AMERICAN COUNCIL OF YOUNG POLITICAL LEADERS INC: Form 990, tax year 2020
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- Organization
- AMERICAN COUNCIL OF YOUNG POLITICAL LEADERS INC (EIN 52-0845718)
- Tax period
- 2020-01-01 to 2020-12-31
- Filed
- 2021-07-21
- IRS object ID
- 202132029349300428
- 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 | 2021-07-21T11:12:48-05:00 | ReturnTs |
| Tax Period End | 2020-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 521392008 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | GELMAN ROSENBERG & FREEDMAN | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4550 MONTGOMERY AVE SUITE 800N | AddressLine1Txt |
| City | BETHESDA | CityNm |
| State Abbreviation | MD | StateAbbreviationCd |
| ZIP | 208142930 | 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 | 520845718 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | AMERICAN COUNCIL OF YOUNG POLITICAL | BusinessNameLine1Txt |
| Business Name Line2 | LEADERS | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | AMER | BusinessNameControlTxt |
| Phone | 2028570999 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1030 15TH STREET NW NO 580W | AddressLine1Txt |
| City | WASHINGTON | CityNm |
| State Abbreviation | DC | StateAbbreviationCd |
| ZIP | 20005 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ELIZABETH ROSENBAUM | PersonNm |
| Person Title | CEO | PersonTitleTxt |
| Phone | 2028570999 | PhoneNum |
| Signature | 2021-07-21 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | ELIZABETH | PersonFirstNm |
| Person Last | ROSENBAUM | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | RICHARD J LOCASTRO CPA | PreparerPersonNm |
| PTIN | P00288314 | PTIN |
| Phone | 3019519090 | PhoneNum |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 2 | TrustedCustomerCd |
| 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 | ELIZABETH ROSENBAUM | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1030 15TH STREET NW NO 580W | AddressLine1Txt |
| City | WASHINGTON | CityNm |
| State Abbreviation | DC | StateAbbreviationCd |
| ZIP | 20005 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $1,508,600 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.ACYPL.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1966 | FormationYr |
| Legal Domicile State | DC | LegalDomicileStateCd |
| Activity Or Mission | SEE PART III, LINE 1. | ActivityOrMissionDesc |
| Voting Members Governing Body | 23 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 23 | VotingMembersIndependentCnt |
| Total Employee | 11 | TotalEmployeeCnt |
| Total Volunteers | 24 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $3,383,241 | PYContributionsGrantsAmt |
| CY Contributions Grants | $1,502,819 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $68,464 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $2,500 | CYProgramServiceRevenueAmt |
| PY Investment Income | $3,086 | PYInvestmentIncomeAmt |
| CY Investment Income | $3,185 | CYInvestmentIncomeAmt |
| PY Other Revenue | -$4,489 | PYOtherRevenueAmt |
| CY Other Revenue | -$2,675 | CYOtherRevenueAmt |
| PY Total Revenue | $3,450,302 | PYTotalRevenueAmt |
| CY Total Revenue | $1,505,829 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $6,000 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $842,062 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $836,410 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $125,788 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $2,554,947 | PYOtherExpensesAmt |
| CY Other Expenses | $744,759 | CYOtherExpensesAmt |
| PY Total Expenses | $3,397,009 | PYTotalExpensesAmt |
| CY Total Expenses | $1,587,169 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $53,293 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$81,340 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $1,462,255 | TotalAssetsBOYAmt |
| Total Assets EOY | $1,214,331 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $677,871 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $365,487 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $784,384 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $848,844 | NetAssetsOrFundBalancesEOYAmt |
| Mission | ACYPL'S MISSION IS TO DESIGN AND CONDUCT BILATERAL AND MULTILATERAL INTERNATIONAL EDUCATIONAL EXCHANGES DESIGNED TO PROMOTE MUTUAL UNDERSTANDING, RESPECT, AND FRIENDSHIP AND TO CULTIVATE LONG-LASTING RELATIONSHIPS AMONG TOMORROW'S GLOBAL POLITICAL AND POLICY LEADERS. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $1,254,507 | ExpenseAmt |
