LITERACY ASSISTANCE CENTER: Form 990, tax year 2018
View the entire original 990 at ProPublica ↗
- Organization
- LITERACY ASSISTANCE CENTER (EIN 13-3179618)
- Tax period
- 2018-07-01 to 2019-06-30
- Filed
- 2020-07-15
- IRS object ID
- 202001979349308615
- Schema version
- 2018v3.2
- 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 | 2020-07-15T20:23:03-05:00 | ReturnTs |
| Tax Period End | 2019-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 273263553 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | GALLEROS ROBINSON CPAS LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 115 DAVIS STATION ROAD | AddressLine1Txt |
| City | CREAM RIDGE | CityNm |
| State Abbreviation | NJ | StateAbbreviationCd |
| ZIP | 08514 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2018-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 133179618 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LITERACY ASSISTANCE CENTER INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | LITE | BusinessNameControlTxt |
| Phone | 2128033302 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 85 BROAD STREET 27TH FLOOR | AddressLine1Txt |
| City | NEW YORK | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10004 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | IRA YANKWITT | PersonNm |
| Person Title | EXECUTIVE DIRECTOR | PersonTitleTxt |
| Phone | 2128033302 | PhoneNum |
| Signature | 2020-07-15 | SignatureDt |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | LEONORA GALLEROS | PreparerPersonNm |
| PTIN | P00181670 | PTIN |
| Phone | 7329252608 | PhoneNum |
| Preparation | 2020-05-01 | PreparationDt |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 98.110.17.47 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2020-07-15 | IPDt |
| IP Tm | 20:22:58 | IPTm |
| IP Timezone | ED | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | 7E530C01EC0DBF1FFF79A5BAD1379F9D370DED1E | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | AA058A60AC9F5E88D41A0CB70930D3D44BEAD312 | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2018 | TaxYr |
| Build TS | 2021-01-29 14:40:06Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | IRA YANKWITT | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 85 BROAD STREET | AddressLine1Txt |
| City | NEW YORK | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10004 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $2,115,549 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.LACNYC.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1983 | FormationYr |
| Legal Domicile State | NY | LegalDomicileStateCd |
| Activity Or Mission | THE MISSION OF THE LITERACY ASSISTANCE CENTER (LAC) IS TO STRENGTHEN AND EXPAND THE ADULT EDUCATION SYSTEM, AND TO ADVANCE ADULT LITERACY AS A CORE VALUE IN OUR SOCIETY AND A FOUNDATION FOR EQUAL OPPORTUNITY AND SOCIAL JUSTICE. | ActivityOrMissionDesc |
| Voting Members Governing Body | 12 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 12 | VotingMembersIndependentCnt |
| Total Employee | 12 | TotalEmployeeCnt |
| Total Volunteers | 12 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $1,919,626 | PYContributionsGrantsAmt |
| CY Contributions Grants | $2,071,814 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $78,581 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $42,637 | CYProgramServiceRevenueAmt |
| PY Investment Income | $545 | PYInvestmentIncomeAmt |
| CY Investment Income | $748 | CYInvestmentIncomeAmt |
| PY Other Revenue | $1,623 | PYOtherRevenueAmt |
| CY Other Revenue | $350 | CYOtherRevenueAmt |
| PY Total Revenue | $2,000,375 | PYTotalRevenueAmt |
| CY Total Revenue | $2,115,549 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $1,300,495 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $1,319,032 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $13,815 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $661,132 | PYOtherExpensesAmt |
| CY Other Expenses | $810,410 | CYOtherExpensesAmt |
| PY Total Expenses | $1,961,627 | PYTotalExpensesAmt |
| CY Total Expenses | $2,129,442 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $38,748 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$13,893 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $1,394,691 | TotalAssetsBOYAmt |
