LATIN AMERICAN YOUTH CENTER INC: Form 990, tax year 2017
View the entire original 990 at ProPublica ↗
- Organization
- LATIN AMERICAN YOUTH CENTER INC (EIN 52-1023074)
- Tax period
- 2017-10-01 to 2018-09-30
- Filed
- 2019-08-13
- IRS object ID
- 201942259349300109
- Schema version
- 2017v2.3
- 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 | 2019-08-13T15:32:03-05:00 | ReturnTs |
| Tax Period End | 2018-09-30 | 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 | 2017-10-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 521023074 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LATIN AMERICAN YOUTH CENTER | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | LATI | BusinessNameControlTxt |
| Phone | 2023192225 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1419 COLUMBIA ROAD NW | AddressLine1Txt |
| City | WASHINGTON | CityNm |
| State Abbreviation | DC | StateAbbreviationCd |
| ZIP | 20009 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MIRNA QUINTEROS-GRADY | PersonNm |
| Person Title | PRESIDENT & CEO | PersonTitleTxt |
| Phone | 2023192225 | PhoneNum |
| Signature | 2019-08-13 | 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 | 2019-08-13 | IPDt |
| IP Tm | 16:31:57 | IPTm |
| IP Timezone | ED | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | DA44218E23B3DC2572D4BAFE2100CBEA033ECB02 | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | AD59B8D7739C7A01AEBB55063CA2B6FCF4A881E0 | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2017 | TaxYr |
| Build TS | 2019-02-21 02:37:17Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | MIRNA QUINTEROS-GRADY | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1419 COLUMBIA ROAD NW | AddressLine1Txt |
| City | WASHINGTON | CityNm |
| State Abbreviation | DC | StateAbbreviationCd |
| ZIP | 20009 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $16,534,779 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.LAYC-DC.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1974 | FormationYr |
| Legal Domicile State | DC | LegalDomicileStateCd |
| Activity Or Mission | SEE PART III, LINE 1. | ActivityOrMissionDesc |
| Voting Members Governing Body | 20 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 20 | VotingMembersIndependentCnt |
| Total Employee | 274 | TotalEmployeeCnt |
| Total Volunteers | 22 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $14,992 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $14,518,370 | PYContributionsGrantsAmt |
| CY Contributions Grants | $14,660,619 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $0 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $0 | CYProgramServiceRevenueAmt |
| PY Investment Income | $2,260 | PYInvestmentIncomeAmt |
| CY Investment Income | $994,442 | CYInvestmentIncomeAmt |
| PY Other Revenue | $1,523,120 | PYOtherRevenueAmt |
| CY Other Revenue | $278,025 | CYOtherRevenueAmt |
| PY Total Revenue | $16,043,750 | PYTotalRevenueAmt |
| CY Total Revenue | $15,933,086 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $406,234 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $528,109 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $9,100,062 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $10,070,739 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $104,219 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $6,659,041 | PYOtherExpensesAmt |
| CY Other Expenses | $5,694,054 | CYOtherExpensesAmt |
| PY Total Expenses | $16,165,337 | PYTotalExpensesAmt |
| CY Total Expenses | $16,292,902 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$121,587 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$359,816 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $7,499,895 | TotalAssetsBOYAmt |
| Total Assets EOY | $6,304,353 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $6,903,352 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $6,067,626 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $596,543 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $236,727 | NetAssetsOrFundBalancesEOYAmt |
| Mission | TO EMPOWER A DIVERSE POPULATION OF YOUTH TO ACHIEVE A SUCCESSFUL TRANSITION TO ADULTHOOD, THROUGH MULTI-CULTURAL, COMPREHENSIVE, AND INNOVATIVE PROGRAMS THAT ADDRESS YOUTHS' SOCIAL, ACADEMIC, HOUSING, AND CAREER NEEDS. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $5,395,876 | ExpenseAmt |
| Grant | $211,244 | GrantAmt |
| Desc | FAMILY-BASED SERVICES, GENERAL/OTHER: BILINGUAL AND CULTURALLY SENSITIVE RESIDENTIAL AND SUPPORT SERVICES WITH THE GOAL OF REUNITING HOMELESS AND RUNAWAY YOUTH WITH THEIR FAMILIES OR HELPING THEM FIND SAFE, STABLE HOUSING. PROGRAMS INCLUDE INDEPENDENT APARTMENTS AND FAMILY-BASED PLACEMENTS SPECIALIZING IN YOUNG PEOPLE WHO ARE PREGNANT OR PARENTING, IDENTIFY AS LGBTQ, ARE RECENT IMMIGRANTS, OR ARE CURRENTLY IN OR EXITING FOSTER CARE. ON AVERAGE, PROGRAMS SERVE 90 HOMELESS AND RUNAWAY YOUTH PER MONTH. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $4,093,735 | ExpenseAmt |
