2024-05-07T15:07:12-07:00 2023-06-30 680260103 REGALIA & ASSOCIATES CPAS 103 TOWN COUNTRY DR STE K DANVILLE CA 94526 990 2022-07-01 943209018 Los Cenzontles Mexican Arts Center LOSC 5102338015 13108 San Pablo Avenue San Pablo CA 94805 Eugene Rodriguez Executive Director 5102338015 2024-05-07 true Eugene Rodriguez 999009999 true Douglas W Regalia P00186389 9253140390 2 AAL1 IAL1 FAL1 2022 2023-04-26 12:10:37Z Eugene Rodriguez 13108 San Pablo Avenue San Pablo CA 94805 1207821 false X www.loscenzontles.com X 1994 CA Los Cenzontles is an innovative Lat- ino-led arts organization that cultivates young voices, builds strong and vibrant communities, and raises awareness of Latino culture in America through partici- patory cultural programming, outreach, performances, and digital media content. 9 8 12 50 0 1165477 1056429 32133 82883 21947 36773 -5892 31736 1213665 1207821 0 0 738239 733074 0 184851 507398 505897 1245637 1238971 -31972 -31150 3943775 3927540 336513 312061 3607262 3615479 Los Cenzontles Mexican Arts Center is a Latino-led, grassroots, artist-driven organization that promotes Mexican-American cultural awareness and understanding in the San Francisco Bay Area and beyond. false false 905429 114619 The Academy-----------* Provided rigorous training in traditional Mexican cultural arts, including musical instruments, voice, dance, and arts and crafts, to hundreds of students.Faculty, recognized for their expertise, maintained a disciplined yet enjoyable learning environment, fostering respect and fun.* Enhanced students' life skills in listening, communication, teamwork, and self-expression, essential for personal and community growth.* Hosted a three-month residency with Gilberto Gutirrez, a Son Jarocho master from Veracruz, who educated students in traditional styles and performed with them at various prominent venues. * Produced and released three music videos featuring student performances, with students also performing live at major events across California.Production and Performance--------------------------* Released four documentary films, including a full-length music documentary on the collaboration with Los Lobos' David Hidalgo, and two short documentaries highlighting musical work in Mexico with indigenous and traditional masters. A fourth documentary featuring Linda Ronstadt and La Marisoul, "Linda and La Marisoul: An Afternoon at Los Cenzontles," was released to widespread acclaim. * The Los Cenzontles Touring Group performed successfully at notable venues such as L.A.'s Getty Center, San Francisco's SFJazz, and Berkeley's UC Theater, along withseveral music festivals and concerts.* Launched a new website that won a Webby Award in the nonprofit category and significantly increased individual giving and donor engagement.* Our YouTube Channel, featuring over 600 videos, reached 50,000 subscribers and 40 million views, demonstrating substantial digital outreach and engagement. 905429 true true false false false false false false false false true false false true true true true false false false false false 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 true 35 0 true 12 true false false false false true true false false 0 false false false false false false false X 9 8 false false false false false false false true true false false true true true true true true true true false CA X X X Barbara Selhorst Business Mgr 5102338015 13108 San Pablo Avenue San Pablo CA 94805 Eugene Rodriguez Exec Director 40.00 0.00 X X 156220 0 35481 Marco Gonzales President 1.00 0.00 X X 0 0 0 Angel Abundez Director 0.50 0.00 X 0 0 0 Robert Aguallo Jr Treasurer 1.00 0.00 X X 0 0 0 Lucero Arellano Director 0.25 0.00 X 0 0 0 Sylvia Mullally Secretary 0.25 0.00 X 0 0 0 Lucina Rodriguez Director 0.25 0.00 X 0 0 0 Fabiola Trujillo Director 0.25 0.00 X 0 0 0 Verenize Velazquez Director 0.25 0.00 X 0 0 0 156220 35481 1 false true false 0 33500 1022929 1056429 Fees for classes 711130 28093 28093 Performance revenue 711130 54790 54790 82883 36773 36773 0 0 0 0 0 0 6619 6619 6619 Other income 711130 25117 25117 25117 1207821 114619 36773 X 0 0 0 0 133765 99321 15037 19407 0 466682 346514 52463 67705 15210 11293 1710 2207 70714 52505 7949 10260 46703 34677 5250 6776 0 180 180 35349 16 35333 0 0 5945 5945 196495 146421 924 49150 620 620 27516 24107 1325 2084 12969 9686 1609 1674 0 76390 62359 6716 7315 14558 11433 1687 1438 0 0 0 0 89848 67386 8985 13477 21301 16951 2150 2200 Miscellaneous 18245 16199 1251 795 Licenses, fees and royalties 5540 5394 146 Postage and Shipping 941 367 211 363 0 1238971 905429 148691 184851 639371 648658 762454 757223 619097 612404 0 0 0 0 35493 44509 10129 3406 1444065 815390 699490 628675 0 0 0 0 1177741 1232665 3943775 3927540 2347 5670 334166 306391 336513 312061 X 2513665 2622255 1093597 993224 3607262 3615479 3943775 3927540 X -31150 47740 -8373 X X false true X true false X 1354008 639832 3028564 1165477 1056429 7244310 0 0 1354008 639832 3028564 1165477 1056429 7244310 3367481 3876829 3157 1685 2975 21947 36773 66537 0 0 