{"success":true,"data":{"_id":310974403,"filings":[{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"The staff of the educational opportunity center will assist and encourage the people of northeast indiana to better their lives through education.","primary_activities":"Educational furtherance assistance for children and adults through educational opportunity center and talent search grants under the federal department of education trio program.","year":2012,"name":"THE NATIONAL LEAGUE OF CUBAN AMERICAN","phone":"2607455421","type":"990","foreign_countries":["India"],"year_formation":1978,"state_legal_domicile":"IN","tax_period_begin":"2012-09-01T00:00:00","tax_period_end":"2013-08-31T00:00:00","address":"3000 S WAYNE STREET, FORT WAYNE, IN, 46807, USA","city":"FORT WAYNE","state":"IN","country":"USA","zip_code":"46807"},"Governance":{"501c3 determination":true,"Number of voting members":5,"Number of independent voting members":5,"Number of employees total":16,"Total Gross UBI":0,"Number of employees":16,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":false,"Whistle blower policy":false,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":false,"Election of board members":false,"Decisions subject to approval":false,"Minutes of governing body":true,"Local chapters":false,"Form 990 provided to governing body":true,"Document retention policy":false,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":false,"Accountant compile or review":true,"Financial statements audited by independent accountant":false,"Audit committee":true,"Federal grant audit required":false,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false,"Transfers to exempt non-charitable organization":false},"Revenues":{"value":444081,"Contributions":{"value":442126,"Other contributions":54998,"Grant revenue":387128},"Program revenue":{"value":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":1955,"Other total":955,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":1000,"Net income from gaming":0,"Net income":0}},"Expenses":{"value":466964,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":354883,"Current officers":52106,"Disqualified persons":0,"Other salaries and wages":225176,"Pension plan contributions":10110,"Other employee benefits":40600,"Payroll taxes":26891},"Other expenses":{"value":112081,"Management services":0,"Legal":0,"Accounting":6074,"Lobbying services":0,"Investment management fees":0,"Other services":3000,"Advertising":0,"Office expenses":17874,"Information technology":15925,"Royalties":0,"Occupancy":11758,"Travel":3261,"Conferences and meetings":0,"Interest":5830,"Payments to affiliates":0,"Depreciation and depletion":23579,"Insurance":10095,"Travel entertainment public officials":0,"Itemized Expenses":{"value":14685,"VARIOUS":14685},"All other expenses":0}},"Assets":{"value":445292,"Non-interest bearing cash":37342,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":407950,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":80802,"Accounts payable, accrued":2227,"Secured mortgages and notes payable":78575},"Fund balance":{"value":364490},"Form990Details":{"program_service_accomplishments":[{"description":"EDUCATIONAL FURTHERANCE ASSISTANCE FOR CHILDREN AND ADULTS THROUGH EDUCATIONAL OPPORTUNITY CENTER AND TALENT SEARCH GRANTS UNDER THE FEDERAL DEPARTMENT OF EDUCATION TRIO PROGRAM.","expense":360284}],"functional_expense_allocations":{"current_officers_directors":{"program_services":42200,"management_and_general":9906,"total":52106},"disqualified_persons":{"total":0},"other_salaries_and_wages":{"program_services":182371,"management_and_general":42805,"total":225176},"pension_plan_contributions":{"program_services":10109,"management_and_general":1,"total":10110},"other_employee_benefits":{"program_services":40600,"total":40600},"payroll_taxes":{"program_services":21231,"management_and_general":5660,"total":26891},"management_fees":{"total":0},"legal_fees":{"total":0},"accounting_fees":{"management_and_general":6074,"total":6074},"lobbying_fees":{"total":0},"professional_fundraising_fees":{"total":0},"investment_management_fees":{"total":0},"other_service_fees":{"program_services":3000,"total":3000},"advertising":{"total":0},"office_expenses":{"program_services":14868,"management_and_general":3006,"total":17874},"information_technology":{"program_services":15925,"total":15925},"royalties":{"total":0},"occupancy":{"program_services":11758,"total":11758},"travel":{"program_services":2633,"management_and_general":628,"total":3261},"conferences_meetings":{"total":0},"interest":{"management_and_general":5830,"total":5830},"payments_to_affiliates":{"total":0},"depreciation_depletion":{"program_services":3625,"management_and_general":19954,"total":23579},"insurance":{"management_and_general":10095,"total":10095},"all_other_expenses":{"total":0}},"fundraising_and_gaming_summary":{"gross_income_fundraising_events":1000},"tax_and_disclosure_flags":{"activities_conducted_through_partnership":false,"foreign_financial_account":false,"backup_withholding_compliance":false,"employment_tax_returns_filed":true,"lobbying_activities":false,"deductible_non_cash_contributions":false,"deductible_contributions_of_art":false,"method_of_accounting_accrual":true,"schedule_o_part_vi":true},"audit_financial_statement_detail":{"accountant_compile_or_review":true,"accountant_compile_or_review_separate":true,"federal_grant_audit_required":false},"related_party_due_diligence":{"officer_entity_with_business_relationship":false,"officer_mailing_address":false,"related_entity":false,"related_org_controlled_entity":false,"compensation_from_other_sources":false,"excess_benefit_transaction":false,"excess_business_holdings":false,"distribution_to_donor":false,"annual_disclosure_covered_persons":false},"grant_due_diligence":{"grants_to_organizations":false,"grants_to_individuals":false,"more_than_5000_to_organizations":false,"more_than_5000_to_individuals":false},"books_are_in_care_of":{"person_name":"WILLA KLINE","phone":"2607455421","address_line1":"3000 S WAYNE STREET","city":"FORT WAYNE","state":"IN","zip":"46807"},"officers_directors_key_employees":[{"title":"Director","average_hours_per_week":1.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"Director","average_hours_per_week":1.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"Director","average_hours_per_week":1.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"Director","average_hours_per_week":1.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"Director","average_hours_per_week":1.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"EXECUTIVE DIRECTOR","average_hours_per_week":60.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":52106,"reportable_comp_from_related_orgs":0,"other_compensation":2204,"key_employee":true}]},"ScheduleA":{"public_charity_status":{"publicly_supported_org_170b1_avi":true},"support_170":{"thirty_three_percent_test_current_year":true,"gifts_grants_contributions":{"value":2388943,"current_year":442126,"current_year_minus1":442418,"current_year_minus2":495533,"current_year_minus3":513333,"current_year_minus4":495533},"tax_revenues_levied_for_org_benefit":{"value":0},"total_calendar_year_support":{"value":2388943,"current_year":442126,"current_year_minus1":442418,"current_year_minus2":495533,"current_year_minus3":513333,"current_year_minus4":495533},"amounts_from_substantial_contributors":0,"public_support_total":2388943,"gross_investment_income":{"value":33,"current_year_minus2":12,"current_year_minus3":9,"current_year_minus4":12},"other_income":{"value":2688,"current_year":955,"current_year_minus1":721,"current_year_minus2":220,"current_year_minus3":572,"current_year_minus4":220},"unrelated_business_net_income":{"value":0},"total_support":2391664,"public_support_percentage":0.9989},"support_170_prior_schema":{"value_services_facilities_by_government":{"total":0},"value_services_facilities_by_government_prior":{"total":0}}},"ScheduleB":{"attached":true,"required":true},"ScheduleD":{"land_buildings_equipment":{"land":{"other_cost_or_other_basis":25000,"book_value":25000},"buildings":{"other_cost_or_other_basis":612025,"book_value":376171,"depreciation":235854},"leasehold_improvements":{"other_cost_or_other_basis":85094,"book_value":3869,"depreciation":81225},"equipment":{"other_cost_or_other_basis":53932,"book_value":2910,"depreciation":51022},"other_land_buildings":{"other_cost_or_other_basis":43381,"depreciation":43381},"total_book_value":407950},"other_liabilities":{"footnote_text":true},"supplemental_information":[{"identifier":"Part