PUERTO RICAN COMMUNITY CENTER INC: Form 990, tax year 2009

View the entire original 990 at ProPublica ↗

Organization: PUERTO RICAN COMMUNITY CENTER INC (EIN 22-2124503)
Tax period: 2009-07-01 to 2010-06-30
Filed: 2011-05-10
IRS object ID: 201131309349301303
Schema version: 2009v1.3
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	2011-05-10T07:46:00-07:00	Timestamp
Tax Period End Date	2010-06-30	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	2009-07-01	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 DAY CARE 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	CEO	Title
Phone	6093928787	Phone
Date Signed	2011-02-15	DateSigned

Preparer Preparer

Field	Value	IRS element (for citing)
Name	LEWIS W PARKER III CPA	Name
Phone	6098962177	Phone
Date Prepared	2011-05-10	DatePrepared
Self Employed	X	SelfEmployed

Field	Value	IRS element (for citing)
Tax Year	2009	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	1527758	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c	X	Organization501c
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 bilingual and bicultural day care and development services for children in need of these services, particulary the Hispanic community.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	5	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	4	NbrIndependentVotingMembers
Total Nbr Employees	31	TotalNbrEmployees
Total Nbr Volunteers	0	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Prior Year	1436204	ContributionsGrantsPriorYear
Contributions Grants Current Year	1527672	ContributionsGrantsCurrentYear
Program Service Revenue CY	0	ProgramServiceRevenueCY
Investment Income Prior Year	89	InvestmentIncomePriorYear
Investment Income Current Year	86	InvestmentIncomeCurrentYear
Other Revenue Prior Year	-74	OtherRevenuePriorYear
Other Revenue Current Year	0	OtherRevenueCurrentYear
Total Revenue Prior Year	1436219	TotalRevenuePriorYear
Total Revenue Current Year	1527758	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	932306	SalariesEtcPriorYear
Salaries Etc Current Year	1009115	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	376244	OtherExpensePriorYear
Other Expenses Current Year	386921	OtherExpensesCurrentYear
Total Expenses Prior Year	1308550	TotalExpensesPriorYear
Total Expenses Current Year	1396036	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	127669	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	131722	RevenuesLessExpensesCY
Total Assets BOY	1365530	TotalAssetsBOY
Total Assets EOY	1386440	TotalAssetsEOY
Total Liabilities BOY	350563	TotalLiabilitiesBOY
Total Liabilities EOY	239751	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	1014967	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	1146689	NetAssetsOrFundBalancesEOY
Mission Description	To provide bilingual and	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	1381536	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	1381536	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
Balance Sheet Amounts Reported	true	BalanceSheetAmountsReported
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
Transfers To Exempt Non Chrtbl Org	false	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	18	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	true	ComplianceWithBackupWitholding
Number Of Employees	31	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
Nbr Voting Governing Body Members	5	NbrVotingGoverningBodyMembers
Number Independent Voting Members	4	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	true	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	false	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	true	RegularMonitoringEnforcement
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	THE ORGANIZATION	NamePerson
Telephone Number	6093928787	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	THE ORGANIZATIONS ADDRESS	AddressLine1
City	TRENTON	City
State	NJ	State
ZIP Code	08618	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (5 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	OfficerOfficer	Key EmployeeKeyEmployee	Highest Compensated EmployeeHighestCompensatedEmployee
MARK LAMAR
DIRECTOR	1.00	X	0	0	0
ENEIDA RODRIGUEZ
DIRECTOR	1.00	X	0	0	0
MARGARITA MIRANDA
TREASURER	1.00	X	0	0	0	X
WILLIAM FELICIANO
PRESIDENT	1.00	X	0	0	0	X
ALMA GARCIA
EXECUTIVE DIRECTOR	40.00	X	80635	0	10754		X	X

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	80635	TotalReportableCompFromOrg
Total Other Compensation	10754	TotalOtherCompensation
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources
Government Grants	1523978	GovernmentGrants
All Other Contributions	3694	AllOtherContributions
Total Contributions	1527672	TotalContributions

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	86	TotalRevenueColumn
Exclusion	$86	ExclusionAmount

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	1527758	TotalRevenueColumn
Exclusion	$86	ExclusionAmount

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	83378	Total
Program Services	83378	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	734886	Total
Program Services	734886	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Pension Plan Contributions PensionPlanContributions

Field	Value	IRS element (for citing)
Total	18066	Total
Program Services	18066	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	93894	Total
Program Services	93894	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	78891	Total
Program Services	78891	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	14500	Total
Program Services	0	ProgramServices
Management And General	14500	ManagementAndGeneral
Fundraising	0	Fundraising

