LATINOS UNIDOS EN MASSACHUSETTS INC: Form 990, tax year 2025

View the entire original 990 at ProPublica ↗

Organization
LATINOS UNIDOS EN MASSACHUSETTS INC (EIN 26-1364545)
Tax period
2025-01-01 to 2025-12-31
Filed
2026-07-01
IRS object ID
202601829349301620
Schema version
2025v4.2
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2026-07-01T16:06:02-06:00ReturnTs
Tax Period End2025-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Beckwith and Brown CorpBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1231 Bussey StreetAddressLine1Txt
CityDedhamCityNm
State AbbreviationMAStateAbbreviationCd
ZIP02026ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2025-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN261364545EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1Latinos Unidos en MassachusettsBusinessNameLine1Txt
FieldValueIRS element (for citing)
In Care Of% Lucy PinedaInCareOfNm
Business Name ControlLATIBusinessNameControlTxt
Phone6173810015PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1198 Ferry StreetAddressLine1Txt
CityEverettCityNm
State AbbreviationMAStateAbbreviationCd
ZIP02149ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonLUCY PINEDAPersonNm
Person TitleExecutive DirectorPersonTitleTxt
Phone6173810015PhoneNum
Signature2026-06-30SignatureDt
Discuss With Paid PreparerfalseDiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonSTEPHANIE BECKWITHPreparerPersonNm
PTINP01431571PTIN
Phone7813263039PhoneNum
Preparation2026-07-01PreparationDt
FieldValueIRS element (for citing)
Tax2025TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Gross Receipts$227,174GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website Addresslatinosunidosma.orgWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2002FormationYr
Legal Domicile StateMALegalDomicileStateCd
Activity Or MissionLUMA provides community education, legal services, drivers license application assistance, food and fuel assistance, and civic engagement.ActivityOrMissionDesc
Voting Members Governing Body4VotingMembersGoverningBodyCnt
Voting Members Independent3VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$72,434PYContributionsGrantsAmt
CY Contributions Grants$227,174CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
CY Investment Income$0CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$72,434PYTotalRevenueAmt
CY Total Revenue$227,174CYTotalRevenueAmt
CY Grants And Similar Paid$28,400CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$65,208PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$69,255CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$65,685PYOtherExpensesAmt
CY Other Expenses$59,238CYOtherExpensesAmt
PY Total Expenses$130,893PYTotalExpensesAmt
CY Total Expenses$156,893CYTotalExpensesAmt
PY Revenues Less Expenses-$58,459PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$70,281CYRevenuesLessExpensesAmt
Total Assets BOY$22,672TotalAssetsBOYAmt
Total Assets EOY$92,953TotalAssetsEOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$22,672NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$92,953NetAssetsOrFundBalancesEOYAmt
MissionLUMA provides community education, legal services, drivers license application assistance, food and fuel assistance, and civic engagement.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$112,823ExpenseAmt
Revenue$137,154RevenueAmt
DescProvide community education, pro-bono services, civic engagement, womens empowerment programs, English as a second language classes, parents committees, and other community assistance.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$28,400ExpenseAmt
Grant$28,400GrantAmt
Revenue$55,020RevenueAmt
DescEight families received rent assistance of between $1200 and $5000. Each is allowed to receive assistance one time only.Desc
FieldValueIRS element (for citing)
Total Program Service Expenses$141,223TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredYes (true)ScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentfalseReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsYes (true)GrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document19IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee0EmployeeCnt
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Quid Pro Quo ContributionsfalseQuidProQuoContributionsInd
Form8282 Property Disposed OffalseForm8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Form8899 FiledindfalseForm8899Filedind
Form1098 C FiledfalseForm1098CFiledInd
DAF Excess Business HoldingsfalseDAFExcessBusinessHoldingsInd
Taxable DistributionsfalseTaxableDistributionsInd
Distribution To DonorfalseDistributionToDonorInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members4GoverningBodyVotingMembersCnt
Independent Voting Member3IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (true)WhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOYes (true)CompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldMAStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonMaria PinedaPersonNm
Phone6173810015PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1198 Ferry StreetAddressLine1Txt
CityEverettCityNm
State AbbreviationMAStateAbbreviationCd
ZIP02149ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (4 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndKey EmployeeKeyEmployeeIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerInd
Maria Pineda
President40.000.00Yes (X)Yes (X)$51,200$0$0
Norma Umana
Treasurer5.000.00Yes (X)$0$0$0
Mercedes Ortela
Director5.000.00Yes (X)$0$0$0
Jackelyn Figueroa
Clerk5.000.00$0$0$0Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$51,200TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Government Grants$185,686GovernmentGrantsAmt
All Other Contributions$41,488AllOtherContributionsAmt
Total Contributions$227,174TotalContributionsAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$227,174TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$28,400TotalAmt
Program Services$28,400ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$51,200TotalAmt
Program Services$51,200ProgramServicesAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$18,055TotalAmt
Program Services$18,055ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$1,500TotalAmt
Program Services$1,500ProgramServicesAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$8,440TotalAmt
Program Services$2,750ProgramServicesAmt
Management And General$5,690ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$1,437TotalAmt
Program Services$718ProgramServicesAmt
Management And General$719ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$26,674TotalAmt
Program Services$20,006ProgramServicesAmt
Management And General$6,668ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$2,916TotalAmt
Program Services$2,916ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$1,739TotalAmt
Management And General$1,739ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (2 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
internet and phone$3,417$2,563$854
program expenses$13,115$13,115

