2018-10-24T01:27:21-07:00 2017-12-31 363867588 FREDERICK M MCGOUGH 1748 HARRISON ST GLENVIEW IL 60025 990 2017-01-01 043675191 ENLACE USA ENLA 9492692204 5405 ALTON PARKWAY IRVINE CA 92604 RONALD BUENO Executive Director 2018-10-24 true FREDERICK M MCGOUGH P00738456 9492692200 X 2017 2018-06-14 16:35:46Z 1654318 false false X www.enlace.link X 2002 CA TO ENHANCE EFFECTIVE COLLABORATION BETWEEN LOCAL CHURCHES AND COMMUNITY ORGANIZATIONS TO DEVELOP INTEGRATED AND SUSTAINABLE SOLUTIONS TO POVERTY IN THE UNITED STATES AND INTERNATIONALLY. 8 6 3 250 0 2237171 1639456 0 7 -3589 1739 2233582 1641202 1898691 1159654 0 317300 360207 0 264310 147457 181388 2363448 1701249 -129866 -60047 316002 254220 14155 12420 301847 241800 X TO ENHANCE EFFECTIVE COLLABORATION BETWEEN LOCAL CHURCHES AND COMMUNITY ORGANIZATIONS TO DEVELOP INTEGRATED AND SUSTAINABLE SOLUTIONS TO POVERTY IN THE UNITED STATES AND INTERNATIONALLY. true false 1123924 1041256 ****ACCOMPLISHMENTS IN EL SALVADOR***ENLACE U.S.A. PROVIDED FUNDING TO AN AFFILIATED ORGANIZATION AND MISSIONARIES IN EL SALVADOR TO ACCOMPLISH OUR ABOVE STATED PURPOSE IN THAT COUNTRY. IN 2017, WE FUNDED 39 INTIATIVES IN EL SALVADOR THAT IMPACTED 170,500 PEOPLE.CHURCH & COMMUNITY PROGRAM:ENLACE'S CHURCH AND COMMUNITY PROGRAM TRAINS CHURCH LEADERS TO UNDERSTAND AND LIVE OUT THE BIBLICAL BASIS OF THE MISSION OF THE CHURCH IN THEIR IMPOVERISHED COMMUNITIES. WE ACCOMPANY AND ASSIST CHURCH LEADERS TO DISCOVER THEIR RESOURCES AND TO PARTNER EFFECTIVELY WITH THE COMMUNITY TO IDENTIFY AND IMPLEMENT SUSTAINABLE SOLUTIONS TO POVERTY. THE PROGRAM INCLUDED TRAINING IN THE FOLLOWING AREAS: BIBLICAL STUDY, LEADERSHIP DEVELOPMENT, PROJECT IDENTIFICATION AND MANAGEMENT, NETWORKING, AND FUNDRAISING. IN 2017, ENLACE PARTNERED WITH 106 CHURCH AND PROVIDED COACHING AND TRAINING TO 1,210 PASTORS and CHURCH LEADERS. HEALTHY COMMUNITIES INITIATIVES:ENLACE PROVIDED CHURCH AND COMMUNITY LEADERS TRAINING AND RESOURCES TO RESOLVE IMMEDIATE AND LONG-TERM HEALTH PROBLEMS THROUGH CURATIVE AND PREVENTIVE STRATEGIES. IN 2017, HEALTHY COMMUNITIES INITIATIVES INCLUDED MEDICAL ATTENTION TO OVER 950 PEOPLE, 3 WATER SYSTEMS, 110 LATRINES, AND 45 ECO-STOVES. INFRASTRUCTURE INITIATIVES:ENLACE PROVIDED CHURCH AND COMMUNITY LEADERS TRAINING AND TECHNICAL ASSISTANCE TO IDENTIFY, DESIGN, FINANCE AND MANAGE INFRASTRUCTURAL INITIATIVES. IN 2017, CHURCH AND COMMUNITY LEADERS BUILT 29 HOUSES, 31 ROADS, AND 3 SCHOOLS. ECONOMIC DEVELOPMENT PROGRAM:ENLACE PROVIDED SMALL-SCALE ENTREPRENEURS AND FARMERS TRAINING, TECHNICAL ASSISTANCE, FINANCING, AND MARKETS TO START OR EXPAND SMALL BUSINESSES. IN 2017, COMMUNITY MEMBERS ESTABLISHED 51 POULTRY FARMS, 49 HEN FARMS, AND 4 GREENHOUSES. IN ADDITION, ENLACE PROVIDED BUSINESS COACHING TO 110 SMALL BUSINESSES, AND ENLACE'S AFFILIATED CREDIT ORGANIZATION PROVIDED 119 LOANS TOTALING $238,919 WITH A 94% REPAYMENT RATE. 123841 95808 ***ACCOMPLISHMENTS IN NEPAL***ENLACE U.S.A. provided funding to our affiliated partner in Nepal to accomplish our above stated purpose in that country. In 2017, we expanded our program to build the organizational capacity of our affiliate to partner with 15 local churches in the Dang Province of Nepal. As of the end of year, our affiliated partner coached and trained 90 church pastors and leaders in church-based community transformation. IN 2017, we funded 5 INITIATIVES IN NEPAL THAT IMPACTED 25,500 PEOPLE. 30449 22590 ***ACCOMPLISHMENTS IN GUATEMALA***ENLACE U.S.A. provided funding to our affiliated partner in Nepal to accomplish our above stated purpose in that country. In 2017, we expanded our program to build the organizational capacity of our affiliate to partner with 12 local churches in THREE DIFFERENT REGIONS OF THE COUNTRY. As of the end of year, our affiliated partner coached and trained 159 church pastors and leaders in church-based community transformation. 