Civic Intelligence

Latino Cultural Arts Center

EIN 81-1705392 • 501(c)3 • Denver, CO

Pub. 78 Eligible990-N Coverage

Profile

The mission of the latino cultural arts center (lcac) is to strengthen the knowledge of the extensive artistic expressions of latinos living in the u.s. And globally through education, discussion, exhibition, and preservation of their historical and ongoing contributions.

1420 N Ogden Ste 102Denver, CO 80218

www.lcac-denver.org

Siviq Scores

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

Liabilities / Assets

56th percentile

0.10x

Higher debt load relative to assets than 56% of similar nonprofits.

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

Liabilities / Revenue

67th percentile

0.21x

Higher debt load relative to revenue than 67% of similar nonprofits.

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

Net Margin

93rd percentile

66%

Higher net margin than 93% of similar nonprofits.

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

Top Officer Pay

71st percentile

$110,740

Higher top officer pay than 71% of similar nonprofits.

Top officer pay equals 5.2% of source-year revenue.

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

Asset Growth

94th percentile

98%

Faster asset growth than 94% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

41st percentile

2.6%

Faster revenue growth than 41% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets56th percentile

Assets

Up

$4,354,807

Up $2,159,432 (+98%) from 2023

Liabilities

Up

$438,873

Up $423,924 (+2836%) from 2023

Net Assets

Up

$3,915,934

Up $1,735,508 (+80%) from 2023

Operations
Liabilities / Revenue67th percentileNet Margin93rd percentile

Revenue

Up

$2,129,755

Up $53,440 (+2.6%) from 2023

Expenses

Down

$725,573

Down $78,373 (-9.7%) from 2023

Net Income

Up

$1,404,182

Up $131,813 (+10%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth94th percentile

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

$6.0M$4.0M$2.0M$0Assets 2018: $39,958Liabilities 2018: $392Net Assets 2018: $39,5662018Assets 2019: $72,628Liabilities 2019: $543Net Assets 2019: $72,0852019Assets 2020: $367,405Liabilities 2020: $379Net Assets 2020: $367,0262020Assets 2021: $1,004,335Liabilities 2021: $1,210Net Assets 2021: $1,003,1252021Assets 2022: $886,418Liabilities 2022: $14,453Net Assets 2022: $871,9652022Assets 2023: $2,195,375Liabilities 2023: $14,949Net Assets 2023: $2,180,4262023Assets 2024: $4,354,807Liabilities 2024: $438,873Net Assets 2024: $3,915,9342024

Highlighted filing

2024

Assets$4,354,807
Liabilities$438,873
Net Assets$3,915,934
Open 2024 Filing

Operations Trend

Revenue Growth41st percentile

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

$3.0M$2.0M$1.0M$0Revenue 2018: $230,887Expenses 2018: $205,491Net Income 2018: $25,3962018Revenue 2019: $511,632Expenses 2019: $479,113Net Income 2019: $32,5192019Revenue 2020: $560,913Expenses 2020: $265,972Net Income 2020: $294,9412020Revenue 2021: $386,708Expenses 2021: $274,258Net Income 2021: $112,4502021Revenue 2022: $537,839Expenses 2022: $462,698Net Income 2022: $75,1412022Revenue 2023: $2,076,315Expenses 2023: $803,946Net Income 2023: $1,272,3692023Revenue 2024: $2,129,755Expenses 2024: $725,573Net Income 2024: $1,404,1822024

Highlighted filing

2024

Revenue$2,129,755
Expenses$725,573
Net Income$1,404,182
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$4,354,807
Liabilities
$438,873
Net assets
$3,915,934
Revenue
$2,129,755
Expenses
$725,573
Net income
$1,404,182
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$4.35$0.44$3.92$2.13$0.73$1.40
2023Detailed filing. Detailed filing data is available for this year.$2.20$0.01$2.18$2.08$0.80$1.27
2022Detailed filing. Detailed filing data is available for this year.$0.89$0.01$0.87$0.54$0.46$0.08
2021Detailed filing. Detailed filing data is available for this year.$1.00$0.00$1.00$0.39$0.27$0.11
2020Detailed filing. Detailed filing data is available for this year.$0.37$0.00$0.37$0.56$0.27$0.29
2019Detailed filing. Detailed filing data is available for this year.$0.07$0.00$0.07$0.51$0.48$0.03
2018Detailed filing. Detailed filing data is available for this year.$0.04$0.00$0.04$0.23$0.21$0.03
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 13, 2025
Return Version
2023v6.0
Gross Receipts
$2,140,208
Mission and Program Overview

Mission

The mission of the latino cultural arts center (lcac) is to strengthen the knowledge of the extensive artistic expressions of latinos living in the u.s. And globally through education, discussion, exhibition, and preservation of their historical and ongoing contributions.

