LESBIAN GAY BISEXUAL & TRANSGENDER COMN CTR OF GREATER CLEVELAND: Form 990, tax year 2020
View the entire original 990 at ProPublica ↗
- Organization
- LESBIAN GAY BISEXUAL & TRANSGENDER COMN CTR OF GREATER CLEVELAND (EIN 34-1190920)
- Tax period
- 2020-01-01 to 2020-12-31
- Filed
- 2021-07-06
- IRS object ID
- 202121879349300827
- Schema version
- 2020v4.1
- 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 | 2021-07-06T14:13:35-04:00 | ReturnTs |
| Tax Period End | 2020-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 341510689 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Koester DiSalvo and Fried | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5587 Turney Road | AddressLine1Txt |
| City | Garfield Heights | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 44125 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2020-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 341190920 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Lesbian Gay BiSexual Transgender Community Ctr | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | LESB | BusinessNameControlTxt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 6705 Detroit Avenue | AddressLine1Txt |
| City | Cleveland | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 441023016 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Phyllis Harris | PersonNm |
| Person Title | Executive Direc | PersonTitleTxt |
| Phone | 2166515428 | PhoneNum |
| Signature | 2021-06-23 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | Phyllis | PersonFirstNm |
| Person Last | Harris | PersonLastNm |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | KC Koester | PreparerPersonNm |
| PTIN | P00561921 | PTIN |
| Phone | 2164757844 | PhoneNum |
| Preparation | 2021-07-06 | PreparationDt |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 0 | TrustedCustomerCd |
| OOB Security Verification | 00 | OOBSecurityVerificationCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2020 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | Phyllis Harris | PrincipalOfficerNm |
| Gross Receipts | $1,215,249 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | www.lgbtcleveland.org | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1975 | FormationYr |
| Legal Domicile State | OH | LegalDomicileStateCd |
| Activity Or Mission | The LGBT Community Center of Greater Clevelands mission is to advance the rights, respect and diversity of the LGBT community. The LGBT Community Center seeks to create a community that celebrates the inherent worth and dignity of every person regardless of sexualorientation | ActivityOrMissionDesc |
| Voting Members Governing Body | 8 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 8 | VotingMembersIndependentCnt |
| Total Employee | 17 | TotalEmployeeCnt |
| Total Volunteers | 200 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $2,748,293 | PYContributionsGrantsAmt |
| CY Contributions Grants | $986,891 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $64,455 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $36,219 | CYProgramServiceRevenueAmt |
| PY Investment Income | -$8,791 | PYInvestmentIncomeAmt |
| CY Investment Income | $185,873 | CYInvestmentIncomeAmt |
| PY Other Revenue | $57,946 | PYOtherRevenueAmt |
| CY Other Revenue | $1,304 | CYOtherRevenueAmt |
| PY Total Revenue | $2,861,903 | PYTotalRevenueAmt |
| CY Total Revenue | $1,210,287 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $510,717 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $703,302 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $65,815 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $548,565 | PYOtherExpensesAmt |
| CY Other Expenses | $485,881 | CYOtherExpensesAmt |
| PY Total Expenses | $1,059,282 | PYTotalExpensesAmt |
| CY Total Expenses | $1,189,183 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $1,802,621 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $21,104 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $7,205,001 | TotalAssetsBOYAmt |
| Total Assets EOY | $7,235,912 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $25,648 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $35,455 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $7,179,353 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $7,200,457 | NetAssetsOrFundBalancesEOYAmt |
| Mission | The LGBT Community Center of Greater Clevelands mission is to advance the rights, respect and diversity of the LGBT community. The LGBT Community Center seeks to create a community that celebrates the inherent worth and dignity of every person regardless of sexualorientation | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $350,000 | ExpenseAmt |
| Revenue | $36,219 | RevenueAmt |
| Desc | QYou- The QYou program exists to empower LGBTQ+ youth and young adults to embrace themselves and connect with others in their community. The movement was built off of the core values of leadership, activism, and mentorshipwhile bringing forth information around the LGBTQ+ community and HIV/AIDS. QYou serves LGBTQ+ young people ages 11 - 20. We opened the age range of youth participants in response to recent engagement. The program works tocelebrate identities while providing an educational platform, life skills development, tools for safe and healthy lifestyles, and promotes confidence in a safe and affirming environment. Further, QYou aims to build a networkof leaders within the community. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $265,000 | ExpenseAmt |
