Civic Intelligence

The Los Angeles Gay and Lesbian Community Services Center

EIN 95-3567895 • 501(c)3 • Los Angeles, CA

Profile

Building a world where lgbt people thrive as healthy, equal and complete members of society.

Refreshing map…

1118 N McCadden PlaceLos Angeles, CA 90038

www.lalgbtcenter.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

39th percentile

0.17x

Higher debt load relative to assets than 39% of similar nonprofits.

501(c)3 • $100M-$250M nonprofits • Source year 2024

Liabilities / Revenue

23rd percentile

0.15x

Higher debt load relative to revenue than 23% of similar nonprofits.

501(c)3 • $100M-$250M nonprofits • Source year 2024

Net Margin

71st percentile

15%

Higher net margin than 71% of similar nonprofits.

501(c)3 • $100M-$250M nonprofits • Source year 2024

Top Officer Pay

51st percentile

$501,320

Higher top officer pay than 51% of similar nonprofits.

Top officer pay equals 0.2% of source-year revenue.

501(c)3 • $100M-$250M nonprofits • Source year 2024

Asset Growth

10th percentile

-6.2%

Faster asset growth than 10% of similar nonprofits.

501(c)3 • $100M-$250M nonprofits • Annualized from 2023 to 2024

Revenue Growth

82nd percentile

30%

Faster revenue growth than 82% of similar nonprofits.

501(c)3 • $100M-$250M nonprofits • Annualized from 2023 to 2024

Assets

Down

$180,239,094

Down $11,876,887 (-6.2%) from 2023

Liabilities

Down

$31,237,292

Down $46,637,851 (-60%) from 2023

Net Assets

Up

$149,001,802

Up $34,760,964 (+30%) from 2023

Revenue

Up

$211,510,542

Up $49,066,089 (+30%) from 2023

Expenses

Up

$179,707,927

Up $17,420,709 (+11%) from 2023

Net Income

Up

$31,802,615

Up $31,645,380 (+20126%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$200M$150M$100M$50M$0Assets 2010: $30,389,758Liabilities 2010: $9,948,099Net Assets 2010: $20,441,6592010Assets 2011: $38,486,807Liabilities 2011: $10,281,339Net Assets 2011: $28,205,4682011Assets 2012: $46,440,750Liabilities 2012: $10,079,236Net Assets 2012: $36,361,5142012Assets 2013: $57,522,532Liabilities 2013: $12,901,241Net Assets 2013: $44,621,2912013Assets 2014: $85,057,422Liabilities 2014: $27,013,111Net Assets 2014: $58,044,3112014Assets 2015: $84,901,872Liabilities 2015: $18,654,865Net Assets 2015: $66,247,0072015Assets 2016: $90,762,390Liabilities 2016: $18,207,420Net Assets 2016: $72,554,9702016Assets 2017: $90,214,052Liabilities 2017: $14,875,038Net Assets 2017: $75,339,0142017Assets 2018: $100,817,667Liabilities 2018: $14,903,620Net Assets 2018: $85,914,0472018Assets 2019: $109,414,299Liabilities 2019: $24,940,626Net Assets 2019: $84,473,6732019Assets 2020: $113,059,219Liabilities 2020: $19,825,246Net Assets 2020: $93,233,9732020Assets 2021: $145,408,413Liabilities 2021: $33,075,135Net Assets 2021: $112,333,2782021Assets 2022: $148,220,688Liabilities 2022: $36,386,316Net Assets 2022: $111,834,3722022Assets 2023: $192,115,981Liabilities 2023: $77,875,143Net Assets 2023: $114,240,8382023Assets 2024: $180,239,094Liabilities 2024: $31,237,292Net Assets 2024: $149,001,8022024

