PUERTO RICAN COMMUNITY CENTER INC: Form 990, tax year 2010

View the entire original 990 at ProPublica ↗

Organization: PUERTO RICAN COMMUNITY CENTER INC (EIN 22-2124503)
Tax period: 2010-07-01 to 2011-06-30
Filed: 2012-05-09
IRS object ID: 201211309349302041
Schema version: 2010v3.2
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
Form 990
Schedule A
Schedule D
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2012-05-09T14:40:20-07:00	Timestamp
Tax Period End Date	2011-06-30	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	LEWIS W PARKER III CPA	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 6510	AddressLine1
City	LAWRENCEVILLE	City
State	NJ	State
ZIP Code	08648	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2010-07-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	222124503	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	PUERTO RICAN COMMUNITY CENTER INC	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	PUER	NameControl
Phone	6093928787	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	223 PERRY STREET	AddressLine1
City	TRENTON	City
State	NJ	State
ZIP Code	08618	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	ALMA GARCIA	Name
Title	EXECUTIVE DIRECTOR	Title
Phone	6093928787	Phone
Date Signed	2012-04-26	DateSigned

Preparer Preparer

Field	Value	IRS element (for citing)
Name	LEWIS W PARKER III CPA	Name
Phone	6098962177	Phone
Date Prepared	2012-05-09	DatePrepared
Self Employed	X	SelfEmployed

Field	Value	IRS element (for citing)
Tax Year	2010	TaxYear
Build TS	2016-02-24 21:20:13Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	ALMA GARCIA	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	223 PERRY ST	AddressLine1
City	TRENTON	City
State	NJ	State
ZIP Code	08618	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	1403269	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c3	X	Organization501c3
Web Site	WWW.PRCDCC.ORG	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1975	YearFormation
State Legal Domicile	NJ	StateLegalDomicile
Activity Or Mission Description	TO PROVIDE QUALITY CHILD CARE AND FAMILY SERVICES.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	2	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	2	NbrIndependentVotingMembers
Total Nbr Employees	21	TotalNbrEmployees
Total Nbr Volunteers	0	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Prior Year	1527672	ContributionsGrantsPriorYear
Contributions Grants Current Year	1403196	ContributionsGrantsCurrentYear
Program Service Revenue CY	0	ProgramServiceRevenueCY
Investment Income Prior Year	86	InvestmentIncomePriorYear
Investment Income Current Year	73	InvestmentIncomeCurrentYear
Other Revenue Current Year	0	OtherRevenueCurrentYear
Total Revenue Prior Year	1527758	TotalRevenuePriorYear
Total Revenue Current Year	1403269	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	1009115	SalariesEtcPriorYear
Salaries Etc Current Year	1025111	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	386921	OtherExpensePriorYear
Other Expenses Current Year	329172	OtherExpensesCurrentYear
Total Expenses Prior Year	1396036	TotalExpensesPriorYear
Total Expenses Current Year	1354283	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	131722	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	48986	RevenuesLessExpensesCY
Total Assets BOY	1386440	TotalAssetsBOY
Total Assets EOY	1313385	TotalAssetsEOY
Total Liabilities BOY	239751	TotalLiabilitiesBOY
Total Liabilities EOY	117710	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	1146689	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	1195675	NetAssetsOrFundBalancesEOY
Mission Description	TO PROVIDE QUALITY CHILD CARE	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	1339283	Expense
Description	TO PROVIDE BILINGUAL AND BICULTURAL DAY CARE AND DEVELOPMENT SERVICES FOR CHILDREN IN NEED OF THESE SERVICES, PARTICULARLY THE HISPANIC COMMUNITY.	Description
Total Program Service Expense	1339283	TotalProgramServiceExpense
Described In501 C3	true	DescribedIn501C3
Schedule B Required	false	ScheduleBRequired
Political Activities	false	PoliticalActivities
Lobbying Activities	false	LobbyingActivities
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	false	TermOrPermanentEndowments
Report Land Bldg Equip	true	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	false	ReportOtherAssets
Report Other Liabilities	false	ReportOtherLiabilities
Report Fin48 Footnote	true	ReportFin48Footnote
Independent Audit Financial Stmt	true	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	false	ConsolidatedAuditFinancialStmt
School	false	School
Foreign Office	false	ForeignOffice
Foreign Activities	false	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	false	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	false	GrantsToOrganizations
Grants To Individuals	false	GrantsToIndividuals
Schedule J Required	false	ScheduleJRequired
Tax Exempt Bonds	false	TaxExemptBonds
Excess Benefit Transaction	false	ExcessBenefitTransaction
Prior Excess Benefit Transaction	false	PriorExcessBenefitTransaction
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	false	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	false	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	false	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Transaction Related Entity	false	TransactionRelatedEntity
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	0	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	true	ComplianceWithBackupWitholding
Number Of Employees	21	NumberOfEmployees
Employment Tax Returns Filed	true	EmploymentTaxReturnsFiled
Unrelated Business Income	false	UnrelatedBusinessIncome
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Quid Pro Quo Contributions	false	QuidProQuoContributions
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOf
Funds To Pay Premiums	false	FundsToPayPremiums
Premiums Paid	false	PremiumsPaid
Excess Business Holdings	false	ExcessBusinessHoldings
Taxable Distributions	false	TaxableDistributions
Distribution To Donor	false	DistributionToDonor
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	2	NbrVotingGoverningBodyMembers
Number Independent Voting Members	2	NumberIndependentVotingMembers
Family Or Business Relationship	false	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	false	MembersOrStockholders
Election Of Board Members	false	ElectionOfBoardMembers
Decisions Subject To Approval	false	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	true	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	false	ConflictOfInterestPolicy
Whistleblower Policy	false	WhistleblowerPolicy
Document Retention Policy	false	DocumentRetentionPolicy
Compensation Process CEO	true	CompensationProcessCEO
Compensation Process Other	true	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	PUERTO RICAN COMMUNITY CENTER INC	NamePerson
Telephone Number	6093928787	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	223 PERRY STREET	AddressLine1
City	TRENTON	City
State	NJ	State
ZIP Code	08618	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (3 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	OfficerOfficer	Highest Compensated EmployeeHighestCompensatedEmployee
MARK LAMAR
DIRECTOR	1.00	X	0	0	0
WILLIAM FELICIANO
PRESIDENT	1.00	X	0	0	0	X
ALMA GARCIA
EXECUTIVE DIRECTOR	40.00	X	82000	0	10842		X

