EL PAJARO COMMUNITY DEVELOPMENT CORPORATION: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- EL PAJARO COMMUNITY DEVELOPMENT CORPORATION (EIN 94-2656048)
- Tax period
- 2023-07-01 to 2024-06-30
- Filed
- 2025-05-15
- IRS object ID
- 202521359349312847
- Schema version
- 2023v6.0
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-05-15T15:44:57-05:00 | ReturnTs |
| Tax Period End | 2024-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 953001179 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WINDES INC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 87 | AddressLine1Txt |
| City | LONG BEACH | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 908010087 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 942656048 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | EL PAJARO COMMUNITY DEVELOPMENT | BusinessNameLine1Txt |
| Business Name Line2 | CORPORATION | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | ELPA | BusinessNameControlTxt |
| Phone | 8317221224 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 23 EAST BEACH STREET 209 | AddressLine1Txt |
| City | WATSONVILLE | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 95076 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JORGE REGUERIN | PersonNm |
| Person Title | BOARD CHAIR | PersonTitleTxt |
| Phone | 8317221224 | PhoneNum |
| Signature | 2025-05-14 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | ELEANOR A LIVINGSTON CPA MST | PreparerPersonNm |
| PTIN | P00226461 | PTIN |
| Phone | 5624351191 | PhoneNum |
| Preparation | 2025-05-14 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | JORGE REGUERIN | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 23 EAST BEACH STREET 209 | AddressLine1Txt |
| City | WATSONVILLE | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 95076 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $3,487,257 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.ELPAJAROCDC.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1979 | FormationYr |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Activity Or Mission | EL PAJARO CDC'S MISSION IS TO PROMOTE EQUAL ACCESS TO ECONOMIC OPPORTUNITIES IN SANTA CRUZ, MONTEREY, AND SAN BENITO COUNTIES. THE PURPOSE OF THE CORPORATION IS TO DEVELOP AND IMPLEMENT COMMUNITY ECONOMIC PROGRAMS. THE CORPORATION PROVIDES ENTREPRENEURIAL OPPORTUNITIES, FINANCIAL PRODUCTS, AND SERVICES TO SUPPORT THE CREATION OF SMALL BUSINESSES, SELF-EMPLOYMENT, AND JOBS FOR LOW-INCOME RESIDENTS. THE CORPORATION SHALL ALSO PROMOTE DEVELOPMENT AND FINANCING OF HOUSING FOR LOW-INCOME RESIDENTS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 9 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 9 | VotingMembersIndependentCnt |
| Total Employee | 12 | TotalEmployeeCnt |
| Total Volunteers | 9 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $1,742,770 | PYContributionsGrantsAmt |
| CY Contributions Grants | $2,915,979 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $548,758 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $560,057 | CYProgramServiceRevenueAmt |
| PY Investment Income | $6,381 | PYInvestmentIncomeAmt |
| CY Investment Income | $11,221 | CYInvestmentIncomeAmt |
| PY Other Revenue | $94,902 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $2,392,811 | PYTotalRevenueAmt |
| CY Total Revenue | $3,487,257 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $657,881 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $773,712 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $979,926 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $1,592,163 | PYOtherExpensesAmt |
| CY Other Expenses | $1,976,105 | CYOtherExpensesAmt |
| PY Total Expenses | $2,365,875 | PYTotalExpensesAmt |
| CY Total Expenses | $3,613,912 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $26,936 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$126,655 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $7,229,577 | TotalAssetsBOYAmt |
