2019-05-14T06:57:47-05:00 2018-06-30 BDO USA LLP 515 SOUTH FLOWER STREET 47TH FLR LOS ANGELES CA 90071 990 2017-07-01 953567895 Los Angeles LGBT Center % MIGUEL MEDEL CONTROLLER LOSA 3239937618 1118 N McCadden Place LOS ANGELES CA 90038 MICHAEL J HOLTZMAN CFO 3239937618 2019-05-07 true MARC BERGER P01871563 3105570300 2019-05-07 73.184.12.91 95039520191345000000 2019-05-14 P 453C092F4FAE56C85AAB65CCAB8DCA36E7EE5C2A 4DB68E9310AB6A0CC47BBA369B123970E8804FD7 2017 2019-02-21 02:37:17Z X LORRI L JEAN CEO 1118 N McCadden Place LOS ANGELES CA 90038 124136099 false X https://lalgbtcenter.org X 1972 CA BUILDING A WORLD WHERE LGBT PEOPLE THRIVE AS HEALTHY, EQUAL AND COMPLETE MEMBERS OF SOCIETY. 23 23 758 1990 0 235982 36066237 39542561 72805008 80082288 1227767 1164617 -176061 -1492707 109922951 119296759 16232873 6646384 0 0 39509548 41845441 277710 207270 4406420 52168264 60260443 108188395 108959538 1734556 10337221 90214052 100817667 14875038 14903620 75339014 85914047 X BUILDING A WORLD WHERE LGBT PEOPLE THRIVE AS HEALTHY, EQUAL AND COMPLETE MEMBERS OF SOCIETY. false false 78640393 80593556 See schedule O - "Form 990 Part III lines 4a - 4d Other Program Services" 10253230 95044 See schedule O - "Form 990 Part III lines 4a - 4d Other Program Services" 8590121 6646384 1713 See schedule O - "Form 990 Part III lines 4a - 4d Other Program Services" 1987263 54 Public Affairs 1692951 128949 Cultural Arts & Education 1268126 22861 LEGAL SERVICES 1392342 -6369 Senior Services 6340682 145495 103824426 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 183 0 true 758 true true true false false false false true true false false false false X 23 23 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 1125 N MCCADDEN PL STE 202 LOS ANGELES CA 90038 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 Kin Cheng 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 Ian Harvie 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 Goto Board Member 2.0 0.0 X 0 0 0 Loren S Ostrow Board Member 2.0 0.0 X 0 0 0 Lorri L Jean Chief Executive Officer 53.0 2.0 X 524171 0 34917 Darrel Cummings Chief of Staff 53.0 2.0 X 449202 0 0 Michael J Holtzman Chief Financial Officer 25.0 30.0 X 245058 0 0 Robert Bolan Medical Director 40.0 0.0 X 272243 0 0 Amir Ahuja Director of Psychiatry 40.0 0.0 X 255307 0 0 Ward Carpenter Physician 40.0 0.0 X 228116 0 0 Jason Michael Hall Physician 40.0 0.0 X 219212 0 0 Matthew Sexter Physician 40.0 0.0 X 206892 0 0 2400201 0 34917 60 false true false 1220 HIGHLAND LLC 6372 Santa Monica Blvd LOS ANGELES CA 900381620 Rent 894508 BEVERLY HILTON HOTEL 9876 WILSHIRE BLVD BEVERLY HILLS CA 90210 Event Space Rental 212783 ELSHIR ENTERPRISES LP 319 S ROBERTSON BLVD BEVERLY HILLS CA 902113602 Rent 193975 BDO USA LLP 515 S Flower St 47th Floor LOS ANGELES CA 90071 Audit & Tax Services 183719 SYNOPTEK LLC 412 E PARKCENTER BLVD SUITE 300 BOISE ID 83706 IT Services 175363 7 8081560 17378733 14082268 291523 39542561 PROGRAM SERVICE FEES 621300 80082288 80082288 80082288 905732 905732 0 0 52116 96247 -44131 0 -44131 -44131 1947708 1688823 258885 258885 258885 811074 8081560 3043270 -2232196 -2232196 41100 11000 30100 30100 0 0 0 OTHER INCOME 900099 753520 753520 753520 119296759 80835808 -1081610 6453757 6453757 0 192627 192627 0 1272277 254281 646284 371712 0 32350579 27238679 3327392 1784508 0 5493199 4747875 524865 220459 2729386 2294912 279714 154760 0 94046 58470 35576 181862 181862 60128 60128 207270 