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LATIN AMERICAN ASSOCIATION INC: Form 990, tax year 2018

View the entire original 990 at ProPublica ↗

Organization
LATIN AMERICAN ASSOCIATION INC (EIN 58-1237316)
Tax period
2018-07-01 to 2019-06-30
Filed
2019-12-17
IRS object ID
201923519349300402
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)
Return2019-12-17T07:34:21-06:00ReturnTs
Tax Period End2019-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN581948994PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1R MICHAEL LABOUNTY & ASSOCIATESBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line12750 BUFORD HWY STE 247AddressLine1Txt
CityATLANTACityNm
State AbbreviationGAStateAbbreviationCd
ZIP30324ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2018-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN581237316EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1LATIN AMERICAN ASSOCIATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlLATIBusinessNameControlTxt
Phone4046381800PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line12750 BUFORD HIGHWAY NEAddressLine1Txt
CityATLANTACityNm
State AbbreviationGAStateAbbreviationCd
ZIP30324ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonANIBAL TORRESPersonNm
Person TitleEXECUTIVE DIRECTORPersonTitleTxt
Phone4046381800PhoneNum
Signature2019-12-17SignatureDt

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonLISA H DIALPreparerPersonNm
PTINP00183074PTIN
Phone4046366272PhoneNum
Preparation2019-12-17PreparationDt