| Total Assets EOY | $6,668,904 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $3,799,278 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $3,365,260 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $3,430,299 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $3,303,644 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | EL PAJARO CDC'S MISSION IS TO PROMOTE EQUAL ACCESS TO ECONOMIC OPPORTUNITIES IN SANTA CRUZ, MONTEREY, AND SAN BENITO COUNTIES. THE PURPOSE OF THE CORPORATION IS TO DEVELOP AND IMPLEMENT COMMUNITY ECONOMIC PROGRAMS. THE CORPORATION PROVIDES ENTREPRENEURIAL OPPORTUNITIES, FINANCIAL PRODUCTS, AND SERVICES TO SUPPORT THE CREATION OF SMALL BUSINESSES, SELF-EMPLOYMENT, AND JOBS FOR LOW-INCOME RESIDENTS. THE CORPORATION SHALL ALSO PROMOTE DEVELOPMENT AND FINANCING OF HOUSING FOR LOW-INCOME RESIDENTS. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $3,007,374 | ExpenseAmt |
| Grant | $657,881 | GrantAmt |
| Revenue | $560,057 | RevenueAmt |
| Desc | FISCAL YEAR 2023-2024: WE HAVE CONTINUED TO SUPPORT LOCAL SMALL BUSINESSES WITH LONG-TERM RECOVERY IN THE AFTERMATH OF COVID19. WE HAVE WORKED ON BUSINESS RECOVERY EFFORTS FOR THOSE AFFECTED BY RECENT FLOODING AND WEATHER-RELATED EVENTS IN THE PAJARO AND SALINAS VALLEYS. DURING THE PAST YEAR, THERE WAS CONTINUED DEMAND FOR OUR EMPRESARI@ CORE BUSINESS CLASS AND FOR OTHER BUSINESS DEVELOPMENT SERVICES AND TRAINING. OUR EL PAJARO REGIONAL WOMEN'S BUSINESS CENTER (WBC) CONTINUES TO OFFER SERVICES IN THE SANTA CRUZ, MONTEREY AND SAN BENITO COUNTIES OFFERING SERVICES IN 3 OFFICES THAT INCLUDE, WATSONVILLE, THE CITY OF SALINAS, AND THE CITY OF SOLEDAD LOCATED IN THE SOUTHERNMOST RURAL PART OF MONTEREY COUNTY. THE WBC IS A PROGRAM SPONSORED IN PART BY THE U.S. SMALL BUSINESS ADMINISTRATION (SBA). THESE CENTERS ARE DESIGNED TO ASSIST WOMEN AND OTHER UNDERSERVED BUSINESS OWNERS IN STARTING AND GROWING SMALL BUSINESSES. IT IS PART OF A NATIONAL NETWORK OF ENTREPRENEURSHIP CENTERS THROUGHOUT THE UNITED STATES AND ITS TERRITORIES. WOMEN'S BUSINESS CENTERS SEEK TO "LEVEL THE PLAYING FIELD" FOR WOMEN ENTREPRENEURS, WHO STILL FACE UNIQUE OBSTACLES IN THE BUSINESS WORLD. EL PAJARO CDC CONTINUES TO FOCUS ON UNDERSERVED ENTREPRENEURS AND RURAL BASED BUSINESSES. DURING FISCAL YEAR 2023-2024, WE PROVIDED BUSINESS DEVELOPMENT SERVICES TO 803 CURRENT AND PROSPECTIVE ENTREPRENEURS. AMONG THEM, 365 PARTICIPATED IN TRAINING, AND 754 RECEIVED INDIVIDUAL BUSINESS ADVICE. EL PAJARO CDC HAS CONTINUED ITS LENDING PROGRAM PROVIDING MICROLOANS TO OUR SMALL BUSINESS CLIENTS WITH LIMITED ACCESS TO TRADITIONAL LENDING OPPORTUNITIES. THESE LOANS COME WITH ACCESS TO OUR TECHNICAL ASSISTANCE, FOLLOW-UP COUNSELING, CREDIT TRAINING, AND OTHER BUSINESS SUPPORT SERVICES. WE CONTINUE WORKING ON PREPARING A SECOND APPLICATION FOR CERTIFICATION AS A COMMUNITY DEVELOPMENT FINANCIAL INSTITUTION (CDFI). THIS CERTIFICATION WILL ENHANCE OUR ABILITY TO INCREASE LOAN FUNDS AND THEIR AVAILABILITY OF LOANS TO THE COMMUNITY. THE EL PAJARO CDC LOAN PROGRAM AIMS TO FILL A PERSISTENT GAP IN MAINSTREAM CAPITAL ACCESS FOR UNDERSERVED BUSINESSES. THE LOAN PROGRAM COMPLEMENTS EXISTING PROGRAMS AND FOCUSES ON LOAN READINESS TO ENABLE CAPITAL ACCESS. WE SUPPORT PROSPECTIVE BUSINESS BORROWERS WHO MAY FACE BARRIERS TO MAINSTREAM CAPITAL ACCESS BECAUSE OF PERCEPTIONS OF RISK, SMALL LOAN REQUESTS, AND STRICT UNDERWRITING CRITERIA. IN FISCAL YEAR 2024, 21 LOANS TOTALING $715,000 WERE MADE USING FUNDS FROM HHSOCS COMMUNITY ECONOMIC DEVELOPMENT, COMMUNITY FOUNDATION FOR MONTEREY COUNTY FOUNDATION, NALCAB, EMPLOYMENT DEVELOPMENT DEPARTMENT OF THE STATE OF CALIFORNIA, AND EL PAJARO CDC'S INTERNAL LOAN FUND. LOAN TERMS RANGE FROM 12 MONTHS TO FIVE YEARS, WITH INTEREST RATES RANGING FROM 0% TO 5.75%. FLEXIBLE