Liabilities / Assets
64th percentile
Higher debt load relative to assets than 64% of similar nonprofits.
EIN 84-3726976 • 501(c)3 • Washington, DC
Profile
The leadership center for attorney general studies (lcags) is a non-profit organization incorporated in the district of columbia. Lcags focuses on the work of attorneys general and the impact their offices have on communities. By conducting original research, analyzing ag actions, and communicating this knowledge to key stakeholders and the public, lcags hopes to create a better informed public on the importance of attorneys general.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
64th percentile
Higher debt load relative to assets than 64% of similar nonprofits.
Liabilities / Revenue
46th percentile
Higher debt load relative to revenue than 46% of similar nonprofits.
Net Margin
52nd percentile
Higher net margin than 52% of similar nonprofits.
Top Officer Pay
40th percentile
Higher top officer pay than 40% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
84th percentile
Faster asset growth than 84% of similar nonprofits.
Revenue Growth
97th percentile
Faster revenue growth than 97% of similar nonprofits.
Assets
Up$878,795
Up $193,163 (+28%) from 2023
Liabilities
Up$144,328
Up $53,699 (+59%) from 2023
Net Assets
Up$734,467
Up $139,464 (+23%) from 2023
Revenue
Up$2,537,531
Up $1,946,957 (+330%) from 2023
Expenses
Up$2,398,067
Up $1,500,064 (+167%) from 2023
Net Income
Up$139,464
Up $446,893 (+145%) from 2023
Most recent year
2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
The leadership center for attorney general studies (lcags) is a non-profit organization incorporated in the district of columbia. Lcags focuses on the work of attorneys general and the impact their offices have on communities.
SEE PART III, LINE 1.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $190,702 | $537,810 | ▲ $347,108 |
| Land, Buildings, and Equipment, Net | $440,170 | $333,878 | ▼ $106,292 |
| Investments in Publicly Traded Securities | $47,022 | - | - |
| Prepaid Expenses and Deferred Charges | $4,029 | $7,107 | ▲ $3,078 |
| Savings and Temporary Cash Investments | $3,709 | - | - |
| Total Assets | $685,632 | $878,795 | ▲ $193,163 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $90,629 | $144,328 | ▲ $53,699 |
| Total Liabilities | $90,629 | $144,328 | ▲ $53,699 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $595,003 | $501,552 | ▼ $93,451 |
| Net Assets With Donor Restrictions | - | $232,915 | - |
| Total Net Assets Fund Balance | $595,003 | $734,467 | ▲ $139,464 |
| Total Liabilities and Net Assets / Fund Balance | $685,632 | $878,795 | ▲ $193,163 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Land Buildings | $273,878 | $182,585 | $456,463 |
| Equipment | $60,000 | $15,000 | $75,000 |
| Name | Title |
|---|---|
| Sean Rankin | President (see Schedule O) |
| Daniel Suvor | Director |
| Doug Chin | Director |
| George Jepsen | Director |
| Natalie Ludaway | Director |
| Michelle Ortiz | Executive Director (see Schedule O) |
| Jonathan Sclarsic | COO / General Counsel (see Sch. O) |
| Hubert Pitroipa | Treasurer |
| Line Item | Amount |
|---|---|
| Grants and Similar Amounts Paid | $1,501,000 |
| Other Expenses | $585,543 |
| Salaries, Compensation, and Employee Benefits | $311,524 |
| Total Fundraising Expense | $138,797 |
| Professional Fundraising Fees | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Grants to Domestic Orgs | $1,501,000 | - | - | $1,501,000 |
| Fees for Services Legal | $149,118 | $57,524 | - | $206,642 |
| Other Salaries and Wages | $31,989 | $102,553 | $66,719 | $201,261 |
| Depreciation Depletion | - | $106,292 | - | $106,292 |
| Fees for Services Other | $92,201 | - | - | $92,201 |
| Payroll Taxes | $13,043 | $28,773 | $21,640 | $63,456 |
| Occupancy | $9,878 | $24,180 | $16,390 | $50,448 |
| Other Expenses | $50,000 | - | - | $50,000 |
| Current Officers, Directors, Trustees, and Key Employees | $18,999 | $9,929 | $17,879 | $46,807 |
| Office Expenses | $4,122 | $9,075 | $10,067 | $23,264 |
| Fees for Services Accounting | - | $20,691 | - | $20,691 |
| Conferences and Meetings | $9,923 | - | $4,032 | $13,955 |
| Travel | $5,598 | $42 | $2,070 | $7,710 |
| Information Technology | - | $7,250 | - | $7,250 |
| Insurance | $2,396 | $4,694 | - | $7,090 |
| Total Functional Expenses | $1,888,267 | $371,003 | $138,797 | $2,398,067 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $2,398,067 |
| Total Expenses per Audited Statements | $2,398,067 |
| Total Expenses per Form 990 | $2,398,067 |
| Expenses Not Reported on Financial Statements | $0 |
| Expenses Not Reported on Form 990 | $0 |
| Recipient | Location | Category | Purpose | Amount |
|---|---|---|---|---|
| Progressive State Leaders Committee | Washington, DC | 501(c)(4) | To Support a Public Education Program Around the Role of State Attorneys General. | $1,500,000 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“The form 990 was prepared by the outside accountants and reviewed by senior management. A copy of the form 990 was provided to the full board and reviewed by outside counsel prior to filing with the irs.”
