2013-11-05T10:50:24-08:00 2013-06-30 Regalia & Associates CPAs 103 Town Country Dr Ste K Danville CA 94526 990 2012-07-01 260403799 Lafayette Library and Learning Center Foundation LAFA 9252836513 3491 Mt Diablo Blvd Lafayette CA 94549 Jeff Gale 2013-11-05 true Douglas W Regalia P00186389 9253140390 2012 2016-02-25 16:41:14Z Caity Meaney Burrows 3491 Mt Diablo Blvd 214 Lafayette CA 945493915 1533288 false false X www.LLLCF.org X 2007 CA Lafayette Library and Learning Center Foundation is a California 501(c)(3) nonprofit, public benefit corporation org- anized for the purpose of establishing and supporting the operations, programs, funding and business of the Lafayette Library & Learning Center. 19 19 4 50 0 323877 196378 93750 313484 955730 1012263 29770 11163 1403127 1533288 0 0 212505 223073 0 175760 550193 703552 762698 926625 640429 606663 18598045 19234242 473580 503114 18124465 18731128 In collaboration with community partners, our mission is to sustain the Lafayette Library and Learning Center, home of the Glenn Seaborg Learning Consortium, as a community place and regional resource that offers enriched experiences for all ages. false false 498284 Library Al!ve ProgramsLocated in the heart of Lafayette, at the corner of Mt. Diablo Boulevard and First Street, the LLLC is ADA-compliant and offers on-site parking, convenient access by public transportation, and is within walking distance of several schools, senior housing, BART and many of the community's neighborhoods. The facility exceeds 30,000 square feet, with a separate Childrens Area, Technology Lab and more.More information is available at www.lllcf.org 122743 Library OperationsThe LLLCF is responsible for funding over 50% of the annualized operating costs for the Library: to expand library hours; fund the Glenn Seaborg Learning Consortium and community programming; provide additional collection materials and pay for maintenance and operations. 621027 true true false false false false false false false false true true 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 true false false false false false false false false false true 8 0 true 4 true false false false false false true true false false 0 false false false false false false false false false false X 19 19 false false false false false false false true true false false true true true true true true true true false CA X X X Jeff Gale Treasurer 9252836513 3491 Mt Diablo Blvd 214 Lafayette CA 94549 X Denise K Zetterbaum 2.00 0.00 X 0 0 0 Laurie Phillips 2.00 0.00 X 0 0 0 Suzy Pak 2.00 0.00 X 0 0 0 Ron Olowin 2.00 0.00 X 0 0 0 Karen Mulvaney 2.00 0.00 X 0 0 0 Sid Luckenbach 2.00 0.00 X 0 0 0 Todd La Porte 2.00 0.00 X 0 0 0 Todd Jacobson 2.00 0.00 X 0 0 0 Seth Hamalian 2.00 0.00 X 0 0 0 Jeff Gale 2.00 0.00 X 0 0 0 Roger Falcone 2.00 0.00 X 0 0 0 Alex Engs 2.00 0.00 X 0 0 0 Scott Elliott 2.00 0.00 X 0 0 0 Bart Baer 2.00 0.00 X 0 0 0 Mike Gilson 2.00 0.00 X X 0 0 0 Stephenie Teichman 2.00 0.00 X X 0 0 0 Rita Iorfida 2.00 0.00 X X 0 0 0 Victoria Bjerke 10.00 0.00 X X 0 0 0 Caity Meaney Burrows 10.00 0.00 X X 0 0 0 Beth Needel 40.00 0.00 X 0 0 0 0 false false false 0 196378 31636 196378 Program Revenues 16218 16218 Library facility rentals 85530 85530 Distinguished Speaker Ser 66470 66470 Authors Dinner 145266 145266 313484 1012263 1012263 0 0 0 0 0 0 0 Other 11163 11163 11163 1533288 324647 1012263 0 0 0 0 0 0 205521 91883 51928 61710 0 0 17552 7913 4333 5306 0 1740 1740 7420 7420 0 0 0 44636 32600 12036 18658 18658 3607 3607 3912 3912 0 4172 4172 0 0 0 0 0 10677 10677 2628 2628 Distinguished Speaker Series 36740 36740 Authors Dinner 38347 38347 Collections 51563 51563 Support For Hours & Operations 456362 456362 23090 13306 6821 2963 926625 621027 129838 175760 193098 454048 0 59133 13640 0 0 0 14742137 15638822 0 7429 3814 41440 27342 20285 14098 0 3575963 3109820 0 0 0 18598045 19234242 473580 503114 473580 503114 X 18022465 18687778 102000 43350 18124465 18731128 18598045 19234242 606663 X false false false X 1010250 763238 562084 323877 196378 2855827 0 0 1010250 763238 562084 323877 196378 2855827 0 2855827 606752 797506 902601 955730 1023426 4286015 0 0 7141842 930642 0.39990 0.82540 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 41440 27342 14098 