SPANISH AMERICAN CIVIC ASSOCIATION FOR EQUALITY INC: Form 990, tax year 2011

View the entire original 990 at ProPublica ↗

Organization
SPANISH AMERICAN CIVIC ASSOCIATION FOR EQUALITY INC (EIN 23-7319993)
Tax period
2011-07-01 to 2012-06-30
Filed
2012-12-04
IRS object ID
201213399349300711
Schema version
2011v1.2
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)
Timestamp2012-12-04T13:38:34-06:00Timestamp
Tax Period End Date2012-06-30TaxPeriodEndDate

Preparer Firm PreparerFirm

FieldValueIRS element (for citing)
EIN232932984EIN

Preparer Firm Business Name PreparerFirmBusinessName

FieldValueIRS element (for citing)
Business Name Line1PARENTEBEARD LLCBusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

FieldValueIRS element (for citing)
Address Line11869 CHARTER LANE STE 301AddressLine1
CityLANCASTERCity
StatePAState
ZIP Code17601ZIPCode
FieldValueIRS element (for citing)
Return Type990ReturnType
Tax Period Begin Date2011-07-01TaxPeriodBeginDate

Filer Filer

FieldValueIRS element (for citing)
EIN237319993EIN

Name Name

FieldValueIRS element (for citing)
Business Name Line1SPANISH AMERICAN CIVIC ASSOCIATION FORBusinessNameLine1
Business Name Line2EQUALITY INCBusinessNameLine2
FieldValueIRS element (for citing)
Name ControlSPANNameControl
Phone7172957987Phone

US Address USAddress

FieldValueIRS element (for citing)
Address Line1453 SOUTH LIME STREET SUITE AAddressLine1
CityLANCASTERCity
StatePAState
ZIP Code17602ZIPCode

Officer Officer

FieldValueIRS element (for citing)
NameCARLOS GRAUPERAName
TitlePRESIDENTTitle
Phone7172957987Phone
Date Signed2012-11-28DateSigned
Authorize Third Party1AuthorizeThirdParty

Preparer Preparer

FieldValueIRS element (for citing)
NameMICHAEL S FREYName
PTINP00327329PTIN
Phone7173935696Phone
FieldValueIRS element (for citing)
Tax Year2011TaxYear
Build TS2016-02-24 21:20:13ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Name Of Principal Officer PersonCARLOS GRAUPERANameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

FieldValueIRS element (for citing)
Address Line1545 PERSHING AVENUEAddressLine1
CityLANCASTERCity
StatePAState
ZIP Code17602ZIPCode
FieldValueIRS element (for citing)
Gross Receipts4228334GrossReceipts
Group Return For Affiliates0GroupReturnForAffiliates
Organization501c3XOrganization501c3
Web SiteWWW.SACAPA.ORGWebSite
Type Of Organization CorporationXTypeOfOrganizationCorporation
Year Formation1971YearFormation
State Legal DomicilePAStateLegalDomicile
Activity Or Mission DescriptionTHE ORGANIZATION PROVIDES SERVICES TO LOW-INCOME FAMILIES IN LANCASTER.ActivityOrMissionDescription
Nbr Voting Members Governing Body11NbrVotingMembersGoverningBody
Nbr Independent Voting Members11NbrIndependentVotingMembers
Total Nbr Employees69TotalNbrEmployees
Total Nbr Volunteers5TotalNbrVolunteers
Total Gross UBI0TotalGrossUBI
Net Unrelated Business Txbl Income0NetUnrelatedBusinessTxblIncome
Contributions Grants Prior Year2024254ContributionsGrantsPriorYear
Contributions Grants Current Year1926435ContributionsGrantsCurrentYear
Program Service Revenue Prior Year2153172ProgramServiceRevenuePriorYear
Program Service Revenue CY2298625ProgramServiceRevenueCY
Investment Income Prior Year0InvestmentIncomePriorYear
Investment Income Current Year0InvestmentIncomeCurrentYear
Other Revenue Prior Year137OtherRevenuePriorYear
Other Revenue Current Year3274OtherRevenueCurrentYear
Total Revenue Prior Year4177563TotalRevenuePriorYear
Total Revenue Current Year4228334TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year484741GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY608699GrantsAndSimilarAmntsCY
Benefits Paid To Members Prior Year0BenefitsPaidToMembersPriorYear
Benefits Paid To Members CY0BenefitsPaidToMembersCY
Salaries Etc Prior Year2303281SalariesEtcPriorYear
Salaries Etc Current Year2349536SalariesEtcCurrentYear
Total Prof Fundrsng Exp Prior Year0TotalProfFundrsngExpPriorYear
Total Prof Fundrsng Exp CY0TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year78012TotalFundrsngExpCurrentYear
Other Expense Prior Year1156962OtherExpensePriorYear
Other Expenses Current Year1259117OtherExpensesCurrentYear
Total Expenses Prior Year3944984TotalExpensesPriorYear
Total Expenses Current Year4217352TotalExpensesCurrentYear
Revenues Less Expenses Prior Year232579RevenuesLessExpensesPriorYear
Revenues Less Expenses CY10982RevenuesLessExpensesCY
Total Assets BOY2775781TotalAssetsBOY
Total Assets EOY2851701TotalAssetsEOY
Total Liabilities BOY1764534TotalLiabilitiesBOY
Total Liabilities EOY1834885TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY1011247NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY1016816NetAssetsOrFundBalancesEOY
Info In Schedule O Part IIIXInfoInScheduleOPartIII
Mission DescriptionTO FOSTER AND PERPETUATE THE CULTURAL, SOCIAL AND ECONOMIC WELL BEING OF THE HISPANIC PEOPLE OF THE CITY AND COUNTY OF LANCASTER AND THEREBY CONTRIBUTE TO THE GENERAL WELL BEING OF THE COMMUNITY AT LARGE.MissionDescription
Significant New Program Services0SignificantNewProgramServices
Significant Change0SignificantChange
Expense556441Expense
Revenue66726Revenue
DescriptionHUMAN SERVICES - THE ORGANIZATION PROVIDES A NUMBER OF SERVICES TO THE LATINO COMMUNITY: THE SENIOR CITIZEN NUTRITIONAL PROGRAM PROVIDES RECREATION AND MEALS TO ELDERLY LATINOS AND PROVIDES SOCIAL SUPPORT WITH THE AIM TO MAINTAIN THEIR INDEPENDENCE. THE CHILDREN AND YOUTH PROGRAM AND HUMAN SERVICES PROGRAMS PROVIDE SOCIAL, EDUCATIONAL, AND FAMILY SUPPORT TO LATINO FAMILIES AND INDIVIDUALS IN NEED OF ASSISTANCE.Description

