2025-08-18T08:03:00-05:00 2025-03-31 474526160 EFPR GROUP CPAS PLLC 6390 MAIN STREET SUITE 200 WILLIAMSVILLE NY 14221 990 2024-04-01 160954745 IBERO-AMERICAN ACTION LEAGUE INC IBER 5852568900 124 EVERGREEN STREET ROCHESTER NY 14605 ANGELICA PEREZ-DELGADO PRESIDENT & CEO 5852568900 2025-08-14 1 0 DAVID A URBAN CPA P00630018 7166340700 2025-08-14 2024 2025-03-06 01:10:19Z ANGELICA PEREZ-DELGADO 124 EVERGREEN STREET ROCHESTER NY 14605 18132080 0 X WWW.IBERO.ORG X 1968 NY IBERO-AMERICAN ACTION LEAGUE, INC. FOSTERS THE GROWTH AND DEVELOPMENT OF HISPANICS AND OTHER MINORITIES IN ROCHESTER, NEW YORK AND THE SURROUNDING AREA BY PROVIDING CULTURALLY SENSITIVE PROGRAMS AND SERVICES INTENDED TO RAISE SOCIOECONOMIC STATUS, WELL-BEING, AND CITIZENSHIP AWARENESS OF THESE INDIVIDUALS. ITS GOALS ARE TO STRENGTHEN FAMILIES AND TO PROVIDE THE TOOLS AND RESOURCES THAT ENABLE ITS CONSTITUENTS TO ACHIEVE SOCIAL AND ECONOMIC INDEPENDENCE. 11 11 208 2 0 0 8579664 14093949 2603743 3756978 619221 3933 356199 277220 12158827 18132080 2184320 6298080 0 0 6451793 7643148 0 0 0 3456186 3439017 12092299 17380245 66528 751835 9257422 8510580 9272015 7753243 -14593 757337 X TO FOSTER GROWTH AND DEVELOPMENT,PRIMARILY OF HISPANICS, BY PROVIDING ADVOCACY, ALONG WITH CULTURALLY SENSITIVE PROGRAMS AND SERVICES, WHICH ARE INTENDED TO RAISE THEIR SOCIOECONOMIC STATUS, WELL BEING, AND CITIZENSHIP AWARENESS. 0 0 1455548 22613 4061007 DEVELOPMENTAL DISABILITIES - ASSISTS DEVELOPMENTALLY DISABLED, PRIMARILY LATINO INDIVIDUALS BY PROVIDING COUNSELING, EDUCATION, CASE MANAGEMENT AND SUPPORT. INCLUDES SUPERVISED AND SUPPORTIVE COMMUNITY RESIDENCES AND INDIVIDUAL RESIDENTIAL ALTERNATIVE HOMES, DAY HABILITATION, COMMUNITY HABILITATION, SUPPORTED EMPLOYMENT, PREVOCATIONAL SERVICES AND RESPITE SERVICES. APPROXIMATELY 190 INDIVIDUALS SERVED IN FISCAL YEAR 2024-2025 1954195 930 EARLY CHILDHOOD SERVICES-OPERATES A DAY CARE FACILITY THAT PRIMARILY SERVES LATINO CHILDREN IN A BILINGUAL AND BICULTURAL SETTING. INCLUDES HEAD START, SUMMER LEAP AND UNIVERSAL PRE-K. APPROXIMATELY 135 INDIVIDUALS SERVED IN FISCAL YEAR 2024-2025. 8885528 6040597 CARE MANAGEMENT - PROVIDES CARE MANAGEMENT SERVICES TO ENSURE ALL THOSE INVOLVED IN INDIVIDUAL CARE ARE WORKING TOGETHER AND SHARING THE NECESSARY INFORMATION IN SUPPORTING A PERSON'S HEALTH. CARE MANAGERS HELP COORDINATE NOT JUST MEDICAL, MENTAL HEALTH AND SUBSTANCE ABUSE SERVICES, BUT ALSO THE SOCIAL SERVICE NEEDS OF THE INDIVIDUAL. APPROXIMATELY 2,276 INDIVIDUALS SERVED IN FISCAL YEAR 2024-2025. 628729 15395 YOUTH SERVICES - PROVIDES FAMILY SERVICES ASSISTANCE, ASPIRA MENTORING, RESTORATIVE JUSTICE AND SCHOOL-BASED SUBSTANCE ABUSE PREVENTION SERVICES. PROGRAMS ARE DESIGNED TO IMPROVE STUDENT ATTENDANCE, ACADEMIC PERFORMANCE AND PARENT ENGAGEMENT IN THE SCHOOLS AND AIM TO ADDRESS ISSUES THAT CAUSE LOW LEVELS OF ACHIEVEMENT, LOW GRADUATION RATES, AND HIGH DROPOUT RATES, TO TEACH RESTORATIVE CONVERSATION STRATEGIES TO REDUCE CONFLICTS AND SUSPENSIONS AND PREVENT SUBSTANCE ABUSE. YOUTH SERVICES SERVED APPROXIMATELY 8,229 INDIVIDUALS IN FISCAL YEAR 2024-2025. 