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address50.203.216.150IPv4AddressTxt
FieldValueIRS element (for citing)
IP2019-12-17IPDt
IP Tm07:34:21IPTm
IP TimezoneCSIPTimezoneCd
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device IdA09F06628DC6FAAC3B98AECB3C39ED430367EB3FAtSubmissionCreationDeviceId
At Submission Filing Device Id29E99669D6FDF56B324DD705C890F19FC3E47F2CAtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2018TaxYr
Build TS2020-04-17 16:48:07ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerANIBAL TORRESPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line12750 BUFORD HIGHWAYAddressLine1Txt
CityATLANTACityNm
State AbbreviationGAStateAbbreviationCd
ZIP30324ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$3,874,466GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.THELAA.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1972FormationYr
Legal Domicile StateGALegalDomicileStateCd
Activity Or MissionTHE LATIN AMERICAN ASSOCIATION,INC (LAA)EMPOWERS LATINOS TO ADAPT, INTEGRATE AND THRIVE. FOUNDED IN 1972 TO SERVE ATLANTA'S THEN-EMERGING LATINO POPULATION, THE LAA HAS GROWN TO BECOME THE REGION'S LEADING AGENCY REPRESENTING LATINO ISSUES. THE 44-YEAR HISTORY AND COMMUNITY-BASED MISSION OF THE LAA RENDERS THE ORGANIZATION TRULY UNIQUE IN ITS WORK AND CAPABILITIES. THE LAA IS THE LARGEST, MOST TRUSTED AND ONLY FULLY BILINGUAL AGENCY IN THE REGION DEDICATED PRIMARILY TO THE NEEDS AND CONCERNS OF THE LATINO COMMUNITY. PROVIDING A COMPREHENSIVE MENU OF SOCIAL AND LEGAL SERVICES, THE LAA IMPACTS OVER 40,000 INDIVIDUALS EACH YEAR.ActivityOrMissionDesc
Voting Members Governing Body20VotingMembersGoverningBodyCnt
Voting Members Independent19VotingMembersIndependentCnt
Total Employee86TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$1,533,848PYContributionsGrantsAmt
CY Contributions Grants$1,567,435CYContributionsGrantsAmt
PY Program Service Revenue$846,938PYProgramServiceRevenueAmt
CY Program Service Revenue$841,344CYProgramServiceRevenueAmt
PY Investment Income$650,860PYInvestmentIncomeAmt
CY Investment Income$269,732CYInvestmentIncomeAmt
PY Other Revenue$526,636PYOtherRevenueAmt
CY Other Revenue$965,508CYOtherRevenueAmt
PY Total Revenue$3,558,282PYTotalRevenueAmt
CY Total Revenue$3,644,019CYTotalRevenueAmt
PY Grants And Similar Paid$134,035PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$109,415CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$2,631,790PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$2,819,888CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$565,700CYTotalFundraisingExpenseAmt
PY Other Expenses$1,525,853PYOtherExpensesAmt
CY Other Expenses$1,549,053CYOtherExpensesAmt
PY Total Expenses$4,291,678PYTotalExpensesAmt
CY Total Expenses$4,478,356CYTotalExpensesAmt
PY Revenues Less Expenses-$733,396PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$834,337CYRevenuesLessExpensesAmt
Total Assets BOY$10,773,776TotalAssetsBOYAmt
Total Assets EOY$9,835,272TotalAssetsEOYAmt
Total Liabilities BOY$374,817TotalLiabilitiesBOYAmt
Total Liabilities EOY$270,650TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$10,398,959NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$9,564,622NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTHE LATIN AMERICAN ASSOCIATION,INC (LAA)EMPOWERS LATINOS TO ADAPT, INTEGRATE AND THRIVE. FOUNDED IN 1972 TO SERVE ATLANTA'S THEN-EMERGING LATINO POPULATION, THE LAA HAS GROWN TO BECOME THE REGION'S LEADING AGENCY REPRESENTING LATINO ISSUES. THE 44-YEAR HISTORY AND COMMUNITY-BASED MISSION OF THE LAA RENDERS THE ORGANIZATION TRULY UNIQUE IN ITS WORK AND CAPABILITIES. THE LAA IS THE LARGEST, MOST TRUSTED AND ONLY FULLY BILINGUAL AGENCY IN THE REGION DEDICATED PRIMARILY TO THE NEEDS AND CONCERNS OF THE LATINO COMMUNITY. PROVIDING A COMPREHENSIVE MENU OF SOCIAL AND LEGAL SERVICES, THE LAA IMPACTS OVER 40,000 INDIVIDUALS EACH YEAR.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$3,758,560ExpenseAmt
Grant$109,415GrantAmt