| Grant | $158,433 | GrantAmt |
| Desc | YOUTH DEVELOPMENT PROGRAMS, GENERAL/OTHER: LAYC MARYLAND MULTICULTURAL YOUTH CENTERS (LAYC-MMYC) IS THE ORGANIZATIONAL DIVISION THAT SERVES MONTGOMERY AND PRINCE GEORGE'S COUNTIES IN MARYLAND. PROGRAMS INCLUDE AFTER-SCHOOL AND SCHOOL-BASED ACADEMIC ENRICHMENT AND MENTORING PROGRAMS AS WELL AS EMPLOYMENT TRAINING AND GED PREPARATION PROGRAMS AND FAMILY REUNIFICATION SUPPORT SERVICES. MMYC PROGRAMS SERVED 1,657 INDIVIDUALS DURING THIS FISCAL YEAR. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $2,374,756 | ExpenseAmt |
| Grant | $158,432 | GrantAmt |
| Revenue | $268,077 | RevenueAmt |
| Desc | EDUCATION, GENERAL/OTHER: EDUCATION AND WORKFORCE PROGRAMS INCLUDING AFTER-SCHOOL AND SCHOOL-BASED ACADEMIC ENRICHMENT, WRAP-AROUND SERVICES WITHIN SCHOOLS, AND MENTORING PROGRAMS AS WELL AS EMPLOYMENT TRAINING, COMPUTER SKILLS CERTIFICATION AND GED PREPARATION PROGRAMS. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $11,864,367 | 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 | 0 | 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 | Yes (1) | 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 | Yes (1) | 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 | 127 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 274 | 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 | 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 |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 20 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 20 | 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 | 0 | 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 | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | MD | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | VA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | HUMPHREY MENSAH | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 2023192225 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1419 COLUMBIA ROAD NW | AddressLine1Txt |
| City | WASHINGTON | CityNm |
| State Abbreviation | DC | StateAbbreviationCd |
| ZIP | 20009 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (23 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| BETSY BRAND | ||||||
| CO-CHAIR | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| ELIZABETH BURRELL | ||||||
| CO-CHAIR | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| LAUREN EYSTER | ||||||
| VICE CHAIR | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| ADAM SPIEGEL | ||||||
| TREASURER | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| SANTIAGO MARTINEZ | ||||||
| SECRETARY | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| PATRICIA ARZUAGA | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| SIMON FAIRCLOUGH | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| MEG HAUGE | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| ESPERANZA LUGO | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| CARRIE E MARKOVITZ | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| ANTONIO F MARQUEZ | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JENNIFER MAUSKAPF SMALLS | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| BRETT MERINGOFF | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JOSE R MORALES JR | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| KAYE PASTAINA | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| AARON POMERANTZ | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| DESMOND SERRETTE | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| MATT SISLEN | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| ANDREW VAN ETTEN | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| AMANDA WOOD | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| MIRNA QUINTEROS-GRADY | ||||||
| PRESIDENT & CEO (FROM 7/2018) | 40.00 | Yes (X) | $109,291 | $0 | $2,375 | |
| LORI M KAPLAN | ||||||
| PRESIDENT & CEO (UNTIL 6/2018) | 40.00 | Yes (X) | $93,487 | $0 | $6,119 | |
| HUMPHREY MENSAH | ||||||
| CHIEF FINANCIAL & ADMIN. OFFICER | 40.00 | Yes (X) | $122,010 | $0 | $6,154 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $324,788 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $14,648 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 2 | 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 |
| Federated Campaigns | $546,500 | FederatedCampaignsAmt |
| Fundraising | $422,736 | FundraisingAmt |
| Government Grants | $10,828,347 | GovernmentGrantsAmt |
| All Other Contributions | $2,863,036 | AllOtherContributionsAmt |
| Noncash Contributions | $46,108 | NoncashContributionsAmt |
| Total Contributions | $14,660,619 | TotalContributionsAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $118 | TotalRevenueColumnAmt |
