LATIN AMERICAN YOUTH CENTER INC: Form 990, tax year 2010

View the entire original 990 at ProPublica ↗

Organization
LATIN AMERICAN YOUTH CENTER INC (EIN 52-1023074)
Tax period
2010-10-01 to 2011-09-30
Filed
2012-06-01
IRS object ID
201211539349300231
Schema version
2010v3.4
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

FieldValueIRS element (for citing)
Timestamp2012-06-01T15:37:57-05:00Timestamp
Tax Period End Date2011-09-30TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

FieldValueIRS element (for citing)
Business Name Line1SB & Company LLCBusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

FieldValueIRS element (for citing)
Address Line1200 International Circle Suite 5500AddressLine1
CityHunt ValleyCity
StateMDState
ZIP Code21030ZIPCode
FieldValueIRS element (for citing)
Return Type990ReturnType
Tax Period Begin Date2010-10-01TaxPeriodBeginDate

Filer Filer

FieldValueIRS element (for citing)
EIN521023074EIN

Name Name

FieldValueIRS element (for citing)
Business Name Line1Latin American Youth CenterBusinessNameLine1
FieldValueIRS element (for citing)
Name ControlLATINameControl
Phone2023192225Phone

US Address USAddress

FieldValueIRS element (for citing)
Address Line11419 Columbia Road NWAddressLine1
CityWashingtonCity
StateDCState
ZIP Code20009ZIPCode

Officer Officer

FieldValueIRS element (for citing)
NameLori M KaplanName
TitleChief Executive OfficerTitle
Phone2023192225Phone
Date Signed2012-06-01DateSigned
Authorize Third Party1AuthorizeThirdParty

Preparer Preparer

FieldValueIRS element (for citing)
NameJames E Marshall JrName
Phone4105840060Phone
Date Prepared2012-05-30DatePrepared
FieldValueIRS element (for citing)
Tax Year2010TaxYear
Build TS2016-02-24 21:20:13ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Name Of Principal Officer PersonLori M KaplanNameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

FieldValueIRS element (for citing)
Address Line11419 Columbia Road NWAddressLine1
CityWashingtonCity
StateDCState
ZIP Code20009ZIPCode
FieldValueIRS element (for citing)
Gross Receipts13139123GrossReceipts
Group Return For Affiliates0GroupReturnForAffiliates
Organization501c3XOrganization501c3
Web Sitewww.LAYC-DC.orgWebSite
Type Of Organization CorporationXTypeOfOrganizationCorporation
Year Formation1974YearFormation
State Legal DomicileDCStateLegalDomicile
Activity Or Mission DescriptionTo provide Latino, African-American and other multicultural youth and families with the education, skills, training and support they need to live, work and study with dignity, in good health and in neighborhoods that are safe and secure.ActivityOrMissionDescription
Nbr Voting Members Governing Body19NbrVotingMembersGoverningBody
Nbr Independent Voting Members19NbrIndependentVotingMembers
Total Nbr Employees243TotalNbrEmployees
Total Nbr Volunteers25TotalNbrVolunteers
Total Gross UBI0TotalGrossUBI
Net Unrelated Business Txbl Income0NetUnrelatedBusinessTxblIncome
Contributions Grants Prior Year14014109ContributionsGrantsPriorYear
Contributions Grants Current Year12408056ContributionsGrantsCurrentYear
Program Service Revenue Prior Year0ProgramServiceRevenuePriorYear
Program Service Revenue CY0ProgramServiceRevenueCY
Investment Income Prior Year3324InvestmentIncomePriorYear
Investment Income Current Year79InvestmentIncomeCurrentYear
Other Revenue Prior Year595747OtherRevenuePriorYear
Other Revenue Current Year698203OtherRevenueCurrentYear
Total Revenue Prior Year14613180TotalRevenuePriorYear
Total Revenue Current Year13106338TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year481587GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY331894GrantsAndSimilarAmntsCY
Benefits Paid To Members Prior Year0BenefitsPaidToMembersPriorYear
Benefits Paid To Members CY0BenefitsPaidToMembersCY
Salaries Etc Prior Year9042811SalariesEtcPriorYear
Salaries Etc Current Year8634760SalariesEtcCurrentYear
Total Prof Fundrsng Exp Prior Year0TotalProfFundrsngExpPriorYear
Total Prof Fundrsng Exp CY0TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year665923TotalFundrsngExpCurrentYear
Other Expense Prior Year5770352OtherExpensePriorYear
Other Expenses Current Year5650409OtherExpensesCurrentYear
Total Expenses Prior Year15294750TotalExpensesPriorYear
Total Expenses Current Year14617063TotalExpensesCurrentYear
Revenues Less Expenses Prior Year-681570RevenuesLessExpensesPriorYear
Revenues Less Expenses CY-1510725RevenuesLessExpensesCY
Total Assets BOY10424449TotalAssetsBOY
Total Assets EOY8351615TotalAssetsEOY
Total Liabilities BOY8352558TotalLiabilitiesBOY
Total Liabilities EOY7790819TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY2071891NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY560796NetAssetsOrFundBalancesEOY
Info In Schedule O Part IIIXInfoInScheduleOPartIII
Mission DescriptionTo provide Latino, African-American and other multicultural youth and families with the education, skills, training and support they need to live, work and study with dignity, in good health and in neighborhoods that are safe and secure.MissionDescription
Significant New Program Services0SignificantNewProgramServices
Significant Change0SignificantChange
Expense4288257Expense
Grants116942Grants
Revenue53815Revenue
DescriptionFamily-Based Services, General/Other: Social Services support, protect and strengthen the family unit as the primary foundation for the development and advancement of youth and family via individual, group and family counseling, emergency services, crisis intervention, drug treatment and prevention, foster care, residential placement and legal assistance.Description