UNDERWRITING CRITERIA AND THE USE OF ALTERNATIVE COLLATERAL ALLOW ECONOMICALLY DISADVANTAGED BUSINESSES TO QUALIFY FOR FINANCING. EXTENDED TERMS AND LOW INTEREST RATES CONTRIBUTE TO THE AFFORDABILITY OF PAYMENTS. EL PAJARO CDC CONTINUES TO OFFER A RURAL BUSINESS LOAN AT 0% INTEREST THROUGH A COLLABORATION WITH NALCAB AND HUD. WE LOOK FORWARD TO CONTINUING TO INCREASE OUR LENDING DURING 2025. EL PAJARO CDC'S TEAM CONTINUES THE CHILDCARE BUSINESS CREATION AND EXPANSION PROGRAM WHICH INCLUDES THE CHILDCARE INDUSTRY TRAINING AND GRANTS PROGRAM. WHEN PARTICIPANTS COMPLETE THE PROGRAM, THEY ARE ELIGIBLE TO RECEIVE A GRANT THAT SUPPORTS THE CREATION OR EXPANSION OF THEIR BUSINESS. EL PAJARO CDC'S COMMERCIAL KITCHEN INCUBATOR (CKI) HAS BEEN SERVING TRICOUNTY ENTREPRENEURS FOR MORE THAN TEN YEARS AND CURRENTLY HAS 35 SMALL FOOD BUSINESSES OPERATING IN THE FACILITY, WITH 3 NEW ENTREPRENEURS IN THE LICENSING PROCESS. THIS PROGRAM SUPPORTS FOOD ENTREPRENEURS OPERATING AT THE FACILITY AND OTHER FOOD BASED BUSINESSES. THIS INCLUDED THE CONTINUATION OF A HOW TO START A FOOD BUSINESS TRAINING PROGRAM. | Desc |
| Total Program Service Expenses | $3,007,374 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | Yes (1) | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 20 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 12 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 9 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 9 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CARMEN HERRERA-MANSIR | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 8317221224 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 23 EAST BEACH STREET 209 | AddressLine1Txt |
| City | WATSONVILLE | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 95076 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (10 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| JORGE REGUERIN | ||||||
| CHAIR | 6.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| ANA LUISA CORTEZ | ||||||
| VICE-CHAIR | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| JUNE PADILLA PONCE | ||||||
| SECRETARY | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| BRAD BARBEAU | ||||||
| TREASURER | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| DORI INDA | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| EDUARDO CERVANTES | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| ROSA SANCHEZ DURAN | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| HEIDI PICKMNAN | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| GUADALUPE ZEPEDA | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| CARMEN HERRERA-MANSIR | ||||||
| EXECUTIVE DIRECTOR | 40.00 | Yes (X) | $127,124 | $0 | $27,933 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $127,124 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $27,933 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 1 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp
Contractor Name ContractorName
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | YOUR PART-TIME CONTROLLER | BusinessNameLine1Txt |
Contractor Address ContractorAddress
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1600 MARKET ST | AddressLine1Txt |
| City | PHILADELPHIA | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 19102 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Services | ACCOUNTING/CONSULTING | ServicesDesc |
| Compensation | $150,014 | CompensationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 1 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $1,913,418 | GovernmentGrantsAmt |
| All Other Contributions | $1,002,561 | AllOtherContributionsAmt |
| Total Contributions | $2,915,979 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (4 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| BUILDING USE INCOME | 611430 | $440,296 | $440,296 |
| PROPERTY MANAGEMENT | 531310 | $75,000 | $75,000 |
