LEADERSHIP COUNSEL FOR JUSTICE AND ACCOUNTABILITY: Form 990, tax year 2018

View the entire original 990 at ProPublica ↗

Organization: LEADERSHIP COUNSEL FOR JUSTICE AND ACCOUNTABILITY (EIN 46-1517800)
Tax period: 2018-01-01 to 2018-12-31
Filed: 2019-10-28
IRS object ID: 201913019349301686
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
Form 990
Schedule A
Schedule B
Schedule C
Schedule D
Schedule I
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2019-10-28T22:12:33-05:00	ReturnTs
Tax Period End	2018-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	910189318	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	MOSS ADAMS LLP	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	101 SECOND STREET SUITE 900	AddressLine1Txt
City	SAN FRANCISCO	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	94105	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	461517800	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	LEADERSHIP COUNSEL FOR JUSTICE AND	BusinessNameLine1Txt
Business Name Line2	ACCOUNTABILITY	BusinessNameLine2Txt

Field	Value	IRS element (for citing)
Business Name Control	LEAD	BusinessNameControlTxt
Phone	5593692790	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	764 P STREET NO 012	AddressLine1Txt
City	FRESNO	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	93721	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	KAYLON HAMMOND	PersonNm
Person Title	DIRECTOR OF OPERATIONS	PersonTitleTxt
Phone	5593692790	PhoneNum
Signature	2019-10-28	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	MICHAEL LUMSDEN	PreparerPersonNm
PTIN	P01262236	PTIN
Phone	4159561500	PhoneNum
Preparation	2019-10-28	PreparationDt

