Nuevo Amanecer Latino Childrens Services in Los Angeles, California (CA)

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Nuevo Amanecer Latino Childrens Services
Employer Identification Number (EIN)954526760
Name of OrganizationNuevo Amanecer Latino Childrens Services
In Care of NameNorma Duque-Acosta
Address5400 Pomona Blvd, Los Angeles, CA 90022-1717
ActivitiesCare and housing of children (orphanage, etc)
SubsectionCharitable Organization
Ruling Date07/1995
DeductibilityContributions are deductible
FoundationOrganization which receives a substantial part of its support from a governmental unit or the general public
OrganizationTrust
Exempt Organization StatusUnconditional Exemption
Tax Period09/2012
Assets$5,000,000 to $9,999,999
Income$5,000,000 to $9,999,999
Filing Requirement990 (all other) or 990EZ return
Asset Amount$6,147,440
Amount of Income$8,186,160
Form 990 Revenue Amount$8,186,160
National Taxonomy of Exempt Entities (NTEE)Human Services - Multipurpose and Other: Foster Care


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Amount of income in 2012: $8,186,160
Nuevo Amanecer Latino Childrens Services: 

 $8,186,160
Other organizations performing similar types of work: 

 $2,232,370

Assets in 2012: $6,147,440
Nuevo Amanecer Latino Childrens Services: 

 $6,147,440
Other organizations performing similar types of work: 

 $1,062,274

Expenses in 2007: $10,186,346
Nuevo Amanecer Latino Childrens Services: 

 $10,186,346
Other organizations performing similar types of work: 

 $4,187,069

Income to expenses ratio in 2007: 1.0
Nuevo Amanecer Latino Childrens Services: 

 1.0
Other organizations performing similar types of work: 

 1.0

Expenses allocated to program services in 2007: 88.7%
Nuevo Amanecer Latino Childrens Services: 

 88.7%
Other organizations performing similar types of work: 

 85.3%

Number of employees in 2007: 70
Nuevo Amanecer Latino Childrens Services: 

 70
Other organizations performing similar types of work: 

 64

Employees paid over $50,000 in 2007: 27.1%
This organization: 

 27.1%
Other organizations performing similar types of work: 

 8.1%

Grants share in income in 2007: 0.5%
This organization: 

 0.5%
Other organizations performing similar types of work: 

 7.2%

Financial snapshot ($)

Revenue for 2007

Assets at end of 2007

Expenses for 2007

Functional Expenses for 2007 ($)

