AMERICAN COUNCIL OF YOUNG POLITICAL LEADERS INC: Form 990, tax year 2019

View the entire original 990 at ProPublica ↗

Organization
AMERICAN COUNCIL OF YOUNG POLITICAL LEADERS INC (EIN 52-0845718)
Tax period
2019-01-01 to 2019-12-31
Filed
2020-08-31
IRS object ID
202012449349301336
Schema version
2019v5.1
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

FieldValueIRS element (for citing)
Return2020-08-31T14:18:50-05:00ReturnTs
Tax Period End2019-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN521392008PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1GELMAN ROSENBERG & FREEDMANBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line14550 MONTGOMERY AVE SUITE 800NAddressLine1Txt
CityBETHESDACityNm
State AbbreviationMDStateAbbreviationCd
ZIP208142930ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2019-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN520845718EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1AMERICAN COUNCIL OF YOUNG POLITICALBusinessNameLine1Txt
Business Name Line2LEADERSBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlAMERBusinessNameControlTxt
Phone2028570999PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11030 15TH STREET NW NO 580WAddressLine1Txt
CityWASHINGTONCityNm
State AbbreviationDCStateAbbreviationCd
ZIP20005ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonELIZABETH ROSENBAUMPersonNm
Person TitleCEOPersonTitleTxt
Phone2028570999PhoneNum
Signature2020-08-31SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonRICHARD J LOCASTRO CPAPreparerPersonNm
PTINP00288314PTIN
Phone3019519090PhoneNum