| FINANCING INCOME | 522200 | $23,408 | $23,408 |
| PROGRAM SERVICES | 531310 | $21,353 | $21,353 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $560,057 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $11,221 | TotalRevenueColumnAmt |
| Exclusion | $11,221 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $3,487,257 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $560,057 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $11,221 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $123,800 | TotalAmt |
| Program Services | $123,800 | ProgramServicesAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $534,081 | TotalAmt |
| Program Services | $534,081 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $156,727 | TotalAmt |
| Program Services | $146,154 | ProgramServicesAmt |
| Management And General | $10,573 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $642,590 | TotalAmt |
| Program Services | $599,237 | ProgramServicesAmt |
| Management And General | $43,353 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,107 | TotalAmt |
| Program Services | $5,695 | ProgramServicesAmt |
| Management And General | $412 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $114,875 | TotalAmt |
| Program Services | $107,124 | ProgramServicesAmt |
| Management And General | $7,751 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $59,627 | TotalAmt |
| Program Services | $55,604 | ProgramServicesAmt |
| Management And General | $4,023 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,153 | TotalAmt |
| Program Services | $3,640 | ProgramServicesAmt |
| Management And General | $2,513 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $192,896 | TotalAmt |
| Program Services | $114,124 | ProgramServicesAmt |
| Management And General | $78,772 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $501,614 | TotalAmt |
| Program Services | $429,480 | ProgramServicesAmt |
| Management And General | $72,134 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,869 | TotalAmt |
| Program Services | $3,192 | ProgramServicesAmt |
| Management And General | $677 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $68,478 | TotalAmt |
| Program Services | $30,704 | ProgramServicesAmt |
| Management And General | $37,774 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $60,813 | TotalAmt |
| Program Services | $41,479 | ProgramServicesAmt |
| Management And General | $19,334 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $164,484 | TotalAmt |
| Program Services | $153,984 | ProgramServicesAmt |
| Management And General | $10,500 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $46,743 | TotalAmt |
| Program Services | $14,031 | ProgramServicesAmt |
| Management And General | $32,712 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $135,186 | TotalAmt |
| Program Services | $105,113 | ProgramServicesAmt |
| Management And General | $30,073 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $189,724 | TotalAmt |
| Management And General | $189,724 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,385 | TotalAmt |
| Program Services | $1,871 | ProgramServicesAmt |
| Management And General | $14,514 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| BAD DEBT EXPENSE | $246,043 | $226,089 | $19,954 |
| LOAN FORGIVENESS | $174,170 | $174,170 | |
| REPAIRS AND MAINTENANCE | $96,478 | $96,478 | |
| DUES AND SUBSCRIPTIONS | $43,433 | $21,969 | $21,464 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $29,636 | TotalAmt |
| Program Services | $19,355 | ProgramServicesAmt |
| Management And General | $10,281 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,613,912 | TotalAmt |
| Program Services | $3,007,374 | ProgramServicesAmt |
| Management And General | $606,538 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,160,148 | BOYAmt |
