SPANISH AMERICAN CIVIC ASSOCIATION FOR EQUALITY INC: Form 990, tax year 2010

View the entire original 990 at ProPublica ↗

Organization
SPANISH AMERICAN CIVIC ASSOCIATION FOR EQUALITY INC (EIN 23-7319993)
Tax period
2010-07-01 to 2011-06-30
Filed
2011-12-15
IRS object ID
201103509349300800
Schema version
2010v3.4
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)
Timestamp2011-12-15T13:29:03-06:00Timestamp
Tax Period End Date2011-06-30TaxPeriodEndDate

Preparer Firm PreparerFirm

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 Date2010-07-01TaxPeriodBeginDate

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
Phone7173976267Phone

US Address USAddress

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

Officer Officer

FieldValueIRS element (for citing)
NameLAURA PUGAName
TitleTREASURERTitle
Phone7173976267Phone
Date Signed2011-12-12DateSigned
Authorize Third Party1AuthorizeThirdParty

Preparer Preparer

FieldValueIRS element (for citing)
NameMICHAEL S FREYName
Phone7173935696Phone
FieldValueIRS element (for citing)
Tax Year2010TaxYear
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 Receipts4177563GrossReceipts
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 Body12NbrVotingMembersGoverningBody
Nbr Independent Voting Members12NbrIndependentVotingMembers
Total Nbr Employees104TotalNbrEmployees
Total Nbr Volunteers14TotalNbrVolunteers
Total Gross UBI0TotalGrossUBI
Net Unrelated Business Txbl Income0NetUnrelatedBusinessTxblIncome
Contributions Grants Prior Year2244288ContributionsGrantsPriorYear
Contributions Grants Current Year2024254ContributionsGrantsCurrentYear
Program Service Revenue Prior Year1927492ProgramServiceRevenuePriorYear
Program Service Revenue CY2153172ProgramServiceRevenueCY
Investment Income Prior Year0InvestmentIncomePriorYear
Investment Income Current Year0InvestmentIncomeCurrentYear
Other Revenue Prior Year3178OtherRevenuePriorYear
Other Revenue Current Year137OtherRevenueCurrentYear
Total Revenue Prior Year4174958TotalRevenuePriorYear
Total Revenue Current Year4177563TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year330662GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY484741GrantsAndSimilarAmntsCY
Benefits Paid To Members Prior Year0BenefitsPaidToMembersPriorYear
Benefits Paid To Members CY0BenefitsPaidToMembersCY
Salaries Etc Prior Year2632803SalariesEtcPriorYear
Salaries Etc Current Year2303281SalariesEtcCurrentYear
Total Prof Fundrsng Exp Prior Year0TotalProfFundrsngExpPriorYear
Total Prof Fundrsng Exp CY0TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year65043TotalFundrsngExpCurrentYear
Other Expense Prior Year1230151OtherExpensePriorYear
Other Expenses Current Year1156962OtherExpensesCurrentYear
Total Expenses Prior Year4193616TotalExpensesPriorYear
Total Expenses Current Year3944984TotalExpensesCurrentYear
Revenues Less Expenses Prior Year-18658RevenuesLessExpensesPriorYear
Revenues Less Expenses CY232579RevenuesLessExpensesCY
Total Assets BOY2862485TotalAssetsBOY
Total Assets EOY2775781TotalAssetsEOY
Total Liabilities BOY2083817TotalLiabilitiesBOY
Total Liabilities EOY1764534TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY778668NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY1011247NetAssetsOrFundBalancesEOY
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
Expense450806Expense
Revenue87772Revenue
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, YORK CASE MANAGEMENT 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)
Expense1758064Expense
Revenue1672034Revenue
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 TEEN PARENTING 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)
Expense195890Expense
Revenue0Revenue
DescriptionCAREER DEVELOPMENT AND ADULT EDUCATION: THE WORKFORCE INVESTMENT PROGRAM, YOUTHBUILD PROGRAM AND THE LATIN ENPOWERMENT PROGRAM (AMERICORPS) SERVE THE COMMUNITY BY OFFERING LEADERSHIP, EDUCATIONAL,AND JOB TRAINING ASSISTANCE. THESE PROGRAMS ALSO PROVIDE JOB READINESS TRANING, ENGLISH AS A SECOND LANGUAGE, GED ASSISTANCE, AND COMPUTER TRAINING TO 495 INDIVIDUALS.Description