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$156,893TotalAmt
Program Services$141,223ProgramServicesAmt
Management And General$15,670ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$22,672BOYAmt
EOY$92,953EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$22,672BOYAmt
EOY$92,953EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$22,672BOYAmt
EOY$57,953EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
EOY$35,000EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$22,672BOYAmt
EOY$92,953EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$22,672BOYAmt
EOY$92,953EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$70,281ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org509a2Yes (X)PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$141,002CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$217,862CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$83,423CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$39,359CurrentTaxYearMinus1YearAmt
Current Tax Year$227,174CurrentTaxYearAmt
Total$708,820TotalAmt

Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp

FieldValueIRS element (for citing)
Current Tax Year Minus2 Years$10,388CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$33,075CurrentTaxYearMinus1YearAmt
Total$43,463TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$141,002CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$217,862CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$93,811CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$72,434CurrentTaxYearMinus1YearAmt
Current Tax Year$227,174CurrentTaxYearAmt
Total$752,283TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$0CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$0CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$0CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$0CurrentTaxYearMinus1YearAmt
Current Tax Year$0CurrentTaxYearAmt
Total$0TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$752,283PublicSupportTotal509Amt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$141,002CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$217,862CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$93,811CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$72,434CurrentTaxYearMinus1YearAmt
Current Tax Year$227,174CurrentTaxYearAmt
Total$752,283TotalAmt
FieldValueIRS element (for citing)
Public Support CY5091.00000PublicSupportCY509Pct
Public Support PY5091.00000PublicSupportPY509Pct
Investment Income CY0.00000InvestmentIncomeCYPct
Investment Income PY0.00000InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedYes (true)GrantRecordsMaintainedInd

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp

FieldValueIRS element (for citing)
Grant Typerent assistanceGrantTypeTxt
Recipient8RecipientCnt
Cash Grant$28,400CashGrantAmt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceMonitoring procedures (Part I, line 2)FormAndLineReferenceDesc
ExplanationMembers of the community can apply for need-based assistance with rent payments and can receive one-time only payments of up to $5,000 which is paid directly to the landlord. Documentation of income, family size and need are required.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Form 990 governing body review Part VI line 11The President and Treasurer approve the 990 prior to filing.
Conflict of interest policy compliance Part VI line 12cBoard members, officers and key employees are required to disclose any financial or personal interests that could present a conflict and to recuse themselves from related discussions and decisions. The board of directors reviews compliance with the Conflict of Interest policy annually and all disclosures are documented. Any potential conflicts are reviewed and addressed before decisions are made.
CEO executive director top management comp Part VI line 15aCompensation is determined by the board of directors based on job responsibilities, qualifications, comparable market data, available funding and the organizations budget. Any compensation decisions involving executive leadership are reviewed and approved by the board without the participation of the affected individual.
Governing documents etc available to public Part VI line 19Governing documents are available to the public upon request.

Comments

Anonymous: no account or email. Up to 2,000 characters, at most one link. Comments are checked automatically; some wait for review.