2020-07-15T15:07:58-05:00 2019-06-30 BDO USA LLP 8401 GREENSBORO DRIVE 800 MCLEAN VA 22102 990 2018-07-01 953567895 Los Angeles LGBT Center % MIGUEL MEDEL CONTROLLER LOSA 3239937618 1118 N McCadden Place LOS ANGELES CA 90038 MICHAEL J HOLTZMAN CFO 3239937618 2020-07-14 true Marc Berger P01871563 7038930600 108.18.98.230 54621820201975000436 2020-07-15 P 59E4D0DB9883C6416E2DC71DC6F1D77838FA21A0 651D255A1A915A1FDEE8CC96D476D00223E3EE33 2018 2021-01-29 14:40:06Z LORRI L JEAN CEO 1118 N McCadden Place LOS ANGELES CA 90038 139164172 false X https://lalgbtcenter.org X 1972 CA BUILDING A WORLD WHERE LGBT PEOPLE THRIVE AS HEALTHY, EQUAL AND COMPLETE MEMBERS OF SOCIETY. 25 25 850 1450 0 0 39542561 44299432 80082288 90249916 1164617 1517997 -1492707 -1512125 119296759 134555220 6646384 18652489 0 0 41845441 47453299 207270 80686 4115642 60260443 69506563 108959538 135693037 10337221 -1137817 100817667 109414299 14903620 24940626 85914047 84473673 X BUILDING A WORLD WHERE LGBT PEOPLE THRIVE AS HEALTHY, EQUAL AND COMPLETE MEMBERS OF SOCIETY. false false 90873879 0 90400910 See schedule O - "Form 990 Part III lines 4a - 4d Other Program Services" 11606359 0 88045 See schedule O - "Form 990 Part III lines 4a - 4d Other Program Services" 21140862 18652489 0 See schedule O - "Form 990 Part III lines 4a - 4d Other Program Services" 1778643 0 0 Public Affairs 2068039 0 191768 Cultural Arts & Education 1554801 0 5399 LEGAL SERVICES 1502430 0 -1846 Senior Services 315578 0 0 Culinary Arts 7219491 0 195321 130840591 true true false true false false false false false false true false false false true true false true false true true true false true true true false true false true false false false false false false false false true false false false true true false false false true 229 0 true 850 true false false false false false true true false false false false false false X 25 25 true false false false false false false true true false false true true true true true true true true false CA X X MIGUEL MEDEL CONTROLLER 3239937618 1118 N MCCADDEN PL STE 313 LOS ANGELES CA 90038 X Tess Ayers Board Secretary 3.0 0.0 X 0 0 0 LuAnn Boylan Board Member 2.0 0.0 X 0 0 0 Tad Brown Board Member 2.0 0.0 X 0 0 0 Tyler Cassity Treasurer 3.0 0.0 X 0 0 0 Sarah Dusseault Board Member 2.0 0.0 X 0 0 0 Carolyn A Dye Board Member 2.0 0.0 X 0 0 0 Susan Feniger Board Member 2.0 0.0 X 0 0 0 Dean Hansell Board Member 2.0 0.0 X 0 0 0 Michael Lombardo Board Member 2.0 0.0 X 0 0 0 Karim Abay Board Member 2.0 0.0 X 0 0 0 Alfred Fraijo Jr Board Member 2.0 0.0 X 0 0 0 Carlos Medina Board Member 2.0 0.0 X 0 0 0 Michael Mueller Board Member 2.0 0.0 X 0 0 0 Lucinda Moorhead Board Member 2.0 0.0 X 0 0 0 Peter Paige Board Member 2.0 0.0 X 0 0 0 Jayzen Patria Board Member 2.0 0.0 X 0 0 0 Frank Pond Board Member 2.0 0.0 X 0 0 0 Eric M Shore Board Member 2.0 0.0 X 0 0 0 Bruce Vilanch Board Member 2.0 0.0 X 0 0 0 Marki J Knox MD Board Co-chair 5.0 0.0 X 0 0 0 David J Bailey Board Co-chair 5.0 0.0 X 0 0 0 Annie Imhoff Board Member 2.0 0.0 X 0 0 0 Loren S Ostrow Board Member 2.0 0.0 X 0 0 0 Amy Gordon Yanow Board Member 2.0 0.0 X 0 0 0 Don Thomas Board Member 2.0 0.0 X 0 0 0 Lorri L Jean Chief Executive Officer 53.0 2.0 X 628664 0 47369 Darrel Cummings Chief of Staff 53.0 2.0 X 364421 0 10290 Michael J Holtzman Chief Financial Officer 25.0 30.0 X 248300 0 10490 Robert Bolan Medical Director 40.0 0.0 X 287932 0 741 Amir Ahuja Director of Psychiatry 40.0 0.0 X 264461 0 8790 Ward Carpenter Physician 40.0 0.0 X 243139 0 11440 Jason Michael Hall Physician 40.0 0.0 X 229498 0 9790 Matthew Sexter Physician 40.0 0.0 X 211030 0 8790 2477445 0 107700 69 false true false 1220 HIGHLAND LLC 6372 Santa Monica Blvd LOS ANGELES CA 900381620 Rent 764718 BEVERLY RADIOLOGY MEDICAL GROUP 65 N MADISON AVENUE PASEDENA CA 911891418 Medical Imaging Svcs 208821 ELSHIR ENTERPRISES LP 319 S ROBERTSON BLVD BEVERLY HILLS CA 902113602 Rent 167559 IT SAVVY LLC 313 SOUTH ROHLWING ROAD