DescTHE LATIN AMERICAN ASSOCIATION, INC (LAA)EMPOWERS LATINOS TO ADAPT, INTEGRATE AND THRIVE. FOUNDED IN 1972 TO SERVE ATLANTA'S THEN-EMERGING LATINO POPULATION, THE LAA HAS GROWN TO BECOME THE REGION'S LEADING AGENCY REPRESENTING LATINO ISSUES. THE 44-YEAR HISTORY AND COMMUNITY-BASED MISSION OF THE LAA RENDERS THE ORGANIZATION TRULY UNIQUE IN ITS WORK AND CAPABILITIES. THE LAA IS THE LARGEST, MOST TRUSTED AND ONLY FULLY BILINGUAL AGENCY IN THE REGION DEDICATED PRIMARILY TO THE NEEDS AND CONCERNS OF THE LATINO COMMUNITY. PROVIDING A COMPREHENSIVE MENU OF SOCIAL AND LEGAL SERVICES, THE LAA IMPACTS OVER 40,000 INDIVIDUALS EACH YEAR.Desc
Total Program Service Expenses$3,758,560TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredYes (true)ScheduleBRequiredInd
Political Campaign ActyYes (true)PoliticalCampaignActyInd
Lobbying ActivitiesYes (true)LobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Temp Or Permanent EndowmentsYes (true)TempOrPermanentEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (true)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (true)IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesYes (true)FundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsYes (true)GrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With Officer EntfalseBusinessRlnWithOfficerEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document55IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee86EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Quid Pro Quo ContributionsYes (true)QuidProQuoContributionsInd
Quid Pro Quo Contri DisclYes (true)QuidProQuoContriDisclInd
Form8282 Property Disposed OffalseForm8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Form8899 FiledindfalseForm8899Filedind
Form1098 C FiledfalseForm1098CFiledInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members20GoverningBodyVotingMembersCnt
Independent Voting Member19IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (true)WhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOYes (true)CompensationProcessCEOInd
Compensation Process OtherYes (true)CompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldGAStatesWhereCopyOfReturnIsFldCd
Own WebsiteYes (X)OwnWebsiteInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonANIBAL TORRESPersonNm
Phone4046381800PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line12750 BUFORD HIGHWAYAddressLine1Txt
CityATLANTACityNm
State AbbreviationGAStateAbbreviationCd
ZIP30324ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (18 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
BARBARA QUIROGA
TREASURER2.00Yes (X)Yes (X)$0$0$0
STRATTON FRANK
MEMBER1.00Yes (X)$0$0$0
CHRIS MARQUARDT
CHAIR1.00Yes (X)Yes (X)$0$0$0
H ERIC HILTON
MEMBER1.00Yes (X)$0$0$0
RAMON TOME
MEMBER AT LA1.00Yes (X)$0$0$0
SUSANA CHAVEZ
CHAIR ELECT2.00Yes (X)Yes (X)$0$0$0
JASON F ESTEVES
SECRETARY2.00Yes (X)Yes (X)$0$0$0
HUMBERTO GARCIA-SJOGRIM
VICE CHAIR2.00Yes (X)Yes (X)$0$0$0
WILLIE RIVERO
MEMBER1.00Yes (X)$0$0$0
JUAN BUENO
MEMBER1.00Yes (X)$0$0$0
GALIN VINASCO
MEMBER1.00Yes (X)$0$0$0
KARLA ARRIOLA
MEMBER1.00Yes (X)$0$0$0
JOE ARAOZ
MEMBER1.00Yes (X)$0$0$0
JUANITA PACHECO
MEMBER1.00Yes (X)$0$0$0
GASTON VANERI
MEMBER1.00Yes (X)$0$0$0
MISTY FERNANDEZ
MEMBER1.00Yes (X)$0$0$0
MARIA GUZMAN
MEMBER1.00Yes (X)$0$0$0
ANIBAL TORRES
EXECUTIVE DI40.00Yes (X)$115,001$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$115,001TotalReportableCompFromOrgAmt
Indiv Rcvd Greater Than100 K1IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Government Grants$627,848GovernmentGrantsAmt
All Other Contributions$939,587AllOtherContributionsAmt
Total Contributions$1,567,435TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescPROGRAM SERVICESDesc
Business900099BusinessCd
Total Revenue Column$841,344TotalRevenueColumnAmt
Related Or Exempt Func Income$841,344RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$841,344TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$269,732TotalRevenueColumnAmt
Exclusion$269,732ExclusionAmt

