2024-11-15T04:44:27-08:00 2023-12-31 363867588 NORTHSTAR CONSULTING SERVICES 455 NE 24TH STREET MIAMI FL 33137 990 2023-01-01 043675191 ENLACE USA ENLA 9492692204 5325 ALTON PARKWAY C458 IRVINE CA 92604 RONALD BUENO Executive Director 2024-11-14 true true FREDERICK M MCGOUGH P00738456 3055101860 X 2023 2024-10-15 13:58:12Z MARK BAILEY 5325 ALTON PARKWAY C458 IRVINE CA 926043717 2225681 false X www.enlace.link X 2002 CA TO ENHANCE EFFECTIVE COLLABORATION BETWEEN LOCAL CHURCHES AND COMMUNITY ORGANIZATIONS TO DEVELOP INTEGRATED AND SUSTAINABLE SOLUTIONS TO POVERTY IN THE UNITED STATES AND INTERNATIONALLY. 8 8 7 224 0 2121291 2210252 3366 3216 2864 10993 -1339 522 2126182 2224983 1307491 1525583 0 506773 696618 0 412320 236695 224820 2050959 2447021 75223 -222038 744692 525801 204712 207814 539980 317987 X TO ENHANCE EFFECTIVE COLLABORATION BETWEEN LOCAL CHURCHES AND COMMUNITY ORGANIZATIONS TO DEVELOP INTEGRATED AND SUSTAINABLE SOLUTIONS TO POVERTY IN THE UNITED STATES AND INTERNATIONALLY. false false 1391258 1259579 ENLACE'S CORE FOCUS IS OUR CHURCH AND COMMUNITY PROGRAM, WHICH TRAINS CHURCH LEADERS TO UNDERSTAND AND LIVE OUT THE BIBLICAL BASIS OF THE MISSION OF THE CHURCH IN THEIR IMPOVERISHED COMMUNITIES. WE TRAIN AND COACH CHURCH LEADERS TO DISCOVER THEIR RESOURCES AND TO PARTNER EFFECTIVELY WITH COMMUNITY LEADERS TO IDENTIFY AND IMPLEMENT SUSTAINABLE SOLUTIONS TO POVERTY. THE PROGRAM INCLUDES TRAINING IN THE FOLLOWING AREAS: BIBLICAL BASIS OF GODs MISSION, LEADERSHIP DEVELOPMENT, PROJECT IDENTIFICATION AND MANAGEMENT, COLLABORATION AND RESOURCE MOBILIZATION.IN 2023, ENLACE U.S.A. PROVIDED FUNDING TO AFFILIATED ORGANIZATIONS IN EL SALVADOR, GUATEMALA, NICARAGUA AND NEPAL. OUR AFFILIATED ORGANIZATIONS TRAINED 1,819 LOCAL LEADERS TO IMPLEMENT 296 PROJECTS IN 273 COMMUNITIES THAT IMPACTED APPROXIMATELY 100,306 PEOPLE. OUR AFFILIATED PARTNERS IMPLEMENTED THE FOLLOWING INITIATIVES:FOOD AID:Local church and community volunteers worked to provide 230,707 meals to 1,431 families in Central America and Nepal.AGROECOLOGICAL FAMILY FARM PROGRAM:The Agroecological program in El Salvador mobilized 44 volunteer community leaders and trained 240 farmers in regenerative agricultural practices to improve food security and family income. The farmers were trained to improve their corn, beans, vegetables, fruit trees, and small livestock cultivation. Out of the 240 farmers, 46 were women. The program impacted 400 people, producing a total value of $46,460 of products, and increasing family income by $581 annually, a 30% increase.FAMILY CHICKEN FARM BUSINESS PROGRAM:Local church and community leaders developed 48 chicken farm businesses in El Salvador. The program mobilized 35 leaders and 48 entrepreneurs, including 28 women, to sell a total of $75,701, increasing family income by $1,577, and impacting the lives of over 240 people.COMMUNITY DEVELOPMENT PROJECTSLocal church and community volunteers worked to complete sustainable community development projects in Central America and Nepal, serving 90,344 people. Some projects included 65 new homes, 270 composting latrines, 92 eco-stoves, 132 livelihood businesses, 296 vocational training projects, electrification projects impacting 775 people, wells and water systems impacting the lives of 6,830 people, health care assistance impacting 12,150 people, road projects impacting 16,105 people, and schools/education projects that served 11,955 people.****SPECIFIC ACCOMPLISHMENTS IN EL SALVADOR***In El Salvador, Enlace staff trained 824 leaders to design and manage sustainable community projects and worked with local volunteers in 128 communities, completing 90 projects directly impacting 20,501 people. Local church and community volunteers provided 10,550 meals and health assistance for 259 families. ENLACE El Salvador trained local leaders to train 240 farmers in a new agroecological program, develop 48 family chicken farm businesses, complete electrification projects impacting 30 families, build 44 new homes, 25 improved cooking stoves, and 110 composting latrines. 242034 192135 ***SPECIFIC ACCOMPLISHMENTS IN GUATEMALA***In Guatemala, Enlace staff trained 317 leaders to design and manage sustainable community projects and worked with local volunteers in 43 communities, completing 76 projects directly impacting 26,530 people. Local church and community volunteers provided 20,000 meals and health assistance for 1,072 families. Enlace Guatemala trained local leaders to complete drilling and water system projects impacting 700 people, installed water filters impacting 800 people, built 67 improved cooking stoves, and implemented environmental projects impacting 8,880 people.