Activity2 Activity2

FieldValueIRS element (for citing)
Expense3079083Expense
Grants83968Grants
Revenue38641Revenue
DescriptionYouth Development Programs, General/Other: LAYC Maryland multicultural Youth Centers (LAYC-MMYC) is the organizational division that serves Montgomery and Prince Georges Counties in Maryland. Programs currently operate after-school and school based academic enrichment and employment training programs in middle and high schools in both counties. MMYC is using the Youth Development model that LAYC developed over the past thirty-five years to help the youth in Montgomery and Prince Georges counties become successful and young happy adults. Activities focus on building career skills and opportunities, encouraging healthy habits and positive relationships, teaching skills to find positive solutions to life's daily needs, instilling a commitment to education and facilitating proactive involvement in the community.Description

Activity3 Activity3

FieldValueIRS element (for citing)
Expense2840329Expense
Grants77457Grants
Revenue35645Revenue
DescriptionEducation, General/Other: The training of youth and adults in the skilled areas of art, word processing, office management and computer training, job placement, counseling and other support service are also provided.Description

Activity Other ActivityOther (5 entries)

ExpenseExpenseGrantsGrantsRevenueRevenueDescriptionDescription
447748122105619Transitional Housing Programs: Latino Transitional House Project (LTHP) provides multicultural transitional housing and supportive services to eight (8) single adult females and twenty (20) families per year. Participants have a variety of training and counseling options at their disposal, as well as access to educational assistance, development screening and childcare. Support in obtaining self-sufficiency is also provided by holding a portion of rental payments in escrow to help participants have money as they are developing other areas of their lives.
515941407647Legal & Judicial Services Programs, General/Other: Advocacy works to influence public policy and practices and social systems that affect low-income immigrant and minority youth in Washington, DC and Maryland.
29289779873676Arts, Culture & Humanities Programs, General/Other: Arts and Media programs encourage youth to experience the power of their art as a means of self-expression and as a tool for exploring community issues. Creative abilities are developed through classes in fine arts, photgraphy, video, radio and media production, music and creative writing.
533535145506696Youth Job training & Employment Programs: Workforce investment and Social Enterprise Programs assists out-of-school youth to build the skills they need to obtain and retain meaningful employment through a holistic program of job readiness and life skills training, job placement services, computer instruction, and preparation to pass the General Education Development (GED) examination.
637078173737995Client Management: This is a program called Promotor Pathway whichmatches up staff members (known as "promotores", which translates to"guide" in english) with the most at-risk youth LAYC serves.Promotores are a unique combination of youth development workers,mentors, intensive case managers who work intentionally anddeliberately to build transforming relationships with the region's mostdisconnected youth. They proactively encourage youth to participate ina broad set of LAYC programs and services, based on the results of anintake assessment and creation of an individual success plan. Incontrast to traditional case managers, promotores works with youthacross programs and services over an extended period of time,anticipated to be an average of four to six years.
FieldValueIRS element (for citing)
Total Of Other Program Service Exp1962852TotalOfOtherProgramServiceExp
Total Of Other Program Service Grnt53527TotalOfOtherProgramServiceGrnt
Total Of Other Program Service Rev24633TotalOfOtherProgramServiceRev
Total Program Service Expense12170521TotalProgramServiceExpense
Described In501 C31DescribedIn501C3
Schedule B Required1ScheduleBRequired
Political Activities0PoliticalActivities
Lobbying Activities0LobbyingActivities
Donor Advised Funds0DonorAdvisedFunds
Conservation Easements0ConservationEasements
