LOS AMIGOS DEL ARTE POPULAR INC: Form 990EZ, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- LOS AMIGOS DEL ARTE POPULAR INC (EIN 20-0021519)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-07-16
- IRS object ID
- 202421989349200822
- Schema version
- 2023v5.1
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-07-16T10:00:04-07:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 200570323 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Nelson & Associates CPAs | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2230 Longport Ct Ste 110 | AddressLine1Txt |
| City | Elk Grove | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 95758 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990EZ | ReturnTypeCd |
| Tax Period Begin | 2023-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 200021519 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LOS AMIGOS DEL ARTE POPULAR INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | LOSA | BusinessNameControlTxt |
| Phone | 5307565075 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2524 CORONA DR | AddressLine1Txt |
| City | DAVIS | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 95616 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | WILLIAM ROE | PersonNm |
| Person Title | Treasurer | PersonTitleTxt |
| Signature | 2024-07-16 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | WILLIAM | PersonFirstNm |
| Person Last | ROE | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (true) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Michelle Nelson CPA CFE MST | PreparerPersonNm |
| PTIN | P00453363 | PTIN |
| Phone | 9162996800 | PhoneNum |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 3 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Federated Assurance Level | FAL1 | FederatedAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990-EZ IRS990EZ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
| Schedule B Not Required | Yes (X) | ScheduleBNotRequiredInd |
| Website Address | WWW.LADAP.ORG | WebsiteAddressTxt |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Gross Receipts | $74,353 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Contributions Gifts Grants Etc | $13,098 | ContributionsGiftsGrantsEtcAmt |
| Program Service Revenue | $61,248 | ProgramServiceRevenueAmt |
| Investment Income | $7 | InvestmentIncomeAmt |
| Cost Or Other Basis Expense Sale | $0 | CostOrOtherBasisExpenseSaleAmt |
| Fundraising Gross Income | $0 | FundraisingGrossIncomeAmt |
| Special Events Direct Expenses | $0 | SpecialEventsDirectExpensesAmt |
| Cost Of Goods Sold | $0 | CostOfGoodsSoldAmt |
| Total Revenue | $74,353 | TotalRevenueAmt |
| Grants And Similar Amounts Paid | $30,449 | GrantsAndSimilarAmountsPaidAmt |
| Other Expenses Total | $52,699 | OtherExpensesTotalAmt |
| Total Expenses | $83,148 | TotalExpensesAmt |
| Excess Or Deficit For Year | -$8,795 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $90,875 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $82,080 | NetAssetsOrFundBalancesEOYAmt |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $90,875 | BOYAmt |
| EOY | $82,080 | EOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $90,875 | BOYAmt |
| EOY | $82,080 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $90,875 | BOYAmt |
| EOY | $82,080 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Primary Exempt Purpose | EDUCATE THE PUBLIC ABOUT THE FINE ARTS PRODUCED BY HISPANIC CULTURES | PrimaryExemptPurposeTxt |
Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description Program Srvc Accom | Grants were made to several groups totally $30,450 including Friends of Oaxacan Folk Art, Fiera Maestros de Arte, West New Mexico University, Museum of New Mexico and Linda Hanna of Oaxaca, Mexico.Trips for members were organized to Sante Fe and Albuquerque Patzcuaro to support artists.Eight newsletters were published and distributed. | DescriptionProgramSrvcAccomTxt |
| Grants And Allocations | $30,449 | GrantsAndAllocationsAmt |
| Program Service Expenses | $46,521 | ProgramServiceExpensesAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $46,521 | TotalProgramServiceExpensesAmt |
Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (12 entries)
| TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt |
|---|---|---|
| WILLIAM ROE | ||
| Treasurer | 2.00 | $0 |
| BARBARA GARCIA | ||
| Vice President | 2.00 | $0 |
| GAYLA PIERCE | ||
| President | 2.00 | $0 |
| KATHERINE REINKE | ||
| Director | 1.00 | $0 |
| KATHLEEN PRADO | ||
| Director | 1.00 | $0 |
| BEVERLY GOODMAN | ||
| Director | 1.00 | $0 |
| ESTELA ROBINSON | ||
| Director | 1.00 | $0 |
| TRINIE GARCIA-VALDEZ | ||
| Director | 1.00 | $0 |
| DAVID GARCIA | ||
| Director | 1.00 | $0 |
| MACON MCCROSSEN | ||
| Director | 1.00 | $0 |
| ABIGAIL WRIGHT | ||
| Director | 1.00 | $0 |
| MARIANN SCHICK | ||
| Secretary | 2.00 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activities Not Previously Rpt | false | ActivitiesNotPreviouslyRptInd |
| Chg Made To Orgnzng Doc Not Rpt | false | ChgMadeToOrgnzngDocNotRptInd |
| Organization Had UBI | false | OrganizationHadUBIInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Organization Dissolved Etc | false | OrganizationDissolvedEtcInd |