Gross Rents GrossRentsGrp

FieldValueIRS element (for citing)
Real$87,698RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Real$87,698RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$87,698TotalRevenueColumnAmt
Exclusion$87,698ExclusionAmt
FieldValueIRS element (for citing)
Fundraising Gross Income$1,108,257FundraisingGrossIncomeAmt
Fundraising Direct Expenses$230,447FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$877,810TotalRevenueColumnAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$3,644,019TotalRevenueColumnAmt
Related Or Exempt Func Income$841,344RelatedOrExemptFuncIncomeAmt
Exclusion$357,430ExclusionAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$109,415TotalAmt
Program Services$109,415ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$115,001TotalAmt
Program Services$100,050ProgramServicesAmt
Management And General$13,800ManagementAndGeneralAmt
Fundraising$1,151FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$2,244,975TotalAmt
Program Services$1,952,406ProgramServicesAmt
Management And General$4,404ManagementAndGeneralAmt
Fundraising$288,165FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$459,912TotalAmt
Program Services$398,605ProgramServicesAmt
Management And General$2,223ManagementAndGeneralAmt
Fundraising$59,084FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$118,315TotalAmt
Program Services$105,300ProgramServicesAmt
Management And General$3,550ManagementAndGeneralAmt
Fundraising$9,465FundraisingAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$369,673TotalAmt
Program Services$331,005ProgramServicesAmt
Management And General$10,325ManagementAndGeneralAmt
Fundraising$28,343FundraisingAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$29,921TotalAmt
Fundraising$29,921FundraisingAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$187,637TotalAmt
Program Services$128,565ProgramServicesAmt
Management And General$3,304ManagementAndGeneralAmt
Fundraising$55,768FundraisingAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$233,588TotalAmt
Program Services$163,219ProgramServicesAmt
Management And General$50,115ManagementAndGeneralAmt
Fundraising$20,254FundraisingAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$55,380TotalAmt
Program Services$43,699ProgramServicesAmt
Management And General$1,677ManagementAndGeneralAmt
Fundraising$10,004FundraisingAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$27,778TotalAmt
Program Services$4,863ProgramServicesAmt
Management And General$14ManagementAndGeneralAmt
Fundraising$22,901FundraisingAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$220,037TotalAmt
Program Services$158,427ProgramServicesAmt
Management And General$37,406ManagementAndGeneralAmt
Fundraising$24,204FundraisingAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$40,435TotalAmt
Program Services$23,905ProgramServicesAmt
Management And General$11,646ManagementAndGeneralAmt
Fundraising$4,884FundraisingAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmtFundraisingFundraisingAmt
SPECIAL EVENTS$197,625$197,625
MISCELLANEOUS EXPENSES$40,006$22,658$9,116$8,232
TELEPHONE$28,658$18,818$6,516$3,324

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$4,478,356TotalAmt
Program Services$3,758,560ProgramServicesAmt
Management And General$154,096ManagementAndGeneralAmt
Fundraising$565,700FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$132,621BOYAmt
EOY$161,948EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$465,619BOYAmt
EOY$412,050EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$142,843BOYAmt
EOY$68,128EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$7,792,577LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$4,082,595LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$3,921,908BOYAmt
EOY$3,709,982EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$6,110,785BOYAmt
EOY$5,483,164EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$10,773,776BOYAmt
EOY$9,835,272EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$147,612BOYAmt
EOY$135,890EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$227,205BOYAmt
EOY$134,760EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$374,817BOYAmt
EOY$270,650EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$4,148,730BOYAmt
EOY$3,412,310EOYAmt

Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp

FieldValueIRS element (for citing)
BOY$2,109,765BOYAmt
EOY$6,152,312EOYAmt

Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp

FieldValueIRS element (for citing)
BOY$4,140,464BOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$10,398,959BOYAmt
EOY$9,564,622EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$10,773,776BOYAmt
EOY$9,835,272EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss-$834,337ReconcilationRevenueExpnssAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedYes (true)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (true)AuditCommitteeInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

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$1,518,280CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,922,332CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$3,423,952CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,533,848CurrentTaxYearMinus1YearAmt
Current Tax Year$1,567,435CurrentTaxYearAmt
Total$9,965,847TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,518,280CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,922,332CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$3,423,952CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,533,848CurrentTaxYearMinus1YearAmt
Current Tax Year$1,567,435CurrentTaxYearAmt
Total$9,965,847TotalAmt
FieldValueIRS element (for citing)
Public Support Total170$9,965,847PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$90,971CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years-$107,785CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$643,884CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$738,191CurrentTaxYearMinus1YearAmt
Current Tax Year$357,430CurrentTaxYearAmt
Total$1,722,691TotalAmt
FieldValueIRS element (for citing)
Total Support$11,688,538TotalSupportAmt
Gross Receipts Rltd Activities$5,115,734GrossReceiptsRltdActivitiesAmt
Public Support CY1700.85260PublicSupportCY170Pct
Public Support PY1700.89910PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