| Grant | $6,000 | GrantAmt |
| Desc | INTERNATIONAL EXCHANGES, 8-14 DAYS, AND INTERNATIONAL PROFESSIONAL EXCHANGES, 4-6 WEEKS, ENABLING EMERGING LEADERS (AGED 25 TO 40) TO EXPERIENCE FIRSTHAND THE POLITICAL, POLICY MAKING AND CULTURAL DYNAMICS OF HOST COUNTRIES. THE EXCHANGES ARE CONDUCTED IN PARTNERSHIP WITH ACYPL'S PROGRAM PARTNER ORGANIZATIONS AROUND THE WORLD.DUE TO COVID, THE ORGANIZATION CONDUCTED A NUMBER OF VIRTUAL PROGRAMS INCLUDING A SERIES OF TOWN HALL MEETINGS ON RELEVANT SUBJECTS AND EDUCATIONAL AND CULTURAL EXCHANGES. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $23,310 | ExpenseAmt |
| Revenue | $2,500 | RevenueAmt |
| Desc | ACYPL CONDUCTS PROGRAMS THROUGHOUT THE YEAR TO PROVIDE ALUMNI WITH OPPORTUNITIES TO ENHANCE THEIR LEADERSHIP SKILLS, FURTHER THEIR INVOLVEMENT IN INTERNATIONAL AFFAIRS AND PUBLIC DIPLOMACY, NETWORK WITH OTHER ALUMNI AND INTERACT WITH NATIONAL AND INTERNATIONAL DECISION MAKERS. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $1,277,817 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | Yes (1) | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | Yes (1) | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (1) | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 10 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 11 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 23 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 23 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | Yes (1) | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | IL | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ELIZABETH ROSENBAUM | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 2028570999 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1030 15TH STREET NW SUITE 580 WEST | AddressLine1Txt |
| City | WASHINGTON | CityNm |
| State Abbreviation | DC | StateAbbreviationCd |
| ZIP | 20005 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (26 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| BRIAN DIFFELL | ||||||
| PRESIDENT | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| STACIE WALTERS FUJII | ||||||
| CHAIR | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| BRYAN PEDERSEN | ||||||
| TREASURER | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| JOSEPH JONES | ||||||
| SECRETARY | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| KEN GROSS | ||||||
| LEGAL COUNSEL | 1.00 | Yes (X) | $0 | $0 | $0 | |
| MATT SANDERSON | ||||||
| LEGAL COUNSEL | 1.00 | Yes (X) | $0 | $0 | $0 | |
| DWIGHT BUSH | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| GERARD DEHRMANN | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| CASSIE FOLK | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JAY FOOTLIK | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| DIANNE GRAHAM | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| CHRIS HOSEK | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| KYLE HYBL | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| MICHAEL INGANAMORT | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| TAMI JACKSON BUCKNER | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| LEO JARDOT | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| RIMA KAWAS | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JENNIFER LOWE | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JASON MATTHEWS | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| MAGGIE MICK | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| BRET PERKINS | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JAKE PERRY | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| MATT ROBBINS | ||||||
| TRUSTEE (END 05/2020) | 1.00 | Yes (X) | $0 | $0 | $0 | |
| STEVE SCHALE | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| ELIZABETH ROSENBAUM | ||||||
| CEO | 40.00 | Yes (X) | $151,040 | $0 | $9,074 | |
| SHANNON BILLINGS | ||||||
| CFO & CHIEF OF STAFF | 40.00 | Yes (X) | $123,093 | $0 | $12,011 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $274,133 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $21,085 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 2 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| Fundraising | $52,700 | FundraisingAmt |
| Government Grants | $1,069,349 | GovernmentGrantsAmt |
| All Other Contributions | $380,770 | AllOtherContributionsAmt |