ADDISON IL 601013029 IT SERVICES 161128 BDO USA LLP 515 S FLOWER ST 47TH FLOOR LOS ANGELES CA 90071 AUDIT & TAX SERVICES 127658 5 7242679 22203980 14852773 331121 44299432 PROGRAM SERVICE FEES 621300 90249916 90249916 90249916 1453256 1453256 0 0 71494 107745 -36251 0 -36251 -36251 960875 0 879865 16269 81010 -16269 64741 64741 1638385 7242679 3546836 -1908451 -1908451 56454 58237 -1783 -1783 0 0 0 OTHER INCOME 900099 434360 434360 434360 134555220 90684276 -428488 18421573 18421573 0 230916 230916 0 1297153 293807 598807 404539 0 36882937 31303173 3818938 1760826 0 6209668 5528997 446940 233731 3063541 2623718 298669 141154 0 69596 28607 40989 0 190219 0 190219 0 60000 60000 0 0 80686 80686 96307 0 96307 0 2335153 2218284 89344 27525 1346567 954454 94966 297147 1284601 795080 446950 42571 1762099 891953 783966 86180 0 3656962 3279698 286212 91052 375325 312294 39926 23105 0 105917 70604 7127 28186 38265 29444 7369 1452 0 1243497 1082796 128835 31866 363413 61767 298868 2778 PHARMACEUTICALS 50002616 50002616 CLIENT SERVICES 2450310 2450235 75 MISCELLANEOUS 1425229 286072 1112515 26642 PROGRAM EVENTS 1401100 1252598 13908 134594 1299387 8661905 -8064051 701533 135693037 130840591 736804 4115642 X 3694084 749213 2944871 X 20788025 19430841 0 0 11756734 12785967 8574741 13845549 0 0 0 0 28910100 28910100 881973 978504 2471625 3661434 25472509 15018792 8688284 10453717 16485029 16944598 0 0 0 0 0 0 2261156 2403589 100817667 109414299 11432933 11764481 0 0 1394143 1217941 0 0 0 0 0 0 180300 4936338 0 0 1896244 7021866 14903620 24940626 X 75157121 74849114 5331754 4522641 5425172 5101918 85914047 84473673 100817667 109414299 -1137817 -302557 X false true X true true true X 25645369 24202573 29792105 39542561 44299432 163482040 0 0 25645369 24202573 29792105 39542561 44299432 163482040 1660175 161821865 707494 716806 1160993 957848 1524750 5067891 0 0 0 0 0 0 15614 785682 2052139 753520 434360 4041315 172591246 351822333 0.93760 0.94101 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1000000 1000000 2000000 3000000 60000 59487 119487 250000 250000 500000 750000 false true false false false true 60000 true 68375 false false 128375 false Part II-B, Line 1F THE LOS ANGELES LGBT CENTER PAID $60,000 TO HOLLAND & KNIGHT LLP TO PROVIDE FEDERAL ADVOCACY SERVICES. PART II-B, LINE 1G THE LOS ANGELES LGBT CENTER PAID $68,375 TO EMPLOYEES FOR TIME SPENT TO ADVOCATE TO FEDERAL, STATE, AND LOCAL JURISDICTIONS. 3291913 3291913 13847857 9866385 3981472 2101952 2042648 59304 5744801 3109759 2635042 485986 485986 10453717 0 ANNUITIES PAYABLE 1181174 PAYABLE TO AFFILIATE 5571177 INTEREST PAYABLE 269515 7021866 X 138337388 -302557 592608 3588424 3878475 134458913 96307 96307 134555220 121899616 592608 4084614 4677222 117222394 96307 18374336 18470643 135693037 SCHEDULE D PART X, LINE 2 - FIN 48 (ASC 740) FOOTNOTE The Center is a tax-exempt organization under Section 501(c)(3) of the Internal Revenue Code and Section 23701(d) of the California Revenue and Taxation Code. Accordingly, no provision for income taxes is included in the accompanying consolidated financial statements. The Center has evaluated its tax positions and the certainty as to whether those positions will be sustained in the event of any audit by taxing authorities at the federal and state levels. The primary tax positions evaluated relate to the Center's continued qualification as a tax-exempt organization and whether there are unrelated business income activities that would be taxable. Management has determined that all income tax positions will more likely than not be sustained upon potential audit or examination; therefore, no disclosures of uncertain income tax positions are required. For the years ended June 30, 2019 and 2018, there were no interest or pentalties recorded or included in the Consolidated Statements of Activities and Changes in Net Assets related to taxes. The tax years ended June 30, 2016 and subsequent years remain open to