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IBERO AMERICAN ACTION LEAGUE INC: Form 990, tax year 2018

View the entire original 990 at ProPublica ↗

Organization
IBERO AMERICAN ACTION LEAGUE INC (EIN 16-1303858)
Tax period
2018-04-01 to 2019-03-31
Filed
2020-02-18
IRS object ID
202020499349301557
Schema version
2018v3.1
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)
Return2020-02-18T14:09:03-06:00ReturnTs
Tax Period End2019-03-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN475324570PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1INSERO & CO CPAS LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1401 E STATE STREET SUITE 500AddressLine1Txt
CityITHACACityNm
State AbbreviationNYStateAbbreviationCd
ZIP14850ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2018-04-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN161303858EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1IBERO-AMERICAN DEVELOPMENT CORPORATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlIBERBusinessNameControlTxt
Phone5854676410PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1954 CLIFFORD AVEAddressLine1Txt
CityROCHESTERCityNm
State AbbreviationNYStateAbbreviationCd
ZIP14621ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonEUGENIO MARLINPersonNm
Person TitleVICE PRESIDENTPersonTitleTxt
Phone5852568900PhoneNum
Signature2020-02-17SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonLESLEY HORNERPreparerPersonNm
PTINP00040965PTIN
Phone6072724444PhoneNum