550340 2138 COMMUNITY RESOURCE CENTER - PROVIDES CASE MANAGEMENT FOR INDIVIDUALS IN NEED OF A COMPREHENSIVE NEEDS ASSESSMENT, DOCUMENT COMPLETION, APARTMENT LISTINGS, LANDLORD STATEMENTS, BIRTH CERTIFICATE APPLICATIONS, CLOTHING REFERRALS, BIKE REFERRALS, BASIC NEEDS AND VERBAL TRANSLATIONS IN ADDITION TO EMERGENCY FINANCIAL ASSISTANCE AND EDUCATION SERVICES TO ENGLISH SPEAKERS OF OTHER LANGUAGES (ESOL), BILINGUAL HIGH SCHOOL EQUIVALENCY (GED) AND ONSITE HELP TO INDIVIDUALS TO FIND THE BEST HEALTH PLANS FOR THEIR NEEDS. APPROXIMATELY 3,232 INDIVIDUALS WERE SERVED IN 2024-2025. 1223243 214463 FAMILY SUPPORT AND SENIOR CITIZENS - APPROXIMATELY 27 INDIVIDUALS WERE SERVED IN 2024-2025. 375351 1944 CENTRO DE ORO (GOLDEN CENTER) SERVES AS AN EDUCATIONAL CENTER AND A HOME-AWAY-FROM-HOME FOR SENIORS. OUR FOCUS IS TO COMBAT SOCIAL ISOLATION AND PROVIDE NUTRITIONAL MEALS FOR THIS UNDERSERVED POPULATION. BREAKFAST AND LUNCH IS APPROVED BY THE MONROE COUNTY OFFICE FOR THE AGING AND IF QUALIFIED, THE PARTICIPANT CAN RECEIVE TRANSPORTATION TO AND FROM THE SENIOR CENTER. ALL STAFF IS BILINGUAL AND BICULTURAL IN ENGLISH AND IN SPANISH. CENTRO DE ORO ENSURES DAILY THERAPEUTIC ACTIVITIES AND PROGRAMS THAT PROVIDE MENTAL STIMULATION, PROMOTE PHYSICAL MOVEMENTS, ENHANCE SOCIAL CONNECTEDNESS, AND FOSTER HEALTHY LIVING. APPROXIMATELY 81 INDIVIDUALS WERE SERVED. 2777663 233940 15072934 1 1 0 0 0 0 0 0 0 1 1 1 0 1 1 1 0 1 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 1 0 0 0 1 240 0 1 208 1 0 0 0 0 0 0 0 0 0 0 0 0 X 11 11 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 NY X ENGELS PARED 5852568900 124 EVERGREEN STREET ROCHESTER NY 14605 ARLINE SANTIAGO BOARD CHAIR 1.00 0.50 X X 0 0 0 JAMES SUTTON VICE CHAIR 1.00 0.00 X X 0 0 0 JOSE ROSARIO TREASURER 1.00 0.50 X X 0 0 0 DIANE CECERO SECRETARY 1.00 0.00 X X 0 0 0 DENISHEA ORTIZ BOARD MEMBER 1.00 0.00 X 0 0 0 IRENE SANCHEZ BOARD MEMBER 1.00 0.50 X 0 0 0 VICTOR SANCHEZ BOARD MEMBER 1.00 0.50 X 0 0 0 EMETERIO OTERO BOARD MEMBER 1.00 0.50 X 0 0 0 THOMAS HERNANDEZ BOARD MEMBER 1.00 0.00 X 0 0 0 BERTA RIVERA BOARD MEMBER 1.00 0.00 X 0 0 0 MILAGROS CONCEPCION BOARD MEMBER 1.00 0.00 X 0 0 0 ANGELICA PEREZ-DELGADO PRESIDENT & CEO 32.00 8.00 X 150242 0 22050 LUCIA COLINDRES-VASQUEZ CHIEF PROGRAM OFFICER 40.00 0.00 X 101863 0 0 EUGENIO MARLIN EXECUTIVE VICE PRESIDENT, IADC 1.00 40.00 X 109407 0 15991 361512 0 38041 3 0 1 0 HAMILTON STERN CONSTRUCTION LLC 3850 MONROE AVENUE PITTSFORD NY 14534 CONSTRUCTION 353851 JERUSALEM MANAGEMENT LLC PO BOX 6632 ALBANY NY 12206 PROPERTY MANGEMENT 318860 ROCON PROPERTY MANAGEMENT LLC PO BOX 30842 ROCHESTER NY 14603 PROPERTY MANGEMENT 227874 CAMPUS VIEW APARTMENT LLC PO BOX 11-600 ALBANY NY 12211 CONTRACTED SERVICES 218073 LJF MANAGEMENT LLC PO BOX 11-600 ALBANY NY 12211 PROPERTY