Civic Intelligence

Eastmont Community Center

EIN 95-6221642 • 501(c)3 • Los Angeles, CA

Profile

Provide social services designated to address the urgent needs of families in crisis

701 South Hoefner AvenueLos Angeles, CA 90022

www.eastmontcommunitycenter.org

Siviq Scores

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

Liabilities / Assets

56th percentile

0.10x

Higher debt load relative to assets than 56% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

50th percentile

0.08x

Higher debt load relative to revenue than 50% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

20th percentile

-11%

Higher net margin than 20% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

74th percentile

$119,974

Higher top officer pay than 74% of similar nonprofits.

Top officer pay equals 5.1% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Asset Growth

15th percentile

-12%

Faster asset growth than 15% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

23rd percentile

-10%

Faster revenue growth than 23% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Assets

Up

$2,006,348

Up $673,392 (+51%) from 2023

Liabilities

Up

$151,312

Up $64,082 (+73%) from 2023

Net Assets

Up

$1,855,036

Up $609,310 (+49%) from 2023

Revenue

Up

$2,621,059

Up $1,047,445 (+67%) from 2023

Expenses

Up

$2,014,059

Up $355,238 (+21%) from 2023

Net Income

Up

$607,000

Up $692,207 (+812%) from 2023

Trend Graphs

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2011: $680,399Liabilities 2011: $5,111Net Assets 2011: $675,2882011Assets 2012: $679,058Liabilities 2012: $5,777Net Assets 2012: $673,2812012Assets 2013: $735,113Liabilities 2013: $2,541Net Assets 2013: $732,5722013Assets 2014: $721,242Liabilities 2014: $7,578Net Assets 2014: $713,6642014Assets 2015: $815,697Liabilities 2015: $5,249Net Assets 2015: $810,4482015Assets 2016: $911,245Liabilities 2016: $5,413Net Assets 2016: $905,8322016Assets 2017: $926,298Liabilities 2017: $5,709Net Assets 2017: $920,5892017Assets 2018: $982,204Liabilities 2018: $5,697Net Assets 2018: $976,5072018Assets 2019: $1,021,826Liabilities 2019: $7,107Net Assets 2019: $1,014,7192019Assets 2020: $1,233,818Liabilities 2020: $59,586Net Assets 2020: $1,174,2322020Assets 2021: $1,351,532Liabilities 2021: $61,651Net Assets 2021: $1,289,8812021Assets 2022: $1,373,877Liabilities 2022: $42,944Net Assets 2022: $1,330,9332022Assets 2023: $1,332,956Liabilities 2023: $87,230Net Assets 2023: $1,245,7262023Assets 2024: $2,006,348Liabilities 2024: $151,312Net Assets 2024: $1,855,0362024

Highlighted filing

2024

Assets$2,006,348
Liabilities$151,312
Net Assets$1,855,036

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2011: $253,1612011Expenses 2012: $262,6112012Revenue 2013: $347,886Expenses 2013: $288,595Net Income 2013: $59,2912013Revenue 2014: $287,918Expenses 2014: $306,826Net Income 2014: -$18,9082014Revenue 2015: $394,792Expenses 2015: $298,008Net Income 2015: $96,7842015Revenue 2016: $420,105Expenses 2016: $324,721Net Income 2016: $95,3842016Revenue 2017: $321,833Expenses 2017: $307,076Net Income 2017: $14,7572017Revenue 2018: $346,501Expenses 2018: $290,584Net Income 2018: $55,9172018Revenue 2019: $495,392Expenses 2019: $457,180Net Income 2019: $38,2122019Revenue 2020: $617,760Expenses 2020: $458,247Net Income 2020: $159,5132020Revenue 2021: $737,846Expenses 2021: $673,401Net Income 2021: $64,4452021Revenue 2022: $1,274,940Expenses 2022: $1,285,088Net Income 2022: -$10,1482022Revenue 2023: $1,573,614Expenses 2023: $1,658,821Net Income 2023: -$85,2072023Revenue 2024: $2,621,059Expenses 2024: $2,014,059Net Income 2024: $607,0002024