Highlighted filing

2024

Assets$180,239,094
Liabilities$31,237,292
Net Assets$149,001,802

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$300M$200M$100M$0-$100MExpenses 2010: $42,667,3362010Expenses 2011: $46,217,3432011Expenses 2012: $51,824,0842012Expenses 2013: $58,762,1852013Revenue 2014: $81,033,951Expenses 2014: $68,572,020Net Income 2014: $12,461,9312014Revenue 2015: $82,787,043Expenses 2015: $74,861,042Net Income 2015: $7,926,0012015Revenue 2016: $87,485,166Expenses 2016: $80,424,916Net Income 2016: $7,060,2502016Revenue 2017: $109,922,951Expenses 2017: $108,188,395Net Income 2017: $1,734,5562017Revenue 2018: $119,296,759Expenses 2018: $108,959,538Net Income 2018: $10,337,2212018Revenue 2019: $134,555,220Expenses 2019: $135,693,037Net Income 2019: -$1,137,8172019Revenue 2020: $140,493,058Expenses 2020: $132,250,066Net Income 2020: $8,242,9922020Revenue 2021: $149,031,271Expenses 2021: $131,416,382Net Income 2021: $17,614,8892021Revenue 2022: $149,105,104Expenses 2022: $142,837,442Net Income 2022: $6,267,6622022Revenue 2023: $162,444,453Expenses 2023: $162,287,218Net Income 2023: $157,2352023Revenue 2024: $211,510,542Expenses 2024: $179,707,927Net Income 2024: $31,802,6152024

Highlighted filing

2024

Revenue$211,510,542
Expenses$179,707,927
Net Income$31,802,615

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$180$31.2$149$212$180$31.8
2023Summary only. Only limited summary data is available for this year.$192$77.9$114$162$162$0.16
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$148$36.4$112$149$143$6.27
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$145$33.1$112$149$131$17.6
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$113$19.8$93.2$140$132$8.24
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$109$24.9$84.5$135$136$1.14
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$101$14.9$85.9$119$109$10.3
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$90.2$14.9$75.3$110$108$1.73
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$90.8$18.2$72.6$87.5$80.4$7.06
2015Detailed filing. Detailed filing data is available for this year.$84.9$18.7$66.2$82.8$74.9$7.93
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$85.1$27.0$58.0$81.0$68.6$12.5
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$57.5$12.9$44.6$58.8
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$46.4$10.1$36.4$51.8
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$38.5$10.3$28.2$46.2
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$30.4$9.95$20.4$42.7
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 15, 2025
Return Version
2023v6.0
Gross Receipts
$216,015,355
Mission and Program Overview

Mission

Building a world where LGBT people thrive as healthy, equal and complete members of society.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$13,935,815$82,950,370▲ $69,014,555
Investments in Publicly Traded Securities$54,181,496$47,050,512▼ $7,130,984
Other Notes and Loans Receivable, Net$28,910,100$0▼ $28,910,100
Accounts Receivable$20,904,348$23,739,710▲ $2,835,362
Pledges and Grants Receivable$10,494,208$13,693,448▲ $3,199,240
Prepaid Expenses and Deferred Charges$4,206,358$3,980,746▼ $225,612
Cash and Non-Interest-Bearing Accounts$9,312,118$3,290,147▼ $6,021,971
Inventories for Sale or Use$1,064,872$1,329,569▲ $264,697
Savings and Temporary Cash Investments$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Intangible Assets$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$192,115,981$180,239,094▼ $11,876,887
Other Assets Total$49,106,666$4,204,592▼ $44,902,074
Liabilities
Accounts Payable and Accrued Expenses$16,847,831$18,058,847▲ $1,211,016
Mortgage Notes Payable Secured by Investment Property$5,253,305$5,253,857▲ $552
Deferred Revenue$4,277,889$3,993,840▼ $284,049
Other Liabilities$51,496,118$3,930,748▼ $47,565,370
Grants Payable$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$77,875,143$31,237,292▼ $46,637,851
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$106,010,227$139,858,324▲ $33,848,097
Net Assets With Donor Restrictions$8,230,611$9,143,478▲ $912,867
Total Net Assets Fund Balance$114,240,838$149,001,802▲ $34,760,964
Total Liabilities and Net Assets / Fund Balance$192,115,981$180,239,094▼ $11,876,887

