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LAYC CAREER ACADEMY PUBLIC CHARTER SCHOOL: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization
LAYC CAREER ACADEMY PUBLIC CHARTER SCHOOL (EIN 45-4928100)
Tax period
2022-07-01 to 2023-06-30
Filed
2024-05-08
IRS object ID
202431299349300723
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

FieldValueIRS element (for citing)
Return2024-05-08T08:24:45-05:00ReturnTs
Tax Period End2023-06-30TaxPeriodEndDt

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 Begin2022-07-01TaxPeriodBeginDt

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 Line13224 16TH STREET NWAddressLine1Txt
CityWASHINGTONCityNm
State AbbreviationDCStateAbbreviationCd
ZIP20010ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonNICOLE HANRAHANPersonNm
Person TitleEXECUTIVE DIRECTORPersonTitleTxt
Phone2023192228PhoneNum
Signature2024-05-06SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstNICOLEPersonFirstNm
Person LastHANRAHANPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN
FieldValueIRS element (for citing)
IRS Responsible Prty Info Curr0IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonMONIQUE BOOKERPreparerPersonNm
PTINP00644231PTIN
Phone4105842218PhoneNum

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer2TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2022TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerNICOLE HANRAHANPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line13224 16TH STREET NWAddressLine1Txt
CityWASHINGTONCityNm
State AbbreviationDCStateAbbreviationCd
ZIP20010ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$3,135,291GrossReceiptsAmt
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 - 24 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 24 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 Body9VotingMembersGoverningBodyCnt
Voting Members Independent9VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers30TotalVolunteersCnt
Total Gross UBI$65,106TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$851,636PYContributionsGrantsAmt
CY Contributions Grants$896,282CYContributionsGrantsAmt
PY Program Service Revenue$2,775,553PYProgramServiceRevenueAmt
CY Program Service Revenue$2,173,903CYProgramServiceRevenueAmt
PY Investment Income$0PYInvestmentIncomeAmt
CY Investment Income$0CYInvestmentIncomeAmt
PY Other Revenue$1,093PYOtherRevenueAmt
CY Other Revenue$65,106CYOtherRevenueAmt
PY Total Revenue$3,628,282PYTotalRevenueAmt
CY Total Revenue$3,135,291CYTotalRevenueAmt
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$1,760,806PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$1,690,566CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$15,978CYTotalFundraisingExpenseAmt
PY Other Expenses$1,466,595PYOtherExpensesAmt
CY Other Expenses$1,433,191CYOtherExpensesAmt
PY Total Expenses$3,227,401PYTotalExpensesAmt
CY Total Expenses$3,123,757CYTotalExpensesAmt
PY Revenues Less Expenses$400,881PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$11,534CYRevenuesLessExpensesAmt
Total Assets BOY$2,972,400TotalAssetsBOYAmt
Total Assets EOY$2,906,577TotalAssetsEOYAmt
Total Liabilities BOY$219,648TotalLiabilitiesBOYAmt
Total Liabilities EOY$142,291TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$2,752,752NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$2,764,286NetAssetsOrFundBalancesEOYAmt
MissionLAYC CAREER ACADEMY ENGAGES AND EMPOWERS YOUNG PEOPLE BETWEEN THE AGES OF 16 - 24 BY PROVIDING A COLLEGE PREPARATORY EDUCATION, CAREER TRAINING IN HIGH GROWTH OCCUPATIONS, AND COLLEGE-CREDIT CLASSES.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$2,813,132ExpenseAmt
Revenue$2,173,903RevenueAmt
DescLAYC CAREER ACADEMY ENGAGES AND EMPOWERS YOUNG PEOPLE BETWEEN THE AGES OF 16 AND 24 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 PERCENT OF OUR STUDENTS ARE WORKING OR IN SCHOOL WITHIN SIX MONTHS OF GRADUATION.Desc
Total Program Service Expenses$2,813,132TotalProgramServiceExpensesAmt
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 Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School OperatingYes (1)SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
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 EntityYes (1)RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee0EmployeeCnt
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 Members9GoverningBodyVotingMembersCnt
Independent Voting Member9IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesYes (1)DelegationOfMgmtDutiesInd
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 Line13224 16TH STREET NWAddressLine1Txt
CityWASHINGTONCityNm
