AMERICAN COUNCIL OF YOUNG POLITICAL LEADERS INC: Form 990, tax year 2018
View the entire original 990 at ProPublica ↗
- Organization
- AMERICAN COUNCIL OF YOUNG POLITICAL LEADERS INC (EIN 52-0845718)
- Tax period
- 2018-01-01 to 2018-12-31
- Filed
- 2019-07-02
- IRS object ID
- 201911839349300801
- Schema version
- 2018v3.1
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2019-07-02T07:06:25-05:00 | ReturnTs |
| Tax Period End | 2018-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 521392008 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | GELMAN ROSENBERG & FREEDMAN | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4550 MONTGOMERY AVE SUITE 650N | AddressLine1Txt |
| City | BETHESDA | CityNm |
| State Abbreviation | MD | StateAbbreviationCd |
| ZIP | 208142930 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2018-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 520845718 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | AMERICAN COUNCIL OF YOUNG POLITICAL | BusinessNameLine1Txt |
| Business Name Line2 | LEADERS | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | AMER | BusinessNameControlTxt |
| Phone | 2028570999 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1030 15TH STREET NW NO 580W | AddressLine1Txt |
| City | WASHINGTON | CityNm |
| State Abbreviation | DC | StateAbbreviationCd |
| ZIP | 20005 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ELIZABETH ROSENBAUM | PersonNm |
| Person Title | CEO | PersonTitleTxt |
| Phone | 2028570999 | PhoneNum |
| Signature | 2019-07-02 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 3019519090 | PhoneNum |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 75.103.231.202 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2019-07-02 | IPDt |
| IP Tm | 08:06:18 | IPTm |
| IP Timezone | ED | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | 71C8F8D40F0960B2A3242B638F72058BB3D98CF3 | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | 04DEF264F4B0ADEE08021D31A542989C5EB02FB4 | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2018 | TaxYr |
| Build TS | 2019-02-21 02:37:17Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | ELIZABETH ROSENBAUM | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1030 15TH STREET NW NO 580W | AddressLine1Txt |
| City | WASHINGTON | CityNm |
| State Abbreviation | DC | StateAbbreviationCd |
| ZIP | 20005 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $3,558,134 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.ACYPL.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1966 | FormationYr |
| Legal Domicile State | DC | LegalDomicileStateCd |
| Activity Or Mission | SEE PART III, LINE 1. | ActivityOrMissionDesc |
| Voting Members Governing Body | 24 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 24 | VotingMembersIndependentCnt |
| Total Employee | 14 | TotalEmployeeCnt |
| Total Volunteers | 24 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $3,812 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $2,887,766 | PYContributionsGrantsAmt |
| CY Contributions Grants | $3,485,402 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $103,928 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $65,942 | CYProgramServiceRevenueAmt |
| PY Investment Income | $687 | PYInvestmentIncomeAmt |
| CY Investment Income | $1,462 | CYInvestmentIncomeAmt |
| PY Other Revenue | -$29,197 | PYOtherRevenueAmt |
| CY Other Revenue | -$21,815 | CYOtherRevenueAmt |
| PY Total Revenue | $2,963,184 | PYTotalRevenueAmt |
| CY Total Revenue | $3,530,991 | 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 | $763,305 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $789,102 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $79,720 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $2,033,698 | PYOtherExpensesAmt |
| CY Other Expenses | $2,635,801 | CYOtherExpensesAmt |
| PY Total Expenses | $2,797,003 | PYTotalExpensesAmt |
| CY Total Expenses | $3,424,903 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $166,181 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $106,088 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $1,049,803 | TotalAssetsBOYAmt |
| Total Assets EOY | $1,155,432 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $424,800 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $424,341 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $625,003 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $731,091 | NetAssetsOrFundBalancesEOYAmt |
| Mission | ACYPL'S MISSION IS TO DESIGN AND CONDUCT BILATERAL AND MULTILATERAL INTERNATIONAL EDUCATIONAL EXCHANGES DESIGNED TO PROMOTE MUTUAL UNDERSTANDING, RESPECT, AND FRIENDSHIP AND TO CULTIVATE LONG-LASTING RELATIONSHIPS AMONG TOMORROW'S GLOBAL POLITICAL AND POLICY LEADERS. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $3,167,471 | ExpenseAmt |
| Revenue | $37,492 | RevenueAmt |