| Form1120 Pol Filed | false | Form1120PolFiledInd |
| Made Loans To From Officers | false | MadeLoansToFromOfficersInd |
| Tax Imposed Under IRC4911 | $0 | TaxImposedUnderIRC4911Amt |
| Tax Imposed Under IRC4912 | $0 | TaxImposedUnderIRC4912Amt |
| Tax Imposed Under IRC4955 | $0 | TaxImposedUnderIRC4955Amt |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| Tax Imposed On Organization Mgr | $0 | TaxImposedOnOrganizationMgrAmt |
| Tax Reimbursed By Organization | $0 | TaxReimbursedByOrganizationAmt |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | WILLIAM ROE | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3500 ANDERSON ROAD | AddressLine1Txt |
| City | DAVIS | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 95616 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 5307565075 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Foreign Office | false | ForeignOfficeInd |
| Donor Advised Fnds | false | DonorAdvisedFndsInd |
| Operate Hospital | false | OperateHospitalInd |
| Tanning Services Provided | false | TanningServicesProvidedInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | false | TransactionWithControlEntInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| School Operating | false | SchoolOperatingInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Part VI Of Comp Of Hghst Pd Empl | NONE | PartVIOfCompOfHghstPdEmplTxt |
| Part VI Hghst Pd Cntrct Prof Srvc | NONE | PartVIHghstPdCntrctProfSrvcTxt |
| Filed Schedule A | Yes (true) | FiledScheduleAInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $28,580 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $37,991 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $27,282 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $10,592 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $13,098 | CurrentTaxYearAmt |
| Total | $117,543 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $79,675 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $4,161 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $111,334 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $142,247 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $61,248 | CurrentTaxYearAmt |
| Total | $398,665 | TotalAmt |
Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Tax Rev Levied Orgnztnl Bnft509 TaxRevLeviedOrgnztnlBnft509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Govt Furn Srvc Fclts Vl509 GovtFurnSrvcFcltsVl509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $108,255 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $42,152 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $138,616 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $152,839 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $74,346 | CurrentTaxYearAmt |
| Total | $516,208 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $17,000 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $10,000 | CurrentTaxYearMinus3YearsAmt |
| Total | $27,000 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $17,000 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $10,000 | CurrentTaxYearMinus3YearsAmt |
| Total | $27,000 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $489,208 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $12 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $11 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $5 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $6 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $7 | CurrentTaxYearAmt |
| Total | $41 | TotalAmt |
Post1975 UBTI Post1975UBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $12 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $11 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $5 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $6 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $7 | CurrentTaxYearAmt |
| Total | $41 | TotalAmt |
Net Income From Other UBI NetIncomeFromOtherUBIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Income509 OtherIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $108,267 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $42,163 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $138,621 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $152,845 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $74,353 | CurrentTaxYearAmt |
| Total | $516,249 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.94760 | PublicSupportCY509Pct |
| Public Support PY509 | 0.94870 | PublicSupportPY509Pct |
| Investment Income CY | 0.00010 | InvestmentIncomeCYPct |
| Investment Income PY | 0.00010 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Grants and Similar Amounts Paid In Excess of $5,000.2 | Class of Activity: 2 MUSEUMS OP SUPPORT | Donee's Name: MUSEUMS | Donee's Address: VARIOUS MEXICO CITY GUERRERO 06300 Mexico | Relationship of Donee: NONE | Cash Amount Given: $7501 |
| Grants and Similar Amounts Paid In Excess of $5,000.5 | Class of Activity: OPERATING SUPPORT | Donee's Name: LA FERIA DE MAESTROS | Donee's Address: LOPEZ CORTILLA 254 CHAPALA JALISCO 45900 Mexico | Relationship of Donee: NONE | Cash Amount Given: $10000 |
| Other Expenses.1005 | Travel $46520 |
| Other Expenses.1 | Miscellaneous $6179 |