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address98.159.211.134IPv4AddressTxt
FieldValueIRS element (for citing)
IP2020-02-17IPDt
IP Tm08:08:45IPTm
IP TimezoneESIPTimezoneCd
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device IdDE439166C21F466250E1793C4C7BB23190EF9469AtSubmissionCreationDeviceId
At Submission Filing Device IdD90E28ABBC28503C12D9C4427C3C76E9D6780335AtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2018TaxYr
Build TS2020-09-23 17:36:50ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerANGELICA PEREZ DELGADOPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1954 CLIFFORD AVEAddressLine1Txt
CityROCHESTERCityNm
State AbbreviationNYStateAbbreviationCd
ZIP14621ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$1,077,581GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.IADCONLINE.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1986FormationYr
Legal Domicile StateNYLegalDomicileStateCd
Activity Or MissionTHE IBERO-AMERICAN DEVELOPMENT CORPORATION WAS INCORPORATED TO ALLEVIATE THE HARDSHIP AND DISTRESS OF PERSONS AND FAMILIES OF LOW AND MODERATE INCOME IN THE ROCHESTER, NY AREA BY PROVIDING DWELLING ACCOMMODATIONS AND SOCIAL AND RECREATIONAL FACILITIES AND TO MAINTAIN AND MANAGE REAL PROPERTY FOR VARIOUS NON-PROFIT ENTITIES. IN ADDITION, THE IBERO-AMERICAN DEVELOPMENT CORPORATION IDENTIFIES, REFURBISHES OR BUILDS, AND MARKETS HOMES WITH OTHER THIRD PARTIES TO ELIGIBLE PURCHASERS IN THE ROCHESTER, NY AREA.ActivityOrMissionDesc
Voting Members Governing Body8VotingMembersGoverningBodyCnt
Voting Members Independent6VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers6TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$534,637PYContributionsGrantsAmt
CY Contributions Grants$508,884CYContributionsGrantsAmt
PY Program Service Revenue$532,960PYProgramServiceRevenueAmt
CY Program Service Revenue$509,291CYProgramServiceRevenueAmt
PY Investment Income$0PYInvestmentIncomeAmt
CY Investment Income$0CYInvestmentIncomeAmt
PY Other Revenue$156,376PYOtherRevenueAmt
CY Other Revenue$59,406CYOtherRevenueAmt
PY Total Revenue$1,223,973PYTotalRevenueAmt
CY Total Revenue$1,077,581CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$0PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$219,006CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$1,241,317PYOtherExpensesAmt
CY Other Expenses$1,035,260CYOtherExpensesAmt
PY Total Expenses$1,241,317PYTotalExpensesAmt
CY Total Expenses$1,254,266CYTotalExpensesAmt
PY Revenues Less Expenses-$17,344PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$176,685CYRevenuesLessExpensesAmt
Total Assets BOY$5,306,307TotalAssetsBOYAmt
Total Assets EOY$5,010,453TotalAssetsEOYAmt
Total Liabilities BOY$2,542,163TotalLiabilitiesBOYAmt
Total Liabilities EOY$2,352,179TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$2,764,144NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$2,658,274NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTHE IBERO-AMERICAN DEVELOPMENT CORPORATION WAS INCORPORATED TO ALLEVIATE THE HARDSHIP AND DISTRESS OF PERSONS AND FAMILIES OF LOW AND MODERATE INCOME IN THE ROCHESTER, NY AREA BY PROVIDING DWELLING ACCOMMODATIONS AND SOCIAL AND RECREATIONAL FACILITIES AND TO MAINTAIN AND MANAGE REAL PROPERTY FOR VARIOUS NON-PROFIT ENTITIES. IN ADDITION, THE IBERO-AMERICAN DEVELOPMENT CORPORATION IDENTIFIES, REFURBISHES OR BUILDS, AND MARKETS HOMES WITH OTHER THIRD PARTIES TO ELIGIBLE PURCHASERS IN THE ROCHESTER, NY AREA.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$761,350ExpenseAmt
Revenue$495,381RevenueAmt
DescDEVELOPMENT/RENTAL OF FACILITIES TO NONPROFIT ORGANIZATIONS, DEVELOPMENT OF AFFORDABLE HOUSING FOR LOW-TO-MODERATE INCOME INDIVIDUALS AND MANAGEMENT OF HUD PROPERTIES SERVING DEVELOPMENTALLY DISABLED AND ELDERLY INDIVIDUALSDesc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$255,463ExpenseAmt
DescCOMMUNITY DEVELOPMENT CORPORATION (CDC)- ORGANIZES RESIDENTS TO ASSIST THEM IN STABILIZING THEIR COMMUNITIES AND FAMILIESDesc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
Expense$7,947ExpenseAmt
Revenue$73,316RevenueAmt
DescAFFORDABLE HOUSING ISSUES- SALES AND REHABILITATION OF HOUSES PRIMARILY IN THE CITY OF ROCHESTER AND EDUCATION OF LOW INCOME HOME BUYERSDesc
FieldValueIRS element (for citing)
Total Program Service Expenses$1,024,760TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Temp Or Permanent Endowments0TempOrPermanentEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 Footnote0IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtYes (1)ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With Officer Ent0BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document11IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee0EmployeeCnt
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members8GoverningBodyVotingMembersCnt
Independent Voting Member6IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldNYStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonWILLIAM SONNEVILLEPersonNm
Phone5854676410PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1954 CLIFFORD AVEAddressLine1Txt
CityROCHESTERCityNm
State AbbreviationNYStateAbbreviationCd
ZIP14621ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (11 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
EMETERIO OTERO
CHAIRMAN0.502.00Yes (X)Yes (X)$0$0$0
JOSE CRUZ
SECRETARY0.501.00Yes (X)Yes (X)$0$0$0
JUAN LUGO
TREASURER0.503.00Yes (X)Yes (X)$0$0$0
ARTHUR R HIRST
BOARD MEMBER0.503.00Yes (X)$0$0$0
BERLIN BERMUDEZ
BOARD MEMBER0.504.00Yes (X)$0$0$0
MARCOS A SANTIAGO
BOARD MEMBER0.501.00Yes (X)$0$0$0
HILDA ESCHER
PRESIDENT & CEO (PART YEAR)2.0044.00Yes (X)Yes (X)$0$143,141$9,778
EUGENIO MARLIN
VICE PRESIDENT35.00Yes (X)Yes (X)$0$70,355$27,725
ANGELICA PEREZ DELGADO
CEO2.0044.00Yes (X)Yes (X)$0$0$0
RUPERTO MONTERO
CFO (PART YEAR)2.0044.00Yes (X)$0$95,432$5,247
AMY SARGENT
CFO2.0044.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$308,928TotReportableCompRltdOrgAmt
Total Other Compensation$42,750TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
Government Grants$146,616GovernmentGrantsAmt
All Other Contributions$362,268AllOtherContributionsAmt
Total Contributions$508,884TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
RENT/PROPERTY MANAGEME531190$420,725$420,725
REAL ESTATE COMMISSION531310$73,316$73,316
DEVELOPMENT FEES230000$15,250$15,250
FieldValueIRS element (for citing)
Total Program Service Revenue$509,291TotalProgramServiceRevenueAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescOTHER REVENUEDesc
Business900099BusinessCd
Total Revenue Column$59,406TotalRevenueColumnAmt
Related Or Exempt Func Income$59,406RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$59,406OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,077,581TotalRevenueColumnAmt
Related Or Exempt Func Income$568,697RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$219,006TotalAmt
Management And General$219,006ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$10,500TotalAmt
Management And General$10,500ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$416,960TotalAmt
Program Services$416,960ProgramServicesAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$1,400TotalAmt
Program Services$1,400ProgramServicesAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$230TotalAmt
Program Services$230ProgramServicesAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$79,608TotalAmt
Program Services$79,608ProgramServicesAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$7,814TotalAmt
Program Services$7,814ProgramServicesAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$59,687TotalAmt
Program Services$59,687ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$304,308TotalAmt
Program Services$304,308ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$49,910TotalAmt
Program Services$49,910ProgramServicesAmt