| Desc | INTERNATIONAL EXCHANGES, 8-14 DAYS, AND INTERNATIONAL PROFESSIONAL EXCHANGES, 4-6 WEEKS, ENABLING EMERGING LEADERS (AGED 25 TO 40) TO EXPERIENCE FIRSTHAND THE POLITICAL, POLICY MAKING AND CULTURAL DYNAMICS OF HOST COUNTRIES. THE EXCHANGES ARE CONDUCTED IN PARTNERSHIP WITH ACYPL'S PROGRAM PARTNER ORGANIZATIONS AROUND THE WORLD. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $45,818 | ExpenseAmt |
| Revenue | $28,450 | RevenueAmt |
| Desc | ACYPL CONDUCTS PROGRAMS THROUGHOUT THE YEAR TO PROVIDE ALUMNI WITH OPPORTUNITIES TO ENHANCE THEIR LEADERSHIP SKILLS, FURTHER THEIR INVOLVEMENT IN INTERNATIONAL AFFAIRS AND PUBLIC DIPLOMACY, NETWORK WITH OTHER ALUMNI AND INTERACT WITH NATIONAL AND INTERNATIONAL DECISION MAKERS. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $3,213,289 | 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 | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | Yes (1) | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (1) | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln 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 | 27 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 14 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (1) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (1) | Form990TFiledInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | Yes (1) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | Yes (1) | QuidProQuoContriDisclInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 24 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 24 | 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 | 0 | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | IL | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ELIZABETH ROSENBAUM | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 2028570999 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1030 15TH STREET NW SUITE 580 WEST | AddressLine1Txt |
| City | WASHINGTON | CityNm |
| State Abbreviation | DC | StateAbbreviationCd |
| ZIP | 20005 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (26 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| RICK SMOTKIN | ||||||
| PRESIDENT | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| STACIE WALTERS FUJII | ||||||
| CHAIR | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| BRIAN DIFFELL | ||||||
| TREASURER | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| KEVIN MCLAUGHLIN | ||||||
| SECRETARY | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| KEN GROSS | ||||||
| LEGAL COUNSEL | 1.00 | Yes (X) | $0 | $0 | $0 | |
| MATT SANDERSON | ||||||
| LEGAL COUNSEL | 1.00 | Yes (X) | $0 | $0 | $0 | |
| DWIGHT BUSH | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| ANGIE COOPER | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| AMY DACEY | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| CASSIE FOLK | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JAY FOOTLIK | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| CHRIS HOSEK | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| KYLE HYBL | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| LEO JARDOT | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JOSEPH JONES | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| RIMA KAWAS | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JENNIFER LOWE | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JASON MATTHEWS | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| MAGGIE MICK | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JESSICA MONROE | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| BRYAN PEDERSEN | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JAKE PERRY | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| MATT ROBBINS | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| STEVE SCHALE | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| ELIZABETH ROSENBAUM | ||||||
| CEO | 40.00 | Yes (X) | $147,043 | $0 | $8,381 | |
| SHANNON BILLINGS | ||||||
| CFO & CHIEF OF STAFF | 40.00 | Yes (X) | $126,628 | $0 | $11,095 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $273,671 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $19,476 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 2 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| Fundraising | $85,750 | FundraisingAmt |
| Government Grants | $2,902,411 | GovernmentGrantsAmt |
| All Other Contributions | $497,241 | AllOtherContributionsAmt |
| Total Contributions | $3,485,402 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| CONTRACTS | 900099 | $37,492 | $37,492 |
| CONFERENCE FEES | 900099 | $28,450 | $28,450 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $65,942 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,212 | TotalRevenueColumnAmt |
| Exclusion | $1,212 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $250 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $0 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $250 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $250 | TotalRevenueColumnAmt |