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address75.103.231.202IPv4AddressTxt
FieldValueIRS element (for citing)
IP2020-08-31IPDt
IP Tm15:18:42IPTm
IP TimezoneEDIPTimezoneCd
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device Id5875A248B998C883929149C1EC584A9141C43956AtSubmissionCreationDeviceId
At Submission Filing Device IdFF1BB6DC2D4FE76892C1E2007D1F7311819784AEAtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2019TaxYr
Build TS2020-11-19 02:30:22ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerELIZABETH ROSENBAUMPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line11030 15TH STREET NW NO 580WAddressLine1Txt
CityWASHINGTONCityNm
State AbbreviationDCStateAbbreviationCd
ZIP20005ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$3,458,741GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.ACYPL.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1966FormationYr
Legal Domicile StateDCLegalDomicileStateCd
Activity Or MissionSEE PART III, LINE 1.ActivityOrMissionDesc
Voting Members Governing Body24VotingMembersGoverningBodyCnt
Voting Members Independent24VotingMembersIndependentCnt
Total Employee14TotalEmployeeCnt
Total Volunteers24TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$3,485,402PYContributionsGrantsAmt
CY Contributions Grants$3,383,241CYContributionsGrantsAmt
PY Program Service Revenue$65,942PYProgramServiceRevenueAmt
CY Program Service Revenue$68,464CYProgramServiceRevenueAmt
PY Investment Income$1,462PYInvestmentIncomeAmt
CY Investment Income$3,086CYInvestmentIncomeAmt
PY Other Revenue-$21,815PYOtherRevenueAmt
CY Other Revenue-$4,489CYOtherRevenueAmt
PY Total Revenue$3,530,991PYTotalRevenueAmt
CY Total Revenue$3,450,302CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$789,102PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$842,062CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$99,870CYTotalFundraisingExpenseAmt
PY Other Expenses$2,635,801PYOtherExpensesAmt
CY Other Expenses$2,554,947CYOtherExpensesAmt
PY Total Expenses$3,424,903PYTotalExpensesAmt
CY Total Expenses$3,397,009CYTotalExpensesAmt
PY Revenues Less Expenses$106,088PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$53,293CYRevenuesLessExpensesAmt
Total Assets BOY$1,155,432TotalAssetsBOYAmt
Total Assets EOY$1,462,255TotalAssetsEOYAmt
Total Liabilities BOY$424,341TotalLiabilitiesBOYAmt
Total Liabilities EOY$677,871TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$731,091NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$784,384NetAssetsOrFundBalancesEOYAmt
MissionACYPL'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 Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$3,122,077ExpenseAmt
Revenue$14,464RevenueAmt
DescINTERNATIONAL 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.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$37,036ExpenseAmt
Revenue$54,000RevenueAmt
DescACYPL 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
FieldValueIRS element (for citing)
Total Program Service Expenses$3,159,113TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign ActivitiesYes (1)ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising ActivitiesYes (1)FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document18IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee14EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo ContributionsYes (1)QuidProQuoContributionsInd
Quid Pro Quo Contri DisclYes (1)QuidProQuoContriDisclInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members24GoverningBodyVotingMembersCnt
Independent Voting Member24IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldILStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1ELIZABETH ROSENBAUMBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone2028570999PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11030 15TH STREET NW SUITE 580 WESTAddressLine1Txt
CityWASHINGTONCityNm
State AbbreviationDCStateAbbreviationCd
ZIP20005ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (26 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
RICK SMOTKIN
PRESIDENT1.00Yes (X)Yes (X)$0$0$0
STACIE WALTERS FUJII
CHAIR1.00Yes (X)Yes (X)$0$0$0
BRIAN DIFFELL
TREASURER1.00Yes (X)Yes (X)$0$0$0
KEVIN MCLAUGHLIN
SECRETARY1.00Yes (X)Yes (X)$0$0$0
KEN GROSS
LEGAL COUNSEL1.00Yes (X)$0$0$0
MATT SANDERSON
LEGAL COUNSEL1.00Yes (X)$0$0$0
DWIGHT BUSH
TRUSTEE1.00Yes (X)$0$0$0
ANGIE COOPER
TRUSTEE1.00Yes (X)$0$0$0
AMY DACEY
TRUSTEE1.00Yes (X)$0$0$0
CASSIE FOLK
TRUSTEE1.00Yes (X)$0$0$0
JAY FOOTLIK
TRUSTEE1.00Yes (X)$0$0$0
CHRIS HOSEK
TRUSTEE1.00Yes (X)$0$0$0
KYLE HYBL
TRUSTEE1.00Yes (X)$0$0$0
LEO JARDOT
TRUSTEE1.00Yes (X)$0$0$0
JOSEPH JONES
TRUSTEE1.00Yes (X)$0$0$0
RIMA KAWAS
TRUSTEE1.00Yes (X)$0$0$0
JENNIFER LOWE
TRUSTEE1.00Yes (X)$0$0$0
JASON MATTHEWS
TRUSTEE1.00Yes (X)$0$0$0
MAGGIE MICK
TRUSTEE1.00Yes (X)$0$0$0
JESSICA MONROE
TRUSTEE1.00Yes (X)$0$0$0
BRYAN PEDERSEN
TRUSTEE1.00Yes (X)$0$0$0
JAKE PERRY
TRUSTEE1.00Yes (X)$0$0$0
MATT ROBBINS
TRUSTEE1.00Yes (X)$0$0$0
STEVE SCHALE
TRUSTEE1.00Yes (X)$0$0$0
ELIZABETH ROSENBAUM
CEO40.00Yes (X)$152,973$0$9,114
SHANNON BILLINGS
CFO & CHIEF OF STAFF40.00Yes (X)$127,145$0$12,145
FieldValueIRS element (for citing)
Total Reportable Comp From Org$280,118TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$21,259TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K2IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
Fundraising$68,151FundraisingAmt
Government Grants$2,763,889GovernmentGrantsAmt
All Other Contributions$551,201AllOtherContributionsAmt
Noncash Contributions$6,807NoncashContributionsAmt
Total Contributions$3,383,241TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
CONFERENCE FEES900099$54,000$54,000
CONTRACTS900099$14,464$14,464
FieldValueIRS element (for citing)
Total Program Service Revenue$68,464TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$3,086TotalRevenueColumnAmt
Exclusion$3,086ExclusionAmt
FieldValueIRS element (for citing)
Fundraising Gross Income$3,950FundraisingGrossIncomeAmt
Contri Rpt Fundraising Event$68,151ContriRptFundraisingEventAmt
Fundraising Direct Expenses$8,439FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column-$4,489TotalRevenueColumnAmt
Exclusion-$4,489ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$3,450,302TotalRevenueColumnAmt
Related Or Exempt Func Income$68,464RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion-$1,403ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$301,377TotalAmt
Program Services$261,742ProgramServicesAmt
Management And General$24,338ManagementAndGeneralAmt
Fundraising$15,297FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$399,894TotalAmt
Program Services$317,454ProgramServicesAmt
Management And General$37,834ManagementAndGeneralAmt
Fundraising$44,606FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$6,966TotalAmt
Program Services$5,801ProgramServicesAmt
Management And General$404ManagementAndGeneralAmt
Fundraising$761FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$74,519TotalAmt
Program Services$63,295ProgramServicesAmt
Management And General$5,107ManagementAndGeneralAmt
Fundraising$6,117FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$59,306TotalAmt
Program Services$50,182ProgramServicesAmt
Management And General$4,426ManagementAndGeneralAmt
Fundraising$4,698FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$116,064TotalAmt
Program Services$94,229ProgramServicesAmt
Management And General$21,835ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$8,984TotalAmt
Program Services$7,549ProgramServicesAmt
Management And General$636ManagementAndGeneralAmt
Fundraising$799FundraisingAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$335TotalAmt
Management And General$335ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$26,805TotalAmt
Program Services$22,516ProgramServicesAmt
Management And General$2,347ManagementAndGeneralAmt
Fundraising$1,942FundraisingAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$27,496TotalAmt
Program Services$23,413ProgramServicesAmt
Management And General$1,939ManagementAndGeneralAmt
Fundraising$2,144FundraisingAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$185,792TotalAmt
Program Services$159,116ProgramServicesAmt
Management And General$13,053ManagementAndGeneralAmt
Fundraising$13,623FundraisingAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$2,109,825TotalAmt
Program Services$2,100,782ProgramServicesAmt
Management And General$9,043ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$10,651TotalAmt
Program Services$7,207ProgramServicesAmt
Management And General$3,458ManagementAndGeneralAmt
Fundraising-$14FundraisingAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$27,929TotalAmt
Program Services$23,843ProgramServicesAmt
Management And General$1,964ManagementAndGeneralAmt
Fundraising$2,122FundraisingAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$6,869TotalAmt
Program Services$5,926ProgramServicesAmt
Management And General$456ManagementAndGeneralAmt
Fundraising$487FundraisingAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtManagement And GeneralManagementAndGeneralAmtFundraisingFundraisingAmtProgram ServicesProgramServicesAmt
CREDIT CARD PROC. FEES$7,762$1,429$6,333
EQUIP. RENTAL & MAINT.$7,304$766$521$6,017
BAD DEBT$6,344$6,344
MISCELLANEOUS$5,714$349$334$5,031

