2025-12-20T16:45:21-07:00 2024-12-31 990 2024-01-01 853814363 LATINO ARTE AND CULTURE LATI 7753787025 PO Box 60557 Reno NV 89506 Mario Delarosa Executive Director 7753787025 2025-07-17 1 2024 2025-03-06 01:10:19Z Mario Delarosa 9584 Autumn Leaf Way Reno NV 89506 242054 0 X www.latinoarte.org X 2020 NV Our mission is to create, produce, and present diverse Latino-Hispanic arts and culture. We aim to promote our diversity through events such as cultural festivals, Literary Encounters, Spanish and Bilingual Theater, and offer workshops. We advocate for people's opportunities to access the arts; we want artists to have access to resources and forums; we support creative writers with gatherings and publishing; we look to have our arts and culture to be included and also be inclusive; we advocate for equity for all and foster an elevated sense of awareness of who we are. 7 5 0 52 0 0 0 242054 0 0 0 242054 0 0 0 0 148894 0 0 55412 0 204306 0 37748 0 37748 0 0 0 37748 Our mission is to create, produce and promote the Latinx-Hispanic diverse arts and culture, to educate through workshops in the arts, culture and humanities; Providing a diversity of free entrance events such as cultural festivals, bilingual theater performances and literary encounters; to mentor first generation Latinx students and offer bilingual workshops in the arts, culture and humanities. We give Latinx artists access to the arts; arts education and resources; we advocate for equity, and our arts to be included and also be inclusive. 0 0 28988 63863 We organized and presented two outdoor cultural festivals during the year: Fiesta on Wells and Day of the Dead Festival. These festivals featured vendors, music, and dancers. Admission to both events was free, with an estimated attendance of around 6200. 20845 6100 We organized and presented two bilingual plays, The Wizard of Oz, in three shows at the Reno Little Theater in Reno and in three additional shows at the Brewery Arts Center in Carson City. The other bilingual play, LGBTQIA+ Latinx, was presented in June at Reno Little Theater. These collectively attracted 300 attendees. Some paid discounted student and senior rates, while others were admitted without charge. Additionally, we hosted a literary event with free admission, which drew approximately 40 attendees. The total estimated attendance for all 4 events is 340 people. 117302 117302 117302 We offered around 24 workshops in the arts and culture, ex. theater for children and adults, salsa dancing classes, hip-hop dancing, sewing, costume making, painting, drums. We offered scaling fees or there was no charge, because of scholarships or availability. The estimated number of attendees in these workshops was 281 individuals, from 207 households. In the Mentorship program we served around 65 students, divided on 3 classes. people this year. 37171 0 0 Among our accomplishment was to offer workshops, and here are added some of the contractors fees, We also offered other workshops 37171 0 0 204306 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 7 5 1 0 0 0 0 0 0 1 1 0 0 0 1 1 0 0 0 1 0 0 NV X Annamaria Cavallone 7753781779 9584 Autumn Leaf Way Reno NV 89506 Mario Delarosa Chair/Executive Director 40.00 X X 81053 0 0 Annamaria Cavallone Treasurer/Programmimg Director 40.00 0 X X 20270 0 0 Nancy Segoviano Director 0.5 0 X 0 0 0 Ivet Contreras Director 0.5 0 X 0 0 0 Claudia Grady Secretary 0.5 0 X 0 0 0 Mary Tagle Director 0.5 0 X 0 0 0 Astrid Perez Director 0.5 0 X 0 0 0 101323 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 American Rescue Plan Act 710000 25905 25905 0 0 University of Nevada in Reno 611691 91397 91397 0 0 Nevada Humanities 900099 9366 9366 0 0 Creative West 710000 17000 17000 0 0 Community Health Alliance 620000 10000 10000 0 0 88386 88386 0 0 242054 0 0 0 0 0 0 242054 242054 0 0 0 0 0 0 0 0 0 0 101323 101323 0 0 47571 47571 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 9549 9549 0 0 750 750 0 0 1232 1232 0 0 0 0 0 0 2464 2464 0 0 950 950 0 0 0 0 0 0 300 300 0 0 0 0 0 0 0 0 350 350 Organizing 2 Festivals 23179 23179 0 0 Organizing 2 Theater shows and Poetry events 16638 16638 0 0 Other expenses 0 0 0 0 0 0 0 0 204306 204306 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 48375 10627 0 37748 0 0 0 0 0 0 37748 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 0 0 0 0 0 37748 0 37748 0 37748 37748 0 0 0 0 0 X 0 0 0 X 0 0 51595 59792 242054 353441 0 0 0 0 0 0 0 0 0 0 51595 59792 242054 353441 353441 0 0 0 0 36500 38132 0 74632 428073 X Schedule A, Part II, Line 10 In prior years, the organization reported miscellaneous income under Line 11g, which did not fall under contributions or program service revenue. In 2024, following a thorough reconciliation and review of income sources, the organization confirmed that all reported revenue was accurately categorized under contributions and program service income. No miscellaneous or incidental income was identified for this reporting year. As such, Line 11g (Other Income) is accurately reported as $0. 