2018-05-10T09:46:38-05:00 2017-06-30 131639826 EISNERAMPER LLP 130 NORTH 18TH STREET SUITE 3000 PHILADELPHIA PA 191032757 990 2016-07-01 232051143 CONGRESO DE LATINOS UNIDOS INC CONG 2157638870 216 WEST SOMERSET STREET PHILADELPHIA PA 19133 DOMINIQUE BERNARDO CFO 2157638870 2018-05-02 1 HELEN M MARTIN P01330899 2158818800 2016 2022-09-23 18:48:47Z DOMINIQUE BERNARDO 216 WEST SOMERSET STREET PHILADELPHIA PA 19133 15627221 0 X WWW.CONGRESO.NET X 1977 PA CONGRESO'S MISSION IS TO ENABLE INDIVIDUALS AND FAMILIES IN PREDOMINANTLY LATINO NEIGHBORHOODS TO ACHIEVE ECONOMIC SELF-SUFFICIENCY AND WELL BEING. 12 12 286 500 0 0 14780779 15072783 394535 302033 0 2255 356437 89096 15531751 15466167 1242532 1451145 0 0 8937431 9925409 0 0 246680 3462222 3534658 13642185 14911212 1889566 554955 5474542 6429682 3789509 4189694 1685033 2239988 CONGRESO'S MISSION IS TO ENABLE INDIVIDUALS AND FAMILIES IN PREDOMINANTLY LATINO NEIGHBORHOODS TO ACHIEVE ECONOMIC SELF-SUFFICIENCY AND WELL BEING. IN FISCAL YEAR 2017, CONGRESO SERVED 17,064 UNDUPLICATED INDIVIDUALS. 0 0 4803607 EDUCATION AND WORKFORCE SERVICES:CONGRESO'S EDUCATION AND WORKFORCE SERVICES HELP CHILDREN, YOUTH, AND ADULTS BECOME COMPETITIVE IN A GLOBAL ECONOMY BY HELPING THEM REACH THEIR EDUCATIONAL AND CAREER GOALS. THESE SERVICES ARE ACCOMPLISHED THROUGH AFTERSCHOOL, ADULT LITERACY, GED PREPARATION AND TESTING, INDUSTRY-RECOGNIZED CERTIFICATION CLASSES, JOB TRAINING, AND ASSOCIATE'S DEGREE PROGRAMS. 4683325 1344972 FAMILY AND HOUSING SERVICES:CONGRESO'S FAMILY AND HOUSING SERVICES HELP PROMOTE FAMILY STABILITY. PROGRAMS INCLUDE TRUANCY INTERVENTION, HOUSING COUNSELING, RAPID REHOUSING, FINANCIAL LITERACY, TAX SERVICES, FAMILY SUPPORT SERVICES AND PARENTING PROGRAMS. 4688214 106173 396173 HEALTH PROMOTION AND WELLNESS:CONGRESO'S HEALTH SERVICES PROMOTE INDIVIDUAL AND FAMILY WELL-BEING. PROGRAMS INCLUDE THE CONGRESO HEALTH CENTER, A FEDERALLY-QUALIFIED HEALTH CENTER FOR CHILDREN AND ADULTS, HIV CARE SERVICES, HIV COUNSELING AND TESTING SERVICES, HIV EARLY INTERVENTION SERVICES, HIV EDUCATION PROGRAM, CRIME VICTIM SERVICES, LACTATION COUNSELING AND THE LATINA DOMESTIC VIOLENCE PROGRAM. 14175146 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 1 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 1 80 0 1 286 1 0 0 0 0 0 1 1 0 0 0 0 X 12 12 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 1 1 PA X DOMINIQUE BERNARDO CFO 2157638870 216 WEST SOMERSET STREET PHILADELPHIA PA 19133 ROBERT AHRENS TREASURER 2.00 X X 0 0 0 SIDNEY V SMITH BOARD MEMBER 2.00 X 0 0 0 PAULA SUNSHINE BOARD MEMBER 2.00 X 0 0 0 MARIA G ARIAS BOARD MEMBER 2.00 X 0 0 0 JULIO A CORREA VICE CHAIR 2.00 X X 0 0 0 ABELARDO LECHTER BOARD MEMBER 2.00 X 0 0 0 DAVID LENOWITZ BOARD MEMBER 2.00 X 0 0 0 ESPERANZA MARTINEZ NEU BOARD CHAIR 2.00 X X 0 0 0 FERNANDO MENDEZ BOARD MEMBER 2.00 2.00 X 0 0 0 ANDREINA HEIN