Income-Producing Activities for 2007

Revenue, Expenses, and Changes in Net Assets or Fund Balances
20002001200220032004200520062007
Total revenue$8,936,561$10,465,816$11,700,773$11,679,880$11,104,260$10,260,467$10,768,780$10,171,855
Contributions, gifts, grants, and similar amounts received$5,154$2,863$1,134$0$0$29,073$9,405$53,725
Contributions to donor advised funds$0$0
Direct public support$5,154$2,863$1,134$0$0$29,073$9,405$53,725
Indirect public support$0$0$0$0$0$0$0$0
Government contributions (grants)$0$0$0$0$0$0$0$0
Program service revenue including government fees and contracts$8,843,445$10,497,719$11,694,147$11,664,869$11,068,292$10,160,523$10,654,566$10,007,540
Membership dues and assessments$0$0$0$0$0$0$0$0
Interest on savings and temporary cash investments$87,962$26,666$16,579$15,011$35,968$70,871$104,809$110,590
Dividends and interest from securities$0$0$0$0$0$0$0$0
Net rental income or (loss)$0$0$0$0$0$0$0$0
Gross rents$0$0$0$0$0$0$0$0
Less: rental expenses$0$0$0$0$0$0$0$0
Other investment income$0$-56,773$0$0$0$0$0$0
Gain or (loss) from sales of assets other than inventory$0$-4,659$-11,087$0$0$0$0$0
Gross amount from sales of assets other than inventory$0$79,040$15,800$0$0$0$0$0
Less: cost or other basis and sales expenses$0$83,699$26,887$0$0$0$0$0
Net income or (loss) from special events and activities$0$0$0$0$0$0$0$0
Gross revenue$0$0$0$0$0$0$0$0
Less: direct expenses other than fundraising expenses$0$0$0$0$0$0$0$0
Gross profit or (loss) from sales of inventory$0$0$0$0$0$0$0$0
Gross sales of inventory, less returns and allowances$0$0$0$0$0$0$0$0
Less: cost of goods sold$0$0$0$0$0$0$0$0
Other revenue$0$0$0$0$0$0$0$0
Total expenses$8,133,298$9,594,139$11,031,825$11,305,040$10,814,384$10,223,237$10,474,781$10,186,346
Program services$6,940,134$8,209,328$9,410,789$10,174,182$9,645,445$9,107,514$9,327,124$9,040,104
Management and general$1,193,164$1,384,811$1,621,036$1,130,858$1,168,939$1,115,723$1,147,657$1,146,242
Fundraising$0$0$0$0$0$0$0$0
Payments to affiliates$0$0$0$0$0$0$0$0
Net assets or fund balances at end of year$4,142,935$5,014,612$5,697,050$6,071,890$6,361,766$6,398,996$6,692,995$6,678,504
Excess or (deficit) for the year$803,263$871,677$668,948$374,840$289,876$37,230$293,999$-14,491
Net assets or fund balances at beginning of year$3,339,672$4,142,935$5,014,612$5,697,050$6,071,890$6,361,766$6,398,996$6,692,995
Other changes in net assets or fund balances$0$0$13,490$0$0$0$0$0
Statement of Functional Expenses (for 2007)
TotalProgram servicesManagement and generalFundraising
Total functional expenses$10,186,346$9,040,104$1,146,242$0
Grants paid from donor advised funds$0
Other grants and allocations$0
Specific assistance to individuals$0
Benefits paid to or for members$0
Compensation of current officers, directors, key employees, etc.$358,971$233,331$125,640$0
Compensation of former officers, directors, key employees, etc.$0$0$0$0
Compensation and other distributions, not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)$0$0$0$0
Salaries and wages of employees not included above$3,320,442$2,820,642$499,800$0
Pension plan contributions not included above$133,378$108,036$25,342$0
Employee benefits not included above$457,213$376,248$80,965$0
Payroll taxes$300,826$249,685$51,141$0
Professional fundraising fees$0$0$0$0
Accounting fees$0$0$0$0
Legal fees$73,288$52,678$20,610$0
Supplies$81,856$55,593$26,263$0
Telephone$147,422$104,670$42,752$0
Postage and shipping$13,003$9,232$3,771$0
Occupancy$51,946$36,881$15,065$0
Equipment rental and maintenance$87,487$62,116$25,371$0
Printing and publications$18,042$12,810$5,232$0
Travel$128,570$91,284$37,286$0
Conferences, conventions, and meetings$6,459$4,586$1,873$0
Interest$0$0$0$0
Depreciation, depletion, etc.$83,930$59,590$24,340$0
Other expenses not covered above$4,923,513$4,762,722$160,791$0
Balance Sheets
20002001200220032004200520062007
Total assets$5,431,076$5,967,142$6,486,473$6,730,341$6,946,984$7,017,209$7,335,487$7,318,205
Cash - non-interest-bearing$332,564$618,426$1,233,136$1,461,912$1,696,340$35,860$45,083$24,877
Savings and temporary cash investments$0$0$0$0$0$2,319,642$2,759,533$3,163,788
Accounts receivable less allowance for doubtful accounts$0$0$0$0$0$0$0$0
Pledges receivable less allowance for doubtful accounts$0$0$0$0$0$0$0$0
Grants receivable$0$0$0$0$0$0$0$0
Receivables from current and former officers, directors, trustees, and key employees$0$0$0$0$0$0$0$0
Receivables from other disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)$0$0
Other notes and loans receivable less allowance for doubtful accounts$65,835$109,875$65,739$43,764$26,391$27,190$0$0
Inventories for sale or use$0$0$0$0$0$0$0$0
Prepaid expenses and deferred charges$22,499$41,268$32,528$93,356$96,988$103,235$64,476$62,114
Investments - publicly-traded securities$282,260$0
Investments - other securities$1,122,799$1,058,457$501,272$692,096$814,511$265,711$0$0