Activity2 Activity2

FieldValueIRS element (for citing)
Expense1828345Expense
Revenue1807467Revenue
DescriptionBEHAVIORAL HEALTH SERVICES: THE ORGANIZATION PROVIDES VARIOUS HEALTH-ORIENTED SERVICES TO THE COMMUNITY THROUGH VARIOUS PROGRAMS: THE LATINO HIV/AIDS PROGRAM, THE NCR PROGRAM (WHICH IS AN IN-PATIENT AND RESIDENTIAL TREATMENT PROGRAM), THE MENTAL HEALTH AND DRUG AND ALCOHOL OUTPATIENT PROGRAM, THE RECOVERY HOUSE AND THE FAMILY AND STUDENT LIAISON PROGRAMS PROVIDE EVERYTHING FROM EDUCATIONAL RESOURCES TO TREATMENT AND THERAPEUTIC SERVICES. 417 CLIENTS WERE TREATED DURING THE COURSE OF THE YEAR FOR A TOTAL OF 8,187 TREATMENT DAYS.Description

Activity3 Activity3

FieldValueIRS element (for citing)
Expense193092Expense
Revenue0Revenue
DescriptionCAREER DEVELOPMENT AND ADULT EDUCATION: THE WORKFORCE INVESTMENT PROGRAM SERVES THE COMMUNITY BY OFFERING LEADERSHIP, EDUCATIONAL,AND JOB TRAINING ASSISTANCE. THESE PROGRAMS ALSO PROVIDE JOB READINESS TRAINING, ENGLISH AS A SECOND LANGUAGE, GED ASSISTANCE, AND COMPUTER TRAINING TO 495 INDIVIDUALS.Description