X","form_and_line_reference":"Part X : FIN48 Footnote","explanation":"THE ORGANIZATION HAS ADOPTED THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. THIS STANDARD ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED, OR EXPECTED TO BE CLAIMED, ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THIS GUIDANCE, THE ORGANIZATION MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFITS THAT COULD BE RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH POSITIONS WOULD BE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THE GUIDANCE ON ACCOUNITNG FOR UNCERTAINTY IN INCOME TAXES ALSO ADDRESSES DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES ON INCOME TAXES, AND ACCOUNTING IN INTERIM PERIODS. AT AUGUST 31, 2013 AND 2012, THERE WERE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES. THE ORGANIZATION FILES FORM 990 AND THE RELATED STATE OF INDIANA RETURN, AND HAS NOT BEEN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE IN THE PAST THREE YEARS."}]},"ScheduleI":{"reported_domestic_org_grants":0,"reported_domestic_individual_grants":0,"total_domestic_grants":0},"ScheduleF":{"reported_foreign_grants":0},"source_xml":"201313019349300956_public.xml"},{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"The staff of the educational opportunity center will assist and encourage the people of northeast indiana to better their lives through education.","primary_activities":"Educational furtherance assistance for children and adults through educational opportunity center and talent search grants under the federal department of education trio program.","year":2013,"name":"THE NATIONAL LEAGUE OF CUBAN AMERICAN COMMUNITY BASED CENTERS INC","phone":"2607455421","type":"990","foreign_countries":["India"],"year_formation":1978,"state_legal_domicile":"IN","tax_period_begin":"2013-09-01T00:00:00","tax_period_end":"2014-08-31T00:00:00","address":"3000 S WAYNE STREET, FORT WAYNE, IN, 46807, USA","city":"FORT WAYNE","state":"IN","country":"USA","zip_code":"46807"},"Governance":{"501c3 determination":true,"Number of voting members":5,"Number of independent voting members":5,"Number of employees total":15,"Total Gross UBI":0,"Number of employees":15,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":false,"Whistle blower policy":false,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":false,"Election of board members":false,"Decisions subject to approval":false,"Minutes of governing body":true,"Local chapters":false,"Form 990 provided to governing body":true,"Document retention policy":false,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":false,"Accountant compile or review":true,"Financial statements audited by independent accountant":false,"Audit committee":true,"Federal grant audit required":false,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false,"Transfers to exempt non-charitable organization":false},"Revenues":{"value":546062,"Contributions":{"value":531881,"Other contributions":165000,"Grant revenue":366881},"Program revenue":{"value":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":14181,"Other total":10889,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":3292,"Net income from gaming":0,"Net income":0}},"Expenses":{"value":431948,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":332288,"Current officers":50663,"Disqualified persons":0,"Other salaries and wages":209903,"Pension plan contributions":9755,"Other employee benefits":33100,"Payroll taxes":28867},"Other expenses":{"value":99660,"Management services":0,"Legal":0,"Accounting":7289,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":13554,"Information technology":13818,"Royalties":0,"Occupancy":12358,"Travel":2545,"Conferences and meetings":0,"Interest":3549,"Payments to affiliates":0,"Depreciation and depletion":23051,"Insurance":8652,"Travel entertainment payments":0,"Itemized Expenses":{"value":14844,"OTHER":5403,"MAINTENANCE & REPAIRS":4728,"Telephone":4713},"All other expenses":0},"Functional Expenses":{"Program Service Expenses":336136,"Management And General Expenses":95812,"Fundraising Expenses":0}},"Assets":{"value":543475,"Non-interest bearing cash":76995,"Savings and temp cash investments":0,"Pledges and grants receivable":25000,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":2875,"Land, building, equipment":413605,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":25000},"Liabilities":{"value":64869,"Accounts payable, accrued":1286,"Secured mortgages and notes payable":63583},"Fund balance":{"value":478606,"Unrestricted net assets":478606},"Form990Details":{"program_service_accomplishments":[{"description":"EDUCATIONAL FURTHERANCE ASSISTANCE FOR CHILDREN AND ADULTS THROUGH EDUCATIONAL OPPORTUNITY CENTER AND TALENT SEARCH GRANTS UNDER THE FEDERAL DEPARTMENT OF EDUCATION TRIO PROGRAM.","expense":336136}],"functional_expense_allocations":{"current_officers_directors":{"program_services":42200,"management_and_general":8463,"total":50663},"disqualified_persons":{"total":0},"other_salaries_and_wages":{"program_services":187995,"management_and_general":21908,"total":209903},"pension_plan_contributions":{"program_services":9755,"total":9755},"other_employee_benefits":{"program_services":33100,"total":33100},"payroll_taxes":{"program_services":25686,"management_and_general":3181,"total":28867},"management_fees":{"total":0},"legal_fees":{"total":0},"accounting_fees":{"management_and_general":7289,"total":7289},"lobbying_fees":{"total":0},"professional_fundraising_fees":{"total":0},"investment_management_fees":{"total":0},"other_service_fees":{"total":0},"advertising":{"total":0},"office_expenses":{"program_services":12729,"management_and_general":825,"total":13554},"information_technology":{"program_services":13818,"total":13818},"royalties":{"total":0},"occupancy":{"total":12358},"travel":{"program_services":1965,"management_and_general":580,"total":2545},"conferences_meetings":{"total":0},"interest":{"management_and_general":3549,"total":3549},"payments_to_affiliates":{"total":0},"depreciation_depletion":{"program_services":1860,"management_and_general":21191,"total":23051},"insurance":{"management_and_general":8652,"total":8652},"all_other_expenses":{"total":0}},"fundraising_and_gaming_summary":{"gross_income_fundraising_events":3292},"tax_and_disclosure_flags":{"activities_conducted_through_partnership":false,"foreign_financial_account":false,"backup_withholding_compliance":false,"employment_tax_returns_filed":true,"lobbying_activities":false,"deductible_non_cash_contributions":false,"deductible_contributions_of_art":false,"method_of_accounting_accrual":true,"schedule_o_part_vi":true,"schedule_o_part_xi":true},"audit_financial_statement_detail":{"accountant_compile_or_review":true,"accountant_compile_or_review_separate":true,"federal_grant_audit_required":false},"related_party_due_diligence":{"officer_entity_with_business_relationship":false,"officer_mailing_address":false,"related_entity":false,"related_org_controlled_entity":false,"compensation_from_other_sources":false,"excess_benefit_transaction":false,"excess_business_holdings":false,"distribution_to_donor":false,"annual_disclosure_covered_persons":false},"grant_due_diligence":{"grants_to_organizations":false,"grants_to_individuals":false,"more_than_5000_to_organizations":false,"more_than_5000_to_individuals":false},"books_in_care_of_detail":{"person_name":"WILLA KLINE","phone":"2607455421","address_line1":"3000 S WAYNE STREET","city":"FORT WAYNE","state":"IN","zip":"46807"},"officers_directors_key_employees":[{"person_name":"DR JOHN FRENCH","title":"Director","average_hours_per_week":1.