Collections Of Art0CollectionsOfArt
Credit Counseling0CreditCounseling
Term Or Permanent Endowments0TermOrPermanentEndowments
Report Land Bldg Equip1ReportLandBldgEquip
Report Invest Oth Securities0ReportInvestOthSecurities
Report Prog Rel Invest0ReportProgRelInvest
Report Other Assets0ReportOtherAssets
Report Other Liabilities1ReportOtherLiabilities
Report Fin48 Footnote0ReportFin48Footnote
Independent Audit Financial Stmt1IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt0ConsolidatedAuditFinancialStmt
School0School
Foreign Office0ForeignOffice
Foreign Activities0ForeignActivities
More Than5000 K To Organizations0MoreThan5000KToOrganizations
More Than5000 K To Individuals0MoreThan5000KToIndividuals
Professional Fundraising0ProfessionalFundraising
Fundraising Activities0FundraisingActivities
Gaming0Gaming
Hospital0Hospital
Grants To Organizations0GrantsToOrganizations
Grants To Individuals1GrantsToIndividuals
Schedule J Required0ScheduleJRequired
Tax Exempt Bonds1TaxExemptBonds
Invest Tax Exempt Bonds0InvestTaxExemptBonds
Escrow Account0EscrowAccount
On Behalf Of Issuer0OnBehalfOfIssuer
Excess Benefit Transaction0ExcessBenefitTransaction
Prior Excess Benefit Transaction0PriorExcessBenefitTransaction
Loan To Officer Or DQP1LoanToOfficerOrDQP
Grant To Related Person0GrantToRelatedPerson
Bsnss Rltnshp With Organization0BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member0BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp0OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions0DeductibleNonCashContributions
Deductible Contributions Of Art0DeductibleContributionsOfArt
Terminated0Terminated
Partial Liquidation0PartialLiquidation
Disregarded Entity0DisregardedEntity
Related Entity1RelatedEntity
Related Org Controlled Entity0RelatedOrgControlledEntity
Transaction Related Entity0TransactionRelatedEntity
Transfers To Exempt Non Chrtbl Org0TransfersToExemptNonChrtblOrg
Activities Conducted Partnership0ActivitiesConductedPartnership
Schedule O Required1ScheduleORequired
Number Forms Transmitted With1096144NumberFormsTransmittedWith1096
Number W2 G Included0NumberW2GIncluded
Number Of Employees243NumberOfEmployees
Employment Tax Returns Filed1EmploymentTaxReturnsFiled
Unrelated Business Income0UnrelatedBusinessIncome
Foreign Financial Account0ForeignFinancialAccount
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTrans
Taxable Party Notification0TaxablePartyNotification
Non Deductible Contributions0NonDeductibleContributions
Quid Pro Quo Contributions0QuidProQuoContributions
Form8282 Property Disposed Of0Form8282PropertyDisposedOf
Indoor Tanning Services0IndoorTanningServices
Info In Schedule O Part VIXInfoInScheduleOPartVI
Nbr Voting Governing Body Members19NbrVotingGoverningBodyMembers
Number Independent Voting Members19NumberIndependentVotingMembers
Family Or Business Relationship0FamilyOrBusinessRelationship
Delegation Of Management Duties0DelegationOfManagementDuties
Changes To Organizing Docs0ChangesToOrganizingDocs
Material Diversion Or Misuse0MaterialDiversionOrMisuse
Members Or Stockholders0MembersOrStockholders
Election Of Board Members0ElectionOfBoardMembers
Decisions Subject To Approval0DecisionsSubjectToApproval
Minutes Of Governing Body1MinutesOfGoverningBody
Minutes Of Committees0MinutesOfCommittees
Officer Mailing Address0OfficerMailingAddress
Local Chapters0LocalChapters
Form990 Provided To Governing Body1Form990ProvidedToGoverningBody
Conflict Of Interest Policy1ConflictOfInterestPolicy
Annual Disclosure Covered Persons1AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement1RegularMonitoringEnforcement
Whistleblower Policy0WhistleblowerPolicy
Document Retention Policy1DocumentRetentionPolicy
Compensation Process CEO1CompensationProcessCEO
Compensation Process Other0CompensationProcessOther
Investment In Joint Venture0InvestmentInJointVenture
Upon RequestXUponRequest

The Books Are In Care Of TheBooksAreInCareOf

Name Business NameBusiness

FieldValueIRS element (for citing)
Business Name Line1The OrganizationBusinessNameLine1
FieldValueIRS element (for citing)
Telephone Number2023192225TelephoneNumber

Address US AddressUS

FieldValueIRS element (for citing)
Address Line11419 Columbia Road NWAddressLine1
CityWashingtonCity
StateDCState
ZIP Code20009ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (25 entries)