19648 1297862 true true false false false false false false false false false false false false true false false false false false false true true false true false false false false true false false false false false false false false false false true false false false false false false false false false true 8 0 true 3 true false false false false false true true true true false 0 false false false false false false false false false false X 8 6 true false true false false false false true false true false true true true false true true true true false CA X X LARRY KASPER 9492692204 82703 REDFORD WAY INDIO CA 90021 X LARRY KASPER Director 40.00 0.00 X 3000 0 42000 TIM CELEK Director 0.00 0.00 X 0 0 0 JOEL KELDERMAN Chief Gov Offic 0.00 0.00 X X 0 0 0 RONALD BUENO Executive Dir. 44.00 0.00 X X 127000 0 54458 CASEY HALE Secretary 0.00 0.00 X 0 0 0 JASON LARRY Director 0.00 0.00 X 0 0 0 ANTHONY DAMATO Director 0.00 0.00 X 0 0 0 JOHN BUENO Director 0.00 0.00 X 0 0 0 130000 96458 1 false true false NA 0 71831 1567625 1639456 0 7 7 0 0 0 0 14855 71831 13116 1739 0 0 0 1641202 7 0 0 1159654 1159654 0 176000 70000 53200 52800 0 146200 25200 121000 0 16240 7471 2891 5878 21767 7122 2057 12588 93710 16010 38400 39300 8741 8741 14695 14695 0 0 0 0 23352 23352 0 5345 1069 1603 2673 0 0 15429 10989 888 3552 0 5501 5501 0 0 0 2279 2279 CREDIT CARD PROCESSING FEES 6196 6196 ACCOUNTING SOFTWARE 2915 1066 1849 Postage and Shipping 1255 251 377 627 BANK CHARGES 878 878 1092 96 305 691 1701249 1297862 139077 264310 258597 215535 2800 2807 44140 31030 0 0 0 6658 1958 0 3807 2890 0 0 0 0 0 0 316002 254220 1920 2179 6659 1958 5576 8283 14155 12420 X 153521 138777 148326 103023 301847 241800 316002 254220 -60047 X X true X false true false X 1914845 2341017 2180906 2237171 1655190 10329129 0 0 1914845 2341017 2180906 2237171 1655190 10329129 2202131 8126998 0 0 0 10329129 0.78680 0.76010 X DUE TO DONOR 250 DUE TO ENLACE EL SALVADOR 538 DUE TO MISSIONARY 24 PAYROLL TAX DUE 7471 8283 CENTRAL AMERICA COMMUNITY DEVELOP 936993 WIRE TRANSFER SOUTH ASIA COMMUNITY DEVELOP 95808 WIRETRANSFER 2 2 SUPPORT OF U.S. MISSIONARIES ABROAD CENTRAL AMERICA 2 126853 DIRECT DEPOSITS false false false false false false Part II, Line 1 - Method of Accounting The organization utilizes the cash method of accounting for tax purposes. The amounts reflected on Schedule F Part II are cash payments made wire transfers to the foreign organization. Part III, Line 1 - Estimated Number of Recipients 2 X X X X X X false CA ANNUAL GALA 86686 71831 14855 3580 710 120 8706 86686 71831 14855 3580 710 120 8706 13116 1739 STM01 The event included a dinner and program highlighting the organization's recent accomplishments and funding needs for the upcoming year. Sponsors are recruited to underwrite the event. Donors purchase tickets for event($15 each)and then were are asked to make a special contribution (cash donation or pledge) at the event. In 2016, the organization received $14,000 from event sponsorships, $855 in ticket sales, and donors made $71,831 of cash donations or pledges during th event. It should be noted all sponsorship funding was treated as charitable contributions. X true true X X X false false false false false false false false false false RONALD BUENO Executive Dir. 127000 18458 36000 145458 36000 Part I, Line 1a: Relevant information in regards to selections on 1a. Larry Kasper provides pastoral duties for ENLACE USA, a faith based non-for-profit, and our U.S. church partners. His compensation