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"DR JOHN FRENCH"},{"person_name":"HERB HERNANDEZ","title":"Director","average_hours_per_week":1.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"HERB HERNANDEZ"},{"person_name":"DR PAULA NEUMAN","title":"Director","average_hours_per_week":1.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"DR PAULA NEUMAN"},{"person_name":"DR JEFF WALLS","title":"Director","average_hours_per_week":1.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"DR JEFF WALLS"},{"person_name":"DIANA SWAYZE","title":"Director","average_hours_per_week":1.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"DIANA SWAYZE"},{"person_name":"DR WILLA L KLINE","title":"EXECUTIVE DIRECTOR","average_hours_per_week":60.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":50663,"reportable_comp_from_related_orgs":0,"other_compensation":2099,"key_employee":true,"name":"DR WILLA L KLINE"}]},"ScheduleA":{"public_charity_status":{"publicly_supported_org_170b1_avi":true},"support_170":{"thirty_three_percent_test_current_year":true,"gifts_grants_contributions":{"value":2425291,"current_year":531881,"current_year_minus1":442126,"current_year_minus2":442418,"current_year_minus3":495533,"current_year_minus4":513333},"tax_revenues_levied_for_org_benefit":{"value":0},"government_services_facilities_value":{"value":0},"total_calendar_year_support":{"value":2425291,"current_year":531881,"current_year_minus1":442126,"current_year_minus2":442418,"current_year_minus3":495533,"current_year_minus4":513333},"amounts_from_substantial_contributors":0,"public_support_total":2425291,"gross_investment_income":{"value":21,"current_year_minus3":12,"current_year_minus4":9},"other_income":{"value":13357,"current_year":10889,"current_year_minus1":955,"current_year_minus2":721,"current_year_minus3":220,"current_year_minus4":572},"unrelated_business_net_income":{"value":0},"total_support":2438669,"public_support_percentage":0.9945}},"ScheduleB":{"attached":true,"required":true},"ScheduleD":{"land_buildings_equipment":{"land":{"other_cost_or_other_basis":25000,"book_value":25000},"buildings":{"other_cost_or_other_basis":612025,"book_value":356774,"depreciation":255251},"leasehold_improvements":{"other_cost_or_other_basis":113800,"book_value":29999,"depreciation":83801},"equipment":{"other_cost_or_other_basis":53932,"book_value":1832,"depreciation":52100},"other_land_buildings":{"other_cost_or_other_basis":43381,"depreciation":43381},"total_book_value":413605},"other_liabilities":{"footnote_text":true},"supplemental_information":[{"form_and_line_reference":"Part X : FIN48 Footnote","explanation":"THE ORGANIZATION HAS ADOPTED THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. THIS STANDARD ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED, OR EXPECTED TO BE CLAIMED, ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THIS GUIDANCE, THE ORGANIZATION MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFITS THAT COULD BE RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH POSITIONS WOULD BE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THE GUIDANCE ON ACCOUNITNG FOR UNCERTAINTY IN INCOME TAXES ALSO ADDRESSES DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES ON INCOME TAXES, AND ACCOUNTING IN INTERIM PERIODS. AT AUGUST 31, 2013 AND 2012, THERE WERE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES. THE ORGANIZATION FILES FORM 990 AND THE RELATED STATE OF INDIANA RETURN, AND HAS NOT BEEN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE IN THE PAST THREE YEARS."}]},"ScheduleI":{"reported_domestic_org_grants":0,"reported_domestic_individual_grants":0,"total_domestic_grants":0},"ScheduleF":{"reported_foreign_grants":0},"source_xml":"201443189349305309_public.xml"},{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"The staff of the educational opportunity center will assist and encourage the people of northeast indiana to better their lives through education.","primary_activities":"Educational furtherance assistance for children and adults through educational opportunity center and talent search grants under the federal department of education trio program.","year":2014,"name":"THE NATIONAL LEAGUE OF CUBAN AMERIC COMMUNITY BASED CENTERS INC","phone":"2607455421","type":"990","foreign_countries":["India"],"year_formation":1978,"state_legal_domicile":"IN","tax_period_begin":"2014-09-01T00:00:00","tax_period_end":"2015-08-31T00:00:00","address":"3000 S WAYNE STREET, FORT WAYNE, IN, 46807, USA","city":"FORT WAYNE","state":"IN","country":"USA","zip_code":"46807"},"Governance":{"501c3 determination":true,"Number of voting members":5,"Number of independent voting members":5,"Number of employees total":16,"Total Gross UBI":0,"Number of employees":16,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":false,"Whistle blower policy":false,"Compensation process for CEO":false,"Compensation process for other employees":true,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":false,"Election of board members":false,"Decisions subject to approval":false,"Minutes of governing body":true,"Local chapters":false,"Form 990 provided to governing body":true,"Document retention policy":false,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":false,"Accountant compile or review":true,"Financial statements audited by independent accountant":false,"Audit committee":true,"Federal grant audit required":false,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false,"Transfers to exempt non-charitable organization":false},"Revenues":{"value":437392,"Contributions":{"value":432420,"Other contributions":45292,"Grant revenue":387128},"Program revenue":{"value":0},"Investment income":{"value":0},"Other revenues":{"value":4972,"Other total":1132,"Net income from fundraising events":3840}},"Expenses":{"value":456117,"Grant expense":{"value":0},"Total professional fundraising expense":{"value":0},"Benefits paid to members":{"value":0},"Salaries":{"value":316198,"Current officers":50849,"Other salaries and wages":223282,"Pension plan contributions":8503,"Payroll taxes":33564},"Other expenses":{"value":139919,"Accounting":6444,"Office expenses":22826,"Information technology":14260,"Occupancy":11379,"Travel":2510,"Interest":3015,"Depreciation and depletion":27034,"Insurance":37222,"Itemized Expenses":{"value":15229,"MAINTENANCE & REPAIRS":6000,"TELEPHONE":5142,"OTHER":4087}},"Functional Expenses":{"Program Service Expenses":357543,"Management And General Expenses":98574,"Fundraising Expenses":0}},"Assets":{"value":505343,"Non-interest bearing cash":90919,"Pledges and grants receivable":25000,"Prepaid expenses deferred charges":2853,"Land, building, equipment":386571},"Liabilities":{"value":45462,"Accounts payable, accrued":934,"Secured mortgages and notes payable":44528},"Fund balance":{"value":459881,"Unrestricted net assets":459881},"Form990Details":{"program_service_accomplishments":[{"description":"EDUCATIONAL FURTHERANCE ASSISTANCE FOR CHILDREN AND ADULTS THROUGH EDUCATIONAL OPPORTUNITY CENTER AND TALENT SEARCH GRANTS UNDER THE FEDERAL DEPARTMENT OF EDUCATION TRIO