Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for instructions and the latest information.
| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 above (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
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Total |
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Calendar year
(or fiscal year beginning in)
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(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | ||||||
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf .... | ||||||
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | ||||||
| 4 | Total. Add lines 1 through 3 | ||||||
| 5 | The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f) .. | ||||||
| 6 | Public support. Subtract line 5 from line 4. | ||||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | ||||||
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | ||||||
| 9 | Net income from unrelated business activities, whether or not the business is regularly carried on.. | ||||||
| 10 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. | ||||||
| 11 | Total support. Add lines 7 through 10 | ||||||
Calendar year (or fiscal
year beginning in) ![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | 20,574 | 31,700 | 52,274 | |||
| 2 | Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose | 252,686 | 267,408 | 520,094 | |||
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513 ..... | ||||||
| 4 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf... | ||||||
| 5 | The value of services or facilities furnished by a governmental unit to the organization without charge | ||||||
| 6 | Total. Add lines 1 through 5 | 273,260 | 299,108 | 572,368 | |||
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | ||||||
| b | Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year. | ||||||
| c | Add lines 7a and 7b.. | ||||||
| 8 | Public support. (Subtract line 7c from line 6.) | 572,368 | |||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | 273,260 | 299,108 | 572,368 | |||
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | 183 | 6,187 | 6,370 | |||
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | 183 | 6,187 | 6,370 | |||
| 11 | Net income from unrelated business activities not included on line 10b, whether or not the business is regularly carried on. | ||||||
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | 273,443 | 305,295 | 578,738 | |||
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e |
Discount claimed for blockage or other factors (explain in detail in Part VI): |
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| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by 0.035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | 1 | |
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
2 | |
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | 3 | |
| 4 Amounts paid to acquire exempt-use assets | 4 | |
| 5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI) | 5 | |
| 6 Other distributions (describe in Part VI). See instructions | 6 | |
| 7Total annual distributions. Add lines 1 through 6. | 7 | |
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
8 | |
| 9 Distributable amount for 2024 from Section C, line 6 | 9 | |
| 10 Line 8 amount divided by Line 9 amount | 10 | |
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2024 |
(iii) Distributable Amount for 2024 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2024 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2024 (reasonable cause required-- explain in Part VI).
See instructions. |
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| 3 Excess distributions carryover, if any, to 2024: | ||||
| a From 2019....... | ||||
| b From 2020....... | ||||
| c From 2021....... | ||||
| d From 2022....... | ||||
| e From 2023....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2024 distributable amount | ||||
|
i
Carryover from 2019 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2024 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2024 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2024, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
6
Remaining underdistributions for 2024. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
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7 Excess distributions carryover to 2025. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2020..... | ||||
| b Excess from 2021..... | ||||
| c Excess from 2022..... | ||||
| d Excess from 2023..... | ||||
| e Excess from 2024..... | ||||
| Facts And Circumstances Test |
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| Return Reference | Explanation |
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| Software ID: | |
| Software Version: |
| Return Reference | Explanation |
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| FORM 990 | AMIGOS CENTER IS A NON-PROFIT AGENCY THAT PROVIDES IMMIGRATION LEGAL REPRESENTATION TO CLIENTS FOR CASES FILED WITH U.S. CITIZENSHIP AND IMMIGRATION SERVICES AND U.S. DEPARTMENT OF STATE. IN 2023 WE HAD A THREE-PERSON STAFF: CHRISTINA LEDDIN, IS A U.S. DEPARTMENT OF JUSTICE ACCREDITED REPRESENTATIVE AND OUR CHIEF OPERATING OFFICER; LINDSAY RAY, AN IMMIGRATION ATTORNEY AND OUR CHIEF EXECUTIVE OFFICER; AND EVA DIAZ, OUR LEGAL ASSISTANT. OUR NEW CLIENTS ENTER OUR PROGRAM THOUGH A CONSULTATION - EITHER BY PHONE OR IN PERSON - WITH ONE OF OUR PRACTITIONERS. CONSULTATIONS ALLOW THE PRACTITIONER TO ASK THE CLIENT(S) A MYRIAD OF QUESTIONS IN ORDER TO ASSESS WHAT THE NEEDS OF THE CLIENT ARE, WHAT TYPE OF CASE CAN BE FILED FOR HIM OR HER BASED ON SEVERAL DIFFERENT FACTORS (IMMIGRANT HISTORY, FAMILY DYNAMIC, ETC.), AND WHETHER THE CASE SHOULD BE FILED BASED ON POTENTIAL RISKS. A LARGE PORTION OF OUR PRACTICE - JUST OVER FIFTY PERCENT, IS DEDICATED TO FAMILY-BASED IMMIGRATION. THAT IS THE PROCESS OF A U.S. CITIZEN, LEGAL PERMANENT RESIDENT (LPR), OR ASYLEE, FILING A PETITION WITH U.S. CITIZENSHIP AND IMMIGRATION SERVICES (USCIS), TO ASK THAT THEIR FAMILY MEMBER BE ALLOWED TO IMMIGRATE TO THE U.S. THE LAW ALLOWS THE FOLLOWING RELATIVES TO BE BROUGHT TO THE U.S., DEPENDING ON THE STATUS OF THE PETITIONER: FIANCS, SPOUSES, PARENTS, CHILDREN AND SIBLINGS. ONCE THE INITIAL FAMILY PETITION IS APPROVED, AMIGOS CENTER WILL CONTINUE REPRESENTATION OF THE PETITIONER AND THE BENEFICIARY THROUGH THE ADJUSTMENT PROCESS (RECEIVING LPR STATUS IN THE U.S.), OR CONSULAR PROCESSING (RECEIVING AN IMMIGRANT VISA IN THE FOREIGN COUNTRY AND THEN IMMIGRATING TO THE U.S.) AMIGOS CENTER REPRESENTS HUNDREDS OF CLIENTS EACH YEAR IN COUNTRY-SPECIFIC IMMIGRATION CASES, INCLUDING TEMPORARY PROTECTED STATUS (TPS), CUBAN ADJUSTMENT AND "THE PROCESS," FOR CUBANS, HAITIANS, NICARAGUANS, UKRAINIANS, AND VENEZUELANS. IN THESE CASES, THE GOVERNMENT ALLOWS IMMIGRANTS FROM DESIGNATED COUNTRIES TO EITHER OBTAIN LEGAL STATUS IN THE U.S. (TPS/CUBAN ADJUSTMENT), OR ALLOWS PEOPLE TO IMMIGRATE TO THE U.S. WITH A TEMPORARY STATUS ("THE PROCESS"). IN 2023 USCIS INTRODUCED THE "FAMILY REUNIFICATION PAROLE (FRP) PROCESS, ALLOWING CERTAIN BENEFICIARIES OF APPROVED FAMILY PETITIONS, WHO ARE NATIVES OF COLOMBIA, CUBA, ECUADOR, EL SALVADOR, GUATEMALA, HAITI, AND HONDURAS, TO IMMIGRATE TO THE U.S. PRIOR TO A VISA BECOMING AVAILABLE TO THEM. THIS ALLOWS FAMILIES TO LAWFULLY REUNITE IN THE U.S. WHILE WAITING FOR THE VISA BULLETIN TO BECOME CURRENT IN THEIR SPECIFIC CATEGORY. AMIGOS CENTER FILED 8 OF THESE FRP PROCESS APPLICATIONS IN 2023, AND CONTINUES TO OFFER THIS SERVICE TO OUR CLIENTS. AMIGOS CENTER OFFERS A VARIETY OF SERVICES FOR VICTIMS OF CRIMES. WE REPRESENT CLIENTS IN THEIR FILING FOR U NONIMMIGRANT STATUS WHEN THEY'VE BEEN THE VICTIM OF A SERIOUS CRIME AND THEN PARTICIPATED IN THE PROSECUTION OF THE OFFENDER. WE HELP CLIENTS WHEN THE APPLY FOR LPR STATUS BASED ON THE VIOLENCE AGAINST WOMEN ACT BECAUSE THEY WERE SUBJECTED TO EXTREME CRUELTY DURING THEIR MARRIAGE TO A U.S. CITIZEN OR LEGAL PERMANENT RESIDENT. ADDITIONALLY, AMIGOS CENTER HELPS CLIENTS WHO WERE VICTIMS OF HUMAN TRAFFICKING FILE FOR LEGAL PERMANENT RESIDENCY AFTER HOLDING THEIR T VISA FOR THREE YEARS. AMIGOS CENTER OFFERS A VARIETY OF SERVICES WHICH HELP CLIENTS BECOME U.S. CITIZENS, FROM APPLICATION FOR NATURALIZATION, (FOR LPR'S), APPLICATION FOR CERTIFICATE OF CITIZENSHIP, FOR WHEN A CLIENT AUTOMATICALLY BECOMES A U.S. CITIZEN BASED ON A PARENT'S CASE, OR CONSULAR REPORT OF BIRTH ABROAD, WHEN A CLIENT REQUESTS A U.S. BIRTH REGISTRATION BECAUSE HE OR SHE WAS BORN ABROAD TO A U.S. CITIZEN. AMIGOS CENTER ALSO REPRESENTS HUNDREDS OF CLIENTS EACH YEAR WHEN THE FILE FOR THE FOLLOWING TYPES OF CASES: DEFERRED ACTION FOR CHILDHOOD ARRIVALS (DACA), RENEWAL OR REPLACEMENT OF LPR CARD, FREEDOM OF INFORMATION ACT REQUEST, APPLICATION FOR WORK PERMIT, APP. FOR UNLAWFUL PRESENCE WAIVER, REMOVAL OF CONDITIONS ON RESIDENCY, AND APPLICATION FOR STATUS EXTENSION. AMIGOS CENTER'S PRACTITIONERS APPEAR BEFORE USCIS, ALONG WITH THEIR CLIENTS, WHEN CALLED FOR BY THE CIRCUMSTANCES OF A PARTICULAR CASE. WHEN WE HAVE CLIENTS WITH SPECIAL NEEDS WHO ARE UNABLE TO REPRESENT THEMSELVES DURING THEIR INTERVIEW WITH USCIS, OR A CASE IS PARTICULARLY LEGALLY COMPLEX, AMIGOS CENTER'S PRACTITIONERS ATTEND THE INTERVIEW WITH THE CLIENT(S). OFTEN, IN THE CASE OF NATURALIZATION, WE HAVE CLIENTS WHO FILE A REQUEST FOR EXEMPTION FROM THE EXAMINATION BASED ON, FOR EXAMPLE, HAVING A HIGH-LEVEL OF AUTISM, HAVING BEEN TREATED FOR CANCER AND EXPOSED TO RADIATION MANY TIMES, OR SUFFERING FROM EXTREME ANXIETY. WE ATTEND THESE INTERVIEWS WITH OUR CLIENTS TO MAKE SURE THAT THEY ARE EFFECTIVELY REPRESENTED BEFORE USCIS, DESPITE THEIR LIMITATIONS. AMIGOS CENTER OFFERS PRO-BONO SERVICES AND SERVICES-FOR-FEES. FOR CASES WHERE WE DO CHARGE A FEE, WE NEVER TURN A CLIENT AWAY FOR THE INABILITY TO PAY. WE READILY REDUCE, STAGGER, AND WAIVE FEES FOR THOSE CLIENTS AND FAMILIES WHO ARE UNABLE TO PAY, ESPECIALLY DURING THE PANDEMIC WHEN MANY HAVE SUFFERED FROM LAYOFFS OR UNEXPECTED MEDICAL BILLS. |
| FORM 990, PAGE 2, PART III, LINE 4A | IN 2023 WE SERVED 1,369 INDIVIDUAL, UNDUPLICATED CLIENTS. THAT TRANSLATES TO OVER 6,000 PEOPLE SERVED WHEN WE INCLUDE DERIVATIVE FAMILY MEMBERS. WE SERVED CLIENTS AND THEIR FAMILY MEMBERS FROM 44 COUNTRIES, SPANNING FIVE CONTINENTS. LAST YEAR WAS OUR FIRST YEAR AS A COMPLETELY INDEPENDENT AGENCY. WE TACKLED NEW ADMINISTRATIVE AND MANAGERIAL TASKS AND WERE STILL ABLE TO MEET OUR GOAL OF SERVING OVER 1,350 CLIENTS WITH JUST ONE FULL-TIME PRACTITIONER AND ONE PART-TIME PRACTITIONER. IT WAS QUITE A FEAT. WE ARE VERY EXCITED TO BE ABLE TO HIRE SOMEONE IN 2024, SO THAT NUMBER CAN CONTINUE TO GROW. SERVICES PROVIDED TO THE 1,369 CLIENTS WE SERVED IN 2023 INCLUDED A SIGNIFICANT FOCUS ON FAMILY-BASED CASES, WHERE A U.S. CITIZEN, LEGAL PERMANENT RESIDENT, ASYLEE PETITIONS THE GOVERNMENT TO BRING A CLOSE FAMILY MEMBER TO THE UNITED STATES. WE ALSO SERVE CLIENTS WHO APPLY FOR TEMPORARY STATUS- AND RENEW FREQUENTLY, SUCH AS TEMPORARY PROTECTED STATUS (TPS) AND DEFERRED ACTION FOR CHILDHOOD ARRIVALS (DACA OR DREAMERS). WE HELP CLIENTS TO APPLY FOR NATURALIZATION AND IN 2023, 79 OF OUR CLIENTS BECAME U.S. CITIZENS. IN ITS PRACTICE, AMIGOS CENTER SERVES HUNDREDS OF VICTIMS OF CRIME, ESPECIALLY THOSE WHO'VE SUFFERED FROM DOMESTIC VIOLENCE AND HUMAN TRAFFICKING. CLIENTS WHO HAVE BEEN THE VICTIM OF A VIOLENT CRIME CAN BE ELIGIBLE TO APPLY FOR A U VISA. WE SERVE SPOUSES OF U.S. CITIZENS OR PERMANENT RESIDENTS WHO WERE SUBJECT TO CRUELTY IN THEIR MARRIAGE BY FILING FOR THEIR PERMANENT RESIDENCY UNDER THE VIOLENCE AGAINST WOMEN ACT. ADDITIONALLY, WE HELP VICTIMS OF HUMAN TRAFFICKING AND THEIR FAMILIES, APPLY FOR LEGAL PERMANENT RESIDENCY. IN 2023, WE FILED 52 VICTIM-BASED CASES, IN ADDITION TO PROVIDING FOLLOW-UP SERVICES TO THE OVER 175 PENDING U VISA CASES. AMIGOS CENTER IS ALSO PROUD TO PARTICIPATE IN NEW GOVERNMENT PROGRAMS FOR IMMIGRANTS WHEN THEY ARISE. IN THE SPRING OF 2022, USCIS INTRODUCED "UNITING FOR UKRAINE" IN ORDER TO "WELCOME UKRAINIANS FLEEING RUSSIA'S INVASION." AMIGOS CENTER FILED A HANDFUL OF THOSE APPLICATIONS IN 2022. AS AN EXTENSION OF THE "UNITING FOR UKRAINE PROGRAM," IN THE FALL OF 2022, USCIS INTRODUCED "THE PROCESS FOR VENEZUELANS." THIS IS A WAY FOR CITIZENS OF VENEZUELA TO LAWFULLY COME TO THE U.S. TEMPORARILY BASED ON "URGENT HUMANITARIAN OR SIGNIFICANT PUBLIC BENEFIT REASONS." IN 2023, USCIS ADDED CUBA, HAITI, AND NICARAGUA TO THE LIST OF COUNTRIES THAT QUALIFIED FOR "THE PROCESS." AMIGOS CENTER FILED OVER 100 APPLICATIONS FOR "THE PROCESS" IN 2023, SERVING CITIZENS AND THEIR FAMILIES OF ALL QUALIFYING COUNTRIES. |
| FORM 990, PAGE 6, PART VI, LINE 11B | FORM 990 IS MADE AVAILABLE TO THE BOARD MEMBERS FOR REVIEW AND COMMENT BEFORE FILING WITH THE IRS. |
| FORM 990, PAGE 6, PART VI, LINE 12C | EACH BOARD MEMBER AND STAFF ARE REQUIRED TO REVIEW AND SIGN OUR CONFLICT OF INTEREST STATEMENT ANNUALLY. |
| FORM 990, PAGE 6, PART VI, LINE 15A | THE EXECUTIVE DIRECTOR ESTABLISHES SALARIES FOR STAFF USING QUIDLINES PUBLISHED ANNUALLY BY THE FL-GA DISTRICT OF LUTHERAN CHURCH-MISSOURI SYNOD. SALARIES ARE THEN REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS AT THE TIME OF THE BUDGET APPROVAL FOR THE NEW CALENDAR YEAR. |
| FORM 990, PAGE 6, PART VI, LINE 19 | WE MAKE OUR GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. WE ONLY ASK THEY PAY FOR THE POSTAGE. WE PUBLISH OUR FINANCIAL REPORTS AND FORM 990 ANNUAL RETURN ON OUR WEBSITE WWW.AMIGOSCENTER.ORG |
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| Software Version: |