examination by the taxing jurisdictions to which the Center is subject, and they have not been extended beyond the applicable statute of limitations. No examinations are currently in progress. SCHEDULE D, PART XI, LINE 2d COST OF DIRECT BENEFITS TO DONORS: (203,672) SPECIAL EVENTS EXPENSES: 3,546,836 RENTAL EXPENSES: 107,745 RAFFLE EXPENSES: 58,237 REVENUE OF AFFILIATES: 79,278 TOTAL: $3,588,424 SCHEDULE D, PART XII, LINE 2D COST OF DIRECT BENEFITS TO DONORS: (203,672) SPECIAL EVENTS EXPENSES: 3,546,836 RENTAL EXPENSES: 107,745 RAFFLE EXPENSES: 58,237 EXPENSES OF AFFILIATES: 575,468 TOTAL: $4,084,614 true East Asia and the Pacific Grantmaking LGBT Equality 230916 230916 230916 East Asia and the Pacific LGBT EQUALITY 230916 N/A N/A 1 true false false false false false Schedule F, Part I, line 2 Funds are monitored by using copies of receipts submitted to the Center from the organization. They are reviewed to ensure they are budgeted, reasonable, allowable and expensed within the budget period. X X X X X X X true Netzel Grigsby Associates Inc PO BOX 5122 CULVER CITY CA 90231 Capital Campaign false 8018021 -43005 8061026 Marketsmart LLC 6404 IVY LANE SUITE 110 GREENBELT MD 20770 DIRECT MAIL false 34834 -34834 Carol Enters List Co Inc 9663-C MAIN STREET FAIRFAX VA 22032 Direct Mail false 16634 -16634 RAISING MORE MONEY INC DBA BENEV 155 NE 100TH ST SUITE 302 SEATTLE WA 981258015 FUNDRAISING WORKSHOP false 23000 -23000 Veritus Group LLC PO BOX 18294 ASHEVILLE NC 28814 GIFT CONSULTING false 45936 -45936 8018021 77399 7940622 CA AIDS/LIFECYCLE 7411496 7100881 310615 2935244 ANNIVER. GALA 1001546 36712 964834 388920 5 468022 105086 362936 222672 8881064 7242679 1638385 3546836 3546836 -1908451 56454 58237 false 56454 58237 58237 -1783 CA true false false false 1.00000 MIGUEL MEDEL CONTROLLER 1118 North McCadden Place LOS ANGELES CA 90038 false NA true 50809 SCHEDULE G, PART III, LINE 3 Direct Expenses represent the fair market value of the donated raffle items. true AMR Campus QALICB Inc 1625 N SCHRADER BLVD LOS ANGELES CA 90028 815272537 501(C)(3) 18374336 COST CIP Construction CENTERLINK INC PO BOX 24490 FORT LAUDERDALE FL 333074490 522292725 501(C)(3) 16000 737 COST PRINTING PROGRAM SUPPORT SMITHSONIAN NATIONAL MUSEUM OF AMERICAN HISTORY MRC 135 PO BOX 37012 WASHINGTON DC 200137012 530206027 501(C)(3) 10000 PROGRAM SUPPORT 3 0 SCHEDULE I, PART I, LINE 2 - MONITORING GRANTS Ongoing monitoring of sub-recipients by THE LOS ANGELES LGBT CENTER will vary from sub-recipient to sub-recipient, based on the nature of work assigned to each sub-recipient. SCHEDULE I, PART II, COLUMN (H) - PURPOSE OF GRANT OR ASSISTANCE (1)(h) AMR Campus Qalicb, Inc. was formed to develop, construct, maintain, and operate the physical facilities associated with the Anita May Rosenstein Campus Project of the Center. The mixed-use project will provide critical services and housing for at-risk seniors and youth and will also include a new headquarters for the center as well as retail space. (2)(H) CENTERLINK Promotes the development, growth and sustainability of LGBT Community Centers. (3)(H) SMITHSONIAN NATIONAL MUSEUM OF AMERICAN HISTORY PROMOTES HISTORY OF THE LGBT COMMUNITY. X true true X X X X X X false true false false false false false false false Lorri L Jean Chief Executive Officer 416350 0 73800 0 138514 0 35929 0 11440 0 676033 0 0 0 Darrel Cummings Chief of Staff 326539 0 20000 0 17882 0 0 0 10290 0 374711 0 0 0 Michael J Holtzman Chief Financial Officer 238300 0 10000 0 0 0 0 0 10490 0 258790 0 0 0 Robert Bolan Medical Director 287932 0 0 0 0 0 0 0 741 0 288673 0 0 0 Amir Ahuja Director of Psychiatry 264461 0 0 0 0 0 0 0 8790 0 273251 0 0 0 Ward Carpenter Physician 243139 0 0 0 0 0 0 0 11440 0 254579 0 0 0 Jason Michael Hall Physician 229498 0 0 0 0 0 0 0 9790 0 239288 0 0 0 Matthew Sexter Physician 211030 0 0 0 0 0 0 0 8790 0 219820 0 0 0 Schedule J, PART I, LINE 1A The CHIEF OF STAFF and CHIEF EXECUTIVE OFFICER