Investments - land, buildings, and equipment less accumulated depreciation$2,833,132$3,145,361$3,494,803$3,503,632$3,417,658$3,339,990$3,263,051$3,241,981
Investments - other$0$0$0$0$0$0$0$0
Land, buildings, and equipment less accumulated depreciation$0$0$0$0$0$0$0$0
Other assets, including program-related investments$1,054,247$993,755$1,158,995$935,581$895,096$925,581$921,084$825,445
Total liabilities$1,288,141$952,530$789,423$658,451$585,218$618,213$642,492$639,701
Accounts payable and accrued expenses$687,688$758,552$789,423$658,451$585,218$618,213$642,492$597,322
Grants payable$0$0$0$0$0$0$0$0
Deferred revenue$0$0$0$0$0$0$0$0
Loans from officers, directors, trustees, and key employees$0$0$0$0$0$0$0$0
Tax-exempt bond liabilities$0$0$0$0$0$0$0$0
Mortgages and other notes payable$600,453$193,978$0$0$0$0$0$42,379
Other liabilities$0$0$0$0$0$0$0$0
Total liabilities and net assets/fund balances$5,431,076$5,967,142$6,486,473$6,730,341$6,946,984$7,017,209$7,335,487$7,318,205
Total net assets or fund balances$4,142,935$5,014,612$5,697,050$6,071,890$6,361,766$6,398,996$6,692,995$6,678,504
Reconciliation of Revenue per Audited Financial Statements With Revenue per Return
20002001200220032004200520062007
Total revenue$8,936,561$10,465,816$11,700,773$11,679,880$11,104,260$10,260,467$10,260,467$10,171,855
Total revenue, gains, and other support per audited financial statements$8,936,561$10,465,816$11,719,202$11,679,880$11,104,260$10,260,467$10,260,467$10,171,855
Other expenses$0$0$18,429$0$0$0$0$0
Net unrealized gains on investments$0$0$18,429$0$0$0$0$0
Donated services and use of facilities$0$0$0$0$0$0$0$0
Recoveries of prior year grants$0$0$0$0$0$0$0$0
Other$0$0$0$0$0$0$0$0
Other revenue$0$0$0$0$0$0$0$0
Investment expenses$0$0$0$0$0$0$0$0
Other$0$0$0$0$0$0$0$0
Reconciliation of Expenses per Audited Financial Statements With Expenses per Return
20002001200220032004200520062007
Total expenses$8,133,298$9,594,139$11,036,289$11,305,040$10,814,384$10,223,237$10,474,781$10,186,346
Total expenses and losses per audited financial statements$8,133,298$9,594,139$11,036,764$11,305,040$10,814,384$10,223,237$10,474,781$10,186,346
Other revenue$0$0$475$0$0$0$0$0
Donated services and use of facilities$0$0$0$0$0$0$0$0
Prior year adjustments$0$0$0$0$0$0$0$0
Losses$0$0$0$0$0$0$0$0
Other$0$0$475$0$0$0$0$0
Other expenses$0$0$0$0$0$0$0$0
Investment expenses$0$0$0$0$0$0$0$0
Other$0$0$0$0$0$0$0$0
Current Officers, Directors, Trustees, and Key Employees
Average hours per week devoted to positionCompensationContributions to employee benefit plans & deferred compensation plansExpense account and other allowances
50$164,466$8,273$0
50$177,352$8,880$0
Total number of officers, directors, and trustees permitted to vote on organization business at board meetings2
Are any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, related to each other through family or business relationships?No
Do any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, receive compensation from any other organizations, whether tax exempt or taxable, that are related to the organization?No
Does the organization have a written conflict of interest policy?Yes
Other Information
Did the organization have unrelated business gross income of $1,000 or more during the year covered by this return, and has it filed a tax return on Form 990-T for this year?No
Was there a liquidation, dissolution, termination, or substantial contraction during the year?No
Is the organization related (other than by association with a statewide or nationwide organization) through common membership, governing bodies, trustees, officers, etc., to any other exempt or nonexempt organization?No
Direct and indirect political expenditures$0
Did the organization file Form 1120-POL for this year?No
Were substantially all dues nondeductible by members?
Did the organization make only in-house lobbying expenditures of $2,000 or less?
Dues, assessments, and similar amounts from members$0
Section 162(e) lobbying and political expenditures$0
Aggregate nondeductible amount of section 6033(e)(1)(A) dues notices$0
Taxable amount of lobbying and political expenditures$0
Does the organization elect to pay the section 6033(e) tax on the amount above?
If section 6033(e)(1)(A) dues notices were sent, does the organization agree to add the amount above to its reasonable estimate of dues allocable to nondeductible lobbying and political expenditures for the following tax year?
Initiation fees and capital contributions$0
Gross receipts for public use of club facilities$0
At any time during the year, did the organization, directly or indirectly, own a controlled entity within the meaning of section 512(b)(13)?No
Amount of tax imposed on the organization during the year under: section 4911$0
Amount of tax imposed on the organization during the year under: section 4912$0
Amount of tax imposed on the organization during the year under: section 4955$0