14098 3109820 X 1533288 1533288 1533288 926625 926625 926625 Part X Part X : FIN48 Footnote Financial statement presentation follows the recommendations of ASC 740, Income Taxes. Under ASC 740, LLLCF is required to report information regarding its exposure to various tax positions taken by the organization and requires a two-step process that separates recognition from measurement. The first step is determining whether a tax position has met the recognition threshold; the second step is measuring a tax position that meets the recognition threshold. Management believes that the organization has adequately addressed all tax positions and that there are no unrecorded tax liabilities.LLLCF has received notification from the Internal Revenue Service and the State of California that it qualifies for tax-exempt status under Section 501(c)(3) of the Internal Revenue Code and Section 23701d of the California Revenue and Taxation Code. This exemption is subject to periodic review by the federal and state taxing authorities and management is confident that the organization continues to satisfy all federal and state statutes in order to qualify for continued tax exemption status. LLLCF may periodically receive unrelated business income requiring the organization to file separate tax returns under federal and state statutes. Under such conditions, LLLCF will calculate and accrue the applicable taxes payable. X 1 14756 FMV X Other In-Kind 4 1775 FMV X In-Kind: Events 30 20671 FMV X In-Kind Printing 1 9190 FMV false false false Form 990, Part VI, Line 19 Form 990, Part VI, Line 19: Other Organization Documents Publicly Available ALL OF THE ORGANIZATION'S GOVERNING DOCUMENTS, FINANCIAL STATEMENTS AND OTHER LEGALFILINGS ARE MAINTAINED IN A SECURE ENVIRONMENT AND HELD AVAILABLE FOR INSPECTION BYTAX AUTHORITIES AND THE GENERAL PUBLIC. TAX RETURNS ARE POSTED ANNUALLY TOWWW.GUIDESTAR.ORG AND ARE ALSO AVAILABLE AT THE ORGANIZATION'S OFFICE IN LAFAYETTE, CALIFORNIA (FOR A PHYSICAL INSPECTION) AND ALSO POSTED ON THE ORGANIZATION'S WEB SITE (www.LLLCF.org) WHERE IT IS AVAILABLE FOR VIEWING AS AN ELECTRONIC COPY. Form 990, Part VI, Line 15b Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees COMPENSATION OF OTHER HIGH-LEVEL PERSONNEL AND KEY EMPLOYEES IS REVIEWED AT LEAST ANNUALLY BY MEMBERS OF MANAGEMENT. EFFORTS ARE MADE TO SECURE COMPENSATION DATA FROM INDUSTRY SOURCES IN ORDER TO DETERMINE COMPETITIVENESS AND APPROPRIATENESS OF SALARIES AND ALL RELATED BENEFITS. ALL DECISIONS ARE THEN DOCUMENTED IN PERSONNEL FILES. Form 990, Part VI, Line 15a Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management MEMBERS OF THE BOARD OF DIRECTORS REVIEW THE COMPENSATION OF ALL HIGH-LEVEL PERSONNEL ANNUALLY IN ACCORDANCE WITH IRS RULES AND REGULATIONS. EFFORTS ARE MADE TO SECURE COMPENSATION DATA FROM INDUSTRY SOURCES IN ORDER TO DETERMINE COMPETITIVENESS AND APPROPRIATENESS OF SALARIES. EVERY EFFORT IS MADE TO ENSURE THAT THE PROCESS IS THOROUGH AND TRANSPARENT IN ACCORDANCE WITH IRS GUIDELINES AND THE ORGANIZATION'S POLICIES AND PROCEDURES. Form 990, Part VI, Line 12c Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts MEMBERS OF THE BOARD OF DIRECTORS REVIEW ALL POTENTIAL CONFLICTS OF INTEREST ATLEAST ANNUALLY. ALL PERSONNEL AND BOARD MEMBERS ARE REQUIRED TO DISCLOSE (INWRITING) POTENTIAL CONFLICTS AND ANY RELATED PARTY AFFILIATIONS. LOANS BETWEEN THEORGANIZATION AND MEMBERS OF MANAGEMENT AND THE BOARD ARE STRICTLY PROHIBITED. THEORGANIZATION SEEKS FULL TRANSPARENCY ON ALL RELATIONSHIPS. ANY POTENTIAL CONFLICTS (IN FACT OR APPEARANCE) ARE DISCUSSED OPENLY AND RESOLVED IN ACCORDANCE WITH THE ORGANIZATION'S POLICIES AND PROCEDURES. Form 990, Part VI, Line 11b Form 990, Part VI, Line 11b: Form 990 Review Process FORM 990 IS PREPARED BY AN OUTSIDE TAX PROFESSIONAL. THE FORM IS THEN REVIEWED BYTHE ORGANIZATION'S MANAGEMENT AND A MEMBER OF THE BOARD OF DIRECTORS. THIS GROUP OF INDIVIDUALS THEN DISCUSSES THE CONTENTS OF THE RETURN WITH THE OUTSIDE TAX PROFESSIONAL. AFTER A FULL REVIEW (WITH MODIFICATIONS WHERE NECESSARY), THE FINAL VERSION OF THE TAX RETURN IS PROVIDED TO ALL MEMBERS OF THE ORGANIZATION'S VOTING BODY. A REPRESENTATIVE OF MANAGEMENT SIGNS AND MAILS THE RETURN TO THE DEPARTMENT OF THE TREASURY.