Civic Intelligence

Accion Latina

990 • Fiscal year 2018 • EIN 94-3039956

Jan 01, 2018 to Dec 31, 2018 • Filed on Sep 25, 2019

2958 24th StreetSan Francisco, CA 94110

(415) 648-1045

Siviq Scores

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

Liabilities / Assets

69th percentile

0.15x

Higher debt load relative to assets than 69% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Liabilities / Revenue

77th percentile

0.22x

Higher debt load relative to revenue than 77% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Net Margin

19th percentile

-12%

Higher net margin than 19% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Top Officer Pay

72nd percentile

$62,000

Higher top officer pay than 72% of similar nonprofits.

Top officer pay equals 17.3% of source-year revenue.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Asset Growth

52nd percentile

2.4%

Faster asset growth than 52% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Revenue Growth

14th percentile

-22%

Faster revenue growth than 14% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Assets

Up

$541,332

Up $12,542 (+2.4%) from 2017

Net Assets

Down

$462,002

Down $41,593 (-8.3%) from 2017

Liabilities

Up

$79,330

Up $54,135 (+215%) from 2017

Revenue

Down

$358,352

Down $102,713 (-22%) from 2017

Expenses

Down

$399,945

Down $32,600 (-7.5%) from 2017

Net Income

Down

-$41,593

Down $70,113 (-246%) from 2017

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

2018

Assets$541,332
Liabilities$79,330
Net Assets$462,002

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

2018

Revenue$358,352
Expenses$399,945
Net Income-$41,593
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Sep 25, 2019
Return Version
2018v3.1
Gross Receipts
$645,181
Mission and Program Overview

Mission

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

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$424,200$410,226▼ $13,974
Cash and Non-Interest-Bearing Accounts$47,727$80,450▲ $32,723
Accounts Receivable$48,883$36,790▼ $12,093
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$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-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$528,790$541,332▲ $12,542
Other Assets Total$7,980$13,866▲ $5,886
Liabilities
Accounts Payable and Accrued Expenses$3,882$42,485▲ $38,603
Other Liabilities$21,313$36,845▲ $15,532
Total Liabilities$25,195$79,330▲ $54,135
Net Assets / Fund Balance
Unrestricted Net Assets$503,595$462,002▼ $41,593
Total Net Assets Fund Balance$503,595$462,002▼ $41,593
Total Liabilities and Net Assets / Fund Balance$528,790$541,332▲ $12,542

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$264,474$91,749$356,223
Buildings$82,823$105,962$188,785
Land$62,929-$62,929
Equipment-$39,595$39,595
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Josue RojasExecutive DirectorFT$62,000$62,000

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$117,853
Program Service Revenue
$83,399
Investment Income
$953
Other Revenue
$156,147
All Other Contributions
$5,135
Change in Net Assets
$-41,593
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$225,474
Salaries, Compensation, and Employee Benefits$174,471
Total Fundraising Expense$56,386
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$72,956$24,808$31,952$129,716
Other Salaries and Wages$53,733$28,620$16,099$98,452
Current Officers, Directors, Trustees, and Key Employees-$62,000-$62,000
Insurance-$13,429$4,844$18,273
Payroll Taxes$408$13,611-$14,019
Depreciation Depletion$876$13,098-$13,974
All Other Expenses$60$9,922$1,459$11,441
Other Expenses$3,440$6,353$2,032$3,440
Travel$200$1,973-$2,173
Office Expenses-$1,069-$1,069
Interest-$638-$638
Advertising$557--$557
Fees for Services Accounting-$60-$60
Total Functional Expenses$166,311$177,248$56,386$399,945
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$424,366
Gaming Direct Expenses$286,829
Fundraising Gross Income$18,205
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
4500 Fundraising Events$18,205$18,205-$18,205
Total Events$18,205$18,205-$18,205
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
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deferred Revenue$20,000
Credit Card$15,787
Artist Commissions Trust$1,058
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Backup withholding compliance
No
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

No review was or will be conducted.