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 C IRS990ScheduleC

FieldValueIRS element (for citing)
Form4720 Filed Section4955 TaxfalseForm4720FiledSection4955TaxInd
Correction MadefalseCorrectionMadeInd
VolunteersfalseVolunteersInd
Paid Staff Or ManagementYes (true)PaidStaffOrManagementInd
Media AdvertisementsfalseMediaAdvertisementsInd
Mailings MembersfalseMailingsMembersInd
Publications Or BroadcastfalsePublicationsOrBroadcastInd
Grants Other OrganizationsfalseGrantsOtherOrganizationsInd
Direct Contact LegislatorsYes (true)DirectContactLegislatorsInd
Direct Contact Legislators$2,200DirectContactLegislatorsAmt
Rallies DemonstrationsfalseRalliesDemonstrationsInd
Other ActivitiesYes (true)OtherActivitiesInd
Other Activities$1,350OtherActivitiesAmt
Total Lobbying Expenditures$3,550TotalLobbyingExpendituresAmt
Not Described Section501c3falseNotDescribedSection501c3Ind

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSCHEDULE C, PART II-B, LINE 1FormAndLineReferenceDesc
ExplanationLATIN AMERICAN ASSOCIATION(LAA) REGULARLY MEETS WITH MAYORS AND SUPERINTENDENTS IN COMMUNITIES WE SERVE TO BRING AWARENESS TO ISSUES OF THE LATIN COMMUNITY. THE LAA ALSO ATTENDS HEARINGS AT THE STATE CAPITOL THAT WOULD HAVE IMPACT ON THE LATIN COMMUNITY AND INTERACTS WITH THE ELECTED MEMBERS OF THE SENATE AND HOUSE. SOCIAL MEDIA WAS ALSO USED AS A MEANS OF CONTACTING AND MAINTAINING AWARENESS FOR THE LATIN COMMUNITY.ExplanationTxt

Schedule D IRS990ScheduleD

CY Endwmt Fund CYEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$5,336,602BeginningYearBalanceAmt
Investment Earnings Or Losses$304,349InvestmentEarningsOrLossesAmt
Other Expenditures-$193,150OtherExpendituresAmt
Administrative Expenses-$44,773AdministrativeExpensesAmt
End Year Balance$5,403,028EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$4,899,322BeginningYearBalanceAmt
Contributions$116,325ContributionsAmt
Investment Earnings Or Losses$136,740InvestmentEarningsOrLossesAmt
Other Expenditures-$135,000OtherExpendituresAmt
Administrative Expenses-$48,500AdministrativeExpensesAmt
End Year Balance$4,968,887EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$3,296,090BeginningYearBalanceAmt
Contributions$1,142,500ContributionsAmt
Investment Earnings Or Losses$54,471InvestmentEarningsOrLossesAmt
Other Expenditures-$135,000OtherExpendituresAmt
Administrative Expenses-$30,096AdministrativeExpensesAmt
End Year Balance$4,899,322EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$3,082,658BeginningYearBalanceAmt
Contributions$502,600ContributionsAmt
Investment Earnings Or Losses$80,814InvestmentEarningsOrLossesAmt
Other Expenditures-$135,000OtherExpendituresAmt
Administrative Expenses-$24,614AdministrativeExpensesAmt
End Year Balance$3,296,090EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$3,157,673BeginningYearBalanceAmt
Investment Earnings Or Losses$85,053InvestmentEarningsOrLossesAmt
Other Expenditures-$135,000OtherExpendituresAmt
Administrative Expenses-$25,068AdministrativeExpensesAmt
End Year Balance$3,082,658EndYearBalanceAmt
FieldValueIRS element (for citing)
Endowments Held Unrelated OrgYes (true)EndowmentsHeldUnrelatedOrgInd
Endowments Held Related OrgfalseEndowmentsHeldRelatedOrgInd