| Desc | TRAINING - The Center offers a range of education and training programs for the provision of a fundamental understanding of the Lesbian Gay Bisexual Transgender community. Customizable for the needs of the requestingorganization or agency, the overall purpose of trainings is to provide the space for individuals to increase their knowledge of the community and issues impacting, allow for personal reflection, and promote ally-ship. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $230,000 | ExpenseAmt |
| Desc | SUPPORT & ADVOCACY FOR GLBT ELDERS (SAGE)LGBTQ+ seniors are an integral part of the community. Celebrating ethnic, racial and gender diversity. The Center offers seniors the opportunity to connect in a safe and nurturing environment. The SAGE program serves LGBTQ+ individuals 50 years of age and older, and is open to the community. The sessions include chair-based, low impactexercises followed by a family style meal. The senior program includes a range of activities including discussions, events, and day trips, and more. No registration necessary. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp (2 entries)
| ExpenseExpenseAmt | DescDesc |
|---|---|
| $93,458 | THE LESBIAN, GAY, BISEXUAL & TRANSGENDER COMMUNITY CENTER OF GREATER CLEVELAND (The LGBT Community Center), is social service agency serving the needs of the lesbian, gay, bisexual, HIV/AIDS and transgender communities of Northeastern Ohio. The LGBT Community Center was founded in 1975 as the GEAR Foundation (Gay Education Awareness Resources). GEAR operated a hotline, provided the first support group for the community and published a newspaper called High GEAR.GEAR occupied a number of different locations before moving to West 29th and Detroit in 1987. At that time the name was also changed to the Lesbian Gay Community Service Center of Greater Cleveland to promote increasedvisibility and pride. During fiscal year ending December 31, 2007, the name was changed to The Lesbian, Gay, Bisexual & Transgender Community Center of Greater Cleveland. The LGBT Community Center seeks to create a community that celebrates the inherent worth and dignity of every person regardless of sexual orientation, gender identity or gender expression, and inclusive of class, race and ability. We work collaboratively with other LGBT and ally groups to address community needs and issues.The LGBT Community Center believes and supports the following values:Advocacy - pursuing change to advance the respect, dignity and human rights of the LGBT community;Diversity - valuing and celebrating the differences that each community member brings to the whole including divergent voices;Empowerment - fostering the personal growth and skills of LGBT individuals in overcoming personal, professional and familial challenges and to advocate for oneself; Equality - assuring that the LGBT community shares equally in human and civil rights, workplace treatment, and access to cultural customs; and Leadership - taking a leadership role in fostering cooperation among other LGBT and ally groups as the preeminent advocate for the LGBT community |
| $50,000 | HEALTH & WELLNESSThanks to the generous support of community partners, The Center is able to address some of the communitys health and wellness needs. Services include;DROP-IN HIV TESTING - The Center offers free, quick HIV testing on-site.CHAIR YOGA (SENIORS) - Provided by Pink Lotus Yoga. No mat or experiencerequired.COUNSELING - The Applewood Outpatient Therapy satellite clinic offerstherapy services for LGBTQ+ youth.TRAININGThe Center offers training for the provision of a fundamental understanding of the Lesbian Gay Bisexual Transgender community. Customizable for the needs of the requesting organization or agency, the overall purpose of training is to provide the space for individuals to increase their knowledge of the community and issues impacting, allow forpersonal reflection, and promote ally-ship. Examples of standard trainings: SAFEZONE - The SafeZone Program supports the establishment of a visible network of volunteers who are committed to creating a community of respect and dignity for lesbian, gay, bisexual, transgender and queer consumers,clients, students, staff, faculty, and others. SafeZone makes it possible to easily identify individuals who are dedicated to an environment in which all people are free to thrive academically, professionally and personally.LGBT 101 - Cultural Competency training is designed to provide a fundamental understanding of the Lesbian Gay Bisexual Transgender community. Part of this understanding is also raising awareness of the issues that affect those that identify as part of the larger LGBT community. This awareness should translate into increasing sensitivity andefficacy in working with a vulnerable population. |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $143,458 | TotalOtherProgSrvcExpenseAmt |
| Total Program Service Expenses | $988,458 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (true) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | 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 | Yes (true) | 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 | 15 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 17 | 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 |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| 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 | 8 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 8 | 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 |