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

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Accion Latina
EIN
94-3039956
Phone
4156481045
Address
2958 24th Street, San Francisco, CA 94110

Signing Officer

Name
Josue Rojas
Title
Executive Director
Signed
2019-09-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Scott Weaver
Voting Board Members
8
Independent Board Members
0
Employees
0

Preparer

Firm
Liz Is All Biz Inc
Address
870 Market St Suite 1145, San Francisco, CA 94102
Preparer
Elizabeth Hanley
Phone
4155252807
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D: Other Program Services Description

OTHER PROGRAM SERVICES 4: Encuentro del Canto popular our year-end music festival:: This program is our second oldest project. 38 years in the making, the EDCP festival is our year end concert series. OTHER PROGRAM SERVICES 5: Paseo Artistico is a free, bi-monthly, bilingual arts- activity, arts- stroll. The event will feature and recognizes artists who live and/or work in the Mission District as well as those artists whose work reflects solidarity and a strong sense of cultural heritage. Artists present their work and interactive art-activities at various venues on Calle 24/24th Street Corridor.

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IRS990/OtherRevenueMiscGrp/Desc07030 Other Income
IRS990/OtherRevenueMiscGrp/Desc1Reimbursed Expenses
IRS990/OtherRevenueMiscGrp/Desc2Tax Reimbursement
IRS990/OtherRevenueMiscGrp/ExclusionAmt07
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0398
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0398
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt17
IRS990/OtherRevenueTotalAmt0405
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt016099
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt028620
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt053733
IRS990/OtherSalariesAndWagesGrp/TotalAmt098452
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
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IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt013611
IRS990/PayrollTaxesGrp/ProgramServicesAmt0408
IRS990/PayrollTaxesGrp/TotalAmt014019
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0Scott Weaver
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0Tecolote Income
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt083399
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt083399
IRS990/ProgSrvcAccomActy2Grp/Desc0Paseo Artistico is a free, bi-monthly, bilingual arts- activity, arts- stroll. The event will feature and recognizes artists who live and/or work in the Mission District as well as those artists whose work reflects solidarity and a strong sense of cultural heritage. Artists present their work and interactive art-activities at various venues on Calle 24/24th Street Corridor.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt050993
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt036000
IRS990/ProgSrvcAccomActy3Grp/Desc0Cultural Arts -- We hosted 22 other cultural arts events and activities, from 6 arts exhibitions, to poetry readings, mini-concerts, arts activities and workshops. Acci??n Latina.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt014205
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt034
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0176316
IRS990/PYExcessBenefitTransInd0false
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0187236
IRS990/PYOtherRevenueAmt0203438
IRS990/PYProgramServiceRevenueAmt081311
IRS990/PYRevenuesLessExpensesAmt028520
IRS990/PYSalariesCompEmpBnftPaidAmt0245309
IRS990/PYTotalExpensesAmt0432545
IRS990/PYTotalRevenueAmt0461065
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-41593
IRS990/RegularMonitoringEnfrcInd0false
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IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt076105
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0117853
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0176316
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0140521
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0133490
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt073971
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0642151
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt00
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt00
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IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
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IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0133490
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt073971
IRS990ScheduleA/Total509Grp/TotalAmt0642151
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0117853
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0176316
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0140521
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0133490
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt073971
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0642151
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt082823
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0105962
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0188785
IRS990ScheduleD/EquipmentGrp/DepreciationAmt039595
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt039595
IRS990ScheduleD/LandGrp/BookValueAmt062929
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt062929
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0264474
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt091749
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0356223
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01058
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt115787
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt220000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Artist Commissions Trust
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Credit Card
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2Deferred Revenue
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0410226
IRS990ScheduleD/TotalLiabilityAmt036845
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/CharitableDistributionRqrInd0false
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm04500 Fundraising Events
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt018205
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt018205
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt018205
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt018205
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt018205
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt0286829
IRS990ScheduleG/GamingInformationGrp/GrossRevenueBingoAmt0424366
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0424366
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt0137537
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt0286829
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesBingoAmt0286829
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingOtherFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false

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