Filing Security Information FilingSecurityInformation

IP Address IPAddress

Field	Value	IRS element (for citing)
I Pv4 Address	12.129.4.211	IPv4AddressTxt

Field	Value	IRS element (for citing)
IP	2019-10-28	IPDt
IP Tm	12:35:37	IPTm
IP Timezone	PD	IPTimezoneCd
Filing License Type	P	FilingLicenseTypeCd
At Submission Creation Device Id	32BFBF1104AA8EEBC72962A0CCB0C2C16BC479E3	AtSubmissionCreationDeviceId
At Submission Filing Device Id	32BFBF1104AA8EEBC72962A0CCB0C2C16BC479E3	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	VERONICA GARIBAY	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	764 P STREET NO 012	AddressLine1Txt
City	FRESNO	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	93721	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$3,057,102	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	WWW.LEADERSHIPCOUNSEL.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	2012	FormationYr
Legal Domicile State	CA	LegalDomicileStateCd
Activity Or Mission	TO ERADICATE INJUSTICE, ADVOCATE FOR SOUND POLICY, AND SECURE EQUAL ACCESS TO OPPORTUNITY.	ActivityOrMissionDesc
Voting Members Governing Body	5	VotingMembersGoverningBodyCnt
Voting Members Independent	3	VotingMembersIndependentCnt
Total Employee	20	TotalEmployeeCnt
Total Volunteers	3	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$0	PYContributionsGrantsAmt
CY Contributions Grants	$2,877,188	CYContributionsGrantsAmt
PY Program Service Revenue	$0	PYProgramServiceRevenueAmt
CY Program Service Revenue	$4,000	CYProgramServiceRevenueAmt
PY Investment Income	$0	PYInvestmentIncomeAmt
CY Investment Income	$2	CYInvestmentIncomeAmt
PY Other Revenue	$0	PYOtherRevenueAmt
CY Other Revenue	$175,912	CYOtherRevenueAmt
PY Total Revenue	$0	PYTotalRevenueAmt
CY Total Revenue	$3,057,102	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$17,194	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$0	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$264,097	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$10,964	CYTotalFundraisingExpenseAmt
PY Other Expenses	$0	PYOtherExpensesAmt
CY Other Expenses	$138,421	CYOtherExpensesAmt
PY Total Expenses	$0	PYTotalExpensesAmt
CY Total Expenses	$419,712	CYTotalExpensesAmt
PY Revenues Less Expenses	$0	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$2,637,390	CYRevenuesLessExpensesAmt
Total Assets BOY	$0	TotalAssetsBOYAmt
Total Assets EOY	$2,773,750	TotalAssetsEOYAmt
Total Liabilities BOY	$0	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$136,360	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$0	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$2,637,390	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	MOBILIZE COMMUNITY VOICE, ADVOCATE FOR SOUND POLICY, AND ERADICATE INJUSTICE TO PROMOTE EQUAL ACCESS TO OPPORTUNITY REGARDLESS OF WEALTH, RACE, INCOME, AND PLACE.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$302,176	ExpenseAmt
Grant	$17,194	GrantAmt
Revenue	$4,000	RevenueAmt
Desc	LEADERSHIP COUNSEL FOR JUSTICE AND ACCOUNTABILITY (LCJA) IS A PUBLIC CHARITY WHICH WORKS ALONGSIDE THE MOST IMPACTED COMMUNITIES TO ADVOCATE FOR SOUND POLICY AND ERADICATE INJUSTICE TO SECURE EQUAL ACCESS TO OPPORTUNITY REGARDLESS OF WEALTH, RACE, INCOME, AND PLACE. LCJA WORKS WITH COMMUNITY LEADERS THROUGHOUT THE SAN JOAQUIN VALLEY AND EASTERN COACHELLA VALLEY ON SUCH ISSUES AS SAFE AFFORDABLE DRINKING WATER, BASIC TRANSIT SERVICES, WASTEWATER SERVICES, DECENT AFFORDABLE HOUSING, AND THE RIGHT TO LIVE FREE FROM INDUSTRIAL POLLUTION WITH INFRASTRUCTURE THAT SUPPORTS HEALTHY LIFESTYLES. THROUGH CO-POWERMENT, ORGANIZING, LITIGATION, POLICY ADVOCACY, AND RESEARCH, LCJA CONFRONTS CALIFORNIA'S STARK INEQUALITIES MANIFEST IN TOO MANY OF CALIFORNIA'S LOW-INCOME COMMUNITIES AND COMMUNITIES OF COLOR. FROM AUGUST 2, 2013 THROUGH OCTOBER 31, 2018, THE ORGANIZATION WAS A FISCALLY SPONSORED PROJECT OF TIDES CENTER. EFFECTIVE NOVEMBER 1, 2018, THE ORGANIZATION SPUN OFF AND IS OPERATING INDEPENDENTLY OF TIDES CENTER.	Desc
Total Program Service Expenses	$302,176	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (1)	DescribedInSection501c3Ind
Schedule B Required	Yes (1)	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Lobbying Activities	Yes (1)	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	0	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	Yes (1)	ReportOtherAssetsInd
Report Other Liabilities	0	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (1)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (1)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	ConsolidatedAuditFinclStmtInd
School Operating	0	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	Yes (1)	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	0	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	9	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	20	EmployeeCnt
Employment Tax Returns Filed	0	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	0	QuidProQuoContributionsInd
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	0	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	0	PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	0	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	0	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	5	GoverningBodyVotingMembersCnt
Independent Voting Member	3	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	0	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (1)	CompensationProcessCEOInd
Compensation Process Other	Yes (1)	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	CA	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	KAYLON HAMMOND	PersonNm
Phone	5593692790	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	764 P STREET SUITE 012	AddressLine1Txt
City	FRESNO	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	93721	ZIPCd

Field	Value	IRS element (for citing)
Info In Schedule O Part VII	Yes (X)	InfoInScheduleOPartVIIInd

Form990 Part VII Section A Form990PartVIISectionAGrp (6 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
PHOEBE SEATON
CO-FOUNDER/CO-DIRECTOR/LEGAL DIR.	40.00	Yes (X)	Yes (X)	$10,813	$0	$914
VERONICA GARIBAY
CO-FOUNDER/CO-DIRECTOR	40.00	Yes (X)	Yes (X)	$10,813	$0	$1,713
EUGENE KEVIN HALL
BOARD CHAIR	1.00	Yes (X)	Yes (X)	$0	$0	$0
VINIT MUKHIJA
BOARD MEMBER	1.00	Yes (X)		$0	$0	$0
MISTY SANFORD
BOARD MEMBER	1.00	Yes (X)		$0	$0	$0
KAYLON HAMMOND
DIRECTOR OF OPERATIONS	40.00		Yes (X)	$7,047	$0	$2,908