Activity Other ActivityOther

FieldValueIRS element (for citing)
Expense688326Expense
Grants608699Grants
Revenue424432Revenue
DescriptionTHE ORGANIZATION SUPPORTS ITS LOW-INCOME HOUSING SUBSIDIARY THROUGH PASS-THROUGH GRANTS RELATED TO LOW-INCOME HOUSING. THE ORGANIZATION ALSO SUPPORTS ITS VARIOUS AFFILIATED ORGANIZATIONS THROUGH ITS ORGANIZATIONAL EXPERTISE.Description
FieldValueIRS element (for citing)
Total Of Other Program Service Exp688326TotalOfOtherProgramServiceExp
Total Of Other Program Service Grnt608699TotalOfOtherProgramServiceGrnt
Total Of Other Program Service Rev424432TotalOfOtherProgramServiceRev
Total Program Service Expense3266204TotalProgramServiceExpense
Described In501 C31DescribedIn501C3
Schedule B Required1ScheduleBRequired
Political Activities0PoliticalActivities
Lobbying Activities0LobbyingActivities
Subject To Proxy Tax0SubjectToProxyTax
Donor Advised Funds0DonorAdvisedFunds
Conservation Easements0ConservationEasements
Collections Of Art0CollectionsOfArt
Credit Counseling0CreditCounseling
Term Or Permanent Endowments0TermOrPermanentEndowments
Report Land Bldg Equip1ReportLandBldgEquip
Report Invest Oth Securities0ReportInvestOthSecurities
Report Prog Rel Invest0ReportProgRelInvest
Report Other Assets1ReportOtherAssets
Report Other Liabilities1ReportOtherLiabilities
Report Fin48 Footnote1ReportFin48Footnote
Independent Audit Financial Stmt1IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt0ConsolidatedAuditFinancialStmt
School0School
Foreign Office0ForeignOffice
Foreign Activities0ForeignActivities
More Than5000 K To Organizations0MoreThan5000KToOrganizations
More Than5000 K To Individuals0MoreThan5000KToIndividuals
Professional Fundraising0ProfessionalFundraising
Fundraising Activities0FundraisingActivities
Gaming0Gaming
Hospital0Hospital
Grants To Organizations1GrantsToOrganizations
Grants To Individuals0GrantsToIndividuals
Schedule J Required0ScheduleJRequired
Tax Exempt Bonds0TaxExemptBonds
Excess Benefit Transaction0ExcessBenefitTransaction
Prior Excess Benefit Transaction0PriorExcessBenefitTransaction
Loan To Officer Or DQP0LoanToOfficerOrDQP
Grant To Related Person0GrantToRelatedPerson
Bsnss Rltnshp With Organization0BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member0BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp0OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions1DeductibleNonCashContributions
Deductible Contributions Of Art0DeductibleContributionsOfArt
Terminated0Terminated
Partial Liquidation0PartialLiquidation
Disregarded Entity0DisregardedEntity
Related Entity1RelatedEntity
Related Org Controlled Entity1RelatedOrgControlledEntity
Transaction Related Entity0TransactionRelatedEntity
Transfers To Exempt Non Chrtbl Org0TransfersToExemptNonChrtblOrg
Activities Conducted Partnership0ActivitiesConductedPartnership
Schedule O Required1ScheduleORequired
Number Forms Transmitted With10969NumberFormsTransmittedWith1096
Number W2 G Included0NumberW2GIncluded
Compliance With Backup Witholding1ComplianceWithBackupWitholding
Number Of Employees69NumberOfEmployees
Employment Tax Returns Filed1EmploymentTaxReturnsFiled
Unrelated Business Income0UnrelatedBusinessIncome
Foreign Financial Account0ForeignFinancialAccount
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTrans
Taxable Party Notification0TaxablePartyNotification
Non Deductible Contributions0NonDeductibleContributions
Quid Pro Quo Contributions0QuidProQuoContributions
Form8282 Property Disposed Of0Form8282PropertyDisposedOf
Funds To Pay Premiums0FundsToPayPremiums
Premiums Paid0PremiumsPaid
Indoor Tanning Services0IndoorTanningServices
Info In Schedule O Part VIXInfoInScheduleOPartVI
Nbr Voting Governing Body Members11NbrVotingGoverningBodyMembers
Number Independent Voting Members11NumberIndependentVotingMembers
Family Or Business Relationship1FamilyOrBusinessRelationship
Delegation Of Management Duties0DelegationOfManagementDuties
Changes To Organizing Docs0ChangesToOrganizingDocs
Material Diversion Or Misuse0MaterialDiversionOrMisuse
Members Or Stockholders0MembersOrStockholders
Election Of Board Members0ElectionOfBoardMembers
Decisions Subject To Approval0DecisionsSubjectToApproval
Minutes Of Governing Body1MinutesOfGoverningBody
Minutes Of Committees1MinutesOfCommittees
Officer Mailing Address0OfficerMailingAddress
Local Chapters0LocalChapters
Form990 Provided To Governing Body1Form990ProvidedToGoverningBody
Conflict Of Interest Policy1ConflictOfInterestPolicy
Annual Disclosure Covered Persons0AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement1RegularMonitoringEnforcement
Whistleblower Policy1WhistleblowerPolicy
Document Retention Policy1DocumentRetentionPolicy
Compensation Process CEO1CompensationProcessCEO
Compensation Process Other1CompensationProcessOther
Investment In Joint Venture0InvestmentInJointVenture
States Where Copy Of Return Is FiledPAStatesWhereCopyOfReturnIsFiled
Upon RequestXUponRequest

The Books Are In Care Of TheBooksAreInCareOf

FieldValueIRS element (for citing)
Name PersonROSA GRAUPERA CFONamePerson
Telephone Number7172957987TelephoneNumber

Address US AddressUS

FieldValueIRS element (for citing)
Address Line1453 SOUTH LIME STREET SUITE AAddressLine1
CityLANCASTERCity
StatePAState
ZIP Code17602ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (13 entries)

TitleTitleAverage Hours Per WeekAverageHoursPerWeekIndividual Trustee Or DirectorIndividualTrusteeOrDirectorOfficerOfficerReportable Comp From OrganizationReportableCompFromOrganizationReportable Comp From Related OrgsReportableCompFromRelatedOrgsOther CompensationOtherCompensation
DAN BETANCOURT
CHAIRPERSON1.00XX000
LAURA B PUGA
TREASURER1.00XX000
HIRAM G MARTINEZ
BOARD1.00X000
JESUS M CRUZ
VICE CHAIR1.00XX000
CINTHIA KETTERING
BOARD1.00X000
COLLIN COSSETTE
BOARD1.00X000
ANGEL E TORRES
BOARD1.00X000
TODD EACHUS
BOARD1.00X000
JOANNE MATHIAS
BOARD1.00X000
MATT PARIDO
BOARD1.00X000
MARISOL GOOD
BOARD1.00X000
CARLOS GRAUPERA
CEO15.00X134540012068
ROSA GRAUPERA
CHIEF FINANCIAL OFFICER15.00X8000909886
FieldValueIRS element (for citing)
Total Reportable Comp From Org214549TotalReportableCompFromOrg
Total Reportable Comp Frm Rltd Orgs0TotalReportableCompFrmRltdOrgs
Total Other Compensation21954TotalOtherCompensation
Number Individuals GT100 K1NumberIndividualsGT100K
Formers Listed0FormersListed
Total Comp GT150 K0TotalCompGT150K
Compensation From Other Sources0CompensationFromOtherSources

