Civic Intelligence

Accion Latina

990 • Fiscal year 2013 • EIN 94-3039956

Jan 01, 2013 to Dec 31, 2013 • Filed on Jul 25, 2014

2958 24th Street94110

(415) 648-1045

Siviq Scores

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

Liabilities / Assets

83rd percentile

0.23x

Higher debt load relative to assets than 83% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Liabilities / Revenue

90th percentile

0.35x

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

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Net Margin

36th percentile

-2.2%

Higher net margin than 36% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Top Officer Pay

78th percentile

$11,667

Higher top officer pay than 78% of similar nonprofits.

Top officer pay equals 5.6% of source-year revenue.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Asset Growth

39th percentile

-3.0%

Faster asset growth than 39% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Annualized from 2012 to 2013

Revenue Growth

56th percentile

5.6%

Faster revenue growth than 56% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Annualized from 2012 to 2013

Assets

Down

$314,494

Down $9,797 (-3.0%) from 2012

Net Assets

Down

$241,132

Down $4,666 (-1.9%) from 2012

Liabilities

Down

$73,362

Down $5,132 (-6.5%) from 2012

Revenue

Up

$208,481

Up $11,069 (+5.6%) from 2012

Expenses

Up

$213,147

Up $213,147 from 2012

Net Income

Down

-$4,666

Down $202,078 (-102%) from 2012

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2010: $413,107Liabilities 2010: $89,323Net Assets 2010: $323,7842010Assets 2011: $425,954Liabilities 2011: $91,115Net Assets 2011: $334,8392011Assets 2012: $324,291Liabilities 2012: $78,494Net Assets 2012: $245,7982012Assets 2013: $314,494Liabilities 2013: $73,362Net Assets 2013: $241,1322013Assets 2014: $320,912Liabilities 2014: $78,933Net Assets 2014: $241,9792014Assets 2015: $410,697Liabilities 2015: $87,723Net Assets 2015: $322,9742015Assets 2017: $528,790Liabilities 2017: $25,195Net Assets 2017: $503,5952017Assets 2018: $541,332Liabilities 2018: $79,330Net Assets 2018: $462,0022018Assets 2019: $435,524Liabilities 2019: $53,425Net Assets 2019: $382,0992019Assets 2020: $639,469Liabilities 2020: $61,649Net Assets 2020: $577,8202020Assets 2021: $581,497Liabilities 2021: $8,625Net Assets 2021: $572,8722021Assets 2022: $604,915Liabilities 2022: $1,852Net Assets 2022: $603,0632022Assets 2023: $592,793Liabilities 2023: $4,367Net Assets 2023: $588,4262023

Highlighted filing

2013

Assets$314,494
Liabilities$73,362
Net Assets$241,132

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2010: $132,531Expenses 2010: $182,109Net Income 2010: -$49,5782010Revenue 2011: $118,809Expenses 2011: $116,994Net Income 2011: $1,8152011Revenue 2012: $197,412Expenses 2012: $0Net Income 2012: $197,4122012Revenue 2013: $208,481Expenses 2013: $213,147Net Income 2013: -$4,6662013Revenue 2014: $230,156Expenses 2014: $229,309Net Income 2014: $8472014Revenue 2015: $325,659Expenses 2015: $244,664Net Income 2015: $80,9952015Revenue 2017: $461,065Expenses 2017: $432,545Net Income 2017: $28,5202017Revenue 2018: $358,352Expenses 2018: $399,945Net Income 2018: -$41,5932018Revenue 2019: $416,256Expenses 2019: $498,158Net Income 2019: -$81,9022019Revenue 2020: $550,944Expenses 2020: $401,417Net Income 2020: $149,5272020Revenue 2021: $503,168Expenses 2021: $469,021Net Income 2021: $34,1472021Revenue 2022: $532,876Expenses 2022: $496,274Net Income 2022: $36,6022022Revenue 2023: $720,434Expenses 2023: $735,029Net Income 2023: -$14,5952023

Highlighted filing

2013

Revenue$208,481
Expenses$213,147
Net Income-$4,666
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Jul 25, 2014
Return Version
2013v3.1
Gross Receipts
$370,327
Mission and Program Overview

Mission

Our mission is to promote cultural arts, community media, and civic engagement to build healthy and empowered Latino communities.

