Form 990, Part VI, Section A, Line 3
“Management services were provided for part of the year by an outside entity owned by the president of the organization.”
990 • Fiscal year 2013 • EIN 85-0402832
Scores are not available for this record yet.
Assets
Down-$41,063
Down $116,736 (-154%) from 2012
Net Assets
Down-$43,918
Down $119,591 (-158%) from 2012
Liabilities
Up$2,855
Up $2,855 from 2012
Revenue
$508,184
No earlier filing loaded for comparison.
Expenses
Down$566,773
Down $455,099 (-45%) from 2012
Net Income
-$58,589
No earlier filing loaded for comparison.
Promote the peoples and cultures of the greater southwest through economic development, educational and cultural programs.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $23,850 | $27,801 | ▲ $3,951 |
| Accounts Receivable | - | $5,000 | - |
| Cash and Non-Interest-Bearing Accounts | $51,823 | $-73,893 | ▼ $125,716 |
| Other Assets Total | $0 | $29 | ▲ $29 |
| Total Assets | $75,673 | $-41,063 | ▼ $116,736 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | - | $2,155 | - |
| Unsecured Notes Loans Payable | - | $700 | - |
| Total Liabilities | $0 | $2,855 | ▲ $2,855 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $75,673 | $-43,918 | ▼ $119,591 |
| Total Net Assets Fund Balance | $75,673 | $-43,918 | ▼ $119,591 |
| Total Liabilities and Net Assets / Fund Balance | $75,673 | $-41,063 | ▼ $116,736 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $27,801 | $5,618 | $33,419 |
| Other Assets Org | $29 | - | - |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Arturo Sandoval | President | FT | $43,200 | $2,500 | $45,700 |
| Name | Title |
|---|---|
| Juan Abeyta | Vice President |
| Alan Marks | Treasurer |
| Line Item | Amount |
|---|---|
| Other Expenses | $444,462 |
| Salaries, Compensation, and Employee Benefits | $122,311 |
| Total Fundraising Expense | $27,953 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Fees for Services Other | $248,403 | $47,276 | $15,525 | $311,204 |
| Other Salaries and Wages | $58,134 | $10,900 | $3,633 | $72,667 |
| Current Officers, Directors, Trustees, and Key Employees | $34,561 | $6,480 | $2,159 | $43,200 |
| Occupancy | $14,488 | $3,123 | $1,041 | $18,652 |
| Travel | $11,944 | $2,239 | $747 | $14,930 |
| Office Expenses | $13,304 | $1,122 | $375 | $14,801 |
| All Other Expenses | $7,984 | $1,627 | $598 | $10,209 |
| Information Technology | $5,192 | $926 | $309 | $6,427 |
| Payroll Taxes | $5,024 | $942 | $314 | $6,280 |
| Insurance | $4,866 | $912 | $305 | $6,083 |
| Depreciation Depletion | $4,320 | $810 | $270 | $5,400 |
| Advertising | $4,079 | $765 | $255 | $5,099 |
| Other Expenses | $3,346 | $627 | $209 | $4,182 |
| Conferences and Meetings | $326 | $326 | - | $652 |
| Other Employee Benefits | $164 | - | - | $164 |
| Total Functional Expenses | $451,544 | $87,276 | $27,953 | $566,773 |
| Line Item | Amount |
|---|---|
| Fundraising Gross Income | $661 |
| Fundraising Direct Expenses | $0 |
| Professional Fundraising Fees | $0 |
“Management services were provided for part of the year by an outside entity owned by the president of the organization.”
“There were no committees with authorization to conduct the business of the board.”
“The draft 990 is reviewed by the president and after approval the final copy is provided to the board of directors prior to filing.”
“The board reviews the conflict of interest and other policies annually for compliance and possible amendment.”
“The information is made available upon request.”
“Stipends: program service expenses 0. Management and general expenses 700. Fundraising expenses 0. Total expenses 700. Contract labor: program service expenses 243,958. Management and general expenses 45,742. Fundraising expenses 15,248. Total expenses 304,948. Service fees: program service expenses 1,790. Management and general expenses 336. Fundraising expenses 112. Total expenses 2,238. Professional fees: program service expenses 2,655. Management and general expenses 498. Fundraising expenses 165. Total expenses 3,318.”
“The organization adopted the provisions of fasb asc 740-10-25 (formerly fasb interpretation no. 48, accounting for uncertainty in income taxes "asc 740-10-25'). Under asc 740-10-25, an organiztion must recognize the tax benefit associated with tax taken for tax return purposes when it is more likely than not the position will be sustained. The implementation of asc 740-10-25 had no impact on the financial statements of center of southwest culture's financial statements. The center does not believe there are any material uncertain tax positions and, accordingly, it will not recognize any liability for unrecognized tax benefits. For the years ended december 2010, 2011, and 2012, there were no interest or penalties recorded or included in the financial statements.”