Contractor Compensation ContractorCompensation

Name Of Contractor NameOfContractor

FieldValueIRS element (for citing)
Name PersonDR AMARO REYES-GARZANamePerson

Address Of Contractor AddressOfContractor

Address US AddressUS

FieldValueIRS element (for citing)
Address Line1545 PERSHING AVENUEAddressLine1
CityLANCASTERCity
StatePAState
ZIP Code17602ZIPCode
FieldValueIRS element (for citing)
Description Of ServicesPSYCHIATRISTDescriptionOfServices
Compensation102170Compensation
FieldValueIRS element (for citing)
Number Of Contractors GT100 K1NumberOfContractorsGT100K
Federated Campaigns129767FederatedCampaigns
Government Grants1017073GovernmentGrants
All Other Contributions779595AllOtherContributions
Noncash Contributions51469NoncashContributions
Total Contributions1926435TotalContributions

Program Service Revenue ProgramServiceRevenue (4 entries)

DescriptionDescriptionBusiness CodeBusinessCodeTotal Revenue ColumnTotalRevenueColumnRelated Or Exempt Function IncomeRelatedOrExemptFunctionIncome
BEHAVIORAL HEALTH90009918074671807467
ADMINISTRATIVE FEES900099338222338222
FAMILY AND SCHOOL9000998621086210
HUMAN SERVICES9000996672666726
FieldValueIRS element (for citing)
Total Program Service Revenue2298625TotalProgramServiceRevenue

Other Revenue Misc OtherRevenueMisc

FieldValueIRS element (for citing)
DescriptionMISCELLANEOUS REVENUEDescription
Business Code900099BusinessCode
Total Revenue Column3274TotalRevenueColumn
Exclusion$3,274ExclusionAmount
FieldValueIRS element (for citing)
Total Other Revenue3274TotalOtherRevenue

Total Revenue TotalRevenue

FieldValueIRS element (for citing)
Total Revenue Column4228334TotalRevenueColumn
Related Or Exempt Function Income2298625RelatedOrExemptFunctionIncome
Unrelated Business Revenue0UnrelatedBusinessRevenue
Exclusion$3,274ExclusionAmount

Grants To Domestic Orgs GrantsToDomesticOrgs

FieldValueIRS element (for citing)
Total608699Total
Program Services608699ProgramServices

Comp Current Officers Directors CompCurrentOfficersDirectors

FieldValueIRS element (for citing)
Total227216Total
Management And General227216ManagementAndGeneral

Other Salaries And Wages OtherSalariesAndWages

FieldValueIRS element (for citing)
Total1600891Total
Program Services1288258ProgramServices
Management And General254860ManagementAndGeneral
Fundraising57773Fundraising

Pension Plan Contributions PensionPlanContributions

FieldValueIRS element (for citing)
Total32423Total
Program Services24836ProgramServices
Management And General7587ManagementAndGeneral

Other Employee Benefits OtherEmployeeBenefits

FieldValueIRS element (for citing)
Total241112Total
Program Services196188ProgramServices
Management And General44924ManagementAndGeneral

Payroll Taxes PayrollTaxes

FieldValueIRS element (for citing)
Total247894Total
Program Services186023ProgramServices
Management And General53588ManagementAndGeneral
Fundraising8283Fundraising

Fees For Services Accounting FeesForServicesAccounting

FieldValueIRS element (for citing)
Total16550Total
Program Services13000ProgramServices
Management And General3550ManagementAndGeneral

Fees For Services Other FeesForServicesOther

FieldValueIRS element (for citing)
Total286855Total
Program Services245317ProgramServices
Management And General41538ManagementAndGeneral

Office Expenses OfficeExpenses

FieldValueIRS element (for citing)
Total306987Total
Program Services247683ProgramServices
Management And General57991ManagementAndGeneral
Fundraising1313Fundraising

Information Technology InformationTechnology

FieldValueIRS element (for citing)
Total20696Total
Program Services15442ProgramServices
Management And General5254ManagementAndGeneral

Occupancy Occupancy

FieldValueIRS element (for citing)
Total296850Total
Program Services224938ProgramServices
Management And General68302ManagementAndGeneral
Fundraising3610Fundraising

Travel Travel

FieldValueIRS element (for citing)
Total24970Total
Program Services19534ProgramServices
Management And General5436ManagementAndGeneral

Conferences Meetings ConferencesMeetings

FieldValueIRS element (for citing)
Total8492Total
Management And General8492ManagementAndGeneral