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	82000	TotalReportableCompFromOrg
Total Other Compensation	10842	TotalOtherCompensation
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources
Government Grants	1403196	GovernmentGrants
Total Contributions	1403196	TotalContributions

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	73	TotalRevenueColumn

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	1403269	TotalRevenueColumn
Related Or Exempt Function Income	73	RelatedOrExemptFunctionIncome

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	812415	Total
Program Services	812415	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	120406	Total
Program Services	120406	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	92290	Total
Program Services	92290	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Fees For Services Management FeesForServicesManagement

Field	Value	IRS element (for citing)
Total	3750	Total
Program Services	3750	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	15000	Total
Program Services	0	ProgramServices
Management And General	15000	ManagementAndGeneral
Fundraising	0	Fundraising

Advertising Advertising

Field	Value	IRS element (for citing)
Total	1160	Total
Program Services	1160	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	6971	Total
Program Services	6971	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Interest Interest

Field	Value	IRS element (for citing)
Total	9399	Total
Program Services	9399	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	42658	Total
Program Services	42658	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Insurance Insurance

Field	Value	IRS element (for citing)
Total	30652	Total
Program Services	30652	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Other Expenses OtherExpenses (5 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices
FOOD	51691	51691
LICENSE AND FEES	216	216
TELEPHONE	10260	10260
UTILITIES	21493	21493
PROGRAM SUPPLIES	34971	34971

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	100951	Total
Program Services	100951	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	1354283	Total
Program Services	1339283	ProgramServices
Management And General	15000	ManagementAndGeneral
Fundraising	0	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	96055	BOY
EOY	84532	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	33728	BOY
EOY	20005	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	131022	BOY
EOY	123508	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	21553	BOY
EOY	23916	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	1555191	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	493767	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	1104082	BOY
EOY	1061424	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	1386440	BOY
EOY	1313385	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	39234	BOY
EOY	30010	EOY

Unsecured Notes Loans Payable UnsecuredNotesLoansPayable

Field	Value	IRS element (for citing)
BOY	191459	BOY
EOY	87700	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	9058	BOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	239751	BOY
EOY	117710	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	1146689	BOY
EOY	1195675	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	1146689	BOY
EOY	1195675	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	1386440	BOY
EOY	1313385	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	48986	ReconcilationRevenueExpenses
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	true	FSAudited
Audit Committee	true	AuditCommittee
Financial Statement Separate	X	FinancialStatementSeparate
Federal Grant Audit Required	false	FederalGrantAuditRequired

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org170b1 Avi	X	PubliclySupportedOrg170b1Avi