PROGRAM.","expense":357543}],"functional_expense_allocations":{"current_officers_directors":{"program_services":42200,"management_and_general":8649,"total":50849},"other_salaries_and_wages":{"program_services":206670,"management_and_general":16612,"total":223282},"pension_plan_contributions":{"program_services":7719,"management_and_general":784,"total":8503},"payroll_taxes":{"program_services":29514,"management_and_general":4050,"total":33564},"accounting_fees":{"management_and_general":6444,"total":6444},"office_expenses":{"program_services":20772,"management_and_general":2054,"total":22826},"information_technology":{"program_services":14260,"total":14260},"occupancy":{"total":11379},"travel":{"program_services":1812,"management_and_general":698,"total":2510},"interest":{"program_services":15,"management_and_general":3000,"total":3015},"depreciation_depletion":{"program_services":2164,"management_and_general":24870,"total":27034},"insurance":{"program_services":24871,"management_and_general":12351,"total":37222}},"fundraising_and_gaming_summary":{"gross_income_fundraising_events":3840},"tax_and_disclosure_flags":{"activities_conducted_through_partnership":false,"foreign_financial_account":false,"backup_withholding_compliance":false,"employment_tax_returns_filed":true,"lobbying_activities":false,"deductible_non_cash_contributions":false,"deductible_contributions_of_art":false,"method_of_accounting_accrual":true,"schedule_o_part_vi":true},"audit_financial_statement_detail":{"accountant_compile_or_review":true,"accountant_compile_or_review_separate":true,"federal_grant_audit_required":false},"related_party_due_diligence":{"officer_entity_with_business_relationship":false,"officer_mailing_address":false,"related_entity":false,"related_org_controlled_entity":false,"compensation_from_other_sources":false,"excess_benefit_transaction":false},"grant_due_diligence":{"grants_to_organizations":false,"grants_to_individuals":false,"more_than_5000_to_organizations":false,"more_than_5000_to_individuals":false},"books_in_care_of_detail":{"phone":"2607455421","business_name_line1":"EOC","address_line1":"3000 S WAYNE STREET","city":"FORT WAYNE","state":"IN","zip":"46807"},"officers_directors_key_employees":[{"person_name":"HERB HERNANDEZ","title":"DIRECTOR","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"HERB HERNANDEZ"},{"person_name":"WILLA KLINE","title":"EXECUTIVE DI","average_hours_per_week":40.0,"reportable_comp_from_org":50849,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"WILLA KLINE"},{"person_name":"DR PAULA NEUMAN","title":"DIRECTOR","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"DR PAULA NEUMAN"},{"person_name":"DIANA SWAYZE","title":"DIRECTOR","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"DIANA SWAYZE"}]},"ScheduleA":{"public_charity_status":{"publicly_supported_org_170b1_avi":true},"support_170":{"thirty_three_percent_test_current_year":true,"gifts_grants_contributions":{"value":2344378,"current_year":432420,"current_year_minus1":531881,"current_year_minus2":442126,"current_year_minus3":442418,"current_year_minus4":495533},"total_calendar_year_support":{"value":2344378,"current_year":432420,"current_year_minus1":531881,"current_year_minus2":442126,"current_year_minus3":442418,"current_year_minus4":495533},"gross_receipts_from_admissions_etc":4972,"public_support_total":2344378,"gross_investment_income":{"value":12,"current_year_minus4":12},"other_income":{"value":13917,"current_year":1132,"current_year_minus1":10889,"current_year_minus2":955,"current_year_minus3":721,"current_year_minus4":220},"total_support":2358307,"public_support_percentage":0.9941},"supplemental_information":{"part_vi":[{"form_and_line_reference":"PART II, LINE 10","explanation":"13,917"}]}},"ScheduleB":{"attached":true,"required":true},"ScheduleD":{"land_buildings_equipment":{"land":{"other_cost_or_other_basis":25000,"book_value":25000},"buildings":{"other_cost_or_other_basis":612025,"book_value":337375,"depreciation":274650},"leasehold_improvements":{"other_cost_or_other_basis":113800,"book_value":23327,"depreciation":90473},"equipment":{"other_cost_or_other_basis":47043,"book_value":846,"depreciation":46197},"other_land_buildings":{"other_cost_or_other_basis":43381,"depreciation":43381},"total_book_value":386548},"other_liabilities":{"footnote_text":true},"supplemental_information":[{"form_and_line_reference":"SCHEDULE D, PAGE 3, PART X","explanation":"THE ORGANIZATION HAS ADOPTED THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. THIS STANDARD ADDRESSES THE DETERMINIATION OF WHETHER TAX BENEFITS CLAIMED, OR EXPECTED TO BE CLAIMED, ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THIS GUIDANCE, THE ORGANIZATION MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFITS THAT COULD BE RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH POSITIONS WOULD BE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THE GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ALSO ADDRESSES DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES ON INCOME TAXES, AND ACCOUNTING IN INTERIM PERIODS. AT AUGUST 31, 2014 AND 2013, THERE WERE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES. THE ORGANIZATION FILES FORM 990 AND THE RELATED STATE OF INDIANA RETURN, AND HAS NOT BEEN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE IN THE PAST THREE YEARS."}]},"source_xml":"201503219349300910_public.xml"},{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"The staff of the educational opportunity center will assist and encourage the people of northeast indiana to better their lives through education.","primary_activities":"Educational furtherance assistance for children and adults through educational opportunity center and talent search grants under the federal department of education trio program.","year":2015,"name":"THE NATIONAL LEAGUE OF CUBAN AMERIC COMMUNITY BASED CENTERS INC","phone":"2607455421","type":"990","foreign_countries":["India"],"principal_officer":"HERB HERNANDEZ","year_formation":1978,"state_legal_domicile":"IN","tax_period_begin":"2015-09-01T00:00:00","tax_period_end":"2016-08-31T00:00:00","address":"3000 S WAYNE STREET, FORT WAYNE, IN, 46807, USA","city":"FORT WAYNE","state":"IN","country":"USA","zip_code":"46807"},"Governance":{"501c3 determination":true,"Number of voting members":6,"Number of independent voting members":6,"Number of employees total":21,"Total Gross UBI":0,"Number of employees":21,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":false,"Whistle blower policy":false,"Compensation process for CEO":false,"Compensation process for other employees":true,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":false,"Election of board members":false,"Decisions subject to approval":false,"Minutes of governing body":true,"Local chapters":false,"Form 990 provided to governing body":true,"Document retention policy":false,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":false,"Accountant compile or review":true,"Financial statements audited by independent accountant":false,"Audit committee":true,"Federal grant audit required":false,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false,"Transfers to exempt non-charitable organization":false},"Revenues":{"value":415224,"Contributions":{"value":412128,"Other contributions":25000,"Grant revenue":387128},"Program revenue":{"value":0},"Investment income":{"value":0},"Other revenues":{"value":3096,"Other total":2136,"Net income from fundraising events":960}},"Expenses":{"value":478335,"Grant expense":{"value":0},"Total professional fundraising expense":{"value":0},"Benefits paid to members":{"value":0},"Salaries":{"value":332687,"Current officers":50611,"Other salaries and wages":239596,"Pension plan contributions":8069,"Other employee benefits":7597,"Payroll taxes":26814},"Other expenses":{"value":145648,"Accounting":9345,"Advertising":2858,"Office expenses":12853,"Information technology":15900,"Occupancy":10884,"Travel":3492,"Interest":1916,"Depreciation and depletion":25246,"Insurance":45332,"Itemized Expenses":{"value":17822,"MAINTENANCE & REPAIRS":8477,"TELEPHONE":5531,"OTHER":3814}},"Functional