2024-04-16T11:37:39-05:00 2023-06-30 871353108 EISNER ADVISORY GROUP LLC 130 NORTH 18TH STREET SUITE 3000 PHILADELPHIA PA 191032757 990 2022-07-01 232051143 CONGRESO DE LATINOS UNIDOS INC CONG 2157638870 216 WEST SOMERSET STREET PHILADELPHIA PA 19133 MARY LYNN ALVARINO CFO 2157638870 2024-03-15 1 MARY LYNN ALVARINO 999009999 0 HELEN M MARTIN P01330899 2158818800 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z MARY LYNN ALVARINO 216 WEST SOMERSET STREET PHILADELPHIA PA 19133 28199941 0 X WWW.CONGRESO.NET X 1977 PA CONGRESO'S MISSION IS TO ENABLE INDIVIDUALS AND FAMILIES IN PREDOMINANTLY LATINO NEIGHBORHOODS TO ACHIEVE ECONOMIC SELF-SUFFICIENCY AND WELL BEING. 12 11 256 22 0 0 18806778 23048756 349936 358441 20655 -179814 50208 94837 19227577 23322220 3150083 3150427 0 0 12137666 12990324 0 0 149759 4767370 5292132 20055119 21432883 -827542 1889337 14689118 16771061 7961586 7735356 6727532 9035705 CONGRESO'S MISSION IS TO ENABLE INDIVIDUALS AND FAMILIES IN PREDOMINANTLY LATINO NEIGHBORHOODS TO ACHIEVE ECONOMIC SELF-SUFFICIENCY AND WELLBEING. IN FISCAL YEAR 2023, CONGRESO SERVED 11,880 UNDUPLICATED INDIVIDUALS. 0 0 7493663 59506 38123 EDUCATION AND WORKFORCE SERVICES: CONGRESO'S EDUCATION AND WORKFORCE SERVICES SERVE CHILDREN, YOUTH, AND ADULTS BY HELPING THEM REACH THEIR EDUCATIONAL AND PROFESSIONAL GOALS AND GUIDING THEM TOWARDS ECONOMIC SELF-SUFFICIENCY. THESE GOALS ARE ACCOMPLISHED THROUGH AFTERSCHOOL AND SUMMER PROGRAMMING, ADULT EDUCATION AND DIGITAL LITERACY CLASSES, GED CLASSES AND TESTING, INDUSTRY-RECOGNIZED CERTIFICATION COURSES, JOB READINESS TRAINING, AND POST-SECONDARY EDUCATION OPPORTUNITIES. FOR EXAMPLE, IN FISCAL YEAR 2023, CONGRESO HELPED 43 STUDENTS OBTAIN THEIR HIGH SCHOOL DEGREE OR GED, HELPED 231 CLIENTS OBTAIN AN INDUSTRY-RECOGNIZED CERTIFICATION AND HELPED 168 CLIENTS OBTAIN EMPLOYMENT. 9630197 3010878 FAMILY AND HOUSING SERVICES: CONGRESO'S FAMILY AND HOUSING SERVICES HELP PROMOTE HOUSEHOLD AND FAMILY STABILITY THROUGH PROGRAMS LIKE HOUSING COUNSELING, HOMEOWNERSHIP WORKSHOPS, TRUANCY PREVENTION, FAMILY SUPPORT SERVICES FOR DOMESTIC VIOLENCE SURVIVORS, CRIME VICTIMS AND FAMILIES, BREASTFEEDING AND PARENTING CLASSES, TAX PREPARATION AND FINANCIAL LITERACY SUPPORT. FOR EXAMPLE, IN FISCAL YEAR 2023, CONGRESO HELPED 582 CLIENTS AVOID HOMELESSNESS, HELPED 39 CLIENTS AVOID FORECLOSURE, HELPED 27 CLIENTS PURCHASE A HOME, HELPED 99 CLIENTS INCREASE THEIR FINANCIAL MANAGEMENT KNOWLEDGE AND HELPED 47 INDIVIDUALS INCREASE THEIR PARENTING KNOWLEDGE. 3158349 80043 376568 HEALTHCARE SERVICES: CONGRESO'S HEALTHCARE SERVICES PROMOTE INDIVIDUAL AND FAMILY WELL-BEING. PROGRAMS INCLUDE THE CONGRESO HEALTH CENTER, A FEDERALLY QUALIFIED HEALTH CENTER FOR CHILDREN AND ADULTS, HIV PREVENTION, TESTING, COUNSELING AND MEDICAL CASE MANAGEMENT. FOR EXAMPLE, IN FISCAL YEAR 2023, CONGRESO HELPED 91% OF CLIENTS ACHIEVE GOOD ADHERENCE TO HIV TREATMENT AND 91% ACHIEVED VIRAL LOAD SUPPRESSION. 