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$7,073TotalAmt
Program Services$5,010ProgramServicesAmt
Management And General$1,963ManagementAndGeneralAmt
Fundraising$100FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$3,397,009TotalAmt
Program Services$3,159,113ProgramServicesAmt
Management And General$138,026ManagementAndGeneralAmt
Fundraising$99,870FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$486,621BOYAmt
EOY$612,809EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$304,660BOYAmt
EOY$304,305EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$134,346BOYAmt
EOY$331,202EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$31,790BOYAmt
EOY$6,777EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$33,439BOYAmt
EOY$27,004EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$205,785LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$72,102LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$118,101BOYAmt
EOY$133,683EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$46,475BOYAmt
EOY$46,475EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$1,155,432BOYAmt
EOY$1,462,255EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$108,062BOYAmt
EOY$366,294EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$316,279BOYAmt
EOY$311,577EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$424,341BOYAmt
EOY$677,871EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$704,672BOYAmt
EOY$784,350EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$26,419BOYAmt
EOY$34EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$731,091BOYAmt
EOY$784,384EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,155,432BOYAmt
EOY$1,462,255EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$53,293ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit RequiredYes (1)FederalGrantAuditRequiredInd
Federal Grant Audit PerformedYes (1)FederalGrantAuditPerformedInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$2,897,283CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$3,219,790CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$2,887,766CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$3,485,402CurrentTaxYearMinus1YearAmt
Current Tax Year$3,383,241CurrentTaxYearAmt
Total$15,873,482TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$2,897,283CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$3,219,790CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$2,887,766CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$3,485,402CurrentTaxYearMinus1YearAmt
Current Tax Year$3,383,241CurrentTaxYearAmt
Total$15,873,482TotalAmt
FieldValueIRS element (for citing)
Public Support Total170$15,873,482PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$587CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$515CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$687CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,212CurrentTaxYearMinus1YearAmt
Current Tax Year$3,086CurrentTaxYearAmt
Total$6,087TotalAmt