Expenses":{"Program Service Expenses":401958,"Management And General Expenses":76377,"Fundraising Expenses":0}},"Assets":{"value":423138,"Non-interest bearing cash":31674,"Pledges and grants receivable":25000,"Prepaid expenses deferred charges":3215,"Land, building, equipment":363249},"Liabilities":{"value":26368,"Accounts payable, accrued":653,"Secured mortgages and notes payable":25715},"Fund balance":{"value":396770,"Unrestricted net assets":396770},"Form990Details":{"program_service_accomplishments":[{"description":"EDUCATIONAL FURTHERANCE ASSISTANCE FOR CHILDREN AND ADULTS THROUGH EDUCATIONAL OPPORTUNITY CENTER AND TALENT SEARCH GRANTS UNDER THE FEDERAL DEPARTMENT OF EDUCATION TRIO PROGRAM.","expense":401958}],"functional_expense_allocations":{"current_officers_directors":{"program_services":42007,"management_and_general":8604,"total":50611},"other_salaries_and_wages":{"program_services":222824,"management_and_general":16772,"total":239596},"pension_plan_contributions":{"program_services":8069,"total":8069},"other_employee_benefits":{"program_services":7065,"management_and_general":532,"total":7597},"payroll_taxes":{"program_services":23596,"management_and_general":3218,"total":26814},"accounting_fees":{"management_and_general":9345,"total":9345},"advertising":{"management_and_general":2858,"total":2858},"office_expenses":{"program_services":11024,"management_and_general":1829,"total":12853},"information_technology":{"program_services":15900,"total":15900},"occupancy":{"total":10884},"travel":{"program_services":2627,"management_and_general":865,"total":3492},"interest":{"management_and_general":1916,"total":1916},"depreciation_depletion":{"program_services":25246,"total":25246},"insurance":{"program_services":34881,"management_and_general":10451,"total":45332}},"fundraising_and_gaming_summary":{"gross_income_fundraising_events":960},"tax_and_disclosure_flags":{"activities_conducted_through_partnership":false,"foreign_financial_account":false,"backup_withholding_compliance":false,"employment_tax_returns_filed":true,"lobbying_activities":false,"deductible_non_cash_contributions":false,"deductible_contributions_of_art":false,"method_of_accounting_accrual":true,"schedule_o_part_vi":true},"principal_officer_detail":{"person_name":"HERB HERNANDEZ"},"audit_financial_statement_detail":{"accountant_compile_or_review":true,"accountant_compile_or_review_separate":true,"federal_grant_audit_required":false},"related_party_due_diligence":{"officer_entity_with_business_relationship":false,"officer_mailing_address":false,"related_entity":false,"related_org_controlled_entity":false,"compensation_from_other_sources":false,"excess_benefit_transaction":false},"grant_due_diligence":{"grants_to_organizations":false,"grants_to_individuals":false,"more_than_5000_to_organizations":false,"more_than_5000_to_individuals":false},"books_in_care_of_detail":{"phone":"2607455421","business_name_line1":"EOC","address_line1":"3000 S WAYNE STREET","city":"FORT WAYNE","state":"IN","zip":"46807"},"officers_directors_key_employees":[{"person_name":"ANDREW DANCE","title":"DIRECTOR","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"ANDREW DANCE"},{"person_name":"HERB HERNANDEZ","title":"PRESIDENT","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"HERB HERNANDEZ"},{"person_name":"WILLA KLINE","title":"EXECUTIVE DI","average_hours_per_week":40.0,"reportable_comp_from_org":50611,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"WILLA KLINE"},{"person_name":"EMILY KNICKREHM","title":"DIRECTOR","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"EMILY KNICKREHM"},{"person_name":"DR PAULA NEUMAN","title":"DIRECTOR","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"DR PAULA NEUMAN"},{"person_name":"DIANA SWAYZE","title":"DIRECTOR","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"DIANA SWAYZE"}]},"ScheduleA":{"public_charity_status":{"publicly_supported_org_170b1_avi":true},"support_170":{"thirty_three_percent_test_current_year":true,"gifts_grants_contributions":{"value":2260973,"current_year":412128,"current_year_minus1":432420,"current_year_minus2":531881,"current_year_minus3":442126,"current_year_minus4":442418},"total_calendar_year_support":{"value":2260973,"current_year":412128,"current_year_minus1":432420,"current_year_minus2":531881,"current_year_minus3":442126,"current_year_minus4":442418},"gross_receipts_from_admissions_etc":3096,"public_support_total":2260973,"other_income":{"value":15833,"current_year":2136,"current_year_minus1":1132,"current_year_minus2":10889,"current_year_minus3":955,"current_year_minus4":721},"total_support":2276806,"public_support_percentage":0.993},"supplemental_information":{"part_vi":[{"form_and_line_reference":"PART II, LINE 10","explanation":"15,833"}]}},"ScheduleB":{"attached":true,"required":true},"ScheduleD":{"land_buildings_equipment":{"land":{"other_cost_or_other_basis":25000,"book_value":25000},"buildings":{"other_cost_or_other_basis":612025,"book_value":317979,"depreciation":294046},"equipment":{"other_cost_or_other_basis":206148,"book_value":20270,"depreciation":185878},"total_book_value":363249},"other_liabilities":{"footnote_text":true},"supplemental_information":[{"form_and_line_reference":"SCHEDULE D, PAGE 3, PART X","explanation":"THE ORGANIZATION HAS ADOPTED THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. THIS STANDARD ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED, OR EXPECTED TO BE CLAIMED, ON A TAX RETURN, SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THIS GUIDANCE, THE ORGANIZATION MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFITS THAT COULD BE RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH POSITIONS WOULD BE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THE GUIDANCE ON ACCOUNTING FOR UNCERAINTY IN INCOME TAXES ALSO ADDRESSES DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES ON INCOME TAXES, AND ACCOUNTING IN INTERIM PERIODS. AT AUGUST 31, 2016 AND 2015, THERE WERE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES. THE ORGANIZATION FILES FORM 990 AND THE RELATED STATE OF INDIANA RETURN, AND HAS NOT BEEN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE IN THE PAST THREE YEARS."}]},"source_xml":"201740179349300214_public.xml"},{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"The staff of the educational opportunity center will assist and encourage the people of northeast indiana to better their lives through education.","primary_activities":"Educational furtherance assistance for children and adults through educational opportunity center and talent search grants under the federal department of education trio program.","year":2016,"name":"THE NATIONAL LEAGUE OF CUBAN AMERIC COMMUNITY BASED CENTERS INC","phone":"2607455421","type":"990","foreign_countries":["India"],"principal_officer":"HERB HERNANDEZ","year_formation":1978,"state_legal_domicile":"IN","tax_period_begin":"2016-09-01T00:00:00","tax_period_end":"2017-08-31T00:00:00","address":"3000 S WAYNE STREET, FORT WAYNE, IN, 46807, USA","city":"FORT WAYNE","state":"IN","country":"USA","zip_code":"46807"},"Governance":{"501c3 determination":true,"Number of voting members":4,"Number of independent voting members":4,"Number of employees total":21,"Total Gross UBI":0,"Number of employees":21,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":false,"Whistle blower policy":false,"Compensation process for CEO":false,"Compensation process for other employees":true,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":false,"Election of board members":false,"Decisions subject to approval":false,"Minutes of governing body":true,"Local chapters":false,"Form 990 provided to governing body":true,"Document retention policy":false,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":false,"Accountant compile or review":true,"Financial