 • Fiscal year 2014 • EIN 74-2103741

Jan 01, 2014 to Dec 31, 2014 • Filed on Feb 02, 2016

3522 PolkHouston, TX 77003

(713) 223-1391

Siviq Scores

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

Liabilities / Assets

74th percentile

0.28x

Higher debt load relative to assets than 74% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Liabilities / Revenue

78th percentile

0.31x

Higher debt load relative to revenue than 78% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Net Margin

89th percentile

41%

Higher net margin than 89% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Top Officer Pay

63rd percentile

$45,537

Higher top officer pay than 63% of similar nonprofits.

Top officer pay equals 7.8% of source-year revenue.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Asset Growth

86th percentile

35%

Faster asset growth than 86% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Revenue Growth

93rd percentile

99%

Faster revenue growth than 93% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Assets

Up

$648,103

Up $168,062 (+35%) from 2013

Net Assets

Up

$465,440

Up $250,780 (+117%) from 2013

Liabilities

Down

$182,663

Down $82,718 (-31%) from 2013

Revenue

Up

$580,669

Up $288,427 (+99%) from 2013

Expenses

Up

$342,685

Up $52,436 (+18%) from 2013

Net Income

Up

$237,984

Up $235,991 (+11841%) from 2013

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

2014

Assets$648,103
Liabilities$182,663
Net Assets$465,440

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

2014

Revenue$580,669
Expenses$342,685
Net Income$237,984
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Feb 2, 2016
Return Version
2014v6.0
Gross Receipts
$756,930
Mission and Program Overview

Mission

To provide educational and human support services

To provide educational and human support services.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$478,573$442,116▼ $36,457
Cash and Non-Interest-Bearing Accounts$338$204,878▲ $204,540
Prepaid Expenses and Deferred Charges$1,130$1,109▼ $21
Total Assets$480,041$648,103▲ $168,062
Liabilities
Unsecured Notes Loans Payable$208,863$176,145▼ $32,718
Mortgage Notes Payable Secured by Investment Property$50,000--
Other Liabilities$4,000$4,000→ $0
Accounts Payable and Accrued Expenses$2,518$2,518→ $0
Total Liabilities$265,381$182,663▼ $82,718
Net Assets / Fund Balance
Unrestricted Net Assets$214,660$465,440▲ $250,780
Total Net Assets Fund Balance$214,660$465,440▲ $250,780
Total Liabilities and Net Assets / Fund Balance$480,041$648,103▲ $168,062

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$348,102$1,064,806$1,412,908
Equipment-$104,281$104,281
Land$92,128-$92,128
Leasehold Improvements$1,886$1,314$3,200
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Rodolfo GonzalezCEOFT$45,537$45,537

Board Members and Trustees

NameTitle
John MartinezChairman
Mitchell C ContrerasVice Chair
Elias DuranDirector
Frank ColmeneroDirector
Johnny MataDirector
Ovide DuncantellDirector
John AlemanFounder Trea
Jeanie AlemanSecond Vice
Alfonso MaldonadoSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$6,896
Program Service Revenue
$59,706
Investment Income
$337,353
Other Revenue
$176,714
All Other Contributions
$6,896
Change in Net Assets
$237,984
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$211,667
Salaries, Compensation, and Employee Benefits$131,018
Total Fundraising Expense$24,005
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$35,420$57,776$24,005$117,201
Occupancy$52,379--$52,379
Fees for Services Other$33,504--$33,504
Depreciation Depletion$23,888--$23,888
Office Expenses$5,960$16,214-$22,174
Insurance$14,347--$14,347
Payroll Taxes-$13,817-$13,817
Fees for Services Accounting-$5,230-$5,230
Travel$5,020--$5,020
Other Expenses-$4,916-$4,916
All Other Expenses$3,514--$3,514
Information Technology$3,056--$3,056
Advertising$250--$250
Total Functional Expenses$177,338$141,342$24,005$342,685
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$140,788
Fundraising Direct Expenses$125,764
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Annual Gala$85,347$85,347$74,029$11,318
Food Fair$36,961$36,961$27,380$9,581
Total Events$140,788$140,788$125,764$15,024
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
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
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
No
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

John aleman jeanie aleman treasurer second vice spousal

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

The 990 is reviewed and approved by board members before it is filed.

