Civic Intelligence

Centro Lancaster Ltd.

990 • Fiscal year 2018 • EIN 81-3782414

Jan 01, 2018 to Dec 31, 2018 • Filed on May 31, 2019

Organization ProfileN/A
453 South Lime Street No BLancaster, PA 17602

(717) 397-6267

Siviq Scores

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

Liabilities / Assets

93rd percentile

1.06x

Higher debt load relative to assets than 93% of similar nonprofits.

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

Liabilities / Revenue

99th percentile

20.68x

Higher debt load relative to revenue than 99% of similar nonprofits.

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

Net Margin

4th percentile

-70%

Higher net margin than 4% of similar nonprofits.

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

Top Officer Pay

84th percentile

$151,436

Higher top officer pay than 84% of similar nonprofits.

Top officer pay equals 73.3% of source-year revenue.

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

Asset Growth

32nd percentile

-2.9%

Faster asset growth than 32% of similar nonprofits.

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

Revenue Growth

99th percentile

1541%

Faster revenue growth than 99% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets93rd percentile

Assets

Down

$4,042,803

Down $120,035 (-2.9%) from 2017

Net Assets

Down

-$232,419

Down $145,566 (-168%) from 2017

Liabilities

Up

$4,275,222

Up $25,531 (+0.6%) from 2017

Revenue And Expenses
Liabilities / Revenue99th percentileNet Margin4th percentile

Revenue

Up

$206,724

Up $194,125 (+1541%) from 2017

Expenses

Up

$352,290

Up $256,864 (+269%) from 2017

Net Income

Down

-$145,566

Down $62,739 (-76%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth32nd percentile

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

$6.0M$4.0M$2.0M$0-$2.0MAssets 2017: $4,162,838Liabilities 2017: $4,249,691Net Assets 2017: -$86,8532017Assets 2018: $4,042,803Liabilities 2018: $4,275,222Net Assets 2018: -$232,4192018Assets 2019: $3,917,653Liabilities 2019: $4,303,760Net Assets 2019: -$386,1072019Assets 2020: $3,830,282Liabilities 2020: $4,343,917Net Assets 2020: -$513,6352020Assets 2021: $3,705,949Liabilities 2021: $4,382,108Net Assets 2021: -$676,1592021Assets 2022: $3,606,982Liabilities 2022: $4,476,705Net Assets 2022: -$869,7232022Assets 2023: $264,623Liabilities 2023: $130,022Net Assets 2023: $134,6012023Assets 2024: $213,105Liabilities 2024: $90,931Net Assets 2024: $122,1742024

Highlighted filing

2018

Assets$4,042,803
Liabilities$4,275,222
Net Assets-$232,419
Open 2018 Filing

Operations Trend

Revenue Growth99th percentile

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

$1.5M$1.0M$500K$0-$500KRevenue 2017: $12,599Expenses 2017: $95,426Net Income 2017: -$82,8272017Revenue 2018: $206,724Expenses 2018: $352,290Net Income 2018: -$145,5662018Revenue 2019: $206,094Expenses 2019: $359,782Net Income 2019: -$153,6882019Revenue 2020: $240,097Expenses 2020: $367,625Net Income 2020: -$127,5282020Revenue 2021: $208,469Expenses 2021: $370,993Net Income 2021: -$162,5242021Revenue 2022: $221,480Expenses 2022: $414,350Net Income 2022: -$192,8702022Revenue 2023: $1,445,421Expenses 2023: $441,097Net Income 2023: $1,004,3242023Revenue 2024: $258,455Expenses 2024: $270,882Net Income 2024: -$12,4272024

Highlighted filing

2018

Revenue$206,724
Expenses$352,290
Net Income-$145,566
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
May 31, 2019
Return Version
2018v3.1
Gross Receipts
$206,724
Mission and Program Overview

Mission

To acquire, develop and operate a commercial center to promote and stimulate commercial activity, services and access to healthy food and groceries in the inner city of lancaster, pa.

