Nonprofit · EIN 14-1871723
IBERO-AMERICAN ACTION LEAGUE INC
Also known as BUENA VISTA HOUSING DEVELOPMENT FUN
Tax-exempt · ROCHESTER, NY 14605
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| March 31, 2026 | 990 | $316,018 | $340,420 | -$24,402 | $925,108 | $1,052,485 | -$127,377 |
| March 31, 2025 | 990 | $260,464 | $277,261 | -$16,797 | $994,626 | $1,097,601 | -$102,975 |
| March 31, 2024 | 990 | $247,568 | $279,709 | -$32,141 | $1,072,765 | $1,158,943 | -$86,178 |
| March 31, 2023 | 990 | $234,793 | $262,970 | -$28,177 | $1,150,966 | $1,205,003 | -$54,037 |
Financial details: 990 for the year ended March 31, 2026
Revenue
- Contributions, gifts and grants
- $188,316
- of which government grants
- $188,316
- Program service revenue
- $125,514
- Investment income
- $715
- Other revenue
- $1,473
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $6,434
- Salaries, compensation and benefits (total)
- $6,434
- Professional fundraising fees
- $0
- Legal fees
- $485
- Accounting fees
- $10,500
- Occupancy
- $83,831
- Depreciation
- $82,413
- Program services (functional)
- $296,400
- Management and general (functional)
- $44,020
Balance sheet and other
- Total assets, start of year
- $994,626
- Total assets, end of year
- $925,108
- Total liabilities, end of year
- $1,052,485
- Net assets, end of year
- -$127,377
- Land, buildings and equipment
- $751,702
- Net assets without donor restrictions
- -$127,377
- Gross receipts
- $316,018
- Employees
- 0
- Volunteers
- 4
- Year formed
- 2003
- State of legal domicile
- NY
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended March 31, 2026, highest compensation first.
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| ANGELICA PEREZ DELGADO | CEO Trustee or director, Officer | 4 | $0 | $138,348 | $23,698 |
| IRENE SANCHEZ | FORMER TREASURER Trustee or director, Officer | 1 | $0 | $0 | $0 |
| EMETERIO OTERO | CHAIRPERSON Trustee or director, Officer | 1 | $0 | $0 | $0 |
| ARLINE SANTIAGO | SECRETARY Trustee or director, Officer | 1 | $0 | $0 | $0 |
| MILAGROS CONCEPCION | TREASURER Trustee or director, Officer | 1 | $0 | $0 | $0 |
| VICTOR SANCHEZ | BOARD MEMBER Trustee or director | 1 | $0 | $0 | $0 |
990 for the year ended March 31, 2025: 6 people
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| ANGELICA PEREZ DELGADO | CEO Trustee or director, Officer | 4 | $0 | $150,242 | $22,050 |
| CARLOS CONG | FORMER CHAIRPERSON Trustee or director, Officer | 1 | $0 | $0 | $0 |
| EMETERIO OTERO | CHAIRPERSON Trustee or director, Officer | 1 | $0 | $0 | $0 |
| ARLINE SANTIAGO | SECRETARY Trustee or director, Officer | 1 | $0 | $0 | $0 |
| IRENE SANCHEZ | TREASURER Trustee or director, Officer | 1 | $0 | $0 | $0 |
| VICTOR SANCHEZ | BOARD MEMBER Trustee or director | 1 | $0 | $0 | $0 |
990 for the year ended March 31, 2024: 8 people
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| ANGELICA PEREZ DELGADO | CEO Trustee or director, Officer | 4 | $0 | $199,994 | $10,291 |
| CARLOS CONG | CHAIRPERSON Trustee or director, Officer | 1 | $0 | $0 | $0 |
| EMETERIO OTERO | FORMER SECRETARY Trustee or director, Officer | 1 | $0 | $0 | $0 |
| DIANA HERNANDEZ | FORMER TREASURER Trustee or director, Officer | 1 | $0 | $0 | $0 |
| JOSEPH SEARLES | FORMER BOARD MEMBER Trustee or director | 1 | $0 | $0 | $0 |
| ARLINE SANTIAGO | SECRETARY Trustee or director, Officer | 1 | $0 | $0 | $0 |
| IRENE SANCHEZ | TREASURER Trustee or director, Officer | 1 | $0 | $0 | $0 |
| VICTOR SANCHEZ | BOARD MEMBER Trustee or director | 1 | $0 | $0 | $0 |