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,151,846OtherCostOrOtherBasisAmt
Book Value$1,151,846BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$5,932,802OtherCostOrOtherBasisAmt
Depreciation$3,503,801DepreciationAmt
Book Value$2,429,001BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$475,985OtherCostOrOtherBasisAmt
Depreciation$346,850DepreciationAmt
Book Value$129,135BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$231,944OtherCostOrOtherBasisAmt
Depreciation$231,944DepreciationAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$3,709,982TotalBookValueLandBuildingsAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$3,892,464TotalRevEtcAuditedFinclStmtAmt
Donated Services And Use Fclts$18,000DonatedServicesAndUseFcltsAmt
Other Revenue$230,445OtherRevenueAmt
Revenue Not Reported$248,445RevenueNotReportedAmt
Revenue Subtotal$3,644,019RevenueSubtotalAmt
Total Revenue Per Form990$3,644,019TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$4,726,801TotExpnsEtcAuditedFinclStmtAmt
Donated Services Use Fclts$18,000DonatedServicesUseFcltsAmt
Other Expenses Included$230,445OtherExpensesIncludedAmt
Expenses Not Reported$248,445ExpensesNotReportedAmt
Expenses Subtotal$4,478,356ExpensesSubtotalAmt
Total Expenses Per Form990$4,478,356TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
SCHEDULE D, PAGE 3, PART XTHE ASSOCIATION IS A NONPROFIT ORGANIZATION EXEMPT FROM FEDERAL INCOME TAX UNDER THE PROVISIONS OF INTERNAL REVENUE CODE SECTION 501(C)(3). IN THE OPINION OF MANAGEMENT, THE ASSOCIATION CONTINUES TO OPERATE AS A TAX-EXEMPT ORGANIZATION AND, ACCORDINGLY, NO PROVISIONS FOR FEDERAL AND STATE INCOME TAXES HAVE BEEN RECORDED IN THE FINANCIAL STATEMENTS. INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO THE ASSOCIATION'S TAX-EXEMPT PURPOSE IS SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. FOR THE YEAR ENDED JUNE 30, 2019 THE ASSOCIATION DID NOT HAVE ANY UNRELATED BUSINESS INCOME, AND ACCORDINGLY, NO UNRELATED BUSINESS INCOME TAX. THE ASSOCIATION BELIEVES IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. THE ASSOCIATIONS INCOME TAX RETURNS ARE SUBJECT TO EXAMINATION BY THE APPROPRIATE REGULATORY AUTHORIEIES, AND AS OF JUNE 30, 2019 REMAIN OPEN TO EXAMINATION FOR THE LAST THREE YEARS.
SCHEDULE D, PAGE 4, PART XI, LINE 2DDIRECT EXPENSE FUND RAISING REDUCING INCOME 230,445
SCHEDULE D, PAGE 4, PART XII, LINE 2DDIRECT EXPENSE FUND RAISING REDUCING INCOME 230,445

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

FieldValueIRS element (for citing)
Event1LATIN FEVEREvent1Nm
Gross Receipts Event1$534,485GrossReceiptsEvent1Amt
Gross Revenue Event1$534,485GrossRevenueEvent1Amt
Rent Facility Costs Event1$20,661RentFacilityCostsEvent1Amt
Food And Beverage Event1$105,588FoodAndBeverageEvent1Amt
Entertainment Event1$8,850EntertainmentEvent1Amt
Other Direct Expenses Event1$46,008OtherDirectExpensesEvent1Amt
Event2COMPANEROS AWAREvent2Nm
Gross Receipts Event2$180,222GrossReceiptsEvent2Amt
Gross Revenue Event2$180,222GrossRevenueEvent2Amt
Rent Facility Costs Event2$15,825RentFacilityCostsEvent2Amt
Food And Beverage Event2$21,292FoodAndBeverageEvent2Amt
Other Direct Expenses Event2$12,223OtherDirectExpensesEvent2Amt
Other Events Total1OtherEventsTotalCnt
Gross Receipts Other Events$102,600GrossReceiptsOtherEventsAmt
Gross Revenue Other Events$102,600GrossRevenueOtherEventsAmt
Gross Receipts Total$817,307GrossReceiptsTotalAmt
Gross Revenue Total Events$817,307GrossRevenueTotalEventsAmt
Rent Fclty Costs Total Events$36,486RentFcltyCostsTotalEventsAmt
Food And Beverage Total Events$126,880FoodAndBeverageTotalEventsAmt
Entertainment Total Events$8,850EntertainmentTotalEventsAmt
Oth Direct Expnss Total Events$58,231OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events$230,447DirectExpenseSummaryEventsAmt
Net Income Summary$586,860NetIncomeSummaryAmt