MANGEMENT 153570 5 212302 11951762 1929885 14093949 MEDICAID FEES 624200 3646886 3646886 RENTAL REVENUE 624200 69002 69002 SERVICE FEES 624200 39110 39110 CLIENT FEES 624200 1980 1980 3756978 3933 3933 MISCELLANEOUS REVENUE 624200 304029 304029 LOSS ON INVESTMENT IN SUBSIDIARY 624200 -26809 -26809 277220 18132080 4061007 0 -22876 6298080 6298080 150242 121127 29115 6608269 5327659 1280610 372008 299917 72091 512629 413287 99342 67564 45917 21647 782389 531718 250671 114051 85013 29038 262516 239152 23364 179218 121798 57420 1176886 1010110 166776 122096 92841 29255 20393 17843 2550 126909 6119 120790 149058 135952 13106 161845 118030 43815 OTHER 172932 128903 44029 REPAIRS & MAINTENANCE 49258 43853 5405 TELEPHONE 28338 18352 9986 MINOR EQUIPMENT 15553 14674 879 10011 2589 7422 17380245 15072934 2307311 0 228212 375134 1327876 1989541 2421088 143617 200130 40300 64484 2402143 1363759 1027939 1038384 447806 442786 4052131 3968574 9257422 8510580 1520563 1209425 2575055 1410871 1145726 1141764 4030671 3991183 9272015 7753243 X -595608 176322 581015 581015 -14593 757337 9257422 8510580 751835 20095 0 X X 0 1 X 1 1 1 X 7281746 6683783 7904263 8579664 14093949 44543405 7281746 6683783 7904263 8579664 14093949 44543405 44543405 2249 369 6226 52020 3933 64797 71392 290849 326629 356199 304029 1349098 45957300 22976783 0.96920 0.95610 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 581015 581015 602305 21290 581015 623555 21250 602305 493547 150537 20529 623555 380323 133757 20533 493547 0.00000 0.40182 0.59818 1 0 102883 102883 2048740 1206162 842578 179465 157597 21868 71055 71055 1038384 FUNDS HELD BY ROCHESTER AREA COMMUNITY FOUNDATION 442786 F 442786 DUE FROM RELATED PARTY 1831 INTANGIBLE ASSET 306250 INVESTMENT IN SUBSIDIARY 309499 RIGHT OF USE ASSET - OPERATING LEASE 3350994 3968574 DUE TO AFFILIATES 640189 OPERATING LEASE LIABILITY 3350994 3991183 X 18280447 20095 128272 148367 18132080 0 18132080 17508517 128272 128272 17380245 0 17380245 PART V, LINE 4: THE EARNINGS ON ENDOWMENT FUNDS ARE USED TO GIVE SCHOLARSHIPS TO SELECTED INDIVIDUALS. PART X, LINE 2: IBERO, IADC, EL CAMINO HDFC, EL CAMINO II HDFC, PUEBLO NUEVO I HDFC HOUSING, EDISON, AMAPOLA, AND BUENA VISTA ARE NOT-FOR-PROFIT CORPORATIONS EXEMPT FROM INCOME TAXES AS CORPORATIONS QUALIFIED UNDER SECTION 501(C)(3)OF THE INTERNAL REVENUE CODE. THESE NOT-FOR-PROFIT CORPORATIONS HAVE ALSO BEEN CLASSIFIED BY THE INTERNAL REVENUE SERVICE AS ENTITIES THAT ARE NOT PRIVATE FOUNDATIONS. INVESTORS, EL CAMINO, EL CAMINO II, CAMINO DEL REY INC., CAMINO DEL REY II, INC., PUEBLO NUEVO I, PUEBLO NUEVO II, PUEBLO NUEVO MM AND PUEBLO NUEVO BARE ARE FOR-PROFIT CORPORATIONS. 1 CLIENT ASSISTANCE - MIGRANT SERVICES 332 3238080 SCHOLARSHIP 57 60000 PART I, LINE 2: THE ORGANIZATION'S CFO COMPILES MONTHLY REPORTS SUMMARIZING THE PERFORMANCE OF EACH GRANT PROGRAM. 