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$28,673	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$5,535	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	0	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	0	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K	0	CntrctRcvdGreaterThan100KCnt
All Other Contributions	$2,877,188	AllOtherContributionsAmt
Total Contributions	$2,877,188	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

Field	Value	IRS element (for citing)
Desc	CONTRACT REVENUE	Desc
Business	900099	BusinessCd
Total Revenue Column	$4,000	TotalRevenueColumnAmt
Related Or Exempt Func Income	$4,000	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$4,000	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$2	TotalRevenueColumnAmt
Exclusion	$2	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	MISCELLANEOUS INCOME	Desc
Business	900099	BusinessCd
Total Revenue Column	$175,912	TotalRevenueColumnAmt
Exclusion	$175,912	ExclusionAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$175,912	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$3,057,102	TotalRevenueColumnAmt
Related Or Exempt Func Income	$4,000	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$175,914	ExclusionAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part IX	Yes (X)	InfoInScheduleOPartIXInd

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

Field	Value	IRS element (for citing)
Total	$17,194	TotalAmt
Program Services	$17,194	ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$34,208	TotalAmt
Program Services	$12,407	ProgramServicesAmt
Management And General	$18,878	ManagementAndGeneralAmt
Fundraising	$2,923	FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$190,662	TotalAmt
Program Services	$149,326	ProgramServicesAmt
Management And General	$37,271	ManagementAndGeneralAmt
Fundraising	$4,065	FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$24,427	TotalAmt
Program Services	$20,254	ProgramServicesAmt
Management And General	$3,682	ManagementAndGeneralAmt
Fundraising	$491	FundraisingAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$14,800	TotalAmt
Program Services	$11,391	ProgramServicesAmt
Management And General	$3,054	ManagementAndGeneralAmt
Fundraising	$355	FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$3,058	TotalAmt
Management And General	$3,058	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$11,837	TotalAmt
Management And General	$11,837	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$69,346	TotalAmt
Program Services	$50,753	ProgramServicesAmt
Management And General	$16,533	ManagementAndGeneralAmt
Fundraising	$2,060	FundraisingAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$160	TotalAmt
Management And General	$160	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$12,635	TotalAmt
Program Services	$9,332	ProgramServicesAmt
Management And General	$2,936	ManagementAndGeneralAmt
Fundraising	$367	FundraisingAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$495	TotalAmt
Program Services	$361	ProgramServicesAmt
Management And General	$119	ManagementAndGeneralAmt
Fundraising	$15	FundraisingAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$15,940	TotalAmt
Program Services	$11,636	ProgramServicesAmt
Management And General	$3,826	ManagementAndGeneralAmt
Fundraising	$478	FundraisingAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$12,179	TotalAmt
Program Services	$12,179	ProgramServicesAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$3,542	TotalAmt
Management And General	$3,542	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt	FundraisingFundraisingAmt
FURNITURE & EQUIPMENT	$4,920	$3,591	$1,181	$148
CATERING & MEALS	$2,042	$2,042
SUBSCR./PUBLICATIONS	$1,073	$783	$258	$32
LICENSES & TAXES	$262	$191	$63	$8

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$932	TotalAmt
Program Services	$736	ProgramServicesAmt
Management And General	$174	ManagementAndGeneralAmt
Fundraising	$22	FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$419,712	TotalAmt
Program Services	$302,176	ProgramServicesAmt
Management And General	$106,572	ManagementAndGeneralAmt
Fundraising	$10,964	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$653,812	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$38,434	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$1,352,827	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$6,477	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$722,200	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$2,773,750	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
EOY	$136,360	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$136,360	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows SFAS117	Yes (X)	OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

Field	Value	IRS element (for citing)
EOY	$490,387	EOYAmt

Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp

Field	Value	IRS element (for citing)
EOY	$2,147,003	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$2,637,390	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$2,773,750	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$2,637,390	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	0	FederalGrantAuditRequiredInd

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 Minus1 Year	$0	CurrentTaxYearMinus1YearAmt
Current Tax Year	$2,877,188	CurrentTaxYearAmt
Total	$2,877,188	TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