TitleTitleAverage Hours Per WeekAverageHoursPerWeekIndividual Trustee Or DirectorIndividualTrusteeOrDirectorOfficerOfficerReportable Comp From OrganizationReportableCompFromOrganizationReportable Comp From Related OrgsReportableCompFromRelatedOrgsOther CompensationOtherCompensationHighest Compensated EmployeeHighestCompensatedEmployee
Antonio F Marquez
Chair1.00XX000
Jennifer Macomber
Vice Chair1.00XX000
Rick England
Treasurer1.00XX000
Patricia Arzuaga
Board Member1.00X000
Betsy Brand
Board Member1.00X000
Lauren Eyster
Board Member1.00X000
Jon Fernandez
Board Member1.00X000
Steve Linehan
Board Member1.00X000
Julie Jensen
Board Member1.00X000
Laurie Mittenthal
Board Member1.00X000
Jesse Mejia
Board Member1.00X000
Natasha Pedroza
Board Member1.00X000
Dancia Petroshius
Board Member1.00X000
Ken Robinson
Board Member1.00X000
Deborah Santiago
board Member1.00X000
Anthony Sims
Board Member1.00X000
Matt Sislen
Board Member1.00X000
Andrew Van Etten
Board Member1.00X000
David Wofford
Board Member1.00X000
Lori M Kaplan
Chief Executive Officer40.00X13363400
Ronald D Elum
Chief Financial Officer40.00X12875000
Sandra Gutierrez
Chief Operating Officer40.00X12875000
Nicole H Hanrahan
Chief Strategy Officer40.00X2187500
Luisa Montero-Diaz
Maryland Managing Director40.00000X
Jose C Vera
Director of Social Service40.0011130000X
FieldValueIRS element (for citing)
Total Reportable Comp From Org524309TotalReportableCompFromOrg
Total Reportable Comp Frm Rltd Orgs0TotalReportableCompFrmRltdOrgs
Total Other Compensation0TotalOtherCompensation
Number Individuals GT100 K4NumberIndividualsGT100K
Formers Listed0FormersListed
Total Comp GT150 K0TotalCompGT150K
Compensation From Other Sources0CompensationFromOtherSources
Number Of Contractors GT100 K0NumberOfContractorsGT100K
Government Grants8264422GovernmentGrants
All Other Contributions4143634AllOtherContributions
Total Contributions12408056TotalContributions

Investment Income InvestmentIncome

FieldValueIRS element (for citing)
Total Revenue Column179TotalRevenueColumn
Exclusion$179ExclusionAmount

Gross Rents GrossRents

FieldValueIRS element (for citing)
Real420771Real

Rental Income Or Loss RentalIncomeOrLoss

FieldValueIRS element (for citing)
Real420771Real

Net Rental Income Or Loss NetRentalIncomeOrLoss

FieldValueIRS element (for citing)
Total Revenue Column420771TotalRevenueColumn
Exclusion$420,771ExclusionAmount

Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses

FieldValueIRS element (for citing)
Securities100Securities

Gain Or Loss GainOrLoss

FieldValueIRS element (for citing)
Securities-100Securities

Net Gain Or Loss Investments NetGainOrLossInvestments

FieldValueIRS element (for citing)
Total Revenue Column-100TotalRevenueColumn
Exclusion-$100ExclusionAmount
FieldValueIRS element (for citing)
Gross Income Fundraising Events157383GrossIncomeFundraisingEvents
Fundraising Direct Expenses32685FundraisingDirectExpenses

Net Income From Fundraising Events NetIncomeFromFundraisingEvents

FieldValueIRS element (for citing)
Total Revenue Column124698TotalRevenueColumn
Exclusion$124,698ExclusionAmount

Other Revenue Misc OtherRevenueMisc

FieldValueIRS element (for citing)
DescriptionMisc. revenue-Related-Description
Business Code900099BusinessCode
Total Revenue Column96677TotalRevenueColumn
Related Or Exempt Function Income96677RelatedOrExemptFunctionIncome

Miscellaneous Revenue MiscellaneousRevenue

FieldValueIRS element (for citing)
Total Revenue Column56057TotalRevenueColumn
Related Or Exempt Function Income56057RelatedOrExemptFunctionIncome
FieldValueIRS element (for citing)
Total Other Revenue152734TotalOtherRevenue

Total Revenue TotalRevenue

FieldValueIRS element (for citing)
Total Revenue Column13106338TotalRevenueColumn
Related Or Exempt Function Income152734RelatedOrExemptFunctionIncome
Unrelated Business Revenue0UnrelatedBusinessRevenue
Exclusion$545,548ExclusionAmount

