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Nonprofiteer
← LONG ISLAND GAY AND LESBIAN YOUTH INC

Form 990 for tax year 2023

Filed by LONG ISLAND GAY AND LESBIAN YOUTH INC.

This return was superseded by a later amendment. matched by us It is kept because history is preserved rather than replaced.

What the amendment changed

Compared with the latest return for 2023 , filed 14 July 2025. matched by us Only the return's totals, a 990-PF's accounting method and the names listed in Part VII (Part VIII on a 990-PF) are compared. We relate returns by organization, tax year and form, and order them by each return's own timestamp; the filer's own "amended return" checkbox is a separate fact.

Total revenue
$2,966,019 changed to $3,500,573
Total expenses
$2,244,312 changed to $2,459,458
Contributions and grants received
$2,646,513 changed to $2,867,631
Program service revenue
$319,506 changed to $350,817
Other revenue
$0 changed to $282,125
Total assets, end of year
$4,339,077 changed to $4,149,082
Total liabilities, end of year
$3,052,471 changed to $2,543,068
Net assets or fund balances, end of year
$1,286,606 changed to $1,606,014
Program services expenses
$1,610,880 changed to $1,564,174
Management and general expenses
$367,739 changed to $433,026
Fundraising expenses
$265,693 changed to $462,258
Program service expenses (Part III)
$1,610,880 changed to $1,564,174

Totals

Total revenue
$2,966,019
Total expenses
$2,244,312
Contributions and grants received
$2,646,513
Grants paid
$0
Program service revenue
$319,506
Investment income
$0
Other revenue
$0
Total assets, end of year
$4,339,077
Total liabilities, end of year
$3,052,471
Net assets or fund balances, end of year
$1,286,606
Program services expenses (Part IX)
$1,610,880
Management and general expenses
$367,739
Fundraising expenses
$265,693
Program service expenses (Part III)
$1,610,880

Program services were 71.8% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1e · Government grants (contributions)

    $2,557,378

  • 1f · All other contributions, gifts and grants

    $89,135

  • 2a · Program service revenue: PROGRAM SERVICES

    total $319,506 · related or exempt $319,506

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $636,431 · program services $330,366 · management and general $137,416 · fundraising $168,649

  • 7 · Other salaries and wages

    total $584,036 · program services $481,187 · management and general $87,975 · fundraising $14,874

  • 8 · Pension plan contributions

    total $116,926 · program services $93,541 · management and general $14,031 · fundraising $9,354

  • 9 · Other employee benefits

    total $123,714 · program services $98,971 · management and general $14,846 · fundraising $9,897

  • 10 · Payroll taxes

    total $98,642 · program services $78,914 · management and general $11,837 · fundraising $7,891

  • 11b · Fees: legal

    total $21,184 · program services $10,804 · management and general $6,143 · fundraising $4,237

  • 11c · Fees: accounting

    total $11,400 · program services $5,814 · management and general $3,306 · fundraising $2,280

  • 11d · Fees: lobbying

    total $77,379 · program services $46,427 · management and general $15,476 · fundraising $15,476

  • 11g · Fees: other

    total $34,820 · program services $22,212 · management and general $5,156 · fundraising $7,452

  • 12 · Advertising and promotion

    total $5,133 · program services $3,850 · fundraising $1,283

  • 13 · Office expenses

    total $72,306 · program services $41,938 · management and general $28,922 · fundraising $1,446

  • 16 · Occupancy

    total $250,195 · program services $225,175 · management and general $12,510 · fundraising $12,510

  • 17 · Travel

    total $31,923 · program services $31,923

  • 22 · Depreciation, depletion and amortization

    total $19,271 · management and general $19,271

  • 23 · Insurance

    total $55,347 · program services $42,617 · management and general $8,302 · fundraising $4,428

  • 24a · Other expenses: PROGRAM EXPENSES

    total $76,659 · program services $76,659

  • 24b · Other expenses: COMMUNICATION

    total $14,120 · program services $11,296 · management and general $1,412 · fundraising $1,412

