LUTHERAN VOLUNTEER CORPS: Form 990, tax year 2022
View the entire original 990 at ProPublica ↗
- Organization
- LUTHERAN VOLUNTEER CORPS (EIN 02-0702016)
- Tax period
- 2022-09-01 to 2023-08-31
- Filed
- 2024-05-23
- IRS object ID
- 202401449349300010
- Schema version
- 2022v5.0
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-05-23T08:19:57-05:00 | ReturnTs |
| Tax Period End | 2023-08-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 202153727 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SB & COMPANY LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 10200 GRAND CENTRAL AVE SUITE 250 | AddressLine1Txt |
| City | OWINGS MILLS | CityNm |
| State Abbreviation | MD | StateAbbreviationCd |
| ZIP | 21117 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2022-09-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 020702016 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LUTHERAN VOLUNTEER CORPS | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | LUTH | BusinessNameControlTxt |
| Phone | 2023873222 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1226 VERMONT AVENUE NW | AddressLine1Txt |
| City | WASHINGTON | CityNm |
| State Abbreviation | DC | StateAbbreviationCd |
| ZIP | 20005 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | CYNTHIA PROSEK | PersonNm |
| Person Title | CHAIR | PersonTitleTxt |
| Phone | 2023873222 | PhoneNum |
| Signature | 2024-05-23 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | CYNTHIA | PersonFirstNm |
| Person Last | PROSEK | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
| Form8822 B Attached | Yes (X) | Form8822BAttachedInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | PAMELA GRAY | PreparerPersonNm |
| PTIN | P01237506 | PTIN |
| Phone | 4105842218 | PhoneNum |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 2 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2022 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | CYNTHIA PROSEK | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1226 VERMONT AVENUE NW | AddressLine1Txt |
| City | WASHINGTON | CityNm |
| State Abbreviation | DC | StateAbbreviationCd |
| ZIP | 20005 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $592,213 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.LUTHERANVOLUNTEERCORPS.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2008 | FormationYr |
| Legal Domicile State | DC | LegalDomicileStateCd |
| Activity Or Mission | LUTHERAN VOLUNTEER CORPS (LVC) WAS FOUNDED IN WASHINGTON, D.C. BY LUTHER PLACE MEMORIAL CHURCH IN 1979 AND INCORPORATED AS A NON PROFIT CORPORATION ON SEPTEMBER 1, 2003. LVC SPONSORS AND ADMINISTERS DOMESTIC VOLUNTEER SERVICE PROGRAMS FOR MEN AND WOMEN WHO WANT TO WORK FOR SOCIAL JUSTICE, LIVE IN AN INTENTIONAL COMMUNITY WITH OTHER VOLUNTEERS, EXPERIENCE A MORE SIMPLIFIED AND SUSTAINABLE LIFESTYLE, AND EXPLORE SPIRITUALITY. | ActivityOrMissionDesc |
| Voting Members Governing Body | 7 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 7 | VotingMembersIndependentCnt |
| Total Employee | 55 | TotalEmployeeCnt |
| Total Volunteers | 16 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $282,995 | PYContributionsGrantsAmt |
| CY Contributions Grants | $257,300 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $600,745 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $272,250 | CYProgramServiceRevenueAmt |
| PY Investment Income | $4,408 | PYInvestmentIncomeAmt |
| CY Investment Income | $6,260 | CYInvestmentIncomeAmt |
| PY Other Revenue | $15,836 | PYOtherRevenueAmt |
| CY Other Revenue | $56,403 | CYOtherRevenueAmt |
| PY Total Revenue | $903,984 | PYTotalRevenueAmt |
| CY Total Revenue | $592,213 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $456,241 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $267,968 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $71,156 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $382,901 | PYOtherExpensesAmt |
| CY Other Expenses | $231,584 | CYOtherExpensesAmt |
| PY Total Expenses | $839,142 | PYTotalExpensesAmt |
| CY Total Expenses | $499,552 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $64,842 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $92,661 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $725,625 | TotalAssetsBOYAmt |
| Total Assets EOY | $763,622 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $78,094 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $19,525 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $647,531 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $744,097 | NetAssetsOrFundBalancesEOYAmt |
| Mission | LUTHERAN VOLUNTEER CORPS IS A SERVICE YEAR FELLOWSHIP CONNECTING FELLOWS WITH SOCIAL JUSTICE NONPROFIT PARTNERS ACROSS FIVE U.S. CITIES FOR A YEAR OF IN-PERSON OR VIRTUAL EXPERIENCES BUILDING ON COMMUNITY, LIVING SIMPLY AND SUSTAINABLY, WORKING FOR PEACE WITH JUSTICE. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $329,338 | ExpenseAmt |
| Revenue | $272,250 | RevenueAmt |
| Desc | LUTHERAN VOLUNTEER CORPS IS A SERVICE YEAR FELLOWSHIP CONNECTING FELLOWS WITH SOCIAL JUSTICE NONPROFIT PARTNERS ACROSS FIVE U.S. CITIES FOR A YEAR OF IN-PERSON OR VIRTUAL EXPERIENCES BUILDING ON COMMUNITY, LIVING SIMPLY AND SUSTAINABLY, WORKING FOR PEACE WITH JUSTICE. IN 2022, LVC PLACED 33 FELLOWS IN AGENCIES IN DC, BALTIMORE, WILMINGTON DE, OMAHA, AND MINNEAPOLIS IN A VARIETY OF SOCIAL JUSTICE POSITIONS; COVERED THE COST OF HOUSING, UTILITIES, HEALTHCARE, AND TRANSPORTATION; CONVENED FELLOWS FOR MONTHLY PROGRAM DAYS FOCUSED ON DIFFERENT SOCIAL JUSTICE TOPICS WITH AN ANTI-RACISM/LIBERATORY LENS; AND PROVIDED STAFF SUPPORT AND ADMINISTRATION. LVC WAS FOUNDED ON VALUES OF INCLUSION AND ACTIVELY INVITES AND WELCOMES BIPOC AND LGBTQ PARTICIPANTS. | Desc |