To strengthen the knowledge of the extensive artistic expressions of latinos living in the u.s. And globablly through education, discussion, exhibition, and preservation of their historical and ongoing contribuitons.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,383,157$3,229,755▲ $1,846,598
Investments in Publicly Traded Securities-$694,819-
Investments Other Securities$619,620--
Cash and Non-Interest-Bearing Accounts$192,598$429,397▲ $236,799
Prepaid Expenses and Deferred Charges-$836-
Total Assets$2,195,375$4,354,807▲ $2,159,432
Liabilities
Other Liabilities-$400,000-
Accounts Payable and Accrued Expenses$14,949$38,873▲ $23,924
Total Liabilities$14,949$438,873▲ $423,924
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,784,293$2,820,966▲ $1,036,673
Net Assets With Donor Restrictions$396,133$1,094,968▲ $698,835
Total Net Assets Fund Balance$2,180,426$3,915,934▲ $1,735,508
Total Liabilities and Net Assets / Fund Balance$2,195,375$4,354,807▲ $2,159,432

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,801,705$70,299$2,872,004
Land$403,336-$403,336
Equipment$11,214$36,703$47,917
Other Land Buildings$13,500-$13,500

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$619,619-▲ $75,199-$694,818
2023$561,027-▲ $64,193-$619,619
2022$735,215-▼ $131,149$35,675$561,027
2021$400,580$200,000▲ $139,624-$735,215
2020-$396,134▲ $6,340-$400,580
Compensation and Service Providers
Top Officer Pay71st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Alfredo ReyesExecutive DiFT$108,150$2,590$110,740

Board Members and Trustees

NameTitle
Adrianna AbarcaChairwoman T
Bobby LefebreBoard Member
Justin GilmoreBoard Member
Ryan PattersonBoard Member
Marco Antonio AbarcaTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Whatever You Need LLCDemolition1398 SANTA ROSA DR, Santa Fe, NM 87505$120,000
Revenue and Support

Revenue Composition

Contributions and Grants
$2,075,195
Program Service Revenue
$10,570
Investment Income
$26,219
Other Revenue
$17,771
All Other Contributions
$1,939,419
Change in Net Assets
$1,404,182

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,123,400
Revenue Not Reported on Financial Statements
$6,355
Revenue Not Reported on Form 990
$115,903
Total Revenue per Audited Statements
$2,239,303
Total Revenue per Form 990
$2,129,755
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$363,983
Salaries, Compensation, and Employee Benefits$358,516
Total Fundraising Expense$87,522
Professional Fundraising Fees$3,074
Grants and Similar Amounts Paid$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$184,634$16,008$4,269$204,911
Fees for Services Other$102,181$419$23,829$126,429
Current Officers, Directors, Trustees, and Key Employees$55,370$27,685$27,685$110,740
Occupancy$24,233$16,963$7,270$48,466
Other Employee Benefits$33,364$5,603$3,898$42,865
Depreciation Depletion$19,245$13,472$5,774$38,491
Travel$19,612$2,591$1,818$24,021
Information Technology$11,842$8,289$3,552$23,683
Advertising$6,908$4,835$2,072$13,815
Fees for Services Accounting-$13,775-$13,775
Office Expenses$6,728$4,709$2,018$13,455
Fees for Service Investment Mgmnt Fees-$6,355-$6,355
Insurance$2,376$1,664$713$4,753
Other Expenses$1,615$1,130$488$3,233
Fees for Services Professional Fundraising--$3,074$3,074
All Other Expenses$1,063$750$320$2,133
Total Functional Expenses$512,071$125,980$87,522$725,573

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$835,121
Total Expenses per Form 990$725,573
Expenses per Audited Statements$719,218
Expenses Not Reported on Form 990$115,903
Expenses Not Reported on Financial Statements$6,355
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$3,074
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
-Board MemberOffice RentNo$24,000
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Refundable Grant$400,000
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
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, Page 6, Part VI, Line 2

“Adrianna abarca marco antonio abarca board member board member siblings”

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

“The form 990 of lcac is prepared and presented to the board of trustees for review. Upon board approval, it is signed and filed with the irs.”

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

“The organization annually reviews compliance with the conflict of interest policy. Trustees sign a conflict of interest form annually, which is kept on-file by the organization.”

