Latino Center of Art and Culture
Nonprofit profile at a glance
- EIN
- 942365928
- IRS 990 coverage
- 2017–2024
- Forms available
- Form 990 2024, Form 990-EZ 2015, Form 990-N 2013
- Location
- Sacramento, CA, USA
- Phone
- 9164465133
- Rating
- 81
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Cultural, Ethnic Awareness
Reported finances
- Revenue
- $288,111
- Expenses
- $267,084
- Assets
- $107,105
- Liabilities
- $30,393
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
6 people listed
People named in this filing
- ALMA LOPEZ (BOARD CHAIR)
- JORGE RUIZ (VICE CHAIR)
- ARMANDO BOTELLO (SECRETARY)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To foster the artistic, economic and cultural development of the chicano/latino community in the greater sacramento area by engaging the community in arts programming reflecting the chicano/latino experience.
What it reported doing in 2024
The latino center of art & culture (lcac), located in sacramento, California, is a beacon of cultural enrichment and community empowerment. Founded in 1972 by chicano students, lcac has become a pivotal institution in fostering the artistic, economic, and cultural development of the latino community in the greater sacramento region. Our mission is to produce, present, exhibit, and engage the community in arts programming that reflects the latino experience. Through theater, visual art installations, concerts, and cultural gatherings, lcac aims to offer accessible arts programming, advocate for social justice, and promote cultural understanding. Lcac is located in a formerly underutilized maintenance building in sacramento's miller park. Our primary audience includes the multigenerational latino community in the greater sacramento area, though our programming is designed to educate and engage individuals of all ethnic backgrounds interested in learning about latino culture. Our audiences also include local schools, cultural enthusiasts, tourists, and the broader arts and culture community. We support artists and local small entrepreneurs who make and sell artisan arts and crafts at every program and event. Signature programs frida tardeada - july 2024 this year's version of la fiesta de frida included a vibrant cultural celebration of frida kahlo's life and art. The event featured performances by the cultura es fuerza youth, who presented a repertoire of traditional mexican dances they have diligently learned, showcasing the next generation's connection to their heritage. This joyous tardeada transformed the center into a lively space for community connection, artistry, and cultural pride. 250 participants dia de los miles 5k - october 2024 this marked the second year the latino center of art and culture partnered with fleet feet as the event's beneficiary and in creating a cultural program that included a community altar and presentation by our youth program, cultura es fuerza, to the elk grove community. 1100 participants 15th annual el panteon de sacramento (day of the dead celebration) - november 2024 el panteon de sacramento is our da de los muertos largest program and is one of mexico's most important traditions and has become more popular in the united states. In mexico, families gather together at graveyards to honor their loved ones who have passed on. During our three-day el panteon de sacramento celebration, thousands of multigenerational families experience a cultural immersion throughout our programming, including a graveyard like the ones in small towns in mexico, our cultural presentations, and our gallery. This cultural event featured live dance and music and had over 28 community altares, dozens of artisanal vendors, traditional food and drinks. This was a free program open to the public and received support from community donations. 11,000 participants 11th annual da del nio - april 2025 this cherished tradition recognizes the importance of children in our community by promoting their well-being and celebrating their joy and innocence. This year, the latino center of art and culture brought the elements that support the whole child, honor our heritage and amplify the joy of childhood by featuring family-oriented activities, arts and crafts, library resources, cultural games, and a resources fair, for free. We had over 500 children and parents participate. Cultura es fuerza youth program - year round cultura es fuerza focuses on cultural preservation and youth empowerment. The cohort is composed of twelve youth dancers, from four different counties. This year, the group showcased traditional dances from yucatn, mexico, sharing the beauty and heritage of these customs with event attendees. Through this program, youth participants experience not only cultural pride but also the mental health benefits of physical activity, creative expression, and connection to community. Gallery exhibitions and workshops more tha
Operating model
- Revenue model
- Mixed. Its operating money came from several sources; no one source provided a clear majority.
- Distribution model
- Direct operator. The filing allocates 82% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
The verdict
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and total assets are small relative to annual expenses; liquid coverage is unknown.
Rating breakdown
- Financial Efficiency: 83
- Transparency & Controls: 94
- Accountability: 64
- Sustainability: 42
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 79%; rating input score 79
- Program expense ratio: 85.3%; rating input score 85
- Fundraising efficiency: $1,227.18 raised per $1 spent on fundraising; rating input score 98; 98th percentile among comparable filings
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: 100%; rating input score 100; 80th percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 1 of 7 controls in place; rating input score 14
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: NotApplicable
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 7.3%; rating input score 55; 55th percentile among comparable filings
- Total-asset coverage ratio: 0.4; rating input score 20; 20th percentile among comparable filings
- Liabilities to assets ratio: 0.28; rating input score 16; 16th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings
Growth
- Program expense growth: 4.1% per year; rating input score 100; 50th percentile among comparable filings
- Revenue growth: 9.4% per year; rating input score 100; 70th percentile among comparable filings
- Asset growth: 6.2% per year; rating input score 100; 52nd percentile among comparable filings
Details
- Where the money goes: 79% of revenue deployed · 85.3% of spending went to programs
- Governance: 6 of 6 board members independent · 1 of 7 filing controls reported
- Programs: 1 filed program accomplishment · $228K in reported program spending
- Leadership: top reported pay $0 · 6 people listed
- Consistency: 26 of 26 current checks pass
- Schedules: 5 filed schedules · includes major donors and grants
- Filing history: 8 filing years from 2017 to 2024
- Contacts: How to reach this organization
- Money network: Resolved incoming and outgoing counterparties from filed money flows.
- Related organizations: Filed and resolved organization relationships.
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Accountability: Governance controls: 5 of 6 not reported.
- High — Sustainability: Total-asset coverage ratio scored 20/100.
- Review — Sustainability: Operating margin scored 55/100.
- High — Sustainability: Liabilities to assets ratio scored 16/100.