Lambert House

“There are no committees with the authority to act on behalf of the governing body”

“Reviewed by the executive director, the final form 990 is circulated to the full board for review prior to submission to the irs”

“Directors are required to disclose any potential conflict of interest either in a board meeting or in writing. Disclosures are recorded in the board minutes.”

“The board used a national salary survey from harvard university to compare similar non-profit employees with similar credentials.”

“UPON REQUEST”

“In january, february and early march of 2020, prior to the covid-19 pandemic, lambert house offered lesbian, gay, bisexual, transgender, questioning, and allied (lgbtq+) youth, ages 10 - 22, over 40 services, programs, activities and resources. It ran programs in 10 locations in western washington. Beginning on march 28, 2020, due to the pandemic, lambert house pivoted its programs online and ran 19 weekly viirtual programs for youth on five software platforms. Programming expanded from five days to seven days weekly. The geographic reach expanded to serve youth residing in 26 u.s. States. Food and meals social support drop-in, dinner, clothing bank, hygiene supplies, homeless case management, and informal mentoring. Weekly support groups include: boys who like boys, ultraviolet females, and transgender youth. Other programs included: job skills internships, art group, films, and youth-led virtual community-building events.”

“Lambert house leverages skilled volunteers to provide most of our direct service to youth. This means that our program expense is low making an outstanding value for donors. Volunteers cost less than paid staff. Unfortunately, nonprofit rating organizations want to see a high program cost (lots of program staff compensation) as a percentage of overall expenses. The irs prohibits nonprofits from including the value of volunteer hours as income or expense on the form 990. Therefore, the value of programming delivered by volunteers is absent from the both the income and program expense reported on this form 990. In 2020, skilled volunteers contributed $179,259 of labor that otherwise would have had to be spent on paid program staff compensation. ($28.54/hour national value of volunteer labor x 123 weekly volunteers x 3 hours per week x 9 weeks [jan. 2 mar. 5, 2020] = $94,781, plus $28.54 x 40 weekly volunteers x 2 hours avg. Per week x 37 weeks [mar. 28 dec. 31, 2020 minus summer and december breaks] = $84,487. $94,781 + $84,487 = $179,259. Adding the $179,259 value of volunteer labor to the reported program expense of $355,151 (section ix, line 25) results in program expense of $534,410 = 74% of total expense ($541,824 + $179,259). For those looking at our expense ratios, 74% is a more accurate representation of program expense as a percentage of overall expense than the result when the value of the skilled program volunteer labor is omitted. Low program expense due to efficiency should be rewarded, not penalized.”