Field	Value	IRS element (for citing)
Current Tax Year	$2,877,188	CurrentTaxYearAmt
Total	$2,877,188	TotalAmt

Field	Value	IRS element (for citing)
Substantial Contributors Tot	$1,556,876	SubstantialContributorsTotAmt
Public Support Total170	$1,320,312	PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus1 Year	$0	CurrentTaxYearMinus1YearAmt
Current Tax Year	$2	CurrentTaxYearAmt
Total	$2	TotalAmt

Other Income170 OtherIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year	$175,912	CurrentTaxYearAmt
Total	$175,912	TotalAmt

Field	Value	IRS element (for citing)
Total Support	$3,053,102	TotalSupportAmt
Gross Receipts Rltd Activities	$4,000	GrossReceiptsRltdActivitiesAmt
First5 Years170	Yes (X)	First5Years170Ind

Schedule B IRS990ScheduleB

Schedule C IRS990ScheduleC

Total Grassroots Lobbying TotalGrassrootsLobbyingGrp

Field	Value	IRS element (for citing)
Filing Organizations Total	$0	FilingOrganizationsTotalAmt

Total Direct Lobbying TotalDirectLobbyingGrp

Field	Value	IRS element (for citing)
Filing Organizations Total	$1,538	FilingOrganizationsTotalAmt

Total Lobbying Expend TotalLobbyingExpendGrp

Field	Value	IRS element (for citing)
Filing Organizations Total	$1,538	FilingOrganizationsTotalAmt

Other Exempt Purpose Expend OtherExemptPurposeExpendGrp

Field	Value	IRS element (for citing)
Filing Organizations Total	$418,174	FilingOrganizationsTotalAmt

Total Exempt Purpose Expend TotalExemptPurposeExpendGrp

Field	Value	IRS element (for citing)
Filing Organizations Total	$419,712	FilingOrganizationsTotalAmt

Lobbying Nontaxable Amount LobbyingNontaxableAmountGrp

Field	Value	IRS element (for citing)
Filing Organizations Total	$83,942	FilingOrganizationsTotalAmt

Grassroots Nontaxable GrassrootsNontaxableGrp

Field	Value	IRS element (for citing)
Filing Organizations Total	$20,986	FilingOrganizationsTotalAmt

Tot Lbbyng Grassroot Mns Non Tx TotLbbyngGrassrootMnsNonTxGrp

Field	Value	IRS element (for citing)
Filing Organizations Total	$0	FilingOrganizationsTotalAmt

Tot Lbby Expend Mns Lbbyng Non Tx TotLbbyExpendMnsLbbyngNonTxGrp

Field	Value	IRS element (for citing)
Filing Organizations Total	$0	FilingOrganizationsTotalAmt

Avg Lobbying Nontaxable Amount AvgLobbyingNontaxableAmountGrp

Field	Value	IRS element (for citing)
Current Year	$83,942	CurrentYearAmt
Total	$83,942	TotalAmt

Field	Value	IRS element (for citing)
Lobbying Ceiling	$125,913	LobbyingCeilingAmt

Avg Total Lobbying Expend AvgTotalLobbyingExpendGrp

Field	Value	IRS element (for citing)
Current Year	$1,538	CurrentYearAmt
Total	$1,538	TotalAmt

Avg Grassroots Nontaxable AvgGrassrootsNontaxableGrp

Field	Value	IRS element (for citing)
Current Year	$20,986	CurrentYearAmt
Total	$20,986	TotalAmt

Field	Value	IRS element (for citing)
Grassroots Ceiling	$31,479	GrassrootsCeilingAmt

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$0	TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp

Field	Value	IRS element (for citing)
Desc	NET DUE FROM TIDES CENTER	Desc
Book Value	$722,200	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Other Assets	$722,200	TotalBookValueOtherAssetsAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$3,401,459	TotalRevEtcAuditedFinclStmtAmt
Other Revenue	$1,263,261	OtherRevenueAmt
Revenue Not Reported	$1,263,261	RevenueNotReportedAmt
Revenue Subtotal	$2,138,198	RevenueSubtotalAmt
Other Revenues Not Included	$918,904	OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt	$918,904	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$3,057,102	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$2,128,590	TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included	$1,708,878	OtherExpensesIncludedAmt
Expenses Not Reported	$1,708,878	ExpensesNotReportedAmt
Expenses Subtotal	$419,712	ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt	$0	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$419,712	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
PART X, LINE 2:	MANAGEMENT EVALUATED THE ORGANIZATION'S TAX POSITIONS AND CONCLUDED THAT THEY HAD MAINTAINED THEIR TAX EXEMPT STATUS AND HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS. THEREFORE, NO PROVISION OR LIABILITY FOR INCOME TAXES HAS BEEN INCLUDED IN THE FINANCIAL STATEMENTS.
PART XI, LINE 2D - OTHER ADJUSTMENTS:	REVENUE ATTRIBUTABLE TO TIDES CENTER ON FINANCIAL STATEMENTS 1,263,261.
PART XI, LINE 4B - OTHER ADJUSTMENTS:	NET ASSET TRANSFER FROM TIDES CENTER 722,200. TIDES CENTER-LCJA ELIMINATING ENTRY INCREASING REVENUE ON FINANCIALS 196,704.
PART XII, LINE 2D - OTHER ADJUSTMENTS:	EXPENSES ATTRIBUTABLE TO TIDES CENTER ON FINANCIAL STATEMENTS 1,905,582. TIDES CENTER-LCJA ELIMINATING ENTRY DECREASING EXPENSES ON FINANCIALS -196,704.
SCHEDULE D, PARTS XI AND XII:	THE ORGANIZATION OBTAINED SEPARATE FINANCIAL STATEMENTS FOR THE TAXABLE YEAR 1/1/2018 - 12/31/2018, WHICH ENCOMPASSES THE TIME PERIOD 1/1/2018 - 10/31/2018 FOR WHICH THE ORGANIZATION WAS A PROJECT OF TIDES CENTER (AND THUS, THE FINANCIAL INFORMATION REPORTED DURING THIS TIME PERIOD ROLLED-UP INTO THE TIDES CENTER FORM 990). TO COMPLY WITH THE REQUIREMENTS OF SCHEDULE D, PARTS XI AND XII, THE ORGANIZATION IS REPORTING THE ENTIRETY OF THE REVENUE AND EXPENSES EARNED FROM 1/1/2018 - 12/31/2018 ON SCHEDULE D, PART XI, LINE 1 AND SCHEDULE D, PART XII, LINE 1, AND SUBSEQUENTLY REMOVING ANY REVENUE AND EXPENSES EARNED WHILE LCJA WAS A PROJECT OF TIDES CENTER TO ARRIVE AT THE TOTAL REVENUE AND EXPENSES REPORTED ON THIS FORM 990.

Schedule I IRS990ScheduleI

Field	Value	IRS element (for citing)
Grant Records Maintained	Yes (1)	GrantRecordsMaintainedInd

Recipient Table RecipientTable

Recipient Business Name RecipientBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	FRESNO BUILDING HEALTHY COMMUNITIES	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 7694	AddressLine1Txt
City	FRESNO	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	93747	ZIPCd

Field	Value	IRS element (for citing)
Recipient EIN	813711032	RecipientEIN
IRC Section	501(C)(3)	IRCSectionDesc
Cash Grant	$15,194	CashGrantAmt
Purpose Of Grant	FALL 2018 COORDINATED VOTE ENGAGEMENT PROGRAM	PurposeOfGrantTxt