0 0 0 0 0 0 0 0 0 ANGELICA PEREZ-DELGADO PRESIDENT & CEO 150242 0 0 0 0 0 0 0 22050 0 172292 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS REVIEWED BY THE BOARD OF DIRECTORS PRIOR TO SUBMISSION. FORM 990, PART VI, SECTION B, LINE 12C CONFLICT OF INTEREST STATEMENTS ARE SIGNED BY BOARD MEMBERS AND KEY EMPLOYEES ON AN ANNUAL BASIS. THE AGENCY FOLLOWS UP ON ANY UNSIGNED CONFLICT OF INTEREST STATEMENTS UNTIL THEY ARE RECEIVED. CONFLICTS ARE HANDLED ON A CASE BY CASE BASIS, WITH THE PARTY WITH THE CONFLICT ABSTAINING FROM VOTING WHEN APPROPRIATE. FORM 990, PART VI, SECTION B, LINE 15 AN EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS MEETS TO REVIEW AND GO OVER THE CEO'S PERFORMANCE EVALUATION. THE DETERMINATION OF THE COMPENSATION LEVEL INVOICES A COMPARISON OF THE COMPENSATION LEVELS TO THE COMPENSATION LEVELS OF THE EQUIVALENT SENIOR OFFICERS FROM OTHER CHARITABLE SERVICE ORGANIZATIONS OPERATING IN METROPOLITAN AREAS THAT HAVE COMPARABLE REVENUES, EMPLOYEES AND SERVICE POPULATION. THE COMMITTEE MUST OBTAIN THIS COMPARISON DATA FROM AN EXPERT SOURCE OR FROM INDUSTRY SURVEYS CONDUCTED BY AN INDEPENDENT SOURCE. IF NO INDEPENDENT SOURCE IS AVAILABLE, THE COMMITTEE MAY OBTAIN COMPARABLE DATA BY DOCUMENTING THE COMPENSATION PAID TO OFFICERS HOLDING SIMILAR POSITIONS IN SIMILAR ORGANIZATIONS. A COMPNESATION LEVEL IS DETERMINED BASED UPON THE ABOVE PROCEDURES AND THEN VOTED ON AND APPROVED BY THE COMMITTEE AND REPORTED TO THE FULL BOARD. THE FULL BOARD MUST THEN CONSIDER AND ADOPT BY FORMAL RESOLUTION THE EXECUTIVE COMMITTEE'S REPORT. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART XII, LINE 2C: THE PROCESS FOR AUDIT OVERSIGHT AND AUDITOR SELECTION HAS NOT CHANGED FROM THE PRIOR YEAR. IBERO-AMERICAN DEVELOPMENT CORPORATION 954 CLIFFORD AVE ROCHESTER NY 14621 161303858 MANAGE REAL PROPERTY AND REFURBISH OR BUILD HOMES NY 501(C)(3) LINE 12D, III-O IBERO-AMERICAN ACTION LEAGUE INC 0 EDISON HOUSING DEVELOPMENT FUND CORPORATION 817 EAST MAIN STREET ROCHESTER NY 14605 161526969 RENTAL/PROPERTY MANAGEMENT OF LOW-INCOME HOUSING FOR DEVELOPMENTALLY DISABLE NY 501(C)(3) LINE 7 IBERO-AMERICAN DEVELOPMENT CORPORATION 0 IBERO HOUSING CORPORATION 817 EAST MAIN STREET ROCHESTER NY 14605 161486700 RENTAL/PROPERTY MANAGEMENT OF LOW-INCOME HOUSING FOR DEVELOPMENTALLY DISABLE NY 501(C)(3) LINE 7 IBERO-AMERICAN DEVELOPMENT CORPORATION 0 AMAPOLA HOUSING CORPORATION 817 EAST MAIN STREET ROCHESTER NY 14605 161570117 RENTAL/PROPERTY MANAGEMENT OF LOW-INCOME HOUSING FOR DEVELOPMENTALLY DISABLE NY 501(C)(3) LINE 7 IBERO-AMERICAN DEVELOPMENT CORPORATION 0 BUENA VISTA HOUSING DEVELOPMENT CORPORATION 817 EAST MAIN STREET ROCHESTER NY 14605 161871723 RENTAL/PROPERTY MANAGEMENT OF LOW-INCOME HOUSING FOR DEVELOPMENTALLY DISABLE NY 501(C)(3) LINE 7 IBERO-AMERICAN DEVELOPMENT CORPORATION 0 IBERO-AMERICAN INVESTORS CORPORATION 817 EAST MAIN STREET ROCHESTER NY 14605 161136198 INVESTMENT IN SMALL BUSINESSES NY IBERO-AMERICAN ACTION LEAGUE INC C 6547 309499 1.00000 0 0 0 0 1 1 0 0 0 0 1 1 0 0 1 1 0 1 0 0