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This return was superseded by a later amendment.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
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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 BrandNICOLE BRAND
SECRETARY
- Total calculated
- $0
- Hours/week
- 0.5 + 0.5 related
-
Floyd FeatherFLOYD FEATHER
CHAIRMAN
- Total calculated
- $0
- Hours/week
- 0.5 + 0.5 related
-
Adam GarrulaADAM GARRULA
TREASURER
- Total calculated
- $0
- Hours/week
- 0.5 + 0.5 related
-
Stanley LamangioSTANLEY LAMANGIO
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 0.5 + 0.5 related
-
Stephen FleisherSTEPHEN FLEISHER
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 0.5 + 0.5 related
-
David KilmnickDAVID 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 VitelliROBERT 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 BrigandiRICHARD 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'NeillKERRIE 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 CehonskiJAMES 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.
-
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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