20282209 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 1 0 1 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 36 0 1 256 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 12 11 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 PA X MARY LYNN ALVARINO 2157638870 216 WEST SOMERSET STREET PHILADELPHIA PA 19133 JANNETTE DIAZ PRESIDENT/CEO (EFF 3/11/23) 35.50 2.00 X X 157166 0 12592 MIGUEL F ALBAN CHAIR 2.00 X X 0 0 0 JULIO A CORREA VICE CHAIR 2.00 X X 0 0 0 MARIBEL HERNANDEZ SECRETARY 2.00 X X 0 0 0 ROBERT AHRENS TREASURER 2.00 2.00 X X 0 0 0 JOSE AGUIRRE BOARD MEMBER 2.00 X 0 0 0 LISETTE AGOSTO-CINTRON BOARD MEMBER 2.00 X 0 0 0 BRIDGETT M BATTLES BOARD MEMBER 2.00 X 0 0 0 RICHARD J DEPIANO BOARD MEMBER 2.00 2.00 X 0 0 0 RICARDO MALDONADO BOARD MEMBER (THRU 11/15/22) 2.00 X 0 0 0 MUSTAFA RASHED BOARD MEMBER 2.00 X 0 0 0 ANTHONY ROSADO BOARD MEMBER (THRU 3/10/23) 2.00 X 0 0 0 FERNANDO J TORRES BOARD MEMBER 2.00 X 0 0 0 OSCAR BUDEJEN BOARD MEMBER (EFF 5/18/23) 2.00 X 0 0 0 CAROLINA DIGIORGIO PRESIDENT/CEO (THRU 3/11/23) 35.50 2.00 X 228988 0 32967 LISA AUERBACH CFO (THRU 5/5/23) 35.50 2.00 X 138399 0 17877 BRENDAN CONLIN CHIEF PROGRAM OFFICER 37.50 X 167281 0 11627 DAISY ROSA VP OF FAMILY HOUSING SERVICES 37.50 X 117966 0 12539 RAPHAEL ARISMENDI VP OF EDUCATION AND WORKFORCE SERVICES 37.50 X 113786 0 12671 JUAN DE ANGULO VP STRATEGY AND ANALYSTICS 37.50 X 104649 0 11986 JULIA RIVERA CHIEF EXTERNAL AFFAIRS OFFICER 37.50 X 105749 0 12607 1133984 0 124866 11 0 1 0 BITTENBENDER CONSTRUCTION LP 5 N COLUMBUS BLVD PHILADELPHIA PA 19106 BUILDING CONTRACTOR 982946 PUBLIC HEALTH MANAGEMENT CORPORATION 1500 MARKET ST STE 1500 PHILADELPHIA PA 19102 PUBLIC HEALTH 541738 SMITH & SOLOMON 402 RISING SUN RD BORDENTOWN NJ 08505 JOB TRAINING 224092 AAA SCHOOL OF TRUCKING 442 GIRARD AVE PHILADELPHIA PA 19125 JOB TRAINING 181610 MAC'S JANITORIAL SERVICES 858 N LENOLA RD MOORESTOWN NJ 08057 JANITORIAL 160147 6 222466 17702449 5123841 23048756 FEE FOR SERVICE 621400 320318 320318 RENTAL/FACILITY MANAGEMENT FEES 531390 38123 38123 358441 98492 98492 89473 0 89473 89473 89473 4467272 4745578 -278306 -278306 -278306 81257 222466 132143 -50886 -50886 MISC REVENUE 541900 56250 56250 56250 23322220 414691 0 -141227 3150427 3150427 570988 271960 226526 72502 9993597 9897168 75484 20945 144561 143887 674 1476257 1432599 35846 7812 804921 776401 21877 6643 3670 3670 60019 60019 1613455 1598531 14924 71226 52511 16770 1945 506642 492261 14373 8 285221 275115 7752 2354 879842 725413 154429 97886 95580 2112 194 132624 84625 25490 22509 20583 20583 210118 207902 861 1355 327393 279821 47572 CLIENT ACTIVITIES AND I 402781 399141 3640 EQUIPMENT 380033 352028 26696 1309 FEES AND SERVICES 253896 46839 194874 12183 BAD DEBT 46743 46743 21432883 20282209 1000915 149759 33422 575072 707292 1506099 4926596 