Grants To Domestic Individuals GrantsToDomesticIndividuals

FieldValueIRS element (for citing)
Total331894Total
Program Services331894ProgramServices

Comp Current Officers Directors CompCurrentOfficersDirectors

FieldValueIRS element (for citing)
Total536682Total
Program Services467384ProgramServices
Management And General33099ManagementAndGeneral
Fundraising36199Fundraising

Other Salaries And Wages OtherSalariesAndWages

FieldValueIRS element (for citing)
Total7287994Total
Program Services6346950ProgramServices
Management And General449473ManagementAndGeneral
Fundraising491571Fundraising

Pension Plan Contributions PensionPlanContributions

FieldValueIRS element (for citing)
Total101000Total
Program Services87959ProgramServices
Management And General6229ManagementAndGeneral
Fundraising6812Fundraising

Other Employee Benefits OtherEmployeeBenefits

FieldValueIRS element (for citing)
Total70303Total
Program Services61225ProgramServices
Management And General4336ManagementAndGeneral
Fundraising4742Fundraising

Payroll Taxes PayrollTaxes

FieldValueIRS element (for citing)
Total638781Total
Program Services556300ProgramServices
Management And General39396ManagementAndGeneral
Fundraising43085Fundraising

Fees For Services Legal FeesForServicesLegal

FieldValueIRS element (for citing)
Total51567Total
Program Services37714ProgramServices
Management And General12162ManagementAndGeneral
Fundraising1691Fundraising

Fees For Services Accounting FeesForServicesAccounting

FieldValueIRS element (for citing)
Total101200Total
Program Services74013ProgramServices
Management And General23868ManagementAndGeneral
Fundraising3319Fundraising

Fees For Services Other FeesForServicesOther

FieldValueIRS element (for citing)
Total990322Total
Program Services724274ProgramServices
Management And General233568ManagementAndGeneral
Fundraising32480Fundraising

Office Expenses OfficeExpenses

FieldValueIRS element (for citing)
Total490419Total
Program Services382872ProgramServices
Management And General99416ManagementAndGeneral
Fundraising8131Fundraising

Occupancy Occupancy

FieldValueIRS element (for citing)
Total706909Total
Program Services652524ProgramServices
Management And General54385ManagementAndGeneral

Travel Travel

FieldValueIRS element (for citing)
Total189902Total
Program Services184584ProgramServices
Management And General5232ManagementAndGeneral
Fundraising86Fundraising

Depreciation Depletion DepreciationDepletion

FieldValueIRS element (for citing)
Total403850Total
Program Services35135ProgramServices
Management And General368715ManagementAndGeneral

Insurance Insurance

FieldValueIRS element (for citing)
Total260246Total
Program Services50165ProgramServices
Management And General210081ManagementAndGeneral

Other Expenses OtherExpenses (4 entries)

DescriptionDescriptionTotalTotalProgram ServicesProgramServicesManagement And GeneralManagementAndGeneralFundraisingFundraising
Client expenses5669465083463913219468
Bad debt expense3279242940302263411260
Training & education1781931761812221790
Foster parent payments11240110078377583860

All Other Expenses AllOtherExpenses

FieldValueIRS element (for citing)
Total1270530Total
Program Services1098188ProgramServices
Management And General170913ManagementAndGeneral
Fundraising1429Fundraising

Total Functional Expenses TotalFunctionalExpenses

FieldValueIRS element (for citing)
Total14617063Total
Program Services12170521ProgramServices
Management And General1780619ManagementAndGeneral
Fundraising665923Fundraising

Cash Non Interest Bearing CashNonInterestBearing

FieldValueIRS element (for citing)
BOY32370BOY
EOY96589EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

FieldValueIRS element (for citing)
BOY88496BOY
EOY91673EOY

Pledges And Grants Receivable PledgesAndGrantsReceivable

FieldValueIRS element (for citing)
BOY2494801BOY
EOY1007040EOY

Accounts Receivable AccountsReceivable

FieldValueIRS element (for citing)
BOY339073BOY
EOY71322EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

FieldValueIRS element (for citing)
BOY278781BOY
EOY25003EOY
FieldValueIRS element (for citing)
Land Buildings Equipment Basis10474192LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec3720110LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

FieldValueIRS element (for citing)
BOY7137887BOY
EOY6754082EOY

Investments Other Securities InvestmentsOtherSecurities

FieldValueIRS element (for citing)
BOY4307BOY
EOY3937EOY

Intangible Assets IntangibleAssets

FieldValueIRS element (for citing)
EOY242943EOY

Other Assets Total OtherAssetsTotal

FieldValueIRS element (for citing)
BOY48734BOY
EOY59026EOY

Total Assets TotalAssets

FieldValueIRS element (for citing)
BOY10424449BOY
EOY8351615EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