| Total Assets EOY | $1,366,492 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $233,711 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $220,388 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $1,160,980 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $1,146,104 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | THE MISSION OF THE LITERACY ASSISTANCE CENTER (LAC) IS TO STRENGTHEN AND EXPAND THE ADULT EDUCATION SYSTEM, AND TO ADVANCE ADULT LITERACY AS A CORE VALUE IN OUR SOCIETY AND A FOUNDATION FOR EQUAL OPPORTUNITY AND SOCIAL JUSTICE. SINCE 1983, THE LAC HAS BEEN WORKING TO BUILD THE CAPACITY AND IMPROVE THE QUALITY OF THE ADULT BASIC EDUCATION (ABE), ENGLISH FOR SPEAKERS OF OTHER LANGUAGES (ESOL), AND HIGH SCHOOL EQUIVALENCY (HSE) PROGRAMS THAT SERVE NEW YORK AND THE SURROUNDING REGION'S MOST EDUCATIONALLY DISADVANTAGED AND ECONOMICALLY MARGINALIZED ADULTS AND OUT-OF-SCHOOL YOUTH. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $820,502 | ExpenseAmt |
| Revenue | $1,650 | RevenueAmt |
| Desc | LITERACY DATA SERVICESIN FY 2019, THE LAC COMPLETED THE LAST SIX MONTHS OF THE FIRST YEAR AND THE FIRST SIX MONTHS OF THE SECOND YEAR OF A FIVE-YEAR CONTRACT TO MANAGE AND MAINTAIN THE NEW YORK STATE EDUCATION DEPARTMENT'S (NYSED'S) ADULT STUDENT INFORMATION SYSTEM AND TECHNICAL SUPPORT (ASISTS), THE ONLINE SYSTEM WHICH COLLECTS AND ANALYZES DATA ON MORE THAN 75,000 ADULT LITERACY STUDENTS IN NEW YORK STATE EACH YEAR. ASISTS IS THE BACKBONE OF THE ACCOUNTABILITY SYSTEM EMPLOYED BY THE NYSED TO EVALUATE AND FUND OVER 150 ADULT LITERACY PROGRAMS THROUGHOUT THE STATE. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $692,322 | ExpenseAmt |
| Revenue | $40,987 | RevenueAmt |
| Desc | EDUCATIONAL ENTERPRISESIN FY 2019, THE LAC COMPLETED THE FIFTH YEAR OF A SIX-YEAR CONTRACT TO PROVIDE PROFESSIONAL DEVELOPMENT AND TECHNICAL ASSISTANCE SERVICES TO OVER 90 COMMUNITY-BASED ADULT AND ADOLESCENT LITERACY PROGRAMS FUNDED THROUGH THE NEW YORK CITY DEPARTMENT OF YOUTH AND COMMUNITY DEVELOPMENT (DYCD). THE LAC ALSO COMPLETED THE THIRD YEAR OF A THREE-YEAR CONTRACT (WHICH WAS SUBSEQUENTLY EXTENDED) TO PROVIDE PROFESSIONAL DEVELOPMENT AND TECHNICAL ASSISTANCE SERVICES TO OVER 30 OUT-OF-SCHOOL AND IN-SCHOOL YOUTH HIGH SCHOOL EQUIVALENCY PROGRAMS FUNDED BY DYCD. THE LAC ALSO CONTINUED TO PROVIDE TRAINING AND TECHNICAL ASSISTANCE SERVICES ON A FEE-FOR-SERVICES BASIS TO ADULT LITERACY, HIGH SCHOOL EQUIVALENCY, AND ADULT ENGLISH LANGUAGE PROGRAMS THROUGHOUT THE UNITED STATES. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $202,138 | ExpenseAmt |
| Desc | RESOURCE CENTERIN FY 2019, THE LAC COMPLETED THE FOURTH YEAR OF A FIVE-YEAR CONTRACT TO SERVE AS THE NEW YORK STATE EDUCATION DEPARTMENT ADULT EDUCATION PROGRAM AND POLICY TEAM'S SUPPORT AND TECHNICAL ASSISTANCE CENTER (STAC) FOR NEW YORK CITY. UNDER THE STAC, THE LAC PROVIDES ONE-ON-ONE SUPPORT AND TECHNICAL ASSISTANCE TO 22 NYSED-FUNDED ADULT LITERACY EDUCATION (ALE) PROGRAMS THROUGHOUT NYC. THE NYSED-FUNDED PROVIDERS THAT THE LAC SUPPORTS INCLUDE COMMUNITY-BASED ORGANIZATIONS, CITY UNIVERSITY OF NEW YORK COLLEGES, AND PUBLIC LIBRARIES THAT HOUSE ADULT LITERACY EDUCATION PROGRAMS. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $111,047 | ExpenseAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $111,047 | TotalOtherProgSrvcExpenseAmt |
| Total Program Service Expenses | $1,826,009 | 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 |
| Temp Or Permanent Endowments | 0 | TempOrPermanentEndowmentsInd |
| 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 | 0 | 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 | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | 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 With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| 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 | 8 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 12 | 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 |
| 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 | 12 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 12 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | 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 | NY | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | IRA YANKWITT | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 2128033302 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 85 BROAD STREET 27TH FLOOR | AddressLine1Txt |