Other Expenses OtherExpensesGrp (2 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
SUPPLIES$59,766$59,766
OPERATING AND MAINTENAN$45,077$45,077

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$1,254,266TotalAmt
Program Services$1,024,760ProgramServicesAmt
Management And General$229,506ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$70,718BOYAmt
EOY$15,104EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$638,726BOYAmt
EOY$721,894EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$105,479BOYAmt
EOY$223,617EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

FieldValueIRS element (for citing)
BOY$145,920BOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$25,243BOYAmt
EOY$17,147EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$8,944,209LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$5,117,362LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$3,964,421BOYAmt
EOY$3,826,847EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$355,800BOYAmt
EOY$205,844EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$5,306,307BOYAmt
EOY$5,010,453EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$272,142BOYAmt
EOY$197,756EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$1,130,722BOYAmt
EOY$1,156,406EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$1,132,908BOYAmt
EOY$993,980EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$6,391BOYAmt
EOY$4,037EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$2,542,163BOYAmt
EOY$2,352,179EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$2,498,095BOYAmt
EOY$2,392,225EOYAmt

Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp

FieldValueIRS element (for citing)
BOY$266,049BOYAmt
EOY$266,049EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$2,764,144BOYAmt
EOY$2,658,274EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$5,306,307BOYAmt
EOY$5,010,453EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$176,685ReconcilationRevenueExpnssAmt
Prior Period Adjustments$70,815PriorPeriodAdjustmentsAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Consolidated Basis Fincl StmtYes (X)ConsolidatedBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit RequiredYes (1)FederalGrantAuditRequiredInd
Federal Grant Audit PerformedYes (1)FederalGrantAuditPerformedInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org509a2Yes (X)PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$281,868CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$277,639CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$287,435CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$534,637CurrentTaxYearMinus1YearAmt
Current Tax Year$508,284CurrentTaxYearAmt
Total$1,889,863TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$828,812CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$758,614CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$696,526CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$532,960CurrentTaxYearMinus1YearAmt
Current Tax Year$509,291CurrentTaxYearAmt
Total$3,326,203TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,110,680CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,036,253CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$983,961CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,067,597CurrentTaxYearMinus1YearAmt
Current Tax Year$1,017,575CurrentTaxYearAmt
Total$5,216,066TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

FieldValueIRS element (for citing)
Total$0TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$5,216,066PublicSupportTotal509Amt

Other Income509 OtherIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$7,219CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$7,368CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$9,358CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$156,376CurrentTaxYearMinus1YearAmt
Current Tax Year$59,406CurrentTaxYearAmt
Total$239,727TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,117,899CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,043,621CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$993,319CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,223,973CurrentTaxYearMinus1YearAmt
Current Tax Year$1,076,981CurrentTaxYearAmt
Total$5,455,793TotalAmt
FieldValueIRS element (for citing)
Public Support CY5090.95610PublicSupportCY509Pct
Public Support PY5090.96910PublicSupportPY509Pct
Investment Income CY0.00000InvestmentIncomeCYPct
Investment Income PY0.00000InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$175,066OtherCostOrOtherBasisAmt
Book Value$175,066BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$7,912,810OtherCostOrOtherBasisAmt
Depreciation$4,790,131DepreciationAmt
Book Value$3,122,679BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$198,547OtherCostOrOtherBasisAmt
Depreciation$195,798DepreciationAmt
Book Value$2,749BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$657,786OtherCostOrOtherBasisAmt
Depreciation$131,433DepreciationAmt
Book Value$526,353BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$3,826,847TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescDUE TO AFFILIATESDesc
Amt$4,037Amt
FieldValueIRS element (for citing)
Total Liability$4,037TotalLiabilityAmt
Total Rev Etc Audited Fincl Stmt$1,077,581TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported$0RevenueNotReportedAmt
Revenue Subtotal$1,077,581RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$1,077,581TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$1,254,266TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$1,254,266ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$1,254,266TotalExpensesPerForm990Amt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org0CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs0CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org0CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs0CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments0AnyNonFixedPaymentsInd
Initial Contract Exception0InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