| EOY | $665,817 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $536,253 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $457,516 | BOYAmt |
| EOY | $706,781 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $160,620 | BOYAmt |
| EOY | $122,962 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $772,165 | BOYAmt |
| EOY | $1,127,751 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,968 | BOYAmt |
| EOY | $24,097 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $6,295,535 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $2,810,379 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,665,071 | BOYAmt |
| EOY | $3,485,156 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $89 | BOYAmt |
| EOY | $87 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,229,577 | BOYAmt |
| EOY | $6,668,904 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $313,727 | BOYAmt |
| EOY | $269,053 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $623,960 | BOYAmt |
| EOY | $326,250 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,800,191 | BOYAmt |
| EOY | $2,769,957 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $61,400 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,799,278 | BOYAmt |
| EOY | $3,365,260 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,458,228 | BOYAmt |
| EOY | $2,650,256 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $972,071 | BOYAmt |
| EOY | $653,388 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,430,299 | BOYAmt |
| EOY | $3,303,644 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,229,577 | BOYAmt |
| EOY | $6,668,904 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$126,655 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $640,761 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,259,230 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,444,826 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,742,770 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,915,979 | CurrentTaxYearAmt |
| Total | $9,003,566 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $640,761 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,259,230 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,444,826 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,742,770 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,915,979 | CurrentTaxYearAmt |
| Total | $9,003,566 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | $9,003,566 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $14 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $44 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $101 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $6,381 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $11,221 | CurrentTaxYearAmt |
| Total | $17,761 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $253 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $73,962 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $27,907 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $94,902 | CurrentTaxYearMinus1YearAmt |
| Total | $197,024 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $9,218,351 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $2,518,162 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.97670 | PublicSupportCY170Pct |
| Public Support PY170 | 0.97120 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: | FormAndLineReferenceDesc |
| Explanation | MISCELLANEOUS - 2019 AMOUNT: $ 253. 2020 AMOUNT: $ 73,962. 2021 AMOUNT: $ 27,907. 2022 AMOUNT: $ 94,902. | ExplanationTxt |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $453,087 | OtherCostOrOtherBasisAmt |
| Book Value | $453,087 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $4,388,156 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,038,377 | DepreciationAmt |
| Book Value | $2,349,779 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $930,646 | OtherCostOrOtherBasisAmt |