Operate a commercial center to promote and stimulate commercial activity in lancaster, pa.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,928,955$2,931,960▲ $3,005
Prepaid Expenses and Deferred Charges$774,742$750,382▼ $24,360
Savings and Temporary Cash Investments$441,425$322,203▼ $119,222
Cash and Non-Interest-Bearing Accounts$17,716$37,163▲ $19,447
Accounts Receivable-$1,095-
Total Assets$4,162,838$4,042,803▼ $120,035
Liabilities
Mortgage Notes Payable Secured by Investment Property$4,196,499$4,224,582▲ $28,083
Other Liabilities$22,500$33,750▲ $11,250
Deferred Revenue$25,606$14,938▼ $10,668
Accounts Payable and Accrued Expenses$5,086$1,952▼ $3,134
Total Liabilities$4,249,691$4,275,222▲ $25,531
Net Assets / Fund Balance
Unrestricted Net Assets$-86,853$-232,419▼ $145,566
Total Net Assets Fund Balance$-86,853$-232,419▼ $145,566
Total Liabilities and Net Assets / Fund Balance$4,162,838$4,042,803▼ $120,035

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$2,931,960$79,549$3,011,509
Compensation and Service Providers
Top Officer Pay84th percentile

Employees

NameTitleOtherTotal
Rosa GrauperaCFO$112,174$112,174

Board Members and Trustees

NameTitle
Eileen MartinPresident
Carlos GrauperaVice President & CEO
Jesus M CruzSecretary
Robert FrankhouserTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$206,724
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-145,566

Audited Revenue Reconciliation

Revenue per Audited Statements
$206,724
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$206,724
Total Revenue per Form 990
$206,724
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$352,290
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Interest-$122,438-$122,438
Depreciation Depletion$107,633--$107,633
Occupancy$68,954--$68,954
Fees for Services Other$5,507$22,500-$28,007
Fees for Services Accounting-$11,650-$11,650
Advertising$8,809--$8,809
Insurance$3,924--$3,924
Fees for Services Legal-$715-$715
Other Expenses$160--$160
Total Functional Expenses$194,987$157,303$0$352,290

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$352,290
Total Expenses per Audited Statements$352,290
Total Expenses per Form 990$352,290
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Affiliates$33,750
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
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
Yes
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

“Carlos graupera, the president, and rosa graupera, the chief financial officer for the organization, have a family relationship. Rosa reports directly to the spanish american civic assocation's board treasurer and carlos reports to the spanish american civic assocation's executive committee.”

Form 990, Part VI, Section A, Line 7A

“The board of centro lancaster, ltd. Is comprised of one director from the related organization saca development. The remaining directors are appointed by a majority of saca development corporation's board of directors.”

Form 990, Part VI, Section A, Line 7B

“Any repeal or amendment of the bylaws must be approved by the saca development's board of directors.”

Form 990, Part VI, Section B, Line 11B

“Management performs an initial review of the return. Once approved, the final form 990 is sent out to all board members with a request to submit any questions or comments. Upon completion of board review, the return is then submitted to the irs.”

Form 990, Part VI, Section B, Line 12C

“The organization adheres to the conflict of interest policy of its supported organization, spanish american civic association, which is as follows: a conflict of interest policy is included as part of the employee handbook. The policy dictates no board members or employees may be involved in a transaction in which they have a substantial interest. The organization is currently in the process of updating its conflict of interest policy which will include having officers and key employees sign an annual conflict of interest questionnaire. All officers and key employees are currently required to notify the board of directors of any family or business relationships. The board acts as a whole in monitoring and enforcing the conflict of interest policy.”

Form 990, Part VI, Section C, Line 19

“The organization makes its governing documents, conflict of interest policy, and financial statements available upon request.”

Filing and Contact Details

Filer

Filer Name
Centro Lancaster Ltd
EIN
81-3782414
Phone
7173976267
Address
453 SOUTH LIME STREET NO B, LANCASTER, PA 17602

Signing Officer

Name
Robert Frankhouser
Title
Treasurer
Phone
7173976267
Signed
2019-05-31
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Carlos Graupera CEO
Formed
2016
Legal Domicile
Pa
Voting Board Members
4
Independent Board Members
3
Employees
0
Volunteers
3

Preparer

Firm
Baker Tilly Virchow Krause Llp
Address
221 W PHILADELPHIA STREET SUITE 200, YORK, PA 17401
Preparer
Kerri N Bogda
Phone
7178467000
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

“The organization follows the provisions of accounting for uncertainty in income taxes which prescribes a recognition threshold of more-likely-than-not to be sustained upon examination by the appropriate taxing authority. Measurement of the tax uncertainty occurs if the recognition threshold has been met. The provision also provides guidance on de-recognition, classification, interest and penalties, and disclosure. Management has determined that these provisions do not have a material impact on the consolidated financial statements.”

Raw XML AppendixShowing 400 of 459 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.

