Civic Intelligence

Los Angeles Team Mentoring

EIN 95-4443617 • 501(c)3 • Los Angeles, CA

Profile

The mission of los angeles team mentoring is to guide middle school students growing up in challenging urban environments to recognize and reach their full potential as members of our community. Through a school-based team approach to mentoring, young adolescents are given the tools and support necessary to make positive choices during a critical period in their lives.

145 South Springs StreetLos Angeles, CA 90012

www.latm.org

Siviq Scores

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

Liabilities / Assets

70th percentile

0.24x

Higher debt load relative to assets than 70% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

68th percentile

0.22x

Higher debt load relative to revenue than 68% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

27th percentile

-6.2%

Higher net margin than 27% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

92nd percentile

$239,734

Higher top officer pay than 92% of similar nonprofits.

Top officer pay equals 19.7% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

32nd percentile

-2.0%

Faster asset growth than 32% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

11th percentile

-29%

Faster revenue growth than 11% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Down

$1,114,146

Down $22,556 (-2.0%) from 2023

Liabilities

Up

$268,170

Up $53,158 (+25%) from 2023

Net Assets

Down

$845,976

Down $75,714 (-8.2%) from 2023

Revenue

Down

$1,216,968

Down $492,361 (-29%) from 2023

Expenses

Down

$1,292,682

Down $262,184 (-17%) from 2023

Net Income

Down

-$75,714

Down $230,177 (-149%) from 2023

Trend Graphs

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2012: $709,669Liabilities 2012: $111,544Net Assets 2012: $598,1252012Assets 2013: $614,497Liabilities 2013: $108,555Net Assets 2013: $505,9422013Assets 2014: $584,436Liabilities 2014: $77,686Net Assets 2014: $506,7502014Assets 2015: $424,803Liabilities 2015: $45,272Net Assets 2015: $379,5312015Assets 2016: $536,691Liabilities 2016: $56,022Net Assets 2016: $480,6692016Assets 2017: $657,987Liabilities 2017: $84,312Net Assets 2017: $573,6752017Assets 2018: $682,403Liabilities 2018: $39,971Net Assets 2018: $642,4322018Assets 2019: $703,479Liabilities 2019: $43,092Net Assets 2019: $660,3872019Assets 2020: $814,518Liabilities 2020: $173,913Net Assets 2020: $640,6052020Assets 2021: $1,019,763Liabilities 2021: $201,751Net Assets 2021: $818,0122021Assets 2022: $825,764Liabilities 2022: $58,537Net Assets 2022: $767,2272022Assets 2023: $1,136,702Liabilities 2023: $215,012Net Assets 2023: $921,6902023Assets 2024: $1,114,146Liabilities 2024: $268,170Net Assets 2024: $845,9762024

Highlighted filing

2024

Assets$1,114,146
Liabilities$268,170
Net Assets$845,976

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2012: $1,007,987Expenses 2012: $1,065,610Net Income 2012: -$57,6232012Revenue 2013: $768,918Expenses 2013: $861,101Net Income 2013: -$92,1832013Revenue 2014: $912,790Expenses 2014: $911,982Net Income 2014: $8082014Revenue 2015: $732,935Expenses 2015: $860,154Net Income 2015: -$127,2192015Revenue 2016: $982,892Expenses 2016: $881,755Net Income 2016: $101,1372016Revenue 2017: $1,062,610Expenses 2017: $969,604Net Income 2017: $93,0062017Revenue 2018: $1,008,078Expenses 2018: $939,321Net Income 2018: $68,7572018Revenue 2019: $1,015,008Expenses 2019: $997,053Net Income 2019: $17,9552019Revenue 2020: $982,106Expenses 2020: $1,001,888Net Income 2020: -$19,7822020Revenue 2021: $1,162,123Expenses 2021: $1,098,416Net Income 2021: $63,7072021Revenue 2022: $911,203Expenses 2022: $961,988Net Income 2022: -$50,7852022Revenue 2023: $1,709,329Expenses 2023: $1,554,866Net Income 2023: $154,4632023Revenue 2024: $1,216,968Expenses 2024: $1,292,682Net Income 2024: -$75,7142024

