2015-11-16T10:37:23-08:00 2014-12-31 LaRue Corrigan McCormick & Teasdale LLP 5959 Topanga Canyon Blvd Suite 180 Woodland Hills CA 91367 990 2014-01-01 522407129 Lay Mission Helpers Association LAYM 2133681870 3435 Wilshire Blvd LOS ANGELES CA 90010 ELISE FREDERICK Executive Director 2015-11-16 true Ken Teasdale P00287849 8185879300 2014 2016-04-25 22:37:26Z DEANNA BOWERS 858 DUBLIN CT UPLAND CA 91784 1269046 false false X LAYMISSIONHELPERS.ORG X 2004 CA TRAIN, SEND AND SUPPORT CATHOLIC LAY PEOPLE FOR OVERSEAS MISSIONARY SERVICES. 7 7 2 0 422989 390080 20000 0 7048 9942 869024 450037 1269046 0 0 80613 126891 0 35353 318447 445407 399060 572298 50977 696748 726686 1459752 32581 40104 694105 1419648 LAY MISSION HELPERS ASSOCIATION TRAINS, SENDS AND SUPPORTS CATHOLIC LAY PEOPLE FOR OVERSEAS MISSIONARY SERVICES. false false 206299 RECRUIT, TRAIN, SEND AND SUPPORT LAY MISSIONARIES FOR MISSION COUNTRIES 206299 true true false false false false false false false false true false false false false false true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 8 0 true 2 true false false false false false false false false 0 false false false false false false false false false false X 7 7 false false false true false false false true true false false true true true true true true false false false CA X X Joyce Alpaugh 2133681870 3435 WILSHIRE BLVD 1940 LOS ANGELES CA 90010 BILL METZDORF President 5.00 0.00 X X 0 0 0 DEANNA BOWERS Secretary 10.00 0.00 X X 0 0 0 JILL KALINSKI Vice President 2.00 0.00 X X 0 0 0 BRO STEVE PARDY SVD Treasurer 2.50 0.00 X X 0 0 0 MARGARET MORTIMORE Director 0.50 0.00 X 0 0 0 DAVID BRAUN Director 0.50 0.00 X 0 0 0 MICHAEL MCNAUGHT Director 1.00 0.00 X 0 0 0 ELISE FREDERICK Executive Dir. 20.00 0.00 X 30000 0 0 30000 0 false false false 0 390080 390080 0 9942 9942 0 0 0 0 0 0 0 SETTLEMENT FUNDS RECEIVED 900099 869024 869024 869024 1269046 878966 0 0 0 0 30000 13191 16809 0 85224 37478 47746 0 6467 6467 5200 5200 0 64523 64523 41147 41147 0 0 0 16576 16576 1055 450 605 6772 1263 5126 383 0 0 7024 3512 1756 1756 6795 1693 3436 1666 0 0 0 0 0 7301 7301 MISAPPROPRIATION OF ASSETS 136718 136718 PROGRAM SERVICES 70711 70711 MISSION HOUSE EXPENSE 29697 29697 PROGRAM RECRUITMENT 20189 20189 36899 16898 5634 14367 572298 206299 330646 35353 188079 693077 534122 762858 0 0 0 0 0 0 0 4485 668 4485 3817 0 0 0 0 0 726686 1459752 32581 40104 32581 40104 X 694105 1419648 694105 1419648 726686 1459752 696748 28795 X false true X false false X 201036 147415 260472 422989 390080 1421992 0 0 201036 147415 260472 422989 390080 1421992 284072 1137920 14686 15712 10710 7048 9942 58098 0 0 1480090 75000 0.76880 0.94960 X Support Schedule: Additional Supplemental Information SETTLEMENT FUNDS RECEIVED of $869,024 were not included in the support test as they were for recoveries of damages, not income. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 4485 668 3817 3817 1297841 28795 28795 1269046 1269046 572298 572298 572298 Form 990, Part VI, Line 5: Description of Material Diversion of Assets On April 28, 2014, the Organization's Executive Director identified irregularities while reviewing supporting documentation for an expense reimbursement requested by Charles Sebesta (Sebesta), the Fund Development Consultant for the Organization. An internal investigation revealed information that pointed to the suspicion that Sebesta and his assistant, Christine Rowe (Rowe) had misappropriated $177,942 from October 2013 to April 2014, by diverting funds payable to vendors. The results of the internal investigation were given to the Los Angeles Police Department and Sebesta and Rowe were arrested in May 2014. They were charged by the District Attorneys Office with grand theft, and this criminal case is outstanding. The Organization filed a civil lawsuit on June 27, 2014. A Settlement Agreement was executed on September 8, 2014 in favor of the Organization providing for the recovery of damages, including costs in the amount of $869,074. By December 31, 2014 the award was paid in full to the organization. The organization has recorded misappropriation expense of $136,718 in 2014 ($41,224 was reported as part of this misappropriation on the organization's 2013 990).IN ADDITION TO PROSECUTING THE TWO PERPETRATORS TO THE FULLEST EXTENT OF THE LAW AS DESCRIBED ABOVE, MANAGMENT HAS RECEIVED CONSULTATION FROM THE ORGANIZATION'S AUDIT FIRM TO IMPROVE THEIR ACCOUNTING PROCEEDURES AND INTERNAL CONTROLS IN AN EFFORT TO REDUCE THE RISK OF FUTURE MISAPPROPRIATIONS AND HAVE IMMEDIATELY IMPLEMENTED THEIR RECOMMENDATIONS. Form 990, Part VI, Line 11b: Form 990 Review Process the Form 990 was provided to the entire board for review prior to finalizing and filing the return. Form 990, Part VI, Line 19: Other Organization Documents Publicly Available FORM 990 PART VI SECTION B-12C ANNUAL REAFFIRMATION BY ALL BOARD MEMBERS THAT NO CONFLICT OF INTEREST EXISTS SEC C. DISCLOSURE IF REQUESTED THE EXECUTIVE DIRECTOR WILL PROVIDE A COPY OF THE WHITSTLE BLOWER AND CONFLICT OF INTEREST POLICY. IF PAST YEARS FORM 990 REQUESTED - PROVIDE OR DIRECT TO GUIDSTAR.