ASIAN PACIFIC AMERICAN LEGAL RESOURCE CENTER: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- ASIAN PACIFIC AMERICAN LEGAL RESOURCE CENTER (EIN 52-2148028)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-08-23
- IRS object ID
- 202422369349300207
- Schema version
- 2023v5.1
- 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 | 2024-08-23T09:36:14-04:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 474306215 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Mullins PC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7625 Wisconsin Avenue | AddressLine1Txt |
| City | Bethesda | CityNm |
| State Abbreviation | MD | StateAbbreviationCd |
| ZIP | 20814 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 522148028 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Asian Pacific American Legal | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | ASIA | BusinessNameControlTxt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1627 K Street NW STE 610 | AddressLine1Txt |
| City | Washington | CityNm |
| State Abbreviation | DC | StateAbbreviationCd |
| ZIP | 20006 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Naznin Saifi | PersonNm |
| Person Title | Executive Direc | PersonTitleTxt |
| Phone | 2027067150 | PhoneNum |
| Signature | 2024-08-23 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (true) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | John Mullins | PreparerPersonNm |
| PTIN | P01429307 | PTIN |
| Phone | 2027706371 | PhoneNum |
| Preparation | 2024-08-23 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2024-08-08 14:25:15Z | BuildTS |
Form 990 IRS990
Doing Business As Name DoingBusinessAsName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Resource Center | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | Naznin Saifi | PrincipalOfficerNm |
| Gross Receipts | $583,936 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | www.APALRC.org | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1998 | FormationYr |
| Legal Domicile State | DC | LegalDomicileStateCd |
| Activity Or Mission | To advance the legal and civil rights of Asian Pacific Americans through direct services, education and advocacy. | ActivityOrMissionDesc |
| Voting Members Governing Body | 10 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 9 | VotingMembersIndependentCnt |
| Total Employee | 6 | TotalEmployeeCnt |
| Total Volunteers | 39 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $485,267 | PYContributionsGrantsAmt |
| CY Contributions Grants | $573,132 | CYContributionsGrantsAmt |
| CY Program Service Revenue | $0 | CYProgramServiceRevenueAmt |
| PY Investment Income | $1 | PYInvestmentIncomeAmt |
| CY Investment Income | $1 | CYInvestmentIncomeAmt |
| CY Other Revenue | $10,618 | CYOtherRevenueAmt |
| PY Total Revenue | $485,268 | PYTotalRevenueAmt |
| CY Total Revenue | $583,751 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $350,124 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $539,159 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $36,399 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $172,415 | PYOtherExpensesAmt |
| CY Other Expenses | $178,251 | CYOtherExpensesAmt |
| PY Total Expenses | $522,539 | PYTotalExpensesAmt |
| CY Total Expenses | $717,410 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$37,271 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$133,659 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $929,476 | TotalAssetsBOYAmt |
| Total Assets EOY | $725,517 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $424,394 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $354,094 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $505,082 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $371,423 | NetAssetsOrFundBalancesEOYAmt |
| Mission | To advance the legal and civil rights of Asian Pacific Americans through direct services, education and advocacy. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $616,299 | ExpenseAmt |
| Desc | Legal Services:The APALRC established the multilingual legal helpline and the legal interpreter project from its inception to provide linguistically accessible and culturally appropriate legal services to low-income Asian Americans with limited english proficiency in the District of Columbia, Maryland and Northern Virginia. Since our founding in 1998, we have matured from an intake and referral model to a full-fledged legal services program. We provide legal assistance in the area of immigration, abuse prevention, family law, housing, employment, victim assistance, disability, public assistance and consumer matters. Immigration legal assistance comprises more than a third of our caseload, with a particular focus on providing legal representation to victims of trafficking, crime and domestic violence. The second largest area of focus is family law where we provide individual legal representation to victims of domestic violence in abuse prevention, child custody and support as well as divorce proceedings. In light of the increasing pressure from gentrification, the APALRC has also focused on legal assistance and advocacy in preserving affordable housing, especially in the Chinatown neighborhood of Washington, D.C. | Desc |
| Total Program Service Expenses | $616,299 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | false | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (true) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 2 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 6 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 10 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 9 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | The Organization | PersonNm |
