2025-11-17T13:07:55-08:00 2024-12-31 363867588 NORTHSTAR CONSULTING SERVICES 455 NE 24TH STREET MIAMI FL 33137 990 2024-01-01 043675191 ENLACE USA ENLA 9492692204 5325 ALTON PARWAY C458 IRVINE CA 92604 RONALD BUENO Executive Director 2025-11-15 true true FREDERICK M MCGOUGH P00738456 3055101860 X 2024 2025-03-06 01:10:19Z TRINITY SCURTO 5325 ALTON PARWAY C458 IRVINE CA 926043717 2105243 false X www.enlace.link X 2002 CA TO ENHANCE EFFECTIVE COLLABORATION BETWEEN LOCAL CHURCHES AND COMMUNITY ORGANIZATIONS TO DEVELOP INTEGRATED AND SUSTAINABLE SOLUTIONS TO POVERTY IN THE UNITED STATES AND INTERNATIONALLY. 8 8 7 251 0 2210252 2098915 3216 3377 10993 2951 522 0 2224983 2105243 1525583 1442952 0 696618 619681 0 360482 224820 291835 2447021 2354468 -222038 -249225 525801 277264 207816 208524 317985 68740 X TO ENHANCE EFFECTIVE COLLABORATION BETWEEN LOCAL CHURCHES AND COMMUNITY ORGANIZATIONS TO DEVELOP INTEGRATED AND SUSTAINABLE SOLUTIONS TO POVERTY IN THE UNITED STATES AND INTERNATIONALLY. false false 1408685 1253957 ENLACE'S CORE FOCUS IS OUR CHURCH AND COMMUNITY PROGRAM, WHICH TRAINS CHURCH LEADERS TO UNDERSTAND AND LIVE OUT THE BIBLICAL BASIS OF THE MISSION OF THE CHURCH IN THEIR IMPOVERISHED COMMUNITIES. WE TRAIN AND COACH CHURCH LEADERS TO DISCOVER THEIR RESOURCES AND TO PARTNER EFFECTIVELY WITH COMMUNITY LEADERS TO IDENTIFY AND IMPLEMENT SUSTAINABLE SOLUTIONS TO POVERTY. THE PROGRAM INCLUDES TRAINING IN THE FOLLOWING AREAS: BIBLICAL BASIS OF GODs MISSION, LEADERSHIP DEVELOPMENT, PROJECT IDENTIFICATION AND MANAGEMENT, COLLABORATION AND RESOURCE MOBILIZATION.In 2024, Enlace U.S.A. provided funding to our affiliated organizations in El Salvador, Guatemala, Nicaragua and Nepal. These organizations partnered with 120 churches and trained 1,503 of their leaders in the principals of effective community development which emphasized interacting with their community and best practices of designing and managing sustainable projects. The churches with Enlace guidance were then able train 2,323 local leaders who are activity serving their communities. By year end, 10,995 church and community volunteers in 302 communities were mobilized, 323 projects were implemented which impacted nearly 130,000 individuals. In addition, Enlace has continued the following programs: FOOD AID: 482 church and community volunteers worked to provide 85,500 meals sourced local to 2,149 families in Central America and Nepal.AGROECOLOGICAL FAMILY FARM PROGRAM:In its third year, this program mobilized church and community leaders/volunteers in four Salvadoran communities to coach farmers in regenerative agricultural practices to improve food security and family income. The farmers were trained to improve their corn, beans, vegetables, fruit trees, and small livestock cultivation. The program impacted 440 farmers of which 60% were women and lead to 88 new family farm businesses. AGROECOLOGICAL FAMILY FARM PROGRAM:Also in its third year, this program engaged community members to build financial stability through collective saving and lending which over time provides the participants to deal with family emergencies, invest in small businesses and contribute to community projects. Enlace trained and facilitated leaders from 23 churches/communities to coach 563 participating families on the program impacting 2,815 individuals of which 58% were women. The averages annuals savings per family was $176. ****SPECIFIC ACCOMPLISHMENTS IN EL SALVADOR**** In El Salvador during 2024, Enlace partnered with 53 churches and trained 920 church and community leaders. Volunteers were mobilized in 131 communities and 142 initiatives were completed directly impacting 8,780 families. The initiatives included programs and projects of agricultural training, chicken farm businesses, community infrastructure, eco-stoves, electricity, environmental, health care, latrines, micro enterprises, new homes, roads, saving groups and school/education. 227272 134271 ****SPECIFIC ACCOMPLISHMENTS IN GUATEMALA**** In Guatemala during 2024, Enlace partnered with 19 churches and trained 191 local leaders in the principals of effective community development which emphasized interacting with their community and best practices of designing and managing sustainable projects. Volunteers were mobilized in 23 communities and 60 initiatives were completed directly impacting 7,948 families. The initiatives included programs and projects of agricultural training, chicken farm businesses, community infrastructure, eco-stoves, electricity, environmental, health care, new homes, roads and school/education.