Highlighted filing

2024

Revenue$2,621,059
Expenses$2,014,059
Net Income$607,000

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.01$0.15$1.86$2.62$2.01$0.61
2023Detailed filing. Detailed filing data is available for this year.$1.33$0.09$1.25$1.57$1.66$0.09
2022Detailed filing. Detailed filing data is available for this year.$1.37$0.04$1.33$1.27$1.29$0.01
2021Detailed filing. Detailed filing data is available for this year.$1.35$0.06$1.29$0.74$0.67$0.06
2020Detailed filing. Detailed filing data is available for this year.$1.23$0.06$1.17$0.62$0.46$0.16
2019Detailed filing. Detailed filing data is available for this year.$1.02$0.01$1.01$0.50$0.46$0.04
2018Detailed filing. Detailed filing data is available for this year.$0.98$0.01$0.98$0.35$0.29$0.06
2017Detailed filing. Detailed filing data is available for this year.$0.93$0.01$0.92$0.32$0.31$0.01
2016Detailed filing. Detailed filing data is available for this year.$0.91$0.01$0.91$0.42$0.32$0.10
2015Detailed filing. Detailed filing data is available for this year.$0.82$0.01$0.81$0.39$0.30$0.10
2014Detailed filing. Detailed filing data is available for this year.$0.72$0.01$0.71$0.29$0.31$0.02
2013Summary only. Only limited summary data is available for this year.$0.74$0.00$0.73$0.35$0.29$0.06
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.68$0.01$0.67$0.26
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.68$0.01$0.68$0.25
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 13, 2025
Return Version
2023v6.0
Gross Receipts
$2,621,059
Mission and Program Overview

Mission

Eastmont Community Center advances its mission of supporting a thriving community through empowerment, social services, and programs that elevate civic, social, and economic well-being. See Schedule O.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$377,267$560,054▲ $182,787
Cash and Non-Interest-Bearing Accounts$519,536$542,170▲ $22,634
Land, Buildings, and Equipment, Net$406,794$452,348▲ $45,554
Savings and Temporary Cash Investments$29,359$266,582▲ $237,223
Investments in Publicly Traded Securities-$31,669-
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-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$1,332,956$2,006,348▲ $673,392
Other Assets Total-$153,525-
Liabilities
Accounts Payable and Accrued Expenses$87,230$151,312▲ $64,082
Total Liabilities$87,230$151,312▲ $64,082
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,245,726$1,445,779▲ $200,053
Net Assets With Donor Restrictions-$409,257-
Total Net Assets Fund Balance$1,245,726$1,855,036▲ $609,310
Total Liabilities and Net Assets / Fund Balance$1,332,956$2,006,348▲ $673,392

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$206,646$369,009$575,655
Equipment$131,930$127,308$259,238
Leasehold Improvements$54,848$54,856$109,704
Land$58,924-$58,924
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Isaias HernandezExecutive DirectorFT$90,100$7,190$97,290

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$2,340,285
Program Service Revenue
$196,707
Investment Income
$7,796
Other Revenue
$76,271
All Other Contributions
$1,020,491
Change in Net Assets
$607,000

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,621,059
Revenue Not Reported on Form 990
$2,310
Total Revenue per Audited Statements
$2,623,369
Total Revenue per Form 990
$2,621,059
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,266,997
Other Expenses$747,062
Total Fundraising Expense$71,424
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$902,832$10,184$27,302$940,318
All Other Expenses$36,072$125,731-$161,803
Current Officers, Directors, Trustees, and Key Employees$106,575$15,925-$122,500
Other Employee Benefits$97,350$1,788$2,874$102,012
Payroll Taxes$89,397$2,240$2,434$94,071
Fees for Services Other$17,138$16,755$38,500$72,393
Fees for Services Accounting-$63,123-$63,123
Other Expenses$70,396$58,360-$58,360
Advertising$1,062$55,995-$57,057
Insurance$6,681$24,554-$31,235
Information Technology$5,801$17,972-$23,773
Travel$23,774$-2,803$81$21,052
Office Expenses$14,018$6,442-$20,460
Pension Plan Contributions$7,766$97$233$8,096
Conferences and Meetings-$2,341-$2,341
Total Functional Expenses$1,543,931$398,704$71,424$2,014,059