| Exclusion | $118 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $16,350 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $16,350 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $16,350 | TotalRevenueColumnAmt |
| Exclusion | $16,350 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $1,475,846 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $481,522 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $994,324 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $994,324 | TotalRevenueColumnAmt |
| Exclusion | $994,324 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $109,796 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $422,736 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $120,171 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$10,375 | TotalRevenueColumnAmt |
| Exclusion | -$10,375 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | ExclusionExclusionAmt |
|---|---|---|---|---|
| MANAGEMENT FEE | 900099 | $268,077 | $268,077 | |
| MISCELLANEOUS | 900099 | $3,973 | $3,973 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $272,050 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $15,933,086 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $268,077 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $1,004,390 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $528,109 | TotalAmt |
| Program Services | $528,109 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $276,191 | TotalAmt |
| Management And General | $250,184 | ManagementAndGeneralAmt |
| Fundraising | $26,007 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,486,305 | TotalAmt |
| Program Services | $6,409,579 | ProgramServicesAmt |
| Management And General | $2,010,237 | ManagementAndGeneralAmt |
| Fundraising | $66,489 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $110,955 | TotalAmt |
| Program Services | $82,911 | ProgramServicesAmt |
| Management And General | $27,310 | ManagementAndGeneralAmt |
| Fundraising | $734 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $314,725 | TotalAmt |
| Program Services | $9,387 | ProgramServicesAmt |
| Management And General | $305,219 | ManagementAndGeneralAmt |
| Fundraising | $119 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $882,563 | TotalAmt |
| Program Services | $646,198 | ProgramServicesAmt |
| Management And General | $227,086 | ManagementAndGeneralAmt |
| Fundraising | $9,279 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $84,700 | TotalAmt |
| Program Services | $63,488 | ProgramServicesAmt |
| Management And General | $21,175 | ManagementAndGeneralAmt |
| Fundraising | $37 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $170,331 | TotalAmt |
| Program Services | $111,492 | ProgramServicesAmt |
| Management And General | $58,655 | ManagementAndGeneralAmt |
| Fundraising | $184 | FundraisingAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $938,124 | TotalAmt |
| Program Services | $614,059 | ProgramServicesAmt |
| Management And General | $323,054 | ManagementAndGeneralAmt |
| Fundraising | $1,011 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,564 | TotalAmt |
| Program Services | $2,671 | ProgramServicesAmt |
| Management And General | $891 | ManagementAndGeneralAmt |
| Fundraising | $2 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $573,030 | TotalAmt |
| Program Services | $304,716 | ProgramServicesAmt |
| Management And General | $268,306 | ManagementAndGeneralAmt |
| Fundraising | $8 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,317,885 | TotalAmt |
| Program Services | $1,112,102 | ProgramServicesAmt |
| Management And General | $205,783 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $166,355 | TotalAmt |
| Program Services | $142,632 | ProgramServicesAmt |
| Management And General | $23,693 | ManagementAndGeneralAmt |
| Fundraising | $30 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $94,180 | TotalAmt |
| Program Services | $70,593 | ProgramServicesAmt |
| Management And General | $23,545 | ManagementAndGeneralAmt |
| Fundraising | $42 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $265,514 | TotalAmt |
| Management And General | $265,514 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $285,078 | TotalAmt |
| Program Services | $2,370 | ProgramServicesAmt |
| Management And General | $282,708 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $366,274 | TotalAmt |
| Program Services | $1,288 | ProgramServicesAmt |
| Management And General | $364,986 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| CLIENT SERVICES | $577,124 | $460,498 | $116,626 | |
| FOSTER PARENT PAYMENTS | $240,234 | $212,932 | $27,302 | |
| TRAINING | $98,384 | $84,158 | $14,226 | |
| G&A ALLOCATION | $0 | $638,823 | -$638,929 | $106 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $513,277 | TotalAmt |
