2011-06-08T14:40:07-07:00 2010-09-30 SB & Company LLC 200 International Circle Ste 5500 Hunt Valley MD 21030 990 2009-10-01 521023074 Latin American Youth Center LATI 2023192225 1419 Columbia Road NW Washington DC 20009 Ronald D Elum 2023192225 2011-05-31 1 William A Seymour 4105840060 2011-05-31 2009 2016-02-24 21:20:13Z Ronald D Elum 1419 Columbia Road NW Washington DC 20009 14937874 0 X www.LAYC-DC.org X 1974 DC To provide Latino, African-American and other multicultural youth 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. 20 20 225 25 0 0 14956798 14014109 0 0 2736 3324 583796 595747 15543330 14613180 0 481587 0 0 8070902 9042811 0 677049 7405963 5770352 15476865 15294750 66465 -681570 11618418 10424449 8864957 8352558 2753461 2071891 To 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. 0 0 4486977 143415 0 Family-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. 3142764 153634 0 Youth 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. 2863924 86481 0 Education, 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. 779651 1000 0 Transitional 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. 30845 1237 0 Legal & 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. 336946 11536 0 Arts, 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. 800061 82594 0 Youth 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. 307942 1690 0 Client Management: This is a program called Promotor Pathway which matches 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 and deliberately to build transforming relationships with the region's most disconnected youth. They proactively encourage youth to participate in a broad set of LAYC programs and services, based on the results of an intake assessment and creation of an individual success plan. In contrast to traditional case managers, promotores works with youth across programs and services over an extended period of time, anticipated to be an average of four to six years. 2255445 98057 0 12749110 1 1 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 1 0 0 0 1 0 1 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 1 0 0 0 1 148 0 225 1 0 0 0 0 0 0 0 0 0 0 0 20 20 0 0 0 0 1 0 0 1 0 0 0 1 1 1 1 0 1 1 0 0 X The Organization 2023192225 1419 Columbia Road NW Washington DC 20009 Antonio F Marquez 1 X X 0 0 0 Jennifer Macomber 1 X X 0 0 0 Rick England 1 X X 0 0 0 Margarita Prieto 1 X X 0 0 0 Patricia Arzuaga 1 X 0 0 0 Betsy Brand 1 X 0 0 0 Lauren Eyster 1 X 0 0 0 Jon Fernandez 1 X 0 0 0 John A Hurvitz 1 X 0 0 0 Julie Jensen 1 X 0 0 0 Steve Linehan 1 X 0 0 0 Jesse Mejia 1 X 0 0 0 Deborah Santiago 1 X 0 0 0 Anthony Sims 1 X 0 0 0 David Wofford 1 X 0 0 0 Lori M Kaplan 40 X 144493 0 0 Ronald D Elum 40 X 123889 0 0 Nicole H Hanrahan 40 X 0 0 0 Sandra Gutierrez 40 X 127703 0 0 Jose C Vera 40 X 113206 0 0 509291 0 0 4 0 0 0 0 0 0 0 0 9573975 4440134 0 14014109 0 360 0 0 360 0 0 0 0 0 0 0 0 432845 0 0 0 432845 0 432845 0 0 432845 278935 0 275971 0 2964 0 2964 0 0 2964 189690 0 48723 140967 0 0 140967 Miscellaneous revenue 900099 21935 0 0 21935 0 0 0 0 21935 14613180 0 0 599071 0 0 481587 481587 0 0 0 0 282383 233855 35621 12907 0 0 0 0 7564237 6264324 954183 345730 100468 83203 12673 4592 447896 370925 56500 20471 647827 536498 81719 29610 0 0 0 0 67867 56204 8561 3102 113733 94188 14347 5198 0 0 0 0 0 0 0 0 0 0 1706129 1412931 215218 77980 23197 19211 2926 1060 701679 581095 88513 32071 0 0 0 0 0 0 0 0 881784 730249 111232 40303 269397 223101 33983 12313 0 0 0 0 24178 20023 3050 1105 344263 285101 43427 15735 0 0 0 0 409806 339380 51695 18731 174399 144429 21999 7971 Client expenses 221033 183048 27882 10103 Training & education 194575 161138 24544 8893 Bad debt expense 183383 151868 23133 8382 Foster parent payments 137783 114107 17379 6297 Equipment 85200 70559 10747 3894 231946 192086 29259 10601 15294750 12749110 1868591 677049 367432 32370 88496 3219591 2494801 134899 339073 305254 278781 10463031 3325144 7250647 7137887 18535 0 261652 4307 60408 48734 11618418 10424449 1406293 1241164 777986 483704 3985000 3895000 300000 1141937 1711295 1250602 320132 303139 401263 8864957 8352558 X 2432305 1821226 321156 250665 0 0 2753461 2071891 11618418 10424449 X 0 1 1 X 1 1 X 8729985 12274578 15759165 14956798 14014109 65734635 0 0 0 0 0 0 0 0 0 0 0 0 8729985 12274578 15759165 14956798 14014109 65734635 65734635 8458 0 282218 329572 712140 1332388 0 0 0 0 0 0 162231 990386 575735 256960 21935 2007247 69074270 0.95165 0.9554 X Miscellaneous revenue RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 37180 37180 0 8381920 1787720 6594200 0 565272 295289 269983 