State AbbreviationDCStateAbbreviationCd
ZIP20010ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (12 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
JUAN CARLOS PEREIRA
BOARD MEMBER1.00Yes (X)$0$0$0
KATE BRANNON
BOARD TREASURER1.00Yes (X)$0$0$0
TALIB ROBINSON
BOARD MEMBER1.00Yes (X)$0$0$0
LINDA MOORE
BOARD SECRETARY1.00Yes (X)$0$0$0
EMMANUEL CAUDILLO
BOARD MEMBER1.00Yes (X)$0$0$0
BENJAMIN RUIZ
STUDENT BOARD MEMBER1.00Yes (X)$0$0$0
DEAN D'ANGELO
BOARD MEMBER1.00Yes (X)$0$0$0
IVETTE CRUZ
DIRECTOR OF ACADEMICS40.00$100,000$0$0Yes (X)
NICOLE HANRAHAN
EXECUTIVE DIRECTOR40.00$135,763$0$0Yes (X)
JACQUELINE FERNANDEZ
SCHOOL PRINCIPAL40.00$121,414$0$0Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$357,177TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K2IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (3 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
HSA UWC HQ-DC
4 WEST 43RD STNEW YORKNY10036RENT AND UTILITIES$632,019
CAREFIRST BLUECHOICE
840 FIRST STREET NEWASHINGTONDC20065HEALTH INSURANCE$181,969
LATIN AMERICAN YOUTH CENTER
1419 COLUMBIA RD NWWASHINGTONDC20009CMO (MANAGEMENT FEES)$132,460
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K3CntrctRcvdGreaterThan100KCnt
Government Grants$397,401GovernmentGrantsAmt
All Other Contributions$498,881AllOtherContributionsAmt
Total Contributions$896,282TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescPER PUPIL ALLOCATIONDesc
Business611110BusinessCd
Total Revenue Column$2,173,903TotalRevenueColumnAmt
Related Or Exempt Func Income$2,173,903RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$2,173,903TotalProgramServiceRevenueAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescALL OTHERDesc
Business900099BusinessCd
Total Revenue Column$65,106TotalRevenueColumnAmt
Unrelated Business Revenue$65,106UnrelatedBusinessRevenueAmt
FieldValueIRS element (for citing)
Other Revenue Total$65,106OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$3,135,291TotalRevenueColumnAmt
Related Or Exempt Func Income$2,173,903RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$65,106UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$257,177TotalAmt
Program Services$238,583ProgramServicesAmt
Management And General$17,154ManagementAndGeneralAmt
Fundraising$1,440FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$1,178,961TotalAmt
Program Services$1,093,723ProgramServicesAmt
Management And General$78,636ManagementAndGeneralAmt
Fundraising$6,602FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$17,762TotalAmt
Program Services$16,478ProgramServicesAmt
Management And General$1,185ManagementAndGeneralAmt
Fundraising$99FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$127,004TotalAmt
Program Services$117,821ProgramServicesAmt
Management And General$8,471ManagementAndGeneralAmt
Fundraising$712FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$109,662TotalAmt
Program Services$101,734ProgramServicesAmt
Management And General$7,314ManagementAndGeneralAmt
Fundraising$614FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$1,980TotalAmt
Program Services$1,837ProgramServicesAmt
Management And General$132ManagementAndGeneralAmt
Fundraising$11FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$107,402TotalAmt
Program Services$99,637ProgramServicesAmt
Management And General$7,164ManagementAndGeneralAmt
Fundraising$601FundraisingAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$276,937TotalAmt
Program Services$268,935ProgramServicesAmt
Management And General$7,382ManagementAndGeneralAmt
Fundraising$620FundraisingAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$43,578TotalAmt
Program Services$40,427ProgramServicesAmt
Management And General$2,906ManagementAndGeneralAmt
Fundraising$245FundraisingAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$636,649TotalAmt
Program Services$590,620ProgramServicesAmt
Management And General$42,464ManagementAndGeneralAmt
Fundraising$3,565FundraisingAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$15,116TotalAmt
Program Services$14,023ProgramServicesAmt
Management And General$1,008ManagementAndGeneralAmt
Fundraising$85FundraisingAmt

Payments To Affiliates PaymentsToAffiliatesGrp

FieldValueIRS element (for citing)
Total$104,344TotalAmt
Management And General$104,344ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$81,107TotalAmt
Program Services$75,243ProgramServicesAmt
Management And General$5,410ManagementAndGeneralAmt
Fundraising$454FundraisingAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$20,693TotalAmt
Program Services$19,197ProgramServicesAmt
Management And General$1,380ManagementAndGeneralAmt
Fundraising$116FundraisingAmt