  • 24c · Other expenses: POSTAGE AND PRINTING

    total $7,900 · program services $3,160 · management and general $790 · fundraising $3,950

  • 24d · Other expenses: DATA PROCESSING

    total $6,926 · program services $6,026 · management and general $346 · fundraising $554

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    end of year $1

  • 3 · Pledges and grants receivable

    beginning of year $2,841,229 · end of year $2,998,282

  • 4 · Accounts receivable

    end of year $42,742

  • 15 · Other assets

    beginning of year $1,385,340 · end of year $1,298,052

  • 17 · Accounts payable and accrued expenses

    beginning of year $704,200 · end of year $633,771

  • 25 · Other liabilities

    beginning of year $2,957,470 · end of year $2,418,700

  • 27 · Net assets without donor restrictions

    beginning of year $564,899 · end of year $1,286,606

Mission and programs · 2023

Mission

EDUCATION, ADVOCACY AND SUPPORT OF THE GAY, LESBIAN, BISEXUAL, AND TRANSGENDER COMMUNITY ON LONG ISLAND AND ITS SURROUNDING AREAS.

  • THE LONG ISLAND GAY AND LESBIAN YOUTH, INC. IS AN ASSOCIATION OF NON-PROFIT ORGANIZATIONS WORKING TO SERVE THE LGBT COMMUNITY OF LONG ISLAND AND QUEENS THROUGHOUT THE LIFESPAN: LONG ISLAND GAY AND LESBIAN YOUTH (LIGALY), THE LONG ISLAND LGBT COMMUNITY CENTER OF LONG ISLAND, INC. (THE CENTER), SERVICES AND LONG ISLAND SERVICES AND ADVOCACY FOR GAY ELDERS (SAGE), AND THE NEW YORK LGBT NETWORK, INC. (NETWORK). LIGALY IS THE ORIGINAL ORGANIZATION OF THE NETWORK AS IT WAS FOUNDED IN 1993 AND IS NATIONALLY KNOWN FOR ITS WORK WITH LGBT YOUTH IN THE AREAS OF EDUCATION, ADVOCACY, YOUTH LEADERSHIP AND DEVELOPMENT AND SUPPORT. THE CENTER AND SAGE ALONG WITH THE NETWORK WAS FOUNDED IN 2005 TO UNITE THESE NON-PROFITS TO HELP MORE LGBT PEOPLE ACROSS THE LIFESPAN AND CREATE A COST EFFICIENT WAY OF SERVING THE LONG ISLAND LGBT COMMUNITY. WITH SHARED ADMINISTRATIVE STAFF BETWEEN ALL ORGANIZATIONS, THIS STRUCTURE ELIMINATES DUPLICATION OF ADMINISTRATIVE AND EXECUTIVE STAFF THEREBY ALLOWING EACH ORGANIZATION WITHIN THE NETWORK TO SHARE RESOURCES. THIS UNIQUE MODEL REDUCES OVERHEAD COSTS AND EXPENSES AND AS A RESULT MORE THAN 80 CENTS OF EVERY DOLLAR RAISED ARE CHANNELED DIRECTLY INTO CRITICAL PROGRAMS AND SERVICES FOR LONG ISLANDERS OF ALL AGES AND WALKS OF LIFE.TOGETHER, EACH ORGANIZATION WORKS WITHIN THE NETWORK TO END HOMOPHOBIA AND TRANSPHOBIA, TO PROVIDE A HOME AND SAFE SPACE FOR THE LGBT COMMUNITY, AND TO ADVOCATE FOR EQUALITY. SINCE 2012, THE NETWORK ALSO PRODUCES THE ANNUAL NIGHT OF NOISE, YOUTH CONFERENCE, AND PRIDE PARADES, (FOR QUEENS AND LONG ISLAND), ALONG WITH THE PRIDEFEST CELEBRATION EVERY JUNE. THESE EVENTS HELP TO RAISE AWARENESS, BUILD COMMUNITY AND CELEBRATE OUR IDENTITIES WHILE ALSO PROVIDING VISIBILITY TO OUR MOVEMENT. GROUP PROGRAMS FOR YOUTH, OLDER ADULTS, FAMILIES, PEOPLE WHO ARE TRANSGENDER, THOSE WHO OFTEN OR MOSTLY SPEAK SPANISH, PEOPLE IN SOBRIETY, AND OTHER LGBT PEOPLE IN NEED OF SUPPORT SO THAT THEY CAN GATHER IN A SAFE SPACE AND BUILD COMMUNITY. LONG ISLAND GAY AND LESBIAN YOUTH, INC. (LIGALY), AND ITS SUBORDINATES:1. LESBIAN, GAY, BISEXUAL AND TRANSGENDER COMMUNITY CENTER OF LONG ISLAND(THE CENTER) ID# 20-59299272. LONG ISLAND SERVICES AND ADVOCACY FOR GAY ELDERS (SAGE) ID # 20-59291893. NEW YORK LGBT NETWORK, INC. ID # 20-85127864. EAST END GAY ORGANIZATION INC ID # 11-27073975. LONG ISLAND PRIDE PARADE INC ID # 11-32581726. LONG ISLAND GAY PTSA INC ID # 90-08534717. QUEENS LGBT HEALTH AND HUMAN SERVICE ID # 47-35659438. QUEENS LGBT COMMUNITY CENTER INC ID # 47-36304799. EQUALITY NEW YORK FOUNDATION INC ID # 20-5929309. NY LGBT HISTORY, INC. (LGBT HISTORY) EIN: 83-3673799. TEACH LGBT NY, INC. (TEACH LGBT NY) EIN: 83-3674001