SECRETARY 2.00 X X 0 0 0 ROB WONDERLING BOARD MEMBER 2.00 X 0 0 0 ANTHONY ROSADO BOARD MEMBER 2.00 X 0 0 0 CYNTHIA FIGUEROA PRESIDENT/CEO (THRU 8/10/16) 35.50 2.00 X 169758 0 4997 DOMINIQUE BERNARDO CHIEF FINANCIAL OFFICER 35.50 2.00 X 166543 0 10673 CAROLINA DIGIORGIO PRESIDENT / CEO (EFF 2/1/17) 35.50 2.00 X 0 0 0 SYBILLE DAMAS BURKE CHIEF OPERATING OFFICER 35.50 2.00 X 132500 0 12329 WALESKA MALDONADO CHIEF PROGRAM OFFICER(THRU 12/9/16) 37.50 X 154590 0 11188 YVETTE NUNEZ CHIEF COMMUNICATIONS OFFICER 37.50 X 114963 0 7685 EDUARDO MUNILLA PHYSICIAN 37.50 X 232140 0 2087 970494 0 48959 6 0 1 0 YOUR PART-TIME CONTROLLER 1500 WALNUT STREET SUITE 1200 PHILADELPHIA PA 19102 ACCOUNTING SERVICES 202063 TUSTIN MECHANICAL SERVICES 2555 INDUSTRY LANE NORRISTOWN PA 19403 CONSTRUCTION SERVICES 102012 2 200000 214988 13017980 1639815 27756 15072783 FEE FOR SERVICE 900099 226091 226091 RENTAL/FACILITY MANAGEMENT FEES 900099 75942 75942 302033 2255 2255 36162 0 36162 36162 36162 119848 214988 161054 -41206 -41206 MISC REVENUE-CONGRESO BUSINESS SE 900099 94140 94140 94140 15466167 396173 0 -2789 1451145 1451145 286539 190794 65059 30686 7769465 7194316 479331 95818 1254435 1112206 121824 20405 614970 564077 41353 9540 1705 316 1389 52571 52571 737153 466892 252219 18042 58589 28160 8384 22045 577792 559659 14128 4005 122388 112888 7591 1909 742535 689519 43134 9882 169307 165455 3003 849 136944 114952 4714 17278 67563 67563 48266 45393 1951 922 333233 309495 18968 4770 FEES AND SERVICES 183450 12852 163577 7021 CLIENT ACTIVITIES AND I 158929 158929 EQUIPMENT 133878 120097 10273 3508 BAD DEBT 10355 10355 878001 -878001 14911212 14175146 489386 246680 923778 1653623 486913 352020 3434361 3833388 229590 164367 963146 536862 399900 426284 5474542 6429682 793006 628932 313037 457844 2393372 869178 290094 2233740 3789509 4189694 X 603179 1286678 1081854 953310 1685033 2239988 5474542 6429682 554955 0 X X 0 1 X 1 1 1 X 13186011 14016625 13527588 14780779 15072783 70583786 13186011 14016625 13527588 14780779 15072783 70583786 70583786 12839 5156 38417 56412 94140 94140 70734338 3490222 0.99790 0.99970 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 220628 18018 202610 134434 31820 102614 345711 253236 92475 262373 233788 28585 426284 DUE TO AFFILIATES 2233740 2233740 X 15627221 161054 161054 15466167 0 15466167 15072266 161054 161054 14911212 0 14911212 PART X, LINE 2: THE INTERNAL REVENUE SERVICE HAS CLASSIFIED CONGRESO, 2800 AMERICAN, 216 SOMERSET AND PAACS AS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE ("CODE"); AS ORGANIZATIONS, CONTRIBUTIONS TO WHICH ARE DEDUCTIBLE UNDER SECTION 170(C) OF THE CODE; AND AS ORGANIZATIONS THAT ARE NOT PRIVATE FOUNDATIONS AS DEFINED IN SECTION 509(A) OF THE CODE. CBS IS A LIMITED LIABILITY COMPANY WHOSE SOLE MEMBER IS AN EXEMPT ORGANIZATION. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN AND RECOGNIZE A TAX LIABILITY, IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN TAX POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY A GOVERNMENT AUTHORITY. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE ORGANIZATION AND HAS CONCLUDED THAT AS OF EITHER JUNE 30, 2017 OR 2016, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE CONSOLIDATED FINANCIAL STATEMENTS. THE ORGANIZATION RECOGNIZES ACCRUED INTEREST AND PENALTIES ASSOCIATED WITH UNCERTAIN TAX POSITIONS, IF ANY. THERE WERE NO INCOME TAX RELATED INTEREST AND PENALTIES RECORDED FOR EITHER OF THE YEARS ENDED JUNE 30, 2017 OR 2016. BECAUSE CONGRESO IS THE SOLE MEMBER OF CBS, THIS LLC IS INCLUDED IN CONGRESO'S TAX RETURN. PART XI, LINE 2D - OTHER ADJUSTMENTS: DIRECT FUNDRAISING EXPENSES 161,054. PART XII, LINE 2D - OTHER ADJUSTMENTS: DIRECT FUNDRAISING EXPENSES 161,054. GALA 271456 173518 97938 97938 4000 36985 GOLF OUTING 63380 41470 21910 221 21910 334836 214988 119848 221 119848 4000 36985 161054 -41206 1 RENTAL ASSISTANCE PAYMENTS TO INDIVIDUALS OR FAMILIES 103 1344972 CASH RELOCATION EXPENSE/RENTAL ASSISTANCE PAID ON BEHALF OF INDIVIDUALS WHO WERE VICTIMS OF DOMESTIC VIOLENCE 17 106173 CASH PART I, LINE 2: RENTAL ASSISTANCE PAYMENTS ARE MADE DIRECTLY TO THE PROGRAM PARTICIPANT'S LANDLORD ENSURING THAT ASSISTANCE IS USED FOR THE INTENDED PURPOSE. ON A MONTHLY BASIS THE PROGRAM DIRECTOR PROVIDES THE DIVISIONAL VP WITH A MATRIX, LISTING ALL THE CHECKS THAT NEED TO BE ISSUED FOR THE NEXT MONTH'S RENT. ONCE APPROVED BY THE VP, IT IS FORWARDED TO FISCAL FOR PROCESSING. UP TO $1,500 OF SUPPORT IS PROVIDED TO FAMILIES IN NEED OF EMERGENCY RELOCATION SERVICES DUE TO DOMESTIC VIOLENCE. THIS IS A ONE-TIME PAYMENT TO COVER MOVE-IN COSTS, BACK MORTGAGE/RENT, SECURITY SYSTEMS, OR EMERGENCY TRAVEL. CLIENTS ARE ONLY ELIGIBLE TO RECEIVE THIS PAYMENT ONCE EVERY TWO YEARS. RENTAL/MORTGAGE PAYMENTS ARE MADE OUT DIRECTLY TO LANDLORD OR LENDER AND TRAVEL COSTS ARE MADE IN THE FORM OF AN ADVANCE CHECK REQUEST, WHICH CONGRESO STAFF USE TO PURCHASE TOKENS, TRAIN TICKETS, AND GIFT CARDS FOR MEALS AND OTHER TRAVEL RELATED EXPENSES. IN ADDITION TO RELOCATION SUPPORT, VICTIMS OF DOMESTIC VIOLENCE ARE GIVEN RENTAL ASSISTANCE TO PREVENT THEM FROM ENTERING THE SHELTER SYSTEM. TYPICALLY, UP TO $6,000 IS PROVIDED IN RENTAL SUPPORT PER FAMILY, IN ADDITION TO ONGOING SAFETY PLANNING PROVIDED BY THE HOUSING ADVOCATE. RENTAL SUPPORT COVERS MOVE-IN COSTS; SUCH AS THE SECURITY DEPOSIT, MOVING SERVICES, GIFT CARDS FOR HOUSING SUPPLIES, AND SUPPORT TO MAINTAIN WORKING UTILITIES; AND, A MONTHLY SUBSIDY AMOUNT UP TO ONE YEAR. RENTAL ASSISTANCE PAYMENTS ARE MADE DIRECTLY TO THE PROGRAM PARTICIPANT'S LANDLORD ENSURING THAT ASSISTANCE IS USED FOR THE INTENDED PURPOSE. X X 0 0 0 0 0 0 0 0 0 CYNTHIA FIGUEROA PRESIDENT/CEO (THRU 8/10/16) 169758 0 0 0 0 0 4597 0 400 0 174755 0 0 0 