| States Where Copy Of Return Is Fld | OH | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Phyllis Harris | PersonNm |
| Phone | 2166515428 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 6705 Detroit Avenue | AddressLine1Txt |
| City | Cleveland | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 441023016 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (9 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd |
|---|---|---|---|---|---|---|---|
| Phyllis Harris | |||||||
| Executive Director | 40.00 | 0.00 | Yes (X) | $72,867 | $0 | $0 | |
| Monica Gustin | |||||||
| Board member | 3.00 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| Tommy Marzella | |||||||
| Board member | 3.00 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| Stephanie Jansky | |||||||
| Board member | 3.00 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| Charley Shamaly | |||||||
| Board member | 3.00 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| Ginger Mlakar | |||||||
| Vice President | 6.00 | 0.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| Justin Gould | |||||||
| President | 6.00 | 0.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| Jason Buitrago | |||||||
| Secretary | 6.00 | 0.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| Logan Fahey | |||||||
| Treasurer | 6.00 | 0.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $72,867 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $0 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| Fundraising | $96,293 | FundraisingAmt |
| Government Grants | $100,021 | GovernmentGrantsAmt |
| All Other Contributions | $790,577 | AllOtherContributionsAmt |
| Noncash Contributions | $300 | NoncashContributionsAmt |
| Total Contributions | $986,891 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| Rental income | 531120 | $16,202 | $16,202 |
| Program fees | 611710 | $17,059 | $17,059 |
| Miscellaneous | 611710 | $2,958 | $2,958 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $36,219 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $185,873 | TotalRevenueColumnAmt |
| Exclusion | $185,873 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $6,266 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $96,293 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $4,962 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,304 | TotalRevenueColumnAmt |
| Exclusion | $1,304 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,210,287 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $36,219 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $187,177 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $72,967 | TotalAmt |
| Program Services | $54,650 | ProgramServicesAmt |
| Management And General | $7,387 | ManagementAndGeneralAmt |
| Fundraising | $10,930 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $530,589 | TotalAmt |
| Program Services | $497,502 | ProgramServicesAmt |
| Management And General | $33,087 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $51,737 | TotalAmt |
| Program Services | $47,331 | ProgramServicesAmt |
| Management And General | $3,469 | ManagementAndGeneralAmt |
| Fundraising | $937 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $48,009 | TotalAmt |
| Program Services | $43,920 | ProgramServicesAmt |
| Management And General | $3,219 | ManagementAndGeneralAmt |
| Fundraising | $870 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $80,998 | TotalAmt |
| Program Services | $13,596 | ProgramServicesAmt |
| Management And General | $67,402 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $57,004 | TotalAmt |
| Program Services | $15,878 | ProgramServicesAmt |
| Management And General | $556 | ManagementAndGeneralAmt |
| Fundraising | $40,570 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,263 | TotalAmt |
| Program Services | $7,263 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $38,068 | TotalAmt |
| Program Services | $28,631 | ProgramServicesAmt |
| Management And General | $2,771 | ManagementAndGeneralAmt |
| Fundraising | $6,666 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,314 | TotalAmt |
| Program Services | $9,930 | ProgramServicesAmt |
| Management And General | $728 | ManagementAndGeneralAmt |
| Fundraising | $1,656 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $72,511 | TotalAmt |
| Program Services | $65,617 | ProgramServicesAmt |
| Management And General | $5,596 | ManagementAndGeneralAmt |
| Fundraising | $1,298 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,776 | TotalAmt |
| Program Services | $5,284 | ProgramServicesAmt |
| Management And General | $387 | ManagementAndGeneralAmt |
| Fundraising | $105 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $140,147 | TotalAmt |
| Program Services | $128,211 | ProgramServicesAmt |
| Management And General | $9,398 | ManagementAndGeneralAmt |
| Fundraising | $2,538 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,567 | TotalAmt |
| Program Services | $12,412 | ProgramServicesAmt |
| Management And General | $910 | ManagementAndGeneralAmt |
| Fundraising | $245 | FundraisingAmt |