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$62,081,618$21,840,241$83,921,859
Land$17,486,136-$17,486,136
Equipment$2,394,597$8,024,729$10,419,326
Leasehold Improvements$574,500$2,595,618$3,170,118
Other Land Buildings$413,519-$413,519

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$2,066,700-▲ $208,433-$2,275,133
2022$0$1,952,138▲ $114,562-$2,066,700
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Joe HollendonerCEOFT$411,277$90,043$501,320
Ward CarpenterCo-director-health ServicesFT$318,192$12,955$331,147
Katherine DuffyChief Medical OfficerFT$312,759$12,955$325,714
Amir AhujaDirector of PsychiatryFT$305,982$12,955$318,937
Jason Michael HallMedical Director - Hiv ServiceFT$286,639$12,955$299,594
Ricardo DeleonCFO (thru 09/23)FT$270,439$11,997$282,436
David Herman IiMedical Director - Primary CARFT$261,531$12,955$274,486
Terra Russell-slavinChief Impact OfficerFT$241,911$12,955$254,866
Sharon-franklin BrownChief Impact Ofcr. (thru 6/23)FT$131,352$119,359$250,711
Micahel HoltzmanCFO (thru 06/24)FT$83,731$2,949$86,680
Lara Honey-brooksChief of Staff (as on 09/23)FT$83,649$1,914$85,563

Board Members and Trustees

NameTitle
Frank PondBoard Co-chair
Susan FenigerBoard Co-chair
Alfred Fraijo JrBoard Member
Andy OrtizBoard Member
Annie ImhoffBoard Member
Carlos MedinaBoard Member
Don ThomasBoard Member
Francisco RamosBoard Member
Jayzen PatriaBoard Member
Jordan HeldBoard Member
Loren S OstrowBoard Member
Luann BoylanBoard Member
Lucinda MoorheadBoard Member
Marki J Knox MdBoard Member
Michael OrmondeBoard Member
Sarah DusseaultBoard Member
Tamika L ButlerBoard Member
Tess AyersBoard Secretary
Robyn GoldmanCFO (as on 03/24)
Amy Gordon YanowTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Wondersauce LLCWebsite45 W 25TH STREET FLOOR 6, New York, NY 10010-2038$502,000
Bdo USAAudit & Tax ServicePO BOX 677973, Dallas, TX 75267-7973$418,943
Cardinal HealthMedical ServicesPO BOX 100316, Pasadena, CA 91189-0316$285,315
Mary F MortenValues & Dei Consul.5842 N WASHTENAW AVENUE, Chicago, IL 60659-3912$260,268
Elshir Enterprises LPOffice Space319 S ROBERTSON Boulevard, Beverly Hills, CA 90211-3602$246,475
Revenue and Support

Revenue Composition

Contributions and Grants
$100,116,577
Program Service Revenue
$112,189,330
Investment Income
$2,465,845
Other Revenue
$-3,261,210
All Other Contributions
$15,878,510
Change in Net Assets
$31,802,615

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table37$311,945Fair Market Value (FMV)
Total Noncash Contributions37$311,945-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$100,672,235
Salaries, Compensation, and Employee Benefits$78,200,247
Total Fundraising Expense$4,140,568
Grants and Similar Amounts Paid$601,384
Professional Fundraising Fees$234,061