207270 0 2230495 1811107 62189 357199 714783 449047 93715 172021 1341708 844607 467298 29803 1603377 821538 673483 108356 0 3231382 3019045 127793 84544 340068 273621 44240 22207 0 105389 43525 33191 28673 334285 289249 29717 15319 0 1116997 1007419 76457 33121 296065 52714 240841 2510 PHARMACEUTICALS 43058978 43058978 CLIENT SERVICES 1881610 1880405 1205 LAB TESTING 1099345 1099345 PROGRAM SERVICE EVENTS 1232070 1090075 24355 117640 1337855 6783022 -6140280 695113 108959538 103824426 728692 4406420 X 3469409 607000 2862399 13650080 20788025 0 0 10286331 11756734 7003469 8574741 0 0 0 0 28910100 28910100 611541 881973 2327613 2471625 22460932 13772648 9596425 8688284 15716258 16485029 0 0 0 0 0 0 2112235 2261156 90214052 100817667 8983599 11432933 0 0 452355 1394143 0 0 0 0 0 0 423887 180300 0 0 5015197 1896244 14875038 14903620 X 64052574 75157121 6007113 5331754 5279327 5425172 75339014 85914047 90214052 100817667 10337221 237812 X false true X true true true X 26259672 25645369 24202573 29792105 39542561 145442280 0 0 26259672 25645369 24202573 29792105 39542561 145442280 1123370 144318910 417056 707494 716806 1160993 957848 3960197 7602 0 0 0 265501 273103 83225 15614 785682 2052139 753520 3690180 153365760 310900358 0.94101 0.94797 X 1000000 1000000 1000000 3000000 4500000 60000 60000 59487 179487 250000 250000 250000 750000 1125000 0 0 false false false false false false false false true 60128 60128 false Part II-B, Line 1i THE LOS ANGELES LGBT CENTER PAID $60,128 TO HOLLAND & KNIGHT LLP TO PROVIDE FEDERAL ADVOCACY SERVICES. 3550247 3550247 13356600 9279385 4077215 2114109 1986205 127904 3406335 2507058 899277 33641 0 33641 8688284 0 ANNUITIES PAYABLE 1087655 PAYABLE TO AFFILIATE 808589 1896244 X 123049297 237812 540585 2974141 3752538 119296759 119296759 112474264 540585 2974141 3514726 108959538 108959538 SCHEDULE D PART X, LINE 2FIN 48 (ASC 740) FOOTNOTE The LGBT 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, 2018 and 2017, there were no interest or pentalties recorded or included in the Consolidated Statements of Activities and Changes in Net Assets related to taxes. SCHEDULE D, PART XI, LINE 2d and Part XII, Line 2d COST OF DIRECT BENEFITS TO DONORS: (176,376) SPECIAL EVENTS EXPENSES: 3,043,270 RENTAL EXPENSES: 96,247 RAFFLE EXPENSES: 11,000 TOTAL: $2,974,141 true Europe (Including Iceland and Greenland) 0 2 Grantmaking LGBT Equality 10000 East Asia and the Pacific 0 0 Grantmaking LGBT Equality 182627 0 2 0 2 192627 192627 Europe (Including Iceland and Greenland) LGBT EQUALITY 10000 Check N/A N/A East Asia and the Pacific LGBT Equality 35081 Wire Trsf N/A N/A East Asia and the Pacific LGBT Equality 16430 Wire Trsf N/A N/A East Asia and the Pacific LGBT Equality 84850 Wire Trsf N/A N/A East Asia and the Pacific LGBT Equality 33829 Wire Trsf N/A N/A East Asia and the Pacific LGBT Equality 12437 Wire Trsf N/A N/A 6 true false false false false false Schedule F, Part I, line 2 Funds are monitored by using copies of receipts submitted to us 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 8515778 87500 8428278 Crosby Moira Kavanagh DBA MK Direct Marketing Communic 612 East Jefferson St Charlottesville VA 22902 Direct Mail false 930775 58680 872095 Marketsmart LLC 9658 BALTIMORE AVE Suite 360 College Park MD 207401333 Estate Giving false 186801 21995 164806 Carol Enters List Co Inc 9663-C MAIN STREET Fairfax VA 22032 Direct Mail false 16888 -16888 Direct Connection