***SPECIFIC ACCOMPLISHMENTS IN NICARAGUA***In Nicaragua, Enlace staff trained 278 leaders to design and manage sustainable community projects and worked with local volunteers in 42 communities, completing 69 projects directly impacting 30,145 people. Local church and community volunteers provided 199,857 meals and health assistance for 984 families. Enlace Nicaragua trained local leaders to build 9 new homes, provided training for 9 micro-entrepreneurs, installed wells and water systems that impacted 1,186 families, and implemented infrastructure projects impacting 4,000 people. 112829 54200 ***SPECIFIC ACCOMPLISHMENTS IN NEPAL*** In Nepal, Enlace staff trained 400 leaders to design and manage sustainable community projects and worked with local volunteers in 60 communities, completing 61 projects directly impacting 23,130 people. Local church and community volunteers provided 300 meals and health assistance for 115 families. Enlace Nepal trained local leaders to provide vocational training to 160 families, launched 58 family goat and pig livelihood projects, and 15 chicken family farm businesses, completed infrastructure projects directly impacting 1,379 families, worked on school/education projects impacting 244 families, and implemented agricultural initiatives impacting 475 people. 96628 19669 3216 1842749 true true false false false false false false false false true false true false true false true false false false false true true false false false false false false true false false false false false true true true false false false false false false false false false true 9 0 true 7 true false false false false true true false false 0 false false false false false false false false false false X 8 8 false false false false false false false true true false false true true true true true true true true false CA X X LARRY KASPER 9492692204 82703 REDFORD WAY INDIO CA 90021 X RONALD BUENO EXECUTIVE DIRECTOR 44.00 0.00 135680 0 69910 DAVID MCGEE DIR OF DEVELOPMENT 44.00 0.00 110530 0 1067 DAVID ZAPATA Board Member 0.00 0.00 X 0 0 0 JOHN FUHLER Board Member 0.00 0.00 X 0 0 0 MARK BAILEY BM - CGO 0.00 0.00 X X 0 0 0 AMANDA WOODS Board Member 0.00 0.00 X 0 0 0 CASEY HALE BM-Secretary 0.00 0.00 X X 0 0 0 SANTIAGO SEDA Board Member 0.00 0.00 X 0 0 0 CHRISTINE NOLF Board Member 0.00 0.00 X 0 0 0 TRINITY SCURTO Board Member 0.00 0.00 X 0 0 0 246210 70977 2 false true false 0 4946 2205306 2210252 MICRO FINANCE PROGRAM 525990 3216 3216 3216 10993 10993 0 0 0 0 1220 4946 698 522 0 0 0 2224983 14209 0 0 1525583 1525583 0 150535 109831 13568 27136 47700 4770 38160 4770 413510 111686 50286 251538 0 41617 23339 4904 13374 43256 14018 7864 21374 35000 35000 13124 13124 22397 22397 0 0 0 0 63830 63830 0 6295 315 1574 4406 0 0 19362 11243 1015 7104 0 0 5785 1594 4191 0 1794 1794 3103 3103 EXTRAORDINARY ITEM 22278 22278 MERCHANT SERVICE FEES 12083 12083 STAFF TRAINING 5297 5297 WEBSITE REDESIGN 3933 3933 10539 73 9488 978 2447021 1842749 191952 412320 395183 369385 266056 65683 4575 900 0 0 0 0 0 8432 16341 9186 4123 5332 5063 791 890 0 64323 67539 0 0 744692 525801 1556 5930 149957 145816 50578 52172 2621 3896 204712 207814 X 236875 145230 303105 172757 539980 317987 744692 525801 -222038 45 X false true X true false X 1974686 1871551 2254571 2121291 2210252 10432351 0 0 1974686 1871551 2254571 2121291 2210252 10432351 920031 9512320 4 68 177 2889 10993 14131 0 607 2850 3366 3216 10039 10456521 0.90970 0.90390 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 8636 4001 4635 550 122 428 5063 67539 PAYROLL TAXES DUE 3896 3896 2225028 45 45 2224983 2224983 2447021 2447021 2447021 CENTRAL AMERICA COMMUNITY DEVELOP 1451713 WIRE TRANSFER SOUTH ASIA COMMUNITY DEVELOP 54200 WIRE TRANSFE 2 MISSIONARY CENTRAL AMERICA 2 19670 CHECK false false false false false false Part II, Line 1 - Method of Accounting The organization utilizes the accrued method of accounting for financial reporting and tax purposes. Yet, the amounts reflected on Schedule F Part II are solely cash disbursments made during the current year via wire transfers. Part III, Line 1 - Estimated Number of Recipients 2 X true true X X X false false false false false false false false false RONALD BUENO EXECUTIVE DIRECTOR 135680 33910 36000 169590 36000 Part I, Line 1a: Relevant information in regards to selections