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$53,765,787$5,676,217$1,873,222$61,315,226
Other Employee Benefits$9,315,443$827,594$303,971$10,447,008
Occupancy$2,781,432$3,194,045$53,787$6,029,264
Payroll Taxes$4,248,725$484,334$151,734$4,884,793
Fees for Services Other$3,429,548$772,104$-4,076$4,197,576
All Other Expenses$12,919,225$-9,587,936$759,683$4,090,972
Information Technology$1,661,826$1,351,394$88,418$3,101,638
Office Expenses$1,272,367$516,232$16,416$1,805,015
Depreciation Depletion$1,449,040$274,603$55,494$1,779,137
Conferences and Meetings$1,568,031$145,166$56,037$1,769,234
Current Officers, Directors, Trustees, and Key Employees$391,070$993,986$168,164$1,553,220
Advertising$959,616$229,258$353,505$1,542,379
Insurance$153,412$794,373$6,349$954,134
Foreign Grants$568,334--$568,334
Fees for Services Accounting-$312,751-$312,751
Other Expenses$205,351$89,644$960$295,955
Travel$184,460$43,133$22,044$249,637
Fees for Services Professional Fundraising--$234,061$234,061
Fees for Service Investment Mgmnt Fees-$215,036-$215,036
Fees for Services Legal$5,251$120,015-$125,266
Fees for Services Lobbying$35,000--$35,000
Grants to Domestic Orgs$33,050--$33,050
Interest$437$95$19$551
Total Functional Expenses$721,367$0$3,150,632$3,871,999
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
California LGBTQ FoundationSacramento, CA501(c)(3)Contribution$18,000
CenterLink IncFt Lauderdale, FL501(c)(3)Contribution$10,000

International Summary

Offices
0
Employees
0
Spending
$568,334

International Compliance

Foreign grant records maintained
Yes
Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
East Asia and the PacificGrantmakingLGBT Equality00$568,334
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$4,204,802
Fundraising Gross Income$802,592
Professional Fundraising Fees$234,061
Gaming Direct Expenses$0
Gaming Gross Income$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Aidslifecycle$4,965,565$430,472$3,150,632$-2,720,160
Gala$1,560,766$372,120$1,043,436$-671,316
Total Events$6,628,316$802,592$4,204,802$-3,402,210
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease Rou Liability$1,341,003
Annuities Payable$1,334,198
Interest Payable$1,255,547
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2:

Governing body and management the following board members have a business relationship with loren s. Ostrow, none of which are related to the center, susan feniger.

Form 990, Part VI, Section B, Line 11B:

Policies the chief financial officer, senior director of finance and accounting and chief executive officer respond to questions presented by the accountants. Once a draft of the form 990 is completed by the accountants, this draft is reviewed by the chief financial officer, senior director of finance and accounting and chief executive officer. The draft is also provided to the co chairs of the board of directors and the treasurer of the board of directors. The final form 990 is provided to the entire board of directors prior to filing.

Form 990, Part VI, Section B, Line 12C:

Conflict of interest policy the center consistently monitors and enforces compliance with this policy by requiring that all board members and key employees review the conflict of interest policy and complete a disclosure questionnaire within 60 days of assuming their positions and annually thereafter no later than march 1st. In addition, board members and key employees are advised that, subsequent to the completion of their disclosure questionnaire, should they or their affiliated persons develop relationships that might present a conflict of interest, they must immediately disclose such relationships by updating their questionnaires. Board members and key employees are reminded of this requirement in february of each year. Moreover, advance disclosure is required of any and all interests which the board member or key employee or his/her affiliated persons may have in any matters pending before the center and the disclosing party shall not participate in any decisions on such matters. Records are kept of all disclosures and, after exercising due diligence, express determinations are made as to whether any actual conflicts of interest exist. If it is determined that a conflict does exist, appropriate action is taken.