Activity Other ActivityOther

FieldValueIRS element (for citing)
Expense586070Expense
Grants406120Grants
Revenue393366Revenue
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 Exp586070TotalOfOtherProgramServiceExp
Total Of Other Program Service Grnt406120TotalOfOtherProgramServiceGrnt
Total Of Other Program Service Rev393366TotalOfOtherProgramServiceRev
Total Program Service Expense2990830TotalProgramServiceExpense
Described In501 C31DescribedIn501C3
Schedule B Required1ScheduleBRequired
Political Activities0PoliticalActivities
Lobbying Activities0LobbyingActivities
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 Assets0ReportOtherAssets
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 Required1ScheduleJRequired
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 Contributions0DeductibleNonCashContributions
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 With109623NumberFormsTransmittedWith1096
Number W2 G Included0NumberW2GIncluded
Compliance With Backup Witholding1ComplianceWithBackupWitholding
Number Of Employees104NumberOfEmployees
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 Members12NbrVotingGoverningBodyMembers
Number Independent Voting Members12NumberIndependentVotingMembers
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 Enforcement0RegularMonitoringEnforcement
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 (14 entries)

TitleTitleAverage Hours Per WeekAverageHoursPerWeekIndividual Trustee Or DirectorIndividualTrusteeOrDirectorOfficerOfficerReportable Comp From OrganizationReportableCompFromOrganizationReportable Comp From Related OrgsReportableCompFromRelatedOrgsOther CompensationOtherCompensation
DAN BETANCOURT
CHAIRPERSON1.00XX000
TRACY FLETCHER
BOARD1.00X000
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
CEO37.50X139183011746
ROSA GRAUPERA
CHIEF FINANCIAL OFFICER37.50X7872509605
FieldValueIRS element (for citing)
Total Reportable Comp From Org217908TotalReportableCompFromOrg
Total Reportable Comp Frm Rltd Orgs0TotalReportableCompFrmRltdOrgs
Total Other Compensation21351TotalOtherCompensation
Number Individuals GT100 K1NumberIndividualsGT100K
Formers Listed0FormersListed
Total Comp GT150 K1TotalCompGT150K
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
Compensation167860Compensation
FieldValueIRS element (for citing)
Number Of Contractors GT100 K1NumberOfContractorsGT100K
Federated Campaigns166621FederatedCampaigns
Government Grants1265301GovernmentGrants
All Other Contributions592332AllOtherContributions
Total Contributions2024254TotalContributions

Program Service Revenue ProgramServiceRevenue (4 entries)

DescriptionDescriptionBusiness CodeBusinessCodeTotal Revenue ColumnTotalRevenueColumnRelated Or Exempt Function IncomeRelatedOrExemptFunctionIncome
BEHAVIORAL HEALTH90009916720341672034
ADMINISTRATIVE FEES900099339857339857
HUMAN SERVICES9000998777287772
FAMILY AND SCHOOL9000995350953509
FieldValueIRS element (for citing)
Total Program Service Revenue2153172TotalProgramServiceRevenue

Other Revenue Misc OtherRevenueMisc

FieldValueIRS element (for citing)
DescriptionMISCELLANEOUS REVENUEDescription
Business Code900099BusinessCode
Total Revenue Column137TotalRevenueColumn
Exclusion$137ExclusionAmount
FieldValueIRS element (for citing)
Total Other Revenue137TotalOtherRevenue

Total Revenue TotalRevenue

FieldValueIRS element (for citing)
Total Revenue Column4177563TotalRevenueColumn
Related Or Exempt Function Income2153172RelatedOrExemptFunctionIncome
Unrelated Business Revenue0UnrelatedBusinessRevenue
Exclusion$137ExclusionAmount