received gross-up PAYMENTS for excess life insurance reported as COMPENSATION LISTED ABOVE. Schedule J, Part II, Line 1 The Center entered into an employment agreement ("Agreement") with the Chief Executive Officer ("CEO") effective June 16, 2012 for a term of ten years. Pursuant to the provisions of the Agreement, since June 2003, the CEO has been earning one month of severance benefits for each year employed as CEO of the Center. The Center has not paid any amounts related to the severance benefits to the CEO. Because the severance benefits are not subject to substantial risk of forfeiture within the meaning of Section 457(f)(3), the Center accrued $120,928 in fiscal year 2019 for one year associated with the severance entitlement. When the CEOs Agreement terminates or expires, the Center will make payment of the severance benefits. The Center also entered into a severance agreement with the Chief Of Staff (COS) which provides for certain severance payments upon resignation or termination without cause any time after July 1, 2017. In fiscal year 2019, the Center accured $0 associated with this severance entitlement. When the COS agreement terminates or expires, the Center will make payment of the severance benefits. X Misc Gen Gifts 40 331121 FMV false false false SCHEDULE M, PART I, LINE 25(B) The organization reports the number of contributions in Part I, column (b). FORM 990, PART III, Line 1 STATEMENT OF PROGRAM SERVICE ACCOMPLISHMENTS Since its inception, THE LOS ANGELES LGBT CENTER (Center) has been building a world where LGBT people thrive as healthy, equal and complete members of society. With total consolidated assets of $191 million, today's Center employs over 700 paid staff and 1,450 volunteers in 10 locations across Los Angeles. The community is served at a rate of nearly 50,000 visits every month. Clients are primarily low and moderate income, and virtually all programs are free or low cost. The Center's many services are tailored specifically for people and include: LGBT healthcare and medication with specialties in HIV/AIDS and transgender care and HIV prevention; counseling and addiction recovery; housing, food, education and employment training for youth experiencing homelessness; essential services and affordable housing for seniors; legal services; advocacy and policy work; cultural arts programs and more.homelessness; essential services and affordable housing for seniors; legal services; advocacy and policy work; cultural arts programs and more. Form 990, Part III, Lines 4a-4d 4A) Health Services: The Center is one of the nations largest and most experienced providers of LGBT health and mental health care. Were also one of the few Federally Qualified Health Centers in the nation specifically for LGBT people. Our medical providers specialize in caring for lesbian and gay people, bisexual men and women, and transgender men and women. We also offer HIV and AIDS specialty care and free HIV and AIDS testing and prevention programs, counseling services, domestic violence services, a clinical research program and a full-service pharmacy. Virtually all OF our services are low-cost or free. 4B) Children, Youth & Family Services: The Center is a vital social safety net for the LGBT community and a safe, welcoming place where individuals can find help, as well as hope, when they most need it. Homeless LGBT youth and their allies turn to us for meals, clothing, counseling, medical care and a wide range of services, including a safe home for a night or for up to 18 months. We also help all LGBT youth reach their full potential through one-on-one mentoring, scholarships, a charter high school, the worlds largest free conference for LGBT Youth (Models of Pride) and much more. To help build stronger families, we provide support services, activities and events for LGBT parents and their children and advocate for them in schools. Were also leading efforts to help end anti-LGBT bigotry on school campuses and even the thought of suicide among LGBT students. And we're revolutionizing the care and treatment of LGBT youth in the foster system to help them not only feel safe and loved, but to develop lasting family connections. 