2023-11-14T23:40:56-06:00 2022-12-31 221478099 COHNREZNICK LLP 621 CAPITOL MALL SUITE 2150 SACRAMENTO CA 95814 990 2022-01-01 954531076 EAST LA COMMUNITY CORPORATION EAST 3232694214 2917 EAST 1ST STREET 101 LOS ANGELES CA 90033 ADALIA RODRIGUEZ COO 3232694214 2023-11-14 1 ADALIA RODRIGUEZ 999009999 0 JOLANTA TUCK CPA P01340068 9164429100 2023-11-13 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z MONICA MEJIA 2917 EAST 1ST STREET 101 LOS ANGELES CA 90033 4462468 0 X WWW.ELACC.ORG X 1995 CA ELACC'S MISSION IS TO ADVOCATE FOR ECONOMIC AND SOCIAL JUSTICE IN BOYLE HEIGHTS AND EAST LOS ANGELES BY BUILDING GRASSROOTS LEADERSHIP, DEVELOPING AFFORDABLE HOUSING AND NEIGHBORHOOD ASSETS, AND PROVIDING ACCESS TO ECONOMIC DEVELOPMENT OPPORTUNITIES TO LOW AND MODERATE INCOME FAMILIES. 8 8 32 50 0 0 2973876 1556494 5339047 2904302 143577 1672 336600 0 8793100 4462468 0 0 0 0 1985350 2305613 0 0 281689 3239297 2486523 5224647 4792136 3568453 -329668 30244317 38397937 9823619 16985427 20420698 21412510 X ELACC'S MISSION IS TO ADVOCATE FOR ECONOMIC AND SOCIAL JUSTICE IN BOYLE HEIGHTS AND EAST LOS ANGELES BY BUILDING GRASSROOTS LEADERSHIP, DEVELOPING AFFORDABLE HOUSING AND NEIGHBORHOOD ASSETS, AND PROVIDING ACCESS TO ECONOMIC DEVELOPMENT OPPORTUNITIES TO LOW AND MODERATE INCOME FAMILIES. 0 0 915607 A. COMMUNITY WEALTH: 1. THROUGH VITA, PROVIDE FREE TAX RETURN PREPARATION FOR LOW-INCOME HOUSEHOLDS. 2. PROVIDE FINANCIAL EDUCATION WORKSHOPS AND FINANCIAL COACHING FOR LOW-INCOME HOUSEHOLDS. 3. ORGANIZE LENDING CIRCLES CREDIT BUILDING PROGRAM FOR LOW-INCOME HOUSEHOLDS. 3. THROUGH HOMEBUYER EDUCATION AND COUNSELING, PREPARE FUTURE HOMEOWNERS WITH FIRST TIME HOMEBUYER EDUCATION AND ONE-ON-ONE PRE-PURCHASE COUNSELING. 3106401 2904302 B. AFFORDABLE HOUSING & COMMUNITY DEVELOPMENT: 1. DEVELOP NEW AFFORDABLE HOUSING PROJECTS; 2. OWN AND PROVIDE ASSET & PROPERTY MANAGEMENT SERVICES FOR IN-HOUSE PORTFOLIO OF 60 AFFORDABLE HOUSING UNITS AND 10 COMMERCIAL PROPERTIES; 3. CO-OWN AND PROVIDE ASSET MANAGEMENT SERVICES FOR LOW INCOME HOUSING TAX CREDIT AFFORDABLE & PERMANENET SUPPORTIVE HOUSING PORTFOLIO INCLUDING 19 PROJECTS WITH 917 UNITS; 4. PROVIDE SERVICES TO RESIDENTS OF AFFORDABLE HOUSING PROPERTIES. 4022008 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 1 79 0 1 32 1 0 0 0 0 0 0 0 0 0 0 0 0 X 8 8 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 CA X MANNY BARRIOS 3232694214 2917 EAST 1ST STREET 101 LOS ANGELES CA 90033 AARON ELSTER BOARD MEMBER 1.00 X 0 0 0 ARACELI SANDOVAL CHAIR 1.00 X X 0 0 0 ARNOLDO ULLOA BOARD MEMBER 1.00 X 0 0 0 DANIEL RODRIGUEZ TREASURER 1.00 X X 0 0 0 MANUEL BERNAL VICE CHAIR 1.00 X X 0 0 0 MERCEDES MARTIN SECRETARY 1.00 X X 0 0 0 ROBERTO VIRAMONTES BOARD MEMBER 1.00 X 0 0 0 SARAH YUN BOARD MEMBER 1.00 X 0 0 0 MONICA MEJIA PRESIDENT & CEO 40.00 X 185000 0 14882 ADALIA RODRIGUEZ VP OF HUMAN CAPITAL & COO 40.00 X 150051 0 7333 ILAN SLOVIN DIRECTOR OF FINANCE 40.00 X 115400 0 11021 MATILDE SOTO LOPEZ SENIOR