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	4819	Total
Program Services	4819	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Advertising Advertising

Field	Value	IRS element (for citing)
Total	684	Total
Program Services	684	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	9495	Total
Program Services	9495	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Information Technology InformationTechnology

Field	Value	IRS element (for citing)
Total	4800	Total
Program Services	4800	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	97236	Total
Program Services	97236	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	2199	Total
Program Services	2199	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Interest Interest

Field	Value	IRS element (for citing)
Total	16961	Total
Program Services	16961	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	47958	Total
Program Services	47958	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Insurance Insurance

Field	Value	IRS element (for citing)
Total	57118	Total
Program Services	57118	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Other Expenses OtherExpenses (5 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices
FOOD	63372	63372
LICENSE AND FEES	519	519
TELEPHONE	9051	9051
SECURITY	25122	25122
PROGRAM SUPPLIES	33087	33087

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	1396036	Total
Program Services	1381536	ProgramServices
Management And General	14500	ManagementAndGeneral
Fundraising	0	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	127987	BOY
EOY	96055	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
EOY	33728	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	55492	BOY
EOY	131022	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	30012	BOY
EOY	21553	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	1555191	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	451109	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	1152039	BOY
EOY	1104082	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	1365530	BOY
EOY	1386440	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	42574	BOY
EOY	39234	EOY

Unsecured Notes Loans Payable UnsecuredNotesLoansPayable

Field	Value	IRS element (for citing)
BOY	286030	BOY
EOY	191459	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	21959	BOY
EOY	9058	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	350563	BOY
EOY	239751	EOY

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

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	1014967	BOY
EOY	1146689	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	1014967	BOY
EOY	1146689	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	1365530	BOY
EOY	1386440	EOY

Field	Value	IRS element (for citing)
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	1864885	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	1905560	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	1414521	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	1436204	CurrentTaxYearMinus1Year
Current Tax Year	1527672	CurrentTaxYear
Total	8148842	Total

Total170 Total170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	1864885	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	1905560	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	1414521	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	1436204	CurrentTaxYearMinus1Year
Current Tax Year	1527672	CurrentTaxYear
Total	8148842	Total

Field	Value	IRS element (for citing)
Public Support Total170	8148842	PublicSupportTotal170

Gross Investment Income170 GrossInvestmentIncome170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	24	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	57	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	89	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	89	CurrentTaxYearMinus1Year
Current Tax Year	86	CurrentTaxYear
Total	345	Total

Field	Value	IRS element (for citing)
Total Support	8149187	TotalSupport
Public Support Pertcentage170	1.00000	PublicSupportPertcentage170
Public Support Pertcent Prior Year	0.99990	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	1247629	OtherCostOrOtherBasis
Depreciation	270952	Depreciation
Book Value	976677	BookValue

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	205866	OtherCostOrOtherBasis
Depreciation	180157	Depreciation
Book Value	25709	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	1104082	TotalOfBookValueLandBuildings

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
Description	CAPITAL LEASE OBLIGATIONS- CURRENT PORTION	Description
Amount	$9,058	Amount

Field	Value	IRS element (for citing)
Total Of Amounts	9058	TotalOfAmounts
Total Revenue	1527758	TotalRevenue
Total Expenses	1396036	TotalExpenses
Excess Or Deficit For Year	131722	ExcessOrDeficitForYear
Excess Or Deficit Per FS	131722	ExcessOrDeficitPerFS
Tot Revenue Etc Audited Fincl Stmt	1527758	TotRevenueEtcAuditedFinclStmt
Revenue Subtotal	1527758	RevenueSubtotal
Total Revenue Per Form990	1527758	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	1396036	TotExpensesEtcAuditedFinclStmt
Expenses Subtotal	1396036	ExpensesSubtotal
Total Expenses Per Form990	1396036	TotalExpensesPerForm990

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (5 entries)

IdentifierIdentifier	ExplanationExplanation
Pt VI-B, Line 11A	THE 990 IS CIRCULATED TO THE BOARD OF TRUSTEES PRIOR TO FILING
	SO THAT THEY CAN REVIEW THE TAX RETURN AND APPROVE IT FOR FILING.
Pt VI-B, Line 12c	THE BOARD REVIEWS THEIR CONFLICT OF INTEREST POLICY ANNUALLY.
Pt VI-B, Line 15	THE BOARD OF TRUSTEES DECIDES THE COMPENSATION AMOUNT
	FOR THE EXECUTIVE DIRECTOR BASED ON SIMILAR ORGANIZATIONS.