4C) Policy & Community Building Programs: We fight to advance civil rights and freedoms for LGBT people domestically and internationally through education, advocacy and community organizing. We also advocate locally and nationally for policies and funding streams that advance the health and wellness of our diverse community. Because we have unique expertise to strengthen the global LGBT movement, we operate a mentoring program thats developing a new generation of leaders in strategic domestic and international community. 4D-1) Public Affairs: We promote LGBT visibility and awareness in the media, manage all of the Centers external communications, including: e-newsletters, websites, blog, Vanguard magazine, annual report, social media, etc. and create all graphics and marketing/promotional collateral. 4D-2) Cultural Arts & Education: In our galleries, and on our stages, we produce award-winning performances and host exhibitions that reflect and celebrate the lives and experiences of LGBT people. Were just as proud to showcase the work of emerging artists and performers as we are to entertain audiences with shows by celebrities like Kathy Griffin, Alec Mapa, Coco Peru and others. 4D-3) Legal Services: we Provide free or low-cost legal services through an evening legal clinic, referrals to LGBT-sensitive attorneys and assistance with preparing legal documents. This department helps low-income transgender people develop the skills and resources to find employment and matches them with trans-friendly employers, many of which have benefited from our transgender sensitivity trainings. Staff also provides free and low-cost advocacy and support for victims of domestic violence and anti-LGBT hate crimes. 4D-4) Senior Services: Our fast-growing Senior Services Department helps meet many of the life-sustaining needs of LGBT people over the age of 50, including food and case management, while providing a wide array of life- and health-enriching programs/activities that help end the isolation so many experience. We also operate Triangle Square, the world's first-and one of the nation's largest-affordable housing developments for LGBT seniors. one of the nation's largest-affordable housing developments for LGBT seniors. 4D-5) Culinary Arts: Culinary training, meal production, and job placement are the hallmarks of the Los Angeles LGBT Centers Culinary Arts program. Enrolling up to 100 students a year, the program provides the foundation of required culinary skills for students to secure jobs and pursue meaningful careers throughout the Los Angeles restaurant and hospitality sectors. Form 990, Part VI, Sect A, Line 2 GOVERNING BODY AND MANAGEMENT The following board members have a business relationship with Loren S. Ostrow, none of which are related to the Center, Tad Brown, Susan Feniger, Eric M. Shore, Lorri L. Jean, and Michael Lombardo. Form 990, Part VI, Section B, Line 11b Policies The Chief Financial Officer, Controller and Chief Executive Officer respond to questions presented by the accountants. Once a draft of the Form 990 is completed by the accountants, this draft is reviewed by the Chief Financial Officer, Controller and Chief Executive Officer. The draft is also PROVIDED TO the Co-Chairs of the Board of Directors and the Treasurer of the Board of Directors. The final Form 990 is provided to the entire board of directors PRIOR TO FILING. Form 990, Part VI, Section B, Line 12c CONFLICT OF INTEREST POLICY THE CENTER consistently monitors and enforces compliance with this policy by requiring that all board members and key employees review the Conflict of Interest Policy and complete a Disclosure Questionnaire within 60 days of assuming their positions and annually