Other Expenses OtherExpensesGrp (3 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt |
|---|---|---|
| Program materials | $54,507 | $54,507 |
| Contributions | $1,603 | $1,603 |
| volunteers | $2,123 | $2,123 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,189,183 | TotalAmt |
| Program Services | $988,458 | ProgramServicesAmt |
| Management And General | $134,910 | ManagementAndGeneralAmt |
| Fundraising | $65,815 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $81,030 | BOYAmt |
| EOY | $127,686 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $366,293 | BOYAmt |
| EOY | $444,971 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $85,426 | BOYAmt |
| EOY | $40,513 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,130 | BOYAmt |
| EOY | $323 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,436 | BOYAmt |
| EOY | $1,640 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $5,530,782 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $336,473 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,314,364 | BOYAmt |
| EOY | $5,194,309 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,352,322 | BOYAmt |
| EOY | $1,426,470 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,205,001 | BOYAmt |
| EOY | $7,235,912 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,513 | BOYAmt |
| EOY | $15,408 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,135 | BOYAmt |
| EOY | $20,047 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $25,648 | BOYAmt |
| EOY | $35,455 | 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 | $5,648,656 | BOYAmt |
| EOY | $5,385,371 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,530,697 | BOYAmt |
| EOY | $1,815,086 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,179,353 | BOYAmt |
| EOY | $7,200,457 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,205,001 | BOYAmt |
| EOY | $7,235,912 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $21,104 | 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) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,583,521 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,289,929 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $3,252,691 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,748,293 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $986,891 | CurrentTaxYearAmt |
| Total | $9,861,325 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $51,538 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $15,058 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $26,446 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $64,455 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $36,219 | CurrentTaxYearAmt |
| Total | $193,716 | TotalAmt |
Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | $72,829 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $124,138 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $148,734 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $6,226 | CurrentTaxYearAmt |
| Total | $351,927 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,635,059 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,377,816 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $3,403,275 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,961,482 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,029,336 | CurrentTaxYearAmt |
| Total | $10,406,968 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $10,406,968 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $210 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $111,186 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $393 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $5,225 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,293 | CurrentTaxYearAmt |
| Total | $118,307 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $210 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $111,186 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $393 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $5,225 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,293 | CurrentTaxYearAmt |
| Total | $118,307 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,635,269 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,489,002 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $3,403,668 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,966,707 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,030,629 | CurrentTaxYearAmt |
| Total | $10,525,275 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.98880 | PublicSupportCY509Pct |
| Public Support PY509 | 0.98890 | PublicSupportPY509Pct |
| Investment Income CY | 0.01000 | InvestmentIncomeCYPct |
| Investment Income PY | 0.01000 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
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
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $1,345,334 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $185,758 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $104,622 | OtherExpendituresAmt |
| End Year Balance | $1,426,470 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $1,141,270 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $204,064 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $1,345,334 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $1,221,251 | BeginningYearBalanceAmt |
| Contributions | $92,006 | ContributionsAmt |