Path#Value
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt05086
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt01952
IRS990/AccountsReceivableGrp/EOYAmt01095
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0OPERATE A COMMERCIAL CENTER TO PROMOTE AND STIMULATE COMMERCIAL ACTIVITY IN LANCASTER, PA.
IRS990/AdvertisingGrp/ProgramServicesAmt08809
IRS990/AdvertisingGrp/TotalAmt08809
IRS990/AnnualDisclosureCoveredPrsnInd00
IRS990/AuditCommitteeInd01
IRS990/BooksInCareOfDetail/PersonNm0ROSA GRAUPERA CFO
IRS990/BooksInCareOfDetail/PhoneNum07172957987
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0453 SOUTH LIME STREET SUITE A
IRS990/BooksInCareOfDetail/USAddress/CityNm0LANCASTER
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0PA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd017602
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOfficerEntInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt017716
IRS990/CashNonInterestBearingGrp/EOYAmt037163
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd01
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt0352290
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt0206724
IRS990/CYRevenuesLessExpensesAmt0-145566
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt0352290
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0206724
IRS990/DecisionsSubjectToApprovaInd01
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DeferredRevenueGrp/BOYAmt025606
IRS990/DeferredRevenueGrp/EOYAmt014938
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/ProgramServicesAmt0107633
IRS990/DepreciationDepletionGrp/TotalAmt0107633
IRS990/Desc0TO DATE, TWO COMMERCIAL BUILDINGS HAVE BEEN COMPLETED WITH ONLY ONE VACANCY TO BE FILLED. THE TENANTS INCLUDE AN INTERNATIONAL GROCERY STORE, CELL PHONE STORE, BARBER SHOP, PHARMACY AND A CHINESE RESTAURANT. THE COMMUNITY HAS EMBRACED THE PLAZA AND THE BUSINESSES ARE DOING WELL.
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/ElectionOfBoardMembersInd01
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt0194987
IRS990/FamilyOrBusinessRlnInd01
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt011650
IRS990/FeesForServicesAccountingGrp/TotalAmt011650
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt0715
IRS990/FeesForServicesLegalGrp/TotalAmt0715
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt022500
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt05507
IRS990/FeesForServicesOtherGrp/TotalAmt028007
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt03.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt13.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt240.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt32.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt440.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt241660
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt412349
IRS990/Form990PartVIISectionAGrp/PersonNm0EILEEN MARTIN
IRS990/Form990PartVIISectionAGrp/PersonNm1ROBERT FRANKHOUSER
IRS990/Form990PartVIISectionAGrp/PersonNm2CARLOS GRAUPERA
IRS990/Form990PartVIISectionAGrp/PersonNm3JESUS M CRUZ
IRS990/Form990PartVIISectionAGrp/PersonNm4ROSA GRAUPERA
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt2109776
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt499825
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE PRESIDENT & CEO
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt4CFO
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr02016
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt04
IRS990/GrantAmt00
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0206724
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt03
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ProgramServicesAmt03924
IRS990/InsuranceGrp/TotalAmt03924
IRS990/InterestGrp/ManagementAndGeneralAmt0122438
IRS990/InterestGrp/TotalAmt0122438
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt079549
IRS990/LandBldgEquipBasisNetGrp/BOYAmt02928955
IRS990/LandBldgEquipBasisNetGrp/EOYAmt02931960
IRS990/LandBldgEquipCostOrOtherBssAmt03011509
IRS990/LegalDomicileStateCd0PA
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO ACQUIRE, DEVELOP AND OPERATE A COMMERCIAL CENTER TO PROMOTE AND STIMULATE COMMERCIAL ACTIVITY, SERVICES AND ACCESS TO HEALTHY FOOD AND GROCERIES IN THE INNER CITY OF LANCASTER, PA.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt04196499
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt04224582
IRS990/NetAssetsOrFundBalancesBOYAmt0-86853
IRS990/NetAssetsOrFundBalancesEOYAmt0-232419
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ProgramServicesAmt068954
IRS990/OccupancyGrp/TotalAmt068954
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0LICENSES & FEES
IRS990/OtherExpensesGrp/ProgramServicesAmt0160
IRS990/OtherExpensesGrp/TotalAmt0160
IRS990/OtherLiabilitiesGrp/BOYAmt022500
IRS990/OtherLiabilitiesGrp/EOYAmt033750
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0774742
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0750382
IRS990/PrincipalOfficerNm0CARLOS GRAUPERA CEO
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0531120
IRS990/ProgramServiceRevenueGrp/Desc0RENT REVENUE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0206724
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0206724
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt095426
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt012599