990 for the year ended March 31, 2023: 6 people
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| ANGELICA PEREZ DELGADO | CEO Trustee or director, Officer | 4 | $0 | $122,752 | $16,339 |
| AMY SARGENT | FORMER CFO Officer | 1 | $0 | $111,299 | $7,889 |
| CARLOS CONG | CHAIRPERSON Trustee or director, Officer | 1 | $0 | $0 | $0 |
| EMETERIO OTERO | SECRETARY Trustee or director, Officer | 1 | $0 | $0 | $0 |
| DIANA HERNANDEZ | TREASURER Trustee or director, Officer | 1 | $0 | $0 | $0 |
| JOSEPH SEARLES | BOARD MEMBER Trustee or director | 1 | $0 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 520 PORTLAND AVENUE, ROCHESTER, NY 14605-0000
- Principal officer (990 for 2025)
- ANGELICA PEREZ DELGADO, 520 PORTLAND AVENUE, ROCHESTER, NY 14605
- Signed the 990
- ANGELICA PEREZ DELGADO, CEO
- Phone
- (585) 256-8900
- Website
- WWW.IAAL.ORG
- Return prepared by
- FLAHERTY SALMIN LLP
Mission
MANAGEMENT OF LOW-INCOME HOUSING FOR SENIORS
Program accomplishments
- RENTAL OF SPACE/PROPERTY MANAGEMENT - RENTAL OF REAL PROPERTY AND PROPERTY MANAGEMENT OF LOW-INCOME HOUSING FOR SENIOR CITIZENS (30 HOUSING UNITS).Expenses $296,400 · revenue $126,987
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in March, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | March 31, 2026 | August 17, 2026 | 990 on file |
| 2024 | March 31, 2025 | August 15, 2025 | 990 on file |
| 2023 | March 31, 2024 | August 15, 2024 | 990 on file |
IRS record
- EIN
- 14-1871723
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Exempt since
- 1972
- Accounting year ends
- March
- Files
- Form 990 or 990-EZ
- Group exemption
- 9260: IBERO-AMERICAN ACTION LEAGUE INC
- Assets (IRS master file)
- $925,108
- Income (IRS master file)
- $316,018
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | March 2026 | $316,018 | $340,420 | $925,108 | XML |
| 990 | March 2025 | $260,464 | $277,261 | $994,626 | XML |
| 990 | March 2024 | $247,568 | $279,709 | $1,072,765 | XML |
| 990 | March 2023 | $234,793 | $262,970 | $1,150,966 | XML |
| 990 | March 2022 | $231,038 | $275,176 | $1,227,640 | IRS |
| 990 | March 2021 | – | – | – | IRS |
| 990 | March 2020 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 14-1871723).
Questions about IBERO-AMERICAN ACTION LEAGUE INC
- What is the EIN of IBERO-AMERICAN ACTION LEAGUE INC?
- The employer identification number (EIN) of IBERO-AMERICAN ACTION LEAGUE INC is 14-1871723.
- Is IBERO-AMERICAN ACTION LEAGUE INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1972.
- Which annual return does IBERO-AMERICAN ACTION LEAGUE INC file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of IBERO-AMERICAN ACTION LEAGUE INC due?
- The return for tax year 2026 (the year ending March 31, 2027) is due August 16, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did IBERO-AMERICAN ACTION LEAGUE INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended March 2026.
- Who is the principal officer of IBERO-AMERICAN ACTION LEAGUE INC?
- The 990 for the year ended March 31, 2026 names ANGELICA PEREZ DELGADO.
- Who are the officers and directors of IBERO-AMERICAN ACTION LEAGUE INC?
- The 990 for the year ended March 31, 2026 lists 6 people; 0 received compensation from the organization.
- How much revenue does IBERO-AMERICAN ACTION LEAGUE INC have?
- On its 990 for the year ended March 31, 2026 it reported revenue of $316,018, expenses of $340,420 and total assets of $925,108 at year end.
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