0 0 0 0 0 0 0 0 0 0 0 10627 0 10627 0 0 37748 0 37748 37748 Form 990, Part VI, Section A, Line 2 Mario Delarosa (Executive Director and Board chair) has a family relationship with Annamaria Cavallone (Programming director and Treasurer). Form 990, Part VI, Section B, Line 11b Due to timing constraints and the organization's realization that the Form 990 was being finalized later than expected, the return was not distributed to board members before filing this year. The organization recognizes the importance of board review and has committed to ensuring that the completed return is promptly shared with all board members once finalized. Moving forward, the organization will establish a formal review timeline that includes notifying board members of deadlines, providing them with a draft copy of the return in advance, and allowing sufficient time for feedback before submission to the IRS. Form 990, Part VI, Section B, Line 15 The compensation of the Executive Director, Mario Delarosa, was reviewed and approved by the organization's governing body. The Executive Director was not present for, and did not participate in, the discussion or vote regarding his compensation, to avoid any conflict of interest. In determining compensation, the governing body reviewed comparative data for similarly qualified individuals in functionally comparable positions at similarly situated nonprofit organizations. The governing body unanimously approved an Executive Director's compensation of $6,000 per month. This decision was made on November 2, 2025, and the deliberations and approval were contemporaneously documented in the board meeting minutes. Form 990, Part VI, Section C, Line 19 The organization's conflict of interest policy is incorporated into its bylaws and is made available to the public upon request. While the organization is in the process of enhancing transparency by working to publish its financial statements on its website, these statements are currently available upon request during the tax year. The organization's governing documents are likewise made available upon request. Dear Sir or Madam, We respectfully submit this letter to formally request abatement of the penalty assessed for the late filing of our Form 990 for the tax year ending December 31, 2024. Similar penalty abatement requests were submitted and granted for the tax years ending December 31, 2022 and December 31, 2023, both of which were filed using Form 990-EZ, reflecting the IRS's prior determination that the organization acted in good faith and without willful neglect. We became aware of the 2024 penalty only upon receiving an IRS notice dated June 9, 2025, which we received a few days later. The 2024 return was initially submitted on paper due to our misunderstanding of the mandatory electronic filing requirement for Form 990. Once notified of this requirement, we took immediate steps to comply. Latino Arte and Culture is an immigrant-led grassroots nonprofit organization operating with extremely limited financial and human resources. Our organization has only two staff members, and our volunteer board-while deeply committed to our mission-has limited experience with nonprofit compliance requirements. The demands of grant applications, cultural programming, and direct community services often stretch our capacity and regrettably contributed to this administrative error. Additionally, the grants we receive do not provide funding for administrative staff or professional accounting services. The highly technical language used in the Form 990 instructions presents an additional barrier, as English is not our first language and no Spanish-language version of these materials is available. These factors contributed to our misunderstanding of filing requirements and deadlines. We respectfully emphasize that Latino Arte and Culture operates exclusively for charitable purposes and remains fully committed to its nonprofit mission. The late filing was not the result of negligence or any intent to mislead, and imposing this penalty would place a significant financial burden on our organization, reducing our ability to serve the underserved communities that rely on our programs. In light of our good faith efforts, limited capacity, prior history of abated penalties, and corrective actions taken, we respectfully request that the penalty assessed for the 2024 tax year be abated in full. Steps we are taking to improve compliance and prevent future late filings: Creating an internal compliance calendar with reminders at least 90, 60, and 30 days before IRS filing deadlines Assigning one staff member to monitor IRS deadlines and coordinate filings with the board Attending nonprofit compliance webinars and seeking pro bono guidance from local CPA volunteers Requesting bilingual assistance when reviewing IRS instructions to avoid misunderstandings Exploring partnerships with peer organizations to share compliance best practices and resources These steps demonstrate our commitment to improving our administrative processes and ensuring timely compliance in the future. Thank you for your time, understanding, and consideration of this request. Sincerely, Mario Delarosa Executive Director Latino Arte and Culture