on 1a. Part III, Additional Information Ronald Bueno is the organization's the Executive Director. As part of his compensation package in 2023 he received non-taxable fringe benefits in the amount of $27,048. The benefits included premium payments for group medical insurance and group long-term disability insurance. The executive director spends significant time in Central American to ensure the overall mission and vision of the organization is implemented as designed. Our affiliated organization in El Salvador, provided him an allowance for foreign housing related expenses in the amount of $36,000 during 2023. Since it is foreign sourced from a Non U.S. entity it was not reported on a Form W-2 or Form 1099-Misc, but it is taxable to him for U.S. individual income tax purposes. LITTLE BIRD MARKETING CO FAMILY MEMBER 600 MARKETING CONSULITNG false MICHELLE BUENO FAMILY MEMBER 73130 EMPLOYEE COMPENSATION false MICAELA BUENO FAMILY MEMBER 48250 EMPLOYEE COMPENSATION true ELIZABETH BALDWIN FAMILY MEMBER 46000 EMPLOYEE COMPENSATION false LARRY KASPER PAST BOARD MEMBE 47700 OUTSIDE CONTRACTOR false MICHAEL NOLF HUSBAND OF BOARD 3933 OUTSIDE CONTRACTOR false GREYSEN BUENO FAMILY MEMBER 2835 OUTSIDE CONTRACTOR false RONALD BUENO EXEC DIRECTOR 14456 SEE BELOW false Schedule L, Part V Supplemental Information Priscilla McKinney is a sister-in-law of the Executive Director, was a former board member and is more than a 35% owner of Little Bird Marketing which provided marketing services to the organization. Elizabeth Baldwin is a sister-in-law of the Executive Director who is an employee of the organization. Larry Kasper was a former board member who provided consulting services. Michael Nolf is the husband of a current board member who provided website design services. The wife and daughter of the executive director are employees of and his son provided mass media services to the organization. Lastly, the organization incorrectly received payment for services the executive director preformed for a church partner that were deemed his personal income. Therefore, the organization distributed the amount to him as an outside contractor. Form 990, Part III, Line 4d OTHER PROGRAM SERVICES 4: ***FOREIGN MISSIONARY***ENLACE contracted U.S. persons under a deputized fundraising agreement to provide international relief and development work primarily in support of En lace's economic programs and projects in El Salvador. During 2023,a missionary provided consulting to improve the design of family chicken farm program. In addition, a missionary with videography skills/experience provided promotional and reporting content for the U.S. development department for a portion of the year. OTHER PROGRAM SERVICES 5: ***ACCOMPLISHMENTS IN THE UNITED STATES***ENLACE USA'S CHURCH PARTNERSHIP PROGRAM PROVIDES U.S.A. CHURCHES WITH THE OPPORTUNITY TO BUILD LONG-TERM AND EFFECTIVE RELATIONSHIPS WITH CHURCHES IN EL SALVADOR, NEPAL, AND GUATEMALA THAT ARE ACTIVELY ENGAGED IN COMMUNITY TRANSFORMATION. THE PROGRAM ASSISTS U.S.A. CHURCHES TO EXPLORE POSSIBLE PARTNERSHIPS, INVEST IN LEADERSHIP DEVELOPMENT AND COMMUNITY DEVELOPMENT PROJECTS, AND EXPERIENCE WORKING ALONGSIDE CHURCH AND COMMUNITY LEADERS OUTSIDE THE UNITED STATES. THE PROGRAM ALSO PROVIDES SUPPORT FOR U.S.A. CHURCHES ON HOW TO FURTHER ENGAGE THEIR CONGREGATIONS IN COMMUNITY TRANSFORMATION THROUGH TIMELY COMMUNICATIONS, REPORTING, AND CAMPAIGN DESIGN. IN 2023 ENLACE USA ASSISTED 21 U.S.A. CHURCHES TO PARTNER WITH CHURCHES AND COMMUNITY LEADERS TO IMPLEMENT COMMUNITY DEVELOPMENT INITIATIVES IN EL SALVADOR, GUATEMALA, AND NEPAL. IN ADDITION, ENLACE USA FACILITATED 3 2 SERVING AND VISION TEAMS THAT PROVIDED TEAM MEMBERS THE OPPORTUNITY TO EXPERIENCE COMMUNITY TRANSFORMATION IN PERSON. OTHER PROGRAM SERVICES 6: ***MICRO FINANCE LOAN PROGRAM***See Form 990 Part IV 11C and Schedule D Part VIII for information regarding the program. The program accrued $3,216 of interest income and $1,594 of interest expense during year have been added to the notes receivable and notes payable, respectively. In addition the original 3 year notes were rolled over for another three years until 2016. As of December 31, 2023 Loans Receivable and Payable were $67,539 and $52,172 respectively. Form 990, Part VI, Section B, Line 11b THE FORM 990 WAS PREPARED BY A SUBCONTRACTED TAX PROFESSIONAL. PRIOR TO FILING, THE RETURN WAS REVIEWED AND APPROVED BY TWO BOARD MEMBERS on the Audit Committee. ONE OF THE REVIEWING BOARD MEMBERS IS AN