7310847 309583 0.53030 0.54040 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 977412 538248 439164 418218 230307 187911 48435 46835 1600 628675 Right of Use Asset - premises 287179 1232665 Accrued payroll liabilities 13567 Operating lease payable 292824 306391 X 1341616 47740 620500 668240 673376 534445 534445 1207821 1233026 1233026 5945 5945 1238971 Part X : FIN48 Footnote Income TaxesFinancial statement presentation follows the recommendations of ASC 740, Income Taxes. Under ASC 740, the Center is required to report information regarding its exposure to various tax positions taken by the Center and requires a two-step process that separates recognition from measurement. The first step is determining whether a tax position has met the recognition threshold; the second step is measuring a tax position that meets the recognition threshold. Management believes that the Center has adequately evaluated its current tax positions and has concluded that as of June 30, 2023, the Center does not have any uncertain tax positions for which a reserve or an accrual for a tax liability would be necessary.The Center has received notification from the Internal Revenue Service and the State of California that it qualifies for tax-exempt status under Section 501(c)(3) of the Internal Revenue Code and Section 23701d of the California Revenue and Taxation Code. The exemptions are subject to periodic review by the federal and state taxing authorities and management is confident that the Center continues to satisfy all federal and state statutes in order to qualify for continued tax exemption status. 3The Center may periodically receive unrelated business income (such as sublease rental income) requiring the Center to file separate tax returns under federal and state statutes. Under such conditions, the Center calculates and accrues the applicable taxes. Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 Net assets released from restriction $620500 Fundraising Expensese Sch G $0 Part XI, Line 4b: Other revenue amounts included on 990 but not included in F/S Temporarily Restricted Contributions $528500 Investment Expenses $5945 Part XII, Line 4b: Other revenue amounts included on 990 but not included in F/S Investment Expenses $5945 false false false false false false false false false Eugene Rodriguez Exec Director 156220 4687 30794 191701 Form 990, Part VI, Section B, Line 11b Form 990 is prepared by an outside tax professional. The form is then reviewed by the organization's management. After a full review, the final version of the tax return is provided to all members of the organization's voting body. A representative of management authorizes the final form 990 which is then e-filed with the internal revenue service. Form 990, Part VI, Section B, Line 12c Members of the Board of Directors review all potential conflicts of interest periodically. Top management and all Board members are required to disclose potential conflicts and any related party affiliations. The organization seeks full transparency on all relationships. Any potential conflicts (in fact or appearance) are discussed openly and resolved in accordance with the organization's policies and procedures. Form 990, Part VI, Section B, Line 15a Members of the board of directors review the compensation of all high-level personnel periodically in accordance with IRS rules and regulations. Efforts are made to secure compensation data from industry sources in order to determine competitiveness and appropriateness of salaries. Every effort is made to ensure that the process is thorough and transparent in accordance with IRS guidelines and the organization's policies and procedures. Form 990, Part VI, Section B, Line 15b Compensation of other personnel and highly compensated employees is reviewed periodically by members of management. Efforts are made to secure compensation data from industry sources in order to determine competitiveness and appropriateness of salaries and all related benefits. All decisions are then documented in personnel files. Form 990, Part VI, Section C, Line 18 Tax returns are available for download from several websites and by request from the organization's office in San Pablo, California. Form 990, Part VI, Section C, Line 19 All of the organization's governing documents, financial statements, and other legal filings are maintained in a secure environment and held available for inspection by tax authorities and the general public. Tax returns are posted annually to our website and to www.guidestar.org (where they are available for viewing as electronic copies) and are also available by request from the organization's office. Form 990, Part XI, Line 9 Change in present value of grants receivable = -$8373 Form 990, Part XII, Line 2c Under the California Nonprofit Integrity Act, an exempt organization with annual revenue of $2 million or more is required to have an Audit Committee to select an audit Firm, review the audit, and approve the audit of its annual financial statements.