| Program Services | $366,361 | ProgramServicesAmt |
| Management And General | $146,745 | ManagementAndGeneralAmt |
| Fundraising | $171 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,292,902 | TotalAmt |
| Program Services | $11,864,367 | ProgramServicesAmt |
| Management And General | $4,324,316 | ManagementAndGeneralAmt |
| Fundraising | $104,219 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,679 | BOYAmt |
| EOY | -$243,296 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,729 | BOYAmt |
| EOY | $22,619 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,784,527 | BOYAmt |
| EOY | $915,995 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $144,498 | BOYAmt |
| EOY | $1,724,863 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $90,684 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $8,959,047 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $5,203,088 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,471,303 | BOYAmt |
| EOY | $3,755,959 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $79,159 | BOYAmt |
| EOY | $37,529 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,499,895 | BOYAmt |
| EOY | $6,304,353 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,559,262 | BOYAmt |
| EOY | $1,187,827 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $439,090 | BOYAmt |
| EOY | $129,783 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,905,000 | BOYAmt |
| EOY | $4,749,646 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $370 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,903,352 | BOYAmt |
| EOY | $6,067,626 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$308,457 | BOYAmt |
| EOY | -$632,023 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $905,000 | BOYAmt |
| EOY | $868,750 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $596,543 | BOYAmt |
| EOY | $236,727 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,499,895 | BOYAmt |
| EOY | $6,304,353 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$359,816 | 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 | $12,615,740 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $13,725,740 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $12,849,852 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $14,518,370 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $14,660,619 | CurrentTaxYearAmt |
| Total | $68,370,321 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $12,615,740 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $13,725,740 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $12,849,852 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $14,518,370 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $14,660,619 | CurrentTaxYearAmt |
| Total | $68,370,321 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | $68,370,321 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $316,050 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $323,011 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $327,581 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $442,808 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $16,468 | CurrentTaxYearAmt |
| Total | $1,425,918 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $309,567 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $539,677 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $503,778 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $434,600 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $272,050 | CurrentTaxYearAmt |
| Total | $2,059,672 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $71,855,911 | TotalSupportAmt |
| Public Support CY170 | 0.95150 | PublicSupportCY170Pct |
| Public Support PY170 | 0.93890 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule B IRS990ScheduleB
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $37,180 | OtherCostOrOtherBasisAmt |
| Book Value | $37,180 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $6,647,742 | OtherCostOrOtherBasisAmt |
| Depreciation | $3,141,298 | DepreciationAmt |
| Book Value | $3,506,444 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $366,443 | OtherCostOrOtherBasisAmt |
| Depreciation | $291,311 | DepreciationAmt |
| Book Value | $75,132 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,606,803 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,522,505 | DepreciationAmt |
| Book Value | $84,298 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $300,879 | OtherCostOrOtherBasisAmt |
| Depreciation | $247,974 | DepreciationAmt |
| Book Value | $52,905 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $3,755,959 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | DUE TO CAREER ACADEMY | Desc |
| Amt | $370 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $370 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $15,933,086 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Not Reported | $0 | RevenueNotReportedAmt |