| Total Program Service Expenses | $329,338 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | 0 | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 0 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 55 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 7 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 7 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE ORGANIZATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 2023873222 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1226 VERMONT AVENUE NW | AddressLine1Txt |
| City | WASHINGTON | CityNm |
| State Abbreviation | DC | StateAbbreviationCd |
| ZIP | 20005 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (7 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| CYNTHIA PROSEK | ||||||
| BOARD CHAIR | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| MATTHEW JOHNSON | ||||||
| BOARD VICE CHAIR | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| JULIANA GLASSCO | ||||||
| BOARD SECRETARY | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| JOHN CARR | ||||||
| BOARD TREASURER | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| KABRINA BASS | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| BRANDEN GRIMMETT | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| DEIRDRE BAGLEY | ||||||
| PRESIDENT | 40.00 | Yes (X) | $120,000 | $0 | $11,349 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $120,000 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $11,349 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 1 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $95,365 | GovernmentGrantsAmt |
| All Other Contributions | $161,935 | AllOtherContributionsAmt |
| Total Contributions | $257,300 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | AGENCY PLACEMENT FEES, | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $272,250 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $272,250 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $272,250 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $6,260 | TotalRevenueColumnAmt |
| Exclusion | $6,260 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| TRANSFER FROM LSC/OMAH | 900099 | $49,736 | $49,736 |
| VOLUNTEER HEALTH FEES | 900099 | $3,953 | $3,953 |
| MISCELLANEOUS | 900099 | $1,450 | $1,450 |
Miscellaneous Revenue MiscellaneousRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,264 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,264 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $56,403 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $592,213 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $328,653 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $6,260 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $131,349 | TotalAmt |
| Program Services | $78,780 | ProgramServicesAmt |
| Management And General | $20,320 | ManagementAndGeneralAmt |
| Fundraising | $32,249 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $93,299 | TotalAmt |
| Program Services | $55,959 | ProgramServicesAmt |
| Management And General | $14,433 | ManagementAndGeneralAmt |
| Fundraising | $22,907 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $19,730 | TotalAmt |
| Program Services | $11,834 | ProgramServicesAmt |
| Management And General | $3,052 | ManagementAndGeneralAmt |
| Fundraising | $4,844 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $23,590 | TotalAmt |
| Program Services | $15,316 | ProgramServicesAmt |
| Management And General | $3,684 | ManagementAndGeneralAmt |
| Fundraising | $4,590 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $22,164 | TotalAmt |
| Program Services | $235 | ProgramServicesAmt |
| Management And General | $18,037 | ManagementAndGeneralAmt |
| Fundraising | $3,892 | FundraisingAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,232 | TotalAmt |
| Program Services | $162 | ProgramServicesAmt |
| Management And General | $12,396 | ManagementAndGeneralAmt |
| Fundraising | $2,674 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $361 | TotalAmt |
| Program Services | $361 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $17,345 | TotalAmt |
| Program Services | $58 | ProgramServicesAmt |
| Management And General | $17,287 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,469 | TotalAmt |
| Management And General | $3,469 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,667 | TotalAmt |
| Management And General | $1,667 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| HOUSING EXPENSE | $102,898 | $102,898 | |
| COMPENSATION | $62,528 | $62,528 | |
| MEMBERSHIP AND FEES | $4,139 | $4,139 | |
| SCHOLARSHIPS AND SUPPOR | $1,156 | $1,156 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $625 | TotalAmt |
| Program Services | $51 | ProgramServicesAmt |
| Management And General | $574 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $499,552 | TotalAmt |
| Program Services | $329,338 | ProgramServicesAmt |
| Management And General | $99,058 | ManagementAndGeneralAmt |
