Civic Intelligence

Luso American Cultural Assoc

EIN 83-4025508 • 501(c)3 • Ludlow, MA

Pub. 78 Eligible

Profile

Promotes community gathering

385 Winsor StreetLudlow, MA 01056

n/A

Siviq Scores

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

Liabilities / Assets

84th percentile

0.23x

Higher debt load relative to assets than 84% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

67th percentile

0.01x

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

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

48th percentile

0.5%

Higher net margin than 48% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

76th percentile

20%

Faster asset growth than 76% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

62nd percentile

7.9%

Faster revenue growth than 62% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets84th percentile

Assets

Up

$2,258

Up $381 (+20%) from 2023

Liabilities

Flat

$517

Flat from 2023

Net Assets

Up

$1,741

Up $381 (+28%) from 2023

Operations
Liabilities / Revenue67th percentileNet Margin48th percentile

Revenue

Up

$79,416

Up $5,839 (+7.9%) from 2023

Expenses

Up

$79,035

Up $6,000 (+8.2%) from 2023

Net Income

Down

$381

Down $161 (-30%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth76th percentile

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

$3.0K$2.0K$1.0K$0Assets 2019: $742Liabilities 2019: $517Net Assets 2019: $2252019Assets 2020: $686Liabilities 2020: $517Net Assets 2020: $1692020Assets 2021: $1,242Liabilities 2021: $517Net Assets 2021: $7252021Assets 2022: $1,335Liabilities 2022: $517Net Assets 2022: $8182022Assets 2023: $1,877Liabilities 2023: $517Net Assets 2023: $1,3602023Assets 2024: $2,258Liabilities 2024: $517Net Assets 2024: $1,7412024

Highlighted filing

2024

Assets$2,258
Liabilities$517
Net Assets$1,741
Open 2024 Filing

Operations Trend

Revenue Growth62nd percentile

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

$150K$100K$50K$0-$50KRevenue 2019: $124,676Expenses 2019: $124,451Net Income 2019: $2252019Revenue 2020: $73,100Expenses 2020: $73,156Net Income 2020: -$562020Revenue 2021: $77,500Expenses 2021: $76,944Net Income 2021: $5562021Revenue 2022: $73,128Expenses 2022: $73,035Net Income 2022: $932022Revenue 2023: $73,577Expenses 2023: $73,035Net Income 2023: $5422023Revenue 2024: $79,416Expenses 2024: $79,035Net Income 2024: $3812024

Highlighted filing

2024

Revenue$79,416
Expenses$79,035
Net Income$381
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$2,258
Liabilities
$517
Net assets
$1,741
Revenue
$79,416
Expenses
$79,035
Net income
$381
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.02$0.01$0.02$0.79$0.79$0.00
2023Detailed filing. Detailed filing data is available for this year.$0.02$0.01$0.01$0.74$0.73$0.01
2022Detailed filing. Detailed filing data is available for this year.$0.01$0.01$0.01$0.73$0.73$0.00
2021Detailed filing. Detailed filing data is available for this year.$0.01$0.01$0.01$0.78$0.77$0.01
2020Detailed filing. Detailed filing data is available for this year.$0.01$0.01$0.00$0.73$0.73$0.00
2019Detailed filing. Detailed filing data is available for this year.$0.01$0.01$0.00$1.25$1.24$0.00
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 11, 2025
Return Version
2024v5.0
Gross Receipts
$106,605
Mission and Program Overview

Mission

Promotes community gathering

Foster community gathering through promoting education opportunities

Program Services

DescriptionGrantsExpenses
AWARDING OF 13 INDIVIDUAL SCHOLARSHIPS$78,000$78,000
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
ANTONIO SALVADORPresident-$0--
JOHN BETTENCOURTTreasurer-$0--
DEREK SALEMASecretary-$0--
JOE CHAVESVice Preside-$0--
Fundraising, Events, and Gaming