Did the organization engage in any section 4958 excess benefit transaction during the year or did it become aware of an excess benefit transaction from a prior year?No
Amount of tax imposed on the organization managers or disqualified persons during the year under sections 4912, 4955, and 4958$0
Amount of tax above, reimbursed by the organization$0
At any time during the tax year, was the organization a party to a prohibited tax shelter transaction?No
Did the organization acquire a direct or indirect interest in any applicable insurance contract?No
Did the supporting organization, or a fund maintained by a sponsoring organization, have excess business holdings at any time during the year?No
Number of employees employed in the pay period that includes March 12, 200670
Analysis of Income-Producing Activities (for 2007)
Unrelated business incomeExcluded by section 512, 513, or 514Related or exempt function income
Business codeAmountExclusion codeAmount
Total$0$110,590$10,007,540
Program service revenue
Program service revenue 1000000$000$0$0
Program service revenue 2000000$000$0$0
Program service revenue 3000000$000$0$0
Program service revenue 4000000$000$0$0
Program service revenue 5000000$000$0$0
Medicare/Medicaid payments000000$000$0$0
Fees and contracts from government agencies000000$0Section 501(c)(3), (4), or (5) organization conducting an agricultural or educational fair or exposition - Qualified public entertainment activity income (section 513(d)(2))$0$10,007,540
Membership dues and assessments000000$000$0$0
Interest on savings and temporary cash investmentsInvestment activities of section 501(c)(7), (9), or (17) organizations$0Section 501(c)(7), (9), or (17) organization - Non-exempt function income set aside for a charitable, etc., purpose specified in section 170(c)(4) (section 512(a)(3)(B)(i))$110,590$0
Dividends and interest from securities000000$0Income exempt from debt-financed (section 514) provisions because at least 85% of the use of the property is for the organization's exempt purposes (Note: This code is only for income from the 15% or less non-exempt purpose use.) (section 514(b)(1)(A))$0$0
Net rental income or (loss) from real estate
debt-financed property000000$000$0$0
not debt-financed property000000$000$0$0
Net rental income or (loss) from personal property000000$000$0$0
Other investment income000000$0Income from the exchange or rental of membership or donor list with an organization eligible to receive charitable contributions by a section 501(c)(3) organization; by a war veterans' organization; or an auxiliary unit or society of, or trust or foundation for, a war veterans' post or organization (section 513(h))$0$0
Gain or (loss) from sales of assets other than inventory000000$0Section 501(c)(3), (4), or (5) organization conducting an agricultural or educational fair or exposition - Qualified public entertainment activity income (section 513(d)(2))$0$0
Net income or (loss) from special events000000$000$0$0
Gross profit or (loss) from sales of inventory000000$000$0$0
Other revenue000000$000$0$0
Information Regarding Taxable Subsidiaries and Disregarded Entities (for 2007)
EIN of corporation, partnership, or disregarded entityPercentage of ownership interestTotal incomeEnd-of-year assets
0%$0$0
0%$0$0
0%$0$0
0%$0$0
Compensation of the Five Highest Paid Employees Other Than Officers, Directors, and Trustees (for 2007)
CompensationContributions to employee benefit plans & deferred compensationExpense account and other allowances
$67,460$3,373$0
$86,867$4,344$0
$72,320$3,606$0
$67,956$3,398$0
$72,320$3,616$0
Total number of other employees paid over $50,00012
Statements About Activities (for 2007)
Expenses paid or incurred in connection with the lobbying activities$0
Did the organization receive or hold an easement for conservation purposes, including easements to preserve open space, the environment, historic land areas or historic structures?No
Did the organization provide credit counseling, debt management, credit repair, or debt negotiation services?No
Did the organization maintain any donor advised funds?Yes
Did the organization make any taxable distributions under section 4966?No
Did the organization make a distribution to a donor, donor advisor, or related person?No
Enter the total number of donor advised funds owned at the end of the tax year$0
Enter the aggregate value of assets held in all donor advised funds owned at the end of the tax year$0
Enter the total number of separate funds or accounts owned at the end of the tax year (excluding donor advised funds included above) where donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts$0
Enter the aggregate value of assets held in all funds or accounts included above at the end of the tax year$0
Reason for Non-Private Foundation Status
The organization is not a private foundation because it isOrganization that receives a substantial part of its support from a governmental unit or from the general public
Support Schedule
19992000200120022003200420052006