Field	Value	IRS element (for citing)
Total501c3 Org	1	Total501c3OrgCnt
Total Other Org	0	TotalOtherOrgCnt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART I, LINE 2:	FormAndLineReferenceDesc
Explanation	THE ORGANIZATION MONITORS THE USE OF GRANTED FUNDS BY PERIODIC CHECK-INS WITH THE GRANTEE TO ENSURE FUNDS ARE UTILIZED FOR THE INTENDED PURPOSE, AS WELL AS BY WITNESSING THE WORK OF THE GRANTEE THROUGHOUT THE COMMUNITY IT SERVES.	ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11B	THE FORM 990 IS PREPARED BY AN OUTSIDE ACCOUNTING FIRM BASED OFF INFORMATION SUBMITTED BY THE ORGANIZATION'S ACCOUNTING AND FINANCE DEPARTMENT. THE FORM IS THEN REVIEWED BY THE ORGANIZATION'S DIRECTOR OF OPERATIONS AND BOARD OF DIRECTORS PRIOR TO SUBMISSION TO THE INTERNAL REVENUE SERVICE.
FORM 990, PART VI, SECTION B, LINE 12C	EACH DIRECTOR AND PRINCIPAL OFFICER ANNUALLY SIGNS A STATEMENT WHICH AFFIRMS SUCH PERSON: (I) HAS RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY, (II) HAS READ AND UNDERSTANDS THE POLICY, (III) HAS AGREED TO COMPLY WITH THE POLICY, AND (IV) UNDERSTANDS THE ORGANIZATION IS CHARITABLE AND IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION MUST ENGAGE PRIMARILY IN ACTIVITIES WHICH ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES. IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST, AN INTERESTED PERSON MUST DISCLOSE THE EXISTENCE OF THE FINANCIAL INTEREST AND BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE DIRECTORS AND MEMBERS OF COMMITTEES WITH GOVERNING BOARD DELEGATED POWERS CONSIDERING THE PROPOSED TRANSACTION OR ARRANGEMENT. AFTER DISCLOSURE OF THE FINANCIAL INTEREST AND ALL MATERIAL FACTS, AND AFTER ANY DISCUSSION WITH THE INTERESTED PERSON, HE/SHE SHALL LEAVE THE GOVERNING BOARD OR COMMITTEE MEETING WHILE THE DETERMINATION OF A CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON. THE REMAINING BOARD OR COMMITTEE MEMBERS SHALL DECIDE IF A CONFLICT OF INTEREST EXISTS.
FORM 990, PART VI, SECTION B, LINE 15	COMPENSATION FOR THE ORGANIZATION'S CO-DIRECTORS (THE PRINCIPAL OFFICERS OF THE ORGANIZATION) ARE SET BY INDEPENDENT MEMBERS OF THE GOVERNING BODY; THE CO-DIRECTORS SET THE COMPENSATION FOR OTHER OFFICERS AND KEY EMPLOEYES OF THE ORGANIZATION. IN EITHER INSTANCE, THE ORGANIZATION REGULARLY COMMUNICATES WITH OTHER NONPROFITS IN THE AREAS WHERE EMPLOYEES ARE LOCATED TO DETERMINE THE APPROPRIATE LEVEL OF SALARIES AND BENEFITS.
FORM 990, PART VI, SECTION C, LINE 19	THE ORGANIZATION'S GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
FORM 990, PART VII, SECTION A:	COMPENSATION FIGURES REPORTED IN FORM 990, PART VII ENCOMPASS ONLY FIGURES EARNED FROM 10/1/2018 - 12/31/2018; PRIOR TO 10/1/2018, WHEN THE ORGANIZATION WAS A PROJECT OF TIDES CENTER, COMPENSATION WAS PROVIDED BY TIDES CENTER (AN UNRELATED ORGANIZATION). EFFECTIVE 10/1/2018, THE ORGANIZATION "SPUN-OFF" FROM TIDES CENTER, AND ENACTED THEIR OWN PAYROLL, WHICH IS THE BASIS FOR REPORTING ON FORM 990, PART VII.
FORM 990, PART IX, LINE 11G	STAFF RECRUITMENT: PROGRAM SERVICE EXPENSES 197. MANAGEMENT AND GENERAL EXPENSES 65. FUNDRAISING EXPENSES 8. TOTAL EXPENSES 270. PAYROLL PROCESSING FEES: PROGRAM SERVICE EXPENSES 2,515. MANAGEMENT AND GENERAL EXPENSES 674. FUNDRAISING EXPENSES 78. TOTAL EXPENSES 3,267. CONSULTANTS & CONTRACTORS: PROGRAM SERVICE EXPENSES 48,041. MANAGEMENT AND GENERAL EXPENSES 15,794. FUNDRAISING EXPENSES 1,974. TOTAL EXPENSES 65,809.