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

View the entire original 990 at ProPublica ↗

Organization
IBERO-AMERICAN ACTION LEAGUE INC (EIN 16-1570117)
Tax period
2018-04-01 to 2019-03-31
Filed
2020-02-18
IRS object ID
202020499349200027
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)
Return2020-02-18T14:09:27-06:00ReturnTs
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 Type990EZReturnTypeCd
Tax Period Begin2018-04-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN161570117EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1AMAPOLA HOUSING CORPORATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlAMAPBusinessNameControlTxt
Phone5852568900PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1817 EAST MAIN STREETAddressLine1Txt
CityROCHESTERCityNm
State AbbreviationNYStateAbbreviationCd
ZIP14605ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonANGELICA PEREZ DELGADOPersonNm
Person TitleCEOPersonTitleTxt
Phone5852568900PhoneNum
Signature2020-02-10SignatureDt
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)
IP2020-02-10IPDt
IP Tm17:43:45IPTm
IP TimezoneESIPTimezoneCd
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device IdDE439166C21F466250E1793C4C7BB23190EF9469AtSubmissionCreationDeviceId
At Submission Filing Device IdB149404E5B5FF45EE00653F31520E835A3097412AtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2018TaxYr
Build TS2020-09-23 17:36:50ZBuildTS

Form 990-EZ IRS990EZ

FieldValueIRS element (for citing)
Group Exemption9260GroupExemptionNum
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Schedule B Not RequiredYes (X)ScheduleBNotRequiredInd
Website AddressWWW.IAAL.ORGWebsiteAddressTxt
Organization501c3Yes (X)Organization501c3Ind
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Gross Receipts$43,041GrossReceiptsAmt
Info In Schedule O Part IYes (X)InfoInScheduleOPartIInd
Contributions Gifts Grants Etc$19,389ContributionsGiftsGrantsEtcAmt
Program Service Revenue$23,630ProgramServiceRevenueAmt
Investment Income$22InvestmentIncomeAmt
Total Revenue$43,041TotalRevenueAmt
Salaries Other Comp Empl Bnft$279SalariesOtherCompEmplBnftAmt
Fees And Other Pymt To Ind Cntrct$4,641FeesAndOtherPymtToIndCntrctAmt
Occupancy Rent Utlts And Maint$31,062OccupancyRentUtltsAndMaintAmt
Other Expenses Total$16,417OtherExpensesTotalAmt
Total Expenses$52,399TotalExpensesAmt
Excess Or Deficit For Year-$9,358ExcessOrDeficitForYearAmt
Net Assets Or Fund Balances BOY$47,830NetAssetsOrFundBalancesBOYAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Net Assets Or Fund Balances EOY$38,472NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIYes (X)InfoInScheduleOPartIIInd

Cash Savings And Investments CashSavingsAndInvestmentsGrp

FieldValueIRS element (for citing)
BOY$7,088BOYAmt
EOY$16,153EOYAmt

Land And Buildings LandAndBuildingsGrp

FieldValueIRS element (for citing)
BOY$136,817BOYAmt
EOY$123,750EOYAmt

Other Assets Total Detail OtherAssetsTotalDetail

FieldValueIRS element (for citing)
BOY$29,189BOYAmt
EOY$22,111EOYAmt

Form990 Total Assets Form990TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$173,094BOYAmt
EOY$162,014EOYAmt

Sum Of Total Liabilities SumOfTotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$125,264BOYAmt
EOY$123,542EOYAmt

Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp

FieldValueIRS element (for citing)
BOY$47,830BOYAmt
EOY$38,472EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
Primary Exempt PurposeHOUSING RENTAL FOR DEVLOPMENTALLY DISABLED INDIVIDUALS.PrimaryExemptPurposeTxt

Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp

FieldValueIRS element (for citing)
Description Program Srvc AccomRENTAL OF SPACE/PROPERTY MANAGEMENT- RENTAL OF REAL PROPERTY AND PROPERTY MANAGEMENT OF LOW-INCOME HOUSING FOR DEVELOPMENTALLY DISABLED INDIVIDUALS (SIX HOUSING UNITS)DescriptionProgramSrvcAccomTxt
Grants And Allocations$0GrantsAndAllocationsAmt
Program Service Expenses$47,479ProgramServiceExpensesAmt
FieldValueIRS element (for citing)
Total Program Service Expenses$47,479TotalProgramServiceExpensesAmt

Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (8 entries)

TitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmtEmployee Benefit ProgramEmployeeBenefitProgramAmtExpense Account Other AllwncExpenseAccountOtherAllwncAmt
MARITZA BUITRAGO
BOARD MEMBER1.00$0$0$0
JOSEPH SEARLES
BOARD MEMBER1.00$0$0$0
HILDA ESCHER
PRESIDENT/CEO/BOARD MEMBER (PART YE1.00$0$0$0
ANGELICA PEREZ DELGADO
CEO1.00$0$0$0
JUAN LUGO
CHAIRMAN1.00$0$0$0
JAMES SUTTON
SECRETARY1.00$0$0$0
RUPERTO MONTERO
CFO (PART YEAR)1.00$0$0$0
AMY SARGENT
CFO1.00$0$0$0
FieldValueIRS element (for citing)
Info In Schedule O Part VYes (X)InfoInScheduleOPartVInd
Activities Not Previously Rpt0ActivitiesNotPreviouslyRptInd
Chg Made To Orgnzng Doc Not Rpt0ChgMadeToOrgnzngDocNotRptInd
Organization Had UBI0OrganizationHadUBIInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Organization Dissolved Etc0OrganizationDissolvedEtcInd
Direct Indirect Pltcl Expend$0DirectIndirectPltclExpendAmt
Made Loans To From Officers0MadeLoansToFromOfficersInd
Tax Imposed Under IRC4911$0TaxImposedUnderIRC4911Amt
Tax Imposed Under IRC4912$0TaxImposedUnderIRC4912Amt
Tax Imposed Under IRC4955$0TaxImposedUnderIRC4955Amt
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
Tax Imposed On Organization Mgr$0TaxImposedOnOrganizationMgrAmt
Tax Reimbursed By Organization$0TaxReimbursedByOrganizationAmt
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
States Where Copy Of Return Is FldNYStatesWhereCopyOfReturnIsFldCd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonAMY SARGENTPersonNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1817 EAST MAIN STREETAddressLine1Txt
CityROCHESTERCityNm
State AbbreviationNYStateAbbreviationCd
ZIP14605ZIPCd
FieldValueIRS element (for citing)
Phone5852568900PhoneNum
FieldValueIRS element (for citing)
Foreign Financial Account0ForeignFinancialAccountInd
Foreign Office0ForeignOfficeInd
Donor Advised Fnds0DonorAdvisedFndsInd
Operate Hospital0OperateHospitalInd
Tanning Services Provided0TanningServicesProvidedInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
School Operating0SchoolOperatingInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Part VI Of Comp Of Hghst Pd EmplNONEPartVIOfCompOfHghstPdEmplTxt
Part VI Hghst Pd Cntrct Prof SrvcNONEPartVIHghstPdCntrctProfSrvcTxt
Filed Schedule AYes (1)FiledScheduleAInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$9,552CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$15,667CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$9,468CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$11,729CurrentTaxYearMinus1YearAmt
Current Tax Year$19,389CurrentTaxYearAmt
Total$65,805TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$9,552CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$15,667CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$9,468CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$11,729CurrentTaxYearMinus1YearAmt
Current Tax Year$19,389CurrentTaxYearAmt
Total$65,805TotalAmt
FieldValueIRS element (for citing)
Public Support Total170$65,805PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$51CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$58CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$59CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$31CurrentTaxYearMinus1YearAmt
Current Tax Year$22CurrentTaxYearAmt
Total$221TotalAmt
FieldValueIRS element (for citing)
Total Support$66,026TotalSupportAmt
Gross Receipts Rltd Activities$106,180GrossReceiptsRltdActivitiesAmt
Public Support CY1700.99670PublicSupportCY170Pct
Public Support PY1700.99560PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990-EZ, PART I, LINE 4 - OTHER INVESTMENT INCOMEDESCRIPTION: INTEREST INCOME. AMOUNT: 22. TOTAL TO FORM 990-EZ, LINE 14: 31,062.
FORM 990-EZ, PART I, LINE 14DESCRIPTION: DEPRECIATION. AMOUNT: 11,160. DESCRIPTION: OTHER EXPENSES. AMOUNT: 19,902.
FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSESDESCRIPTION: REAL ESTATE TAXES. AMOUNT: 852. DESCRIPTION: MISCELLANEOUS TAXES. AMOUNT: 27. DESCRIPTION: INSURANCE. AMOUNT: 1,366. DESCRIPTION: RESIDUAL RECEIPTS RECAPTURE. AMOUNT: 14,172. TOTAL TO FORM 990-EZ, LINE 16: 16,417.
FORM 990-EZ, PART II, LINE 24 - OTHER ASSETSDESCRIPTION: REPLACEMENT RESERVE. BEG. OF YEAR AMOUNT: 15,895. END OF YEAR AMOUNT: 16,940. DESCRIPTION: PREPAID EXPENSES. BEG. OF YEAR AMOUNT: 1,677. END OF YEAR AMOUNT: 715. DESCRIPTION: SECURITY DEPOSITS. BEG. OF YEAR AMOUNT: 1,047. END OF YEAR AMOUNT: 1,048. DESCRIPTION: RESIDUAL RECEIPTS. BEG. OF YEAR AMOUNT: 10,570. END OF YEAR AMOUNT: 1,501. DESCRIPTION: OTHER DEPRECIABLE ASSETS. BEG. OF YEAR AMOUNT: 0. END OF YEAR AMOUNT: 1,907.
FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIESDESCRIPTION: ACCOUNTS PAYABLE. BEG. OF YEAR AMOUNT: 1,020. END OF YEAR AMOUNT: 2,015. DESCRIPTION: SECURITY DEPOSITS PAYABLE. BEG. OF YEAR AMOUNT: 1,047. END OF YEAR AMOUNT: 1,048. DESCRIPTION: DEFERRED REVENUE. BEG. OF YEAR AMOUNT: 122,218. END OF YEAR AMOUNT: 111,107. DESCRIPTION: DUE TO AFFILIATES. BEG. OF YEAR AMOUNT: 979. END OF YEAR AMOUNT: 9,372.

Transfer Prsnl Bnft Contracts Decl TransferPrsnlBnftContractsDecl

FieldValueIRS element (for citing)
DeclarationTHE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.DeclarationDesc