2024-11-01T17:43:20-07:00 2023-12-31 954401626 Vasin Heyn & Company 5000 N Parkway Calabasas 201 Calabasas CA 91302 990 2023-01-01 680329821 La Cooperativa Campesina de California LACO 9163882220 1107 9th Street 420 Sacramento CA 95814 Marco Lizarraga Executive Dir. 2024-11-01 true true Rolland Vasin P00644882 8182223500 2023 2024-10-15 13:58:12Z Marco Lizarraga 1107 9th Street 420 Sacramento CA 95814 38516346 false X www.lacooperativa.org X 1994 CA Provides supportive services promoting the well-being of migrant seasonal farmworkers, their families, and communities. 9 8 0 0 8923058 38299375 175000 175000 683 15993 25978 9098741 38516346 6398060 36425176 0 196756 291852 0 0 2504792 1704825 9099608 38421853 -867 94493 5819112 4253402 4701201 3010127 1117911 1243275 X Improve the lives of California's farmworkers, their families, and rural communities through advocacy and service. false false 31720203 USDA Stipends paid to farmworkers impacted by the Covid pandemic. 3288979 Employment & Training Programs - Due to its seasonal nature and the variability of crop output, the agricultural worker occupation often suffers from high rates of unemployment and underemployment. The National Farmworker Jobs Program (NJFP) serves agricultural workers and their families by helping them to gain higher-wage jobs in more stable careers. As the recipients of NJFP funds in California, La Cooperativas five member agencies fulfill this mandate through comprehensive education, training, and placement programs. Most programs are free to qualifying individuals. 3079314 Low-Income Weatherization Program - The Organization provides energy efficiency measures and solar photovoltaics (PV) to eligible farmworker families at no cost. The program is designed with the primary objective of reducing greenhouse gasemissions by saving energy and generating clean renewable energy for low-income farmworker households. 210888 38299384 true false false false false false false false false false true false false false true true true false false false false false false false false false false true true false false false false false false false false false false false false false false false false false false true 5 0 true 0 false false false false false false false 0 false false false false false false false X 9 8 false false false true false false false true true false false true true true true true true true true false CA X X X Marco Lizarraga 9163882220 1107 9th Street Suite 420 Sacramento CA 95814 X Teresa Hitchcock Former Chairman 3.00 0.00 X X 0 0 0 Michelle Engel-Silva Vice-Chair 3.00 0.00 X X 0 0 0 Hermelinda Sapien Secretary/Treas 3.00 0.00 X X 0 0 0 Thomas Stuebner Director 3.00 0.00 X 0 0 0 Jorge de Nava Jr Director 3.00 0.00 X 0 0 0 Robert Castaneda Director 3.00 0.00 X 0 0 0 Aaron Ellis Director 3.00 0.00 X 0 0 0 Candido Morales Director 3.00 0.00 X 0 0 0 Cirenio Rodriguez Director 3.00 0.00 X 0 0 0 Marco Lizarraga Executive Dir. 40.00 0.00 X 0 0 0 0 false false false 0 38188488 110887 38299375 Program Membership Dues 900099 175000 175000 175000 15993 15993 0 0 0 0 0 0 0 Other Revenue 900099 25978 25978 25978 38516346 200978 15993 9904576 9904576 26520600 26520600 0 0 291852 291852 0 0 0 0 0 0 0 101606 101606 0 0 0 197289 162789 34500 0 0 0 0 76384 62568 13816 39087 35129 3958 0 40005 36562 3443 0 0 0 11955 11955 Leased staff 478430 478430 Outside Services 250893 229893 21000 Employee benefits 133010 132992 18 Subcontractors 116118 116118 260048 214314 45734 38421853 38299384 122469 0 832108 1744244 3425926 1886788 1419757 548983 0 0 0 0 0 13430 19352 301465 301465 0 0 0 0 0 127891 54035 5819112 4253402 1560626 1159517 3009186 1793622 2140 1854 129249 55134 4701201 3010127 X 1117911 1243275 1117911 1243275 5819112 4253402 94493 30871 X true X true X true true true X 14996282 15156109 12694419 9098058 38474375 90419243 0 0 14996282 15156109 12694419 9098058 38474375 90419243 0 90419243 169 469 478 683 15993 17792 0 10348 2781 26223 25978 65330 90502365 0.99910 0.99950 X 39008 39008 262457 262457 Lease Liability 55134 55134 X 38606346 90000 90000 38516346 38516346 38511853 90000 90000 38421853 38421853 Part X : FIN48 Footnote The Organization is exempt from Federal income