Mailing 1968 YEAGER AVE La Verne CA 917505832 Direct Mail false 15959 -15959 9633354 201022 9432332 CA AIDS/LIFECYCLE 7030198 6816240 213958 2622166 ANNIVER. GALA 1293317 946659 346658 290310 4 569119 318661 250458 130794 8892634 8081560 811074 3043270 3043270 -2232196 41100 11000 false 41100 11000 11000 30100 CA true false false false 1.00000 MIGUEL MEDEL CONTROLLER 1118 North McCadden Place LOS ANGELES CA 90038 false NA true 36990 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) 6416167 COST CIP Construction CENTERLINK INC PO BOX 24490 FORT LAUDERDALE FL 333074490 522292725 501(C)(3) 23288 PROGRAM SUPPORT 2 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. X true true X X X X X X false false false false false false false false false Lorri L Jean Chief Executive Officer 431390 0 73800 0 18981 0 34917 0 0 0 559088 0 0 0 Darrel Cummings Chief of Staff 312000 0 20000 0 117202 0 0 0 0 0 449202 0 0 0 Michael J Holtzman Chief Financial Officer 227281 0 17777 0 0 0 0 0 0 0 245058 0 0 0 Robert Bolan Medical Director 272243 0 0 0 0 0 0 0 0 0 272243 0 0 0 Amir Ahuja Director of Psychiatry 255307 0 0 0 0 0 0 0 0 0 255307 0 0 0 Ward Carpenter Physician 228116 0 0 0 0 0 0 0 0 0 228116 0 0 0 Jason Michael Hall Physician 219212 0 0 0 0 0 0 0 0 0 219212 0 0 0 Matthew Sexter Physician 206892 0 0 0 0 0 0 0 0 0 206892 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 $34,917 in fiscal year 2018 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 2018, the Center accrued $96,917 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 0 291523 FMV false false false FORM 990, PART III, Line 1 STATEMENT OF PROGRAM SERVICE ACCOMPLISHMENTS Since its inception, THE LOS ANGELES LGBT CENTER (the Center) has been building the health, enriching the lives and advocating for the rights of lesbian, gay, bisexual and transgender (LGBT) people. It was founded as an all-volunteer organization, offering shelter/support for homeless LGBT youth, counseling and a safe space for LGBT people to gather. Today the Center is approximately A $119 million organization with over 600 employees as of June 30, 2018 and approximately 1,990 active volunteers serving the community at a rate of more than 42,000 client visits per month. Our wide array of services include: free or low cost HIV/AIDS and primary healthcare and medications for those most in need; housing, food, clothing and support for homeless LGBT youth and their allies; low-cost counseling and addiction-recovery services; essential services for LGBT seniors and parents; legal services; health education and HIV prevention programs; 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/AIDS specialty care and free HIV/AIDS testing and prevention programs, counseling services, domestic violence services, a clinical research program and a full-service pharmacy. For the uninsured, 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. 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. 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. 4D-1) Public Affairs: We promote LGBT visibility and HIV/AIDS awareness in the media, manage all of the Centers external communications, including: e-newsletters, website, Vanguard newsletter, 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. 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 2014, 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 0 343518 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 6416167 COST