2019-10-28T22:12:33-05:00 2018-12-31 910189318 MOSS ADAMS LLP 101 SECOND STREET SUITE 900 SAN FRANCISCO CA 94105 990 2018-01-01 461517800 LEADERSHIP COUNSEL FOR JUSTICE AND ACCOUNTABILITY LEAD 5593692790 764 P STREET NO 012 FRESNO CA 93721 KAYLON HAMMOND DIRECTOR OF OPERATIONS 5593692790 2019-10-28 1 MICHAEL LUMSDEN P01262236 4159561500 2019-10-28 12.129.4.211 2019-10-28 12:35:37 PD P 32BFBF1104AA8EEBC72962A0CCB0C2C16BC479E3 32BFBF1104AA8EEBC72962A0CCB0C2C16BC479E3 2018 2019-02-21 02:37:17Z VERONICA GARIBAY 764 P STREET NO 012 FRESNO CA 93721 3057102 0 X WWW.LEADERSHIPCOUNSEL.ORG X 2012 CA TO ERADICATE INJUSTICE, ADVOCATE FOR SOUND POLICY, AND SECURE EQUAL ACCESS TO OPPORTUNITY. 5 3 20 3 0 0 0 2877188 0 4000 0 2 0 175912 0 3057102 0 17194 0 0 0 264097 0 0 10964 0 138421 0 419712 0 2637390 0 2773750 0 136360 0 2637390 X MOBILIZE COMMUNITY VOICE, ADVOCATE FOR SOUND POLICY, AND ERADICATE INJUSTICE TO PROMOTE EQUAL ACCESS TO OPPORTUNITY REGARDLESS OF WEALTH, RACE, INCOME, AND PLACE. 0 0 302176 17194 4000 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. 302176 1 1 0 1 0 0 0 0 0 0 0 0 0 1 0 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 9 0 1 20 0 1 1 0 0 0 0 0 0 0 0 0 0 0 X 5 3 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 0 1 1 0 CA X KAYLON HAMMOND 5593692790 764 P STREET SUITE 012 FRESNO CA 93721 X PHOEBE SEATON CO-FOUNDER/CO-DIRECTOR/LEGAL DIR. 40.00 X X 10813 0 914 VERONICA GARIBAY CO-FOUNDER/CO-DIRECTOR 40.00 X X 10813 0 1713 EUGENE KEVIN HALL BOARD CHAIR 1.00 X X 0 0 0 VINIT MUKHIJA BOARD MEMBER 1.00 X 0 0 0 MISTY SANFORD BOARD MEMBER 1.00 X 0 0 0 KAYLON HAMMOND DIRECTOR OF OPERATIONS 40.00 X 7047 0 2908 28673 0 5535 0 0 0 0 0 2877188 2877188 CONTRACT REVENUE 900099 4000 4000 4000 2 2 MISCELLANEOUS INCOME 900099 175912 175912 175912 3057102 4000 0 175914 X 17194 17194 34208 12407 18878 2923 190662 149326 37271 4065 24427 20254 3682 491 14800 11391 3054 355 3058 3058 11837 11837 69346 50753 16533 2060 160 160 12635 9332 2936 367 495 361 119 15 15940 11636 3826 478 12179 12179 3542 3542 FURNITURE & EQUIPMENT 4920 3591 1181 148 CATERING & MEALS 2042 2042 SUBSCR./PUBLICATIONS 1073 783 258 32 LICENSES & TAXES 262 191 63 8 932 736 174 22 419712 302176 106572 10964 0 653812 0 38434 0 1352827 0 0 0 6477 0 722200 0 2773750 136360 0 136360 X 490387 2147003 0 2637390 0 2773750 2637390 0 X 0 1 X 1 0 X 0 2877188 2877188 2877188 2877188 1556876 1320312 0 2 2 175912 175912 3053102 4000 X 0 1538 1538 418174 419712 83942 20986 0 0 83942 83942 125913 1538 1538 20986 20986 31479 0 NET DUE FROM TIDES CENTER 722200 722200 X 3401459 1263261 1263261 2138198 918904 918904 3057102 2128590 1708878 1708878 419712 0 419712 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. 1 FRESNO BUILDING HEALTHY COMMUNITIES PO BOX 7694 FRESNO CA 93747 813711032 501(C)(3) 15194 FALL 2018 COORDINATED VOTE ENGAGEMENT PROGRAM 1 0 PART I, LINE 2: 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. 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.