2025-11-14T14:32:44-06:00 2024-12-31 351307701 KRUGGEL LAWTON & COMPANY LLC 210 S MICHIGAN ST SUITE 200 SOUTH BEND IN 46601 990 2024-01-01 351350013 LA CASA DE AMISTAD INC LACA 5742332120 3423 S MICHIGAN ST SOUTH BEND IN 46614 JUAN CONSTANTINO EXECUTIVE DIRECTOR 5742332120 2025-11-14 1 0 MARGENE ZINK P01222961 5742894011 2025-11-10 2024 2025-03-06 01:10:19Z JUAN CONSTANTINO 3423 S MICHIGAN ST SOUTH BEND IN 46614 3769027 0 X LACASADEAMISTAD.ORG X 1975 IN TO PROVIDE PREVENTATIVE SERVICE TO THE AREA, SPECIFICALLY THE HISPANIC COMMUNITY, BY OFFERING PROGRAMS IN THE AREAS OF YOUTH, COMMUNITY AND EMERGENCY SERVICES. 12 12 25 87 0 0 939321 3489352 153960 143073 -116340 104178 -23744 -8131 953197 3728472 14000 34980 0 0 746638 931104 0 0 121750 474674 592057 1235312 1558141 -282115 2170331 4535210 5796955 1562840 655691 2972370 5141264 TO EMPOWER THE LATINO/HISPANIC COMMUNITY WITHIN MICHIANA BY PROVIDING EDUCATIONAL, CULTURAL AND ADVOCACY SERVICES IN A WELCOMING, BILINGUAL ENVIRONMENT. 0 0 1100620 34980 156364 COMMUNITY SERVICES PROGRAM - COORDINATES ACTIVITIES FOR THE SPANISH SPEAKING COMMUNITY AND ITS YOUTH. PROGRAMS INCLUDE A FOOD PANTRY AND YOUTH CENTER PROGRAMS. 1100620 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 8 0 25 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 12 12 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 1 0 IN X BRIANNA STRONG 5742332120 3423 S MICHIGAN ST SOUTH BEND IN 46614 FELIX BUENO JR DIRECTOR 2.00 X 0 0 0 SANDRA GARCIA DIRECTOR 2.00 X 0 0 0 JAVIER GALAN DIRECTOR 2.00 X 0 0 0 RODOLFO MONTERROSA DIRECTOR 2.00 X 0 0 0 BECKY RUVALCABA DIRECTOR 2.00 X 0 0 0 STEVE BIZZARO DIRECTOR 2.00 X 0 0 0 BROOKE SWANSON DIRECTOR 2.00 X 0 0 0 MAURICIO CHAVEZ DIRECTOR 2.00 X 0 0 0 NADA GAEDDERT DIRECTOR 2.00 X 0 0 0 ELIZABETH TREVINO SECRETARY 2.00 X X 0 0 0 XAVIER MARTINEZ TREASURER 2.00 X X 0 0 0 THOMAS BARTON VICE PRESIDENT 2.00 X X 0 0 0 DARLA HERNANDEZ-LIPPERT PRESIDENT 2.00 X X 0 0 0 JUAN CONSTANTINO EXECUTIVE DIRECTOR 40.00 X 95729 0 7554 95729 0 7554 0 0 0 0 0 61951 171213 100232 3155956 2119 3489352 PROGRAM FEES 624110 143073 143073 143073 104178 104178 19133 171213 40555 -21422 -21422 TRANSLATION INCOME 624100 12181 12181 OTHER INCOME 624100 1110 1110 13291 3728472 156364 0 82756 34980 34980 103283 12910 51642 38731 769362 597942 140340 31080 58459 40921 12861 4677 5000 3500 1100 400 60774 42542 13370 4862 958 958 60965 42675 13413 4877 5835 4084 1284 467 23315 16320 5129 1866 63961 44773 14071 5117 109 76 24 9 58060 40642 12773 4645 9794 6855 2155 784 99904 69934 21979 7991 29792 20855 6554 2383 PROGRAM SUPPLIES 164341 115039 36155 13147 OTHER EXPENSES 9249 6572 1963 714 1558141 1100620 335771 121750 724 724 1649143 1551975 180436 287381 33167 12180 15837 2930570 316526 2441463 2614044 1028243 251264 265584 4535210 5796955 50735 87027 973497 568187 538608 0 0 477 1562840 655691 X 2926090 4859956 46280 281308 2972370 5141264 4535210 5796955 X 2170331 4881 -83 -6235 X 0 1 X 1 0 X 1282333 1400064 1577449 939321 3489352 8688519 1282333 1400064 1577449 939321 3489352 8688519 1929206 6759313 79565 4301 8491 30064 104178 226599 16242 48307 15419 11467 13291 104726 9019844 588726 0.74940 0.88920 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 246396 21795 7475 260716 96368 132031 21456 3459 246396 76861 35895 -14082 2306 96368 17597 51174 8089 76861 15647 1950 17597 1.00000 1 0 2496333 224936 2271397 334974 83897 251077 99263 7693 91570 2614044 LEASE LIABILITY 477 477 X 3744004 4881 16427 14320 35628 3708376 958 19138 20096 3728472 1575027 16427 20555 36982 1538045 958 19138 20096 1558141 PART V, LINE 4: ENDOWMENT FUND SUPPORTS THE ONGOING OPERATIONS OF THE ORGANIZATION. PART X, LINE 2: THE ORGANIZATION IS A NOT-FOR-PROFIT ORGANIZATION THAT IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE INTERNAL REVENUE SERVICE ("IRS") HAS DETERMINED THAT THE ORGANIZATION IS NOT A PRIVATE FOUNDATION WITHIN THE MEANING OF SECTION 509(A). THE INCOME TAXES TOPIC, FASB ASC 740, CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTITY'S FINANCIAL STATEMENTS. ASC 740 REQUIRES AN ENTITY TO DISCLOSE THE NATURE OF UNCERTAIN TAX POSITIONS TAKEN, IF ANY, WHEN FILING ITS INCOME TAX RETURN UTILIZING A TWO-STEP PROCESS TO RECOGNIZE AND MEASURE ANY UNCERTAIN TAX POSITIONS TAKEN. THE ENTITY RECOGNIZES A TAX BENEFIT ONLY IF IT IS MORE LIKELY THAN NOT THE POSITION WOULD BE SUSTAINED IN A TAX EXAMINATION, WITH A TAX EXAMINATION BEING PRESUMED TO OCCUR. NO TAX BENEFIT WILL BE RECORDED ON TAX POSITIONS NOT MEETING THE MORE LIKELY THAN NOT TEST. INTEREST AND PENALTIES ACCRUED OR INCURRED, IF ANY, AS A RESULT OF APPLYING ASC 740 WILL BE RECORDED TO INTEREST EXPENSE AND OTHER EXPENSE, RESPECTIVELY. BASED ON ITS EVALUATION, THE ORGANIZATION HAS CONCLUDED THAT THERE ARE NO UNCERTAIN TAX POSITIONS REQUIRING RECOGNITION IN ITS FINANCIAL STATEMENTS. THE ORGANIZATION'S EVALUATION WAS PERFORMED FOR ALL FEDERAL AND STATE TAX PERIODS STILL SUBJECT TO EXAMINATION. THE ORGANIZATION'S 2021 THROUGH 2023 FEDERAL AND STATE EXEMPT ORGANIZATION RETURNS REMAIN SUBJECT TO EXAMINATION BY THE IRS AND STATE TAXING AUTHORITIES. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN BENEFICIAL INTEREST 14,320. PART XI, LINE 4B - OTHER ADJUSTMENTS: TEAM HEAT PROGRAM 18,812. PROGRAM FEES 326. PART XII, LINE 2D - OTHER ADJUSTMENTS: BAD DEBT EXPENSE 20,555. PART XII, LINE 4B - OTHER ADJUSTMENTS: TEAM HEAT PROGRAM 18,812. PROGRAM FEES 326. NOCHE WITH LA CASA 161640 148010 13630 1150 13630 1850 8291 TRIVIA NIGHT 23203 23203 138 2914 800 184843 171213 13630 1288 16544 1850 9091 28773 -15143 1 UTILITIES ASSISTANCE 163 18812 RENT ASSISTANCE 31 16168 PART I, LINE 2: TEAM HEAT: INITIALLY, THE TOTAL AWARD AMOUNT IS DIVIDED BY A DOLLAR AMOUNT TO DETERMINE HOW MANY INDIVIDUALS CAN BE HELPED WITH THE FUNDS AVAILABLE. CLIENT APPLIES TO RECEIVE ASSISTANCE WITH UTILITIES AND IS RECORDED IN A SPREADSHEET THAT IDENTIFIES THE UTILITY THEY NEED ASSISTANCE WITH. UTILITY COMPANIES ARE THEN PAID ON BEHALF OF THE CLIENT AND PAYMENTS ARE TRACKED BY THE ORGANIZATION. RENT ASSISTANCE: CLIENT APPLIES TO RECEIVE ASSISTANCE WITH RENT OR MORTGAGE PAYMENT. ASSISTANCE IS DETERMINED BASED ON INCOME REQUIREMENT. CLIENT ASSISTANCE IS RECORDED IN A SPREADSHEET WHICH THE ORGANIZATION UTILIZES FOR TRACKING PURPOSES. THIS INFORMATION IS THEN UPLOADED TO THE GRANTING ORGANIZATION'S REPORTING PORTAL FOR PAYMENT PURPOSES. FORM 990, PART VI, SECTION B, LINE 11B AN EXTERNAL CPA FIRM PREPARED THE RETURN AND MANAGEMENT AND FINANCE COMMITTEE APPROVED THE FILING OF THE RETURN. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION'S EXECUTIVE DIRECTOR AND THE BOARD REVIEW ALL VENDOR RELATIONSHIPS FOR POTENTIAL CONFLICTS OF INTEREST WITH KEY EMPLOYEES AND BOARD MEMBERS PRIOR TO PURCHASING GOODS OR SERVICES. FORM 990, PART VI, SECTION B, LINE 15 THE PROCESS FOR DETERMINING COMPENSATION FOR THE ORGANIZATION'S CEO, EXECUTIVE DIRECTOR, TOP MANAGEMENT OFFICIALS AND OTHER OFFICERS OR KEY EMPLOYEES IS DETERMINED BY THE COMMUNITY-BASED BOARD OF APPROVAL. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, FINANCIAL STATEMENTS AND FORM 990 AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: BAD DEBT EXPENSE -20,555. CHANGE IN BENEFICIAL INTEREST 14,320.