Liabilities / Assets
79th percentile
Higher debt load relative to assets than 79% of similar nonprofits.
EIN 95-3502910 • 501(c)3 • Santa Monica, CA
Profile
Our mission is to unite writers and their allies to celebrate creative expression and defend the liberties that make it possible.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
79th percentile
Higher debt load relative to assets than 79% of similar nonprofits.
Liabilities / Revenue
92nd percentile
Higher debt load relative to revenue than 92% of similar nonprofits.
Net Margin
90th percentile
Higher net margin than 90% of similar nonprofits.
Top Officer Pay
100th percentile
Higher top officer pay than 100% of similar nonprofits.
Top officer pay equals 583.1% of source-year revenue.
Asset Growth
59th percentile
Faster asset growth than 59% of similar nonprofits.
Revenue Growth
38th percentile
Faster revenue growth than 38% of similar nonprofits.
Assets
Up$327,835
Up $8,641 (+2.7%) from 2023
Liabilities
Down$33,883
Down $23,520 (-41%) from 2023
Net Assets
Up$293,952
Up $32,161 (+12%) from 2023
Revenue
Down$61,406
Down $10,267 (-14%) from 2023
Expenses
Down$29,245
Down $35,821 (-55%) from 2023
Net Income
Up$32,161
Up $25,554 (+387%) from 2023
Most recent year
2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
Support of writers around the world
Our mission is to unite writers and their allies to celebrate creative expression and defend the liberties that make it possible.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $319,194 | $317,595 | ▼ $1,599 |
| Accounts Receivable | - | $9,240 | - |
| Total Assets | $319,194 | $327,835 | ▲ $8,641 |
| Other Assets Total | - | $1,000 | - |
| Liabilities | |||
| Other Liabilities | $51,107 | $33,883 | ▼ $17,224 |
| Accounts Payable and Accrued Expenses | $6,296 | - | - |
| Total Liabilities | $57,403 | $33,883 | ▼ $23,520 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $261,791 | $293,952 | ▲ $32,161 |
| Total Net Assets Fund Balance | $261,791 | $293,952 | ▲ $32,161 |
| Total Liabilities and Net Assets / Fund Balance | $319,194 | $327,835 | ▲ $8,641 |
| Name | Title | Full / Part Time | Other | Total |
|---|---|---|---|---|
| Olakunle Apampa | Chief Financial and Admini | FT | $17,430 | $17,430 |
| Allison Lee | Secretary and Treasurer/bo | FT | $7,219 | $7,219 |
| Name | Title |
|---|---|
| Drusilla Menaker | President and Chair |
| Susan Orlean | Board Member |
| Line Item | Amount |
|---|---|
| Other Expenses | $27,620 |
| Salaries, Compensation, and Employee Benefits | $1,625 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Fees for Services Other | $8,500 | $2,500 | - | $11,000 |
| Fees for Services Management | $7,016 | - | - | $7,016 |
| Travel | $3,139 | $1,240 | - | $4,379 |
| Other Employee Benefits | $1,625 | - | - | $1,625 |
| All Other Expenses | $194 | $346 | - | $540 |
| Office Expenses | - | $374 | - | $374 |
| Other Expenses | $341 | $600 | - | $341 |
| Total Functional Expenses | $22,185 | $7,060 | $0 | $29,245 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Due to Pen American Center Inc. | $33,883 |
“Pdf copy of 990 will be reviewed by pen american center, inc. Cfao and senior leadership.”
“Pdf copy of 990 will be emailed to each board member for approval prior to filing.”
“Pen american los angeles is covered by pen america center, inc.'s conflicts of interest policy. The conflicts of interest policy covers all employees and members of the board of trustees. It requires employees and trustees to disclose conflicts of interest annually. The conflicts of interest policy is reviewed annually by the board of trustees. All employees must avoid any situations in which their personal interests conflict or appear to conflict with the interests of the organization. Employees disclose an actual or potential conflict of interest to the ceo or president. Conflicts may be waived, in writing, by the board of trustees under appropriate circumstances. Trustees are required to disclose actual or potential conflicts of interest to the board. If a conflict of interest exits, trustees are prohibited from participating in the board's deliberations and decisions in any matter relating to such conflict of interest.”
“Executive director and cfao compensation is determined based on comparability data.”
“Made available upon request.”