| Fundraising | $71,156 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $514,562 | BOYAmt |
| EOY | $594,290 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $44,345 | BOYAmt |
| EOY | $41,623 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $22,658 | BOYAmt |
| EOY | $2,095 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,490 | BOYAmt |
| EOY | $9,724 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $97,857 | BOYAmt |
| EOY | $108,095 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $36,713 | BOYAmt |
| EOY | $7,795 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $725,625 | BOYAmt |
| EOY | $763,622 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,976 | BOYAmt |
| EOY | $292 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $48,100 | BOYAmt |
| EOY | $19,233 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $26,018 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $78,094 | BOYAmt |
| EOY | $19,525 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $634,571 | BOYAmt |
| EOY | $722,437 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,960 | BOYAmt |
| EOY | $21,660 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $647,531 | BOYAmt |
| EOY | $744,097 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $725,625 | BOYAmt |
| EOY | $763,622 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $92,661 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $3,905 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $196,884 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $370,977 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $273,953 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $282,995 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $257,300 | CurrentTaxYearAmt |
| Total | $1,382,109 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $196,884 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $370,977 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $273,953 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $282,995 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $257,300 | CurrentTaxYearAmt |
| Total | $1,382,109 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $89,874 | SubstantialContributorsTotAmt |
| Public Support Total170 | $1,292,235 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $3,652 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $3,847 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $3,283 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $4,408 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $6,260 | CurrentTaxYearAmt |
| Total | $21,450 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $20,746 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $69 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $7,240 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $4,018 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $56,403 | CurrentTaxYearAmt |
| Total | $88,476 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $1,492,035 | TotalSupportAmt |
| Public Support CY170 | 0.86610 | PublicSupportCY170Pct |
| Public Support PY170 | 0.90150 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $0 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $596,118 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $3,905 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | $3,905 | RevenueNotReportedAmt |
| Revenue Subtotal | $592,213 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $592,213 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $499,552 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $499,552 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $499,552 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART X, LINE 2: | FormAndLineReferenceDesc |
| Explanation | LVC IS A NOT-FOR-PROFIT ORGANIZATION THAT IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C) (3) OF THE INTERNAL REVENUE CODE. THE PROVISIONS INCLUDED IN 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. LVC PERFORMED AN EVALUATION OF UNCERTAIN TAX POSITIONS AS OF AUGUST 31, 2023 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. AS OF AUGUST 31, 2023, THE STATUTE OF LIMITATIONS FOR FISCAL YEARS 2020 THROUGH 2023 REMAINS OPEN WITH THE U.S. FEDERAL JURISDICTION OR THE VARIOUS STATES AND LOCAL JURISDICTIONS IN WHICH THE LVC FILES TAX RETURNS. IT IS LVC'S POLICY TO RECOGNIZE INTEREST AND/OR PENALTIES RELATED TO UNCERTAIN TAX POSITIONS, IF ANY, IN INCOME TAX EXPENSE. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11B | A COPY OF THE DRAFT 990 WAS PRESENTED TO THE FINANCE COMMITTEE FOR REVIEW AND CHANGES; CORRECTIONS WERE MADE. THE CORRECTED DRAFT WAS SUBMITTED ELECTRONICALLY TO ALL BOARD MEMBERS FOR REVIEW BEFORE THE RETURN WAS FILED. |
| FORM 990, PART VI, SECTION B, LINE 12C | EACH MEMBER OF THE BOARD OF DIRECTORS MUST SUBMIT A STATEMENT ANNUALLY REGARDING ADHERENCE TO THE CONFLICT OF INTEREST POLICY. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE BOARD HAS ADOPTED POLICIES FOR EMPLOYEE COMPENSATION. THE PRESIDENT'S CURRENT SALARY WAS APPROVED BY CONSENSUS VOTE. THE PRESIDENT ESTABLISHES STAFF SALARIES IN ACCORDANCE WITH RECOMMENDATIONS ESTABLISHED BY THE BOARD TO CREATE EQUITY ACROSS THE REGIONS SERVED BY LVC. |
| FORM 990, PART VI, SECTION C, LINE 19 | ALL DOCUMENTS ARE MADE AVAILABLE ON UPON WRITTEN REQUEST. |
| FORM 990 ,PART CII, LINE 2C | THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. |