| City | NEW YORK | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10004 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (14 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|
| ELIZABETH HORTON | |||||||
| CHAIR | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| MATTHEW BERLIN | |||||||
| MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| SUZANNE CAROTHERS | |||||||
| MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| JACQUELINE COOK | |||||||
| MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| MARIAN LAPSLEY CROSS | |||||||
| MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| JOHN GORDON | |||||||
| MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| EMILY HACKER | |||||||
| MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| MICHAEL HIRSCHHORN | |||||||
| MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| IRWIN KIRSCH | |||||||
| MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| DONALD MURRAY | |||||||
| MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| J DAVID NELSON | |||||||
| TREASURER | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| MICHAEL WOLFSON | |||||||
| MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| IRA YANKWITT | |||||||
| EXECUTIVE DIRECTOR | 35.00 | Yes (X) | $125,459 | $0 | $30,159 | ||
| VENUGOPAL THELAKKAT | |||||||
| CHIEF TECHNICAL & ADMINIST | 35.00 | $108,239 | $0 | $28,944 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $233,698 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $59,103 | 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 |
Contractor Compensation ContractorCompensationGrp
Contractor Name ContractorName
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NCHENG LLP | BusinessNameLine1Txt |
Contractor Address ContractorAddress
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 40 WALL STREET 32ND FLOOR | AddressLine1Txt |
| City | NEW YORK | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10005 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Services | ACCOUNTING SERVICES | ServicesDesc |
| Compensation | $107,078 | CompensationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 1 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $1,952,459 | GovernmentGrantsAmt |
| All Other Contributions | $119,355 | AllOtherContributionsAmt |
| Total Contributions | $2,071,814 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| EDUCATIONAL ENTERPRISE | 611710 | $40,987 | $40,987 |
| LITERACY DATA SERVICES | 611710 | $1,650 | $1,650 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $42,637 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $748 | TotalRevenueColumnAmt |
| Exclusion | $748 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OTHER INCOME | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $350 | TotalRevenueColumnAmt |
| Exclusion | $350 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $350 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,115,549 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $42,637 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $1,098 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $252,698 | TotalAmt |
| Program Services | $224,738 | ProgramServicesAmt |
| Management And General | $25,876 | ManagementAndGeneralAmt |
| Fundraising | $2,084 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $790,509 | TotalAmt |
| Program Services | $703,042 | ProgramServicesAmt |
| Management And General | $80,946 | ManagementAndGeneralAmt |
| Fundraising | $6,521 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $28,358 | TotalAmt |
| Program Services | $25,274 | ProgramServicesAmt |
| Management And General | $2,854 | ManagementAndGeneralAmt |
| Fundraising | $230 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $170,348 | TotalAmt |
| Program Services | $151,820 | ProgramServicesAmt |
| Management And General | $17,146 | ManagementAndGeneralAmt |
| Fundraising | $1,382 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $77,119 | TotalAmt |
| Program Services | $68,731 | ProgramServicesAmt |
| Management And General | $7,763 | ManagementAndGeneralAmt |
| Fundraising | $625 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $123,506 | TotalAmt |
| Program Services | $69,678 | ProgramServicesAmt |
| Management And General | $53,799 | ManagementAndGeneralAmt |