statements audited by independent accountant":false,"Audit committee":true,"Federal grant audit required":false,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false,"Transfers to exempt non-charitable organization":false},"Revenues":{"value":83222,"Contributions":{"value":71985,"Other contributions":71985},"Program revenue":{"value":0},"Investment income":{"value":4000,"Net investment gain":4000},"Other revenues":{"value":7237,"Other total":2962,"Net income from fundraising events":4275}},"Expenses":{"value":155574,"Grant expense":{"value":0},"Total professional fundraising expense":{"value":0},"Benefits paid to members":{"value":0},"Salaries":{"value":70307,"Other salaries and wages":63358,"Payroll taxes":6949},"Other expenses":{"value":85267,"Accounting":4732,"Office expenses":1602,"Travel":76,"Interest":1190,"Depreciation and depletion":24040,"Insurance":28192,"Itemized Expenses":{"value":25435,"UTILITIES":9345,"OTHER":8051,"TELEPHONE":5953,"MAINTENANCE & REPAIRS":2086}},"Functional Expenses":{"Program Service Expenses":28875,"Management And General Expenses":126699,"Fundraising Expenses":0}},"Assets":{"value":341798,"Non-interest bearing cash":2587,"Land, building, equipment":339211},"Liabilities":{"value":17380,"Accounts payable, accrued":99,"Secured mortgages and notes payable":17281},"Fund balance":{"value":324418,"Unrestricted net assets":324418},"Form990Details":{"program_service_accomplishments":[{"description":"EDUCATIONAL FURTHERANCE ASSISTANCE FOR CHILDREN AND ADULTS THROUGH EDUCATIONAL OPPORTUNITY CENTER AND TALENT SEARCH GRANTS UNDER THE FEDERAL DEPARTMENT OF EDUCATION TRIO PROGRAM.","expense":28875}],"functional_expense_allocations":{"other_salaries_and_wages":{"program_services":4318,"management_and_general":59040,"total":63358},"payroll_taxes":{"program_services":517,"management_and_general":6432,"total":6949},"accounting_fees":{"management_and_general":4732,"total":4732},"office_expenses":{"management_and_general":1602,"total":1602},"travel":{"management_and_general":76,"total":76},"interest":{"management_and_general":1190,"total":1190},"depreciation_depletion":{"program_services":24040,"total":24040},"insurance":{"management_and_general":28192,"total":28192}},"fundraising_and_gaming_summary":{"gross_income_fundraising_events":4275},"tax_and_disclosure_flags":{"activities_conducted_through_partnership":false,"foreign_financial_account":false,"backup_withholding_compliance":false,"employment_tax_returns_filed":true,"lobbying_activities":false,"deductible_non_cash_contributions":false,"deductible_contributions_of_art":false,"method_of_accounting_accrual":true,"schedule_o_part_vi":true},"principal_officer_detail":{"person_name":"HERB HERNANDEZ"},"audit_financial_statement_detail":{"accountant_compile_or_review":true,"accountant_compile_or_review_separate":true,"federal_grant_audit_required":false},"related_party_due_diligence":{"officer_entity_with_business_relationship":false,"officer_mailing_address":false,"related_entity":false,"related_org_controlled_entity":false,"compensation_from_other_sources":false,"excess_benefit_transaction":false},"grant_due_diligence":{"grants_to_organizations":false,"grants_to_individuals":false,"more_than_5000_to_organizations":false,"more_than_5000_to_individuals":false},"books_in_care_of_detail":{"person_name":"HERB HERNANDEZ","phone":"2607455421","address_line1":"3000 S WAYNE STREET","city":"FORT WAYNE","state":"IN","zip":"46807"},"officers_directors_key_employees":[{"person_name":"ANDREW DANCE","title":"DIRECTOR","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"ANDREW DANCE"},{"person_name":"HERB HERNANDEZ","title":"PRESIDENT","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"HERB HERNANDEZ"},{"person_name":"WILLA KLINE","title":"EXECUTIVE DI","average_hours_per_week":40.0,"reportable_comp_from_org":16526,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"WILLA KLINE"},{"person_name":"DR PAULA NEUMAN","title":"DIRECTOR","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"DR PAULA NEUMAN"}]},"ScheduleA":{"public_charity_status":{"publicly_supported_org_170b1_avi":true},"support_170":{"thirty_three_percent_test_current_year":true,"gifts_grants_contributions":{"value":1890540,"current_year":71985,"current_year_minus1":412128,"current_year_minus2":432420,"current_year_minus3":531881,"current_year_minus4":442126},"total_calendar_year_support":{"value":1890540,"current_year":71985,"current_year_minus1":412128,"current_year_minus2":432420,"current_year_minus3":531881,"current_year_minus4":442126},"gross_receipts_from_admissions_etc":7237,"public_support_total":1890540,"other_income":{"value":15112,"current_year_minus1":2136,"current_year_minus2":1132,"current_year_minus3":10889,"current_year_minus4":955},"total_support":1905652,"public_support_percentage":0.9921},"supplemental_information":{"part_vi":[{"form_and_line_reference":"PART II, LINE 10","explanation":"15,112"}]}},"ScheduleB":{"attached":true,"required":true},"ScheduleD":{"land_buildings_equipment":{"land":{"other_cost_or_other_basis":25000,"book_value":25000},"buildings":{"other_cost_or_other_basis":612025,"book_value":298583,"depreciation":313442},"equipment":{"other_cost_or_other_basis":187449,"book_value":15628,"depreciation":171821},"total_book_value":339211},"other_liabilities":{"footnote_text":true},"supplemental_information":[{"form_and_line_reference":"SCHEDULE D, PAGE 3, PART X","explanation":"THE ORGANIZATION HAS ADOPTED THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. THIS STANDARD ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED, OR EXPECTED TO BE CLAIMED, ON A TAX RETURN, SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THIS GUIDANCE, THE ORGANIZATION MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFITS THAT COULD BE RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH POSITIONS WOULD BE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THE GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ALSO ADDRESSES DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES ON INCOME TAXES, AND ACCOUNTING IN INTERIM PERIODS. AT AUGUST 31, 2017 AND 2016, THERE WERE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES. THE ORGANIZATION FILES FORM 990 AND THE RELATED STATE OF INDIANA RETURN, AND HAS NOT BEEN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE IN THE PAST THREE YEARS."}]},"source_xml":"201810169349300446_public.xml"},{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"The staff of the educational opportunity center will assist and encourage the people of northeast indiana to better their lives through education.","primary_activities":"Educational furtherance assistance for children and adults through educational opportunity center and talent search grants under the federal department of education trio program.","year":2017,"name":"THE NATIONAL LEAGUE OF CUBAN AMERIC COMMUNITY BASED CENTERS INC","phone":"2607455421","type":"990","foreign_countries":["India"],"principal_officer":"WILLA KLINE","year_formation":1978,"state_legal_domicile":"IN","tax_period_begin":"2017-09-01T00:00:00","tax_period_end":"2018-08-31T00:00:00","address":"5800 FAIRFIELD AVE SUITE 110, FORT WAYNE, IN, 46807, USA","city":"FORT WAYNE","state":"IN","country":"USA","zip_code":"46807"},"Governance":{"501c3 determination":true,"Number of voting members":3,"Number of independent voting members":3,"Number of employees total":8,"Total Gross UBI":0,"Number of employees":8,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":false,"Whistle blower policy":false,"Compensation process for CEO":false,"Compensation process for other employees":true,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":false,"Election of board members":false,"Decisions subject to approval":false,"Minutes of governing body":true,"Local chapters":false,"Form 990 provided to governing body":true,"Document retention policy":false,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":false,"Accountant compile or review":true,"Financial statements audited by independent accountant":false,"Audit committee":true,"Federal grant audit required":false,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false,"Transfers to exempt non-charitable organization":false},"Revenues":{"value":-95964,"Contributions":{"value":48035,"Other contributions":48035},"Program revenue":{"value":0},"Investment income":{"value":-146591,"Net investment gain":-146591},"Other revenues":{"value":2592,"Other total":2592}},"Expenses":{"value":112790,"Grant expense":{"value":0},"Total professional fundraising expense":{"value":0},"Benefits paid to members":{"value":0},"Salaries":{"value":69054,"Other salaries and wages":69054},"Other expenses":{"value":43736,"Accounting":5397,"Office expenses":1574,"Occupancy":7177,"Interest":583,"Depreciation and depletion":15215,"Insurance":5800,"Itemized Expenses":{"value":7990,"TELEPHONE":4471,"OTHER":2517,"MAINTENANCE & REPAIRS":1002}},"Functional Expenses":{"Program Service Expenses":22427,"Management And General Expenses":90363,"Fundraising Expenses":0}},"Assets":{"value":115664,"Non-interest bearing cash":114164,"Prepaid expenses deferred charges":750,"Other assets":750},"Liabilities":{"value":0},"Fund balance":{"value":115664,"Unrestricted net assets":115664},"Form990Details":{"program_service_accomplishments":[{"description":"EDUCATIONAL FURTHERANCE ASSISTANCE FOR CHILDREN AND ADULTS THROUGH EDUCATIONAL OPPORTUNITY CENTER AND TALENT SEARCH GRANTS UNDER THE FEDERAL DEPARTMENT OF EDUCATION TRIO PROGRAM.","expense":22427}],"functional_expense_allocations":{"other_salaries_and_wages":{"program_services":7212,"management_and_general":61842,"total":69054},"accounting_fees":{"management_and_general":5397,"total":5397},"office_expenses":{"management_and_general":1574,"total":1574},"occupancy":{"total":7177},"interest":{"management_and_general":583,"total":583},"depreciation_depletion":{"program_services":15215,"total":15215},"insurance":{"management_and_general":5800,"total":5800}},"tax_and_disclosure_flags":{"activities_conducted_through_partnership":false,"foreign_financial_account":false,"backup_withholding_compliance":false,"employment_tax_returns_filed":true,"lobbying_activities":false,"deductible_non_cash_contributions":false,"deductible_contributions_of_art":false,"method_of_accounting_accrual":true,"schedule_o_part_vi":true},"principal_officer_detail":{"person_name":"WILLA KLINE"},"audit_financial_statement_detail":{"accountant_compile_or_review":true,"accountant_compile_or_review_separate":true,"federal_grant_audit_required":false},"related_party_due_diligence":{"officer_entity_with_business_relationship":false,"officer_mailing_address":false,"related_entity":false,"related_org_controlled_entity":false,"compensation_from_other_sources":false,"excess_benefit_transaction":false},"grant_due_diligence":{"grants_to_organizations":false,"grants_to_individuals":false,"more_than_5000_to_organizations":false,"more_than_5000_to_individuals":false},"books_in_care_of_detail":{"person_name":"WILLA KLINE","phone":"2607455421","address_line1":"5800 FAIRFIELD AVE SUITE 110","city":"FORT WAYNE","state":"IN","zip":"46807"},"officers_directors_key_employees":[{"person_name":"ANDREW DANCE","title":"DIRECTOR","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"ANDREW DANCE"},{"person_name":"HERB HERNANDEZ","title":"PRESIDENT","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"HERB HERNANDEZ"},{"person_name":"WILLA KLINE","title":"EXECUTIVE DI","average_hours_per_week":40.0,"reportable_comp_from_org":55000,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"WILLA KLINE"}]},"ScheduleA":{"public_charity_status":{"publicly_supported_org_170b1_avi":true},"support_170":{"thirty_three_percent_test_current_year":true,"gifts_grants_contributions":{"value":1496449,"current_year":48035,"current_year_minus1":71985,"current_year_minus2":412128,"current_year_minus3":432420,"current_year_minus4":531881},"total_calendar_year_support":{"value":1496449,"current_year":48035,"current_year_minus1":71985,"current_year_minus2":412128,"current_year_minus3":432420,"current_year_minus4":531881},"gross_receipts_from_admissions_etc":2592,"public_support_total":1496449,"other_income":{"value":19712,"current_year":2592,"current_year_minus1":2963,"current_year_minus2":2136,"current_year_minus3":1132,"current_year_minus4":10889},"total_support":1516161,"public_support_percentage":0.987},"supplemental_information":{"part_vi":[{"form_and_line_reference":"PART II, LINE 10","explanation":"19,712"}]}},"ScheduleB":{"attached":false,"required":true},"ScheduleD":{"land_buildings_equipment":{"other_land_buildings":{"other_cost_or_other_basis":649,"depreciation":649}},"other_liabilities":{"footnote_text":true},"supplemental_information":[{"form_and_line_reference":"SCHEDULE D, PAGE 3, PART X","explanation":"THE ORGANIZATION HAS ADOPTED THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. THIS STANDARD ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED, OR EXPECTED TO BE CLAIMED, ON A TAX RETURN, SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THIS GUIDANCE, THE ORGANIZATION MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFITS THAT COULD BE RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH POSITIONS WOULD BE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THE GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ALSO ADDRESSES DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES ON INCOME TAXES, AND ACCOUNTING IN INTERIM PERIODS. AT AUGUST 31, 2017 AND 2016, THERE WERE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES. THE ORGANIZATION FILES FORM 990 AND THE RELATED STATE OF INDIANA RETURN, AND HAS NOT BEEN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE IN THE PAST THREE YEARS."}]},"source_xml":"201813239349300716_public.xml"}],"Latest":{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"The staff of the educational opportunity center will assist and encourage the people of northeast indiana to better their lives through education.","primary_activities":"Educational furtherance assistance for children and adults through educational opportunity center and talent search grants under the federal department of education trio program.","year":2017,"name":"THE NATIONAL LEAGUE OF CUBAN AMERIC COMMUNITY BASED CENTERS INC","phone":"2607455421","type":"990","foreign_countries":["India"],"principal_officer":"WILLA KLINE","year_formation":1978,"state_legal_domicile":"IN","tax_period_begin":"2017-09-01T00:00:00","tax_period_end":"2018-08-31T00:00:00","address":"5800 FAIRFIELD AVE SUITE 110, FORT WAYNE, IN, 46807, USA","city":"FORT WAYNE","state":"IN","country":"USA","zip_code":"46807"},"Governance":{"501c3 determination":true,"Number of voting members":3,"Number of independent voting members":3,"Number of employees total":8,"Total Gross UBI":0,"Number of employees":8,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":false,"Whistle blower policy":false,"Compensation process for CEO":false,"Compensation process for other employees":true,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":false,"Election of board members":false,"Decisions subject to approval":false,"Minutes of governing body":true,"Local chapters":false,"Form 990 provided to governing body":true,"Document retention policy":false,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":false,"Accountant compile or review":true,"Financial statements audited by independent accountant":false,"Audit committee":true,"Federal grant audit required":false,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false,"Transfers to exempt non-charitable organization":false},"Revenues":{"value":-95964,"Contributions":{"value":48035,"Other