The mission of Accion Latina is to promote cultural arts, community media, and civic engagement as a way of building healthy and empowered Latino communities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$303,455$294,313▼ $9,142
Loans From Officers Directors$60,450$55,450▼ $5,000
Accounts Receivable$4,434$10,625▲ $6,191
Cash and Non-Interest-Bearing Accounts$10,378$5,692▼ $4,686
Prepaid Expenses and Deferred Charges$2,000$3,864▲ $1,864
Pledges and Grants Receivable$2,571$0▼ $2,571
Savings and Temporary Cash Investments$1,454$0▼ $1,454
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$324,292$314,494▼ $9,798
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$18,044$17,912▼ $132
Total Liabilities$78,494$73,362▼ $5,132
Net Assets / Fund Balance
Unrestricted Net Assets$243,227$241,132▼ $2,095
Temporarily Rstr Net Assets$2,571--
Total Net Assets Fund Balance$245,798$241,132▼ $4,666
Total Liabilities and Net Assets / Fund Balance$324,292$314,494▼ $9,798

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$168,168$129,899$298,067
Leasehold Improvements$63,216$11,079$74,295
Land$62,929-$62,929
Equipment-$39,595$39,595
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Georgiana HernandezExecutive DirectorPT$11,667$11,667
Jorge ArguetaDirector-$1,000$1,000

Board Members and Trustees

NameTitle
Katynka MartinezPresident
Gabriele ValeriDirector
Juan GonzalezDirector
Mike RuizDirector
Raul MartinezDirector
Ana MontesSecretary
Scott WeaverTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$57,576
Program Service Revenue
$58,400
Investment Income
$0
Other Revenue
$92,505
All Other Contributions
$24,526
Change in Net Assets
$-4,666
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$131,793
Salaries, Compensation, and Employee Benefits$81,354
Total Fundraising Expense$17,263
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$57,387--$57,387
Fees for Services Other$44,696$104$6,996$51,796
Current Officers, Directors, Trustees, and Key Employees-$5,833$5,833$11,666
Occupancy$8,879$273$517$9,669
Depreciation Depletion$7,777$471$893$9,141
Payroll Taxes$6,373$648$648$7,669
Office Expenses$5,734$916$483$7,133
Insurance$5,624$341$645$6,610
Other Employee Benefits$3,941$239$452$4,632
Information Technology$3,247$657$426$4,330
Fees for Services Accounting-$2,408-$2,408
Travel$2,102--$2,102
Interest-$1,628-$1,628
Other Expenses$3,758$1,429$370$1,429
Conferences and Meetings$1,366--$1,366
Advertising$600--$600
All Other Expenses-$300-$300
Total Functional Expenses$177,572$18,312$17,263$213,147
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$243,824
Gaming Direct Expenses$161,833
Fundraising Gross Income$3,702
Fundraising Direct Expenses$13
Professional Fundraising Fees$0
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$60,450$55,450▼ $5,000
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
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
Yes
Other officer compensation reviewed
Yes
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, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et

Board members Juan Gonzales and Ana Montez are married to each other.

Form 990, Part VI, Line 11B: Form 990 Review Process

The finance committee of the board reviews the 990 before it is filed and motions to approve submission of the form.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

Each board member signs a pledge to disclose any conflicts before the board.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

The board of directors researches national wage averages to determine wage levels. Once they are determined the compensation amounts are voted on by the full board.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Governing Documents, Conflict of Interest Policy and Financial Statements: The organization makes its governing documents, conflict of interest policy and financial statements available to interested parties at its office in San Francisco by appointment. Interested parties must call and state which documents they will be viewing at that time.

Filing and Contact Details

Filer

EIN
94-3039956
Phone
4156481045

Signing Officer

Name
Scott Weaver
Title
Treasurer
Signed
2014-07-25
Discuss with paid preparer
Yes

Organization Details

Formed
1987
Legal Domicile
CA
Voting Board Members
8
Independent Board Members
5
Employees
8
Volunteers
152

Preparer

Preparer
Karen Elliot
Phone
5103250807
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4A - Program Service Accomplishments

Community News & Archive continued: In 2013 we began developing an inventory of the archival materials our organization possesses associated with production of El Tecolote since 1970. This includes our El Tecolote newspaper collection, a line art collection, the New Mission News Newspaper collection, an extensive photography collection, a poster collection, an Encuentro del Canto Popular collection, a Veteranos Oral History project collection, and a book collection.

