2018-04-30T16:24:08-05:00 2017-06-30 BDO USA LLP 1888 Century Park EastFL4 LOS ANGELES CA 90067 990 2016-07-01 953567895 LOS ANGELES LGBT CENTER % MIGUEL MEDEL CONTROLLER LOSA 3239937618 1625 NORTH SCHRADER BLVD LOS ANGELES CA 90028 MICHAEL HOLTZMAN CFO 3239937618 2018-04-26 true MARC BERGER P01871563 3105570300 2018-04-25 38.140.171.210 95039520181205000000 2018-04-30 P 0F6B0BFA641E77FE2E9494698E1B6FC54D018930 4DB68E9310AB6A0CC47BBA369B123970E8804FD7 2016 2021-01-29 14:40:06Z LORRI L JEAN CEO 1625 N Schrader Blvd Los Angeles CA 90028 192011016 false X http://www.laLGBTcenter.org X 1972 CA BUILDING A WORLD WHERE LGBT PEOPLE THRIVE AS HEALTHY, EQUAL AND COMPLETE MEMBERS OF SOCIETY. 23 23 729 1900 0 0 24202573 36066237 57366308 72805008 -177985 1227767 6094270 -176061 87485166 109922951 37601 16232873 0 0 34092883 39509548 241497 277710 4311404 46052935 52168264 80424916 108188395 7060250 1734556 90762390 90214052 18207420 14875038 72554970 75339014 X BUILDING A WORLD WHERE LGBT PEOPLE THRIVE AS HEALTHY, EQUAL AND COMPLETE MEMBERS OF SOCIETY. false false 68906798 74598300 See schedule O - "Form 990 Part III lines 4a - 4d Other Program Services" 9322179 70575 See schedule O - "Form 990 Part III lines 4a - 4d Other Program Services" 2246726 319181 15308 See schedule O - "Form 990 Part III lines 4a - 4d Other Program Services" 2028401 113599 Cultural Arts & Education 1683253 38883 Public Affairs 1285941 20482 LEGAL SERVICES 1149484 Senior Services 15913692 15913692 AMR CAMPUS QALICB 22060771 15913692 172964 102536474 false 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 201 0 729 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 MEMBER 2.0 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 Board Member 2.0 0.0 X 0 0 0 KIN W 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 MERCEDES MARQUEZ Board Member 2.0 0.0 X 0 0 0 Merryll McElwain BOARD MEMBER 2.0 0.0 X 0 0 0 Carlos Medina BOARD MEMBER 2.0 0.0 X 0 0 0 Mike Mueller Board Member 2.0 0.0 X 0 0 0 Brad Ong 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 Lorri L Jean Chief Executive Officer 53.0 2.0 X 434516 0 495920 Darrel Cummings Chief of Staff 53.0 2.0 X 294986 0 0 Michael Holtzman Chief Financial Officer 25.0 30.0 X 235287 0 0 DAVID J BAILEY Board Co-Chair 5.0 0.0 X 0 0 0 MARKI J KNOX MD Board Co-Chair 5.0 0.0 X 0 0 0 Annie Goto BOARD SECRETARY 3.0 0.0 X 0 0 0 Loren S Ostrow Board Treasurer 3.0 0.0 X 0 0 0 Robert Bolan Medical Director 40.0 0.0 X 274273 0 0 Jason Michael Hall Physician 40.0 0.0 X 213266 0 0 Ward Carpenter Physician 40.0 0.0 X 219446 0 0 Amir Ahuja Director of Psychiatry 40.0 0.0 X 206731 0 0 Allen Spiegler Chief Information Officer 40.0 0.0 X 191769 0 0 2070274 0 495920 51 false true false BDO USA LLP 770 KENMOUR SE GRAND RAPIDS MI 49546 AUDIT & TAX SERVICES 230101 CHG COMPANIES INC PO BOX 972651 DALLAS TX 753972651 Medical Services 228192 SHEPPARD MULLIN RICHTER HAMPTON L 333 S HOPE ST FL 43 LOS ANGELES CA 900711422 Legal Services 222301 ELSHIR ENTERPRISES LP 319 S ROBERTSON BLVD BEVERLY HILLS CA 902113602 Rent 188325 MK DIRECT MARKETING COMM LLC 1140 WILCOX PLACE 9 LOS ANGELES CA 90038 Fundraising 139322 6 6528781 15904305 13633151 175618 36066237 PROGRAM SERVICE FEES 621300 72805008 72805008 72805008 1081880 1081880 0 0 79113 133850 -54737 0 -54737 -54737 78969670 78823783 145887 145887 145887 904894 6528781 3111128 -2206234 -2206234 52075 19304 32771 32771 0 0 0 OTHER INCOME 900099 2052139 2052139 2052139 109922951 74857147 -1000433 15961432 15961432 0 271441 271441 0 1623455 165304 1071542 386609 0 30016508 24700769 3539574 1776165 0 5329985 4550142 522244 