thereafter no later than March 1st. In addition, board members and key employees are advised that, subsequent to the completion of their Disclosure Questionnaire, should they or their affiliated persons develop relationships that might present a conflict of interest, they must immediately disclose such relationships by updating their Questionnaires. Board members and key employees are reminded of this requirement in February of each year. Moreover, advance disclosure is required of any and all interests which the board member or key employee or his/her affiliated persons may have in any matters pending before the Center and the disclosing party shall not participate in any decisions on such matters. Records are kept of all disclosures and, after exercising due diligence, express determinations are made as to whether any actual conflicts of interest exist. If it is determined that a conflict does exist, appropriate action is taken. Form 990, Part VI, Section B, Lines 15a and b PROCESS FOR DETERMINING COMPENSATION The Chief Executive Officer's compensation package was negotiated by an independent compensation committee authorized by the board of directors and comprised of the Co-Chairs of the board. This committee reviewed miscellaneous data regarding the compensation packages of CEO's at comparable organizations, to include a compensation survey conducted expressly for this purpose as well as pre-existing compensation studies and surveys and the Form 990's of other organizations. An independent compensation consultant also was engaged. Ultimately, the terms of the compensation package were approved by the board of directors. An employment contract was signed by the Co-Chairs and the CEO. When the Chief Financial Officer position was being filled DURING FY 2015, an independent compensation committee comprised of the CEO, Chief of Staff and Chief Administrative Officer reviewed miscellaneous data regarding the salaries of CFO's at comparable organizations, to include a compensation survey conducted expressly for this purpose as well as pre-existing compensation studies and surveys and the Form 990's of other organizations. Advice was sought from independent experts in salaries paid to nonprofit CFOs. Prospective salary ranges were discussed with the board Co-Chairs and the Finance Committee and the final salary was disclosed to the board of directors in executive session and approved. For other key employees, similar but less extensive processes were followed, often involving the Director of Human Resources. Form 990, Part VI, Section C, Line 19 DISCLOSURE The Center's financial statements are available on the Center's website at www.lalgbtcenter.org. Other public documents and policies are available to the public upon request. Form 990 Part X, Line 7 On June 23, 2017, the Center entered into a New Markets Tax Credit (NMTC) transaction to help finance the construction of the Anita May Rosenstein Campus. The NMTC Program was designed to stimulate investment and economic growth in low-income communities by offering a seven-year, federal tax credit for Qualified Equity Investments made through investment vehicles known as Community Development Entities (CDEs). CDEs use capital derived from tax credits to make loans to or investments in businesses and projects in low-income areas under favorable economic terms, typical of this type of tax credits-based deals. As part of this transaction, the Center committed to lend $28,910,000 to AMR Campus Investment Fund, LLC. The loan bears an interest rate of 1.0% and matures on June 23, 2041. MCCADDEN CAMPUS LLC 1625 NORTH SCHRADER BLVD LOS ANGELES CA 90028 471608033 REAL ESTATE CA 3032 LA LGBT CTR AMR CAMPUS QALICB INC 1625 NORTH SCHRADER BLVD LOS ANGELES CA 90028 815272537 DEVELOPMENT CA 501(C)3 LINE 12A na true false true false false false false false false false false false false false false false false false false false AMR CAMPUS QALICB INC b 18374336 COST