6512971 382359 609228 334501 292211 3121163 1167436 2088384 1953727 356684 2258822 3247394 2612486 3062931 14689118 16771061 826753 677856 18705 87927 388489 251375 6727639 6718198 7961586 7735356 X 1628722 1726385 5098810 7309320 6727532 9035705 14689118 16771061 1889337 418836 0 X 0 1 X 1 1 1 X 15419525 16751460 20806049 18806778 23048756 94832568 15419525 16751460 20806049 18806778 23048756 94832568 4488870 90343698 53421 37858 229969 126011 98492 545751 71764 72613 25095 14445 56250 240167 95618486 1975935 0.94480 0.95370 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 196348 15785 212133 202996 -6648 196348 202996 202996 1.00000 0.00000 0.00000 0 0 1846225 294263 1551962 226722 74511 152211 774240 527034 247206 273976 271628 2348 1953727 RIGHT OF USE ASSETS 2560462 EMPLOYEE RETENTION CREDIT RECEIVABLE 502469 3062931 DUE TO AFFILIATES 4157736 LEASE LIABILITY 2560462 6718198 X PART V, LINE 4: THE BOARD-DESIGNATED ENDOWMENT WAS FORMED WITH THE PURPOSE OF PROVIDING PERMANENT FUNDING FOR THE MISSION OF CONGRESO DE LATINOS UNIDOS. 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, 2023 AND 2022, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE CONSOLIDATED 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, 2023 OR 2022. BECAUSE CONGRESO IS THE SOLE MEMBER OF CBS, THIS LLC IS INCLUDED IN CONGRESO'S TAX RETURN. GALA LATINA 284655 204553 80102 76636 3500 50811 CELEBRA 19068 17913 1155 973 223 303723 222466 81257 76636 973 3500 51034 132143 -50886 1 NECESSITIES FOR EMERGENCY RELOCATIONS AND MORTGAGE/RENTAL ASSISTANCE PAYMENTS TO INDIVIDUALS OR FAMILIES, SOME WITH AIDS 582 3150427 CASH PART I, LINE 2: TO ENSURE ASSISTANCE IS USED FOR THE INTENDED PURPOSE OF AVOIDING FORECLOSURE OR EVICTION, MORTGAGE AND RENTAL ASSISTANCE PAYMENTS ARE MADE DIRECTLY TO THE PROGRAM PARTICIPANT'S LENDER OR LANDLORD. ALL PAYMENTS ARE APPROVED BY PROGRAM DIRECTOR AND DIVISIONAL VP BEFORE BEING FORWARDED TO FISCAL DEPARTMENT FOR PROCESSING. HOUSING SUPPORT CAN ALSO BE PROVIDED TO COVER NECESSITIES FOR EMERGENCY RELOCATIONS, UTILITY PAYMENTS OR CLOSING COST FOR FIRST-TIME HOME BUYERS. SUPPORT RECIPIENTS INCLUDE PERSONS WITH AIDS AND DOMESTIC VIOLENCE VICTIMS AND THEIR FAMILIES. IN THE CASE OF DOMESTIC VIOLENCE, ONE-TIME PAYMENTS COVER MOVE-IN COSTS, BACK MORTGAGE/RENT, SECUTRIY SYSTEMS, OR EMERGENCY TRAVEL. MORTGAGE/RENT PAYMENTS ARE MADE DIRECTLY TO LENDER/LANDLORD. FOR TRAVEL AND OTHER NECESSITIES, ADVANCE CHECKS REQUESTS ARE PROCESSED FOR CONGRESO STAFF TO PURCHASE TRANSPORTATION TOKENS OR TICKETS, GIFT CARDS FOR MEALS AND OTHER TRAVEL RELATED EXPENSES. CLIENTS ARE ELIGIBLE TO RECEIVE THIS EMERGENCY ASSISTANCE ONCE EVERY TWO YEARS. IN ADDITION TO EMERGENCY RELOCATION SUPPORT, DOMESTIC VIOLENCE VICTIMS ARE GIVEN RENTAL ASSISTANCE TO PREVENT THEM FROM ENTERING THE SHELTER SYSTEM. THIS COVERS MOVE-IN COSTS SUCH AS SECURITY DEPOSIT, MOVING SERVICES, GIFT