257599 2539600 2085736 296832 157032 0 60562 27673 32889 185861 185861 59487 59487 277710 277710 0 1646207 1395613 15350 235244 677156 463428 63721 150007 1206397 779315 398249 28833 1464131 692807 706200 65124 0 2967694 2617127 258096 92471 353687 293462 39142 21083 0 1339807 1216050 28362 95395 28396 28396 0 1044761 946060 66832 31869 278833 37174 239790 1869 PHARMACEUTICALS 37217676 37217676 CLIENT SERVICES 1515325 1514902 423 MISCELLANEOUS 1201443 504962 717513 -21032 LAB TESTING 799588 799588 121253 6236326 -6870076 755003 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250000 250000 250000 1000000 1500000 0 0 3550247 3550247 13339010 8701889 4637121 2091469 1915660 175809 3117215 2015281 1101934 131314 131314 9596425 0 ANNUITIES PAYABLE 1091408 PAYABLE TO AFFILIATE 3923789 5015197 X 114528155 1049488 553362 3002354 4605204 109922951 109922951 111744111 553362 3002354 3555716 108188395 108188395 schedule d PART X, LINE 2- fin 48 (asc 740) footnote The Center adopted the provisions of ASC 740-10, Accounting for Uncertainty in Income Taxes, on July 1, 2009 and the implementation of ASC 740-10 had no impact on the Center's financial statements. ASC 740-10 requires the recognition of a liability for tax positions taken that do not meet the more-likely-than-not standard that the position will be sustained upon examination by the taxing authorities. There is no liability for uncertain tax positions recorded at June 30, 2017 and 2016. The Center recognizes interest and penalties related to Unrecognized tax positions as tax expense. As of June 30, 2017, the Center did not incur any related interest and penalties. The tax years ended June 30, 2014 through 2016 remain open to examination by the taxing jurisdictions to which the Center is subject, and they have not been extended beyond the applicable statute of limitations. No examinations are currently in process. schedule d PART XI, LINE 2D AND PART XII, LINE 2D PART XI, LINE 2D - SPECIAL EVENTS EXPENSES OF $3,111,128, PLUS RAFFLE EXPENSES of $19,304, PLUS RENTAL EXPENSES OF $133,850, LESS COSTS OF DIRECT BENEFITS TO DONORS OF $261,928 TOTALING $3,002,354. PART XII, LINE 2D - SPECIAL EVENTS EXPENSES OF $3,111,128, PLUS RAFFLE EXPENSES of $19,304, PLUS RENTAL EXPENSES OF $133,850, LESS COSTS OF DIRECT BENEFITS TO DONORS OF $261,928, TOTALING $3,002,354. true East Asia and the Pacific 0 6 Grantmaking LGBT Equality 271441 0 6 0 6 271441 271441 East Asia and the Pacific LGBT Equality 20000 wire trsf n/a n/a East Asia and the Pacific LGBT Equality 68635 wire trsf n/a n/a East Asia and the Pacific LGBT Equality 27838 wire trsf n/a n/a East Asia and the Pacific LGBT Equality 103444 wire trsf n/a n/a East Asia and the Pacific LGBT Equality 34599 wire trsf n/a n/a East Asia and the Pacific LGBT Equality 16925 wire trsf n/a n/a 6 true false false false false false 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 MK DIRECT MKT COMM LLC 612 EAST JEFFERSON ST CHARLOTTESVILLE VA 22902 Direct Mail false 927768 126240 NETZEL GRIGSBY ASSOCIATES 6167 BRISTOL PARKWAY SUITE 125 CULVER CITY CA 90230 CAPITAL CAMPAIGN false 8181173 87524 DIRECT CONNECTION MAILING 1968 YEAGER AVE LA VERNE CA 917505832 Prints and Mail false 20868 CAROL ENTERS LIST CO INC 9663-C MAIN STREET FAIRFAX VA 22032 Direct Mail false 18824 MARKETSMART LLC 9658 BALTIMORE AVE SUITE 360 COLLEGE PARK MD 207401333 Planned Giving false 1654072 7200 DONOR SERVICES GROUP LLC 6715 W SUNSET BLVD LOS ANGELES CA 900287107 Direct Marketing false 6849 AMERICAN EXPRESS 1801 NW 66TH AVE STE 103A PLANTATION FL 333134571 DIRECT MAIL false 6006 10763013 273511 CA