Interest Interest

FieldValueIRS element (for citing)
Total75517Total
Program Services51592ProgramServices
Management And General23925ManagementAndGeneral

Depreciation Depletion DepreciationDepletion

FieldValueIRS element (for citing)
Total131755Total
Program Services89507ProgramServices
Management And General35660ManagementAndGeneral
Fundraising6588Fundraising

Insurance Insurance

FieldValueIRS element (for citing)
Total32843Total
Program Services23936ProgramServices
Management And General8462ManagementAndGeneral
Fundraising445Fundraising

Other Expenses OtherExpenses (4 entries)

DescriptionDescriptionTotalTotalProgram ServicesProgramServicesManagement And GeneralManagementAndGeneral
BAD DEBT31601545026151
PRODUCTION AND OPERATIO2423224232
TRANSCRIPTS878878
MISC EXPENSES - LATINO600600

All Other Expenses AllOtherExpenses

FieldValueIRS element (for citing)
Total291Total
Program Services91ProgramServices
Management And General200ManagementAndGeneral

Total Functional Expenses TotalFunctionalExpenses

FieldValueIRS element (for citing)
Total4217352Total
Program Services3266204ProgramServices
Management And General873136ManagementAndGeneral
Fundraising78012Fundraising

Cash Non Interest Bearing CashNonInterestBearing

FieldValueIRS element (for citing)
BOY628BOY
EOY1932EOY

Pledges And Grants Receivable PledgesAndGrantsReceivable

FieldValueIRS element (for citing)
BOY59000BOY
EOY0EOY

Accounts Receivable AccountsReceivable

FieldValueIRS element (for citing)
BOY980571BOY
EOY532624EOY

Other Notes Loans Receivable Net OtherNotesLoansReceivableNet

FieldValueIRS element (for citing)
BOY100650BOY
EOY639078EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

FieldValueIRS element (for citing)
BOY8142BOY
EOY35678EOY
FieldValueIRS element (for citing)
Land Buildings Equipment Basis2312298LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec669909LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

FieldValueIRS element (for citing)
BOY1626790BOY
EOY1642389EOY

Total Assets TotalAssets

FieldValueIRS element (for citing)
BOY2775781BOY
EOY2851701EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

FieldValueIRS element (for citing)
BOY437786BOY
EOY503658EOY

Deferred Revenue DeferredRevenue

FieldValueIRS element (for citing)
BOY38242BOY
EOY2406EOY

Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp

FieldValueIRS element (for citing)
BOY1147443BOY
EOY891954EOY

Unsecured Notes Loans Payable UnsecuredNotesLoansPayable

FieldValueIRS element (for citing)
BOY140343BOY
EOY436026EOY

Other Liabilities OtherLiabilities

FieldValueIRS element (for citing)
BOY720BOY
EOY841EOY

Total Liabilities TotalLiabilities

FieldValueIRS element (for citing)
BOY1764534BOY
EOY1834885EOY
FieldValueIRS element (for citing)
Follow SFAS117XFollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

FieldValueIRS element (for citing)
BOY952247BOY
EOY1016816EOY

Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets

FieldValueIRS element (for citing)
BOY59000BOY
EOY0EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

FieldValueIRS element (for citing)
BOY1011247BOY
EOY1016816EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

FieldValueIRS element (for citing)
BOY2775781BOY
EOY2851701EOY
FieldValueIRS element (for citing)
Info In Schedule O Part XIXInfoInScheduleOPartXI
Reconcilation Revenue Expenses10982ReconcilationRevenueExpenses
Reconcilation Other Changes-5413ReconcilationOtherChanges
Info In Schedule O Part XIIXInfoInScheduleOPartXII
Method Of Accounting AccrualXMethodOfAccountingAccrual
Accountant Compile Or Review0AccountantCompileOrReview
FS Audited1FSAudited
Audit Committee1AuditCommittee
Financial Statement SeparateXFinancialStatementSeparate
Federal Grant Audit Required1FederalGrantAuditRequired
Federal Grant Audit Performed1FederalGrantAuditPerformed

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org170b1 AviXPubliclySupportedOrg170b1Avi

Gifts Grants Contrib Received170 GiftsGrantsContribReceived170

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years404696CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years2640166CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years2244288CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year2020254CurrentTaxYearMinus1Year
Current Tax Year1823735CurrentTaxYear
Total9133139Total

Total170 Total170

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years404696CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years2640166CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years2244288CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year2020254CurrentTaxYearMinus1Year
Current Tax Year1823735CurrentTaxYear
Total9133139Total
FieldValueIRS element (for citing)
Public Support Total1709133139PublicSupportTotal170

Other Income170 OtherIncome170

FieldValueIRS element (for citing)
Current Tax Year Minus3 Years1962CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years3178CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year4137CurrentTaxYearMinus1Year
Current Tax Year3274CurrentTaxYear
Total12551Total
FieldValueIRS element (for citing)
Total Support9145690TotalSupport
Gross Receipts From Admissions Etc11163119GrossReceiptsFromAdmissionsEtc
Public Support Pertcentage1700.99860PublicSupportPertcentage170
Public Support Pertcent Prior Year0.98670PublicSupportPertcentPriorYear
Thirty Three Percnt Tests CY170XThirtyThreePercntTestsCY170

