2025-05-05T13:50:56-05:00 2024-06-30 871353108 EISNER ADVISORY GROUP LLC 130 NORTH 18TH STREET SUITE 3000 PHILADELPHIA PA 191032757 990 2023-07-01 542152662 2800 AMERICAN STREET COMPANY 2800 2157638870 216 WEST SOMERSET STREET PHILADELPHIA PA 19133 MARY LYNN ALVARINO CFO-CONGRESO 2157638870 2025-04-22 1 1 HELEN M MARTIN P01330899 2158818800 2023 2025-03-06 01:10:19Z MARY LYNN ALVARINO 216 WEST SOMERSET STREET PHILADELPHIA PA 19133 1153314 0 X N/A X 2004 PA 2800 AMERICAN STREET IS ORGANIZED FOR THE BENEFIT OF, TO PERFORM THE FUNCTIONS OF, AND TO CARRY OUT THE PURPOSES OF CONGRESO DE LATINOS UNIDOS, INC. 2800 AMERICAN STREET WILL ENGAGE IN ACTIVITIES THAT CONGRESO WOULD OTHERWISE ENGAGE IN ON ITS OWN BEHALF, SUCH AS HOLDING TITLE TO AND MANAGING REAL PROPERTY FOR THE BENEFIT OF CONGRESO. 4 2 0 2 0 0 0 0 1143291 1148440 1987 4874 0 0 1145278 1153314 0 0 0 0 0 0 0 0 0 1292073 1292659 1292073 1292659 -146795 -139345 15400468 15115579 9214087 9068543 6186381 6047036 X 2800 AMERICAN STREET IS ORGANIZED FOR THE BENEFIT OF, TO PERFORM THE FUNCTIONS OF, AND TO CARRY OUT THE PURPOSES OF CONGRESO DE LATINOS UNIDOS, INC. 2800 AMERICAN STREET WILL ENGAGE IN ACTIVITIES THAT CONGRESO WOULD OTHERWISE ENGAGE IN ON ITS OWN BEHALF, SUCH AS HOLDING TITLE TO AND MANAGING REAL PROPERTY FOR THE BENEFIT OF CONGRESO. 0 0 1292659 1149467 EXEMPT FUNCTION REAL PROPERTY RENTAL TO AFFILIATED ORGANIZATIONS. 1292659 1 0 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 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 3 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 4 2 0 0 0 0 1 1 1 1 0 0 0 1 1 1 1 0 0 0 0 0 X MARY LYNN ALVARINO 2157638870 216 W SOMERSET STREET PHILADELPHIA PA 19133 RICH DEPIANO JR BOARD CHAIR & PRESIDENT 1.00 3.00 X X 0 0 0 ROBERT AHRENS SECRETARY 1.00 3.00 X X 0 0 0 JANETTE DIAZ MEMBER 1.00 37.50 X 0 218015 18818 MARY LYNN ALVARINO MEMBER 1.00 37.50 X 0 10096 538 0 228111 19356 0 0 1 0 0 RENTAL INCOME 531310 811214 811214 CAM CHARGES 531310 337226 337226 1148440 4874 4874 1153314 1148440 0 4874 3503 3503 322256 322256 533438 533438 332557 332557 98454 98454 FEES AND SERVICES 1763 1763 BAD DEBT 688 688 1292659 1292659 0 0 39264 7585 1069568 1147926 56218 54080 17926699 5768862 12483606 12157837 1751812 1748151 15400468 15115579 19409 0 9186873 9019117 7805 49426 9214087 9068543 X 6186381 6047036 6186381 6047036 15400468 15115579 -139345 0 X 0 1 X 1 0 X X 1 CONGRESO DE LATINOS UNIDOS INC 232051143 7 1 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 17840077 5726560 12113517 78182 33862 44320 8440 8440 0 12157837 DUE FROM AFFILIATES 1483268 DEFERRED RENTAL INCOME 264883 1748151 INTEREST PAYABLE 7593 UNEARNED REVENUE 41833 49426 X PART X, LINE 2: THE INTERNAL REVENUE SERVICE HAS CLASSIFIED CONGRESO, 2800 AMERICAN, AND 216 SOMERSET 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. U.S. GAAP REQUIRES 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 JUNE 30, 2024 AND 2023, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE 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, 2024 OR 2023. BECAUSE CONGRESO IS THE SOLE MEMBER OF CBS, THIS LLC IS INCLUDED IN CONGRESO'S TAX RETURN. 