2025-10-28T11:27:23-04:00 2024-12-31 352072184 DWC CPAS LLC 3454 DOUGLAS RD SOUTH BEND IN 46635 990 2024-01-01 351438892 EL CAMPITO INC ELCA 5742320220 405 E DUBAIL AVE SOUTH BEND IN 46613 ROB MICHALAK PRESIDENT 5742320220 2025-10-22 true true BRIAN OBERLIE CPA P01478163 5742339366 2025-10-22 2024 2025-03-06 01:10:19Z ROB MICHALAK 1253678 false X WWW.ELCAMPITO.ORG X 1979 IN TO PROMOTE THE EDUCATIONAL, SOCIAL AND ECONOMIC SUCCESS OF CULTURALLY DIVERSE CHILDREN AND THEIR FAMILIES BY PROVIDING QUALITY PROGRAMS AND SERVICES TO LOW-INCOME FAMILIES AND SINGLE PARENTS AS WELL AS OTHERS IN NEED. 10 10 48 30 0 847959 1165117 31744 84148 266 1613 -2938 879969 1247940 0 0 647373 962377 0 6496 228232 395394 875605 1357771 4364 -109831 943179 618103 230151 13575 713028 604528 X TO PROMOTE THE EDUCATIONAL, SOCIAL AND ECONOMIC SUCCESS OF CULTURALLY DIVERSE CHILDREN AND THEIR FAMILIES BY PROVIDING QUALITY PROGRAMS AND SERVICES TO LOW-INCOME FAMILIES AND SINGLE PARENTS AS WELL AS OTHERS IN NEED. false false 1048521 84148 OPERATION OF A DAY CARE CENTER FOR A MAXIMUM OF SIXTY-FIVE FULL TIME CHILDREN. 1048521 true true false false false false false false false true true false false true false true true false false false false false false false true false false false false false false false false false false false false false false false false false false false false false false true 0 0 true 48 true false false false false false false false false false false false false X 10 10 false false false false false false false true true false false true true true true true true false false false X ERIKA MADERA 5742320220 405 E DUBAIL AVE SOUTH BEND IN 46613 ALEYNA MITCHELL DEVELOP & OU 40.00 X 60003 0 0 DENYSE MANGES PROGRAM MANA 40.00 X 48598 0 0 NIKKI ELIE BOARD MEMBER 1.00 X 0 0 0 JOHN KERSEY BOARD MEMBER 1.00 X 0 0 0 JEN LISTER BOARD MEMBER 1.00 X 0 0 0 JESSICA WATKINS BOARD MEMBER 1.00 X 0 0 0 COURTNEY KUBLY BOARD MEMBER 1.00 X 0 0 0 JONATHAN KITCHENS BOARD MEMBER 1.00 X 0 0 0 ROB MICHALAK PRESIDENT 1.00 X X 0 0 0 SHELLEY PULASKI VICE PRESIDE 1.00 X X 0 0 0 ZULEMA LEE TREASURER 1.00 X X 0 0 0 TATIANA BOTERO SECRETARY 1.00 X X 0 0 0 108601 false false false 24882 1127591 12644 1165117 PARENT FEES 624410 79648 79648 GARDEN 624410 4500 4500 84148 1613 1613 24882 5738 -5738 -5738 MISCELLANEOUS INCOME 624410 2800 2800 2800 1247940 86948 -4125 108601 48598 60003 780336 688705 85631 6000 6511 5400 1067 44 66929 55512 10965 452 23290 23290 740 740 1598 1598 46467 22758 23709 158682 119041 39641 29494 8255 21239 16888 16044 844 SUPPLIES - FOOD 50133 50133 SUPPLIES - EDUCATIONAL 28062 28062 CREDIT LOSSES 11469 11469 MEMBERSHIP DUES 10324 10324 18247 6013 12234 1357771 1048521 302754 6496 536385 146942 64567 99031 12127 26535 167 633863 322995 296537 310868 33396 34727 943179 618103 30151 13575 200000 230151 13575 X 706686 598186 6342 6342 713028 604528 943179 618103 X -109831 1331 X false true X true false X 719633 737738 831166 847959 1165117 4301613 719633 737738 831166 847959 1165117 4301613 4301613 1389 1504 266 1613 4772 24728 19191 5974 2800 52693 4359078 377370 0.98680 0.98570 X