| Noncash Contributions | $1,300 | NoncashContributionsAmt |
| Total Contributions | $1,502,819 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | CONFERENCE FEES | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $2,500 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $2,500 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $2,500 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $3,185 | TotalRevenueColumnAmt |
| Exclusion | $3,185 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $0 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $52,700 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $2,771 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$2,771 | TotalRevenueColumnAmt |
| Exclusion | -$2,771 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MISCELLANEOUS | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $96 | TotalRevenueColumnAmt |
| Exclusion | $96 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $96 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,505,829 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $2,500 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $510 | ExclusionAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,000 | TotalAmt |
| Program Services | $6,000 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $295,218 | TotalAmt |
| Program Services | $247,733 | ProgramServicesAmt |
| Management And General | $17,463 | ManagementAndGeneralAmt |
| Fundraising | $30,022 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $399,362 | TotalAmt |
| Program Services | $334,306 | ProgramServicesAmt |
| Management And General | $19,444 | ManagementAndGeneralAmt |
| Fundraising | $45,612 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,816 | TotalAmt |
| Program Services | $6,632 | ProgramServicesAmt |
| Management And General | $295 | ManagementAndGeneralAmt |
| Fundraising | $889 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $70,059 | TotalAmt |
| Program Services | $57,803 | ProgramServicesAmt |
| Management And General | $4,788 | ManagementAndGeneralAmt |
| Fundraising | $7,468 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $63,955 | TotalAmt |
| Program Services | $54,971 | ProgramServicesAmt |
| Management And General | $2,544 | ManagementAndGeneralAmt |
| Fundraising | $6,440 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $99,458 | TotalAmt |
| Management And General | $99,458 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,741 | TotalAmt |
| Management And General | $8,741 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $30,500 | TotalAmt |
| Program Services | $18,984 | ProgramServicesAmt |
| Management And General | $3,871 | ManagementAndGeneralAmt |
| Fundraising | $7,645 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $28,096 | TotalAmt |
| Program Services | $24,043 | ProgramServicesAmt |
| Management And General | $240 | ManagementAndGeneralAmt |
| Fundraising | $3,813 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $183,755 | TotalAmt |
| Program Services | $155,418 | ProgramServicesAmt |
| Management And General | $8,895 | ManagementAndGeneralAmt |
| Fundraising | $19,442 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $340,544 | TotalAmt |
| Program Services | $336,062 | ProgramServicesAmt |
| Management And General | $4,232 | ManagementAndGeneralAmt |
| Fundraising | $250 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $100 | TotalAmt |
| Management And General | $100 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $24,513 | TotalAmt |
| Program Services | $20,954 | ProgramServicesAmt |
| Management And General | $1,015 | ManagementAndGeneralAmt |
| Fundraising | $2,544 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,750 | TotalAmt |
| Program Services | $7,140 | ProgramServicesAmt |
| Management And General | $125 | ManagementAndGeneralAmt |
| Fundraising | $485 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Management And GeneralManagementAndGeneralAmt | Program ServicesProgramServicesAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| BAD DEBT | $11,000 | $11,000 | ||
| EQUIP. RENTAL & MAINT. | $5,191 | $187 | $4,595 | $409 |
| EQUIPMENT PURCHASES | $4,323 | $720 | $2,864 | $739 |
| DUES AND SUBSCRIPTIONS | $708 | $366 | $312 | $30 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $80 | TotalAmt |
| Management And General | $80 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,587,169 | TotalAmt |
| Program Services | $1,277,817 | ProgramServicesAmt |