| Depreciation | $420,222 | DepreciationAmt |
| Book Value | $510,424 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $523,646 | OtherCostOrOtherBasisAmt |
| Depreciation | $351,780 | DepreciationAmt |
| Book Value | $171,866 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $3,485,156 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $3,487,257 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Not Reported | $0 | RevenueNotReportedAmt |
| Revenue Subtotal | $3,487,257 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $3,487,257 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $3,613,912 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $3,613,912 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $3,613,912 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART X, LINE 2: | FormAndLineReferenceDesc |
| Explanation | EPCDC IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (THE CODE) AND CALIFORNIA INCOME TAXES UNDER SECTION 23701(D) OF THE CALIFORNIA REVENUE AND TAXATION CODE. THE INTERNAL REVENUE SERVICE CLASSIFIED EPCDC AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION WITHIN THE MEANING OF SECTION 509(A) OF THE CODE. EPCDC ADOPTED FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ASC SECTION 740-10, INCOME TAXES, WHICH PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN AND REQUIRES THAT AN ORGANIZATION RECOGNIZE IN THE FINANCIAL STATEMENTS THE IMPACT OF THE TAX POSITION IF THAT TAX POSITION WILL MORE LIKELY THAN NOT BE SUSTAINED ON AUDIT, BASED ON THE TECHNICAL MERITS OF THE POSITION. AS OF AND FOR THE YEAR ENDED JUNE 30, 2024, EPCDC HAS NO MATERIAL UNRECOGNIZED TAX BENEFITS, TAX PENALTIES, OR INTEREST. EPCDC IS SUBJECT TO POTENTIAL TAX AUDITS ON OPEN TAX YEARS BY ANY TAXING JURISDICTION IN WHICH IT OPERATES. THE STATUTE OF LIMITATIONS FOR FEDERAL PURPOSES IS THREE YEARS AND FOR CALIFORNIA IS FOUR YEARS. | ExplanationTxt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | 0 | GrantRecordsMaintainedInd |
Recipient Table RecipientTable (16 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Recipient EINRecipientEIN | Cash GrantCashGrantAmt | Non Cash AssistanceNonCashAssistanceAmt | Purpose Of GrantPurposeOfGrantTxt |
|---|---|---|---|---|---|---|---|
| EL LUGARCITO | |||||||
| 128 BROADWAY ST | KING CITY | CA | 93930 | 770377064 | $10,000 | $0 | COVID BUSINESS SUPPORT |
| EL SINALOENSE | |||||||
| 128 BROADWAY ST | KING CITY | CA | 93930 | 770377064 | $10,000 | $0 | COVID BUSINESS SUPPORT |
| ANITA'S DAYCARE | |||||||
| 1679 SEVILLE ST | SALINAS | CA | 93906 | 934076024 | $5,500 | $0 | COVID BUSINESS SUPPORT |
| ANA RODRIGUEZ | |||||||
| 528 ROOSEVELT ST APT C | SALINAS | CA | 93905 | 611852121 | $5,500 | $0 | COVID BUSINESS SUPPORT |
| CHILDREN'S GARDEN | |||||||
| 1060 OAK CREEK DR | HOLLISTER | CA | 95023 | 752991947 | $5,500 | $0 | COVID BUSINESS SUPPORT |
| CHAVELITA'S CHILD CARE | |||||||
| 1460 EL CERRO DR | HOLLISTER | CA | 95023 | 470866283 | $5,500 | $0 | COVID BUSINESS SUPPORT |
| CRECIENDO JUNTOS | |||||||
| 968 NANTUCKET BLVD APT 103 | SALINAS | CA | 93906 | 372004433 | $5,500 | $0 | COVID BUSINESS SUPPORT |
| EMMA'S DAY CARE | |||||||
| 381 PROMISE WAY | HOLLISTER | CA | 95023 | 384228811 | $5,500 | $0 | COVID BUSINESS SUPPORT |
| CLAUDIA FAMILY DAYCARE | |||||||
| 810 VISTA MONTANA DR 206 | WATSONVILLE | CA | 95076 | 991640558 | $5,500 | $0 | COVID BUSINESS SUPPORT |
| GUGA'S DAY CARE | |||||||
| 232 ANGELUS DR | SALINAS | CA | 93906 | 352690939 | $5,500 | $0 | COVID BUSINESS SUPPORT |
| JUGANDO APRENDEMOS | |||||||
| 255 E BOLIVAR ST 239 | SALINAS | CA | 93906 | 933289660 | $5,500 | $0 | COVID BUSINESS SUPPORT |
| LILIA SANTA | |||||||
| 321 BRUCE AVE | SALINAS | CA | 93901 | 922274204 | $5,500 | $0 | COVID BUSINESS SUPPORT |
| MAGALY AVILES DAYCARE | |||||||