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedYes (true)GrantRecordsMaintainedInd

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp

FieldValueIRS element (for citing)
Grant TypeRENTAL ASSISTANCEGrantTypeTxt
Cash Grant$109,415CashGrantAmt

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
SCHEDULE I, PAGE 1, PART I, LINE 2THE GRANT FUND BALANCE IS MAINTAINED BY THE FAMILY SERVICES DEPARTMENT. FOR EACH GRANT MADE INFORMATION MUST BE PROVIDED TO SUPPORT FUNDS ADVANCED.
SCHEDULE I, PAGE 4, PART IVALL CASH ASSISTANCE WAS IN THE FORM OF CHECKS MADE PAYABLE TO LEASING AGENTS, APARTMENT COMPLEX MANAGEMENT,LANDLORDS,AND UTILITY COMPANIES PROVIDING ASSISTANCE TO FAMILIES THAT ARE FACING ECONOMIC HARDSHIP.

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990 - ORGANIZATION'S MISSIONTHE LATIN AMERICAN ASSOCIATION,INC (LAA)EMPOWERS LATINOS TO ADAPT, INTEGRATE AND THRIVE. FOUNDED IN 1972 TO SERVE ATLANTA'S THEN-EMERGING LATINO POPULATION, THE LAA HAS GROWN TO BECOME THE REGION'S LEADING AGENCY REPRESENTING LATINO ISSUES. THE 44-YEAR HISTORY AND COMMUNITY-BASED MISSION OF THE LAA RENDERS THE ORGANIZATION TRULY UNIQUE IN ITS WORK AND CAPABILITIES. THE LAA IS THE LARGEST, MOST TRUSTED AND ONLY FULLY BILINGUAL AGENCY IN THE REGION DEDICATED PRIMARILY TO THE NEEDS AND CONCERNS OF THE LATINO COMMUNITY. PROVIDING A COMPREHENSIVE MENU OF SOCIAL AND LEGAL SERVICES, THE LAA IMPACTS OVER 40,000 INDIVIDUALS EACH YEAR.
FORM 990, PAGE 6, PART VI, LINE 11BTHE FORM 990 IS REVIEWED BY MANAGEMENT AND THE BOARD OF DIRECTORS BEFORE THE RETURN IS FILED.
FORM 990, PAGE 6, PART VI, LINE 12CALL MEMBERS OF BOARD OF DIRECTORS AND SENIOR MANAGEMENT PROVIDE WRITTEN ANNUAL UPDATES IDENTIFYING ANY POTENTIAL CONFLICTS.
FORM 990, PAGE 6, PART VI, LINE 15ATHE FINANCE COMMITTEE REVIEWS AND MAKES RECOMMENDATIONS ON SALARY INCREASES OF ALL TOP MANAGEMENT OFFICIALS BEFORE PRESENTING TO THE EXECUTIVE COMMITTEE AND THE BOARD FOR APPROVAL.
FORM 990, PAGE 6, PART VI, LINE 15BTHE PROCESS IS THE SAME FOR OTHER OFFICERS
FORM 990, PAGE 6, PART VI, LINE 19GOVERNING DOCUMENTS DISCLOSURE ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
FORM 990, PART XI, LINE 9DIRECT EXPENSE FUND RAISING REDUCING INCOME 230,445 DIRECT EXPENSE FUND RAISING REDUCING INCOME -230,445