| Exclusion | $250 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $2,700 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $85,750 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $27,143 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$24,443 | TotalRevenueColumnAmt |
| Exclusion | -$24,443 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MISCELLANEOUS | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $2,628 | TotalRevenueColumnAmt |
| Exclusion | $2,628 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $2,628 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $3,530,991 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $65,942 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | -$20,353 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $293,147 | TotalAmt |
| Program Services | $254,378 | ProgramServicesAmt |
| Management And General | $23,831 | ManagementAndGeneralAmt |
| Fundraising | $14,938 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $363,089 | TotalAmt |
| Program Services | $297,527 | ProgramServicesAmt |
| Management And General | $38,380 | ManagementAndGeneralAmt |
| Fundraising | $27,182 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,575 | TotalAmt |
| Program Services | $5,761 | ProgramServicesAmt |
| Management And General | $315 | ManagementAndGeneralAmt |
| Fundraising | $499 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $71,377 | TotalAmt |
| Program Services | $67,316 | ProgramServicesAmt |
| Management And General | $3,508 | ManagementAndGeneralAmt |
| Fundraising | $553 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $54,914 | TotalAmt |
| Program Services | $47,341 | ProgramServicesAmt |
| Management And General | $3,841 | ManagementAndGeneralAmt |
| Fundraising | $3,732 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $98,461 | TotalAmt |
| Program Services | $84,788 | ProgramServicesAmt |
| Management And General | $6,773 | ManagementAndGeneralAmt |
| Fundraising | $6,900 | FundraisingAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,762 | TotalAmt |
| Program Services | $7,164 | ProgramServicesAmt |
| Management And General | $1,020 | ManagementAndGeneralAmt |
| Fundraising | $578 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $270 | TotalAmt |
| Management And General | $270 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $26,987 | TotalAmt |
| Program Services | $17,264 | ProgramServicesAmt |
| Management And General | $8,309 | ManagementAndGeneralAmt |
| Fundraising | $1,414 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $18,715 | TotalAmt |
| Program Services | $15,026 | ProgramServicesAmt |
| Management And General | $1,163 | ManagementAndGeneralAmt |
| Fundraising | $2,526 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $196,316 | TotalAmt |
| Program Services | $161,479 | ProgramServicesAmt |
| Management And General | $21,729 | ManagementAndGeneralAmt |
| Fundraising | $13,108 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,218,398 | TotalAmt |
| Program Services | $2,209,308 | ProgramServicesAmt |
| Management And General | $9,020 | ManagementAndGeneralAmt |
| Fundraising | $70 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,601 | TotalAmt |
| Program Services | $9,536 | ProgramServicesAmt |
| Management And General | $810 | ManagementAndGeneralAmt |
| Fundraising | $255 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $202 | TotalAmt |
| Management And General | $202 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $24,907 | TotalAmt |
| Program Services | $21,170 | ProgramServicesAmt |
| Management And General | $2,178 | ManagementAndGeneralAmt |
| Fundraising | $1,559 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,954 | TotalAmt |
| Program Services | $5,143 | ProgramServicesAmt |
| Management And General | $394 | ManagementAndGeneralAmt |
| Fundraising | $417 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| EQUIP. RENTAL & MAINT. | $7,851 | $4,749 | $2,719 | $383 |
| CREDIT CARD FEES | $7,450 | $2,215 | $5,235 | |
| EQUIPMENT PURCHASES | $4,851 | $1,256 | $3,546 | $49 |
| PAYROLL PROCESSING FEES | $4,709 | $4,077 | $310 | $322 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,367 | TotalAmt |
| Program Services | $6 | ProgramServicesAmt |
| Management And General | $1,361 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,424,903 | TotalAmt |
| Program Services | $3,213,289 | ProgramServicesAmt |
| Management And General | $131,894 | ManagementAndGeneralAmt |
| Fundraising | $79,720 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $343,903 | BOYAmt |
| EOY | $486,621 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $268,288 | BOYAmt |
| EOY | $304,660 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $167,023 | BOYAmt |
| EOY | $134,346 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $84,583 | BOYAmt |
| EOY | $31,790 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $27,082 | BOYAmt |
| EOY | $33,439 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $162,275 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $44,174 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $112,449 | BOYAmt |