Schedule B IRS990ScheduleB

Contributor Info ContributorInfo

FieldValueIRS element (for citing)
Contributor NumberRESTRICTEDContributorNumber

Contributor Name Business ContributorNameBusiness

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor Address US ContributorAddressUS

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Aggregate ContributionsRESTRICTEDAggregateContributions

Schedule D IRS990ScheduleD

Land Land

FieldValueIRS element (for citing)
Other Cost Or Other Basis15000OtherCostOrOtherBasis
Book Value15000BookValue

Buildings Buildings

FieldValueIRS element (for citing)
Other Cost Or Other Basis1301820OtherCostOrOtherBasis
Depreciation187295Depreciation
Book Value1114525BookValue

Leasehold Improvements LeaseholdImprovements

FieldValueIRS element (for citing)
Other Cost Or Other Basis725220OtherCostOrOtherBasis
Depreciation381437Depreciation
Book Value343783BookValue

Equipment Equipment

FieldValueIRS element (for citing)
Other Cost Or Other Basis270258OtherCostOrOtherBasis
Depreciation101177Depreciation
Book Value169081BookValue

Other Land Buildings OtherLandBuildings

FieldValueIRS element (for citing)
Book Value0BookValue
FieldValueIRS element (for citing)
Total Of Book Value Land Buildings1642389TotalOfBookValueLandBuildings

Other Liabilities OtherLiabilities

FieldValueIRS element (for citing)
DescriptionSECURITY DEPOSITSDescription
Amount$841Amount
FieldValueIRS element (for citing)
Total Of Amounts841TotalOfAmounts
Total Revenue4228334TotalRevenue
Total Expenses4217352TotalExpenses
Excess Or Deficit For Year10982ExcessOrDeficitForYear
Prior Period Adjustments-5413PriorPeriodAdjustments
Total Adjustments-5413TotalAdjustments
Excess Or Deficit Per FS5569ExcessOrDeficitPerFS
Tot Revenue Etc Audited Fincl Stmt4214161TotRevenueEtcAuditedFinclStmt
Donated Srvc And Use Of Facilities3827DonatedSrvcAndUseOfFacilities
Revenue Not Rptd F9903827RevenueNotRptdF990
Revenue Subtotal4210334RevenueSubtotal
Other Revenues Not Included18000OtherRevenuesNotIncluded
Revenue Not Rptd On Fin Stmt18000RevenueNotRptdOnFinStmt
Total Revenue Per Form9904228334TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt4203179TotExpensesEtcAuditedFinclStmt
Donated Services Use Of Facilities3827DonatedServicesUseOfFacilities
Expenses Not Rptd F9903827ExpensesNotRptdF990
Expenses Subtotal4199352ExpensesSubtotal
Other Expenses Not Included18000OtherExpensesNotIncluded
Expenses Not Rptd On Fin Stmt18000ExpensesNotRptdOnFinStmt
Total Expenses Per Form9904217352TotalExpensesPerForm990

Form990 Schedule D Part XIV Form990ScheduleDPartXIV (3 entries)

IdentifierIdentifierReturn ReferenceReturnReferenceExplanationExplanation
DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48:PART X:THE ORGANIZATION FOLLOWS THE PROVISIONS OF ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES WHICH PRESCRIBES A RECOGNITION THRESHOLD OF MORE-LIKELY-THAN-NOT TO BE SUSTAINED UPON EXAMINATION BY THE APPROPRIATE TAXING AUTHORITY. MEASUREMENT OF THE TAX UNCERTAINTY OCCURS IF THE RECOGNITION THRESHOLD HAS BEEN MET. THE PROVISION ALSO PROVIDES GUIDANCE ON DE-RECOGNITION, CLASSIFICATION, INTEREST, AND PENALTIES, AND DISCLOSURES. MANAGEMENT HAS DETERMINED THAT THESE PROVISIONS DO NOT HAVE A MATERIAL IMPACT ON THE FINANCIAL STATEMENTS. THE FEDERAL FORM 990, ORGANIZATION EXEMPT FROM INCOME TAX, FOR THE ORGANIZATION FOR THE YEARS ENDED JUNE 30, 2011, 2010, AND 2009 REMAIN SUBJECT TO EXAMINATION BY THE APPROPRIATE TAXING AUTHORITIES.
PART XII, LINE 4B - OTHER ADJUSTMENTS:EDUCATIONAL TAX CREDIT NETTED IN THE FINANCIAL STMTS 18,000.
PART XIII, LINE 4B - OTHER ADJUSTMENTS:EDUCATIONAL TAX CREDIT NETTED IN THE FINANCIAL STMTS 18,000.