| 1111 SIENNA WAY | SALINAS | CA | 93905 | 824466356 | $5,500 | $0 | COVID BUSINESS SUPPORT |
| MARIA SOLEDAD DEYSI PENA NAVA | |||||||
| 135 SERRANO PLACE | SOLEDAD | CA | 93960 | 992279514 | $5,500 | $0 | COVID BUSINESS SUPPORT |
| NOAH'S ARK CHILDCARE | |||||||
| 1921 SYCAMORE CT | HOLLISTER | CA | 98023 | 461965533 | $5,500 | $0 | COVID BUSINESS SUPPORT |
| GROWING KIND IN-HOME CHILDCARE | |||||||
| 16291 APRICOT LN | ROYAL OAKS | CA | 95076 | 992045152 | $5,500 | $0 | COVID BUSINESS SUPPORT |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Org | 16 | TotalOtherOrgCnt |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | GRANTS TO INDIVIDUALS | GrantTypeTxt |
| Recipient | 101 | RecipientCnt |
| Cash Grant | $534,081 | CashGrantAmt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | CARMEN HERRERA-MANSIR | PersonNm |
| Title | EXECUTIVE DIRECTOR | TitleTxt |
| Base Compensation Filing Org | $127,124 | BaseCompensationFilingOrgAmt |
| Compensation Based On Rltd Orgs | $0 | CompensationBasedOnRltdOrgsAmt |
| Bonus Filing Organization | $0 | BonusFilingOrganizationAmount |
| Bonus Related Organizations | $0 | BonusRelatedOrganizationsAmt |
| Other Compensation Filing Org | $0 | OtherCompensationFilingOrgAmt |
| Other Compensation Rltd Orgs | $0 | OtherCompensationRltdOrgsAmt |
| Deferred Compensation Flng Org | $5,606 | DeferredCompensationFlngOrgAmt |
| Deferred Comp Rltd Orgs | $0 | DeferredCompRltdOrgsAmt |
| Nontaxable Benefits Filing Org | $22,327 | NontaxableBenefitsFilingOrgAmt |
| Nontaxable Benefits Rltd Orgs | $0 | NontaxableBenefitsRltdOrgsAmt |
| Total Compensation Filing Org | $155,057 | TotalCompensationFilingOrgAmt |
| Total Compensation Rltd Orgs | $0 | TotalCompensationRltdOrgsAmt |
| Comp Report Prior990 Filing Org | $0 | CompReportPrior990FilingOrgAmt |
| Comp Report Prior990 Rltd Orgs | $0 | CompReportPrior990RltdOrgsAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11B | THE 990 IS REVIEWED BY THE FINANCE COMMITTEE AND THE MANAGEMENT STAFF INCLUDING THE EXECUTIVE DIRECTOR AND OUR CONSULTING CPA. ONCE THE STAFF AND THE FINANCE COMMITTEE HAVE APPROVED THE 990, THE SECOND LEVEL OF REVIEW IS CONDUCTED BY THE BOARD OF DIRECTORS WHICH INCLUDES THE TREASURER. THIS REVIEW IS CONDUCTED IN ADVANCE OF SUBMISSION OF THE 990 TO THE IRS. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE ORGANIZATION REVIEWS AND APPROVES ALL SIGNIFICANT TRANSACTIONS AND INCLUDES A REVIEW OF CONFLICTS OF INTEREST. ANY LINKS OF BOARD MEMBERS OR KEY EMPLOYEES TO FINANCIAL TRANSACTIONS ARE DISCUSSED AT THE BOARD LEVEL. IF A REAL CONFLICT OF INTEREST IS IDENTIFIED, THAT BOARD OR STAFF MEMBER WOULD IDENTIFY THEIR INTEREST AND RECUSE THEMSELVES FROM ANY DECISION-MAKING PROCESS. AS NOTED, OFFICERS AND BOARD MEMBERS ARE REQUIRED ANNUALLY, TO DISCLOSE ANY INTERESTS THAT COULD GIVE RISE TO CONFLICTS. |
| FORM 990, PART VI, SECTION B, LINE 15 | COMPENSATION FOR THE EXECUTIVE DIRECTOR IS SET BY THE BOARD OF DIRECTORS. THE PROCESS BEGINS WITH AN ANNUAL EVALUATION OF THE EXECUTIVE DIRECTORS BY THE BOARD OF DIRECTORS. THE BOARD SECURES AND REVIEWS CURRENT SALARY AND COMPENSATION DATA FOR THE NONPROFIT SECTOR FROM AT LEAST TWO SOURCES. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION MAKES ALL GOVERNING DOCUMENTS AVAILABLE TO THE PUBLIC COPIES OF ARTICLES OF INCORPORATION, BY-LAWS, IRS CONFIRMATION OF 501C3 STATUS, EMPLOYEE MANUALS, BOARD AGENDAS AND MINUTES, BOARD RESOLUTIONS, CONFLICT OF INTEREST POLICY AND AUDITED FINANCIAL STATEMENTS ARE AVAILABLE FOR REVIEW AND INSPECTION AT THE ORGANIZATION'S OFFICES. |
| FORM 990, PART IX, LINE 11G | OTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 6,444. MANAGEMENT AND GENERAL EXPENSES 4,448. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 10,892. CONTRACT SEVICES: PROGRAM SERVICE EXPENSES 423,036. MANAGEMENT AND GENERAL EXPENSES 67,686. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 490,722. |