Highlighted filing

2024

Revenue$1,216,968
Expenses$1,292,682
Net Income-$75,714

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Summary only. Only limited summary data is available for this year.$1.11$0.27$0.85$1.22$1.29$0.08
2023Summary only. Only limited summary data is available for this year.$1.14$0.22$0.92$1.71$1.55$0.15
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.83$0.06$0.77$0.91$0.96$0.05
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.02$0.20$0.82$1.16$1.10$0.06
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.81$0.17$0.64$0.98$1.00$0.02
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.70$0.04$0.66$1.02$1.00$0.02
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.68$0.04$0.64$1.01$0.94$0.07
2017Summary only. Only limited summary data is available for this year.$0.66$0.08$0.57$1.06$0.97$0.09
2016Detailed filing. Detailed filing data is available for this year.$0.54$0.06$0.48$0.98$0.88$0.10
2015Detailed filing. Detailed filing data is available for this year.$0.42$0.05$0.38$0.73$0.86$0.13
2014Summary only. Only limited summary data is available for this year.$0.58$0.08$0.51$0.91$0.91$0.00
2013Summary only. Only limited summary data is available for this year.$0.61$0.11$0.51$0.77$0.86$0.09
2012Summary only. Only limited summary data is available for this year.$0.71$0.11$0.60$1.01$1.07$0.06
Latest Detailed Filing

The latest 2024 filing currently has summary financial data only. Showing the latest detailed filing from 2021 below.

Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
May 13, 2022
Return Version
2020v4.0
Gross Receipts
$1,348,300
Mission and Program Overview

Mission

The mission of los angeles team mentoring is to guide middle school students growing up in challenging urban environments to recognize and reach their full potential as members of our community. Through a school-based team approach to mentoring, young adolescents are given the tools and support necessary to make positive choices during a critical period in their lives.

To guide middle school students growing up in challenging urban environments to recognize and reach their full potential as members of our community through a school-based team approach to mentoring.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$238,183$474,257▲ $236,074
Savings and Temporary Cash Investments$498,244$320,238▼ $178,006
Accounts Receivable$8,552$109,221▲ $100,669
Pledges and Grants Receivable$11,750$69,000▲ $57,250
Prepaid Expenses and Deferred Charges$23,938$23,875▼ $63
Land, Buildings, and Equipment, Net$29,061$18,382▼ $10,679
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$814,518$1,019,763▲ $205,245
Other Assets Total$4,790$4,790→ $0
Liabilities
Other Liabilities$113,700$117,722▲ $4,022
Accounts Payable and Accrued Expenses$60,213$84,029▲ $23,816
Total Liabilities$173,913$201,751▲ $27,838
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$628,855$749,012▲ $120,157
Net Assets With Donor Restrictions$11,750$69,000▲ $57,250
Total Net Assets Fund Balance$640,605$818,012▲ $177,407
Total Liabilities and Net Assets / Fund Balance$814,518$1,019,763▲ $205,245

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$18,382$39,272$57,654
Leasehold Improvements-$8,630$8,630
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Maria MeltonExecutive DirectorFT$171,086$15,339$186,425
William FigueroaDirector-ProgramsFT$100,067$9,976$110,043

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$1,217,488
Program Service Revenue
$26,369
Investment Income
$863
Other Revenue
$-82,597
All Other Contributions
$268,152
Change in Net Assets
$63,707

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table61$126,539Fair Market Value (FMV)
Other Non Cash Contri Table600$108,000Fair Market Value (FMV)
Other Non Cash Contri Table600$2,450Fair Market Value (FMV)
Other Non Cash Contri Table37$1,057Book
Total Noncash Contributions1,298$238,046-

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,162,123
Revenue Not Reported on Form 990
$299,877
Total Revenue per Audited Statements
$1,462,000
Total Revenue per Form 990
$1,162,123
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$665,602
Other Expenses$432,814
Total Fundraising Expense$76,103
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$341,886$38,023$8,910$388,819
Current Officers, Directors, Trustees, and Key Employees$79,756$79,229$39,571$198,556
Occupancy$70,428$18,602$7,531$96,561
Fees for Services Accounting-$51,899-$51,899
All Other Expenses$31,550$9,726$9,546$50,822
Payroll Taxes$29,503$8,832$3,112$41,447
Other Employee Benefits$27,924$2,832$653$31,409
Insurance$11,400$2,800$1,134$15,334
Other Expenses$8,585$3,380$791$12,756
Depreciation Depletion$7,789$2,057$833$10,679
Fees for Services Other$5,656$1,486$601$7,743
Pension Plan Contributions$4,469$684$218$5,371
Office Expenses$336$88$36$460
Total Functional Expenses$793,740$228,573$76,103$1,098,416

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,284,593
Expenses per Audited Statements$1,098,416
Total Expenses per Form 990$1,098,416
Expenses Not Reported on Form 990$186,177
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$186,177
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Annual Soiree$849,336-$186,177-
Total Events$849,336-$186,177$-186,177
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
Paycheck Protection Loan$117,722
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
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
Yes
Other officer compensation reviewed
No
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 11B: Form 990 Review Process

LATM's Form 990 is prepared by its independent accounting firm using information provided by management. Management reviews the return before providing it to the Finance Committee and Executive Committee for additional comment. Management then provides a copy to the full Board with a period for review before filing.