ASSET MANAGER 40.00 X 113416 0 8340 JACQUELINE FIGUEROA DIRECTOR OF REAL ESTATE DEVELOPMENT 40.00 X 150632 0 7490 714499 0 49066 5 0 1 0 COHN REZNICK LLP 707 WILSHIRE BLVD SUITE 4950 LOS ANGELES CA 90017 AUDIT, TAX, AND ACCOUNTING SERVICES 161581 ELBA SCHILDCROUT 3333 W 2ND ST APT 55-206 LOS ANGELES CA 90004 CONSULTING SERVICES 115720 2 495607 1060887 1556494 DEVELOPER FEES 531390 1337586 1337586 NET RENTAL REVENUE 531110 1010766 1010766 MANAGEMENT FEES 531390 173809 173809 RELATED PARTY INTEREST 523000 147429 147429 TENANT SERVICE FEES 531390 124192 124192 110520 110520 2904302 1672 1672 4462468 2904302 0 1672 X 357266 296247 31103 29916 1612650 1336661 140726 135263 16192 13511 1359 1322 171012 142699 14353 13960 148493 126754 8108 13631 27244 23750 3494 129127 109627 17091 2409 545387 413348 105866 26173 4135 4135 106340 56146 10544 39650 80267 80267 409534 283616 125918 18290 11312 6726 252 14383 12631 1752 163462 163462 PROGRAM EXPENSES 522107 522107 REPAIRS & MAINTENANCE 112241 112241 LOSSES FROM PARTNERSHIP 82611 82611 LICENSES & PERMITS 72639 63792 8847 198756 171226 8417 19113 4792136 4022008 488439 281689 5968551 3698754 248380 248497 91381 798206 1224278 1407653 10792998 13213023 431037 305172 18389421 2647644 8699963 15741777 -467583 -1499598 3255312 4484453 30244317 38397937 741372 8160687 11829 10000 80253 274368 278215 8796050 8456272 9823619 16985427 X 15383503 15381702 5037195 6030808 20420698 21412510 30244317 38397937 -329668 1321480 0 X 0 1 X 1 0 X 4951916 4272376 2652767 2973876 1556494 16407429 2397508 3331216 4338916 5675647 2904302 18647589 7349424 7603592 6991683 8649523 4460796 35055018 0 0 0 35055018 111069 126014 105858 143577 1672 488190 111069 126014 105858 143577 1672 488190 7460493 7729606 7097541 8793100 4462468 35543208 0.98630 0.98450 0.01370 0.01550 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 10631053 10631053 5707079 1999009 3708070 347987 341368 6619 400560 307267 93293 1302742 1302742 15741777 DEVELOPER FEE RECEIVABLES 3466225 RESTRICTED CASH 1018228 4484453 DUE TO RELATED PARTY 8450533 PPP LOAN PAYABLE 5739 8456272 X 17737365 13274897 13274897 4462468 0 4462468 26407642 21615506 21615506 4792136 0 4792136 PART IV, LINE 2B: THE ORGANIZATION HOLDS TENANT SECURITY DEPOSITS, A PORTION OF THEIR CASH. TENANT SECURITY DEPOSITS ARE HELD IN AN INTEREST-BEARING ACCOUNT AND ARE NOT SUBJECT TO USE FOR OPERATING PURPOSES. PART X, LINE 2: THE COMPANY IS TAX EXEMPT UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE ("IRC") AND SECTION 23701(D) OF THE REVENUE AND TAXATION CODE OF CALIFORNIA. WHILE TAX-EXEMPT ORGANIZATIONS PAY TAX ON UNRELATED BUSINESS INCOME, THE COMPANY HAS REPORTED NO SUCH INCOME. ACCORDINGLY, NO PROVISION FOR INCOME TAXES IS INCLUDED IN THE ACCOMPANYING CONSOLIDATED FINANCIAL STATEMENTS. THE COMPANY BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE CONSOLIDATED FINANCIAL STATEMENTS. THE COMPANY HAS NO UNRECOGNIZED TAX BENEFITS AT DECEMBER 31, 2022. THE