| Phone | 2027067150 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1627 K Street NW Ste 610 | AddressLine1Txt |
| City | Washington | CityNm |
| State Abbreviation | DC | StateAbbreviationCd |
| ZIP | 20006 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (10 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|---|
| Naznin Saifi | |||||||
| Executive Director | 40.00 | 0.00 | Yes (X) | Yes (X) | $115,575 | $0 | $0 |
| Jacinta Ma | |||||||
| Director | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Celso T Mataac | |||||||
| Director | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Lucy Grace Noyola | |||||||
| Director | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Qiong Tao | |||||||
| Director | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Peter Kim | |||||||
| Director | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Erica Lai | |||||||
| Director | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| David Yi | |||||||
| Director | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Tony Lin | |||||||
| Treasurer | 1.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Curtis P Lu | |||||||
| Chair | 1.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $115,575 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $0 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 1 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| Government Grants | $217,762 | GovernmentGrantsAmt |
| All Other Contributions | $355,370 | AllOtherContributionsAmt |
| Total Contributions | $573,132 | TotalContributionsAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1 | TotalRevenueColumnAmt |
| Exclusion | $1 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $10,803 | FundraisingGrossIncomeAmt |
| Fundraising Direct Expenses | $185 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $10,618 | TotalRevenueColumnAmt |
| Exclusion | $10,618 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $583,751 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $10,619 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $115,575 | TotalAmt |
| Program Services | $102,138 | ProgramServicesAmt |
| Management And General | $7,268 | ManagementAndGeneralAmt |
| Fundraising | $6,169 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $322,448 | TotalAmt |
| Program Services | $284,961 | ProgramServicesAmt |
| Management And General | $20,277 | ManagementAndGeneralAmt |
| Fundraising | $17,210 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $59,019 | TotalAmt |
| Program Services | $52,157 | ProgramServicesAmt |
| Management And General | $3,712 | ManagementAndGeneralAmt |
| Fundraising | $3,150 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $42,117 | TotalAmt |
| Program Services | $37,220 | ProgramServicesAmt |
| Management And General | $2,649 | ManagementAndGeneralAmt |
| Fundraising | $2,248 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $26,025 | TotalAmt |
| Program Services | $12,650 | ProgramServicesAmt |
| Management And General | $12,733 | ManagementAndGeneralAmt |
| Fundraising | $642 | FundraisingAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,929 | TotalAmt |
| Program Services | $8,229 | ProgramServicesAmt |
| Management And General | $8,283 | ManagementAndGeneralAmt |
| Fundraising | $417 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,344 | TotalAmt |
| Program Services | $8,180 | ProgramServicesAmt |
| Management And General | -$2,499 | ManagementAndGeneralAmt |
| Fundraising | $663 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,646 | TotalAmt |
| Program Services | $8,607 | ProgramServicesAmt |
| Management And General | $519 | ManagementAndGeneralAmt |
| Fundraising | $520 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $96,346 | TotalAmt |
| Program Services | $82,697 | ProgramServicesAmt |
| Management And General | $8,655 | ManagementAndGeneralAmt |
| Fundraising | $4,994 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,157 | TotalAmt |
| Program Services | $2,157 | ProgramServicesAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $309 | TotalAmt |
| Management And General | $309 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,566 | TotalAmt |
| Program Services | $756 | ProgramServicesAmt |
| Management And General | $3,764 | ManagementAndGeneralAmt |
| Fundraising | $46 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,911 | TotalAmt |
| Program Services | $6,589 | ProgramServicesAmt |
| Management And General | $161 | ManagementAndGeneralAmt |
| Fundraising | $161 | FundraisingAmt |
Other Expenses OtherExpensesGrp (3 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| Dues & Publications | $5,302 | $6,325 | -$1,160 | $137 |
| Interpreters & Translators | $1,664 | $1,664 | ||
| Volunteer Support | $2,052 | $1,969 | $41 | $42 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $717,410 | TotalAmt |
| Program Services | $616,299 | ProgramServicesAmt |
| Management And General | $64,712 | ManagementAndGeneralAmt |
| Fundraising | $36,399 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $346,111 | BOYAmt |
| EOY | $108,767 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,125 | BOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $126,777 | BOYAmt |
| EOY | $252,550 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,900 | BOYAmt |
| EOY | $20,506 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,510 | BOYAmt |
| EOY | $18,770 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $20,256 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $17,713 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,239 | BOYAmt |
| EOY | $2,543 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $416,814 | BOYAmt |
