2025-11-17T12:31:22-06:00 2024-12-31 333709623 COHNREZNICK ADVISORY LLC 621 CAPITOL MALL SUITE 2150 SACRAMENTO CA 95814 990 2024-01-01 954531076 EAST LA COMMUNITY CORPORATION EAST 3232694214 2917 EAST 1ST STREET 101 LOS ANGELES CA 90033 ADALIA RODRIGUEZ COO 3232694214 2025-11-17 1 1 ZACHARY SEGAL P01511850 9164429100 2025-11-17 2024 2025-03-06 01:10:19Z MONICA MEJIA 2917 EAST 1ST STREET 101 LOS ANGELES CA 90033 6661337 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. 10 10 31 50 0 0 1571303 1440089 2303783 5039874 11427 63611 521181 57097 4407694 6600671 0 0 0 0 2205793 2571785 0 0 243664 3093082 4554028 5298875 7125813 -891181 -525142 36884937 45414847 16363608 29792996 20521329 15621851 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 729060 23077 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. 5599539 5083220 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. 6328599 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 0 1 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 1 63 0 1 31 0 0 0 0 0 0 1 1 0 0 0 0 0 0 X 10 10 1 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 TREASURER 1.00 X X 0 0 0 ARNOLDO ULLOA BOARD MEMBER 1.00 X 0 0 0 DANIELLE GUILLEN BOARD MEMBER 1.00 X 0 0 0 JOSE OROZCO PELICO BOARD MEMBER 1.00 X 0 0 0 MANUEL BERNAL CHAIR 1.00 X X 0 0 0 MERCEDES MARTIN SECRETARY 1.00 X X 0 0 0 ORSON AGUILAR VICE CHAIR 1.00 X X 0 0 0 RIGOBERTO LOPEZ BOARD MEMBER 1.00 X 0 0 0 VICTOR LOPEZ BOARD MEMBER 1.00 X 0 0 0 YAMILETH VILLANUEVA BOARD MEMBER 1.00 X 0 0 0 YVONNE MONDRAGON BOARD MEMBER (OUTGOING) 1.00 X 0 0 0 ADALIA RODRIGUEZ VP OF HUMAN CAPITAL & COO 40.00 X 154297 0 4880 MONICA MEJIA PRESIDENT & CEO 40.00 X 191730 0 19848 ILAN SLOVIN ASSOCIATE VICE PRESIDENT 40.00 X 140691 0 4823 MANNY BARRIOS CONTROLLER 40.00 X 102734 0 11612 MATILDE SOTO LOPEZ DIRECTOR OF ASSET & PROPERT MGMT. 40.00 X 136989 0 16281 726441 0 57444 5 0 1 0 ELBA SCHILDCROUT 3311 W 3RD STREET APT 1-442 LOS ANGELES CA 90020 CONSULTING SERVICES 128400 COHNREZNICK 707 WILSHIRE BLVD SUITE 4950 LOS ANGELES CA 90017 AUDIT, TAX, AND ACCOUNTING SERVICES 123000 2 179094 49527 1211468 1440089 GROSS POTENTIAL TENANT 531110 2323945 2323945 DEVELOPER FEES 531110 1840448 1840448 MANAGEMENT FEES 531110 358096 358096 INTEREST FROM RENTAL P 531110 303159 303159 TENANT SERVICES FEES 531110 214226 214226 5039874 63611 0 63611 63611 63611 0 179094 60666 -60666 -60666 COMMUNICATION LEASE 900099 51340 51340 EXPENSE REFUNDS 900099 26077 26077 LAUNDRY AND VENDING 900099 5595 5595 34751 34751 117763 6600671 5106297 0 54285 373355 313430 30467 29458 1827758 1534539 149512 143707 17548 14714 1388 1446 192478 161397 15223 15858 160646 138773 8158 13715 39308 39308 38610 33658 4952 140960 104424 34241 2295 445551 365212 58862 21477 7721 7614 107 172260 135890 23590 12780 67042 17167 48015 1860 1259225 1142170 117055 29660 16382 12210 1068 18619 16755 1864 862862 862862 PARTNERSHIP LOSS 678571 678571 PERMITS AND LICENSES 24296 23629 667 TAXES/LICENSES/PERMITS 13600 13600 755743 747812 7931 7125813 6328599 553550 243664 5116457 3093720 595878 506464 1831461 3174612 10534723 11336740 260435 239622 29412871 7697669 15869975 21715202 -57217 1600858 2733225 3747629 36884937 45414847 434906 924335 135528 153378 15358010 28246205 435164 469078 16363608 29792996 X 14425659 10090765 6095670 5531086 20521329 15621851 36884937 45414847 X -525142 -4374336 X 0 1 X 1 0 X 2652767 2973876 1556494 1571303 1440089 10194529 4338916 5675647 2904302 2641057 5039874 20599796 6991683 8649523 4460796 4212360 6479963 30794325 0 0 0 30794325 105858 143577 1672 11427 262534 105858 143577 1672 11427 262534 117763 117763 7097541 8793100 4462468 4223787 6597726 31174622 0.98780 0.98800 0.00840 0.01200 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: COMMUNICATION LEASE - 2024 AMOUNT: $ 51,340. EXPENSE REFUNDS - 2024 AMOUNT: $ 26,077. LAUNDRY AND VENDING - 2024 AMOUNT: $ 5,595. MISCELLANEOUS - 2024 AMOUNT: $ 34,751. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 X 12786264 12786264 12672567 7003620 5668947 418217 316872 101345 523229 377177 146052 3012594 3012594 21715202 DEVELOPER FEE RECEIVABLES 1734524 RESTRICTED CASH 1981342 OTHER ASSETS 31763 3747629 INTEREST PAYABLE 469078 469078 X 18120068 12197968 12197968 5922100 678571 678571 6600671 34422229 27974987 27974987 6447242 678571 678571 7125813 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, 2024. THE COMPANY'S FEDERAL AND STATE INCOME TAX RETURNS PRIOR TO 2021 AND 2020, 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 12,137,302. FUNDRAISING EXPENSES 60,666. PART XI, LINE 4B - OTHER ADJUSTMENTS: PARTNERSHIP LOSS 678,571. PART XII, LINE 2D - OTHER ADJUSTMENTS: CONSOLIDATED EXPENSES 27,914,321. FUNDRAISING EXPENSES 60,666. PART XII, LINE 4B - OTHER ADJUSTMENTS: PARTNERSHIP LOSS 678,571. TASTE OF BOYLE HEIGHTS 179094 179094 21610 24455 3620 10981 179094 179094 21610 24455 3620 10981 60666 -60666 X X 0 0 0 0 0 0 0 1 0 MONICA MEJIA PRESIDENT & CEO 191730 0 0 0 0 0 5730 0 14118 0 211578 0 0 0 ADALIA RODRIGUEZ VP OF HUMAN CAPITAL & COO 154297 0 0 0 0 0 4670 0 210 0 159177 0 0 0 MATILDE SOTO LOPEZ DIRECTOR OF ASSET & PROPERT MGMT. 136980 0 0 0 9 0 4142 0 12139 0 153270 0 0 0 PART I, LINE 7 BONUS PAYMENTS WERE PAID BASED ON A BONUS POOL, FORMULA, AND SEVERAL METRIC FACTORS. THESE WERE PAID OUT AT THE DISCRETION OF THE BOARD. FORM 990, PART VI, SECTION A, LINE 2 RIGOBERTO LOPEZ & MANUEL BERNAL HAVE A BUSINESS RELATIONSHIP 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. 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