taxes under Section 501(c)(3) of the Internal Revenue Code and California income taxes under section 23701(d) of the California Revenue and Taxation Code. The Organization is also exempt from federal unemployment tax. The IRS classified the organization as one that is not a private foundation within the meaning of section 509(a) of the Code because it is an organization described in section(s) 509(a)(1) and 170(b)(1)(A)(vi).The Organization has adopted Financial Accounting Standards Board Accounting Standards Codification (ASC) Section 740-10, which clarifies the accounting for uncertainty in income taxes. ASC Section 740-10 prescribes a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. ASC Section 740-10 requires that an organization recognize in the financial statements the impact of the tax position if that position will more likely than not be sustained on audit, based on the technical merits of the position. As of and for the year ended December 31, 2023, the Organization had no material unrecognized tax benefits, tax penalties or interest.The Organizations Forms 990, Return of Organization Exempt from Income Tax, for each of the tax years ended December 31, 2022, 2021 and 2020, are subject to examination by the IRS, generally for 3 years after they were filed.The Organization's Forms 199, California Exempt Organization Return, for each of the tax years ended December 31, 2022, 2021, 2020, and 2019, are subject to examination by the Franchise Tax Board, generally for 4 years after they were filed. true California Human Development 3315 Airway Drive Santa Rosa CA 95403 941653023 1497735 0 Book Provide farmworker assistance Center for Employment Trainin 701 Vine Street San Jose CA 95110 941658311 2706081 0 Book Provide farmworker assistance Central Valley Opportunity Ce 6838 Bridget Ctr Winton CA 95388 942581331 940184 0 Book Provide farmworker assistance Employers Training Resource 1600 East Belle Terrace Bakersfield CA 93307 956000925 823859 0 Book Provide farmworker assistance MAROMA Energy Services 1042 N Mountain Ave Upland CA 91786 472423429 2472522 0 Book Provider weatherization assistance Proteus Inc 1830 N Dinuba Blvd Visalia CA 93291 942184330 1464195 0 Book Provide farmworker assistance 5 1 Stipends 44201 26520600 Book Grantmaker's Description of How Grants are Used The agency reviews and tracks the use and activities requested by the grantor through a financial management system. Each grant is monitored for compliance, appropriate accounting allocations and use of funds. Robert Castaneda BOD Member 53179 Grant development supp false Form 990, Part III, Line 4d OTHER PROGRAM SERVICES 4: Other programs benefiting farmworkers and their families. Total program expenses were $210,888. Form 990, Part VI, Section A, Line 5 During the year end the Organization became aware of certain unauthorized disbursements of public funds that one of its subcontractors held in accordance with contractual terms and conditions which may be recoverable under existing insurance coverages. The matter is currently in review and the remaining funds were redistributed to another sub-recipient. Form 990, Part VI, Section B, Line 11b The Form 990 and supporting schedules were reviewed and approved by the Board of Directors prior to filing with the IRS. Form 990, Part VI, Section B, Line 12c La Cooperativa monitors and enforces compliance with conflict of interest policies throughout the organization by conducting in-service discussions of instances that lead to conflicts of interest, encouraging disclosure, and throughexecutive or board level review of specific situations. Form 990, Part VI, Section B, Line 15a The Board of Directors review the compensation paid to the Executive Director and approves salary and benefit increases. Form 990, Part VI, Section B, Line 15b The Board of Directors review the compensation paid to the Officers and Key Employees and approves salary and benefit increases. Form 990, Part VI, Section C, Line 19 La Cooperativa maintains its governing documents, policies, and financial records at its main office in Sacramento, California. Members of the public can request an appointment to view the documents in its main office.