| EOY | $322,381 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $929,476 | BOYAmt |
| EOY | $725,517 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,139 | BOYAmt |
| EOY | $34,666 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $410,255 | BOYAmt |
| EOY | $319,428 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $424,394 | BOYAmt |
| EOY | $354,094 | 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 | $278,441 | BOYAmt |
| EOY | $185,718 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $226,641 | BOYAmt |
| EOY | $185,705 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $505,082 | BOYAmt |
| EOY | $371,423 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $929,476 | BOYAmt |
| EOY | $725,517 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$133,659 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | 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 (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | 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 | $514,025 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $450,148 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $750,315 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $485,267 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $573,132 | CurrentTaxYearAmt |
| Total | $2,772,887 | TotalAmt |
Govt Furn Srvc Fclts Vl170 GovtFurnSrvcFcltsVl170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,468 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,028 | CurrentTaxYearMinus3YearsAmt |
| Total | $2,496 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $515,493 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $451,176 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $750,315 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $485,267 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $573,132 | CurrentTaxYearAmt |
| Total | $2,775,383 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $332,968 | SubstantialContributorsTotAmt |
| Public Support Total170 | $2,442,415 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $3 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1 | CurrentTaxYearAmt |
| Total | $8 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $2,775,391 | TotalSupportAmt |
| Public Support CY170 | 0.88000 | PublicSupportCY170Pct |
| Public Support PY170 | 0.93590 | 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
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $20,256 | OtherCostOrOtherBasisAmt |
| Depreciation | $17,713 | DepreciationAmt |
| Book Value | $2,543 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $2,543 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (3 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| Operating ROU Asset | $298,406 |
| Finance ROU Asset | $9,805 |
| Security Deposits | $14,170 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $322,381 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| Operating Lease Liability | $308,861 |
| Finance Lease Liability | $10,567 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $319,428 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $831,881 | TotalRevEtcAuditedFinclStmtAmt |
| Donated Services And Use Fclts | $247,945 | DonatedServicesAndUseFcltsAmt |
| Other Revenue | $185 | OtherRevenueAmt |
| Revenue Not Reported | $248,130 | RevenueNotReportedAmt |
| Revenue Subtotal | $583,751 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $583,751 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $965,540 | TotExpnsEtcAuditedFinclStmtAmt |
| Donated Services Use Fclts | $247,945 | DonatedServicesUseFcltsAmt |
| Other Expenses Included | $185 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $248,130 | ExpensesNotReportedAmt |
| Expenses Subtotal | $717,410 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $717,410 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Other revenues not included on Form 990 (Part XI, line 2d) | Event Expenses $185 |
| Other expenses not included on Form 990 (Part XII, line 2d) | Event Expenses $185 |
| Footnote for uncertain tax position under FIN 48 (Part X) | The Center follows the Financial Accounting Standards Board Accounting Standards Codification (FASB ASC), which provides guidance on accounting for uncertainty in income taxes recognized in an organizations financial statements. As of December 31, 2023, The Center had no uncertain tax positions that qualified for either recognition or disclosure in its financial statements. The Centers policy would be to recognize interest and penalties on tax positions related to its unrecognized tax benefits in income tax expense in the financial statements. No interest and penalties were assessed or recorded during the year ended December 31, 2023. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990 governing body review Part VI line 11 | APALRCs Board and the executive committee review the form 990 before it is filed. |
| Conflict of interest policy compliance Part VI line 12c | Included in the year-end Board meeting agenda items with discussion. |
| CEO executive director top management comp Part VI line 15a | The executive directors compensation was established using market data from similar organizations, including size, geographic location and industry. |
| Governing documents etc available to public Part VI line 19 | APALRCs governing documents, policies and financial statements are made available to the public upon request. |
| Not undergone required audits or steps for audit part XII line 3b | The Board of Directors assumes responsibility for the oversight of the audit and selection of an independent accountant and this process has not been changed from prior year. |
Comments