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

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, Page 6, Part VI, Line 19

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

Filing and Contact Details

Filer

Filer Name
Latino Learning Center Inc
EIN
74-2103741
Phone
7132231391
Address
3522 POLK, HOUSTON, TX 77003

Signing Officer

Name
Rodolfo Gonzalez
Title
CEO
Phone
7132231391
Signed
2016-02-02
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Rodolfo Gonzalez
Formed
1979
Legal Domicile
TX
Voting Board Members
9
Independent Board Members
9
Employees
4

Preparer

Firm
Gomez & Company
Address
5177 RICHMOND AVE STE 1100, HOUSTON, TX 77056-6748
Preparer
Benjamin P Gomez
Phone
7136665900
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

Book / tax depreciation difference 12,796

Raw XML AppendixShowing 400 of 410 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0200100
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt054
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0102325
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0111086
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt023726
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt022246
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0259437
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt059706
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt0140788
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0140788
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.33330
IRS990ScheduleA/PublicSupportPY170Pct00.54180
IRS990ScheduleA/PublicSupportTotal170Amt0200100
IRS990ScheduleA/ThirtyThrPctSuprtTestsPY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt06896
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt012040
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt014992
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt054784
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0111388
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0200100
IRS990ScheduleA/TotalSupportAmt0600325
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0348102
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01064806
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01412908
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0104281
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0104281
IRS990ScheduleD/LandGrp/BookValueAmt092128
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt092128
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt01886
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt01314
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt03200
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt04000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0SALARIES OWED DIRECTOR
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0442116
IRS990ScheduleD/TotalLiabilityAmt04000
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt0125764
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0ANNUAL GALA
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0FOOD FAIR
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt085347
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt036961
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt018480
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0140788
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt085347
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt036961
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt018480
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt0140788
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt015024
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssOtherEventsAmt024355
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt0125764
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt074029
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt027380
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt03
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0JOHN ALEMAN JEANIE ALEMAN TREASURER SECOND VICE SPOUSAL
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE 990 IS REVIEWED AND 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/ExplanationTxt4BOOK / TAX DEPRECIATION DIFFERENCE 12,796
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0480041
IRS990/TotalAssetsEOYAmt0648103
IRS990/TotalAssetsGrp/BOYAmt0480041
IRS990/TotalAssetsGrp/EOYAmt0648103
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt06896
IRS990/TotalEmployeeCnt04
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt024005
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0141342
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0177338
IRS990/TotalFunctionalExpensesGrp/TotalAmt0342685
IRS990/TotalGrossUBIAmt0161690
IRS990/TotalLiabilitiesBOYAmt0265381
IRS990/TotalLiabilitiesEOYAmt0182663
IRS990/TotalLiabilitiesGrp/BOYAmt0265381
IRS990/TotalLiabilitiesGrp/EOYAmt0182663
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0214660
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0465440
IRS990/TotalProgramServiceExpensesAmt0177338
IRS990/TotalProgramServiceRevenueAmt059706
IRS990/TotalReportableCompFromOrgAmt045537
IRS990/TotalRevenueGrp/ExclusionAmt015078
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0397005
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0580669
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0161690
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0480041
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0648103
IRS990/TravelGrp/ProgramServicesAmt05020
IRS990/TravelGrp/TotalAmt05020
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0214660
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0465440
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt0208863
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt0176145
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt03522 POLK
IRS990/USAddress/CityNm0HOUSTON
IRS990/USAddress/StateAbbreviationCd0TX
IRS990/USAddress/ZIPCd077003
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0HTTP://WWW.LATINOLEARNINGCENTER.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-04-25 22:37:26Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0RODOLFO GONZALEZ
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CEO
ReturnHeader/BusinessOfficerGrp/PhoneNum07132231391
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-02-02
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LATINO LEARNING CENTER INC
ReturnHeader/Filer/BusinessNameControlTxt0LATI
ReturnHeader/Filer/EIN0742103741
ReturnHeader/Filer/PhoneNum07132231391
ReturnHeader/Filer/USAddress/AddressLine1Txt03522 POLK
ReturnHeader/Filer/USAddress/CityNm0HOUSTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0TX
ReturnHeader/Filer/USAddress/ZIPCd077003
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0760225893
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0GOMEZ & COMPANY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt05177 RICHMOND AVE STE 1100
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0HOUSTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0TX

Document Assets

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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