Grants To Domestic Orgs GrantsToDomesticOrgs

FieldValueIRS element (for citing)
Total484741Total
Program Services484741ProgramServices

Comp Current Officers Directors CompCurrentOfficersDirectors

FieldValueIRS element (for citing)
Total202596Total
Management And General202596ManagementAndGeneral

Other Salaries And Wages OtherSalariesAndWages

FieldValueIRS element (for citing)
Total1594525Total
Program Services1219247ProgramServices
Management And General326290ManagementAndGeneral
Fundraising48988Fundraising

Pension Plan Contributions PensionPlanContributions

FieldValueIRS element (for citing)
Total33606Total
Program Services24216ProgramServices
Management And General9390ManagementAndGeneral

Other Employee Benefits OtherEmployeeBenefits

FieldValueIRS element (for citing)
Total241793Total
Program Services187916ProgramServices
Management And General53877ManagementAndGeneral

Payroll Taxes PayrollTaxes

FieldValueIRS element (for citing)
Total230761Total
Program Services168520ProgramServices
Management And General54863ManagementAndGeneral
Fundraising7378Fundraising

Fees For Services Accounting FeesForServicesAccounting

FieldValueIRS element (for citing)
Total19250Total
Program Services11750ProgramServices
Management And General7500ManagementAndGeneral

Fees For Services Other FeesForServicesOther

FieldValueIRS element (for citing)
Total253563Total
Program Services236969ProgramServices
Management And General16594ManagementAndGeneral

Office Expenses OfficeExpenses

FieldValueIRS element (for citing)
Total285665Total
Program Services229938ProgramServices
Management And General54419ManagementAndGeneral
Fundraising1308Fundraising

Information Technology InformationTechnology

FieldValueIRS element (for citing)
Total33578Total
Program Services22096ProgramServices
Management And General11482ManagementAndGeneral

Occupancy Occupancy

FieldValueIRS element (for citing)
Total289974Total
Program Services219887ProgramServices
Management And General66488ManagementAndGeneral
Fundraising3599Fundraising

Travel Travel

FieldValueIRS element (for citing)
Total25683Total
Program Services19262ProgramServices
Management And General6421ManagementAndGeneral

Conferences Meetings ConferencesMeetings

FieldValueIRS element (for citing)
Total4601Total
Management And General4601ManagementAndGeneral

Interest Interest

FieldValueIRS element (for citing)
Total87858Total
Program Services65490ProgramServices
Management And General22368ManagementAndGeneral

Depreciation Depletion DepreciationDepletion

FieldValueIRS element (for citing)
Total64963Total
Program Services44602ProgramServices
Management And General17113ManagementAndGeneral
Fundraising3248Fundraising

Insurance Insurance

FieldValueIRS element (for citing)
Total34144Total
Program Services23703ProgramServices
Management And General9919ManagementAndGeneral
Fundraising522Fundraising

Other Expenses OtherExpenses (2 entries)

DescriptionDescriptionTotalTotalProgram ServicesProgramServicesManagement And GeneralManagementAndGeneral
PRODUCTION AND OPERATIO3068330683
BAD DEBT27000181025190

Total Functional Expenses TotalFunctionalExpenses

FieldValueIRS element (for citing)
Total3944984Total
Program Services2990830ProgramServices
Management And General889111ManagementAndGeneral
Fundraising65043Fundraising

Cash Non Interest Bearing CashNonInterestBearing

FieldValueIRS element (for citing)
BOY1363BOY
EOY628EOY

Pledges And Grants Receivable PledgesAndGrantsReceivable

FieldValueIRS element (for citing)
BOY184189BOY
EOY59000EOY

Accounts Receivable AccountsReceivable

FieldValueIRS element (for citing)
BOY962698BOY
EOY980571EOY

Other Notes Loans Receivable Net OtherNotesLoansReceivableNet

FieldValueIRS element (for citing)
BOY11500BOY
EOY100650EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