ATTORNEY, WHO REVIEWED ALL LEGAL OR COMPLIANCE ISSUES. Form 990, Part VI, Section B, Line 12c If a conflict of interest has been discovered, the Chief Governance Officer will include the issue on the next schedule board meeting, or if necessary, call an extraordinary meeting. Form 990, Part VI, Section B, Line 15a SEE LINE 15b RESPONSE Form 990, Part VI, Section B, Line 15b ENLACE USA adopted an Executive Compensation Policy (the "Policy") in 2008. The Policy requires the board of directors (the "Board") to make every effort to comply with the "rebuttable presumption of reasonableness" under Internal Revenue Code 4958 and its supporting Treasury Regulations 53.4958-6. The Policy also directs the Board to adopt procedures for reviewing and approving new or materially modified compensation arrangements between ENLACE USA and its executives and senior managers that, among other things, include the following:a.Reviewing the compensation arrangement or the terms of the transaction. The body deciding on the compensation arrangement must be composed entirely of persons who do not have a conflict of interest with respect to the compensation arrangement or transaction under review. b.In making its determination of reasonableness, the Board should obtain and rely upon appropriate data as to comparability from internal or external sources to help it make its determination. c.The Board will ultimately decide (on the basis of the Compensation Committee's recommendation, if any) whether to approve the compensation arrangement or not. Only Board members who have no conflict of interest with respect to the compensation arrangement may participate in the decision-making process. The person who is the subject of the compensation arrangement and any director who has a conflict of interest with respect to the compensation arrangement may answer questions regarding the compensation arrangement but otherwise must recuse themselves from the meeting during deliberation on the compensation arrangement. Additionally, if the Board or the Compensation Committee obtained a compensation study or opinion letter, the Board should be provided an opportunity to ask questions of person who prepared the study or opinion letter. d.The Board should document the basis for its decision the later of the Board's next meeting or 60 days after the Board's decision. And within a reasonable time after the decision is documented, the Board should review and approve the documentation as reasonable, accurate, and complete. The documentation should include, at minimum:(i)The terms of the approved compensation arrangement and the date the Board approved it; (ii)The persons who were present during the deliberation and vote on the compensation arrangement and the names of the persons who voted for it or against it;(iii)The comparability data obtained and relied upon and how the data was obtained; and(iv)The actions any director who has a conflict of interest with respect to the compensation arrangement took during the Board's decision-making process. Form 990, Part VI, Section C, Line 19 Annual FINANCIAL STATEMENTS are posted ON OUR WEBSITE AND a financial summary is INCLUDED IN OUR ANNUAL REPORT. CURRENTLY WE ARE NOT POSTING OUR GOVERNING POLICIES AND RELATED DOCUMENTS ON OUR WEBSITE. FORM 990, PART IV 11C and SCH D, PART VIII ENLACE implemented a new micro finance loan program in 2020, which as continued through 2023.Some donors elected to provide capital to be used to provide micro loans in El Salvador via an afflicted financing organization, Credatec. Three year promissory notes with a 3% annually compounded interest were issued and $57,500 was raised. In December 2020, one participate forgave their $10,000 loan and corresponding interest, leaving $47,500 of outstanding loans payable. During 2023, the two remaining notes were rolled over for another three years at the same interest rate and the previous accrued interest was added to the loans balances resulting in loans payable liability of $51,905. Accrued interest on the new notes totaled to $268 as of the end of 2023. The original principal of $57,500 was then loaned to the Credatec via a three year promissory note with a 5% annual compounded interest. During 2023, this note also rolled over for another five years at the same interest rate and the previous accrued interest was added to the loan balance resulting in a loan receivable asset of $67,539. Accrued interest on the new note totaled to $976 as of the end of 2023.