0 1478659 1242135 236524 0 0 0 0 7137887 Trust Managed Investments 4307 F 4307 Deposits 48734 48734 Swap Valuation Liability 401263 401263 14613180 15294750 -681570 0 0 0 0 0 0 -681570 14661903 0 0 0 0 0 14661903 0 -48723 -48723 14613180 15343473 0 0 0 48723 48723 15294750 0 0 0 15294750 SchD_P10_S00_L00 Schedule D, Part X The Center is a not-for-profit organization exempt from Federal income other than net unrelated business income tax under Section 501(c)(3) of the Internal Revenue Code and is recognized as such by the Internal Revenue Service. Effective October 1, 2009, the Center adopted the authoritative guidance relating to accounting for uncertainty in income taxes included in FASB ASC Topic 740, Income Taxes. These provisions provide consistent guidance for the accounting for uncertainty in income taxes recognized in an entity's financial statements and prescribe a threshold of "more likely than not" for recognition of tax positions taken or expected to be taken in a tax return. The Center performed an evaluation of uncertain tax positions for the year ended September 30, 2010, and determined that there were no matters that would require recognition in the financial statements or which may have any effect on its tax-exempt status. For the year ended September 30, 2010, the statute of limitations for tax years 2007 through 2009 remains open with the U.S. federal jurisdiction or the various states and local jurisdictions in which the Center files tax returns. It is the Center's policy to recognize interest and/or penalties related to uncertain tax positions, if any, in income tax expense. SchD_P12_S00_L04b Schedule D, Part XII, Line 4b Fundraising event expenses: $-48,723. SchD_P13_S00_L02d Schedule D, Part XIII, Line 2d Fundraising event expenses: $48,723. Gala 189690 0 189690 0 0 41750 0 500 6473 0 0 189690 0 189690 0 0 41750 0 500 6473 48723 140967 0 Stipends 596 478887 0 Scholarships 1 2700 0 SchI_P01_S00_L02 Schedule I, Part I, Line 2 Scholarship funds awarded to program participants are monitored through a time and effort reporting system. A listing of expenditures is maintained and reconciled to the general ledger. District of Columbia 254839z71 2007-09-13 4070000 To pay down a term note and to finance the costs of renovating. 0 0 4070000 0 0 0 0 2675000 1395000 2009 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 M&T Bank 7 0 0 0 Julie Jensen X 300000 300000 0 1 0 300000 F990_P06_S0A_L06 Form 990, Part VI, Section A, Line 6 The organization has answered the question as "Yes" per the Form 990 instructions because the organization is a "not-for-profit corporation." The organization has one governing body, the Board of Directors, who is responsible for the governance of the organization. The individuals who sit on the board are the only "members" of the organization and their only rights are to participate in the organization's governance and elect individuals to sit on the board. There are no "members" who have the right or ability to "share of the organization's profits or excess dues or a share of the organization's net assets upon the organization's dissolution." F990_P06_S0A_L08b Form 990, Part VI, Section A, Line 8b The organization does not have a committee with the authority to act on behalf of the governing body. F990_P06_S0B_L11 Form 990, Part VI, Section B, Line 11 A copy of the Form 990 is circulated to the Audit Committee for approval before filing. F990_P06_S0B_L12c Form 990, Part VI, Section B, Line 12c 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. F990_P06_S0B_L15 Form 990, Part VI, Section B, Line 15 The Board determined the executive director's compensation based upon the results of her performance review and the data collected from a market survey. F990_P06_S0C_L19 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. LAYC Social Ventures 1419 Columbia Road NW Washington DC 20009 861073811 To provide entrepreneurial training to youth. DC 501(c)(3) Line 9 N/A The Next Step Public Charter School 1419 Columbia Road NW Washington DC 20009 522103442 To provide an academic program with guidance counseling & support services. DC 501(c)(3) Line 2 N/A Latin American Montessori Bilingual Public Charter School 1375 Missouri Avenue NW Washington DC 20011 522356681 To foster a bilingual learning environment for children. DC 501(c)(3) Line 2 N/A Youth Build Public Charter School 1419 Columbia Road NW Washington DC AE 20009 201818541 To transform youth through education, skill-building and service. DC 501(c)(3) Line 2 N/A 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 1 0 0