| Management And General | $183,564 | ManagementAndGeneralAmt |
| Fundraising | $125,788 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $612,809 | BOYAmt |
| EOY | $602,480 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $304,305 | BOYAmt |
| EOY | $336,681 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $331,202 | BOYAmt |
| EOY | $80,168 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,777 | BOYAmt |
| EOY | $7,411 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $27,004 | BOYAmt |
| EOY | $31,946 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $205,785 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $96,615 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $133,683 | BOYAmt |
| EOY | $109,170 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $46,475 | BOYAmt |
| EOY | $46,475 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,462,255 | BOYAmt |
| EOY | $1,214,331 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $366,294 | BOYAmt |
| EOY | $41,328 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $311,577 | BOYAmt |
| EOY | $324,159 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $677,871 | BOYAmt |
| EOY | $365,487 | 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 | $784,350 | BOYAmt |
| EOY | $848,844 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $34 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $784,384 | BOYAmt |
| EOY | $848,844 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,462,255 | BOYAmt |
| EOY | $1,214,331 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$81,340 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $145,800 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | 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 (1) | AuditCommitteeInd |
| Federal Grant Audit Required | Yes (1) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (1) | FederalGrantAuditPerformedInd |
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 | $3,219,790 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,887,766 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $3,485,402 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $3,383,241 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,502,819 | CurrentTaxYearAmt |
| Total | $14,479,018 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $3,219,790 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,887,766 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $3,485,402 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $3,383,241 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,502,819 | CurrentTaxYearAmt |
| Total | $14,479,018 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | $14,479,018 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $515 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $687 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,212 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $3,086 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $3,185 | CurrentTaxYearAmt |
| Total | $8,685 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $3,367 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $75 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,628 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year | $96 | CurrentTaxYearAmt |
| Total | $6,166 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $14,493,869 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $327,402 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.99900 | PublicSupportCY170Pct |
| Public Support PY170 | 0.99920 | 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
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $110,538 | OtherCostOrOtherBasisAmt |
| Depreciation | $27,376 | DepreciationAmt |
| Book Value | $83,162 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $95,247 | OtherCostOrOtherBasisAmt |
| Depreciation | $69,239 | DepreciationAmt |
| Book Value | $26,008 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $109,170 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)
| DescDesc | AmtAmt |
|---|---|
| DEFERRED RENT | $290,486 |
| LEASE PAYABLE | $2,673 |
| REFUNDABLE ADVANCE | $31,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $324,159 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $1,768,699 | TotalRevEtcAuditedFinclStmtAmt |
| Donated Services And Use Fclts | $114,299 | DonatedServicesAndUseFcltsAmt |
| Other Revenue | $148,571 | OtherRevenueAmt |