“Freelance program consultants: program service expenses 3,750. Management and general expenses 0. Fundraising expenses 0. Total expenses 3,750. Honoraria: program service expenses 4,750. Management and general expenses 0. Fundraising expenses 0. Total expenses 4,750. Photography: program service expenses 0. Management and general expenses 500. Fundraising expenses 0. Total expenses 500. Prof and admin services: program service expenses 0. Management and general expenses 1,000. Fundraising expenses 0. Total expenses 1,000. Audiovisual services: program service expenses 0. Management and general expenses 1,000. Fundraising expenses 0. Total expenses 1,000.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
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| IRS990/ActivityOrMissionDesc | 0 | OUR MISSION IS TO UNITE WRITERS AND THEIR ALLIES TO CELEBRATE CREATIVE EXPRESSION AND DEFEND THE LIBERTIES THAT MAKE IT POSSIBLE. |
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| IRS990/Desc | 0 | PEN AMERICA LOS ANGELES BRINGS TOGETHER WRITERS, READERS, EDUCATORS, LIBRARIANS, AND MEMBERS OF THE LITERARY, PUBLISHING AND CREATIVE INDUSTRIES FOR CONVERSATIONS, PROGRAMS, AND CELEBRATIONS FOCUSED ON LITERARY EXCELLENCE AND FREE EXPRESSION. |
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| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | PUBLIC EVENTS: IN ADDITION TO REGIONAL FREE EXPRESSION ADVOCACY WORK, PEN AMERICA LOS ANGELES PRESENTS PUBLIC LITERARY PROGRAMS INCLUDING THE PEN OUT LOUD CONVERSATION SERIES, PEN PRESENTS LECTURES, BOOK SIGNINGS, AND Q&AS, AS WELL AS THE ANNUAL WORLD VOICES FESTIVAL. |
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| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 0 | OLAKUNLE APAMPA |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 1 | ALLISON LEE |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 0 | CHIEF FINANCIAL AND ADMINI |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 1 | SECRETARY AND TREASURER/BO |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 0 | 17430 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 1 | 7219 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt | 0 | 340600 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt | 1 | 238400 |
| IRS990ScheduleJ/SeverancePaymentInd | 0 | 0 |
| IRS990ScheduleJ/SupplementalNonqualRtrPlanInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | PDF COPY OF 990 WILL BE REVIEWED BY PEN AMERICAN CENTER, INC. CFAO AND SENIOR LEADERSHIP. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | PDF COPY OF 990 WILL BE EMAILED TO EACH BOARD MEMBER FOR APPROVAL PRIOR TO FILING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | PEN AMERICAN LOS ANGELES IS COVERED BY PEN AMERICA CENTER, INC.'S CONFLICTS OF INTEREST POLICY. THE CONFLICTS OF INTEREST POLICY COVERS ALL EMPLOYEES AND MEMBERS OF THE BOARD OF TRUSTEES. IT REQUIRES EMPLOYEES AND TRUSTEES TO DISCLOSE CONFLICTS OF INTEREST ANNUALLY. THE CONFLICTS OF INTEREST POLICY IS REVIEWED ANNUALLY BY THE BOARD OF TRUSTEES. ALL EMPLOYEES MUST AVOID ANY SITUATIONS IN WHICH THEIR PERSONAL INTERESTS CONFLICT OR APPEAR TO CONFLICT WITH THE INTERESTS OF THE ORGANIZATION. EMPLOYEES DISCLOSE AN ACTUAL OR POTENTIAL CONFLICT OF INTEREST TO THE CEO OR PRESIDENT. CONFLICTS MAY BE WAIVED, IN WRITING, BY THE BOARD OF TRUSTEES UNDER APPROPRIATE CIRCUMSTANCES. TRUSTEES ARE REQUIRED TO DISCLOSE ACTUAL OR POTENTIAL CONFLICTS OF INTEREST TO THE BOARD. IF A CONFLICT OF INTEREST EXITS, TRUSTEES ARE PROHIBITED FROM PARTICIPATING IN THE BOARD'S DELIBERATIONS AND DECISIONS IN ANY MATTER RELATING TO SUCH CONFLICT OF INTEREST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | EXECUTIVE DIRECTOR AND CFAO COMPENSATION IS DETERMINED BASED ON COMPARABILITY DATA. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | MADE AVAILABLE UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | FREELANCE PROGRAM CONSULTANTS: PROGRAM SERVICE EXPENSES 3,750. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,750. HONORARIA: PROGRAM SERVICE EXPENSES 4,750. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,750. PHOTOGRAPHY: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 500. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 500. PROF AND ADMIN SERVICES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 1,000. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,000. AUDIOVISUAL SERVICES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 1,000. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,000. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, LINE 11B: REVIEW PROCESS |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION B, LINE 15 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART IX, LINE 11G |
| IRS990ScheduleR/AssetExchangeInd | 0 | 0 |
| IRS990ScheduleR/AssetPurchaseFromOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/AssetSaleToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/DivRelatedOrganizationInd | 0 | 0 |
| IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd | 0 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 0 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd | 0 | N/A |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 0 | PEN AMERICAN CENTER INC |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 0 | 133447888 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 0 | 501(C)(3) |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 0 | NY |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 0 | SEE PART VII |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt | 0 | LINE 10 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt | 0 | 588 BROADWAY SUITE 303 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm | 0 | NEW YORK |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd | 0 | NY |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd | 0 | 10012 |
| IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/PaidEmployeesSharingInd | 0 | 0 |
| IRS990ScheduleR/PerformOfServicesByOtherOrgInd | 0 | 1 |
| IRS990ScheduleR/PerformOfServicesForOthOrgInd | 0 | 0 |
| IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd | 0 | 0 |
| IRS990ScheduleR/ReimbursementPaidByOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/ReimbursementPaidToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd | 0 | 0 |
| IRS990ScheduleR/RentalOfFcltsFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/SharingOfFacilitiesInd | 0 | 0 |
| IRS990ScheduleR/SupplementalInformationDetail/ExplanationTxt | 0 | ON JANUARY 8, 2018, PEN AMERICAN CENTER, INC. BECAME THE SOLE MEMBER OF PEN AMERICA LOS ANGELES (FORMERLY KNOWN AS PEN CENTER USA WEST, INC. WITH FEIN 95-3502910). PEN AMERICAN CENTER, INC. IS AN ASSOCIATION OF WRITERS AND OTHERS IN THE LITERARY COMMUNITY WORKING TO DEFEND FREEDOME OF EXPRESSION, ADVANCE LITERATURE, AND FOSTER INTERNATIONAL LITERARY FELLOWSHIP. |
| IRS990ScheduleR/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART II, IDENTIFICATION OF RELATED TAX-EXEMPT ORGANIZATIONS: |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt | 0 | 28904 |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt | 0 | ACTUAL COST |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt | 0 | PEN AMERICA CENTER INC |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt | 0 | M |
| IRS990ScheduleR/TransferFromOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/TransferToOtherOrgInd | 0 | 0 |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | CA |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 319194 |
| IRS990/TotalAssetsEOYAmt | 0 | 327835 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 319194 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 327835 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 1 |
| IRS990/TotalContributionsAmt | 0 | 61406 |
| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 7060 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 22185 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 29245 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 57403 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 33883 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 57403 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 33883 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 261791 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 293952 |
| IRS990/TotalOtherCompensationAmt | 0 | 24649 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 22185 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 61406 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 0 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 319194 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 327835 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 579000 |
| IRS990/TravelGrp/ManagementAndGeneralAmt | 0 | 1240 |
| IRS990/TravelGrp/ProgramServicesAmt | 0 | 3139 |
| IRS990/TravelGrp/TotalAmt | 0 | 4379 |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | 0 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 0 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 120 BROADWAY 26TH FL |
| IRS990/USAddress/CityNm | 0 | NEW YORK |
| IRS990/USAddress/StateAbbreviationCd | 0 | NY |
| IRS990/USAddress/ZIPCd | 0 | 10271 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 3 |
| IRS990/VotingMembersIndependentCnt | 0 | 1 |
| IRS990/WebsiteAddressTxt | 0 | HTTPS://PEN.ORG/ |
| IRS990/WhistleblowerPolicyInd | 0 | 1 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | JARED FEUER |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | CFAO |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 3234244939 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-10-15 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | PEN AMERICA LOS ANGELES |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | FKA PEN CENTER USA WEST |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | PENA |
| ReturnHeader/Filer/EIN | 0 | 953502910 |
| ReturnHeader/Filer/PhoneNum | 0 | 3234244939 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 1469 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | SANTA MONICA |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 90406 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | 0 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 954610626 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | KALLMAN & COMPANY LLP |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 125 S BARRINGTON PLACE |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | LOS ANGELES |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | CA |
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