Other Expenses OtherExpensesGrp (2 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmtFundraisingFundraisingAmt
ADMINISTRATOR FEE (TO P$22,170$20,567$1,479$124
CONSULTANT AND PROFESSI$18,306$16,982$1,221$103

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$104,909TotalAmt
Program Services$97,325ProgramServicesAmt
Management And General$6,997ManagementAndGeneralAmt
Fundraising$587FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$3,123,757TotalAmt
Program Services$2,813,132ProgramServicesAmt
Management And General$294,647ManagementAndGeneralAmt
Fundraising$15,978FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$2,478,384BOYAmt
EOY$2,381,572EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$277,630BOYAmt
EOY$342,234EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
EOY$1,592EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$2,313BOYAmt
EOY$48,213EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$421,847LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$333,673LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$169,281BOYAmt
EOY$88,174EOYAmt

Other Assets Total OtherAssetsTotalGrp

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

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$2,972,400BOYAmt
EOY$2,906,577EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$219,648BOYAmt
EOY$142,291EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$219,648BOYAmt
EOY$142,291EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$2,752,752BOYAmt
EOY$2,764,286EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$2,752,752BOYAmt
EOY$2,764,286EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$2,972,400BOYAmt
EOY$2,906,577EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$11,534ReconcilationRevenueExpnssAmt
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$421,847OtherCostOrOtherBasisAmt
Depreciation$333,673DepreciationAmt
Book Value$88,174BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$88,174TotalBookValueLandBuildingsAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$3,135,291TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported$0RevenueNotReportedAmt
Revenue Subtotal$3,135,291RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$3,135,291TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$3,123,757TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$3,123,757ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$3,123,757TotalExpensesPerForm990Amt

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, 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. FOR THE YEAR ENDED JUNE 30, 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 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 16-24. 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 24. 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 O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 3THE SERVICES SUCH AS HR, DEVELOPMENT, PAYROLL, AND IT WERE PROVIDED BY THE LATIN AMERICAN YOUTH CENTER ("LAYC").
FORM 990, PART VI, SECTION B, LINE 11BTHE EXECUTIVE DIRECTOR DISTRIBUTED TO THE BOARD OF DIRECTORS TO DISCUSS PRIOR TO 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 15THE BOARD NEGOTIATED THE MANAGEMENT FEE FOR THE CHARTER MANAGEMENT ORGANIZATION. THE BOARD DISCUSSES CHARTER MANAGEMENT ORGANIZATION PERFORMANCE AT BOARD MEETINGS AND EVALUATES ANNUALLY. OTHER KEY EMPLOYEES HAVE THEIR COMPENSATION DETERMINED BY THEIR SUPERVISOR BASED ON AVAILABILITY OF FUNDING AND MERIT. ANNUAL COMPENSATION IS BASED ON ANNUAL PERFORMANCE EVALUATION.
FORM 990, PART VI, SECTION C, LINE 19THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
FORM 990, PART XII, LINE 2C:THE PROCESS HAS NOT CHANGED FROM PRIOR YEAR.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

FieldValueIRS element (for citing)
Business Name Line1LATIN AMERICAN YOUTH CENTER (LAYC)BusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line11419 COLUMBIA ROAD NWAddressLine1Txt
CityWASHINGTONCityNm
State AbbreviationDCStateAbbreviationCd
ZIP20009ZIPCd
FieldValueIRS element (for citing)
EIN521023074EIN
Primary ActivitiesSOCIAL SERVICES FOR YOUTH IN DC AND MDPrimaryActivitiesTxt
Legal Domicile StateDCLegalDomicileStateCd
Exempt Code Section501(C)(3)ExemptCodeSectionTxt
Public Charity StatusLINE 1PublicCharityStatusTxt
Direct Controlling NAN/ADirectControllingNACd
Controlled Organization0ControlledOrganizationInd
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org0GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org0GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org0PerformOfServicesForOthOrgInd
Perform Of Services By Other Org0PerformOfServicesByOtherOrgInd
Sharing Of Facilities0SharingOfFacilitiesInd
Paid Employees Sharing0PaidEmployeesSharingInd
Reimbursement Paid To Other OrgYes (1)ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org0ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp

Other Organization Name OtherOrganizationName

FieldValueIRS element (for citing)
Business Name Line1LAYCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Transaction TypePTransactionTypeTxt
Method Of Amount DeterminationACTUAL INVOICEMethodOfAmountDeterminationTxt

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