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,014,059
Total Expenses per Audited Statements$2,014,059
Total Expenses per Form 990$2,014,059
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
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
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
No
Audit committee
Yes
Backup withholding compliance
No
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
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, Section B, Line 11B

The governing board reviews the Form 990.

Form 990, Part VI, Section B, Line 15A

The Board of Directors reviews comparability data and approves the compensation of the Center's Executive Director.

Form 990, Part VI, Section B, Line 15B

The Board of Directors reviews comparability data and approves the compensation of the Center's Key Employees.

Form 990, Part VI, Section C, Line 19

Documents are available upon request.

Filing and Contact Details

Filer

Filer Name
Eastmont Community Center
EIN
95-6221642
Phone
3237267998
Address
701 South Hoefner Avenue, Los Angeles, CA 90022

Signing Officer

Name
Isaias Hernandez
Title
Executive Director
Signed
2025-05-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Isaias Hernandez
Formed
1952
Legal Domicile
CA
Voting Board Members
9
Independent Board Members
9
Employees
24
Volunteers
45

Preparer

Firm
Vasin Heyn and Company
Address
5000 N PKWY CALABASAS STE 104, CALABASAS, CA 91302
Preparer
Rolland Vasin
Phone
8182223500
Supplemental Narrative

Additional Explanations

Part I Mission & Statement of Program Service Accomplishments

Eastmont Community Center advances its mission of supporting a thriving community through empowerment, social services, and programs that elevate civic, social, and economic well-being. In the past year, the organization delivered high-impact services across East Los Angeles, addressing critical needs in food security, financial and economic stability, education, and civic engagement.

Part III 4A - Statement of Program Service Accomplishments

Emergency Food DistributionEastmont Community Centers Emergency Food Distribution program provides weekly food distribution to low-income families, ensuring access to fresh foods. In FY 2024, the program served up to 150 families per week, distributing a total of over 300,000 pounds of food. The program successfully meets the increasing demand for food assistance alleviating food insecurity and promoting healthier eating habits.Community KitchenEastmont launched a Community Kitchen to serve hot and pre-packaged meals while offering culturally relevant nutrition education and culinary workforce development for youth and older adults. The program is expected to provide up to 600 meals monthly and hands-on training to prepare participants for employment in food-related industries.East Los Angeles Certified Farmers MarketsThe purpose of the Certified Farmers Market program is to increase access to fresh, affordable produce while supporting CA farmers and entrepreneurs. The markets served over 700 customers weekly and promote food subsidy programs to increase the purchasing power for low-income families.Case ManagementThe case management program helps low-income individuals, particularly older adults and people with disabilities, apply for critical public benefits and services that support their long-term independence. In FY 2024, over 465 individuals received services. Eastmonts advocacy reduces barriers to access essential public benefit programs.Digital Skills TrainingIn partnership with East Los Angeles Community College, this program aims to bridge the digital divide. Participants learned how to navigate the internet, use email, communicate online, and protect themselves digitally. In FY 2024, 100 individuals completed the training. The program enhanced digital inclusion, increased access to online services, and empowered participants to engage more confidently in the modern workforce.Nutrition EducationIn partnership with the Los Angeles Regional Food Bank, these culturally tailored workshops and cooking demonstrations taught participants how to plan meals, read nutrition labels, and make cost-effective, health-conscious food choices. In FY 2024, the program served over 200 participants. Outcomes included improved knowledge of nutrition, healthier food choices, and increased enrollment in food assistance programs.Financial CoachingThis program provides financial education and one-on-one coaching to help individuals improve their financial stability and long-term economic health. Services offered by Eastmont are access to FICO score and report which includes credit report reviews, budgeting tools, debt reduction strategies, and introductions to credit-building products such as the Lending Circles program. In 2024, over 82 clients participated. Many saw measurable improvements in credit scores, debt reduction, and savings habits, supporting their path toward greater financial independence.Volunteer Income Tax Assistance (VITA)The VITA program offers free tax preparation to low-income residents earning $57,000 or less. Services were provided by IRS-certified volunteers and included filing both federal and state returns, identifying eligible tax credits, and assisting with ITIN applications. In 2024, the program prepared over 1,600 tax returns. Participants received over $1.9 million in refunds and credits, helping families meet basic needs and stabilize household finances.Small Business Readiness and Entrepreneurship SupportThis program supports small business owners and aspiring entrepreneurs with the tools and resources needed to formalize and grow their businesses. Services included assistance with business registration, permit applications, budgeting, credit-building, and access to capital. In FY 2024, 22 businesses received direct support. Outcomes included successful business launches, improved financial planning, and expanded market opportunities.Youth Development ProgramsThe purpose of the youth programs is to provide sa