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf & Dinner$23,705$23,705$3,031$20,674
Total Events$23,705$23,705$27,189$-3,484
Filing and Contact Details

Filer

Filer Name
Luso American Cultural Association
EIN
83-4025508
Phone
4135838398
Address
385 WINSOR STREET, LUDLOW, MA 01056

Signing Officer

Name
John Bettencourt
Title
Treasurer
Phone
4135838396
Signed
2025-11-11
Discuss with paid preparer
Yes

Preparer

Firm
Gomes Dacruz & Tracy Pc
Address
77 WINSOR STREET PO BOX 588, LUDLOW, MA 01056-3469
Preparer
David J Mantoni CPA
Phone
4135897831
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 10

“Cash contribution: 78,000 relationship: none”

Form 990-ez, Part I, Line 16

“Expenses ma form pc fee 35 total 35”

Form 990-ez, Part II, Line 26

“DUE TO GREMIO 517 517”

Raw XML Appendix154 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
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0JOHN BETTENCOURT
IRS990EZ/BooksInCareOfDetail/PhoneNum04135838398
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt048 STEVENS STREET
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0LUDLOW
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd001056
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt01877
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt02258
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt082900
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0381
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt01000
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt01877
IRS990EZ/Form990TotalAssetsGrp/EOYAmt02258
IRS990EZ/FundraisingGrossIncomeAmt023705
IRS990EZ/GrantsAndSimilarAmountsPaidAmt078000
IRS990EZ/GrossReceiptsAmt0106605
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt01360
IRS990EZ/NetAssetsOrFundBalancesEOYAmt01741
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt01360
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt01741
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt01.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt11.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt21.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt31.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0ANTONIO SALVADOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1JOHN BETTENCOURT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2DEREK SALEMA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3JOE CHAVES
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3VICE PRESIDE
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt035
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0FOSTER COMMUNITY GATHERING THROUGH PROMOTING EDUCATION OPPORTUNITIES
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0AWARDING OF 13 INDIVIDUAL SCHOLARSHIPS
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt078000
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt078000
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt027189
IRS990EZ/SpecialEventsNetIncomeLossAmt0-3484
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0MA
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt0517
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt0517
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt079035
IRS990EZ/TotalProgramServiceExpensesAmt078000
IRS990EZ/TotalRevenueAmt079416
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationAssocInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt082900
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt073500
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0107105
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt077500
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt073100
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0414105
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt023705
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt024460
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt021975
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt070140
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt0484245
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0106605
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt097960
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0129080
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt077500
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt073100
IRS990ScheduleA/Total509Grp/TotalAmt0484245
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0106605
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt097960
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0129080
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt077500
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt073100
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0484245
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt027189
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0GOLF & DINNER
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt024158
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt024158
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt023705
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt023705
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt023705
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt023705
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0-3484
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt03031
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt03031
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0CASH CONTRIBUTION: 78,000 RELATIONSHIP: NONE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EXPENSES MA FORM PC FEE 35 TOTAL 35
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DUE TO GREMIO 517 517
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 10
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART II, LINE 26
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JOHN BETTENCOURT
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum04135838396
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LUSO AMERICAN CULTURAL ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0LUSO
ReturnHeader/Filer/EIN0834025508
ReturnHeader/Filer/PhoneNum04135838398
ReturnHeader/Filer/USAddress/AddressLine1Txt0385 WINSOR STREET
ReturnHeader/Filer/USAddress/CityNm0LUDLOW
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MA
ReturnHeader/Filer/USAddress/ZIPCd001056
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0043040103
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0GOMES DACRUZ & TRACY PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt077 WINSOR STREET PO BOX 588
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LUDLOW
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0010563469
ReturnHeader/PreparerPersonGrp/PhoneNum04135897831
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-11
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DAVID J MANTONI CPA
ReturnHeader/ReturnTs02025-11-13T13:47:27-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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