2025-05-01T15:38:03-05:00 2024-06-30 941481988 BOWMAN & COMPANY LLP 10100 TRINITY PARKWAYSTE 310 STOCKTON CA 95219 990 2023-07-01 260403799 LAFAYETTE LIBRARY AND LEARNING CENTER FOUNDATION LAFA 9252836513 3491 MT DIABLO BLVD 214 LAFAYETTE CA 94549 RITA IORFIDA TREASURER 9252836513 2025-04-23 1 0 TARA EASTWOOD P00539129 2094731040 2025-04-22 2023 2025-03-06 01:10:19Z RITA IORFIDA 3491 MT DIABLO BLVD 214 LAFAYETTE CA 94549 15417997 0 X WWW.LLLCF.ORG X 2007 CA FINANCIALLY SUPPORT THE OPERATIONS OF THE LAFAYETTE LIBRARY AND LEARNING CENTER AND PROVIDE RESPONSIVE PROGRAMMING THAT MEETS THE NEEDS OF THE COMMUNITY. 10 10 4 25 0 0 551105 559992 152455 197449 2333393 2037519 -25903 0 3011050 2794960 0 0 0 0 358350 372179 0 0 150641 1473300 1262815 1831650 1634994 1179400 1159966 27136209 28955847 1368758 1088717 25767451 27867130 X IN COLLABORATION WITH COMMUNITY PARTNERS, OUR MISSION IS TO SUSTAIN THE LAFAYETTE LIBRARY AND LEARNING CENTER AS A COMMUNITY PLACE AND REGIONAL RESOURCE THAT OFFERS ENRICHED EXPERIENCES FOR ALL AGES. 1 0 1218346 THE LAFAYETTE LIBRARY AND LEARNING CENTER FOUNDATION (LLLCF OR THE FOUNDATION) WAS CREATED IN 2007 TO ESTABLISH AND SUPPORT THE CONSTRUCTION, OPERATIONS, PROGRAMS, FUNDING AND OTHER BUSINESS OF THE LAFAYETTE LIBRARY AND LEARNING CENTER (LLLC).THE FOUNDATION ENHANCES LLLC EXCELLENCE BY PROVIDING FINANCIAL SUPPORT, OFFERING ENRICHING PROGRAMMING, DEEPENING PUBLIC COMMITMENT TO LLLC AND INCREASING LLLC'S VISIBILITY IN AND POSITIVE IMPACT ON THE COMMUNITY. THE FOUNDATION IS RESPONSIBLE FOR FUNDING OVER 50% OF THE ANNUALIZED OPERATING COSTS FOR THE LIBRARY. THIS INCLUDES EXPANDING LIBRARY HOURS, FUNDING PROGRAMS, PROVIDING ADDITIONAL COLLECTION OF MATERIALS, AND PAYING FOR MAINTENANCE AND OPERATIONS. 197449 THE FOUNDATION WILL ADVANCE AND SUSTAIN LLLC AS A PREMIER INSTITUTION THROUGH EXCEPTIONAL PROGRAMMING WHICH INCLUDES A SPEAKER SERIES, "SWELL" CENTER FOR TEENS AND SENIORS, AND A HOST OF OTHER ART, MUSIC, LITERARY, SCIENCE AND FAMILY PROGRAMS. 1218346 1 1 0 0 0 0 0 0 0 0 1 1 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 7 0 1 4 1 0 0 0 0 0 0 0 0 0 0 0 0 X 10 10 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X X THE ORGANIZATION 9252836513 3491 MT DIABLO BLVD 214 LAFAYETTE CA 94549 BETH NEEDEL EXECUTIVE DIRECTOR (THRU 10/23) 40.00 X 161360 0 0 CAROL VARNEY EXECUTIVE DIRECTOR (EFF 1/24) 40.00 X 0 0 0 KAREN EVANS PRESIDENT 10.00 X X 0 0 0 LANEY WHITCANACK VICE PRESIDENT 10.00 X X 0 0 0 RITA IORFIDA TREASURER 10.00 X X 0 0 0 MIKE ROUMBANIS ASSISTANT TREASURER (EFF 4/24) 10.00 X X 0 0 0 JUDY KIRKPATRICK SECRETARY 10.00 X X 0 0 0 JENNIFER GEORGE BIRDSEY TRUSTEE 2.00 X 0 0 0 STEVEN BLISS TRUSTEE 2.00 X 0 0 0 LISA SPIEGLER TRUSTEE 2.00 X 0 0 0 RUPY AHLUWALIA KRISHNAN TRUSTEE 2.00 X 0 0 0 ADAM LYON TRUSTEE 2.00 X 0 0 0 DANIELLE GALLAGHER TRUSTEE (THRU 11/23) 2.00 X 0 0 0 161360 0 0 1 0 1 0 0 559992 1187 559992 LIBRARY ROOM RENTALS 611600 185347 185347 SPEAKER SERIES 611600 12102 12102 197449 877360 877360 13783196 12623037 1160159 1160159 1160159 2794960 197449 0 2037519 58026 26112 11605 20309 285482 139800 52975 92707 3845 1857 723 1265 24826 11991 4667 8168 18904 18904 93537 93537 47000 47000 3231 3231 40385 27319 13066 373 373 2759 2759 LIBRARY OPERATIONS 800642 800642 LIBRARY HOURS 183418 183418 OUTREACH EVENTS 66421 54526 11895 6145 6145 1634994 1218346 266007 150641 3097 1882 524751 259121 86800 93900 10738 17958 2894 2702 18723 16856 0 1867 26507929 28578417 0 0 27136209 28955847 1330649 1070050 38109 18667 1368758 1088717 X 25767451 27867130 25767451 27867130 27136209 28955847 1159966 939713 0 X X 0 1 X 1 0 X 632610 441448 379642 551105 559992 2564797 632610 441448 379642 551105 559992 2564797 2564797 603880 520250 633782 728866 877360 3364138 22485 22485 5951420 461229 0.43100 0.47890 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: EMPLOYEE RETENTION CREDIT - 2021 AMOUNT: $ 22,485. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 18723 16856 1867 1867 INVESTMENT POOL 28578417 F 28578417 ACCRUED SALARIES AND PAYROLL TAXES 18667 18667 X 3641136 939713 939713 2701423 93537 93537 2794960 1541457 0 1541457 93537 93537 1634994 PART X, LINE 2: LLLCF HAS BEEN GRANTED TAX-EXEMPT STATUS BY THE INTERNAL REVENUE SERVICE UNDER IRC SECTION 501(C)(3) AND THE CALIFORNIA FRANCHISE TAX BOARD UNDER SECTION 23701(D). LLLCF HAS EVALUATED ITS CURRENT TAX POSITIONS AND CONCLUDED THAT AS OF JUNE 30, 2024, LLLCF DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS FOR WHICH AN ALLOWANCE WOULD BE NECESSARY. X X X 0 0 0 0 0 0 0 0 0 BETH NEEDEL EXECUTIVE DIRECTOR (THRU 10/23) 156360 0 5000 0 0 0 0 0 0 0 161360 0 0 0 FORM 990, PART III, LINE 2 SENIOR "SWELL" CENTER: ONCE A WEEK GATHERING OF SENIOR CITIZENS FOR COFFEE, GAMES, AND COMPANIONSHIP. FORM 990, PART VI, SECTION B, LINE 11B UPON COMPLETION OF THE FORM 990, THE EXECUTIVE DIRECTOR (ED) RECEIVES A DRAFT. AFTER THE ED HAS HAD REVIEWED THE ENTIRE RETURN AND RESOLVED ANY ISSUES, THE RETURN IS REVIEWED AND APPROVED BY THE COMMITTEE. A COPY IS THEN DISTRIBUTED TO ALL MEMBERS OF THE VOTING BODY PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C MEMBERS OF THE BOARD OF TRUSTEES REVIEW ALL POTENTIAL CONFLICTS OF INTEREST AT LEAST ANNUALLY. ALL PERSONNEL AND TRUSTEES ARE REQUIRED TO DISCLOSE IN WRITING POTENTIAL CONFLICTS AND ANY RELATED PARTY AFFILIATIONS. LOANS BETWEEN THE ORGANIZATION AND MEMBERS OF MANAGEMENT AND THE BOARD ARE STRICTLY PROHIBITED. THE ORGANIZATION SEEKS FULL TRANSPARENCY ON ALL RELATIONSHIPS. ANY POTENTIAL CONFLICTS (IN FACT OR APPEARANCE) ARE DISCUSSED OPENLY AND RESOLVED IN ACCORDANCE WITH THE ORGANIZATION'S POLICIES AND PROCEDURES. FORM 990, PART VI, SECTION B, LINE 15 MEMBERS OF THE BOARD OF TRUSTEES REVIEW THE COMPENSATION OF ALL HIGH-LEVEL PERSONNEL PERIODICALLY. IN ACCORDANCE WITH IRS RULES AND REGULATIONS, EFFORTS ARE MADE TO SECURE COMPENSATION DATA FROM INDUSTRY SOURCES IN ORDER TO DETERMINE COMPETITIVENESS AND APPROPRIATENESS OF SALARIES. EVERY EFFORT IS MADE TO ENSURE THAT THE PROCESS IS THOROUGH AND TRANSPARENT IN ACCORDANCE WITH IRS GUIDELINES AND THE ORGANIZATION'S POLICIES AND PROCEDURES. COMPENSATION OF OTHER HIGH-LEVEL PERSONNEL AND KEY EMPLOYEES IS REVIEWED PERIODICALLY BY MEMBERS OF MANAGEMENT. EFFORTS ARE MADE TO SECURE COMPENSATION DATA FROM INDUSTRY SOURCES IN ORDER TO DETERMINE COMPETITIVENESS AND APPROPRIATENESS OF SALARIES AND ALL RELATED BENEFITS. ALL DECISIONS ARE THEN DOCUMENTED IN PERSONNEL FILES. ALL DELIBERATIONS AND DECISIONS BY THE BOARD REGARDING THE DETERMINATION OF COMPENSATION FOR OFFICERS AND OTHER KEY EMPLOYEES ARE CONTEMPORANEOUSLY DOCUMENTED IN THE BOARD MINUTES AND IN THE ORIGINAL PLANNING DOCUMENTS FOR THE FOUNDATION. FORM 990, PART VI, SECTION C, LINE 19 ALL OF THE ORGANIZATION'S GOVERNING DOCUMENTS, FINANCIAL STATEMENTS, AND OTHER LEGAL FILINGS ARE MAINTAINED IN A SECURE ENVIRONMENT AND AVAILABLE FOR INSPECTION BY TAX AUTHORITIES AND THE GENERAL PUBLIC. TAX RETURNS ARE POSTED ANNUALLY TO WWW.GUIDESTAR.ORG, AVAILABLE FOR PHYSICAL INSPECTION AT THE ORGANIZATION'S OFFICE IN LAFAYETTE, CALIFORNIA, AND ARE ALSO POSTED ON THE ORGANIZATION'S WEBSITE (WWW.LLLCF.ORG). FORM 990, PART XII, LINE 2C: THE ORGANIZATION HAS NOT CHANGED EITHER ITS OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE TAX YEAR.