| Fundraising | $29 | FundraisingAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $162,034 | TotalAmt |
| Program Services | $91,415 | ProgramServicesAmt |
| Management And General | $70,582 | ManagementAndGeneralAmt |
| Fundraising | $37 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $65,901 | TotalAmt |
| Program Services | $55,563 | ProgramServicesAmt |
| Management And General | $9,962 | ManagementAndGeneralAmt |
| Fundraising | $376 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $220,976 | TotalAmt |
| Program Services | $220,604 | ProgramServicesAmt |
| Management And General | $372 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $164,581 | TotalAmt |
| Program Services | $146,370 | ProgramServicesAmt |
| Management And General | $16,853 | ManagementAndGeneralAmt |
| Fundraising | $1,358 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $37,039 | TotalAmt |
| Program Services | $36,767 | ProgramServicesAmt |
| Management And General | $272 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,224 | TotalAmt |
| Program Services | $10,144 | ProgramServicesAmt |
| Management And General | $80 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,885 | TotalAmt |
| Program Services | $11,460 | ProgramServicesAmt |
| Management And General | $1,319 | ManagementAndGeneralAmt |
| Fundraising | $106 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,502 | TotalAmt |
| Program Services | $10,229 | ProgramServicesAmt |
| Management And General | $1,178 | ManagementAndGeneralAmt |
| Fundraising | $95 | FundraisingAmt |
Other Expenses OtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MISCELLANEOUS | Desc |
| Total | $1,762 | TotalAmt |
| Program Services | $174 | ProgramServicesAmt |
| Management And General | $616 | ManagementAndGeneralAmt |
| Fundraising | $972 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,129,442 | TotalAmt |
| Program Services | $1,826,009 | ProgramServicesAmt |
| Management And General | $289,618 | ManagementAndGeneralAmt |
| Fundraising | $13,815 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $718,974 | BOYAmt |
| EOY | $822,646 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $564,100 | BOYAmt |
| EOY | $405,974 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $44,585 | BOYAmt |
| EOY | $57,398 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $24,483 | BOYAmt |
| EOY | $32,310 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $50,452 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $28,253 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $18,954 | BOYAmt |
| EOY | $22,199 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $23,595 | BOYAmt |
| EOY | $25,965 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,394,691 | BOYAmt |
| EOY | $1,366,492 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $233,711 | BOYAmt |
| EOY | $220,388 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $233,711 | BOYAmt |
| EOY | $220,388 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,026,582 | BOYAmt |
| EOY | $1,050,526 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $134,398 | BOYAmt |
| EOY | $95,578 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,160,980 | BOYAmt |
| EOY | $1,146,104 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,394,691 | BOYAmt |
| EOY | $1,366,492 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$13,893 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$983 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| 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 | $1,616,927 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,508,256 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,823,456 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,919,626 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,071,814 | CurrentTaxYearAmt |
| Total | $8,940,079 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,616,927 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,508,256 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,823,456 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,919,626 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,071,814 | CurrentTaxYearAmt |
| Total | $8,940,079 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | $8,940,079 | PublicSupportTotal170Amt |
Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $340 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $621 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,493 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $545 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $748 | CurrentTaxYearAmt |
| Total | $3,747 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $8,943,826 | TotalSupportAmt |
| Public Support CY170 | 0.99960 | PublicSupportCY170Pct |
| Public Support PY170 | 0.99960 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $50,452 | OtherCostOrOtherBasisAmt |
| Depreciation | $28,253 | DepreciationAmt |
| Book Value | $22,199 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $22,199 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $2,252,060 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$983 | NetUnrealizedGainsInvstAmt |
| Donated Services And Use Fclts | $137,494 | DonatedServicesAndUseFcltsAmt |
| Revenue Not Reported | $136,511 | RevenueNotReportedAmt |
| Revenue Subtotal | $2,115,549 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $2,115,549 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $2,266,936 | TotExpnsEtcAuditedFinclStmtAmt |
| Donated Services Use Fclts | $137,494 | DonatedServicesUseFcltsAmt |
| Expenses Not Reported | $137,494 | ExpensesNotReportedAmt |
| Expenses Subtotal | $2,129,442 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $2,129,442 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART X, LINE 2: | FormAndLineReferenceDesc |
| Explanation | MANAGEMENT HAS DETERMINED THAT THE ORGANIZATION HAD NO UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE FINANCIAL STATEMENT RECOGNITION. THE ORGANIZATION IS NO LONGER SUBJECT TO AUDITS BY THE APPLICABLE TAXING JURISDICTIONS FOR PERIODS PRIOR TO 2016. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| 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 | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | IRA YANKWITT | PersonNm |
| Title | EXECUTIVE DIRECTOR | TitleTxt |
| Base Compensation Filing Org | $125,459 | BaseCompensationFilingOrgAmt |
| Compensation Based On Rltd Orgs | $0 | CompensationBasedOnRltdOrgsAmt |
| Bonus Filing Organization | $0 | BonusFilingOrganizationAmount |
| Bonus Related Organizations | $0 | BonusRelatedOrganizationsAmt |
| Other Compensation Filing Org | $0 | OtherCompensationFilingOrgAmt |
| Other Compensation Rltd Orgs | $0 | OtherCompensationRltdOrgsAmt |
| Deferred Compensation Flng Org | $3,900 | DeferredCompensationFlngOrgAmt |
| Deferred Comp Rltd Orgs | $0 | DeferredCompRltdOrgsAmt |
| Nontaxable Benefits Filing Org | $26,259 | NontaxableBenefitsFilingOrgAmt |
| Nontaxable Benefits Rltd Orgs | $0 | NontaxableBenefitsRltdOrgsAmt |
| Total Compensation Filing Org | $155,618 | TotalCompensationFilingOrgAmt |
| Total Compensation Rltd Orgs | $0 | TotalCompensationRltdOrgsAmt |
| Comp Report Prior990 Filing Org | $0 | CompReportPrior990FilingOrgAmt |
| Comp Report Prior990 Rltd Orgs | $0 | CompReportPrior990RltdOrgsAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11B | COPIES OF THE FORM 990 ARE ELECTRONICALLY DISTRIBUTED TO THE FULL BOARD PRIOR TO FILING AND MADE AVAILABLE IN HARD COPY TO THE FULL BOARD AT THE NEXT MEETING SUBSEQUENT TO FILING. |
| FORM 990, PART VI, SECTION B, LINE 12C | LAC ADOPTED A WRITTEN CONFLICT OF INTEREST POLICY IN FEBRUARY 2012. ALL OFFICERS AND DIRECTORS ARE REQUIRED TO DISCLOSE ANNUAL INTERESTS THAT COULD GIVE RISE TO CONFLICTS OF INTERESTS. ALL DISCLOSURES OF INTERESTS ARE COMPILED AND REPORTED BY MANAGEMENT TO THE BOARD. THE BOARD SHALL DETERMINE IF THE RESPONSES TO QUESTIONNAIRES ARE APPROPRIATE. |
| FORM 990, PART VI, SECTION B, LINE 15A | LAC MAINTAINS A COMPETITIVE COMPENSATION PLAN FOR THE EXECUTIVE DIRECTOR AND TOP MANAGEMENT OFFICIALS. THE GOVERNANCE COMMITTEE REVIEWS AND ANALYZES COMPARABILITY DATA WHICH IS THEN REVIEWED BY FINANCE COMMITTEE. FINANCE COMMITTEE MAKES RECOMMENDATIONS AND THE FINAL COMPENSATION PLAN IS APPROVED BY THE BOARD OF DIRECTORS. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE GOVERNING DOCUMENTS, CHARTER AND BY-LAWS, AND FINANCIAL REPORTS ARE AVAILABLE TO THE PUBLIC UPON WRITTEN REQUEST ADDRESSED TO AN OFFICER OF THE CORPORATION AT 85 BROAD STREET, 27TH FLOOR, NEW YORK, NY 10004. |
| PART XII, LINE 2C | THIS PROCESS HAS NOT CHANGED FROM PRIOR YEAR. |