FieldValueIRS element (for citing)
PersonHILDA ESCHERPersonNm
TitlePRESIDENT & CEO (PART YEAR)TitleTxt
Base Compensation Filing Org$0BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs$136,566CompensationBasedOnRltdOrgsAmt
Bonus Filing Organization$0BonusFilingOrganizationAmount
Bonus Related Organizations$0BonusRelatedOrganizationsAmt
Other Compensation Filing Org$0OtherCompensationFilingOrgAmt
Other Compensation Rltd Orgs$6,575OtherCompensationRltdOrgsAmt
Deferred Compensation Flng Org$0DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs$0DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org$0NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs$9,778NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org$0TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs$152,919TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org$0CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs$0CompReportPrior990RltdOrgsAmt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I, LINE 3FormAndLineReferenceDesc
ExplanationTHE ORGANIZATION'S CEO, CFO AND VICE PRESIDENT ARE COMPENSATED BY A RELATED ORGANIZATION. THE RELATED ORGANIZATION USES A WRITTEN EMPLOYMENT CONTRACT AND APPROVAL BY ITS BOARD OR COMPENSATION COMMITTEE TO ESTABLISH THE COMPENSATION OF THESE OFFICERS.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11BTHE 990 IS PROVIDED TO AND REVIEWED BY THE BOARD MEMBERS PRIOR TO BEING FILED.
FORM 990, PART VI, SECTION B, LINE 12CTHE DIRECTORS FULLY UNDERSTAND THE IMPORTANCE OF HAVING A CONFLICT OF INTEREST POLICY AND THE EFFECT OF ENFORCEMENT. THEREFORE, THE DIRECTORS WILL ASK QUESTIONS REGARDING THEIR OWN OR OTHER DIRECTORS' INVOLVEMENT IN ANY ACTIVITY THAT COULD BE A POTENTIAL CONFLICT OF INTEREST FOR THE COMPANY. BY HAVING TO FILL OUT A CONFLICT OF INTEREST FORM ANNUALLY, WE CAN ADDRESS ANY SUCH ISSUES EXPEDITIOUSLY.
FORM 990, PART VI, SECTION B, LINE 15COMPENSATION IS PAID BY THE PARENT COMPANY, IBERO-AMERICAN ACTION LEAGUE, INC. AND IS CHARGED TO IBERO-AMERICAN DEVELOPMENT CORPORATION VIA A MANAGEMENT FEE. FOR THE VICE PRESIDENT OF THE COMPANY, AND FOR ANY OTHER EMPLOYEE, COMPENSATION CHANGES INCLUDE A PERFORMANCE REVIEW. SUCH REVIEWS OCCUR ANNUALLY BEFORE ANY CHANGE IN COMPENSATION IS MADE.
FORM 990, PART VI, SECTION C, LINE 19THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.
FORM 990, PART IX, LINE 11GPROFESSIONAL AND SUBCONTRACTING FEES: PROGRAM SERVICE EXPENSES 416,960. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 416,960.
FORM 990, PAGE 12, PART XII, LINE 2C:THE PROCESS FOR AUDIT OVERSIGHT AND AUDITOR SELECTION HAS NOT CHANGED FROM THE PRIOR YEAR. A NEW AUDITOR WAS ENGAGED FOR THE 2018 TAX YEAR.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (8 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdExempt Code SectionExemptCodeSectionTxtPublic Charity StatusPublicCharityStatusTxtDirect Controlling NADirectControllingNACdControlled OrganizationControlledOrganizationIndBusiness Name Line1DirectControllingEntityName/BusinessNameLine1Txt
IBERO-AMERICAN ACTION LEAGUE INC
817 EAST MAIN STREETROCHESTERNY146052722160954745TO FOSTER GROWTH AND DEVELOPMENT, PRIMARILYNY501(C)(3)LINE 7N/A0
AMAPOLA HOUSING CORPORATION
817 EAST MAIN STREETROCHESTERNY146052722161570117RENTAL/PROPERTY MANAGEMENT OF LOW-INCOME HOUSING FOR DEVELOPMENTALLY DISABLENY501(C)(3)LINE 70IBERO-AMERICAN DEVELOPMENT CORPORATION
BUENA VISTA HOUSING DEVELOPMENT FUND CORPORATION
817 EAST MAIN STREETROCHESTERNY146052722141871723RENTAL/PROPERTY MANAGEMENT OF LOW-INCOME HOUSING FOR DEVELOPMENTALLY DISABLENY501(C)(3)LINE 70IBERO-AMERICAN DEVELOPMENT CORPORATION
EDISON HOUSING DEVELOPMENT FUND CORPORATION
817 EAST MAIN STREETROCHESTERNY146052722161526969RENTAL/PROPERTY MANAGEMENT OF LOW-INCOME HOUSING FOR DEVELOPMENTALLY DISABLENY501(C)(3)LINE 70IBERO-AMERICAN DEVELOPMENT CORPORATION
IBERO HOUSING CORPORATION
817 EAST MAIN STREETROCHESTERNY146052722161486700RENTAL/PROPERTY MANAGEMENT OF LOW-INCOME HOUSING FOR DEVELOPMENTALLY DISABLENY501(C)(3)LINE 70IBERO-AMERICAN DEVELOPMENT CORPORATION
EL CAMINO HOUSING DEVELOPMENT FUND COMPANY INC
954 CLIFFORD AVENUEROCHESTERNY14621270683522NON-EQUITY MEMBER OF EL CAMINO HOUSING LLCNY501(C)(3)LINE 70IBERO-AMERICAN DEVELOPMENT CORPORATION
EL CAMINO HOUSING II DEVELOPMENT FUND
954 CLIFFORD AVENUEROCHESTERNY14621454698249NON-EQUITY MEMBER OF EL CAMINO HOUSING II LLCNY501(C)(3)LINE 70IBERO-AMERICAN DEVELOPMENT CORPORATION
CENTRO CIVICO INC
143-145 EAST MAIN STREETAMSTERDAMNY12010222877236TO FOSTER GROWTH AND DEVELOPMENT, PRIMARILYNY501(C)(3)LINE 70IBERO-AMERICAN ACTION LEAGUE INC

Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (4 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdBusiness Name Line1DirectControllingEntityName/BusinessNameLine1TxtEntity TypeEntityTypeTxtShare Of Total IncomeShareOfTotalIncomeAmtShare Of EOY AssetsShareOfEOYAssetsAmtOwnershipOwnershipPctControlled OrganizationControlledOrganizationInd
EL CAMINO HOUSING LLC
954 CLIFFORD AVENUEROCHESTERNY14621270696372LOW INCOME HOUSINGNYCAMINO DEL REY INCC-$33$4780.000100
EL CAMINO HOUSING II LLC
954 CLIFFORD AVENUEROCHESTERNY14621364721413LOW INCOME HOUSINGNYCAMINO DEL REY II INCC-$22$4940.000100
CAMINO DEL REY INC
954 CLIFFORD AVENUEROCHESTERNY14621270695396LOW INCOME HOUSINGNYIBERO-AMERICAN DEVELOPMENT CORPORATIONC-$33$4781.000000
CAMINO DEL REY II INC
954 CLIFFORD AVENUEROCHESTERNY14621454211167LOW INCOME HOUSINGNYIBERO-AMERICAN DEVELOPMENT CORPORATIONC-$22$4941.000000
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org0GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org0GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other OrgYes (1)LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth OrgYes (1)LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth OrgYes (1)RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org0PerformOfServicesForOthOrgInd
Perform Of Services By Other Org0PerformOfServicesByOtherOrgInd
Sharing Of Facilities0SharingOfFacilitiesInd
Paid Employees SharingYes (1)PaidEmployeesSharingInd
Reimbursement Paid To Other OrgYes (1)ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org0ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd