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LAYC CAREER ACADEMY PUBLIC CHARTER SCHOOL: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
LAYC CAREER ACADEMY PUBLIC CHARTER SCHOOL (EIN 45-4928100)
Tax period
2024-07-01 to 2025-06-30
Filed
2026-04-27
IRS object ID
202641179349301034
Schema version
2024v5.5
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2026-04-27T12:33:51-05:00ReturnTs
Tax Period End2025-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN202153727PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1SB & COMPANY LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line110200 GRAND CENTRAL AVE SUITE 250AddressLine1Txt
CityOWINGS MILLSCityNm
State AbbreviationMDStateAbbreviationCd
ZIP21117ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2024-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN454928100EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1LAYC CAREER ACADEMY PUBLIC CHARTERBusinessNameLine1Txt
Business Name Line2SCHOOLBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlLAYCBusinessNameControlTxt
Phone2023192228PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1750 FIRST STREET NE SUITE 300AddressLine1Txt
CityWASHINGTONCityNm
State AbbreviationDCStateAbbreviationCd
ZIP20002ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonNICOLE HANRAHANPersonNm
Person TitleEXECUTIVE DIRECTORPersonTitleTxt
Phone2023192228PhoneNum
Signature2026-04-01SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (1)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonMONIQUE BOOKERPreparerPersonNm
PTINP00644231PTIN
Phone4105842218PhoneNum
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerNICOLE HANRAHANPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1750 FIRST STREET NE SUITE 300AddressLine1Txt
CityWASHINGTONCityNm
State AbbreviationDCStateAbbreviationCd
ZIP20002ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$6,480,400GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.LAYCCA.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2012FormationYr
Legal Domicile StateDCLegalDomicileStateCd
Activity Or MissionLAYC CAREER ACADEMY ENGAGES AND EMPOWERS YOUNG PEOPLE BETWEEN THE AGES OF 16 - 30 BY PROVIDING A COLLEGE PREPARATORY EDUCATION, CAREER TRAINING IN HIGH GROWTH OCCUPATIONS, AND COLLEGE-CREDIT CLASSES. THE LAYC CAREER ACADEMY (LAYCCA) IS AN INNOVATIVE SCHOOL MODEL THAT PROVIDES A BRIDGE BETWEEN HIGH SCHOOL AND COLLEGE FOR YOUTH AGES 16 TO 30 IN THE DISTRICT OF COLUMBIA. LAYCCA PROVIDES YOUTH WITH COLLEGE CREDITS, A RIGOROUS AND SELF-PACED GED PROGRAM, A COLLEGE PREPARATORY CURRICULUM AND CAREER TRAINING IN THE HEALTH CARE AND INFORMATION TECHNOLOGY (IT) FIELDS. NINETY FIVE PERCENT OF OUR STUDENTS ARE WORKING OR IN SCHOOL WITHIN SIX MONTHS OF GRADUATION.ActivityOrMissionDesc
Voting Members Governing Body10VotingMembersGoverningBodyCnt
Voting Members Independent10VotingMembersIndependentCnt
Total Employee28TotalEmployeeCnt
Total Volunteers10TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$698,097PYContributionsGrantsAmt
CY Contributions Grants$1,710,630CYContributionsGrantsAmt
PY Program Service Revenue$3,100,658PYProgramServiceRevenueAmt
CY Program Service Revenue$4,571,981CYProgramServiceRevenueAmt
PY Investment Income$0PYInvestmentIncomeAmt
CY Investment Income$121,186CYInvestmentIncomeAmt
PY Other Revenue$80,889PYOtherRevenueAmt
CY Other Revenue$76,603CYOtherRevenueAmt
PY Total Revenue$3,879,644PYTotalRevenueAmt
CY Total Revenue$6,480,400CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$1,902,095PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$2,524,257CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$24,900CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$49,121CYTotalFundraisingExpenseAmt
PY Other Expenses$1,754,477PYOtherExpensesAmt
CY Other Expenses$1,965,150CYOtherExpensesAmt
PY Total Expenses$3,656,572PYTotalExpensesAmt
CY Total Expenses$4,514,307CYTotalExpensesAmt
PY Revenues Less Expenses$223,072PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$1,966,093CYRevenuesLessExpensesAmt
Total Assets BOY$3,158,143TotalAssetsBOYAmt
Total Assets EOY$18,649,894TotalAssetsEOYAmt
Total Liabilities BOY$170,784TotalLiabilitiesBOYAmt
Total Liabilities EOY$13,696,442TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$2,987,359NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$4,953,452NetAssetsOrFundBalancesEOYAmt
MissionLAYC CAREER ACADEMY ENGAGES AND EMPOWERS OLDER YOUTH AND YOUNG ADULTS BY PROVIDING A COLLEGE PREPARATORY EDUCATION, CAREER TRAINING IN HIGH-GROWTH OCCUPATIONS AND/OR COLLEGE-CREDIT CLASSES.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$4,295,836ExpenseAmt
Revenue$4,571,981RevenueAmt
DescLAYC CAREER ACADEMY ENGAGES AND EMPOWERS YOUNG PEOPLE BETWEEN THE AGES OF 16 AND 30 BY PROVIDING A COLLEGE PREPARATORY EDUCATION, CAREER TRAINING IN HIGH-GROWTH OCCUPATIONS AND/OR COLLEGE-CREDIT CLASSES AND THE CONFIDENCE TO SUCCEED IN COLLEGE AND CAREERS. NINETY FIVE PERCENTOF OUR STUDENTS ARE WORKING OR IN SCHOOL WITHIN SIX MONTHS OF GRADUATION.Desc
Total Program Service Expenses$4,295,836TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other AssetsYes (1)ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School OperatingYes (1)SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional FundraisingYes (1)ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document66IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee28EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members10GoverningBodyVotingMembersCnt
Independent Voting Member10IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldDCStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1NICOLE HANRAHANBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone2023192228PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1750 FIRST STREET NE SUITE 300AddressLine1Txt
CityWASHINGTONCityNm
State AbbreviationDCStateAbbreviationCd
ZIP20002ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (15 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerIndHighest Compensated EmployeeHighestCompensatedEmployeeInd
LORI KAPLAN
BOARD CHAIR1.00Yes (X)$0$0$0
ANA HAGEAGE
VICE CHAIR1.00Yes (X)$0$0$0
KATE BRANNON
BOARD TREASURER1.00Yes (X)$0$0$0
LINDA MOORE
BOARD SECRETARY0.00Yes (X)$0$0$0
EMMANUEL CAUDILLO
BOARD MEMBER1.00Yes (X)$0$0$0
DEAN D'ANGELO
BOARD MEMBER1.00Yes (X)$0$0$0
NOEMI ENCHAUTEGUI-DE-JESUS
BOARD MEMBER1.00Yes (X)$0$0$0
TALIB ROBINSON
BOARD MEMBER1.00Yes (X)$0$0$0
BENJAMIN RUIZ
BOARD MEMBER1.00Yes (X)$0$0$0
TAYLOR WHITELOW
BOARD MEMBER1.00Yes (X)$0$0$0
NICOLE HANRAHAN
EXECUTIVE DIRECTOR40.00$160,618$0$0Yes (X)
DR JACQUELINE FERNANDEZ
SCHOOL PRINCIPAL40.00$136,845$0$0Yes (X)
IVETTE CRUZ
DIRECTOR OF ACADEMICS40.00$120,750$0$0Yes (X)
ABNER SOTO-HENRY
IT PROGRAM DIRECTOR & INSTRUCTOR40.00$106,898$0$0Yes (X)
MARTHA ANGELICA MARTINEZ SANCHEZ
SPECIAL EDUCATION COORDINATOR40.00$106,342$0$0Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$631,453TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K5IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (2 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
HSA UWC HQ-DC
4 WEST 43RD STNEW YORKNY10036RENT AND UTILITIES$650,264
LATIN AMERICAN YOUTH CENTER
1419 COLUMBIA ROAD NWWASHINGTONDC20009IT SUPPORT$111,327
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K2CntrctRcvdGreaterThan100KCnt
Government Grants$811,848GovernmentGrantsAmt
All Other Contributions$898,782AllOtherContributionsAmt
Total Contributions$1,710,630TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescPER PUPIL ALLOCATIONDesc
Business611110BusinessCd
Total Revenue Column$4,571,981TotalRevenueColumnAmt
Related Or Exempt Func Income$4,571,981RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$4,571,981TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$121,186TotalRevenueColumnAmt
Exclusion$121,186ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescOTHER INCOMEDesc
Business900099BusinessCd
Total Revenue Column$76,603TotalRevenueColumnAmt
Exclusion$76,603ExclusionAmt
FieldValueIRS element (for citing)
Other Revenue Total$76,603OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$6,480,400TotalRevenueColumnAmt
Related Or Exempt Func Income$4,571,981RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$197,789ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$297,463TotalAmt
Program Services$282,599ProgramServicesAmt
Management And General$12,623ManagementAndGeneralAmt
Fundraising$2,241FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$1,886,604TotalAmt
Program Services$1,792,333ProgramServicesAmt
Management And General$80,060ManagementAndGeneralAmt
Fundraising$14,211FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$25,432TotalAmt
Program Services$24,160ProgramServicesAmt
Management And General$1,080ManagementAndGeneralAmt
Fundraising$192FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$123,198TotalAmt
Program Services$117,033ProgramServicesAmt
Management And General$5,233ManagementAndGeneralAmt
Fundraising$932FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$191,560TotalAmt
Program Services$181,975ProgramServicesAmt
Management And General$8,137ManagementAndGeneralAmt
Fundraising$1,448FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$2,175TotalAmt
Program Services$2,088ProgramServicesAmt
Management And General$79ManagementAndGeneralAmt
Fundraising$8FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$153,641TotalAmt
Program Services$147,514ProgramServicesAmt
Management And General$5,581ManagementAndGeneralAmt
Fundraising$546FundraisingAmt

Fees For Services Prof Fundraising FeesForServicesProfFundraising

FieldValueIRS element (for citing)
Total$24,900TotalAmt
Fundraising$24,900FundraisingAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$183,554TotalAmt
Program Services$175,725ProgramServicesAmt
Management And General$6,645ManagementAndGeneralAmt
Fundraising$1,184FundraisingAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$83,744TotalAmt
Program Services$80,402ProgramServicesAmt
Management And General$3,040ManagementAndGeneralAmt
Fundraising$302FundraisingAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$669,142TotalAmt
Program Services$642,443ProgramServicesAmt
Management And General$24,290ManagementAndGeneralAmt
Fundraising$2,409FundraisingAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$44,127TotalAmt
Program Services$42,366ProgramServicesAmt
Management And General$1,602ManagementAndGeneralAmt
Fundraising$159FundraisingAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$62,334TotalAmt
Program Services$59,847ProgramServicesAmt
Management And General$2,263ManagementAndGeneralAmt
Fundraising$224FundraisingAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$20,585TotalAmt
Program Services$19,764ProgramServicesAmt
Management And General$747ManagementAndGeneralAmt
Fundraising$74FundraisingAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmtFundraisingFundraisingAmt
DIRECT STUDENT COSTS$652,603$652,603
ADMINISTRATOR FEE (TO P$56,409$54,158$2,048$203
DUES$15,139$15,139

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$21,697TotalAmt
Program Services$20,826ProgramServicesAmt
Management And General$783ManagementAndGeneralAmt
Fundraising$88FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$4,514,307TotalAmt
Program Services$4,295,836ProgramServicesAmt
Management And General$169,350ManagementAndGeneralAmt
Fundraising$49,121FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$2,853,080BOYAmt
EOY$3,141,228EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$126,380BOYAmt
EOY$4,190,876EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
EOY$772EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$21,068BOYAmt
EOY$151,295EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$1,347,195LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$67,385LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$112,823BOYAmt
EOY$1,279,810EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$44,792BOYAmt
EOY$9,885,913EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$3,158,143BOYAmt
EOY$18,649,894EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$170,784BOYAmt
EOY$870,462EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
EOY$54,859EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$12,771,121EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$170,784BOYAmt
EOY$13,696,442EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$2,987,359BOYAmt
EOY$4,953,452EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$2,987,359BOYAmt
EOY$4,953,452EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$3,158,143BOYAmt
EOY$18,649,894EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$1,966,093ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
SchoolYes (X)SchoolInd

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$240,733OtherCostOrOtherBasisAmt
Depreciation$67,385DepreciationAmt
Book Value$173,348BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,106,462OtherCostOrOtherBasisAmt
Book Value$1,106,462BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$1,279,810TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (3 entries)

DescDescBook ValueBookValueAmt
SECURITY DEPOSIT$64,792
RIGHT-OF-USE ASSET, OPERATING$8,821,121
LEASE COLLATERAL DEPOSIT$1,000,000
FieldValueIRS element (for citing)
Total Book Value Other Assets$9,885,913TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescLEASE LIABILITY, OPERATINGDesc
Amt$12,771,121Amt
FieldValueIRS element (for citing)
Total Liability$12,771,121TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$6,480,400TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported$0RevenueNotReportedAmt
Revenue Subtotal$6,480,400RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$6,480,400TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$4,514,307TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$4,514,307ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$4,514,307TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART X, LINE 2:FormAndLineReferenceDesc
ExplanationTHE ACADEMY IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND APPLICABLE DISTRICT OF COLUMBIA INCOME TAX LAWS. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA PROVIDE CONSISTENT GUIDANCE FOR THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTITY'S FINANCIAL STATEMENTS AND PRESCRIBE A THRESHOLD OF "MORE LIKELY THAN NOT" FOR RECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THE ACADEMY PERFORMED AN EVALUATION OF UNCERTAIN TAX POSITIONS FOR THE YEAR ENDED JUNE 30, 2025 AND DETERMINED THAT THERE WERE NO MATTERS THAT WOULD REQUIRE RECOGNITION IN THE FINANCIAL STATEMENTS OR WHICH MAY HAVE ANY EFFECT ON ITS TAX-EXEMPT STATUS. FOR THE YEAR ENDED JUNE 30, 2025, THE STATUTE OF LIMITATIONS FOR FISCAL YEARS 2022 THROUGH 2025 REMAINS OPEN WITH THE U.S. FEDERAL JURISDICTION OR THE VARIOUS STATES AND LOCAL JURISDICTIONS IN WHICH THE ACADEMY FILES TAX RETURNS. IT IS THE ACADEMY'S POLICY TO RECOGNIZE INTEREST AND/OR PENALTIES RELATED TO UNCERTAIN TAX POSITIONS, IF ANY, IN INCOME TAX EXPENSE.ExplanationTxt

Schedule E IRS990ScheduleE

FieldValueIRS element (for citing)
Nondiscriminatory Policy StmtYes (1)NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures EtcYes (1)PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast MediaYes (1)PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp RecsYes (1)MaintainRacialCompRecsInd
Maintain Scholarships RecsYes (1)MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures EtcYes (1)MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All SolYes (1)MaintainCpyOfAllSolInd
Discriminate Race Stdnts Rghts0DiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss Plcy0DiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm Fculty0DiscriminateRaceEmplmFcultyInd
Discriminate Race Schs0DiscriminateRaceSchsInd
Discriminate Race Educ Plcy0DiscriminateRaceEducPlcyInd
Discriminate Race Use Of Fclts0DiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt Prog0DiscriminateRaceAthltProgInd
Discriminate Race Other Acty0DiscriminateRaceOtherActyInd
Government Financial Aid RcvdYes (1)GovernmentFinancialAidRcvdInd
Government Financial Aid Rvkd0GovernmentFinancialAidRvkdInd
Compliance With Rev Proc75500ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
SCHEDULE E, PART I, LINE 3LAYC CAREER ACADEMY IS OPEN TO ALL DC RESIDENTS AGES 16-30. NON DISCRIMINATION WORDING ON OUR WEBSITE AND READING MATERIAL STATES "THE LAYCCA PCS IS OPEN TO ANY RESIDENT OF THE DISTRICT OF COLUMBIA BETWEEN THE AGES OF 16 AND 30. LAYC CAREER ACADEMY PCS PROHIBITS DISCRIMINATION ON THE BASIS OF A STUDENT'S RACE, COLOR, RELIGION, NATIONAL ORIGIN, LANGUAGE SPOKEN, INTELLECTUAL OR ATHLETIC ABILITY, MEASURES OF ACHIEVEMENT OR APTITUDE, OR STATUS AS A STUDENT WITH SPECIAL NEEDS."
SCHEDULE E, PART I, LINE 6THE ACADEMY RECEIVES A STUDENT ALLOCATION FROM THE GOVERNMENT OF THE DISTRICT OF COLUMBIA TO COVER THE COST OF ACADEMIC EXPENSES.

Schedule G IRS990ScheduleG

FieldValueIRS element (for citing)
Agrmt Prof Fundraising Acty0AgrmtProfFundraisingActyInd

Fundraiser Activity Info FundraiserActivityInfoGrp

Organization Business Name OrganizationBusinessName

FieldValueIRS element (for citing)
Business Name Line1FUND ED STRATEGIESBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1157 COLUMBUS AVENUE 510AddressLine1Txt
CityNEW YORKCityNm
State AbbreviationNYStateAbbreviationCd
ZIP10023ZIPCd
FieldValueIRS element (for citing)
ActivityCONSULTINGActivityTxt
Fundraiser Control Of Funds0FundraiserControlOfFundsInd
Gross Receipts$0GrossReceiptsAmt
Retained By Contractor$0RetainedByContractorAmt
Net To Organization$24,900NetToOrganizationAmt
FieldValueIRS element (for citing)
Total Net To Organization$24,900TotalNetToOrganizationAmt
Licensed StatesALLicensedStatesCd
Licensed StatesAKLicensedStatesCd
Licensed StatesAZLicensedStatesCd
Licensed StatesARLicensedStatesCd
Licensed StatesCALicensedStatesCd
Licensed StatesCOLicensedStatesCd
Licensed StatesCTLicensedStatesCd
Licensed StatesDELicensedStatesCd
Licensed StatesFLLicensedStatesCd
Licensed StatesGALicensedStatesCd
Licensed StatesHILicensedStatesCd
Licensed StatesIDLicensedStatesCd
Licensed StatesILLicensedStatesCd
Licensed StatesINLicensedStatesCd
Licensed StatesIALicensedStatesCd
Licensed StatesKSLicensedStatesCd
Licensed StatesKYLicensedStatesCd
Licensed StatesLALicensedStatesCd
Licensed StatesMELicensedStatesCd
Licensed StatesMDLicensedStatesCd
Licensed StatesMALicensedStatesCd
Licensed StatesMILicensedStatesCd
Licensed StatesMNLicensedStatesCd
Licensed StatesMSLicensedStatesCd
Licensed StatesMOLicensedStatesCd
Licensed StatesMTLicensedStatesCd
Licensed StatesNELicensedStatesCd
Licensed StatesNVLicensedStatesCd
Licensed StatesNHLicensedStatesCd
Licensed StatesNJLicensedStatesCd
Licensed StatesNMLicensedStatesCd
Licensed StatesNYLicensedStatesCd
Licensed StatesNCLicensedStatesCd
Licensed StatesNDLicensedStatesCd
Licensed StatesOHLicensedStatesCd
Licensed StatesOKLicensedStatesCd
Licensed StatesORLicensedStatesCd
Licensed StatesPALicensedStatesCd
Licensed StatesRILicensedStatesCd
Licensed StatesSCLicensedStatesCd
Licensed StatesSDLicensedStatesCd
Licensed StatesTNLicensedStatesCd
Licensed StatesTXLicensedStatesCd
Licensed StatesUTLicensedStatesCd
Licensed StatesVTLicensedStatesCd
Licensed StatesVALicensedStatesCd
Licensed StatesWALicensedStatesCd
Licensed StatesWVLicensedStatesCd
Licensed StatesWILicensedStatesCd
Licensed StatesWYLicensedStatesCd

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org0CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs0CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org0CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs0CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments0AnyNonFixedPaymentsInd
Initial Contract Exception0InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

FieldValueIRS element (for citing)
PersonNICOLE HANRAHANPersonNm
TitleEXECUTIVE DIRECTORTitleTxt
Base Compensation Filing Org$151,918BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs$0CompensationBasedOnRltdOrgsAmt
Bonus Filing Organization$7,500BonusFilingOrganizationAmount
Bonus Related Organizations$0BonusRelatedOrganizationsAmt
Other Compensation Filing Org$1,200OtherCompensationFilingOrgAmt
Other Compensation Rltd Orgs$0OtherCompensationRltdOrgsAmt
Deferred Compensation Flng Org$0DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs$0DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org$0NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs$0NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org$160,618TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs$0TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org$0CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs$0CompReportPrior990RltdOrgsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11BTHE EXECUTIVE DIRECTOR DISTRIBUTED A COPY OF THE FORM 990 TO THE BOARD OF DIRECTORS TO DISCUSS BEFORE THE FORM 990 WAS SENT TO THE IRS.
FORM 990, PART VI, SECTION B, LINE 12CTHE ORGANIZATION REQUIRES NEW BOARD MEMBERS TO DISCLOSE CONFLICTS OF INTEREST AND WILL REQUIRE AN ANNUAL REVIEW, CERTIFICATION AND DISCLOSURE OF CONFLICT OF INTEREST FOR CURRENT BOARD MEMBERS.
FORM 990, PART VI, SECTION B, LINE 15SALARIES OF EMPLOYEES ARE SET ACCORDING TO SET SALARY SCALES THAT WERE DEVELOPED AS PART OF THE SCHOOL'S TRANSPARENT COMPENSATION SYSTEM.
FORM 990, PART VI, SECTION C, LINE 19THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
FORM 990, PART XII, LINE 2C:THE COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT HAS NOT CHANGED FROM PRIOR YEAR.

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