Civic Intelligence

Latino Learning Center Inc.

990 • Fiscal year 2017 • EIN 74-2103741

Jan 01, 2017 to Dec 31, 2017 • Filed on Aug 27, 2018

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

90th percentile

0.51x

Higher debt load relative to assets than 90% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

95th percentile

0.83x

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

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Net Margin

37th percentile

-1.3%

Higher net margin than 37% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Top Officer Pay

95th percentile

$65,609

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 25.1% of source-year revenue.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Asset Growth

37th percentile

-4.1%

Faster asset growth than 37% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

60th percentile

7.8%

Faster revenue growth than 60% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Assets

Down

$426,745

Down $18,345 (-4.1%) from 2016

Net Assets

Down

$208,542

Down $3,352 (-1.6%) from 2016

Liabilities

Down

$218,203

Down $14,993 (-6.4%) from 2016

Revenue

Up

$261,374

Up $19,020 (+7.8%) from 2016

Expenses

Down

$264,726

Down $50,360 (-16%) from 2016

Net Income

Up

-$3,352

Up $69,380 (+95%) from 2016

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

2017

Assets$426,745
Liabilities$218,203
Net Assets$208,542

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

2017

Revenue$261,374
Expenses$264,726
Net Income-$3,352
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Aug 27, 2018
Return Version
2017v2.3
Gross Receipts
$311,469
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$394,544$371,330▼ $23,214
Loans From Officers Directors$193,014$197,214▲ $4,200
Cash and Non-Interest-Bearing Accounts$48,470$54,491▲ $6,021
Total Assets$445,090$426,745▼ $18,345
Other Assets Total$2,076$924▼ $1,152
Liabilities
Mortgage Notes Payable Secured by Investment Property$14,000$14,000→ $0
Other Liabilities$26,182$6,989▼ $19,193
Total Liabilities$233,196$218,203▼ $14,993
Net Assets / Fund Balance
Unrestricted Net Assets$211,894$208,542▼ $3,352
Total Net Assets Fund Balance$211,894$208,542▼ $3,352
Total Liabilities and Net Assets / Fund Balance$445,090$426,745▼ $18,345

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$279,202$1,203,390$1,482,592
Land$92,128-$92,128
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Rodolfo GonzalezCEOFT$65,609$65,609

Board Members and Trustees

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

Revenue Composition

Contributions and Grants
$62,447
Program Service Revenue
$20,770
Investment Income
$0
Other Revenue
$178,157
All Other Contributions
$62,447
Change in Net Assets
$-3,352
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$139,097
Salaries, Compensation, and Employee Benefits$125,629
Total Fundraising Expense$32,596
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$44,763$40,138$29,051$113,952
Interest-$31,384-$31,384
Depreciation Depletion$23,214--$23,214
Occupancy$16,554--$16,554
Payroll Taxes$4,587$3,545$3,545$11,677
Fees for Services Other$9,422--$9,422
Office Expenses$7,085--$7,085
Other Expenses$5,274$11,277-$5,274
Fees for Services Accounting-$4,295-$4,295
Information Technology$1,300--$1,300
Travel$1,278--$1,278
Advertising$1,200--$1,200
All Other Expenses-$1,153-$1,153
Insurance$23--$23
Total Functional Expenses$124,414$107,716$32,596$264,726
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$52,774
Fundraising Direct Expenses$50,095
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Food Fair$52,774$52,774$41,688$11,086
Total Events$52,774$52,774$41,688$11,086
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
Loans from Officers, Directors, Trustees, and Key Employees$193,014$197,214▲ $4,200
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Salaries Owed Director$4,000
Payroll Tax Liabilities$2,989
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
2018-08-27
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Rodolfo Gonzalez
Formed
1979
Legal Domicile
TX
Voting Board Members
10
Independent Board Members
10
Employees
4

Preparer

Firm
Gomez & Company
Address
5177 RICHMOND AVE STE 1100, HOUSTON, TX 77056-6748
Preparer
Benjamin P Gomez
Phone
7136665900
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IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt074455
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt0165149
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt0140788
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0433166
IRS990ScheduleA/PrivateFoundation170Ind0X
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.19400
IRS990ScheduleA/PublicSupportPY170Pct00.12060
IRS990ScheduleA/PublicSupportTotal170Amt0128882
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt062447
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt026250
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt021249
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt06896
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt012040
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IRS990ScheduleA/TotalSupportAmt0664432
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IRS990ScheduleD/LandGrp/BookValueAmt092128
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt092128
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0279202
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt01203390
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt01482592
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt04000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt12989
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0SALARIES OWED DIRECTOR
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1PAYROLL TAX LIABILITIES
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IRS990ScheduleD/TotalLiabilityAmt06989
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt041688
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0FOOD FAIR
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IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt052774
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt052774
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt011086
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IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd1false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0BUILDING MORTGAGE
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt1BUILDING MORTGAGE
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd1X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt0112501
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt180513
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0JOHN ALEMAN
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm1JOHN MARTINEZ
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0DIRECTOR
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt1DIRECTOR
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd0true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd1true
IRS990ScheduleL/TotalBalanceDueAmt0197214
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/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
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0445090
IRS990/TotalAssetsEOYAmt0426745
IRS990/TotalAssetsGrp/BOYAmt0445090
IRS990/TotalAssetsGrp/EOYAmt0426745
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IRS990/TotalContributionsAmt062447
IRS990/TotalEmployeeCnt04
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt032596
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0107716
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0124414
IRS990/TotalFunctionalExpensesGrp/TotalAmt0264726
IRS990/TotalGrossUBIAmt0175478
IRS990/TotalLiabilitiesBOYAmt0233196
IRS990/TotalLiabilitiesEOYAmt0218203
IRS990/TotalLiabilitiesGrp/BOYAmt0233196
IRS990/TotalLiabilitiesGrp/EOYAmt0218203
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0211894
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IRS990/TotalProgramServiceExpensesAmt0124414
IRS990/TotalProgramServiceRevenueAmt020770
IRS990/TotalReportableCompFromOrgAmt065609
IRS990/TotalRevenueGrp/ExclusionAmt02679
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt020770
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0261374
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0175478
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0445090
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0426745
IRS990/TravelGrp/ProgramServicesAmt01278
IRS990/TravelGrp/TotalAmt01278
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0211894
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0208542
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt03522 POLK ST
IRS990/USAddress/CityNm0HOUSTON
IRS990/USAddress/StateAbbreviationCd0TX
IRS990/USAddress/ZIPCd077003
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt010
IRS990/WebsiteAddressTxt0HTTP://WWW.LATINOLEARNINGCENTER.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0RODOLFO GONZALEZ
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CEO
ReturnHeader/BusinessOfficerGrp/PhoneNum07132231391
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-08-27
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/FilingSecurityInformation/AtSubmissionCreationDeviceId072F3EBD4FA396766EF8D642AE3F43A0774B345FF
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0BAAB6409784C66BBD3D76D0D717FCC1072EDAE56
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0216.74.242.250
ReturnHeader/FilingSecurityInformation/IPDt02018-08-29

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
2017Detailed filing. Detailed filing data is available for this year.$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