IRS990/PYRevenuesLessExpensesAmt0-82827
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt095426
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt012599
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-145566
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0206724
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0441425
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0322203
IRS990ScheduleA/Form990SchASupportingOrgGrp/Contribution35ControlledInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionControllerInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionFamilyInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ControlledDisqualifiedPrsnInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnControllIntInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnOwnrIntInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ExcessBusinessHoldingsRulesInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ListedByNameGoverningDocInd01
IRS990ScheduleA/Form990SchASupportingOrgGrp/LoanDisqualifiedPersonInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/OrganizationChangeSuprtOrgInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/PaymentSubstantialContribtrInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgNotOrganizedUSInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgSectionC456Ind00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportNonSupportedOrgInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SuprtOrgNoIRSDeterminationInd00
IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/OperateBenefitNonSuprtOrgInd00
IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/PowerAppointMajorityDirTrstInd01
IRS990ScheduleA/IRSWrittenDeterminationInd0X
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/SupportedOrganizationsCnt02
IRS990ScheduleA/SupportedOrganizationsTotalCnt02
IRS990ScheduleA/SupportedOrgInformationGrp/EIN0237139993
IRS990ScheduleA/SupportedOrgInformationGrp/EIN1232364586
IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd01
IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd11
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd07
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd17
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt10
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt10
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0SPANISH AMERICAN CIVIC ASSOCIATION
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt1SACA DEVELOPMENT CORPORATION
IRS990ScheduleA/SupportingOrganization509a3Ind0X
IRS990ScheduleA/SupportingOrgType1Ind0X
IRS990ScheduleA/SupportSumAmt00
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0352290
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt02931960
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt079549
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt03011509
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt033750
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUE TO AFFILIATES
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0206724
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION FOLLOWS THE PROVISIONS OF ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES WHICH PRESCRIBES A RECOGNITION THRESHOLD OF MORE-LIKELY-THAN-NOT TO BE SUSTAINED UPON EXAMINATION BY THE APPROPRIATE TAXING AUTHORITY. MEASUREMENT OF THE TAX UNCERTAINTY OCCURS IF THE RECOGNITION THRESHOLD HAS BEEN MET. THE PROVISION ALSO PROVIDES GUIDANCE ON DE-RECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, AND DISCLOSURE. MANAGEMENT HAS DETERMINED THAT THESE PROVISIONS DO NOT HAVE A MATERIAL IMPACT ON THE CONSOLIDATED FINANCIAL STATEMENTS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02931960
IRS990ScheduleD/TotalExpensesPerForm990Amt0352290
IRS990ScheduleD/TotalLiabilityAmt033750
IRS990ScheduleD/TotalRevenuePerForm990Amt0206724
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0206724
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0352290
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0109776
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt032512
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt09148
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0CARLOS GRAUPERA
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0VICE PRESIDENT & CEO
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0151436
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0SPANISH AMERICAN CIVIC ASSOCIATION AND SACA DEVELOPMENT, RELATED ORGANIZATIONS, WILL BENCHMARK THE CEO'S SALARY AGAINST OTHER, SIMILAR NON-PROFIT ORGANIZATIONS TO CONFIRM THE SALARY IS WITHIN FAIR MARKET VALUE RANGE EVERY FOUR TO FIVE YEARS.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 3