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/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 447269 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 821964 |
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| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
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| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 5618 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 33419 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
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| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | OTHER CURRENT ASSET |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE ORGANIZATION ADOPTED THE PROVISIONS OF FASB ASC 740-10-25 (FORMERLY FASB INTERPRETATION NO. 48, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES "ASC 740-10-25'). UNDER ASC 740-10-25, AN ORGANIZTION MUST RECOGNIZE THE TAX BENEFIT ASSOCIATED WITH TAX TAKEN FOR TAX RETURN PURPOSES WHEN IT IS MORE LIKELY THAN NOT THE POSITION WILL BE SUSTAINED. THE IMPLEMENTATION OF ASC 740-10-25 HAD NO IMPACT ON THE FINANCIAL STATEMENTS OF CENTER OF SOUTHWEST CULTURE'S FINANCIAL STATEMENTS. THE CENTER DOES NOT BELIEVE THERE ARE ANY MATERIAL UNCERTAIN TAX POSITIONS AND, ACCORDINGLY, IT WILL NOT RECOGNIZE ANY LIABILITY FOR UNRECOGNIZED TAX BENEFITS. FOR THE YEARS ENDED DECEMBER 2010, 2011, AND 2012, THERE WERE NO INTEREST OR PENALTIES RECORDED OR INCLUDED IN THE FINANCIAL STATEMENTS. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
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| IRS990ScheduleD/TotalBookValueOtherAssetsAmt | 0 | 29 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | MANAGEMENT SERVICES WERE PROVIDED FOR PART OF THE YEAR BY AN OUTSIDE ENTITY OWNED BY THE PRESIDENT OF THE ORGANIZATION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THERE WERE NO COMMITTEES WITH AUTHORIZATION TO CONDUCT THE BUSINESS OF THE BOARD. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE DRAFT 990 IS REVIEWED BY THE PRESIDENT AND AFTER APPROVAL THE FINAL COPY IS PROVIDED TO THE BOARD OF DIRECTORS PRIOR TO FILING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE BOARD REVIEWS THE CONFLICT OF INTEREST AND OTHER POLICIES ANNUALLY FOR COMPLIANCE AND POSSIBLE AMENDMENT. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE INFORMATION IS MADE AVAILABLE UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | STIPENDS: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 700. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 700. CONTRACT LABOR: PROGRAM SERVICE EXPENSES 243,958. MANAGEMENT AND GENERAL EXPENSES 45,742. FUNDRAISING EXPENSES 15,248. TOTAL EXPENSES 304,948. SERVICE FEES: PROGRAM SERVICE EXPENSES 1,790. MANAGEMENT AND GENERAL EXPENSES 336. FUNDRAISING EXPENSES 112. TOTAL EXPENSES 2,238. PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 2,655. MANAGEMENT AND GENERAL EXPENSES 498. FUNDRAISING EXPENSES 165. TOTAL EXPENSES 3,318. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION A, LINE 3 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION A, LINE 8B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION B, LINE 11 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART IX, LINE 11G |
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| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | NM |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TempOrPermanentEndowmentsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
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| IRS990/TotalAssetsEOYAmt | 0 | -41063 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 75673 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | -41063 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
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| IRS990/TotalLiabilitiesEOYAmt | 0 | 2855 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 0 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 2855 |
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| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | -41063 |
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| IRS990/TravelGrp/ManagementAndGeneralAmt | 0 | 2239 |
| IRS990/TravelGrp/ProgramServicesAmt | 0 | 11944 |
| IRS990/TravelGrp/TotalAmt | 0 | 14930 |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | 0 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
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| IRS990/UnrestrictedNetAssetsGrp/EOYAmt | 0 | -43918 |
| IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt | 0 | 700 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1 | 0 | 500 COPPER NW |
| IRS990/USAddress/City | 0 | ALBUQUERQUE |
| IRS990/USAddress/State | 0 | NM |
| IRS990/USAddress/ZIPCode | 0 | 87102 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 3 |
| IRS990/VotingMembersIndependentCnt | 0 | 2 |
| IRS990/WebsiteAddressTxt | 0 | WWW.CENTEROFSOUTHWESTCULTURE.ORG |
| IRS990/WhistleblowerPolicyInd | 0 | 1 |
| ReturnHeader/BuildTS | 0 | 2016-02-25 16:41:14Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | ARTURO SANDOVAL |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 5052472729 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2014-11-05 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1 | 0 | CENTER OF SOUTHWEST CULTURE INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | CENT |
| ReturnHeader/Filer/EIN | 0 | 850402832 |
| ReturnHeader/Filer/PhoneNum | 0 | 5052472729 |
| ReturnHeader/Filer/USAddress/AddressLine1 | 0 | 500 COPPER NW |
| ReturnHeader/Filer/USAddress/City | 0 | ALBUQUERQUE |
| ReturnHeader/Filer/USAddress/State | 0 | NM |
| ReturnHeader/Filer/USAddress/ZIPCode | 0 | 87102 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 850232815 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1 | 0 | HINKLE LANDERS PC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1 | 0 | 2500 9TH STREET NW |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City | 0 | ALBUQUERQUE |
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Displayed year
2013 • Form 990Detailed filing. Detailed filing data is available for this year.