2024-05-29T22:59:30-07:00 2023-12-31 990 2023-01-01 862067260 CLUB LIBERTAD JUSTICIA Y LEY CLUB 6196770525 5128 Reynolds St San Diego CA 92114 Ignacio Almonte President 6196770525 2024-05-28 Ignacio Almonte 999009999 1 1 11 1 AAL2 2023 2023-04-26 12:10:37Z Ignacio Almonte 5128 Reynolds St San Diego CA 92114 149221 0 X https://clublibertad.org/ X 2021 CA Food and aid distribution for families in need 5 5 0 25 0 0 519452 149221 0 0 0 0 0 0 519452 149221 518024 149029 0 0 0 0 0 0 0 0 0 518024 149029 1428 192 6397 1620 0 0 6397 1620 X Food and aid distribution for families in need 0 1 146476 7 146660 Food Distribution 2553 0 2553 Holiday toy drive 0 0 0 Clothes Distribution 0 0 0 149029 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 X 5 5 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X X Ignacio Almonte 6196770525 5128 Reynolds St San Diego CA 92114 X Ignacio Almonte President 10 0 X X X 0 0 0 Ana Maria Rotter Treasurer 6 0 X X X 0 0 0 Raquel Almeda Tello Secretary 8 0 X X X 0 0 0 Rocio Bravo Document Control 3 0 X 0 0 0 Jose Bravo Consulting 2 0 X 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 7 149214 143264 149221 0 0 0 0 0 0 0 149221 0 0 0 0 0 149029 149029 149029 149029 0 0 2835 1324 0 0 0 0 0 0 0 0 0 0 0 0 3562 296 0 0 0 0 0 0 0 0 0 0 0 0 0 6397 1620 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 6397 1620 0 0 0 0 6397 1620 6397 1620 X 192 0 0 0 0 -4969 X 0 0 0 X 0 0 408484 519452 149221 1077157 0 0 0 0 0 0 0 0 0 0 0 0 0 0 408484 519452 149221 1077157 1077157 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1077157 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 Food Donations 2970 0 142541 Food Bank Cost Value Weekly drive thru food distribution events for families in need Holiday Toy Drive 740 553 FMV 740 total toys (560 new and 180 used) were distributed during the holiday toy drives as assistance for families in need Schedule I, Part I, Line 2 Food Grants: Club Libertad Justicia y Ley receives most of its assistance grants in the form of food donations and/or discounted purchases from the San Diego Food Bank, which maintains a distribution summary statement monitoring the granted food items (weight, fees, and food cost value). Club Libertad Justicia y Ley then distributes these food donations during its weekly drive-thru food distribution events to domestic individuals in need, where a sign-in sheet is maintained in paper and later transferred into an electronic database, containing the individual's name and amount of food provided to the individual. X 553 Fair Market Value X 826 142711 Food Bank Cost Value 0 0 0 0 Form 990, Part III, Line 3 In 2023, the organization's Clothes Distribution program was not active. The organization did not receive any clothing donations or made any clothing distributions. Form 990, Part VI, Section A, Line 2 Articles of incorporation of this non profit public benefit corporation were filed by both Ignacio Almonte and Lynda Pliego, who are father and daughter. Additionally, some key members participate in this program as married couples or joint families. Form 990, Part VI, Section B, Line 11b Club Libertad Justicia y Ley shall submit Form 990 to its board of directors prior to its filing. While neither the approval of the Form 990 or a review of the Form 990 is required under federal law, the corporation's Form 990 shall be submitted to each member of the board of directors via hardcopy or email at least 10 days before its filing. Form 990, Part VI, Section B, Line 12c Club Libertad Justicia y Ley's board of directors adopted and periodically reviewed the conflict of interest policy during the regular board meetings to protect the organization's interest, ensuring no transactions or arrangements benefited any director, officer, employee, affiliate, or member of a committee with board-delegated powers. Form 990, Part VI, Section B, Line 15 Even though Club Libertad Justicia y Ley is aware of the process for determining, reviewing, and approving compensation of officers and key employees, no member (officers or volunteers) of this organization receives any monetary compensation. Form 990, Part VI, Section C, Line 19 Club Libertad Justicia y Ley made its governing documents, conflict of interest policy, and financial statements available to the public and members via its official website and email upon request. Governing documents and conflict of interest policy were also available to the public through the California Department of Justice Registry Verification Search Website, RTC.DOJ.CA.GOV. Form 990, Part XI, Line 9 Explanation of Negative Amount in Part XI, Line 9: Other changes in net assets or fund balances During the preparation of our Form 990 for the tax year ending 2023, it was discovered that there was a discrepancy in the calculation of our net assets pertaining to donated food inventory carried over from the previous tax year, 2022. The negative amount reported in Part XI, Line 9 reflects the correction made to rectify this error. The donated food inventory from 2022 was inadvertently included as an asset, although it had already been donated during that tax year. Upon review, it was determined that this inclusion inflated our reported assets for the tax year 2022. To accurately reflect our organization's financial position for the tax year 2023, we have adjusted the net assets by removing the erroneously included donated food inventory from the calculation. The corrected total assets for 2023 are accurately reported in this Form 990 and reflect the current asset/capital stock/balance funds held by the organization. We have taken steps to ensure that such errors are prevented in future financial reporting periods by implementing enhanced review processes and internal controls. Please do not hesitate to contact us should you require any further clarification or documentation regarding this matter. In accordance with IRS Notice CA-2024-02, dated Feb. 27, 2024, our organization is availing itself of tax relief provided for individuals and businesses affected by severe storms and flooding in parts of California, specifically San Diego County, which commenced on Jan. 21, 2024. This relief extends the deadline for filing various federal individual and business tax returns and making tax payments until June 17, 2024. As a result, while our filing appears to be "late," it aligns with the extended deadline granted by the IRS due to the declared disaster. We assure you that all necessary steps have been taken to ensure accurate and timely compliance with our tax obligations, leveraging the relief provided under IRS Notice CA-2024-02.