Gifts Grants Contrib Received170 GiftsGrantsContribReceived170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	1905560	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	1414521	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	1436204	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	1527672	CurrentTaxYearMinus1Year
Current Tax Year	1403196	CurrentTaxYear
Total	7687153	Total

Total170 Total170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	1905560	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	1414521	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	1436204	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	1527672	CurrentTaxYearMinus1Year
Current Tax Year	1403196	CurrentTaxYear
Total	7687153	Total

Field	Value	IRS element (for citing)
Public Support Total170	7687153	PublicSupportTotal170

Gross Investment Income170 GrossInvestmentIncome170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	57	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	89	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	89	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	86	CurrentTaxYearMinus1Year
Current Tax Year	73	CurrentTaxYear
Total	394	Total

Field	Value	IRS element (for citing)
Total Support	7687547	TotalSupport
Public Support Pertcentage170	0.99990	PublicSupportPertcentage170
Public Support Pertcent Prior Year	1.00000	PublicSupportPertcentPriorYear
Thirty Three Percnt Tests CY170	X	ThirtyThreePercntTestsCY170
Public Support Total509	0	PublicSupportTotal509
Public Support Percentage509	0	PublicSupportPercentage509
Investment Income Percentage	0	InvestmentIncomePercentage

Schedule D IRS990ScheduleD

Land Land

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	101696	OtherCostOrOtherBasis
Book Value	101696	BookValue

Buildings Buildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	237292	OtherCostOrOtherBasis
Depreciation	5294	Depreciation
Book Value	231998	BookValue

Leasehold Improvements LeaseholdImprovements

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	1010337	OtherCostOrOtherBasis
Depreciation	298967	Depreciation
Book Value	711370	BookValue

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	205866	OtherCostOrOtherBasis
Depreciation	189506	Depreciation
Book Value	16360	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	1061424	TotalOfBookValueLandBuildings
Total Revenue	1403269	TotalRevenue
Total Expenses	1354283	TotalExpenses
Excess Or Deficit For Year	48986	ExcessOrDeficitForYear
Excess Or Deficit Per FS	48986	ExcessOrDeficitPerFS
Tot Revenue Etc Audited Fincl Stmt	1403269	TotRevenueEtcAuditedFinclStmt
Revenue Subtotal	1403269	RevenueSubtotal
Total Revenue Per Form990	1403269	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	1354283	TotExpensesEtcAuditedFinclStmt
Expenses Subtotal	1354283	ExpensesSubtotal
Total Expenses Per Form990	1354283	TotalExpensesPerForm990

Form990 Schedule D Part XIV Form990ScheduleDPartXIV

Field	Value	IRS element (for citing)
Identifier	Pt X	Identifier
Explanation	THE ORGANIZATION ADOPTED THE PROVISIONS OF FASB ASC740-10 RELATING TO UNCERTAINTY IN INCOME TAXES. THE IMPLEMENTATION INCLUDED EVALUATING THE TAX POSITIONS TAKEN ON ALL INCOME TAX RETURNS THAT REMAIN OPEN TO EXAMINATION BY THE RESPECTIVE TAXING AUTHORITIES. THE ORGANIZATION DOES NOT BELIEVE THAT THERE ARE ANY UNCERTAIN TAX POSITIONS ON THOSE RETURNS THAT MEET THE REQUIREMENTS OF FASB ASC740-10 AND THEREFORE SHOULD BE REFLECTED IN THE FINANCIAL STATEMENTS.	Explanation

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (6 entries)

IdentifierIdentifier	ExplanationExplanation
Pt VI-B, Line 11a	THE 990 IS CIRCULATED TO THE BOARD OF TRUSTEES PRIOR TO FILING
Pt VI-B, Line 11a	SO THAT THEY CAN REVIEW THE TAX RETURN AND APPROVE IT FOR FILING.
Pt VI-B, Line 15	THE BOARD OF TRUSTEES DECIDES THE COMPENSATION AMOUNT
Pt VI-B, Line 15	FOR THE EXECUTIVE DIRECTOR BASED ON SIMILAR ORGANIZATIONS.
Pt VI-C, Line 19	These are available upon request.
Form 990, Part IX, Line 24f	CLASSROOM TECHNOLOGY 4852. 4852. 0. 0. SECURITY 31416. 31416. 0. 0. WEBSITE 6576. 6576. 0. 0. CLEANING AND MAINTENANCE 28043. 28043. 0. 0. PAYROLL PROCESSING 4566. 4566. 0. 0. REPAIRS 25498. 25498. 0. 0.