PART II, LINE 10 OTHER INCOME 52,693 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 33396 2944 1613 34727 29445 3951 33396 36040 -5091 1504 29445 32085 5344 1389 36040 28572 4835 1322 32085 1.00000 true false 158100 158100 250000 191224 58776 55205 30011 25194 170558 101760 68798 310868 CFSJC ENDOWMENT ASSET 34727 34727 X 1255009 7069 7069 1247940 1247940 1363509 5738 5738 1357771 1357771 SCHEDULE D, PAGE 2, PART V, LINE 4 THE ORGANIZATION WILL USE THE INCOME FROM ITS ENDOWMENT FUNDS FOR USE IN ITS OPERATIONS IN FUTURE YEARS. SCHEDULE D, PAGE 3, PART X THE ORGANIZATION HAS ADOPTED THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAX GUIDANCE WHICH CLARIFIES THE ACCOUNTING AND RECOGNITION FOR TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN ITS INCOME TAX RETURNS. THIS STANDARD ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED, OR EXPECTED TO BE CLAIMED, ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THIS GUIDANCE, THE ORGANIZATION MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFITS THAT COULD BE RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH POSITIONS WOULD BE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THE GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ALSO ADDRESSES DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES ON INCOME TAXES, AND ACCOUNTING IN INTERIM PERIODS. THE ORGANIZATION DOES NOT ACCRUE INTEREST OR PENALTIES ASSOCIATED WITH UNCERTAIN TAX POSITIONS AS PART OF THE INCOME TAX PROVISION. AT DECEMBER 31, 2024 AND 2023, THERE WERE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES. THE ORGANIZATION IS NO LONGER SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE OR THE STATE OF INDIANA FOR YEARS ENDED PRIOR TO DECEMBER 31, 2021. SCHEDULE D, PAGE 4, PART XI, LINE 2D CHANGE IN BENEFICIAL INTEREST IN COMMUNITY FOUNDATION 1,331 SPECIAL EVENT DIRECT DONOR BENEFITS 5,738 SCHEDULE D, PAGE 4, PART XII, LINE 2D SPECIAL EVENT DIRECT DONOR BENEFITS 5,738 TACO BATTLE 24882 24882 5738 24882 24882 5738 5738 -5738 FORM 990 - ORGANIZATION'S MISSION TO PROMOTE THE EDUCATIONAL, SOCIAL AND ECONOMIC SUCCESS OF CULTURALLY DIVERSE CHILDREN AND THEIR FAMILIES BY PROVIDING QUALITY PROGRAMS AND SERVICES TO LOW-INCOME FAMILIES AND SINGLE PARENTS AS WELL AS OTHERS IN NEED. FORM 990, PART VI FORM 990, PART VI, LINE 15A THE DIRECTORS' SALARIES ARE APPROVED AT BOARD LEVEL. IT IS BASED ON EXISTING BUDGET AND FUNDS RAISED FOR THE DIRECTOR OF DEVELOPMENT & COMMUNITY OUTREACH. FORM 990, PAGE 6, PART VI, LINE 11B THE ORGANIZATION'S DIRECTOR OF DEVELOPMENT AND COMMUNITY OUTREACH AND DIRECTOR OF PROGRAM AND OPERATIONS REVIEW THE FORM 990 AND DISCUSS ITS CONTENTS WITH THE BOARD BEFORE THE RETURN IS FILED. FORM 990, PAGE 6, PART VI, LINE 12C THE ORGANIZATION'S DIRECTOR OF DEVELOPMENT AND COMMUNITY OUTREACH AND DIRECTOR OF PROGRAM AND OPERATIONS AND THE BOARD REVIEW ALL VENDOR RELATIONSHIPS FOR POTENTIAL CONFLICTS OF INTEREST WITH KEY EMPLOYEES AND BOARD MEMBERS PRIOR TO PURCHASING GOODS AND/OR SERVICES. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9 CHANGE IN VALUE OF BENEFICIAL INTEREST IN ASSETS 1,331