Form 990, Part VI, Section B, Lines 15A and 15B:

Process for determining compensation the chief executive officer's compensation package was negotiated by an independent compensation committee authorized by the board of directors and comprised of the co-chairs of the board. This committee reviewed miscellaneous data regarding the compensation packages of ceo's at comparable organizations, to include a compensation survey conducted expressly for this purpose as well as pre-existing compensation studies and surveys and the form 990's of other organizations. An independent compensation consultant also was engaged. Ultimately, the terms of the compensation package were approved by the board of directors. An employment contract was signed by the co-chairs and the ceo. When the chief financial officer position was being filled during fy 2023, an independent compensation committee comprised of the ceo, chief of staff and director of human resources reviewed miscellaneous data regarding the salaries of cfo's at comparable organizations, to include a compensation survey conducted expressly for this purpose as well as pre-existing compensation studies and surveys and the form 990's of other organizations. Advice also was sought from the search firm engaged to conduct this recruitment. Prospective salary ranges were discussed with the board co-chairs. For other key employees, similar but less extensive processes were followed, often involving the director of human resources.

Form 990, Part VI, Section C, Line 19:

Disclosure the center's financial statements are available on the center's website at www.lalgbtcenter.org. Other public documents and policies are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Los Angeles LGBT Center
EIN
95-3567895
In Care Of
% MIGUEL MEDEL SN DIR FIN & A
Phone
3239938948
Address
1118 N McCadden Place, LOS ANGELES, CA 90038

Signing Officer

Name
Robyn Goldman
Title
CFO
Phone
3239938948
Signed
2025-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Joe Hollendoner CEO
Formed
1972
Legal Domicile
CA
Voting Board Members
19
Independent Board Members
19
Employees
1,130
Volunteers
1,034

Preparer

Firm
Bdo USA
Address
8401 GREENSBORO DRIVE 800, MCLEAN, VA 22102
Preparer
Todd Teresco
Phone
7038930600
Supplemental Narrative

Additional Explanations

Form 990, Part III, Lines 4A-4D:

4a) health services: the center is one of the nation's largest and most experienced providers of lgbt health and mental health care. We're also one of the few federally qualified health centers in the nation specifically for lgbt people. Our medical providers specialize in caring for lesbian and gay people, bisexual men and women, and transgender men and women. We also offer hiv and aids specialty care and free hiv and aids testing and prevention programs, counseling services, domestic violence services, a clinical research program and a full-service pharmacy. Virtually all of our services are low-cost or free. 4b) youth services: the center is a vital social safety net for the lgbt community and a safe, welcoming place where individuals can find help, as well as hope, when they most need it. Homeless lgbt youth and their allies turn to us for meals, clothing, counseling, medical care and a wide range of services, including a safe home for a night or for up to 18 months. We also help all lgbt youth reach their full potential through one-on-one mentoring, scholarships, a charter high school, the world's largest free conference for lgbt youth (models of pride) and much more. To help build stronger families, we provide support services, activities and events for lgbt parents and their children and advocate for them in schools. We're also leading efforts to help end anti-lgbt bigotry on school campuses and even the thought of suicide among lgbt students. And we're revolutionizing the care and treatment of lgbt youth in the foster system to help them not only feel safe and loved, but to develop lasting family connections. 4c) senior services: our senior services department helps meet many of the life-sustaining needs of lgbt people over the age of 50, including food and case management, while providing a wide array of life and health-enriching programs/activities that help end the isolation so many experience. We also operate triangle square, the world's first-and one of the nation's largest affordable housing developments for lgbt seniors. 4d-1) policy & community building programs: we fight to advance civil rights and freedoms for lgbt people domestically and internationally through education, advocacy and community organizing. We also advocate locally and nationally for policies and funding streams that advance the health and wellness of our diverse community. Because we have unique expertise to strengthen the global lgbt movement, we operate a mentoring program that's developing a new generation of leaders in strategic domestic and international community. 4d-2) public affairs: we promote lgbt visibility and awareness in the media, manage all of the center's external communications, including: e-newsletters, websites, blog, vanguard magazine, annual report, social media, etc. And create all graphics and marketing/promotional collateral. 4d-3) cultural arts & education: in our galleries, and on our stages, we produce award-winning performances and host exhibitions that reflect and celebrate the lives and experiences of lgbt people. We're just as proud to showcase the work of emerging artists and performers as we are to entertain audiences with shows by celebrities like kathy griffin, alec mapa, coco peru and others. (during the covid pandemic, almost all programming was virtual). 4d-4) legal services: we provide free or low-cost legal services through an evening legal clinic, referrals to lgbt-sensitive attorneys and assistance with preparing legal documents. This department helps low-income transgender people develop the skills and resources to find employment and matches them with trans-friendly employers, many of which have benefited from our transgender sensitivity trainings. Staff also provides free and low-cost advocacy and support for victims of domestic violence and anti-lgbt hate crimes. 4d-5) culinary arts: culinary training, meal production, and job placement are the hallmarks of the los angeles lgbt center's culinary