FieldValueIRS element (for citing)
BOY1241164BOY
EOY1287969EOY

Deferred Revenue DeferredRevenue

FieldValueIRS element (for citing)
BOY483704BOY
EOY405782EOY

Tax Exempt Bond Liabilities TaxExemptBondLiabilities

FieldValueIRS element (for citing)
BOY3895000BOY
EOY3800000EOY

Loans From Officers Directors LoansFromOfficersDirectors

FieldValueIRS element (for citing)
BOY300000BOY
EOY300000EOY

Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp

FieldValueIRS element (for citing)
BOY1711295BOY
EOY1576518EOY

Unsecured Notes Loans Payable UnsecuredNotesLoansPayable

FieldValueIRS element (for citing)
BOY320132BOY
EOY81400EOY

Other Liabilities OtherLiabilities

FieldValueIRS element (for citing)
BOY401263BOY
EOY339150EOY

Total Liabilities TotalLiabilities

FieldValueIRS element (for citing)
BOY8352558BOY
EOY7790819EOY
FieldValueIRS element (for citing)
Follow SFAS117XFollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

FieldValueIRS element (for citing)
BOY1821226BOY
EOY-606619EOY

Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets

FieldValueIRS element (for citing)
BOY250665BOY
EOY1167415EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

FieldValueIRS element (for citing)
BOY2071891BOY
EOY560796EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

FieldValueIRS element (for citing)
BOY10424449BOY
EOY8351615EOY
FieldValueIRS element (for citing)
Info In Schedule O Part XIXInfoInScheduleOPartXI
Reconcilation Revenue Expenses-1510725ReconcilationRevenueExpenses
Reconcilation Other Changes-370ReconcilationOtherChanges
Info In Schedule O Part XIIXInfoInScheduleOPartXII
Method Of Accounting AccrualXMethodOfAccountingAccrual
Accountant Compile Or Review0AccountantCompileOrReview
FS Audited1FSAudited
Audit Committee1AuditCommittee
Financial Statement SeparateXFinancialStatementSeparate
Federal Grant Audit Required1FederalGrantAuditRequired
Federal Grant Audit Performed1FederalGrantAuditPerformed

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org170b1 AviXPubliclySupportedOrg170b1Avi

Gifts Grants Contrib Received170 GiftsGrantsContribReceived170

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years12274578CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years15759165CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years14956798CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year14014109CurrentTaxYearMinus1Year
Current Tax Year12408056CurrentTaxYear
Total69412706Total

Total170 Total170

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years12274578CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years15759165CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years14956798CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year14014109CurrentTaxYearMinus1Year
Current Tax Year12408056CurrentTaxYear
Total69412706Total
FieldValueIRS element (for citing)
Public Support Total17069412706PublicSupportTotal170

Gross Investment Income170 GrossInvestmentIncome170

FieldValueIRS element (for citing)
Current Tax Year Minus3 Years282218CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years329572CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year712140CurrentTaxYearMinus1Year
Current Tax Year578333CurrentTaxYear
Total1902263Total

Other Income170 OtherIncome170

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years990386CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years575735CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years256960CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year21935CurrentTaxYearMinus1Year
Current Tax Year152374CurrentTaxYear
Total1997390Total
FieldValueIRS element (for citing)
Total Support73312359TotalSupport
Public Support Pertcentage1700.94680PublicSupportPertcentage170
Public Support Pertcent Prior Year0.95170PublicSupportPertcentPriorYear
Thirty Three Percnt Tests CY170XThirtyThreePercntTestsCY170

Schedule B IRS990ScheduleB

Contributor Info ContributorInfo

FieldValueIRS element (for citing)
Contributor NumberRESTRICTEDContributorNumber

Contributor Name Business ContributorNameBusiness

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor Address US ContributorAddressUS

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Aggregate ContributionsRESTRICTEDAggregateContributions

Schedule D IRS990ScheduleD

Land Land

FieldValueIRS element (for citing)
Other Cost Or Other Basis37180OtherCostOrOtherBasis
Book Value37180BookValue

Buildings Buildings

FieldValueIRS element (for citing)
Other Cost Or Other Basis8381920OtherCostOrOtherBasis
Depreciation1897697Depreciation
Book Value6484223BookValue

Leasehold Improvements LeaseholdImprovements

FieldValueIRS element (for citing)
Other Cost Or Other Basis547718OtherCostOrOtherBasis
Depreciation479187Depreciation
Book Value68531BookValue

Equipment Equipment

FieldValueIRS element (for citing)
Other Cost Or Other Basis1507374OtherCostOrOtherBasis
Depreciation1343226Depreciation
Book Value164148BookValue
FieldValueIRS element (for citing)
Total Of Book Value Land Buildings6754082TotalOfBookValueLandBuildings