Form 990, Page 6, Part VI, Line 19

“The organization's governing documents and financial statements are available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Latino Cultural Arts Center
EIN
81-1705392
Phone
7204969375
Address
1420 N OGDEN STE 102, DENVER, CO 80218

Signing Officer

Name
Alfredo Reyes
Title
Executive Director
Phone
7204969375
Signed
2025-05-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Alfredo Reyes
Formed
2014
Legal Domicile
Co
Voting Board Members
6
Independent Board Members
6
Employees
4
Volunteers
36

Preparer

Firm
Kundinger Corder & Montoya Pc
Address
475 LINCOLN STREET SUITE 200, DENVER, CO 80203
Preparer
Maria Montoya
Phone
3035345953
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

“Contract program labor 101,581 0 0 it services 600 419 179 grant writing 0 0 23,650 total 102,181 419 23,829”

Form 990, Page 12, Part XII, Line 2C

“The board of directors assumes responsibility for the audit and the selection of an independent audit firm. This process has not changed from the prior year.”

Financial Statement Notes

Schedule D, Page 2, Part III, Line 4

“Artwork highlights popular experiences that are overlooked by mainstream institutions and will be housed in the museum.”

Schedule D, Page 2, Part V, Line 4

“Proceeds from the endowment funds are used by lcac for program development and operations.”

Raw XML AppendixShowing 400 of 483 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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IRS990/MissionDesc0THE MISSION OF THE LATINO CULTURAL ARTS CENTER (LCAC) IS TO STRENGTHEN THE KNOWLEDGE OF THE EXTENSIVE ARTISTIC EXPRESSIONS OF LATINOS LIVING IN THE U.S. AND GLOBALLY THROUGH EDUCATION, DISCUSSION... CONTINUED ON SCHEDULE O.
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IRS990/ProgSrvcAccomActy2Grp/Desc0LAS BODEGAS ARE HOME TO THE LCAC'S PROGRAMS. THEY ARE BUILT UPON MEANINGFUL PARTNERSHIPS AT THE INTERSECTION OF VISUAL AND MULTIMEDIA ARTS, MENTAL HEALTH, AND A HEALTHY ENVIRONMENT. THE BUILDINGS WILL CONSIST OF A MULTIMEDIA LAB, TWO ARTIST STUDIOS, FOUR FLEXIBLE CLASSROOMS, AND A CAF. THEY ARE A CATALYST THAT EMPOWERS THE NEXT GENERATION OF INSPIRING STORYTELLERS, WHILE CONTRIBUTING TO GROWING AND IMPORTANT SECTORS IN COLORADO'S ECONOMY BY MAKING THEM MORE ACCESSIBLE AND DYNAMIC.
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IRS990/ProgSrvcAccomActy3Grp/Desc0OFRENDAS: LCAC'S OFRENDAS COMBINES DIA DE LOS MUERTOS TRADITIONS WITH MENTAL WELLNESS BY TEACHING PEOPLE HOW TO HAVE CONVERSATIONS ABOUT GRIEF AND LOSS, WHILE HONORING THOSE THAT HAVE COME BEFORE US.
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0ARTWORK HIGHLIGHTS POPULAR EXPERIENCES THAT ARE OVERLOOKED BY MAINSTREAM INSTITUTIONS AND WILL BE HOUSED IN THE MUSEUM.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1PROCEEDS FROM THE ENDOWMENT FUNDS ARE USED BY LCAC FOR PROGRAM DEVELOPMENT AND OPERATIONS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 2, PART III, LINE 4
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 2, PART V, LINE 4
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IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt0ABARCA INVESTMENTS TRUST
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0BOARD MEMBER
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IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0OFFICE RENT
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ADRIANNA ABARCA MARCO ANTONIO ABARCA BOARD MEMBER BOARD MEMBER SIBLINGS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FORM 990 OF LCAC IS PREPARED AND PRESENTED TO THE BOARD OF TRUSTEES FOR REVIEW. UPON BOARD APPROVAL, IT IS SIGNED AND FILED WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION ANNUALLY REVIEWS COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY. TRUSTEES SIGN A CONFLICT OF INTEREST FORM ANNUALLY, WHICH IS KEPT ON-FILE BY THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION'S GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4CONTRACT PROGRAM LABOR 101,581 0 0 IT SERVICES 600 419 179 GRANT WRITING 0 0 23,650 TOTAL 102,181 419 23,829
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE BOARD OF DIRECTORS ASSUMES RESPONSIBILITY FOR THE AUDIT AND THE SELECTION OF AN INDEPENDENT AUDIT FIRM. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.
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 IX, LINE 11G

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