CARDS FOR HOUSING SUPPLIES, SUPPORT FOR UTILIIES, AND A MONTHLY SUBSIDY AMOUNT FOR UP TO ONE YEAR. RENTAL ASSISTANCE PAYMENTS ARE MADE DIRECTLY TO PARTICIPANT'S LANDLORD. HOUSING ADVOCATES ALSO PROVIDE ONGOING SAFETY PLANNING. X X 0 0 0 0 0 0 0 0 0 CAROLINA DIGIORGIO PRESIDENT/CEO (THRU 3/11/23) 208988 0 20000 0 0 0 7084 0 25883 0 261955 0 0 0 BRENDAN CONLIN CHIEF PROGRAM OFFICER 154281 0 13000 0 0 0 2526 0 9101 0 178908 0 0 0 JANNETTE DIAZ PRESIDENT/CEO (EFF 3/11/23) 144166 0 13000 0 0 0 2390 0 10202 0 169758 0 0 0 LISA AUERBACH CFO (THRU 5/5/23) 125399 0 13000 0 0 0 2141 0 15736 0 156276 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B BEFORE IT IS FILED, THE FORM 990 IS REVIEWED AND APPROVED BY THE AUDIT COMMITTEE, FORMED BY MEMBERS OF THE BOARD WITH VAST EXPERIENCE IN FINANCE, AUDITS AND TAXES. THE FULL BOARD OF DIRECTORS RECEIVES A COPY OF THE 990 FOR REVIEW AFTER IT IS APPROVED BY THE AUDIT COMMITTEE. FORM 990, PART VI, SECTION B, LINE 12C THE DIRECTOR OF EMPLOYEE RELATIONS, WITH CHIEF EXECUTIVE OFFICER INVOLVEMENT, IS RESPONSIBLE FOR OVERSEEING THE IMPLEMENTATION OF THE CONFLICT OF INTEREST POLICY. THE AGENCY REQUESTS THAT ALL NEW EMPLOYEES SIGN THIS POLICY. THE DIRECTOR OF EMPLOYEE RELATIONS MONITORS PERIODICALLY, THROUGH A SAMPLE PROCESS, PROPOSED OR ONGOING TRANSACTIONS OF THE ORGANIZATION FOR CONFLICTS OF INTEREST AND DISCLOSES THEM TO THE BOARD AND STAFF, AS APPROPRIATE, WHETHER DISCOVERED BEFORE OR AFTER THE TRANSACTION HAS OCCURRED. FORM 990, PART VI, SECTION B, LINE 15 THE ANNUAL SALARY OF THE CHIEF EXECUTIVE OFFICER IS DETERMINED BY THE BOARD OF DIRECTORS IN A SPECIAL, CLOSED SESSION. IT IS REVIEWED ANNUALLY AND IT TAKES INTO CONSIDERATION MARKET COMPARISON, AGENCY SALARY GUIDELINES, AND PERFORMANCE. THE ANNUAL SALARIES OF THE ORGANIZATION'S OFFICERS AND KEY EMPLOYEES ARE DETERMINED BASED ON THE AGENCY'S SALARY GUIDELINES. THE GUIDELINES ESTABLISH A STARTUP SALARY AMOUNT PER POSITION BASED ON MARKET AVERAGE PLUS AN AMOUNT DETERMINED BY YEARS OF EXPERIENCE, EDUCATION, LANGUAGE SKILLS, INDUSTRY ADJUSTMENT, ETC. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, 990 AND 1023 STATEMENTS AVAILABLE TO THE PUBLIC AND ARE ALSO AVAILABLE UPON WRITTEN, ELECTRONIC, AND VERBAL REQUEST. CONGRESO BUSINESS SERVICES LLC 216 WEST SOMERSET STREET PHILADELPHIA PA 19133 FACILITIES MANAGEMENT PA 38123 16085 CONGRESO DE LATINOS UNIDOS INC 2800 AMERICAN STREET COMPANY 216 WEST SOMERSET STREET PHILADELPHIA PA 19133 542152662 SUPPORT CONGRESO SERVICES PA 501(C)3 LINE 12A, I CONGRESO DE LATINOS UNIDOS INC 0 216 SOMERSET COMPANY 216 WEST SOMERSET STREET PHILADELPHIA PA 19133 233047862 SUPPORT CONGRESO SERVICES PA 501(C)3 LINE 12A, I CONGRESO DE LATINOS UNIDOS INC 0 APPRENDIZAJE SUPERIOR DE LA COMUNIDAD LLC 216 WEST SOMERSET STREET PHILADELPHIA PA 19133 271294338 EDUCATION PA N/A RELATED 0 1 0.50000 0 0 0 1 0 0 0 0 0 0 1 0 0 0 0 0 1 0 0