AIDS/LIFECYCLE 5950904 5766510 184394 2345691 ANNIVER. GALA 609825 334350 275475 417708 4 872946 427921 445025 347729 7433675 6528781 904894 3111128 3111128 -2206234 52075 19304 false 52075 19304 19304 32771 CA true false false false 1.00000 MIGUEL MEDEL CONTROLLER 1625 NORTH SCHRADER BLVD LOS ANGELES CA 90028 false NA true 46868 PART III LINE 3 Direct Expenses represent the fair market value of the donated raffle items. true CENTERLINK INC PO BOX 24490 FORT LAUDERDALE FL 333074490 522292725 501(c)(3) 20000 PROGRAM SUPPORT EAST WEST PLAYERS 120 JUDGE JOHN AISO ST LA CA 90012 956151775 501(C)(3) 10000 PROGRAM SUPPORT AMR CAMPUS QALICB INC 1625 N SCHRADER BLVD LOS ANGELES CA 90028 815272537 501(C)(3) 15913692 cost LAND & costs PROGRAM SUPPORT 3 SCHEDULE I PART 1 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 line 1 - purpose of grant or assistance CenterLink - Supports the work of CenterLink to promote the development, growth and sustainability of lgbt community centers. East West Players supports the work of the east west players to promote equity, diversity and inclusion in the theatre and the arts. 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. X true true X X X X X X false false false false false false false false false Lorri L Jean Chief Executive Officer 355128 0 66200 0 13188 0 495920 0 0 0 930436 0 0 0 Darrel Cummings Chief of Staff 254654 0 20000 0 20332 0 0 0 0 0 294986 0 0 0 Michael Holtzman Chief Financial Officer 217450 0 17837 0 0 0 0 0 0 0 235287 0 0 0 Robert Bolan Medical Director 274273 0 0 0 0 0 0 0 0 0 274273 0 0 0 Jason Michael Hall Physician 213266 0 0 0 0 0 0 0 0 0 213266 0 0 0 Ward Carpenter Physician 219446 0 0 0 0 0 0 0 0 0 219446 0 0 0 Amir Ahuja Director of Psychiatry 206731 0 0 0 0 0 0 0 0 0 206731 0 0 0 Allen Spiegler Chief Information Officer 191769 0 0 0 0 0 0 0 0 0 191769 0 0 0 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. 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 2004, 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 $495,920 in fiscal year 2017 for 14 years associated with the severance entitlement. When the CEOs Agreement terminates or expires, the Center will make payment of the severance benefits. X Misc General Gifts 0 175618 FMV false false false FORM 990 PART III STATEMENT OF PROGRAM SERVICE ACCOMPLISHMENTS LINE 1 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 $110 million organization with over 600 employees and approximately 1,900 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; 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 Other Program Services 4A) Health and Mental 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 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. And we 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 were 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, MONTHLY 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 the nation's largest-affordable housing development for LGBT seniors. Form 990 Part VI Section A Governing Body and Management Line 2 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 Shore, Lorri L. Jean and Michael Lombardo and a key employee. Form 990 Part VI Section b policies Line 11B 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 Policies 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 Policies 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 2015, 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 Disclosure Line 19 Public documents, policies and financial statements 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. 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