Financial Statement Notes

Part X : FIN48 Footnote

The Center is a voluntary health and welfare organization that is exempt from taxes on income under Internal Revenue Code section 501(c)(3) and California Revenue and Taxation Code 23701(d). The IRS classified the Center 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).The Center 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, 2024, the Center had no material unrecognized tax benefits, tax penalties or interest. The Centers Forms 990, Return of Organization Exempt from Income Tax, for each of the tax years ended June 30, 2023, 2022, and 2021, are subject to examination by the IRS, generally for 3 years after they were filed.The Centers Forms 199, California Exempt Organization Return, for each of the tax years ended, June 30, 2023, 2022, 2021 and 2020 are subject to examination by the Franchise Tax Board, generally for 4 years after they were filed.

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IRS990/Desc0During the year ended June 30, 2024 Eastmont Community Center delivered high-impact services across East Los Angeles, addressing critical needs in food security, financial and economic stability, education, and civic engagement through the following programs: Emergency Food Distribution, Community Kitchen, East Los Angeles Certified Farmers Markets, Case Management, Digital Skills Training, Nutrition Education, Financial Coaching, Volunteer Income Tax Assistance (VITA), Small Business Readiness and Entrepreneurship Support, Youth Development Programs, Infant and Toddler Center and Community & Civic Engagement. See Schedule O for further details.
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IRS990/Form990PartVIISectionAGrp/PersonNm4Abraham Mercado
IRS990/Form990PartVIISectionAGrp/PersonNm5Laura Barrera
IRS990/Form990PartVIISectionAGrp/PersonNm6Dunia Fernandez
IRS990/Form990PartVIISectionAGrp/PersonNm7Kristie Hernandez
IRS990/Form990PartVIISectionAGrp/PersonNm8Samuel Robles
IRS990/Form990PartVIISectionAGrp/PersonNm9Ancelma Sanchez
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IRS990/MissionDesc0Eastmont Community Center advances its mission of supporting a thriving community through empowerment, social services, and programs that elevate civic, social, and economic well-being. See Schedule O.
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Center is a voluntary health and welfare organization that is exempt from taxes on income under Internal Revenue Code section 501(c)(3) and California Revenue and Taxation Code 23701(d). The IRS classified the Center 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).The Center 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, 2024, the Center had no material unrecognized tax benefits, tax penalties or interest. The Centers Forms 990, Return of Organization Exempt from Income Tax, for each of the tax years ended June 30, 2023, 2022, and 2021, are subject to examination by the IRS, generally for 3 years after they were filed.The Centers Forms 199, California Exempt Organization Return, for each of the tax years ended, June 30, 2023, 2022, 2021 and 2020 are subject to examination by the Franchise Tax Board, generally for 4 years after they were filed.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
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