| EOY | $118,101 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $46,475 | BOYAmt |
| EOY | $46,475 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,049,803 | BOYAmt |
| EOY | $1,155,432 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $173,004 | BOYAmt |
| EOY | $108,062 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $251,796 | BOYAmt |
| EOY | $316,279 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $424,800 | BOYAmt |
| EOY | $424,341 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $598,223 | BOYAmt |
| EOY | $704,672 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $26,780 | BOYAmt |
| EOY | $26,419 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $625,003 | BOYAmt |
| EOY | $731,091 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,049,803 | BOYAmt |
| EOY | $1,155,432 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $106,088 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | Yes (1) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (1) | FederalGrantAuditPerformedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $2,268,929 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,897,283 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $3,219,790 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,887,766 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $3,485,402 | CurrentTaxYearAmt |
| Total | $14,759,170 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $2,268,929 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,897,283 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $3,219,790 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,887,766 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $3,485,402 | CurrentTaxYearAmt |
| Total | $14,759,170 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | $14,759,170 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $296 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $587 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $515 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $687 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,212 | CurrentTaxYearAmt |
| Total | $3,297 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $12 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $294 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $3,367 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $75 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,628 | CurrentTaxYearAmt |
| Total | $6,376 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $14,768,843 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $386,405 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.99930 | PublicSupportCY170Pct |
| Public Support PY170 | 0.99950 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule B IRS990ScheduleB
Schedule D IRS990ScheduleD
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $67,028 | OtherCostOrOtherBasisAmt |
| Depreciation | $6,591 | DepreciationAmt |
| Book Value | $60,437 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $95,247 | OtherCostOrOtherBasisAmt |
| Depreciation | $37,583 | DepreciationAmt |
| Book Value | $57,664 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $118,101 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)
| DescDesc | AmtAmt |
|---|---|
| DEFERRED RENT | $271,559 |
| LEASE PAYABLE | $9,525 |
| REFUNDABLE ADVANCE | $35,195 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $316,279 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $3,966,736 | TotalRevEtcAuditedFinclStmtAmt |
| Donated Services And Use Fclts | $408,602 | DonatedServicesAndUseFcltsAmt |
| Other Revenue | $27,143 | OtherRevenueAmt |
| Revenue Not Reported | $435,745 | RevenueNotReportedAmt |
| Revenue Subtotal | $3,530,991 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $3,530,991 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $3,860,648 | TotExpnsEtcAuditedFinclStmtAmt |
| Donated Services Use Fclts | $408,602 | DonatedServicesUseFcltsAmt |
| Other Expenses Included | $27,143 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $435,745 | ExpensesNotReportedAmt |
| Expenses Subtotal | $3,424,903 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $3,424,903 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART X, LINE 2: | FOR THE YEAR ENDED DECEMBER 31, 2018, 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 27,143. 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 27,143. FINANCIAL STATEMENTS AND NETTED AGAINST REVENUE ON FORM 990, PART VIII, LINE 8B. |
Schedule F IRS990ScheduleF
Account Activities Outside US AccountActivitiesOutsideUSGrp (7 entries)
| RegionRegionTxt | OfficesOfficesCnt | EmployeeEmployeeCnt | Type Of Activities ConductedTypeOfActivitiesConductedTxt | Specific Services ProvidedSpecificServicesProvidedTxt | Region Total ExpendituresRegionTotalExpendituresAmt |
|---|---|---|---|---|---|
| EAST ASIA AND THE PACIFIC | 0 | 0 | PROGRAM SERVICE ACTIVITIES | HOTELS, MEALS, TRANSPORTATION, TRANSLATION, CULTURAL | $58,078 |