“Annually, each director, principal officer and member of a committee with governing board delegated powers signs a conflict of interest attestation statement. In connection with any actual or possible conflict of interest, an interested person must disclose the existence of the financial interest and be given the opportunity to disclose all material facts to the directors and members of committees with governing board delegated powers considering the proposed transaction or arrangement. After disclosure of the financial interest and all material facts, and after any discussion with the interested person, he/she shall leave the governing board or committee meeting while the determination of a conflict of interest is discussed and voted upon. The remaining board or committee members shall decide if a conflict of interest exists. After exercising due diligence, the governing board or committee shall determine whether the corporation can obtain with reasonable efforts a more advantageous transaction or arrangement from a person or entity that would not give rise to a conflict of interest. If a more advantageous transaction or arrangement is not reasonably possible under circumstances not producing a conflict of interest, the governing board or committee shall determine by a majority vote of the disinterested directors whether the transaction or arrangement is in the corporation's best interest, for its own benefit, and whether it is fair and reasonable. In conformity with the above determination, it shall make its decision as to whether to enter into the transaction or arrangement.”
“The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.”
“Compensation of officers is managed through a cost sharing agreement with progressive state leaders committee (pslc), an unrelated organization for tax purposes. The amount of compensation that lcags reimbursed to pslc for officers time spent on lcags business is reported on part ix, line 5. Included in part ix, line 5 are the following reimbursements: sean rankin salary $30,290 and benefits $12,278 michelle ortiz salary $2,020 and benefits $819 jonathan sclarsic salary $996 and benefits $404”
“Lcags supported fellows who conducted research and wrote papers published to the lcags website to educate the public on the role and work of state attorneys general.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 90629 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 144328 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | SEE PART III, LINE 1. |
| IRS990/AllOtherContributionsAmt | 0 | 2536000 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | HUBERT PITROIPA |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 2024703162 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 1350 I STREET NW 300 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | WASHINGTON |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | DC |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 20005 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 190702 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 537810 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt | 0 | 17879 |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 9929 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 18999 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 46807 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConferencesMeetingsGrp/FundraisingAmt | 0 | 4032 |
| IRS990/ConferencesMeetingsGrp/ProgramServicesAmt | 0 | 9923 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 13955 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 2536000 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 1501000 |
| IRS990/CYInvestmentIncomeAmt | 0 | 1531 |
| IRS990/CYOtherExpensesAmt | 0 | 585543 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 139464 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 311524 |
| IRS990/CYTotalExpensesAmt | 0 | 2398067 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 138797 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 2537531 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 106292 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 106292 |
| IRS990/Desc | 0 | OTHER POLICY INITIATIVES: LCAGS PROVIDED A GRANT TO THE PROGRESSIVE STATES LEADERS COMMITTEE TO SUPPORT A PUBLIC EDUCATION PROGRAM AROUND THE ROLE OF STATE ATTORNEYS GENERAL. |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | 232915 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 1618504 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 20691 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 20691 |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 57524 |
| IRS990/FeesForServicesLegalGrp/ProgramServicesAmt | 0 | 149118 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 206642 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 92201 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 92201 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | SEAN RANKIN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | GEORGE JEPSEN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | DOUG CHIN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | NATALIE LUDAWAY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | DANIEL SUVOR |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | HUBERT PITROIPA |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | MICHELLE ORTIZ |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | JONATHAN SCLARSIC |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | PRESIDENT (SEE SCHEDULE O) |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | EXECUTIVE DIRECTOR (SEE SCHEDULE O) |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | COO / GENERAL COUNSEL (SEE SCH. O) |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 2019 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | 1531 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 5 |
| IRS990/GrantAmt | 0 | 1501000 |
| IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt | 0 | 1501000 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 1501000 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 1 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt | 0 | 52262 |
| IRS990/GrossReceiptsAmt | 0 | 2588262 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 4 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt | 0 | 7250 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 7250 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 4694 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 2396 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 7090 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 47022 |