****SPECIFIC ACCOMPLISHMENTS IN NICARAGUA**** In Nicaragua during 2024, Enlace partnered with 21 churches and trained 432 local leaders in the principals of effective community development which emphasized interacting with their community and best practices of designing and managing sustainable projects. Volunteers were mobilized in 75 communities and 55 initiatives were completed directly impacting 1,723 families. The initiatives included programs and projects of agricultural training, chicken farm businesses, community infrastructure, eco-stoves, environmental, health care, new homes, roads and school/education. 61027 54724 ****SPECIFIC ACCOMPLISHMENTS IN NEPAL**** In Nicaragua during 2024, Enlace partnered with 27 churches and trained 780 local leaders in the principals of effective community development which emphasized interacting with their community and best practices of designing and managing sustainable projects. Volunteers were mobilized in 73 communities and 73 initiatives were completed or in progress directly impacting 6,703 families. The initiatives included programs and projects of agricultural training, community infrastructure, environmental, health care, new homes, roads and school/education. 52147 ***ACCOMPLISHMENTS IN THE UNITED STATES***ENLACE USA'S CHURCH PARTNERSHIP PROGRAM PROVIDES U.S.A. CHURCHES WITH THE OPPORTUNITY TO BUILD LONG-TERM AND EFFECTIVE RELATIONSHIPS WITH CHURCHES IN EL SALVADOR, NEPAL, AND GUATEMALA THAT ARE ACTIVELY ENGAGED IN COMMUNITY TRANSFORMATION. THE PROGRAM ASSISTS U.S.A. CHURCHES TO EXPLORE POSSIBLE PARTNERSHIPS, INVEST IN LEADERSHIP DEVELOPMENT AND COMMUNITY DEVELOPMENT PROJECTS, AND EXPERIENCE WORKING ALONGSIDE CHURCH AND COMMUNITY LEADERS OUTSIDE THE UNITED STATES. THE PROGRAM ALSO PROVIDES SUPPORT FOR U.S.A. CHURCHES ON HOW TO FURTHER ENGAGE THEIR CONGREGATIONS IN COMMUNITY TRANSFORMATION THROUGH TIMELY COMMUNICATIONS, REPORTING, AND CAMPAIGN DESIGN. IN 2024 ENLACE USA ASSISTED 17 U.S.A. CHURCHES TO PARTNER WITH CHURCHES AND COMMUNITY LEADERS TO IMPLEMENT COMMUNITY DEVELOPMENT INITIATIVES IN EL SALVADOR, GUATEMALA, AND NEPAL. IN ADDITION, ENLACE USA FACILITATED 22 SERVING AND VISION TEAMS THAT PROVIDED TEAM MEMBERS THE OPPORTUNITY TO EXPERIENCE COMMUNITY TRANSFORMATION IN PERSON. 1565 3377 ***MICRO FINANCE LOAN PROGRAM***See Form 990 Part IV 11C and Schedule D Part VIII for information regarding the program. The program accrued $3,277 of interest income and $1,565 of interest expense during year have been added to the notes receivable and notes payable, respectively. Originally there was one 3 year note receivable and three 3 year notes payable. One note was turned into a donation during the first year. In, 2023 the note receivable and two notes payable were rolled over for another three years until 2016. As of December 31, 2024, Loans Receivable and Payables with accrued interest were $70,916 and $53,738 respectively. ***FOREIGN MISSIONARY***ENLACE contracts U.S. persons under a deputized fundraising agreement to provide assistance with our foreign affiliates. In 2024, the organization did not have any missionaries. 53712 3377 1750696 true true false false false false false false false false true false true false true false true false false false false true true false false false false false false true false false false false false true true true false false false false false false false false false true 4 0 true 7 true false false false false true true false false 0 false false false false false false false false false false X 8 8 false false false false false false false true true false false true true true true true true true true false CA X X LARRY KASPER 9499813314 1722 LEISURE WORLD MESA AZ 85206 X RONALD BUENO EXECUTIVE DIRECTOR 44.00 0.00 134680 0 72719 DAVID ZAPATA Board Member 0.00 0.00 X 0 0 0 JOHN FUHLER Board Member 0.00 0.00 X 0 0 0 JAMES HUFF Board Member 0.00 0.00 X 0 0 0 AMANDA WOODS Board Member 0.00 0.00 X 0 0 0 CASEY HALE BM-Secretary 0.00 0.00 X X 0 0 0 SANTIAGO SEDA Board Member 0.00 0.00 X 0 0 0 CHRISTINE NOLF Board Member 0.00 0.00 X X 0 0 