COMPANY'S FEDERAL AND STATE INCOME TAX RETURNS PRIOR TO 2019 AND 2018, RESPECTIVELY, ARE CLOSED AND MANAGEMENT CONTINUALLY EVALUATES EXPIRING STATUTES OF LIMITATIONS, AUDITS, PROPOSED SETTLEMENTS, CHANGES IN TAX LAW AND NEW AUTHORITATIVE RULINGS. PART XI, LINE 2D - OTHER ADJUSTMENTS: CONSOLIDATED REVENUE 13,357,508. LOSSES FROM PARTNERSHIPS -82,611. PART XII, LINE 2D - OTHER ADJUSTMENTS: CONSOLIDATED EXPENSES 21,698,117. LOSSES FROM PARTNERSHIPS -82,611. X X 1 0 0 0 0 1 0 0 0 MONICA MEJIA PRESIDENT & CEO 185000 0 0 0 0 0 5550 0 9332 0 199882 0 0 0 JACQUELINE FIGUEROA DIRECTOR OF REAL ESTATE DEVELOPMENT 88432 0 30000 0 32200 0 2656 0 4834 0 158122 0 0 0 ADALIA RODRIGUEZ VP OF HUMAN CAPITAL & COO 149617 0 0 0 434 0 4500 0 2833 0 157384 0 0 0 PART I, LINE 4A JACQUELINE FIGUEROA, FORMER DIRECTOR OF REAL ESTATE DEVELOPMENT (HIGHEST-COMPENSATED EMPLOYEE) LEFT DURING THE TAX YEAR AND RECEIVED A SEVERANCE PAYMENT: $30,000 PART I, LINE 6 "JACQUELINE FIGUEROA, FORMER DIRECTOR OF REAL ESTATE DEVELOPMENT (HIGHEST-COMPENSATED EMPLOYEE) LEFT DURING THE TAX YEAR AND RECEIVED AN: INCENTIVE BONUS PAYMENT: $30,000 INCENTIVE BONUS TERMS: 5% OF DEPARTMENT-LEVEL (REAL ESTATE DEVELOPMENT DEPARTMENT) NET REVENUE OVER EXPENSE, UP TO MAX OF $30,000 FORM 990, PART VI, SECTION B, LINE 11B THE FINANCE COMMITTEE AND THE BOARD REVIEWS THE 990 AT A REGULARLY SCHEDULED MEETING THAT FALLS CLOSE TO WHEN THE DOCUMENT IS SUBMITTED. FORM 990, PART VI, SECTION B, LINE 12C ALL BOARD MEMBERS RECEIVE IT AND ARE REMINDED OF IT ANNUALLY. POTENTIAL CONFLICTS OF INTEREST ARE DISCUSSED AND DETAILED AT BIMONTHLY BOARD MEETINGS WITH ACTIONS TAKEN IF SUCH A CONFLICT ARISES OR IS PERCEIVED AS MAY ARISE. FORM 990, PART VI, SECTION B, LINE 15A WHEN RECRUITMENT TAKES PLACE, A SUBCOMMITTEE OF THE BOARD REVIEWS THE JOB DESCRIPTION QUALIFYING CRITERIA AND DETERMINES A SUMMARY RANGE. COMPARISONS OF LIKE POSITIONS AT SIMILAR-SIZED ORGANIZATIONS OCCUR. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION PROVIDES GOVERNING DOCUMENTS, CONFLICT OF INTEREST AND FINANCIAL STATEMENTS WHEN NEEDED IN THE COURSE OF BUSINESS TRANSACTIONS. FORM 990, PART IX, LINE 11G CONSULTANTS: PROGRAM SERVICE EXPENSES 246,594. MANAGEMENT AND GENERAL EXPENSES 44,073. FUNDRAISING EXPENSES 16,391. TOTAL EXPENSES 307,058. COMPUTER MAINTENANCE CONTRACT: PROGRAM SERVICE EXPENSES 9,645. MANAGEMENT AND GENERAL EXPENSES 26,976. FUNDRAISING EXPENSES 1,045. TOTAL EXPENSES 37,666. OUTSIDE SERVICES: PROGRAM SERVICE EXPENSES 8,985. MANAGEMENT AND GENERAL EXPENSES 34,817. FUNDRAISING EXPENSES 8,737. TOTAL EXPENSES 52,539. REPAIRS CONTRACT: PROGRAM SERVICE EXPENSES 94,795. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 94,795. JANITORIAL CONTRACT: PROGRAM SERVICE EXPENSES 45,219. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 45,219. PEST CONTROL CONTRACT: PROGRAM SERVICE EXPENSES 8,110. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. 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