Other Liabilities OtherLiabilities

FieldValueIRS element (for citing)
DescriptionSwap Valuation LiabilityDescription
Amount$339,150Amount
FieldValueIRS element (for citing)
Total Of Amounts339150TotalOfAmounts
Total Revenue13106338TotalRevenue
Total Expenses14617063TotalExpenses
Excess Or Deficit For Year-1510725ExcessOrDeficitForYear
Net Unrealized GL On Investments-370NetUnrealizedGLOnInvestments
Total Adjustments-370TotalAdjustments
Excess Or Deficit Per FS-1511095ExcessOrDeficitPerFS
Tot Revenue Etc Audited Fincl Stmt13138653TotRevenueEtcAuditedFinclStmt
Net Unrealized Gains Investments-370NetUnrealizedGainsInvestments
Revenue Not Rptd F990-370RevenueNotRptdF990
Revenue Subtotal13139023RevenueSubtotal
Other Revenues Not Included-32685OtherRevenuesNotIncluded
Revenue Not Rptd On Fin Stmt-32685RevenueNotRptdOnFinStmt
Total Revenue Per Form99013106338TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt14649748TotExpensesEtcAuditedFinclStmt
Other Expenses Included32685OtherExpensesIncluded
Expenses Not Rptd F99032685ExpensesNotRptdF990
Expenses Subtotal14617063ExpensesSubtotal
Expenses Not Rptd On Fin Stmt0ExpensesNotRptdOnFinStmt
Total Expenses Per Form99014617063TotalExpensesPerForm990

Form990 Schedule D Part XIV Form990ScheduleDPartXIV (2 entries)

IdentifierIdentifierExplanationExplanation
Part XII, Line 4b - Other Adjustments:Fundraising event expenses -32,685.
Part XIII, Line 2d - Other Adjustments:Fundraising event expenses 32,685.

Schedule G IRS990ScheduleG

Events Information EventsInformation

FieldValueIRS element (for citing)
Name Of Event1GalaNameOfEvent1
Gross Receipts Event1157383GrossReceiptsEvent1
Gross Revenue Event1157383GrossRevenueEvent1
Other Direct Expenses Event132685OtherDirectExpensesEvent1
Gross Receipts Total157383GrossReceiptsTotal
Gross Revenue Total Events157383GrossRevenueTotalEvents
Other Direct Expenses Total Events32685OtherDirectExpensesTotalEvents
Direct Expense Summary Events32685DirectExpenseSummaryEvents
Net Income Summary124698NetIncomeSummary

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Records Maintained0RecordsMaintained

Form990 Schedule I Part III Form990ScheduleIPartIII (2 entries)

Type Of GrantTypeOfGrantNumber Of RecipientsNumberOfRecipientsAmount Of Cash GrantAmountOfCashGrant
Stipends367330419
Scholarships81475

Schedule K IRS990ScheduleK

Form990 Schedule K Part I Form990ScheduleKPartI

Issuer Name IssuerName

FieldValueIRS element (for citing)
Business Name Line1District of ColumbiaBusinessNameLine1
FieldValueIRS element (for citing)
CUSIP Number254839Z71CUSIPNumber
Date Issued2007-09-13DateIssued
Issue Price4070000IssuePrice
Description Of PurposeTo pay down a term note and to finance the costs of renovating.DescriptionOfPurpose
Defeased0Defeased
On Behalf Of Issuer0OnBehalfOfIssuer
Pool Financing0PoolFinancing

Form990 Schedule K Part II Form990ScheduleKPartII

FieldValueIRS element (for citing)
Total Proceeds4070000TotalProceeds
Working Capital Expenditures2675000WorkingCapitalExpenditures
Capital Expenditures1395000CapitalExpenditures
Year Of Subst Completion2009YearOfSubstCompletion
Current Refunding0CurrentRefunding
Advance Refunding1AdvanceRefunding
Final Allocation Made1FinalAllocationMade
Adequate Books And Recds Maintaind1AdequateBooksAndRecdsMaintaind

Form990 Schedule K Part III Form990ScheduleKPartIII

FieldValueIRS element (for citing)
Owning Bond Financed Property0OwningBondFinancedProperty
Any Lease Arrangements0AnyLeaseArrangements
Mngment Cntrct Bond Financd Prprty0MngmentCntrctBondFinancdPrprty
Any Research Agreements0AnyResearchAgreements
Post Issuance Compliance Procdrs0PostIssuanceComplianceProcdrs