FieldValueIRS element (for citing)
BOY10982BOY
EOY8142EOY
FieldValueIRS element (for citing)
Land Buildings Equipment Basis2167788LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec540998LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

FieldValueIRS element (for citing)
BOY1691753BOY
EOY1626790EOY

Total Assets TotalAssets

FieldValueIRS element (for citing)
BOY2862485BOY
EOY2775781EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

FieldValueIRS element (for citing)
BOY569193BOY
EOY437786EOY

Deferred Revenue DeferredRevenue

FieldValueIRS element (for citing)
BOY58870BOY
EOY38242EOY

Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp

FieldValueIRS element (for citing)
BOY1267757BOY
EOY1147443EOY

Unsecured Notes Loans Payable UnsecuredNotesLoansPayable

FieldValueIRS element (for citing)
BOY180480BOY
EOY140343EOY

Other Liabilities OtherLiabilities

FieldValueIRS element (for citing)
BOY7517BOY
EOY720EOY

Total Liabilities TotalLiabilities

FieldValueIRS element (for citing)
BOY2083817BOY
EOY1764534EOY
FieldValueIRS element (for citing)
Follow SFAS117XFollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

FieldValueIRS element (for citing)
BOY594479BOY
EOY952247EOY

Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets

FieldValueIRS element (for citing)
BOY184189BOY
EOY59000EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

FieldValueIRS element (for citing)
BOY778668BOY
EOY1011247EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

FieldValueIRS element (for citing)
BOY2862485BOY
EOY2775781EOY
FieldValueIRS element (for citing)
Reconcilation Revenue Expenses232579ReconcilationRevenueExpenses
Reconcilation Other Changes0ReconcilationOtherChanges
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 Years457890CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years404696CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years2640166CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year2244288CurrentTaxYearMinus1Year
Current Tax Year2020254CurrentTaxYear
Total7767294Total

Total170 Total170

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years457890CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years404696CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years2640166CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year2244288CurrentTaxYearMinus1Year
Current Tax Year2020254CurrentTaxYear
Total7767294Total
FieldValueIRS element (for citing)
Amounts Subst Contributors Total567AmountsSubstContributorsTotal
Public Support Total1707766727PublicSupportTotal170

Other Income170 OtherIncome170

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years94584CurrentTaxYearMinus4Years
Current Tax Year Minus2 Years1962CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year3178CurrentTaxYearMinus1Year
Current Tax Year4137CurrentTaxYear
Total103861Total
FieldValueIRS element (for citing)
Total Support7871155TotalSupport
Gross Receipts From Admissions Etc12051675GrossReceiptsFromAdmissionsEtc
Public Support Pertcentage1700.98670PublicSupportPertcentage170
Public Support Pertcent Prior Year0.98340PublicSupportPertcentPriorYear
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
Depreciation117250Depreciation
Book Value1184570BookValue

Leasehold Improvements LeaseholdImprovements

FieldValueIRS element (for citing)
Other Cost Or Other Basis725220OtherCostOrOtherBasis
Depreciation361084Depreciation
Book Value364136BookValue

Equipment Equipment

FieldValueIRS element (for citing)
Other Cost Or Other Basis125748OtherCostOrOtherBasis
Depreciation62664Depreciation
Book Value63084BookValue

Other Land Buildings OtherLandBuildings

FieldValueIRS element (for citing)
Book Value0BookValue
FieldValueIRS element (for citing)
Total Of Book Value Land Buildings1626790TotalOfBookValueLandBuildings