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0CARLOS GRAUPERA, THE PRESIDENT, AND ROSA GRAUPERA, THE CHIEF FINANCIAL OFFICER FOR THE ORGANIZATION, HAVE A FAMILY RELATIONSHIP. ROSA REPORTS DIRECTLY TO THE SPANISH AMERICAN CIVIC ASSOCATION'S BOARD TREASURER AND CARLOS REPORTS TO THE SPANISH AMERICAN CIVIC ASSOCATION'S EXECUTIVE COMMITTEE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD OF CENTRO LANCASTER, LTD. IS COMPRISED OF ONE DIRECTOR FROM THE RELATED ORGANIZATION SACA DEVELOPMENT. THE REMAINING DIRECTORS ARE APPOINTED BY A MAJORITY OF SACA DEVELOPMENT CORPORATION'S BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ANY REPEAL OR AMENDMENT OF THE BYLAWS MUST BE APPROVED BY THE SACA DEVELOPMENT'S BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3MANAGEMENT PERFORMS AN INITIAL REVIEW OF THE RETURN. ONCE APPROVED, THE FINAL FORM 990 IS SENT OUT TO ALL BOARD MEMBERS WITH A REQUEST TO SUBMIT ANY QUESTIONS OR COMMENTS. UPON COMPLETION OF BOARD REVIEW, THE RETURN IS THEN SUBMITTED TO THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION ADHERES TO THE CONFLICT OF INTEREST POLICY OF ITS SUPPORTED ORGANIZATION, SPANISH AMERICAN CIVIC ASSOCIATION, WHICH IS AS FOLLOWS: A CONFLICT OF INTEREST POLICY IS INCLUDED AS PART OF THE EMPLOYEE HANDBOOK. THE POLICY DICTATES NO BOARD MEMBERS OR EMPLOYEES MAY BE INVOLVED IN A TRANSACTION IN WHICH THEY HAVE A SUBSTANTIAL INTEREST. THE ORGANIZATION IS CURRENTLY IN THE PROCESS OF UPDATING ITS CONFLICT OF INTEREST POLICY WHICH WILL INCLUDE HAVING OFFICERS AND KEY EMPLOYEES SIGN AN ANNUAL CONFLICT OF INTEREST QUESTIONNAIRE. ALL OFFICERS AND KEY EMPLOYEES ARE CURRENTLY REQUIRED TO NOTIFY THE BOARD OF DIRECTORS OF ANY FAMILY OR BUSINESS RELATIONSHIPS. THE BOARD ACTS AS A WHOLE IN MONITORING AND ENFORCING THE CONFLICT OF INTEREST POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd10
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd20
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt0SPANISH AMERICAN CIVIC ASSOCIATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt1SACA DEVELOPMENT CORPORATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0SACA DEVELOPMENT CORPORATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1SPANISH AMERICAN CIVIC ASSOCIATION FOR EQUALITY INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt2TEC CENTRO LTD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0232364586
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1237319993
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN2463698825
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt1501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt2501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0PA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1PA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd2PA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0SERVICES LANCASTER COUNTY PENNSYLVANIA MINORITY COMMUNITY IN HOUSING
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1PROVIDES SERVICES TO MINORITIES AND LOW INCOME FAMILIES IN LANNCASTER, PA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt2OPERATE A BILINGUAL TECHNICAL TRAINING SCHOOL IN THE INNER CITY OF LANCASTER
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt07
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt17
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt2LINE 12A, I
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0453 S LIME STREET STE A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt1453 S LIME STREET STE A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt2453 S LIME STREET STE B
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0LANCASTER
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm1LANCASTER
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm2LANCASTER
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0PA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd1PA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd2PA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd017602
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd117602
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd217602
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd01
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd01
IRS990ScheduleR/PerformOfServicesByOtherOrgInd01
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd01
IRS990ScheduleR/TransferFromOtherOrgInd01
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0PA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt04162838
IRS990/TotalAssetsEOYAmt04042803
IRS990/TotalAssetsGrp/BOYAmt04162838
IRS990/TotalAssetsGrp/EOYAmt04042803
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0157303
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0194987
IRS990/TotalFunctionalExpensesGrp/TotalAmt0352290
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt04249691
IRS990/TotalLiabilitiesEOYAmt04275222
IRS990/TotalLiabilitiesGrp/BOYAmt04249691
IRS990/TotalLiabilitiesGrp/EOYAmt04275222
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-86853
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-232419
IRS990/TotalOtherCompensationAmt054009

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$4,042,803
Liabilities
$4,275,222
Net assets
-$232,419
Revenue
$206,724
Expenses
$352,290
Net income
-$145,566
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.21$0.09$0.12$0.26$0.27$0.01
2023Detailed filing. Detailed filing data is available for this year.$0.26$0.13$0.13$1.45$0.44$1.00
2022Detailed filing. Detailed filing data is available for this year.$3.61$4.48$0.87$0.22$0.41$0.19
2021Detailed filing. Detailed filing data is available for this year.$3.71$4.38$0.68$0.21$0.37$0.16
2020Detailed filing. Detailed filing data is available for this year.$3.83$4.34$0.51$0.24$0.37$0.13
2019Detailed filing. Detailed filing data is available for this year.$3.92$4.30$0.39$0.21$0.36$0.15
2018Detailed filing. Detailed filing data is available for this year.$4.04$4.28$0.23$0.21$0.35$0.15
2017Detailed filing. Detailed filing data is available for this year.$4.16$4.25$0.09$0.01$0.10$0.08