Total$7,500,440$8,848,599$10,500,582$11,695,281$11,664,869$11,068,292$10,189,596$10,663,971
Gifts, grants, and contributions received$0$5,154$2,863$1,134$0$0$29,073$9,405
Membership fees received$0$0$0$0$0$0$0$0
Gross receipts from admissions, merchandise sold or services performed, or furnishing of facilities in any activity that is related to the organization's charitable, etc., purpose$0$0$0$0$0$0$0$0
Gross income from interest, dividends, amounts received from payments on securities loans (section 512(a)(5)), rents, royalties, and unrelated business taxable income (less section 511 taxes) from businesses acquired by the organization after June 30, 1975$0$0$0$0$0$0$0$0
Net income from unrelated business activities not included above$0$0$0$0$0$0$0$0
Tax revenues levied for the organization's benefit and either paid to it or expended on its behalf$0$0$0$0$0$0$0$0
The value of services or facilities furnished to the organization by a governmental unit without charge. Do not include the value of services or facilities generally furnished to the public without charge$7,500,440$8,843,445$10,497,719$11,694,147$11,664,869$11,068,292$10,160,523$10,654,566
Other income$0$0$0$0$0$0$0$0
Lobbying Expenditures by Electing Public Charities (for 2007)
Total exempt purpose expenditures$0
Total lobbying expenditures$0
Total lobbying expenditures to influence public opinion (grassroots lobbying)$0
Total lobbying expenditures to influence a legislative body (direct lobbying)$0
Other exempt purpose expenditures$0
Lobbying nontaxable amount$0
Grassroots nontaxable amount$0
Statements Regarding Other IRS Filings and Tax Compliance (for 2011)
Did the organization have unrelated business gross income of $1,000 or more during the year?No
Initiation fees and capital contributions$0
Gross receipts for public use of club facilities $0
Gross income from members or shareholders$0
Gross income from other sources$0
Statement of Revenue (for 2011)
Total revenue$8,729,400
Contributions, Gifts, Grants and Other Similar Amounts$10,000
Program Service Revenue$8,660,729
Other Revenue
Investment income (including dividends, interest, and other similar amounts)$58,671
Income from investment of tax-exempt bond proceeds$0
Royalties$0
Net rental income$0
Net gain from sales of assets other than inventory$0
Net income from fundraising events$0
Net income from gaming activities$0
Net income from sales of inventory$0
Miscellaneous Revenue$0
Statement of Functional Expenses (for 2011)
Total functional expenses$9,069,937
Compensation of current officers, directors, trustees, and key employees$572,695
Other salaries and wages$2,569,172
Payroll taxes$254,478
Professional fundraising services$0
Other$5,673,592
Balance Sheet (for 2011)
Total assets$6,430,863
Total liabilities$590,680
Tax-exempt bond liabilities$0
Secured mortgages and notes payable to unrelated third parties$0
Unsecured notes and loans payable to unrelated third parties$0
Other$590,680
Total net assets or fund balances$5,840,183
Retained earnings, endowment, accumulated income, or other funds$0
Reason for Public Charity Status (for 2011)
The organization is not a private foundation because it is:An organization that normally receives a substantial part of its support from a governmental unit or from the general public described in section 170(b)(1)(A)(vi)
Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (for 2011)
2007 - 2011 Total
Total Support$48,710,350
Gifts, grants, contributions, and membership fees received$106,266
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf$0
The value of services or facilities furnished by a governmental unit to the organization without charge$48,280,181
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources$323,903
Gross receipts from related activities, etc.$0
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15Institute For Black Parenting11222 S La Cine Blvd Ste 233, Inglewood, CA 90304-1107CA1993-09$2,133,612
16Kair In-Home Social Services Incorporated2603 Camino Ramon Ste 262, San Ramon, CA 94583-9143CA1995-08$1,666,641
17Abc Foster Family Agency Inc1520 Brookhollow Dr Ste 35, Santa Ana, CA 92705-5427CA1994-10$1,556,810
18Lighthouse Family Services5650 Marconi Avenue Suite 22, Carmichael, CA 95608CA1999-05$1,145,962
19Families United IncPO BOX 865, Folsom, CA 95763-0865CA1994-06$881,479
20Development Solutions IncPO BOX 1235, San Juan Capo, CA 92693-1235CA1996-03$866,266
Number of organizations performing similar types of work
Alabama2
Arkansas2
California27
Colorado3
District of Columbia1
Florida6
Georgia2
Idaho1
Illinois6
Indiana6
Kansas2
Kentucky1
Louisiana1
Massachusetts2
Maryland2
Maine3
Michigan4
Minnesota3
Missouri2
Mississippi1
Montana1
North Carolina1
New Hampshire1
New Jersey2
New Mexico2
New York7
Ohio20
Oklahoma1
Oregon1
Pennsylvania11
Rhode Island1
South Carolina1
Tennessee3
Texas7
Virginia2
Vermont1
Total139

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