0 TRINITY SCURTO President 0.00 0.00 X 0 0 0 134680 72719 1 false true false 0 2098915 2098915 MICRO FINANCE PROGRAM 525990 3377 3377 3377 2951 2951 0 0 0 0 0 0 0 0 2105243 6328 0 0 1442952 1442952 0 134680 94276 13468 26936 42000 4200 33600 4200 358951 112948 54923 191080 0 45331 27181 5144 13006 38719 13501 8178 17040 45000 45000 23940 23940 25584 25584 0 0 0 0 76818 76818 0 4697 235 1174 3288 0 0 17067 8768 1037 7262 0 0 5678 1565 4113 0 1582 1582 3238 3238 EXTRAORDINARY ITEM 61555 61555 MERCHANT SERVICE FEES 18314 18314 ONLINE ACCT&FIN SOFTWARE FEES 3831 3831 BANK CHARGES 1633 1633 2898 70 1872 956 2354468 1750696 243290 360482 369385 189189 65683 0 900 0 0 0 0 0 0 16341 12808 9186 5705 5063 3481 890 870 0 67539 70916 0 0 525801 277264 5930 10157 145816 141873 52172 53738 3898 2756 207816 208524 X 145228 -90296 172757 159036 317985 68740 525801 277264 -249225 -20 X false true X true false X 1871551 2254571 2121291 2210252 2098915 10556580 0 0 1871551 2254571 2121291 2210252 2098915 10556580 1158808 9397772 68 177 2889 10993 2930 17057 0 607 2850 3366 3216 3377 13416 10587053 0.88770 0.90970 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 8636 5491 3145 550 214 336 3481 70916 AUDIT ROUNDING ADJUSTMENT -2 PAYROLL TAXES DUE 2758 2756 2105223 -20 -20 2105243 2105243 2354468 2354468 2354468 true COMMUNITY DEVELOP 1388229 WIRE TRANSFER COMMUNITY DEVELOP 54723 WIRE TRANSFE 2 1442952 MISSIONARY CENTRAL AMERICA NONE IN 2024 false false false false false false Part II, Line 1 - Method of Accounting The organization utilizes the accrued method of accounting for financial reporting and tax purposes. Yet, the amounts reflected on Schedule F Part II are solely cash disbursments made during the current year via wire transfers. Part III, Line 1 - Estimated Number of Recipients NONE IN 2024 X true true X X X false false false false false false false false false RONALD BUENO EXECUTIVE DIRECTOR 134680 36719 36000 171399 36000 Part I, Line 1a: Relevant information in regards to selections on 1a. Part III, Additional Information Ronald Bueno is the organization's the Executive Director. As part of his compensation package in 2023 he received non-taxable fringe benefits in the amount of $27,048. The benefits included premium payments for group medical insurance and group long-term disability insurance. The executive director spends significant time in Central American to ensure the overall mission and vision of the organization is implemented as designed. Our affiliated organization in El Salvador, provided him an allowance for foreign housing related expenses in the amount of $36,000 during 2023. Since it is foreign sourced from a Non U.S. entity it was not reported on a Form W-2 or Form 1099-Misc, but it is taxable to him for U.S. individual income tax purposes. LITTLE BIRD MARKETING CO FAMILY MEMBER 294 MARKETING CONSULITNG false MICHELLE BUENO FAMILY MEMBER 18000 EMPLOYEE COMPENSATION false MICAELA SHIVE BUENO FAMILY MEMBER 53985 EMPLOYEE COMPENSATION false ELIZABETH BALDWIN FAMILY MEMBER 49500 EMPLOYEE COMPENSATION false LARRY KASPER PAST BOARD MEMBE 42000 OUTSIDE CONTRACTOR false JACKSON BUENO FAMILY MEMBER 21003 OUTSIDE CONTRACTOR false SOPHIA BALDWIN EXEC DIRECTOR 500 OUTSIDE CONTRACTOR false BROWN STREZA LLP BOARD MEMBER 18857 LEGAL FEES false Schedule L, Part V Supplemental Information Priscilla McKinney is a sister-in-law of the Executive Director, was a former board member and is more than a 35% owner of Little Bird Marketing which provided marketing services to the organization. Elizabeth Baldwin is a sister-in-law of the Executive Director who is an employee of the organization. Larry Kasper was a former board member who provided consulting services. The wife and daughter of the executive director are employees and his son provided consulting services to the organization. A board member's law firm, Brown Streza LLP, provides legal services to the organization. Form 990, Part VI, Section B, Line 11b THE FORM 990 WAS PREPARED BY A SUBCONTRACTED TAX PROFESSIONAL. PRIOR TO FILING, THE RETURN WAS REVIEWED AND APPROVED BY TWO BOARD MEMBERS on the Audit Committee. ONE OF THE REVIEWING BOARD MEMBERS IS AN ATTORNEY, WHO REVIEWED ALL LEGAL OR COMPLIANCE ISSUES. Form 990, Part VI, Section B, Line 12c If a conflict of interest has been discovered, the Chief Governance Officer