Other Income170 OtherIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$294CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$3,367CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$75CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$2,628CurrentTaxYearMinus1YearAmt
Total$6,364TotalAmt
FieldValueIRS element (for citing)
Total Support$15,885,933TotalSupportAmt
Gross Receipts Rltd Activities$429,969GrossReceiptsRltdActivitiesAmt
Public Support CY1700.99920PublicSupportCY170Pct
Public Support PY1700.99930PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$110,538OtherCostOrOtherBasisAmt
Depreciation$16,578DepreciationAmt
Book Value$93,960BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$95,247OtherCostOrOtherBasisAmt
Depreciation$55,524DepreciationAmt
Book Value$39,723BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$133,683TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDescAmtAmt
DEFERRED RENT$305,274
LEASE PAYABLE$6,303
FieldValueIRS element (for citing)
Total Liability$311,577TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$3,892,040TotalRevEtcAuditedFinclStmtAmt
Donated Services And Use Fclts$433,299DonatedServicesAndUseFcltsAmt
Other Revenue$8,439OtherRevenueAmt
Revenue Not Reported$441,738RevenueNotReportedAmt
Revenue Subtotal$3,450,302RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$3,450,302TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$3,838,747TotExpnsEtcAuditedFinclStmtAmt
Donated Services Use Fclts$433,299DonatedServicesUseFcltsAmt
Other Expenses Included$8,439OtherExpensesIncludedAmt
Expenses Not Reported$441,738ExpensesNotReportedAmt
Expenses Subtotal$3,397,009ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$3,397,009TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
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 8,439. FINANCIAL STATEMENTS AND NETTED AGAINST REVENUE ON FORM 990, PART VIII, LINE 8B.
PART XII, LINE 2D - OTHER ADJUSTMENTS:FUNDRAISING EVENT EXPENSES REPORTED AS EXPENSE ON THE 8,439. FINANCIAL STATEMENTS AND NETTED AGAINST REVENUE ON FORM 990, PART VIII, LINE 8B.

Schedule F IRS990ScheduleF

Account Activities Outside US AccountActivitiesOutsideUSGrp (6 entries)