| IRS990/IRPDocumentCnt | 0 | 7 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 197585 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 440170 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 333878 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 531463 |
| IRS990/LegalDomicileStateCd | 0 | DC |
| IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt | 0 | 50731 |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | THE LEADERSHIP CENTER FOR ATTORNEY GENERAL STUDIES (LCAGS) IS A NON-PROFIT ORGANIZATION INCORPORATED IN THE DISTRICT OF COLUMBIA. LCAGS FOCUSES ON THE WORK OF ATTORNEYS GENERAL AND THE IMPACT THEIR OFFICES HAVE ON COMMUNITIES. BY CONDUCTING ORIGINAL RESEARCH, ANALYZING AG ACTIONS, AND COMMUNICATING THIS KNOWLEDGE TO KEY STAKEHOLDERS AND THE PUBLIC, LCAGS HOPES TO CREATE A BETTER INFORMED PUBLIC ON THE IMPORTANCE OF ATTORNEYS GENERAL. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 595003 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 734467 |
| IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt | 0 | 1531 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 1531 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 595003 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 501552 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/FundraisingAmt | 0 | 16390 |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 24180 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 9878 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 50448 |
| IRS990/OfficeExpensesGrp/FundraisingAmt | 0 | 10067 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 9075 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 4122 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 23264 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | RESEARCH & DEVELOPMENT |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 50000 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 50000 |
| IRS990/OtherSalariesAndWagesGrp/FundraisingAmt | 0 | 66719 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 102553 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 31989 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 201261 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/FundraisingAmt | 0 | 21640 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 28773 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 13043 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 63456 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 4029 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 7107 |
| IRS990/PrincipalOfficerNm | 0 | SEAN RANKIN |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | FELLOW PROGRAM: RESEARCH AND WRITING TO EDUCATE THE PUBLIC ON THE ROLE OF STATE ATTORNEYS GENERAL IN PUBLIC MATTERS. |
| IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt | 0 | 217618 |
| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | PARTNER DEVELOPMENT: A PROGRAM TO HELP BUILD MEDIA INFRASTRUCTURE ACROSS THE COUNTRY TO COUNTER DISINFORMATION AND INCREASE TRUSTED COVERAGE OF NATIONAL AND STATE POLITICS AND GOVERNMENT REACHING AMERICANS ONLINE. |
| IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt | 0 | 52145 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 586300 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 1402 |
| IRS990/PYOtherExpensesAmt | 0 | 692454 |
| IRS990/PYOtherRevenueAmt | 0 | 2872 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -307429 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 205549 |
| IRS990/PYTotalExpensesAmt | 0 | 898003 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 590574 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 139464 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 3709 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 2536000 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 586300 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 1101150 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 915338 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 8461350 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 13600138 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 1402 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 1353 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 954 |
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| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 2872 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 9796 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 3599 |
| IRS990ScheduleA/OtherIncome170Grp/TotalAmt | 0 | 16267 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.78310 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 10665482 |
| IRS990ScheduleA/SubstantialContributorsTotAmt | 0 | 2934656 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 2536000 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 586300 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 1101150 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 915338 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 8461350 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 13600138 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 13620114 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | 1 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 60000 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 15000 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 75000 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 2398067 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 273878 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 182585 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 456463 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 2537531 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 333878 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 2398067 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 2537531 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 2537531 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 2398067 |
| IRS990ScheduleI/GrantRecordsMaintainedInd | 0 | 1 |
| IRS990ScheduleI/RecipientTable/CashGrantAmt | 0 | 1500000 |
| IRS990ScheduleI/RecipientTable/IRCSectionDesc | 0 | 501(C)(4) |
| IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt | 0 | 0 |
| IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt | 0 | TO SUPPORT A PUBLIC EDUCATION PROGRAM AROUND THE ROLE OF STATE ATTORNEYS GENERAL. |
| IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt | 0 | PROGRESSIVE STATE LEADERS COMMITTEE |
| IRS990ScheduleI/RecipientTable/RecipientEIN | 0 | 050623909 |
| IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt | 0 | 1350 I STREET NW SUITE 300 |
| IRS990ScheduleI/RecipientTable/USAddress/CityNm | 0 | WASHINGTON |
| IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd | 0 | DC |
| IRS990ScheduleI/RecipientTable/USAddress/ZIPCd | 0 | 20005 |
| IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt | 0 | ALL GRANT AWARDS ARE PROVIDED THROUGH A SIGNED GRANT AGREEMENT WHEREBY THE GRANTEE IS REQUIRED TO SUBMIT PERIODIC FINANCIAL AND PROGRAMMATIC REPORTS. REPORTS ARE REVIEWED BY THE ORGANIZATION. |
| IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART I, LINE 2: |
| IRS990ScheduleI/Total501c3OrgCnt | 0 | 0 |
| IRS990ScheduleI/TotalOtherOrgCnt | 0 | 1 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | LCAGS SUPPORTED FELLOWS WHO CONDUCTED RESEARCH AND WROTE PAPERS PUBLISHED TO THE LCAGS WEBSITE TO EDUCATE THE PUBLIC ON THE ROLE AND WORK OF STATE ATTORNEYS GENERAL. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE FORM 990 WAS PREPARED BY THE OUTSIDE ACCOUNTANTS AND REVIEWED BY SENIOR MANAGEMENT. A COPY OF THE FORM 990 WAS PROVIDED TO THE FULL BOARD AND REVIEWED BY OUTSIDE COUNSEL PRIOR TO FILING WITH THE IRS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | ANNUALLY, EACH DIRECTOR, PRINCIPAL OFFICER AND MEMBER OF A COMMITTEE WITH GOVERNING BOARD DELEGATED POWERS SIGNS A CONFLICT OF INTEREST ATTESTATION STATEMENT. IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST, AN INTERESTED PERSON MUST DISCLOSE THE EXISTENCE OF THE FINANCIAL INTEREST AND BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE DIRECTORS AND MEMBERS OF COMMITTEES WITH GOVERNING BOARD DELEGATED POWERS CONSIDERING THE PROPOSED TRANSACTION OR ARRANGEMENT. AFTER DISCLOSURE OF THE FINANCIAL INTEREST AND ALL MATERIAL FACTS, AND AFTER ANY DISCUSSION WITH THE INTERESTED PERSON, HE/SHE SHALL LEAVE THE GOVERNING BOARD OR COMMITTEE MEETING WHILE THE DETERMINATION OF A CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON. THE REMAINING BOARD OR COMMITTEE MEMBERS SHALL DECIDE IF A CONFLICT OF INTEREST EXISTS. AFTER EXERCISING DUE DILIGENCE, THE GOVERNING BOARD OR COMMITTEE SHALL DETERMINE WHETHER THE CORPORATION CAN OBTAIN WITH REASONABLE EFFORTS A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT FROM A PERSON OR ENTITY THAT WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST. IF A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT IS NOT REASONABLY POSSIBLE UNDER CIRCUMSTANCES NOT PRODUCING A CONFLICT OF INTEREST, THE GOVERNING BOARD OR COMMITTEE SHALL DETERMINE BY A MAJORITY VOTE OF THE DISINTERESTED DIRECTORS WHETHER THE TRANSACTION OR ARRANGEMENT IS IN THE CORPORATION'S BEST INTEREST, FOR ITS OWN BENEFIT, AND WHETHER IT IS FAIR AND REASONABLE. IN CONFORMITY WITH THE ABOVE DETERMINATION, IT SHALL MAKE ITS DECISION AS TO WHETHER TO ENTER INTO THE TRANSACTION OR ARRANGEMENT. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | COMPENSATION OF OFFICERS IS MANAGED THROUGH A COST SHARING AGREEMENT WITH PROGRESSIVE STATE LEADERS COMMITTEE (PSLC), AN UNRELATED ORGANIZATION FOR TAX PURPOSES. THE AMOUNT OF COMPENSATION THAT LCAGS REIMBURSED TO PSLC FOR OFFICERS TIME SPENT ON LCAGS BUSINESS IS REPORTED ON PART IX, LINE 5. INCLUDED IN PART IX, LINE 5 ARE THE FOLLOWING REIMBURSEMENTS: SEAN RANKIN SALARY $30,290 AND BENEFITS $12,278 MICHELLE ORTIZ SALARY $2,020 AND BENEFITS $819 JONATHAN SCLARSIC SALARY $996 AND BENEFITS $404 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART III, LINE 2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART VII, SECTION A: |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 1 |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | CA |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 1 | FL |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 2 | HI |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 3 | MA |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 4 | MD |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 5 | MI |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 6 | MN |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 7 | NC |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 8 | NH |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 9 | NJ |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 10 | NY |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 11 | OR |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 12 | PA |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 13 | RI |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 14 | VA |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 15 | WI |
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| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
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| IRS990/TotalAssetsEOYAmt | 0 | 878795 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 685632 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 878795 |
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| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 90629 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 144328 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 90629 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 144328 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 595003 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 734467 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 1888267 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 0 |
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| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 0 |
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| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
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| IRS990/TravelGrp/ManagementAndGeneralAmt | 0 | 42 |
| IRS990/TravelGrp/ProgramServicesAmt | 0 | 5598 |
| IRS990/TravelGrp/TotalAmt | 0 | 7710 |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | 0 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 0 |
| IRS990/UponRequestInd | 0 | X |
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