Other Liabilities OtherLiabilities

FieldValueIRS element (for citing)
DescriptionSECURITY DEPOSITSDescription
Amount$720Amount
FieldValueIRS element (for citing)
Total Of Amounts720TotalOfAmounts
Total Revenue4177563TotalRevenue
Total Expenses3944984TotalExpenses
Excess Or Deficit For Year232579ExcessOrDeficitForYear
Total Adjustments0TotalAdjustments
Excess Or Deficit Per FS232579ExcessOrDeficitPerFS
Tot Revenue Etc Audited Fincl Stmt4170855TotRevenueEtcAuditedFinclStmt
Donated Srvc And Use Of Facilities1292DonatedSrvcAndUseOfFacilities
Other Revenues-8000OtherRevenues
Revenue Not Rptd F990-6708RevenueNotRptdF990
Revenue Subtotal4177563RevenueSubtotal
Revenue Not Rptd On Fin Stmt0RevenueNotRptdOnFinStmt
Total Revenue Per Form9904177563TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt3938276TotExpensesEtcAuditedFinclStmt
Donated Services Use Of Facilities1292DonatedServicesUseOfFacilities
Expenses Not Rptd F9901292ExpensesNotRptdF990
Expenses Subtotal3936984ExpensesSubtotal
Other Expenses Not Included8000OtherExpensesNotIncluded
Expenses Not Rptd On Fin Stmt8000ExpensesNotRptdOnFinStmt
Total Expenses Per Form9903944984TotalExpensesPerForm990

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, 2010, 2009, AND 2008 REMAIN SUBJECT TO EXAMINATION BY THE APPROPRIATE TAXING AUTHORITIES.
PART XII, LINE 2D - OTHER ADJUSTMENTS:EDUCATIONAL TAX CREDIT NETTED IN THE FINANCIAL STMTS -8,000.
PART XIII, LINE 4B - OTHER ADJUSTMENTS:EDUCATIONAL TAX CREDIT NETTED IN THE FINANCIAL STMTS 8,000.

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 STREETLANCASTERPA176022323645867335088PROGRAM SUPPORT
LA ACADEMIA
30 NORTH ANN STLANCASTERPA17602232955661217088PROGRAM SUPPORT
SACA BROADCASTING CORPORATION
453 S LIME STREET SUITE ALANCASTERPA17602232704539753944PROGRAM SUPPORT

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

Form990 Schedule J Part II Form990ScheduleJPartII

FieldValueIRS element (for citing)
Name PersonCARLOS GRAUPERANamePerson
Base Compensation Filing Org139183BaseCompensationFilingOrg
Comp Based On Related Orgs0CompBasedOnRelatedOrgs
Bonus Filing Org0BonusFilingOrg
Bonus Related Orgs0BonusRelatedOrgs
Other Compensation Filing Org0OtherCompensationFilingOrg
Other Compensation Related Orgs0OtherCompensationRelatedOrgs
Deferred Comp Filing Org5567DeferredCompFilingOrg
Deferred Comp Related Orgs0DeferredCompRelatedOrgs
Nontaxable Benefits Filing Org6179NontaxableBenefitsFilingOrg
Nontaxable Benefits Related Orgs0NontaxableBenefitsRelatedOrgs
Total Compensation Filing Org150929TotalCompensationFilingOrg
Total Compensation Related Orgs0TotalCompensationRelatedOrgs
Comp Report Prior990 Filing Org0CompReportPrior990FilingOrg
Comp Report Prior990 Related Orgs0CompReportPrior990RelatedOrgs

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (6 entries)

IdentifierIdentifierExplanationExplanationReturn ReferenceReturnReference
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.
THE 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.FORM 990, PART VI, SECTION B, LINE 12
THE 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 B, LINE 15
THE ORGANIZATION PROVIDES THE FINANCIAL STATEMENTS, GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY AVAILABLE UPON REQUEST.FORM 990, PART VI, SECTION C, LINE 19
AUDIT OVERSIGHT:THE 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.FORM 990, PAGE 12, PART XI, LINE 2C

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 Org0LoansOrGuaranteesToOtherOrg
Loans Or Guarantees From Other Org1LoansOrGuaranteesFromOtherOrg
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 DEVELOPMENT CORPORATION
O51495
SACA DEVELOPMENT CORPORATION
B335088
SACA DEVELOPMENT CORPORATION
J149240
SACA DEVELOPMENT CORPORATION
K170000
SACA BROADCASTING CORPORATION
K63946
SACA DEVELOPMENT CORPORATION
P240390
SACA BROADCASTING CORPORATION
B132565

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