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Records Maintained1RecordsMaintained

Recipient Table RecipientTable (3 entries)

Address Line1AddressUS/AddressLine1CityAddressUS/CityStateAddressUS/StateZIP CodeAddressUS/ZIPCodeEIN Of RecipientEINOfRecipientIRC SectionIRCSectionAmount Of Cash GrantAmountOfCashGrantPurpose Of GrantPurposeOfGrant
SACA DEVELOPMENT CORPORATION
453 S LIME STREETLANCASTERPA17602232364586501(C)(3)407678PROGRAM SUPPORT
LA ACADEMIA
30 NORTH ANN STLANCASTERPA17602232955661501(C)(3)18000PROGRAM SUPPORT
SACA BROADCASTING CORPORATION
453 S LIME STREET SUITE ALANCASTERPA17602232704539501(C)(3)180321PROGRAM SUPPORT
FieldValueIRS element (for citing)
Total Nbr Of501 C3 And Govt Grants3TotalNbrOf501C3AndGovtGrants

Form990 Schedule I Part IV Form990ScheduleIPartIV

FieldValueIRS element (for citing)
IdentifierPROCEDURE FOR MONITORING GRANTS IN THE U.S.:Identifier
Return ReferencePART I, LINE 2:ReturnReference
ExplanationSCHEDULE I, PART I, LINE 2: THE ORGANIZATION IS AFFILIATED WITH THE GRANTEE ORGANIZATIONS AND MAINTAINS RECORDS TO SUBSTANTIATE ALL FUNDS DISPERSED.Explanation

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Form990 Of Other OrganizationsXForm990OfOtherOrganizations
Board Or Committee ApprovalXBoardOrCommitteeApproval
Severance Payment0SeverancePayment
Supplemental Nonqual Retire Plan0SupplementalNonqualRetirePlan
Equity Based Comp Arrangement0EquityBasedCompArrangement
Comp Based On Revenue Of Filing Org0CompBasedOnRevenueOfFilingOrg
Comp Based On Revenue Related Orgs0CompBasedOnRevenueRelatedOrgs
Comp Based Net Earnings Filing Org0CompBasedNetEarningsFilingOrg
Comp Based Net Earnings Relate Orgs0CompBasedNetEarningsRelateOrgs
Any Non Fixed Payments0AnyNonFixedPayments
Initial Contract Exception0InitialContractException

Schedule M IRS990ScheduleM

Other Non Cash Contributions Table OtherNonCashContributionsTable

FieldValueIRS element (for citing)
Non Cash CheckboxXNonCashCheckbox
DescriptionTELEVISION EQUIPMENTDescription
Number Of Contributions4NumberOfContributions
Noncash Contribs Rptd F99051469NoncashContribsRptdF990
Method Of Determining RevenuesFAIR MARKET VALUEMethodOfDeterminingRevenues
FieldValueIRS element (for citing)
Any Property That Must Be Held0AnyPropertyThatMustBeHeld
Review Process Unusual NC Gifts0ReviewProcessUnusualNCGifts
Third Parties Used0ThirdPartiesUsed

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (8 entries)

Return ReferenceReturnReferenceExplanationExplanationIdentifierIdentifier
FORM 990, PART VI, SECTION A, LINE 2CARLOS GRAUPERA, THE PRESIDENT, AND ROSA GRAUPERA, THE CHIEF FINANCIAL OFFICER FOR THE ORGANIZATION, ARE MARRIED. ROSA REPORTS DIRECTLY TO THE BOARD TREASURER AND CARLOS REPORTS TO THE EXECUTIVE COMMITTEE OF THE BOARD.
FORM 990, PART VI, SECTION B, LINE 11ONCE COMPLETE, THE FORM 990 WILL BE E-MAILED TO THE FINANCE COMMITTEE OF THE BOARD. THE FINANCE COMMITTEE WILL REVIEW THE FORM 990 AND RECOMMEND IT FOR APPROVAL AT A SUBSEQUENT BOARD MEETING. THE BOARD WILL ALSO HAVE RECEIVED A COPY PRIOR TO THE BOARD MEETING AND SUBMISSION TO THE IRS.
FORM 990, PART VI, SECTION B, LINE 12CTHE ORGANIZATION HAS A CONFLICT OF INTEREST POLICY THAT IS INCLUDED AS PART OF THE EMPLOYEE HANDBOOK. THE POLICY DICTATES NO BOARD MEMBERS OR EMPLOYEES MAY BE INVOLVED IN A TRANSACTION IN WHICH THEY HAVE A SUBSTANTIAL INTEREST. THE ORGANIZATION IS CURRENTLY IN THE PROCESS OF UPDATING ITS CONFLICT OF INTEREST POLICY WHICH WILL INCLUDE HAVING OFFICERS AND KEY EMPLOYEES SIGN AN ANNUAL CONFLICT OF INTEREST QUESTIONNAIRE. ALL OFFICERS AND KEY EMPLOYEES ARE CURRENTLY REQUIRED TO NOTIFY THE BOARD OF DIRECTORS OF ANY FAMILY OR BUSINESS RELATIONSHIPS. THE BOARD ACTS AS A WHOLE IN MONITORING AND ENFORCING THE CONFLICT OF INTEREST POLICY.
FORM 990, PART VI, SECTION B, LINE 15THE BOARD OF DIRECTORS EVALUATES AND SETS COMPENSATION FOR THE CEO AND CFO. EVERY FOUR TO FIVE YEARS THE BOARD WILL BENCHMARK THE CEO'S SALARY AGAINST OTHER, SIMILAR NON-PROFIT ORGANIZATIONS TO CONFIRM THE SALARY IS WITHIN FAIR MARKET VALUE RANGE. BOARD MINUTES HAVE NOT REFLECTED THESE DISCUSSIONS IN THE PAST BUT COMPENSATION DISCUSSIONS WILL BE DOCUMENTED IN THE FUTURE.
FORM 990, PART VI, SECTION C, LINE 19THE ORGANIZATION PROVIDES THE FINANCIAL STATEMENTS, GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY UPON REQUEST.
FORM 990, PART XI, LINE 5:PRIOR PERIOD ADJUSTMENTS: -5,413.CHANGES IN NET ASSETS OR FUND BALANCES:
FORM 990, PAGE 12, PART XI, LINE 2CTHE FINANCE COMMITTEE OVERSEES THE AUDIT. THE COMMITTEE CHOOSES THE INDEPENDENT AUDITOR AND PRESENTS THE FINDINGS OF THE INDEPENDENT AUDITOR TO THE WHOLE BOARD FOR APPROVAL. THE PROCESS HAS NOT CHANGED FROM PRIOR YEARS.AUDIT OVERSIGHT:
FORM 990, PAGE 7, PART VII, COLUMN B:ROSA GRAUPERA AND CARLOS GRAUPERA DEVOTE HOURS TO SEVERAL RELATED ORGANIZATIONS: ROSA GRAUPERA: 15 HOURS TO LA ACADEMIA 5 HOURS TO SACA DEVELOPMENT CORPORATION 5 HOURS TO SACA BROADCASTING CORPORATION 15 HOURS TO SACA CARLOS GRAUPERA: 20 HOURS TO SACA DEVELOPMENT CORPORATION 5 HOURS TO SACA BROADCASTING CORPORATION 15 HOURS TO SACAHOURS WORKED FOR RELATED ORGANIZATIONS:

