2024-05-08T08:24:45-05:00 2023-06-30 202153727 SB & COMPANY LLC 10200 GRAND CENTRAL AVE SUITE 250 OWINGS MILLS MD 21117 990 2022-07-01 454928100 LAYC CAREER ACADEMY PUBLIC CHARTER SCHOOL LAYC 2023192228 3224 16TH STREET NW WASHINGTON DC 20010 NICOLE HANRAHAN EXECUTIVE DIRECTOR 2023192228 2024-05-06 1 NICOLE HANRAHAN 999009999 0 MONIQUE BOOKER P00644231 4105842218 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z NICOLE HANRAHAN 3224 16TH STREET NW WASHINGTON DC 20010 3135291 0 X WWW.LAYCCA.ORG X 2012 DC LAYC 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. 9 9 0 30 65106 0 851636 896282 2775553 2173903 0 0 1093 65106 3628282 3135291 0 0 0 0 1760806 1690566 0 0 15978 1466595 1433191 3227401 3123757 400881 11534 2972400 2906577 219648 142291 2752752 2764286 LAYC 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. 0 0 2813132 2173903 LAYC 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. 2813132 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 9 9 0 1 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 DC X NICOLE HANRAHAN 2023192228 3224 16TH STREET NW WASHINGTON DC 20010 LORI KAPLAN BOARD CHAIR 1.00 X 0 0 0 ANA HAGEAGE VICE CHAIR 1.00 X 0 0 0 JUAN CARLOS PEREIRA BOARD MEMBER 1.00 X 0 0 0 KATE BRANNON BOARD TREASURER 1.00 X 0 0 0 TALIB ROBINSON BOARD MEMBER 1.00 X 0 0 0 LINDA MOORE BOARD SECRETARY 1.00 X 0 0 0 EMMANUEL CAUDILLO BOARD MEMBER 1.00 X 0 0 0 BENJAMIN RUIZ STUDENT BOARD MEMBER 1.00 X 0 0 0 DEAN D'ANGELO BOARD MEMBER 1.00 X 0 0 0 IVETTE CRUZ DIRECTOR OF ACADEMICS 40.00 X 100000 0 0 NICOLE HANRAHAN EXECUTIVE DIRECTOR 40.00 X 135763 0 0 JACQUELINE FERNANDEZ SCHOOL PRINCIPAL 40.00 X 121414 0 0 357177 0 0 2 0 0 0 HSA UWC HQ-DC 4 WEST 43RD ST NEW YORK NY 10036 RENT AND UTILITIES 632019 CAREFIRST BLUECHOICE 840 FIRST STREET NE WASHINGTON DC 20065 HEALTH INSURANCE 181969 LATIN AMERICAN YOUTH CENTER 1419 COLUMBIA RD NW WASHINGTON DC 20009 CMO (MANAGEMENT FEES) 132460 3 397401 498881 896282 PER PUPIL ALLOCATION 611110 2173903 2173903 2173903 ALL OTHER 900099 65106 65106 65106 3135291 2173903 65106 0 257177 238583 17154 1440 1178961 1093723 78636 6602 17762 16478 1185 99 127004 117821 8471 712 109662 101734 7314 614 1980 1837 132 11 107402 99637 7164 601 276937 268935 7382 620 43578 40427 2906 245 636649 590620 42464 3565 15116 14023 1008 85 104344 104344 81107 75243 5410 454 20693 19197 1380 116 ADMINISTRATOR FEE (TO P 22170 20567 1479 124 CONSULTANT AND PROFESSI 18306 16982 1221 103 104909 97325 6997 587 3123757 2813132 294647 15978 2478384 2381572 277630 342234 1592 2313 48213 421847 333673 169281 88174 44792 44792 2972400 2906577 219648 142291 219648 142291 X 2752752 2764286 2752752 2764286 2972400 2906577 11534 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 421847 333673 88174 88174 X 3135291 0 3135291 0 3135291 3123757 0 3123757 0 3123757 PART X, LINE 2: THE 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. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 0 SCHEDULE E, PART I, LINE 3 LAYC 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 6 THE ACADEMY RECEIVES A STUDENT ALLOCATION FROM THE GOVERNMENT OF THE DISTRICT OF COLUMBIA TO COVER THE COST OF ACADEMIC EXPENSES. FORM 990, PART VI, SECTION A, LINE 3 THE SERVICES SUCH AS HR, DEVELOPMENT, PAYROLL, AND IT WERE PROVIDED BY THE LATIN AMERICAN YOUTH CENTER ("LAYC"). FORM 990, PART VI, SECTION B, LINE 11B THE 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 12C THE 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 15 THE 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 19 THE 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. LATIN AMERICAN YOUTH CENTER (LAYC) 1419 COLUMBIA ROAD NW WASHINGTON DC 20009 521023074 SOCIAL SERVICES FOR YOUTH IN DC AND MD DC 501(C)(3) LINE 1 N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 LAYC P ACTUAL INVOICE