will include the issue on the next schedule board meeting, or if necessary, call an extraordinary meeting. Form 990, Part VI, Section B, Line 15a SEE LINE 15b RESPONSE Form 990, Part VI, Section B, Line 15b ENLACE USA adopted an Executive Compensation Policy (the "Policy") in 2008. The Policy requires the board of directors (the "Board") to make every effort to comply with the "rebuttable presumption of reasonableness" under Internal Revenue Code 4958 and its supporting Treasury Regulations 53.4958-6. The Policy also directs the Board to adopt procedures for reviewing and approving new or materially modified compensation arrangements between ENLACE USA and its executives and senior managers that, among other things, include the following:a.Reviewing the compensation arrangement or the terms of the transaction. The body deciding on the compensation arrangement must be composed entirely of persons who do not have a conflict of interest with respect to the compensation arrangement or transaction under review. b.In making its determination of reasonableness, the Board should obtain and rely upon appropriate data as to comparability from internal or external sources to help it make its determination. c.The Board will ultimately decide (on the basis of the Compensation Committee's recommendation, if any) whether to approve the compensation arrangement or not. Only Board members who have no conflict of interest with respect to the compensation arrangement may participate in the decision-making process. The person who is the subject of the compensation arrangement and any director who has a conflict of interest with respect to the compensation arrangement may answer questions regarding the compensation arrangement but otherwise must recuse themselves from the meeting during deliberation on the compensation arrangement. Additionally, if the Board or the Compensation Committee obtained a compensation study or opinion letter, the Board should be provided an opportunity to ask questions of person who prepared the study or opinion letter. d.The Board should document the basis for its decision the later of the Board's next meeting or 60 days after the Board's decision. And within a reasonable time after the decision is documented, the Board should review and approve the documentation as reasonable, accurate, and complete. The documentation should include, at minimum:(i)The terms of the approved compensation arrangement and the date the Board approved it; (ii)The persons who were present during the deliberation and vote on the compensation arrangement and the names of the persons who voted for it or against it;(iii)The comparability data obtained and relied upon and how the data was obtained; and(iv)The actions any director who has a conflict of interest with respect to the compensation arrangement took during the Board's decision-making process. Form 990, Part VI, Section C, Line 19 Annual FINANCIAL STATEMENTS are posted ON OUR WEBSITE AND a financial summary is INCLUDED IN OUR ANNUAL REPORT. CURRENTLY WE ARE NOT POSTING OUR GOVERNING POLICIES AND RELATED DOCUMENTS ON OUR WEBSITE. FORM 990, PART IV 11C and SCH D, PART VIII ENLACE implemented a new micro finance loan program in 2020, which as continued through 2024.Some donors elected to provide capital to be used to provide micro loans in El Salvador via an afflicted financing organization, Credatec. Three year promissory notes with a 3% annually compounded interest were issued and $57,500 was raised. In December 2020, one participate forgave their $10,000 loan and corresponding interest, leaving $47,500 of outstanding loans payable. During 2023, the two remaining notes were rolled over for another three years at the same interest rate and the previous accrued interest was added to the loans balances resulting in loans payable liability of $51,905. Accrued interest on the new notes totaled to $1,833 as of the end of 2024.The original principal of $57,500 was then loaned to the Credatec via a three year promissory note with a 5% annual compounded interest. During 2023, this note also rolled over for another five years at the same interest rate and the previous accrued interest was added to the loan balance resulting in a loan receivable asset of $66,563. Accrued interest on the new note totaled to $4,352 as of the end of 2024.