DOMINIQUE BERNARDO CHIEF FINANCIAL OFFICER 166543 0 0 0 0 0 3603 0 7070 0 177216 0 0 0 WALESKA MALDONADO CHIEF PROGRAM OFFICER(THRU 12/9/16) 154590 0 0 0 0 0 4135 0 7053 0 165778 0 0 0 EDUARDO MUNILLA PHYSICIAN 232140 0 0 0 0 0 0 0 2087 0 234227 0 0 0 X AUCTION ITEMS 14 27756 COMPARABLE SALES 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B BEFORE IT IS FILED, THE FORM 990 IS REVIEWED AND APPROVED BY THE AUDIT COMMITTEE, FORMED BY MEMBERS OF THE BOARD WITH VAST EXPERIENCE IN FINANCE, AUDITS AND TAXES. FORM 990, PART VI, SECTION B, LINE 12C THE CHIEF OPERATING OFFICER, WITH CHIEF EXECUTIVE OFFICER INVOLVEMENT, IS RESPONSIBLE FOR OVERSEEING THE IMPLEMENTATION OF THE CONFLICT OF INTEREST POLICY. THE AGENCY REQUESTS THAT ALL NEW EMPLOYEES SIGN THIS POLICY. THE CHIEF OPERATING OFFICER MONITORS PERIODICALLY, THROUGH A SAMPLE PROCESS, PROPOSED OR ONGOING TRANSACTIONS OF THE ORGANIZATION FOR CONFLICTS OF INTEREST AND DISCLOSES THEM TO THE BOARD AND STAFF, AS APPROPRIATE, WHETHER DISCOVERED BEFORE OR AFTER THE TRANSACTION HAS OCCURRED. FORM 990, PART VI, SECTION B, LINE 15 THE ANNUAL SALARIES OF THE CHIEF EXECUTIVE OFFICER AND CHIEF FINANCIAL OFFICER ARE DETERMINED BY THE BOARD OF DIRECTORS IN A SPECIAL, CLOSED SESSION. IT IS REVIEWED ANNUALLY AND IT TAKES INTO CONSIDERATION MARKET COMPARISON, AGENCY SALARY GUIDELINES, AND PERFORMANCE. THE ANNUAL SALARIES OF THE ORGANIZATION'S OFFICERS AND KEY EMPLOYEES ARE DETERMINED BASED ON THE AGENCY'S SALARY GUIDELINES. THE GUIDELINES ESTABLISH A STARTUP SALARY AMOUNT PER POSITION BASED ON MARKET AVERAGE PLUS AN AMOUNT DETERMINED BY YEARS OF EXPERIENCE, EDUCATION, LANGUAGE SKILLS, INDUSTRY ADJUSTMENT, ETC. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, 990 AND 1023 STATEMENTS AVAILABLE TO THE PUBLIC AND ARE ALSO AVAILABLE UPON WRITTEN, ELECTRONIC, AND VERBAL REQUEST. FORM 990, PART XII, LINE 2C: THE BOARD OF DIRECTORS ASSUMES RESPONSIBILITY FOR SELECTION OF AN INDEPENDENT ACCOUNTANT, AS WELL AS OVERSIGHT OF THE AUDIT. THIS REMAINS UNCHANGED FROM THE PRIOR YEAR. CONGRESO BUSINESS SERVICES LLC 216 WEST SOMERSET STREET PHILADELPHIA PA 19133 FACILITIES MANAGEMENT PA 75942 33851 CONGRESO DE LATINOS UNIDOS INC PAN AMERICAN ACADEMY CHARTER SCHOOL 216 WEST SOMERSET STREET PHILADELPHIA PA 19133 262133132 SCHOOL FOR GRADES K-8 PA 501(C)3 LINE 2 CONGRESO DE LATINOS UNIDOS INC 0 216 SOMERSET COMPANY 216 WEST SOMERSET STREET PHILADELPHIA PA 19133 233047862 SUPPORT CONGRESO SERVICES PA 501(C)3 LINE 12A, I CONGRESO DE LATINOS UNIDOS INC 0 2800 AMERICAN STREET COMPANY 216 WEST SOMERSET STREET PHILADELPHIA PA 19133 542152662 SUPPORT CONGRESO SERVICES PA 501(C)3 LINE 12A, I CONGRESO DE LATINOS UNIDOS INC 0 APPRENDIZAJE SUPERIOR DE LA COMUNIDAD LLC 216 WEST SOMERSET STREET PHILADELPHIA PA 19133 271294338 EDUCATION PA N/A RELATED 127137 52282 0 1 0.50000 0 0 0 1 0 0 0 0 0 0 1 1 0 0 0 1 1 0 0