RegionRegionTxtOfficesOfficesCntEmployeeEmployeeCntType Of Activities ConductedTypeOfActivitiesConductedTxtSpecific Services ProvidedSpecificServicesProvidedTxtRegion Total ExpendituresRegionTotalExpendituresAmt
EAST ASIA AND THE PACIFIC00PROGRAM SERVICE ACTIVITIESHOTELS, MEALS, TRANSPORTATION, TRANSLATION, CULTURAL$97,158
EUROPE00PROGRAM SERVICE ACTIVITIESHOTELS, MEALS, TRANSPORTATION, TRANSLATION, CULTURAL$18,550
MIDDLE EAST AND NORTH AFRICA00PROGRAM SERVICE ACTIVITIESHOTELS, MEALS, TRANSPORTATION, TRANSLATION, CULTURAL$1,067
NORTH AMERICA00PROGRAM SERVICE ACTIVITIESHOTELS, MEALS, TRANSPORTATION, TRANSLATION, CULTURAL$36,607
SUB-SAHARAN AFRICA00PROGRAM SERVICE ACTIVITIESHOTELS, MEALS, TRANSPORTATION, TRANSLATION, CULTURAL$7,066
SOUTH ASIA00PROGRAM SERVICE ACTIVITIESHOTELS, MEALS, TRANSPORTATION, TRANSLATION, CULTURAL$12,824
FieldValueIRS element (for citing)
Subtotal Offices0SubtotalOfficesCnt
Subtotal Employees0SubtotalEmployeesCnt
Continuation Total Office0ContinuationTotalOfficeCnt
Continuation Total Employee0ContinuationTotalEmployeeCnt
Total Office0TotalOfficeCnt
Total Employee0TotalEmployeeCnt
Subtotal Spent$173,272SubtotalSpentAmt
Continuation Spent$0ContinuationSpentAmt
Total Spent$173,272TotalSpentAmt
Transfer To Foreign Corp0TransferToForeignCorpInd
Interest In Foreign Trust0InterestInForeignTrustInd
Foreign Corp Ownership0ForeignCorpOwnershipInd
Passive Foreign Investmest Co0PassiveForeignInvestmestCoInd
Foreign Partnership0ForeignPartnershipInd
Boycott CountriesYes (1)BoycottCountriesInd

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART III ACCOUNTING METHOD:FormAndLineReferenceDesc

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

FieldValueIRS element (for citing)
Event1HONORS EVENTEvent1Nm
Gross Receipts Event1$72,101GrossReceiptsEvent1Amt
Charitable Contri Event1$68,151CharitableContriEvent1Amt
Gross Revenue Event1$3,950GrossRevenueEvent1Amt
Non Cash Prizes Event1$268NonCashPrizesEvent1Amt
Food And Beverage Event1$6,120FoodAndBeverageEvent1Amt
Other Direct Expenses Event1$2,051OtherDirectExpensesEvent1Amt
Gross Receipts Total$72,101GrossReceiptsTotalAmt
Charitable Contributions Tot$68,151CharitableContributionsTotAmt
Gross Revenue Total Events$3,950GrossRevenueTotalEventsAmt
Non Cash Prizes Total Events$268NonCashPrizesTotalEventsAmt
Food And Beverage Total Events$6,120FoodAndBeverageTotalEventsAmt
Oth Direct Expnss Total Events$2,051OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events$8,439DirectExpenseSummaryEventsAmt
Net Income Summary-$4,489NetIncomeSummaryAmt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Compensation SurveyYes (X)CompensationSurveyInd
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org0CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs0CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org0CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs0CompBsdNetEarnsRltdOrgsInd
Any Non Fixed PaymentsYes (1)AnyNonFixedPaymentsInd
Initial Contract Exception0InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

FieldValueIRS element (for citing)
PersonELIZABETH ROSENBAUMPersonNm
TitleCEOTitleTxt
Base Compensation Filing Org$137,973BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs$0CompensationBasedOnRltdOrgsAmt
Bonus Filing Organization$15,000BonusFilingOrganizationAmount
Bonus Related Organizations$0BonusRelatedOrganizationsAmt
Other Compensation Filing Org$0OtherCompensationFilingOrgAmt
Other Compensation Rltd Orgs$0OtherCompensationRltdOrgsAmt
Deferred Compensation Flng Org$4,102DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs$0DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org$5,012NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs$0NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org$162,087TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs$0TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org$0CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs$0CompReportPrior990RltdOrgsAmt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I, LINE 7FormAndLineReferenceDesc
ExplanationDURING 2019, ACYPL PAID THE FOLLOWING INCENTIVE AWARDS: ELIZABETH ROSENBAUM - $15,000 SHANNON BILLINGS - $5,000ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11BTHE 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 12CANNUALLY, 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 15ATHE 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 19THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST.

Comments

Anonymous: no account or email. Up to 2,000 characters, at most one link. Comments are checked automatically; some wait for review.