| Revenue Subtotal | $15,933,086 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $15,933,086 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $16,292,902 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $16,292,902 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $16,292,902 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART X, LINE 2: | FormAndLineReferenceDesc |
| Explanation | FOR THE YEAR ENDED SEPTEMBER 30, 2018, LAYC 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. | ExplanationTxt |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | ANNUAL GALA | Event1Nm |
| Gross Receipts Event1 | $532,532 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $422,736 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $109,796 | GrossRevenueEvent1Amt |
| Rent Facility Costs Event1 | $108,472 | RentFacilityCostsEvent1Amt |
| Other Direct Expenses Event1 | $11,699 | OtherDirectExpensesEvent1Amt |
| Gross Receipts Total | $532,532 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $422,736 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $109,796 | GrossRevenueTotalEventsAmt |
| Rent Fclty Costs Total Events | $108,472 | RentFcltyCostsTotalEventsAmt |
| Oth Direct Expnss Total Events | $11,699 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $120,171 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | -$10,375 | NetIncomeSummaryAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | STIPENDS | GrantTypeTxt |
| Recipient | 384 | RecipientCnt |
| Cash Grant | $528,109 | CashGrantAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | STIPENDS ARE PROVIDED TO STUDENTS PARTICIPATING IN VARIOUS LAYC PROGRAMS. MANAGERS SUBMIT SPREADSHEETS INDICATING PROGRAM, NAME, AND THE AMOUNT OF THE APPROPRIATE STIPEND PER THE AGREEMENT WITH THE GRANTING AGENCY AND THE STUDENT. | ExplanationTxt |
Schedule M IRS990ScheduleM
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 2 | ContributionCnt |
| Noncash Contributions Rpt F990 | $46,108 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FMV | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form8283 Received | 0 | Form8283ReceivedCnt |
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | 0 | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | 0 | ThirdPartiesUsedInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, COLUMN (B): | FormAndLineReferenceDesc |
| Explanation | COLUMN (B) REPRESENTS THE NUMBER OF CONTRIBUTIONS. | 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 IS PREPARED BY THE OUTSIDE ACCOUNTANTS AND THEN SENT TO THE PRESIDENT AND SENIOR MANAGEMENT FOR REVIEW. THE PRESIDENT DISTRIBUTES THE FORM 990 TO THE BOARD OF DIRECTORS AFTER FILING WITH THE IRS. |
| FORM 990, PART VI, SECTION B, LINE 12C | ALL LAYC EMPLOYEES AND MEMBERS OF THE BOARD SHALL COMPLETE THE LAYC CONFLICTS OF INTEREST DISCLOSURE FORM (DISCLOSURE FORM) NO LESS OFTEN THAN ANNUALLY, AND SUBMIT IT TO HR. A NEW DISCLOSURE FORM SHOULD ALSO BE COMPLETED WHENEVER THERE IS A SIGNIFICANT CHANGE. FOR EXAMPLE, IF AN EMPLOYEE UNDERTAKES ANY NEW EMPLOYMENT ACTIVITY, GRANT AWARD, INVESTMENT OR OTHER INTEREST, WHICH MAY INVOLVE OBLIGATIONS THAT COMPETE OR CONFLICT WITH, OR THAT APPEAR TO COMPETE OR CONFLICT WITH, THE INTERESTS OF LAYC, THEN THE NEW ACTIVITY AND POTENTIAL CONFLICT WILL BE PROMPTLY DISCLOSED BY SUBMITTING AN UPDATED DISCLOSURE FORM TO HR. EMPLOYEES SHALL AVOID ANY INVOLVEMENT WITH ALL RELATED LAYC ACTIVITIES AND DECISIONS UNTIL HR HAS EVALUATED AND APPROVED THE REPORTED CONFLICT OF INTEREST. WHEN DISCLOSING A CONFLICT OR POTENTIAL CONFLICT, AN EMPLOYEE OR BOARD MEMBER SHALL INCLUDE A BRIEF STATEMENT OF THE NATURE AND EXTENT OF THE CONFLICT ON THE DISCLOSURE FORM. IN THE EVENT THAT HR OR THE BOARD'S HR COMMITTEE MEMBERS CONCLUDE THAT THERE IS NO REASONABLE WAY TO MANAGE A CONFLICT OF INTEREST, THEN THE EMPLOYEE OR BOARD MEMBER MAY BE PROHIBITED FROM PARTICIPATING IN CONFLICTING LAYC AFFAIRS. VIOLATIONS OF LAYC POLICIES, INCLUDING THE FAILURE TO AVOID A PROHIBITED ACTIVITY OR TO DISCLOSE A CONFLICT OF INTEREST IN A TIMELY MANNER, WILL BE DEALT WITH IN ACCORDANCE WITH APPLICABLE LAYC POLICIES AND PROCEDURES. THIS MAY INCLUDE DISCIPLINARY ACTIONS UP TO AND INCLUDING TERMINATION OF EMPLOYMENT WITH LAYC OR SEPARATION FROM THE BOARD. |
| FORM 990, PART VI, SECTION B, LINE 15A | LAYC HAS A COMPENSATION COMMITTEE THAT PERFORMS DUE DILIGENCE AND AFTER AN EVALUATION OF THE CEO'S PERFORMANCE, MAKES ITS RECOMMENDATION TO THE FULL BOARD, WHICH THEN VOTES ON THE AMOUNT OF COMPENSATION FOR THE CEO. THE LAST COMPENSATION REVIEW TOOK PLACE DECEMBER 2018. THE DECISION IS DOCUMENTED IN BOARD MINUTES. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. |
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