2025-07-03T02:52:57-07:00 2023-12-31 990EZ 2023-01-01 853814363 LATINO ARTE AND CULTURE LATI 7753787025 9584 Autumn Leaf Way Reno NV 89506 Mario Delarosa Executive Director 7753787025 2025-07-02 1 2023 2025-03-06 01:10:19Z X www.latinoarte.org X X 156555 X 59792 96763 0 0 0 0 0 0 0 0 0 0 0 0 0 156555 0 0 75241 29429 2007 16186 31695 154558 1997 1000 0 2997 X 1000 1000 0 0 0 2500 1000 3500 0 503 1000 2997 Our mission is to create, produce and promote the Latinx-Hispanic diverse arts and culture, to educate through workshops in the arts, culture and humanities; Providing a diversity of free entrance events such as cultural festivals, bilingual theater performances and literary encounters; to mentor first generation Latinx students and offer bilingual workshops in the arts, culture and humanities. We give Latinx artists access to the arts; arts education and resources; we advocate for equity, and our arts to be included and also be inclusive. We organized and presented 3 outdoor cultural festivals during the year. There is a free entrance to these festivals, the estimated attendance for the 3 events was 10,000 people. 19570 34695 We organized and presented two bilingual plays at Reno Little Theater-one in February and the other in June-which collectively attracted 650 attendees. Some paid discounted student or senior rates, while others were admitted for free. In addition, we hosted a literary event with free admission that drew about 50 attendees. The total estimated attendance for all three events is 650 people. 12268 10804 We offered around 15 workshops in the arts and culture (ex., theater for children and adults, salsa dancing classes, hip-hop dancing, sewing, costume making). The majority of these workshops were free of charge, but in some of them we did charge a low fee. The estimated number of attendees in the workshops was 250 people this year. 27954 27954 73453 Mario Delarosa President/Executive Director 55.00 54242 Nancy Segoviano Secretary 1 0 0 0 Annamaria Cavallone Treasury/Programmimg director 55 20999 0 0 Ivet Contreras member 0.5 0 0 0 Claudia Grady member 0.5 0 0 0 Mary Tagle member 0.5 0 0 0 Astrid Perea member 0.5 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 NV Annamaria Cavallone 9584 Autumn Leaf Way Reno NV 89506 7753781779 0 0 0 0 0 0 0 0 0 0 0 NONE NONE 1 X 0 0 0 51595 59792 111387 0 0 0 0 0 0 0 0 0 0 0 0 0 51595 59792 111387 111387 0 0 0 0 36500 38132 74632 186019 33132 X Schedule A, Part II, Line 10 Other income came from corporations, organizations or individuals that sponsored our events, mainly the festivals we performed: Community Health Alliance, $15,000. Ericka Aviles Consulting LLC, $6000. Donor Network West, $4500, University of Nevada, Reno $2,666. City Councilman Miguel Martinez, $2000. Network for Good, $966, and the City of Reno $2000. Totaling $33,132.00 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED Form 990-EZ, Part I, Line 16 Expenses include bills for services such as office supplies, Zoom account, internet, webpage hosting, Email storage, and other computer software. We also pay for an event's Insurance Liability, cell phones, and computer backup systems. Other expenses include services to present 3 outdoor events, such as street closure, and park rental; other expenses for the events include portable rental, dumpster rental, and power generator rental. For two theater performances, we rent the theater. Other expenses are included in professional fees and contractors. Form 990-EZ, Part I, Line 20 Expenses include bills for services such as office supplies, Zoom account, internet, webpage hosting, Email storage, and other computer software. We also pay for an event's Insurance Liability, cell phones, and computer backup systems. For two theater performances, we rented the theater. Other expenses include services to present 3 outdoor events, such as street closure, and park rental; other expenses for the events include artists and performers; and services such as Portable rental, dumpster rental, and power generator rental. Form 990-EZ, Part II, Line 24 Expenses include bills for services such as office supplies, Zoom account, internet, webpage hosting, Email storage, and other computer software. We also pay for an event's Insurance Liability, cell phones, and computer backup systems. For two theater performances, we rented the theater. Other expenses include services to present 3 outdoor events, such as street closure, and park rental; other expenses for the events include artists and performers; and services such as Portable rental, dumpster rental, and power generator rental. Form 990-EZ, Part II, Line 26 Expenses include bills for services such as office supplies, Zoom account, internet, webpage hosting, Email storage, and other computer software. We also pay for an event's Insurance Liability, cell phones, and computer backup systems. For two theater performances, we rented the theater. Other expenses include services to present 3 outdoor events, such as street closure, and park rental; other expenses for the events include artists and performers; and services such as portable's rental, dumpster rental, and power generator rental. Dear Sir or Madam, We respectfully submit this letter to formally request abatement of the penalty related to the late filing of our Form 990-EZ for the tax year ending December 31, 2023. (We previously sent a letter as referenced in IRS Notice CP171, dated June 9, 2025 for the tax year ending December 31, 2022.) The delay in filing was unintentional and occurred due to several compounding factors. First and foremost, there was a lack of awareness within our small organization regarding the specific filing deadline. Unfortunately, we only became aware that our submission was overdue upon receiving the IRS notice. As a grassroots nonprofit, we operate with extremely limited resources-both financial and human. Our core team consists of only two staff members, and our board is composed of dedicated but inexperienced volunteers. The demands of sustaining and growing the organization-applying for grants, delivering cultural programming, and supporting our underserved community-often stretch our capacity and, regrettably, delayed our attention to administrative deadlines. Additionally, the grants we receive do not include funds for administrative staffing or professional accounting services. This constraint further limits our ability to ensure timely and accurate compliance with federal filing requirements. Another significant barrier is language. As immigrants for whom English is a second language, we found the technical language used in the Form 990-EZ and accompanying schedules and instructions particularly challenging. A misreading of the instructions contributed to our misunderstanding about the implications of late filing and the potential for penalties. We were unaware of any late fees until receiving your notice. (We kindly suggest that having these forms and instructions available in Spanish would greatly benefit small, immigrant-led nonprofits like ours.) This penalty has come as a distressing surprise to us, especially given that we are a tax-exempt organization whose work is fully aligned with our charitable mission. We do not generate profit and have no federal tax liability. We are committed to compliance, and the late filing was never done with intent to mislead or neglect our obligations. We sent a penalty appeal shortly after receiving your notice and now respectfully reiterate our request: We humbly ask for the penalty to be waived in full, given our sincere efforts to serve the community, our limited capacity, and our commitment to correcting this oversight. We hope the IRS can see that this was an honest mistake made under difficult circumstances, not a willful disregard of the rules. Thank you for your understanding and consideration. We are grateful for your support in allowing us to continue our mission without the burden of this unexpected penalty. Sincerely, Mario Delarosa Executive Director Latino Arte and Culture