| Investment Earnings Or Losses | -$48,889 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $123,098 | OtherExpendituresAmt |
| End Year Balance | $1,141,270 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $488,430 | BeginningYearBalanceAmt |
| Contributions | $622,106 | ContributionsAmt |
| Investment Earnings Or Losses | $110,715 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $1,221,251 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $434,123 | BeginningYearBalanceAmt |
| Contributions | $34,738 | ContributionsAmt |
| Investment Earnings Or Losses | $20,831 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $1,262 | OtherExpendituresAmt |
| End Year Balance | $488,430 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Term Endowment Balance EOY | 1.00000 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | Yes (true) | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | false | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $58,700 | OtherCostOrOtherBasisAmt |
| Book Value | $58,700 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $5,219,213 | OtherCostOrOtherBasisAmt |
| Depreciation | $189,218 | DepreciationAmt |
| Book Value | $5,029,995 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $54,290 | OtherCostOrOtherBasisAmt |
| Depreciation | $50,021 | DepreciationAmt |
| Book Value | $4,269 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $198,579 | OtherCostOrOtherBasisAmt |
| Depreciation | $97,234 | DepreciationAmt |
| Book Value | $101,345 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $5,194,309 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)
| DescDesc | AmtAmt |
|---|---|
| Fiscal agent funds | $9,353 |
| Payroll taxes withheld | $4,115 |
| accrued personal time off | $6,579 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $20,047 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $1,231,542 | TotalRevEtcAuditedFinclStmtAmt |
| Donated Services And Use Fclts | $21,255 | DonatedServicesAndUseFcltsAmt |
| Revenue Not Reported | $21,255 | RevenueNotReportedAmt |
| Revenue Subtotal | $1,210,287 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $1,210,287 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $1,210,438 | TotExpnsEtcAuditedFinclStmtAmt |
| Donated Services Use Fclts | $21,255 | DonatedServicesUseFcltsAmt |
| Expenses Not Reported | $21,255 | ExpensesNotReportedAmt |
| Expenses Subtotal | $1,189,183 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $1,189,183 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Footnote for uncertain tax position under FIN 48 (Part X) | FormAndLineReferenceDesc |
| Explanation | The LGBT Community Center complies with FASB ASC 740 Accounting for Uncertaintyin Income Taxes. FASB ASC 740 details how companies should recognize, measure,present and disclose uncertain tax positions that have been or are expected to be taken. As such, the financial statements would reflect expected future tax consequences of uncertain tax positions presuming the taxing authorities full knowledge of the position and all relevant facts, if they existed. The Management of The LGBT Community Center believes that there are no uncertain tax positions.The LGBT Community Centers tax years that remain subject to examination by the Internal Revenue Service are 2017, and forward. | ExplanationTxt |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | Center event | Event1Nm |
| Gross Receipts Event1 | $102,559 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $96,293 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $6,266 | GrossRevenueEvent1Amt |
| Other Direct Expenses Event1 | $4,962 | OtherDirectExpensesEvent1Amt |
| Gross Receipts Total | $102,559 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $96,293 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $6,266 | GrossRevenueTotalEventsAmt |
| Oth Direct Expnss Total Events | $4,962 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $4,962 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $1,304 | NetIncomeSummaryAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990 governing body review Part VI line 11 | The Federal Form 990 was reviewed by the finance committee, after which it was presented to the full board for approval prior to filing. |
| Conflict of interest policy compliance Part VI line 12c | At the annual board meeting and when new board members are elected, all board members are requested to disclose all possible conflicts of interest. |
| CEO executive director top management comp Part VI line 15a | Salary based on industry standard and negotiations with hiring committee. |
| Form 990 availability to public Part VI line 18 | A copy of the Federal Form 990 is provided to anyone who submits a written request. |
| Governing documents etc available to public Part VI line 19 | Consistent with the requirements of Section 6104 (d) of the IRC and the regulations thereunder, copies of the organizations governing documents shall be made available upon request, in a timely maner, and subject to the charges permitted by law to any individual who request it. Consistent with the requirements of Section 6104 (d) of the IRC and the regulations thereunder, copies of the organizations governing documents shall be made available upon request, in a timely maner, and subject to the charges permitted by law to any individual who request it. |
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