| Revenue Not Reported | $262,870 | RevenueNotReportedAmt |
| Revenue Subtotal | $1,505,829 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $1,505,829 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $1,704,239 | TotExpnsEtcAuditedFinclStmtAmt |
| Donated Services Use Fclts | $114,299 | DonatedServicesUseFcltsAmt |
| Other Expenses Included | $2,771 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $117,070 | ExpensesNotReportedAmt |
| Expenses Subtotal | $1,587,169 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $1,587,169 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART X, LINE 2: | FOR THE YEAR ENDED DECEMBER 31, 2019, ACYPL HAS DOCUMENTED ITS CONSIDERATION OF FASB ASC 740-10, INCOME TAXES, THAT PROVIDES GUIDANCE FOR REPORTING UNCERTAINTY IN INCOME TAXES AND HAS DETERMINED THAT NO MATERIAL UNCERTAIN TAX POSITIONS QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | FUNDRAISING EVENT EXPENSES REPORTED AS EXPENSE ON THE 2,771. FINANCIAL STATEMENTS AND NETTED AGAINST REVENUE ON FORM 990, PART VIII, LINE 8B. PPP LOAN THAT WAS REPORTED AS A CONDITIONAL GRANT ON THE FINANCIAL STATEMETNS, BUT HAS NOT OFFICALLY BEEN GRANTED FORGIVNESS DURING THE TAX PERIOD 145,800. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | FUNDRAISING EVENT EXPENSES REPORTED AS EXPENSE ON THE 2,771. FINANCIAL STATEMENTS AND NETTED AGAINST REVENUE ON FORM 990, PART VIII, LINE 8B. |
Schedule F IRS990ScheduleF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Account Activities Outside US AccountActivitiesOutsideUSGrp (5 entries)
| RegionRegionTxt | OfficesOfficesCnt | EmployeeEmployeeCnt | Type Of Activities ConductedTypeOfActivitiesConductedTxt | Specific Services ProvidedSpecificServicesProvidedTxt | Region Total ExpendituresRegionTotalExpendituresAmt |
|---|---|---|---|---|---|
| CENTRAL AMERICA AND THE CARRIBEAN | 0 | 0 | PROGRAM SERVICE ACTIVITIES | HOTELS, MEALS, TRANSPORTATION, TRANSLATION, CULTURAL | $76 |
| EAST ASIA AND THE PACIFIC | 0 | 0 | PROGRAM SERVICE ACTIVITIES | HOTELS, MEALS, TRANSPORTATION, TRANSLATION, CULTURAL | $24,324 |
| MIDDLE EAST AND NORTH AFRICA | 0 | 0 | PROGRAM SERVICE ACTIVITIES | HOTELS, MEALS, TRANSPORTATION, TRANSLATION, CULTURAL | $4,821 |
| SOUTH ASIA | 0 | 0 | PROGRAM SERVICE ACTIVITIES | HOTELS, MEALS, TRANSPORTATION, TRANSLATION, CULTURAL | $2,000 |
| EAST ASIA AND THE PACIFIC | 0 | 0 | GRANTMAKING | $6,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Offices | 0 | SubtotalOfficesCnt |
| Subtotal Employees | 0 | SubtotalEmployeesCnt |
| Continuation Total Office | 0 | ContinuationTotalOfficeCnt |
| Continuation Total Employee | 0 | ContinuationTotalEmployeeCnt |
| Total Office | 0 | TotalOfficeCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Subtotal Spent | $37,221 | SubtotalSpentAmt |
| Continuation Spent | $0 | ContinuationSpentAmt |
| Total Spent | $37,221 | TotalSpentAmt |
Foreign Individuals Grants ForeignIndividualsGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Type Of Assistance | WORKSHOPS AND COMMUNITY ACTIVITIES | TypeOfAssistanceTxt |
| Region | EAST ASIA AND THE PACIFIC | RegionTxt |
| Recipient | 3 | RecipientCnt |
| Cash Grant | $6,000 | CashGrantAmt |
| Manner Of Cash Disbursement | WIRE | MannerOfCashDisbursementTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transfer To Foreign Corp | 0 | TransferToForeignCorpInd |
| Interest In Foreign Trust | 0 | InterestInForeignTrustInd |
| Foreign Corp Ownership | 0 | ForeignCorpOwnershipInd |
| Passive Foreign Investmest Co | 0 | PassiveForeignInvestmestCoInd |
| Foreign Partnership | 0 | ForeignPartnershipInd |
| Boycott Countries | 0 | BoycottCountriesInd |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART I, LINE 2: | AT THE CONCLUSION OF THE FUNDED PROJECT, MICRO-GRANT RECIPIENTS ARE REQUIRED TO SUBMIT PROGRAM PROGRESS AND FINANCIAL REPORTS. THE PROGRESS REPORT DESCRIBES WHAT GOALS WERE MET AND IDENTIFIES SUCCESSES AND CHALLENGES ENCOUNTERED. THE FINANCIAL REPORT DETAILS BUDGET TO ACTUAL EXPENSES AND INCLUDES SUBMITTED RECEIPTS FOR EACH EXPENDITURE FUNDED BY THE MICRO-GRANT. |
| PART III ACCOUNTING METHOD: |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | HONORS EVENT | Event1Nm |
| Gross Receipts Event1 | $52,700 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $52,700 | CharitableContriEvent1Amt |
| Food And Beverage Event1 | $1,000 | FoodAndBeverageEvent1Amt |
| Other Direct Expenses Event1 | $1,771 | OtherDirectExpensesEvent1Amt |