contributions":48035},"Program revenue":{"value":0},"Investment income":{"value":-146591,"Net investment gain":-146591},"Other revenues":{"value":2592,"Other total":2592}},"Expenses":{"value":112790,"Grant expense":{"value":0},"Total professional fundraising expense":{"value":0},"Benefits paid to members":{"value":0},"Salaries":{"value":69054,"Other salaries and wages":69054},"Other expenses":{"value":43736,"Accounting":5397,"Office expenses":1574,"Occupancy":7177,"Interest":583,"Depreciation and depletion":15215,"Insurance":5800,"Itemized Expenses":{"value":7990,"TELEPHONE":4471,"OTHER":2517,"MAINTENANCE & REPAIRS":1002}},"Functional Expenses":{"Program Service Expenses":22427,"Management And General Expenses":90363,"Fundraising Expenses":0}},"Assets":{"value":115664,"Non-interest bearing cash":114164,"Prepaid expenses deferred charges":750,"Other assets":750},"Liabilities":{"value":0},"Fund balance":{"value":115664,"Unrestricted net assets":115664},"Form990Details":{"program_service_accomplishments":[{"description":"EDUCATIONAL FURTHERANCE ASSISTANCE FOR CHILDREN AND ADULTS THROUGH EDUCATIONAL OPPORTUNITY CENTER AND TALENT SEARCH GRANTS UNDER THE FEDERAL DEPARTMENT OF EDUCATION TRIO PROGRAM.","expense":22427}],"functional_expense_allocations":{"other_salaries_and_wages":{"program_services":7212,"management_and_general":61842,"total":69054},"accounting_fees":{"management_and_general":5397,"total":5397},"office_expenses":{"management_and_general":1574,"total":1574},"occupancy":{"total":7177},"interest":{"management_and_general":583,"total":583},"depreciation_depletion":{"program_services":15215,"total":15215},"insurance":{"management_and_general":5800,"total":5800}},"tax_and_disclosure_flags":{"activities_conducted_through_partnership":false,"foreign_financial_account":false,"backup_withholding_compliance":false,"employment_tax_returns_filed":true,"lobbying_activities":false,"deductible_non_cash_contributions":false,"deductible_contributions_of_art":false,"method_of_accounting_accrual":true,"schedule_o_part_vi":true},"principal_officer_detail":{"person_name":"WILLA KLINE"},"audit_financial_statement_detail":{"accountant_compile_or_review":true,"accountant_compile_or_review_separate":true,"federal_grant_audit_required":false},"related_party_due_diligence":{"officer_entity_with_business_relationship":false,"officer_mailing_address":false,"related_entity":false,"related_org_controlled_entity":false,"compensation_from_other_sources":false,"excess_benefit_transaction":false},"grant_due_diligence":{"grants_to_organizations":false,"grants_to_individuals":false,"more_than_5000_to_organizations":false,"more_than_5000_to_individuals":false},"books_in_care_of_detail":{"person_name":"WILLA KLINE","phone":"2607455421","address_line1":"5800 FAIRFIELD AVE SUITE 110","city":"FORT WAYNE","state":"IN","zip":"46807"},"officers_directors_key_employees":[{"person_name":"ANDREW DANCE","title":"DIRECTOR","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"ANDREW DANCE"},{"person_name":"HERB HERNANDEZ","title":"PRESIDENT","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"HERB HERNANDEZ"},{"person_name":"WILLA KLINE","title":"EXECUTIVE DI","average_hours_per_week":40.0,"reportable_comp_from_org":55000,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"WILLA KLINE"}]},"ScheduleA":{"public_charity_status":{"publicly_supported_org_170b1_avi":true},"support_170":{"thirty_three_percent_test_current_year":true,"gifts_grants_contributions":{"value":1496449,"current_year":48035,"current_year_minus1":71985,"current_year_minus2":412128,"current_year_minus3":432420,"current_year_minus4":531881},"total_calendar_year_support":{"value":1496449,"current_year":48035,"current_year_minus1":71985,"current_year_minus2":412128,"current_year_minus3":432420,"current_year_minus4":531881},"gross_receipts_from_admissions_etc":2592,"public_support_total":1496449,"other_income":{"value":19712,"current_year":2592,"current_year_minus1":2963,"current_year_minus2":2136,"current_year_minus3":1132,"current_year_minus4":10889},"total_support":1516161,"public_support_percentage":0.987},"supplemental_information":{"part_vi":[{"form_and_line_reference":"PART II, LINE 10","explanation":"19,712"}]}},"ScheduleB":{"attached":false,"required":true},"ScheduleD":{"land_buildings_equipment":{"other_land_buildings":{"other_cost_or_other_basis":649,"depreciation":649}},"other_liabilities":{"footnote_text":true},"supplemental_information":[{"form_and_line_reference":"SCHEDULE D, PAGE 3, PART X","explanation":"THE ORGANIZATION HAS ADOPTED THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. THIS STANDARD ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED, OR EXPECTED TO BE CLAIMED, ON A TAX RETURN, SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THIS GUIDANCE, THE ORGANIZATION MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFITS THAT COULD BE RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH POSITIONS WOULD BE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THE GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ALSO ADDRESSES DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES ON INCOME TAXES, AND ACCOUNTING IN INTERIM PERIODS. AT AUGUST 31, 2017 AND 2016, THERE WERE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES. THE ORGANIZATION FILES FORM 990 AND THE RELATED STATE OF INDIANA RETURN, AND HAS NOT BEEN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE IN THE PAST THREE YEARS."}]},"Ratings":{"Mission Deployment Rate":{"score":1.1261621637737838},"Program Expense Ratio":{"score":0.19883854951680113},"Fundraising Efficiency":{"score":null,"percentile":null},"Filing Consistency Score":{"score":1.0},"Grant Itemization Coverage":{"score":null},"Independent Voting Board Pct":{"score":1.0},"Operating Margin":{"score":-2.1753365845525408,"percentile":0.04590834520571601},"Operating Reserve Ratio":{"score":1.0254809823565918,"percentile":0.46859808426997396},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.8056604925352309},"Officer Compensation Ratio":{"score":0.4876318822590655,"percentile":0.06429821784390771},"Program Expense Growth":{"score":-0.41679897535963123,"percentile":0.04516698073111194},"Revenue Growth":{"score":-0.3850936591611679,"percentile":0.0451646229169474},"Asset Growth":{"score":-0.16858907884692084,"percentile":0.08560046765803163},"Foreign Oversight Score":{"score":null},"Major-Donor Itemization":{"score":0.0},"Related-Party Transparency":{"score":null},"Pay-Setting Controls":{"score":null,"weight":5,"atoms":{"Compensation committee":{"value":null},"Independent compensation consultant":{"value":null},"Form 990 of other organizations reviewed":{"value":null},"Written employment contract":{"value":null},"Compensation survey or study":{"value":null},"Board or committee approval":{"value":null}}},"Governance Policy Score":{"score":0.4444444444444444,"weight":5,"atoms":{"Conflict of interest policy":{"value":false},"Whistle blower policy":{"value":false},"Document retention policy":{"value":false},"Compensation process for CEO":{"value":false},"Compensation process for other employees":{"value":true},"Form 990 provided to governing body":{"value":true},"Minutes of governing body":{"value":true},"Audit committee":{"value":true},"Independent audit financial statements":{"value":false}}},"Categories":{"Financial Efficiency":{"score":0.8254085591498975,"weight":45},"Transparency & Controls":{"score":0.8181818181818182,"weight":20},"Accountability":{"score":0.7685185185185185,"weight":14},"Sustainability":{"score":0.2617749766914044,"weight":13},"Growth":{"score":0.05325273499083007,"weight":8}},"Overall Score":{"score":0.6809537736155589,"percentile":0.2927140492272438}},"source_xml":"201813239349300716_public.xml"},"sector":"Public, Societal Benefit","donation_categories":[],"zakat_policy":null},"error":null}