Schedule R IRS990ScheduleR

Form990 Schedule R Part II Form990ScheduleRPartII (2 entries)

Address Line1AddressUS/AddressLine1CityAddressUS/CityStateAddressUS/StateZIP CodeAddressUS/ZIPCodeEINEINPrimary ActivitiesPrimaryActivitiesLegal Domicile StateLegalDomicileStateExempt Code SectionExemptCodeSectionPublic Charity StatusPublicCharityStatusBusiness Name Line1DirectControllingEntityName/BusinessNameLine1Controlled OrgControlledOrg
SACA BROADCASTING
453 S LIME STREET STE ALANCASTERPA17602232704539PROVIDE HISPANIC COMMUNITY WITH CURRENT NEWS AND EDUCATIONAL BROADCASTINGPA501(C)37SACA0
SACA DEVELOPMENT CORPORATION
453 S LIME STREET STE ALANCASTERPA17602232364586SERVICES LANCASTER COUNTY PENNSYLVANIA MINORITY COMMUNITY IN HOUSINGPA501(C)37SACA0
FieldValueIRS element (for citing)
Receipt Of Int Ann Rents Royalties0ReceiptOfIntAnnRentsRoyalties
Gift Grant Or Cap Contr To Other Org1GiftGrantOrCapContrToOtherOrg
Gift Grant Or Cap Contr Fr Other Org0GiftGrantOrCapContrFrOtherOrg
Loans Or Guarantees To Other Org1LoansOrGuaranteesToOtherOrg
Loans Or Guarantees From Other Org0LoansOrGuaranteesFromOtherOrg
Sale Of Assets To Other Org0SaleOfAssetsToOtherOrg
Purchase Of Assets From Other Org0PurchaseOfAssetsFromOtherOrg
Exchange Of Assets0ExchangeOfAssets
Rental Of Facilities To Other Orgs0RentalOfFacilitiesToOtherOrgs
Rental Of Facilities Fr Other Orgs1RentalOfFacilitiesFrOtherOrgs
Perform Of Services For Other Orgs1PerformOfServicesForOtherOrgs
Perform Of Services By Other Orgs0PerformOfServicesByOtherOrgs
Sharing Of Facilities1SharingOfFacilities
Sharing Of Paid Employees1SharingOfPaidEmployees
Reimbursement Paid To Other Org1ReimbursementPaidToOtherOrg
Reimbursement Paid By Other Org1ReimbursementPaidByOtherOrg
Other Transfer To Other Org0OtherTransferToOtherOrg
Other Transfer From Other Org0OtherTransferFromOtherOrg

Transactions Related Orgs Table TransactionsRelatedOrgsTable (7 entries)

Transaction TypeTransactionTypeAmount InvolvedAmountInvolved
SACA BROADCASTING CORPORATION
B86740
SACA DEVELOPMENT CORPORATION
B407678
SACA DEVELOPMENT CORPORATION
J154353
SACA DEVELOPMENT CORPORATION
K170000
SACA BROADCASTING CORPORATION
K63946
SACA BROADCASTING CORPORATION
P90757
SACA DEVELOPMENT CORPORATION
O56495

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