| Gross Receipts Total | $52,700 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $52,700 | CharitableContributionsTotAmt |
| Food And Beverage Total Events | $1,000 | FoodAndBeverageTotalEventsAmt |
| Oth Direct Expnss Total Events | $1,771 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $2,771 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | -$2,771 | NetIncomeSummaryAmt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | Yes (1) | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ELIZABETH ROSENBAUM | PersonNm |
| Title | CEO | TitleTxt |
| Base Compensation Filing Org | $141,040 | BaseCompensationFilingOrgAmt |
| Compensation Based On Rltd Orgs | $0 | CompensationBasedOnRltdOrgsAmt |
| Bonus Filing Organization | $10,000 | BonusFilingOrganizationAmount |
| Bonus Related Organizations | $0 | BonusRelatedOrganizationsAmt |
| Other Compensation Filing Org | $0 | OtherCompensationFilingOrgAmt |
| Other Compensation Rltd Orgs | $0 | OtherCompensationRltdOrgsAmt |
| Deferred Compensation Flng Org | $4,268 | DeferredCompensationFlngOrgAmt |
| Deferred Comp Rltd Orgs | $0 | DeferredCompRltdOrgsAmt |
| Nontaxable Benefits Filing Org | $4,806 | NontaxableBenefitsFilingOrgAmt |
| Nontaxable Benefits Rltd Orgs | $0 | NontaxableBenefitsRltdOrgsAmt |
| Total Compensation Filing Org | $160,114 | TotalCompensationFilingOrgAmt |
| Total Compensation Rltd Orgs | $0 | TotalCompensationRltdOrgsAmt |
| Comp Report Prior990 Filing Org | $0 | CompReportPrior990FilingOrgAmt |
| Comp Report Prior990 Rltd Orgs | $0 | CompReportPrior990RltdOrgsAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 7 | FormAndLineReferenceDesc |
| Explanation | DURING 2020, ACYPL PAID THE FOLLOWING INCENTIVE AWARDS: ELIZABETH ROSENBAUM - $10,000 | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 4 | THE COMPENSATION AND TENURE SECTION OF THE BYLAWS WAS AMENDED TO CHANGE THE TERMS OF SERVICE DURING EXTRAORDINARY CONDITIONS SUCH AS THOSE IN 2020 WHEREBY THAT YEAR IS NOT INCLUDED IN CALCULATING A TRUSTEE'S TENURE. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE FORM 990 WAS PREPARED BY THE OUTSIDE ACCOUNTANTS AND REVIEWED IN DETAIL BY MANAGEMENT AND THE EXECUTIVE COMMITTEE. THE FORM 990 WAS THEN SENT TO THE FULL BOARD BEFORE FILING WITH THE IRS. |
| FORM 990, PART VI, SECTION B, LINE 12C | ANNUALLY, MANAGEMENT DISTRIBUTES THE CONFLICT OF INTEREST POLICY IN PERSON AND VIA E-MAIL TO ALL BOARD MEMBERS AND STAFF DURING EACH MARCH BOARD MEETING. ALL TRUSTEES ARE REQUIRED TO ANNUALLY READ AND SIGN A CONFLICT OF INTEREST POLICY STATEMENT AND TO IMMEDIATELY NOTIFY THE BOARD CHAIR AND CEO WHEN A CONFLICT ARISES. ONCE THE BOARD CHAIR AND CEO ARE MADE AWARE OF A CONFLICT, THEY DECIDE HOW TO ADDRESS THE ISSUE. |
| FORM 990, PART VI, SECTION B, LINE 15A | THE ACYPL CEO'S PERFORMANCE IS REVIEWED AND EVALUATED BY THE BOARD'S EXECUTIVE COMMITTEE. COMPENSATION IS BASED ON THE ORGANIZATIONAL BUDGET AND MARKET VALUE CONSIDERATIONS. THE CEO'S AGREED-UPON SALARY IS THEN APPROVED AS PART OF THE ORGANIZATIONAL BUDGETING PROCESS. THE REVIEW IS DOCUMENTED IN THE EMPLOYEE'S FILE. THE CEO'S PERFORMANCE WAS EVALUATED IN JUNE OF 2018 AND HER COMPENSATION WAS REVIEWED AS PART OF THE ANNUAL BUDGET PROCESS IN DECEMBER 2019. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST. |
| FORM 990, PART XI, LINE 9: | PPP LOAN CONDITIONAL GRANT 145,800. |
| FORM 990, PART XI, LINE 9 - OTHER CHANGE IN NET ASSETS | ON APRIL 27, 2020, ACYPL RECEIVED LOAN PROCEEDS IN THE AMOUNT OF $145,800 UNDER THE PAYCHECK PROTECTION PROGRAM (PPP). UNDER THE CORONAVIRUS AID, RELIEF, AND ECONOMIC SECURITY ACT (CARES ACT), THE PROMISSORY NOTE MUST BE USED FOR CERTAIN EXPENDITURES WITHIN A 24-WEEK PERIOD TO ULTIMATELY BE FORGIVEN BY THE SMALL BUSINESS ADMINISTRATION. DURING THE YEAR ENDED DECEMBER 31, 2020, ACYPL EXPENDED AND TRACKED THE PPP FUNDS FOR PURPOSES OUTLINED IN THE CARES ACT GUIDANCE AND BELIEVES THEY HAVE MET ALL CONDITIONS SET FORTH FOR FULL FORGIVENESS. ACCORDINGLY, UNDER GUIDANCE FOUND IN FASB ASC 958-605, ACYPL HAS RECOGNIZED THE PPP FUNDING AS A CONDITIONAL GRANT BY WHICH ALL CONDITIONS HAVE BEEN MET. ACYPL HAS DEEMED THE FORGIVENESS BY THE SBA TO BE HIGHLY PROBABLE, AN ADMINISTRATIVE TASK ONLY, AND NOT A BARRIER TO RECOGNITION. ACCORDING TO THE IRS INSTRUCTIONS, THE PPP LOAN REVENUE MUST BE RECOGNIZED IN THE YEAR IT IS FORGIVEN. THEREFORE, CREATING A BOOK TO TAX DIFFERENCE FOR 2020 AND 2021. |
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