Form990 Schedule K Part IV Form990ScheduleKPartIV

FieldValueIRS element (for citing)
Form8038 T Filed0Form8038TFiled
Variable Rate Issue1VariableRateIssue
Hedge Identified In Books And Recds1HedgeIdentifiedInBooksAndRecds
Superintegrated Hedge0SuperintegratedHedge
Hedge Terminated0HedgeTerminated
Gross Proceeds Invested In GIC0GrossProceedsInvestedInGIC
Gross Proceeds Invested0GrossProceedsInvested
Exception To Rebate0ExceptionToRebate

Schedule L IRS990ScheduleL

Loan Table LoanTable

FieldValueIRS element (for citing)
Name PersonJulie JensenNamePerson
Loan To OrganizationXLoanToOrganization
Original Principal$300,000OriginalPrincipalAmount
Balance Due300000BalanceDue
Default0Default
Approved By Board1ApprovedByBoard
Written Agreement0WrittenAgreement
FieldValueIRS element (for citing)
Total Balance Due300000TotalBalanceDue

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (7 entries)

IdentifierIdentifierExplanationExplanationReturn ReferenceReturnReference
Form 990, Part VI, Section A, line 8bThe organization does not have a committee with the authority to act on behalf of the governing body.
Form 990, Part VI, Section B, line 11A copy of the Form 990 is circulated to the Audit Committee for approval before filing.
All employees are required to disclose conflicts of interest promptly to their immediate supervisor. If a staff member has any question whether an action or proposed course of conduct would create a conflict of interest, he or she should immediately contact his or her immediate supervisor and executive director to obtain advice on the issue. A violation of this policy may result in immediate and appropriate corrective action up to and including termination. Potential conflicts of interest are reviewed by the Board annually.Form 990, Part VI, Section B, line 12c
The Board determined the executive director's compensation based upon the results of her performance review and the data collected from a market survey.Form 990, Part VI, Section B, line 15a
The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.Form 990, Part VI, Section C, line 19
Changes in Net Assets or Fund Balances:Net unrealized losses on investments: -370.Form 990, Part XI, line 5:
This process has not changed from prior year.Form 990, Part XII, Line 2c

Schedule R IRS990ScheduleR

Form990 Schedule R Part II Form990ScheduleRPartII (4 entries)

Address Line1AddressUS/AddressLine1CityAddressUS/CityStateAddressUS/StateZIP CodeAddressUS/ZIPCodeEINEINPrimary ActivitiesPrimaryActivitiesLegal Domicile StateLegalDomicileStateExempt Code SectionExemptCodeSectionPublic Charity StatusPublicCharityStatusDirect Controlling Entity NADirectControllingEntityNAControlled OrgControlledOrg
LAYC Social Ventures
1419 Columbia Road NWWashingtonDC20009861073811to provide entrepreneurial training to youth.DC501(c)(3)Line 9N/A0
The Next Step Public Charter School
1419 Columbia Road NWWashingtonDC20009522103442To provide an academic program with guidance counseling & support services.DC501(c)(3)Line 2N/A0
Latin American Montessori Bilingual Public Charter School
1375 Missouri Avenue NWWashingtonDC20011522356681To foster a bilingual learning environment for children.DC501(c)(3)Line 2N/A0
Youth Build Public Charter School
1419 Columbia Road NWWashingtonDC20009201818541To transform youth through education, skill-building and service.DC501(c)(3)Line 2N/A0
FieldValueIRS element (for citing)
Receipt Of Int Ann Rents Royalties0ReceiptOfIntAnnRentsRoyalties
Gift Grant Or Cap Contr To Other Org0GiftGrantOrCapContrToOtherOrg
Gift Grant Or Cap Contr Fr Other Org0GiftGrantOrCapContrFrOtherOrg
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrg
Loans Or Guarantees From Other Org0LoansOrGuaranteesFromOtherOrg
Sale Of Assets To Other Org0SaleOfAssetsToOtherOrg
Purchase Of Assets From Other Org0PurchaseOfAssetsFromOtherOrg
Exchange Of Assets0ExchangeOfAssets
Rental Of Facilities To Other Orgs1RentalOfFacilitiesToOtherOrgs
Rental Of Facilities Fr Other Orgs0RentalOfFacilitiesFrOtherOrgs
Perform Of Services For Other Orgs0PerformOfServicesForOtherOrgs
Perform Of Services By Other Orgs0PerformOfServicesByOtherOrgs
Sharing Of Facilities1SharingOfFacilities
Sharing Of Paid Employees0SharingOfPaidEmployees
Reimbursement Paid To Other Org0ReimbursementPaidToOtherOrg
Reimbursement Paid By Other Org1ReimbursementPaidByOtherOrg
Other Transfer To Other Org0OtherTransferToOtherOrg
Other Transfer From Other Org0OtherTransferFromOtherOrg

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