Form 990, Part III, Line 4B - Program Service Accomplishments

Arts & Cultur Program Continued: We also produced a Mixed Poetry Series, held on the 2nd Sundays of the month in May, June, July and August, featuring local poets such as SF Poet Laureate Alejandro Murguia, Ben Bac Sierra, Jack Hirschman, Nancy Aide Gonzalez, Chito Cuellar and musicians such as Francisco Herrera, George Long, Jerry Ferraz, Camilo Landau and Nina Serrrano. In September, with Talleres de Poesa, we produced the 2nd Annual Flor y Canto Outdoor Community Festival, drawing more than 1,500 visitors over the course of the day. Visual arts events - In February we produced Missing the Mission: A Musing in Watercolor an exhibit and reception celebrating the work of visual artist Mike Ruiz. In June we held our 3rd Annual Art Auction. In November we held the Latino/a Life in the Bay Photo Exhibit at the Eric Quesada Center. Performing arts events - Our Encuentritos concert series in June, July, and August featured an eclectic group of 32nd annual Encuentro contestants: Mestiza Latin Soul; Carlos Xavier; dot punto; Indie latin; Hernandez-Hideaway Latin Klezmer; Maria Jose Montijo; and Dia PaSon. With our partner, BRAVA for Women in the Arts, our 2nd Annual Son Jarocho Festival featured two days of performances by Cambalache, Son de Madera, Dia PaSon, and Quetzal. The festival included a third day of master workshops for individuals interested in learning more about Jarocho music and instruments. We produced our 32nd Annual Encuentro del Canto Popular festival this year as a tribute to three long-time performers at previous Encuentros who passed away this year (Jose Montoya, Rafael Manriquez and Jon Fromer). Tribute bands and winners of the Encuentritos series gave heartfelt performances at the event held December 8, 2013.

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IRS990/Desc0Community Media Program: Accin Latinas oldest and most prominent media product is El Tecolote newspaper, a free biweekly, bilingual print and online publication that provides Bay Area Latino communities and other readers with local news often not covered by the mainstream media. In 2013, more than 100 community and student volunteers lent their writing, translating and photography skills to ensure that the print edition of El Tecolote hit the streets every two weeks throughout the year. We published 25 issues with a print run of 10,000 copies distributed to more than 350 locations throughout in the inner and outer Mission, the Excelsior, in South San Francisco, in the East Bays Fruitvale area, and in several locations in Marin County with heavy concentrations of Latinos. El Tecolote is the longest-running Spanish/English bilingual newspaper in California. Continued on Schedule O.
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IRS990/MissionDesc0The mission of Accion Latina is to strengthen Latino communities by promoting and preserving cultural traditions and by encouraging meaningful civic engagement that improves people's quality of life. Our work includes producing a free, bilingual, biweekly newspaper providing community-based journalism training and producing a rich mix of cultural events that reflect the diversity of Latino communities.
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IRS990/ProgSrvcAccomActy2Grp/Desc0Arts and Culture Program In 2013, Accin Latina produced 20 cultural arts events (5 ticketed and 15 free) celebrating the work of Latino artists. By increasing the number of events we produced in 2013 and by implementing new marketing strategies we were able to increase our audience numbers from 1,775 in 2012 to 4,574 in 2013, an increase of 158%. A summary of the events is provided below. Literary events - With our partner, Talleres de Poesa, in April we brought noted Salvadoran novelist Manlio Argueta to San Francisco, where he gave publicly accessible presentations at the San Francisco Public Library, in our community facility, and at ANSER. Continued on Schedule O
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IRS990/ProgSrvcAccomActy3Grp/Desc0Youth Program In 2013 Accin Latina produced a Multimedia Journalism Program targeting youth aged 14-18 who were interested in understanding what it takes to become a multimedia reporter. The program provided intensive training over the course of three weeks, with the goal of giving participants the tools and support to investigate, produce and publish stories that promote social justice and cultural identity. The training included: developing story ideas, conducting research, and interviewing key sources. Participants also learned basic photography skills, audio recording, videography and editing, with a stipend awarded upon completion of the training. All videos produced during the 2013 program can be viewed at: http://fuerzajoven2013.wordpress.com/ .
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