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

On a yearly basis, board members are asked to list any affiliations with other entities that might potentially affect their independent decision-making. Throughout the year any actual or potential conflicts of interest are brought forth by board members to the Executive Committee, who reviews the disclosures and determine if a conflict exists and whether it is material. If a conflict is found to exist, the person with the conflict is asked to rescue him/herself from any voting on related matters.

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

The board of directors periodically conducts a salary benchmark analysis using comparable local information to set a range for the Executive Director's compensation.

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

Governing documents, conflicts of interest policies, and financial statements are available to executive staff and the board of directors. Upon request from the general public, LATM will provide access to these documents as required by law.

Filing and Contact Details

Filer

Filer Name
Los Angeles Team Mentoring Inc
EIN
95-4443617
Phone
2137426733
Address
145 South Springs Street, Los Angeles, CA 90012

Signing Officer

Name
Maria Melton
Title
Executive Director
Signed
2022-05-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Maria Melton
Formed
1992
Legal Domicile
CA
Voting Board Members
19
Independent Board Members
19
Employees
13
Volunteers
110

Preparer

Firm
Vasin Heyn & Company
Address
5000 N Parkway Calabasas 201, Calabasas, CA 91302
Preparer
Rolland Vasin
Phone
8182223500
Supplemental Narrative

Additional Explanations

Other Changes In Net Assets Or Fund Balances - Other Increases

Forgiveness of PPP Loan = $113700

Form 990, Part XII, Line 2: Change of Oversight or Selection Process

LATM has not changed either its oversight process or selection process during the year.

Form 990, Part III, Line 1, Organization'S Mission - Continued

LATM was founded in response to the 1992 civil unrest in LA. 30 years later, we continue to invest in historically underrepresented communities to strengthen and uplift our youth and their families. Through a unique, team-based team approach to mentoring, young adolescents are given the tools and support necessary to make positive choices during a critical period in their lives. LATM has served nearly 30,000 youth across LA County through 3 million hours of service by nearly 10,000 volunteer mentors. We believe in the power of mentoring and will continue to inspire, serve, and guide LAs youth, providing meaningful mentoring relationships and opportunities in an environment of diversity and inclusion.

Form 990, Part III, Line 4A, Program Service Accomplishmen - Continued

TeamWorks LATMs core after school mentoring program designed to support the social-emotional development of our mentees through a progressive-learning curriculum. Studies show that participants outperform their peers academically, report higher levels of self-confidence, and graduate at a higher rate. Leadership Camp college awareness camp that prepares youth to become competitive applicants and pursue higher education. Skills University career readiness camp where participants engage with a rigorous curriculum that includes financial literacy, resume writing, interviewing, and mastering soft skills.Total program expenses: $793,740 Total revenue: $26,369

Financial Statement Notes

Part X : FIN48 Footnote

LATM is exempt from Federal income taxes under Section 501(c)(3) of the Internal Revenue Code and California income taxes under section 23701(d) of the California Revenue and Taxation Code. The IRS classified the organization as one that is not a private foundation within the meaning of section 509(a) of the Code because it is an organization described in section(s) 509(a)(1) and 170(b)(1)(A)(vi).LATM has adopted Financial Accounting Standards Board Accounting Standards Codification (ASC) Section 740-10, which clarifies the accounting for uncertainty in income taxes. ASC Section 740-10 prescribes a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. ASC Section 740-10 requires that an organization recognize in the financial statements the impact of the tax position if that position will more likely than not be sustained on audit, based on the technical merits of the position. As of and for the year ended June 30, 2021, LATM had no material unrecognized tax benefits, tax penalties or interest.LATMs Forms 990, Return of Organization Exempt from Income Tax, for each of the tax years ended June 30, 2020, 2019, and 2018, are subject to examination by the IRS, generally for 3 years after they were filed.LATMs Forms 199, California Exempt Organization Return, for each of the tax years ended June 30, 2020, 2019, 2018, and 2017, are subject to examination by the Franchise Tax Board, generally for 4 years after they were filed.

Part XI, Line 2D: Other revenue amounts included in F/S but not included on form 990

Forgiveness of PPP Loan $113700 Fundraising expenses $186177

Part XII, Line 2D: Other expenses and losses per audited F/S

Fundraising expenses $186177

Raw XML AppendixShowing 400 of 667 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.

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IRS990/Desc0LATM's programs focus on helping vulnerable youth maximize their "out of school" time-after-school, weekends, and summers - while building meaningful relationships with caring adult mentors. The Organization operates the following programs during a given year (July-June):LATMs programs include: e-Works LATMs virtual mentoring program, provides youth with access to a dynamic team of mentors in a safe and secure environment. They participate in partner-hosted workshops (i.e., anti-bullying, STEM, and financial literacy) where they can explore new interests.See Schedule O for more detail.
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