includes a clergy parsonage allowance in the amount of $42,000. Part III, Additional Information Ronald Bueno services the organization as the Executive Director. As part of his compensation package in 2017 he received non-taxable fringe benefits in the amount of $18,458. The benefits included medical insurance for him and his family, contributions to a Heath Savings Account and long term disability insurance.The executive director spends significant time in El Salvador to ensuring the overall mission and vision of the organization is implemented as designed. Our related organization, ENLACE El Salvador, provided a housing allowance to Mr. Bueno in the amount of $36,000. Since it is foreign sourced from a Non U.S. entity it was not reported on a Form W-2 or Form 1099-Misc. Yet, for U.S income tax purposes it is taxable compensation to Mr. Bueno. LITTLE BIRD MARKETING CO FORMER DIRECTOR 20864 MARKETING CONSULITNG false Schedule L, Part V Supplemental Information Priscilla McKinney was a former board director, is the owner of Little Bird Marketing, and the sister of ENLACE USA's executive director Ronald Bueno. Form 990, Part III, Line 2: New Services ENLACE began operations in Guatemala during 2017. See accomplishments in Section 4 below. Form 990, Part III, Line 4d: Other Program Services Description OTHER PROGRAM SERVICES 4: ***ACCOMPLISHMENTS IN THE UNITED STATES***ENLACE USA'S CHURCH PARTNERSHIP PROGRAM PROVIDES U.S.A. CHURCHES WITH THE OPPORTUNITY TO BUILD LONG-TERM AND EFFECTIVE RELATIONSHIPS WITH CHURCHES IN EL SALVADOR AND NEPAL THAT ARE ACTIVELY ENGAGED IN COMMUNITY TRANSFORMATION. THE PROGRAM ASSISTS U.S.A. CHURCHES TO EXPLORE POSSIBLE PARTNERSHIPS, INVEST IN LEADERSHIP DEVELOPMENT AND COMMUNITY DEVELOPMENT PROJECTS, AND EXPERIENCE WORKING ALONGSIDE CHURCH AND COMMUNITY LEADERS OUTSIDE THE UNITED STATES. THE PROGRAM ALSO PROVIDES guidance FOR U.S.A. CHURCHES ON HOW TO FURTHER ENGAGE THEIR CONGREGATIONS IN COMMUNITY TRANSFORMATION THROUGH TIMELY COMMUNICATIONS, REPORTING, AND CAMPAIGN DESIGN. IN 2017 ENLACE USA ASSISTED 21 U.S.A. CHURCHES TO PARTNER WITH CHURCHES AND COMMUNITY DEVELOPMENT INITIATIVES IN EL SALVADOR. IN ADDITION, ENLACE USA FACILITATED 26 SERVING AND VISION TEAMS THAT PROVIDED 238 TEAM MEMBERS THE OPPORTUNITY TO EXPERIENCE COMMUNITY TRANSFORMATION IN PERSON. Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et JOHN BUENO IS THE FATHER OF RON BUENO, the executive director of the organization. Form 990, Part VI, Line 4: Description of Significant Changes to Organizational Documents The Board has strengthened the governance structure of the organization by transitioning from a traditional to Policy Governance board structure. The process was initiated in 2016 and completed in November 30, 2017. The governing policies that determine the MEANS and ENDS of the organization were designed, approved and are being monitored by the Board. Form 990, Part VI, Line 9: Officer, Director, Trustee, Key Employee Mailing Address Joel Kelderman625 Scarborough Dr SEAda, MI 49301(773) 612-6264Casey Hale40 Pacifica, 15th FloorIrvine, CA 92618(949) 453-2900 Ext 143John Bueno479 Coral Rd.Spokane, MO 65754Tim Celek 498 BroadwayCosta Mesa, Ca 92627Tony Damato 25 Via ApuestoSan Clemente, CA 92673Jason Larry1050 White Pine Dr.Cary, IL 60013(847) 274-2520 Form 990, Part VI, Line 11b: Form 990 Review Process THE FORM 990 WAS PREPARED BY A SUBCONTRACTED TAX PROFESSIONAL. PRIOR TO FILING, THE RETURN WAS REVIEWED AND APPROVED BY THREE BOARD MEMBERS. ONE OF THE REVIEWING BOARD MEMBERS IS AN ATTORNEY, WHO REVIEWED ALL LEGAL OR COMPLIANCE ISSUES. Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management SEE LINE 15b RESPONSE Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees ENLACE USA adopted an Executive Compensation Policy (the "Policy") in 2008. The Policy requires the board of directors (the "Board") to make every effort to comply with the "rebuttable presumption of reasonableness" under Internal Revenue Code 4958 and its supporting Treasury Regulations 53.4958-6. The Policy also directs the Board to adopt procedures for reviewing and approving new or materially modified compensation arrangements between ENLACE USA and its executives and senior managers that, among other things, include the following:a.Reviewing the compensation arrangement or the terms of the transaction. The body deciding on the compensation arrangement must be composed entirely of persons who do not have a conflict of interest with respect to the compensation arrangement or transaction under review. b.In making its determination of reasonableness, the Board should obtain and rely upon appropriate data as to comparability from internal or external sources to help it make its determination. c.The Board will ultimately decide (on the basis of the Compensation Committee's recommendation, if any) whether to approve the compensation arrangement or not. Only Board members who have no conflict of interest with respect to the compensation arrangement may participate in the decision-making process. The person who is the subject of the compensation arrangement and any director who has a conflict of interest with respect to the compensation arrangement may answer questions regarding the compensation arrangement but otherwise must recuse themselves from the meeting during deliberation on the compensation arrangement. Additionally, if the Board or the Compensation Committee obtained a compensation study or opinion letter, the Board should be provided an opportunity to ask questions of person who prepared the study or opinion letter. d.The Board should document the basis for its decision the later of the Board's next meeting or 60 days after the Board's decision. And within a reasonable time after the decision is documented, the Board should review and approve the documentation as reasonable, accurate, and complete. The documentation should include, at minimum:(i)The terms of the approved compensation arrangement and the date the Board approved it; (ii)The persons who were present during the deliberation and vote on the compensation arrangement and the names of the persons who voted for it or against it;(iii)The comparability data obtained and relied upon and how the data was obtained; and(iv)The actions any director who has a conflict of interest with respect to the compensation arrangement took during the Board's decision-making process. Form 990, Part VI, Line 19: Other Organization Documents Publicly Available Annual FINANCIAL STATEMENTS are posted ON OUR WEBSITE AND a financial summary is INCLUDED IN OUR ANNUAL REPORT. CURRENTLY WE ARE NOT POSTING OUR GOVERNING POLICIES AND RELATED DOCUMENTS ON OUR WEBSITE. Form 990, Part XII, Line 1: Change of Accounting Method The organization utilizes the cash method of accounting for financial operating purposes. However, to comply with FASB Accounting Standards Codification 958 and to report temporarily restricted assets, the organization makes adjustments each year to reflect donor pledges that will be paid in future years as revenue in the year the pledge was made. Furthermore, revenue received but not disbursed in the current year is reflected as a temporary restricted, resulting in the actual cash disbursement for program & projects being reported in the current year. The organization's annual financial statements and Form 990 reflect this accounting.