Nonprofit · EIN 27-4265501
FOUNDATION FOR LATIN AMERICA CULTURE AND ARTS INC
Tax-exempt · LEXINGTON, KY 40503
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $58,327 | $63,017 | -$4,690 | $36,273 | – | $36,273 |
| December 31, 2024 | 990-EZ | $59,605 | $85,936 | -$26,331 | $40,966 | $3 | $40,963 |
| December 31, 2023 | 990-EZ | $148,540 | $112,660 | $35,880 | $67,294 | – | $67,294 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $58,327
Expenses
- Compensation of officers, directors and key employees
- $0
- Professional fees and payments to contractors
- $2,660
- Occupancy
- $20,330
- Printing, publications and postage
- $247
- Other expenses
- $39,780
Balance sheet and other
- Total assets, start of year
- $40,966
- Total assets, end of year
- $36,273
- Total liabilities, end of year
- –
- Net assets, end of year
- $36,273
- Cash, savings and investments
- $36,273
- Gross receipts
- $58,327
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990-EZ for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Erika Arakaki | President | 20 | $0 |
| Edith Gutierrez | Vice President | 10 | $0 |
| Guipsy Lopez | Secretary | 10 | $0 |
| Yamel Patterson-Munoz | Treasurer | 10 | $0 |
| Betty Abdmishani | Director | 10 | $0 |
| Noe Tirado Muniz | Director | 0 | $0 |
| Francie Chassen-Lopez | Director | 0 | $0 |
990-EZ for the year ended December 31, 2024: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Erika Arakaki | President | 20 | $0 |
| Edith Gutierrez | Vice President | 10 | $0 |
| Guipsy Lopez | Secretary | 10 | $0 |
| Yamel Patterson-Munoz | Treasurer | 10 | $0 |
| Betty Abdmishani | Director | 10 | $0 |
| Noe Tirado Muniz | Director | 0 | $0 |
| Francie Chassen-Lopez | Director | 0 | $0 |
990-EZ for the year ended December 31, 2023: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Erika Arakaki | President | 20 | $0 |
| Edith Gutierrez | Vice President | 10 | $0 |
| Guipsy Lopez | Secretary | 10 | $0 |
| Rosa Martin | Director | 10 | $0 |
| Yamel Patterson-Munoz | Treasurer | 10 | $0 |
| Freddy Peralta | Director | 10 | $0 |
| Betty Abdmishani | Director | 10 | $0 |
Address and contacts
- Address (IRS master file)
- 616 WELLINGTON WAY STE D, LEXINGTON, KY 40503-2895
- In care of
- % CARMEN COTTO
- Mailing address (990-N for 2021)
- PO Box 23050, Lexington KY 40523
- Principal officer (990-N for 2021)
- Jackie Arakaki, PO Box 23050, Lexington KY 40523
- Signed the 990-EZ
- Guipsy Lopez Ramirez, Secretary
- Website
- www.flacaky.org
- Return prepared by
- JCC Accounting Solutions LLP
Mission
For FLACA, it is fundamental to promote, foster, and preserve the culture, traditions, and language of our Latino and Latin American heritage
Program accomplishments
- Successfully Organized and co-organized the annual Festival Latino of Lexington and several Friday Latino Live events
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 27-4265501
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2011
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Arts, culture and humanities (A20)
- Assets (IRS master file)
- $36,273
- Income (IRS master file)
- $58,327
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $58,327 | $63,017 | $36,273 | IRS |
| 990-EZ | December 2024 | $59,605 | $85,936 | $40,966 | IRS |
| 990-EZ | December 2023 | $148,540 | $112,660 | $67,294 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-N for 2021 Officer: Jackie Arakaki | December 31, 2021 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990-N for 2011 Officer: Rosa Martin | December 31, 2011 | ≤ $50,000 receipts | – | – | e-Postcard |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 27-4265501).
Questions about FOUNDATION FOR LATIN AMERICA CULTURE AND ARTS INC
- What is the EIN of FOUNDATION FOR LATIN AMERICA CULTURE AND ARTS INC?
- The employer identification number (EIN) of FOUNDATION FOR LATIN AMERICA CULTURE AND ARTS INC is 27-4265501.
- Is FOUNDATION FOR LATIN AMERICA CULTURE AND ARTS INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2011.
- Are donations to FOUNDATION FOR LATIN AMERICA CULTURE AND ARTS INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does FOUNDATION FOR LATIN AMERICA CULTURE AND ARTS INC file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of FOUNDATION FOR LATIN AMERICA CULTURE AND ARTS INC due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did FOUNDATION FOR LATIN AMERICA CULTURE AND ARTS INC last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who is the principal officer of FOUNDATION FOR LATIN AMERICA CULTURE AND ARTS INC?
- The 990-N for 2021 names Jackie Arakaki.
- Who are the officers and directors of FOUNDATION FOR LATIN AMERICA CULTURE AND ARTS INC?
- The 990-EZ for the year ended December 31, 2025 lists 7 people; 0 received compensation from the organization.
- How much revenue does FOUNDATION FOR LATIN AMERICA CULTURE AND ARTS INC have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $58,327, expenses of $63,017 and total assets of $36,273 at year end.
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