    Expenses $1,610,880 · Revenue $319,506

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Nicole Brand

    SECRETARY

    Total calculated
    $0
    Hours/week
    0.5 + 0.5 related
  • Floyd Feather

    CHAIRMAN

    Total calculated
    $0
    Hours/week
    0.5 + 0.5 related
  • Adam Garrula

    TREASURER

    Total calculated
    $0
    Hours/week
    0.5 + 0.5 related
  • Stanley Lamangio

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.5 + 0.5 related
  • Stephen Fleisher

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.5 + 0.5 related
  • David Kilmnick

    PRESIDENT

    Total calculated
    $286,172
    From this org
    $248,970
    From related orgs
    $37,202
    Other
    $0
    Hours/week
    35 + 5 related

    Schedule J breakdown matched by us

    Base
    $248,970 + $37,202 related
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $0
    Filer's total
    $248,970 + $37,202 related
  • Robert Vitelli

    CHIEF EXECUTIVE OFFICER

    Total calculated
    $185,796
    From this org
    $120,767
    From related orgs
    $65,029
    Other
    $0
    Hours/week
    26 + 14 related

    Schedule J breakdown matched by us

    Base
    $120,767 + $65,029 related
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $0
    Filer's total
    $120,767 + $65,029 related
  • Richard C Brigandi

    CHIEF FINANCIAL OFFICER

    Total calculated
    $161,945
    From this org
    $82,592
    From related orgs
    $79,353
    Other
    $0
    Hours/week
    20 + 20 related

    Schedule J breakdown matched by us

    Base
    $82,592 + $79,353 related
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $0
    Filer's total
    $82,592 + $79,353 related
  • Kerrie O'Neill

    CHIEF PROGRAM OFFICER

    Total calculated
    $135,172
    From this org
    $68,938
    From related orgs
    $66,234
    Other
    $0
    Hours/week
    20 + 20 related
  • James Cehonski

    REGIONAL PROGRAM DIRECTOR

    Total calculated
    $115,167
    From this org
    $115,167
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 3 · Compensation committee
  • 3 · Form 990 of other organizations
  • 3 · Written employment contract

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

  • LIGALY INC

    501(C)(3) · SUPPORT OF GAY & LESBIAN YOUTH · NY

Provenance

Return type
form_990
Tax year
2023
Filed
15 May 2025
IRS schema version
2023v6.0
Source object
202521359349318762

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