| EUROPE (INCLUDING ICELAND & GREENLAND) | 0 | 0 | PROGRAM SERVICE ACTIVITIES | HOTELS, MEALS, TRANSPORTATION, TRANSLATION, CULTURAL | $11,080 |
| MIDDLE EAST AND NORTH AFRICA | 0 | 0 | PROGRAM SERVICE ACTIVITIES | HOTELS, MEALS, TRANSPORTATION, TRANSLATION, CULTURAL | $21,774 |
| RUSSIA AND NEIGHBORING STATES | 0 | 0 | PROGRAM SERVICE ACTIVITIES | HOTELS, MEALS, TRANSPORTATION, TRANSLATION, CULTURAL | $10,210 |
| SOUTH AMERICA | 0 | 0 | PROGRAM SERVICE ACTIVITIES | HOTELS, MEALS, TRANSPORTATION, TRANSLATION, CULTURAL | $453 |
| SOUTH ASIA | 0 | 0 | PROGRAM SERVICE ACTIVITIES | ADMINISTRATIVE FEES AND TAXES, HOTELS, MEALS, TRANSPORTATION, TRANSLATION, CULTURAL | $26,865 |
| SUB-SAHARAN AFRICA | 0 | 0 | PROGRAM SERVICE ACTIVITIES | HOTELS, MEALS, TRANSPORTATION, TRANSLATION, CULTURAL | $2,193 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Offices | 0 | SubtotalOfficesCnt |
| Subtotal Employees | 0 | SubtotalEmployeesCnt |
| Continuation Total Office | 0 | ContinuationTotalOfficeCnt |
| Continuation Total Employee | 0 | ContinuationTotalEmployeeCnt |
| Total Office | 0 | TotalOfficeCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Subtotal Spent | $130,653 | SubtotalSpentAmt |
| Continuation Spent | $0 | ContinuationSpentAmt |
| Total Spent | $130,653 | TotalSpentAmt |
| Transfer To Foreign Corp | 0 | TransferToForeignCorpInd |
| Interest In Foreign Trust | 0 | InterestInForeignTrustInd |
| Foreign Corp Ownership | 0 | ForeignCorpOwnershipInd |
| Passive Foreign Investmest Co | 0 | PassiveForeignInvestmestCoInd |
| Foreign Partnership | 0 | ForeignPartnershipInd |
| Boycott Countries | 0 | BoycottCountriesInd |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | HONORS EVENT | Event1Nm |
| Gross Receipts Event1 | $88,450 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $85,750 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $2,700 | GrossRevenueEvent1Amt |
| Non Cash Prizes Event1 | $201 | NonCashPrizesEvent1Amt |
| Food And Beverage Event1 | $4,359 | FoodAndBeverageEvent1Amt |
| Other Direct Expenses Event1 | $22,583 | OtherDirectExpensesEvent1Amt |
| Gross Receipts Total | $88,450 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $85,750 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $2,700 | GrossRevenueTotalEventsAmt |
| Non Cash Prizes Total Events | $201 | NonCashPrizesTotalEventsAmt |
| Food And Beverage Total Events | $4,359 | FoodAndBeverageTotalEventsAmt |
| Oth Direct Expnss Total Events | $22,583 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $27,143 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | -$24,443 | NetIncomeSummaryAmt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | Yes (1) | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ELIZABETH ROSENBAUM | PersonNm |
| Title | CEO | TitleTxt |
| Base Compensation Filing Org | $132,043 | BaseCompensationFilingOrgAmt |
| Compensation Based On Rltd Orgs | $0 | CompensationBasedOnRltdOrgsAmt |
| Bonus Filing Organization | $15,000 | 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 | $4,481 | NontaxableBenefitsFilingOrgAmt |
| Nontaxable Benefits Rltd Orgs | $0 | NontaxableBenefitsRltdOrgsAmt |
| Total Compensation Filing Org | $155,424 | TotalCompensationFilingOrgAmt |
| Total Compensation Rltd Orgs | $0 | TotalCompensationRltdOrgsAmt |
| Comp Report Prior990 Filing Org | $0 | CompReportPrior990FilingOrgAmt |
| Comp Report Prior990 Rltd Orgs | $0 | CompReportPrior990RltdOrgsAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 7 | FormAndLineReferenceDesc |
| Explanation | DURING 2018, ACYPL PAID THE FOLLOWING INCENTIVE AWARDS: ELIZABETH ROSENBAUM - $15,000 SHANNON BILLINGS - $10,000 | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11B | THE FORM 990 WAS PREPARED BY THE OUTSIDE ACCOUNTANTS AND REVIEWED IN DETAIL BY MANAGEMENT AND THE EXECUTIVE COMMITTEE. THE FORM 990 WAS THEN SENT TO THE FULL BOARD BEFORE FILING WITH THE IRS. |
| FORM 990, PART VI, SECTION B, LINE 12C | ANNUALLY, MANAGEMENT DISTRIBUTES THE CONFLICT OF INTEREST POLICY IN PERSON AND VIA E-MAIL TO ALL BOARD MEMBERS AND STAFF DURING EACH MARCH BOARD MEETING. ALL TRUSTEES ARE REQUIRED TO ANNUALLY READ AND SIGN A CONFLICT OF INTEREST POLICY STATEMENT AND TO IMMEDIATELY NOTIFY THE BOARD CHAIR AND CEO WHEN A CONFLICT ARISES. ONCE THE BOARD CHAIR AND CEO ARE MADE AWARE OF A CONFLICT, THEY DECIDE HOW TO ADDRESS THE ISSUE. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE ACYPL CEO'S PERFORMANCE IS REVIEWED AND EVALUATED BY THE BOARD'S EXECUTIVE COMMITTEE. COMPENSATION IS BASED ON THE ORGANIZATIONAL BUDGET AND MARKET VALUE CONSIDERATIONS. THE CEO'S AGREED-UPON SALARY IS THEN APPROVED AS PART OF THE ORGANIZATIONAL BUDGETING PROCESS. THE REVIEW IS DOCUMENTED IN THE EMPLOYEE'S FILE. THE CEO'S PERFORMANCE WAS EVALUATED IN JUNE OF 2018 AND HER COMPENSATION WAS REVIEWED AS PART OF THE ANNUAL BUDGET PROCESS IN DECEMBER 2018. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST. |
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