0 0 0 0 0 0 0 0 0 JANETTE DIAZ MEMBER 0 218015 0 0 0 0 0 6619 0 12199 0 236833 0 0 PART I, LINE 3 COMPENSATION PROCEDURES ALL COMPENSATION IS PAID BY A RELATED ORGANIZATION, CONGRESO DE LATINOS UNIDOS, INC. A PHILADELPHIA AUTHORITY FOR INDUSTRIAL DEVELOPMENT 232237287 71781XFP3 2018-12-21 3983267 2800 AMERICAN STREET PROJECT - NO. A3 0 0 0 B PHILADELPHIA AUTHORITY FOR INDUSTRIAL DEVELOPMENT 232237287 71781XFN8 2018-12-21 2545256 2800 AMERICAN STREET PROJECT - NO. A2 0 0 0 C PHILADELPHIA AUTHORITY FOR INDUSTRIAL DEVELOPMENT 232237287 71781XFM0 2018-12-21 1322393 2800 AMERICAN STREET PROJECT - NO. A1 0 0 0 A 3983267 290065 75751 3617451 2018 0 0 1 1 B 2545256 180978 47262 2317016 2018 0 0 1 1 C 1322393 91920 24005 1206468 2018 0 0 1 1 A 0 1 0 0 0 0 0 0 0 B 0 1 0 0 0 0 0 0 0 C 0 1 0 0 0 0 0 0 0 A 0 B 0 C 0 SCHEDULE K, PART II, PROCEEDS FORM 990, PART VI, SECTION A, LINE 6 CONGRESO DE LATINOS UNIDOS, INC. IS THE SOLE MEMBER OF THE ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 7A CONGRESO DE LATINOS UNIDOS, INC. APPOINTS THE DIRECTORS OF THE ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 7B THE APPROVAL OF CONGRESO DE LATINOS UNIDOS, INC. IS REQUIRED FOR ANY OF THE FOLLOWING ACTIONS BY THE ORGANIZATION: (A) ANY MERGER, DISSOLUTION, OR LIQUIDATION; (B) ANY AMENDMENTS TO THE ARTICLES OF INCORPORATION OR BYLAWS; (C) THE SALE, PLEDGE, LEASE (BUT ONLY A LEASE FROM THE ORGANIZATION OF SUBTANTIALLY ALL OF THE COPORATION'S REAL PROPERTY), OR OTHER TRANSFER OF ASSETS OTHER THAN TRANSACTIONS OCURRING IN THE ORDINARY COURSE OF BUSINESS; (D) THE ADOPTION OF THE CORPORATION'S ANNUAL CAPITAL AND OPERATING BUDGETS; (E) THE ISSUANCE OR ASSUMPTION OF ANY INDEBTEDNESS IN EXCESS OF FIFTY THOUSAND DOLLARS ($50,000); AND (F) THE EXECUTION OF ANY CONTRACT PROVIDING FOR THE MANAGEMENT OF THE ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 8B THE ORGANIZATION HAS NO COMMITTEES WITH AUTHORITY TO ACT ON ITS BEHALF. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED BY AND APPROVED BY ALL MEMBERS OF THE BOARD PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C ANY DIRECTORS, PRINCIPAL OFFICER, OR MEMBER OF A COMMITTEE WITH GOVERNING BOARD DELEGATED POWERS, WHO HAS DIRECT OR INDIRECT FINANCIAL INTEREST, IS AN INTERESTED PERSON AND COVERED UNDER THE CONFLICT OF INTEREST POLICY. ALL ACTUAL OR POTENTIAL CONFLICTS OF INTEREST MUST BE DISCLOSED TO THE GOVERNING BODY OF THE BOARD. AFTER DISCLOSURE AND DISCUSSION WITH THE INTERESTED PERSON, HE/SHE SHALL LEAVE THE GOVERNING BOARD WHILE THE DETERMINATION OF A CONFLICT OF INTEREST IS DISCUSSED AND VOTED ON. IF IT IS DETERMINED THAT A CONFLICT OF INTEREST EXISTS, AND THE COMPANY CANNOT OBTAIN A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT FROM A PERSON OR ENTITY THAT WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST, THE INTERESTED PERSON WILL BE PROHIBITED FROM PARTICIPATING IN THE GOVERNING BODY'S DELIBERATIONS AND DECISIONS IN THE TRANSACTION. FORM 990, PART VI, SECTION B, LINE 15 ALL COMPENSATION IS PAID BY A RELATED ORGANIZATION, CONGRESO DE LATINOS UNIDOS, INC. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, FORM 990, AND 1023 APPLICATION AVAILABLE TO THE PUBLIC UPON REQUEST. CONGRESO DE LATINOS UNIDOS INC 216 WEST SOMERSET STREET PHILADELPHIA PA 19133 232051143 SOCIAL SERVICES PA 501(C)(3) LINE 7 N/A 0 216 SOMERSET COMPANY 216 WEST SOMERSET STREET PHILADELPHIA PA 19133 233047862 SUPPORTING CONGRESO DE LATINOS UNIDOS PA 501(C)(3) LINE 12B, II CONGRESO DE LATINOS UNIDOS INC 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 1 0 0 0