Form 990 Part X, Line 7:

On june 23, 2017, the center entered into a new markets tax credit (nmtc) transaction to help finance the construction of the anita may rosenstein campus. The nmtc program was designed to stimulate investment and economic growth in low-income communities by offering a seven-year, federal tax credit for qualified equity investments made through investment vehicles known as community development entities (cdes). Cdes use capital derived from tax credits to make loans to or investments in businesses and projects in low-income areas under favorable economic terms, typical of this type of tax credits-based deals. As part of this transaction, the center committed to lend 28,910,000 to amr campus investment fund, llc. The loan bears an interest rate of 1.0% and matures on june 23, 2041.

Financial Statement Notes

SCHEDULE D PART V, LINE 4:

The center's endowment, gil garfield fund for the creative and performing arts (the endowment), reflects the donor-imposed restriction that the original gifts are maintained and only the income be used for the donors' specified purposes. As required by accounting principles generally accepted in the united states of america, net assets associated with endowment funds are classified and reported based on the existence or absence of donor-imposed restrictions.

SCHEDULE D PART X, LINE 2 - FIN 48 (ASC 740) FOOTNOTE:

The center has evaluated its tax positions and the certainty as to whether those positions will be sustained in the event of any audit by taxing authorities at the federal and state levels. The primary tax positions evaluated relate to the center's continued qualification as a tax-exempt organization and whether there are unrelated business income activities that would be taxable. Management has determined that all income tax positions will more likely than not be sustained upon potential audit or examination; therefore, no disclosures of uncertain income tax positions are required. For the years ended june 30, 2024 and 2023, there were no interest or penalties recorded or included in the consolidated statements of activities and changes in net assets related to taxes. The tax year ended june 30, 2018 and subsequent years remain open to examination by the taxing jurisdictions to which the center is subject, and they have not been extended beyond the applicable statute of limitations. No examinations are currently in process.

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IRS990/Form990PartVIISectionAGrp/TitleTxt2CHIEF MEDICAL OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR OF PSYCHIATRY
IRS990/Form990PartVIISectionAGrp/TitleTxt4MEDICAL DIRECTOR - HIV SERVICE
IRS990/Form990PartVIISectionAGrp/TitleTxt5CFO (THRU 09/23)
IRS990/Form990PartVIISectionAGrp/TitleTxt6MEDICAL DIRECTOR - PRIMARY CAR
IRS990/Form990PartVIISectionAGrp/TitleTxt7CHIEF IMPACT OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt8CHIEF IMPACT OFCR. (THRU 6/23)
IRS990/Form990PartVIISectionAGrp/TitleTxt9CFO (THRU 06/24)
IRS990/Form990PartVIISectionAGrp/TitleTxt10CHIEF OF STAFF (AS ON 09/23)
IRS990/Form990PartVIISectionAGrp/TitleTxt11BOARD CO-CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt12BOARD CO-CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt13TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt14BOARD SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt15BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt16BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt17BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt18BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt19BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt20BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt21BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt22BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt23BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt24BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt25BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt26BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt27BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt28BOARD MEMBER

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