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Nonprofiteer
← LATIN AMERICAN YOUTH CENTER INC

Form 990 for tax year 2022

Filed by LATIN AMERICAN YOUTH CENTER INC.

Totals

Total revenue
$18,548,571
Total expenses
$19,667,372
Contributions and grants received
$18,438,093
Grants paid
$381,361
Program service revenue
$0
Investment income
$83,427
Other revenue
$27,051
Total assets, end of year
$11,593,168
Total liabilities, end of year
$9,320,489
Net assets or fund balances, end of year
$2,272,679
Program services expenses (Part IX)
$15,943,401
Management and general expenses
$3,205,982
Fundraising expenses
$517,989
Program service expenses (Part III)
$15,943,401

Program services were 81.1% 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.

  • 1c · Fundraising events

    $661,557

  • 1e · Government grants (contributions)

    $15,655,268

  • 1f · All other contributions, gifts and grants

    $2,121,268

  • 3 · Investment income

    total $83,427 · excluded $83,427

  • 6a · Gross rents

    real property $75,682

  • 6b · Less rental expenses

    real property $0

  • 6c · Rental income or loss

    real property $75,682

  • 6d · Net rental income or loss

    total $75,682 · excluded $75,682

  • 8a · Fundraising events: gross income

    $26,975

  • 8a · Fundraising events: contributions included on line 1c

    $661,557

  • 8b · Fundraising events: direct expenses

    $234,116

  • 8c · Net income from fundraising events

    total -$207,141 · excluded -$207,141

  • 10a · Gross sales of inventory

    $1,164

  • 10b · Cost of goods sold

    $0

  • 10c · Net income from sales of inventory

    total $1,164 · related or exempt $1,164

  • 11a · Other revenue: MANAGEMENT FEE

    total $102,596 · related or exempt $102,596

  • 11b · Other revenue: MISCELLANEOUS

    total $54,750 · excluded $54,750

  • 11e · Other revenue, total

    $157,346

Functional expenses

Part IX, the statement of functional expenses.

  • 2 · Grants to domestic individuals

    total $381,361 · program services $381,361

  • 5 · Compensation of officers, directors and key employees

    total $492,578 · program services $14,356 · management and general $441,142 · fundraising $37,080

  • 7 · Other salaries and wages

    total $11,051,497 · program services $9,357,265 · management and general $1,468,463 · fundraising $225,769

  • 8 · Pension plan contributions

    total $417,444 · program services $350,536 · management and general $58,185 · fundraising $8,723

  • 9 · Other employee benefits

    total $560,230 · program services $455,347 · management and general $92,163 · fundraising $12,720

  • 10 · Payroll taxes

    total $1,016,113 · program services $825,882 · management and general $167,161 · fundraising $23,070

  • 11b · Fees: legal

    total $352 · management and general $352

  • 11c · Fees: accounting

    total $66,940 · management and general $66,940

  • 11f · Fees: investment management

    total $7,369 · management and general $7,369

  • 11g · Fees: other

    total $1,117,603 · program services $795,477 · management and general $223,275 · fundraising $98,851

  • 12 · Advertising and promotion

    total $13,282 · program services $7,141 · management and general $3,577 · fundraising $2,564

  • 13 · Office expenses

    total $495,916 · program services $392,441 · management and general $86,289 · fundraising $17,186

  • 14 · Information technology

    total $41,700 · program services $27,995 · management and general $10,226 · fundraising $3,479

  • 16 · Occupancy

    total $414,850 · program services $294,291 · management and general $120,559

  • 17 · Travel

    total $106,695 · program services $90,172 · management and general $14,149 · fundraising $2,374

  • 19 · Conferences, conventions and meetings

    total $5,494 · program services $4,014 · management and general $292 · fundraising $1,188

  • 20 · Interest

    total $232,784 · program services $195,979 · management and general $30,917 · fundraising $5,888

  • 22 · Depreciation, depletion and amortization

    total $256,619 · program services $216,046 · management and general $34,082 · fundraising $6,491

  • 23 · Insurance

    total $199,645 · program services $152,361 · management and general $47,284

  • 24a · Other expenses: CLIENT SERVICES

    total $1,503,474 · program services $1,427,191 · management and general $56,940 · fundraising $19,343

  • 24b · Other expenses: TRAININGS

    total $311,387 · program services $275,389 · management and general $34,337 · fundraising $1,661

  • 24c · Other expenses: REPAIRS & MAINTENANCE

    total $224,743 · program services $93,405 · management and general $131,338

  • 24d · Other expenses: EQUIPMENT

    total $139,957 · program services $104,312 · management and general $28,125 · fundraising $7,520

  • 24e · All other expenses

    total $609,339 · program services $482,440 · management and general $82,817 · fundraising $44,082

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $463,906 · end of year $1,180,495

  • 2 · Savings and temporary cash investments

    beginning of year $1,777,330 · end of year $499,636

  • 3 · Pledges and grants receivable

    beginning of year $118,375 · end of year $3,573,498

  • 4 · Accounts receivable

    beginning of year $4,677,849 · end of year $99,579

  • 9 · Prepaid expenses and deferred charges

    beginning of year $51,087 · end of year $93,853

  • 10a · Land, buildings and equipment: cost or other basis

    $8,132,758

  • 10b · Land, buildings and equipment: accumulated depreciation

    $5,292,099

  • 10c · Land, buildings and equipment, net

    beginning of year $3,055,380 · end of year $2,840,659

  • 11 · Investments: publicly traded securities

    end of year $1,680,626

  • 15 · Other assets

    beginning of year $21,020 · end of year $1,624,822

  • 17 · Accounts payable and accrued expenses

    beginning of year $1,585,999 · end of year $2,137,929

  • 21 · Escrow or custodial account liability

    beginning of year $6,528 · end of year $5,011

  • 23 · Secured mortgages and notes payable

    beginning of year $5,147,076 · end of year $5,025,282

  • 25 · Other liabilities

    beginning of year $29,196 · end of year $2,152,267

  • 27 · Net assets without donor restrictions

    beginning of year $3,013,229 · end of year $1,680,638

  • 28 · Net assets with donor restrictions

    beginning of year $382,919 · end of year $592,041

Mission and programs · 2022

Mission

TO EMPOWER A DIVERSE POPULATION OF YOUTH TO ACHIEVE A SUCCESSFUL TRANSITION TO ADULTHOOD, THROUGH MULTI-CULTURAL, COMPREHENSIVE, AND INNOVATIVE PROGRAMS THAT ADDRESS YOUTHS' SOCIAL, ACADEMIC, HOUSING, AND CAREER NEEDS.

Activities or mission (Part I)

SEE PART III, LINE 1.

  • LAYC MARYLAND MULTICULTURAL YOUTH CENTERS (LAYC-MMYC): LAYC-MMYC IS THE ORGANIZATIONAL DIVISION THAT SERVES MONTGOMERY AND PRINCE GEORGE'S COUNTIES IN MARYLAND. PROGRAMS INCLUDE AFTER-SCHOOL AND SCHOOL-BASED ACADEMIC ENRICHMENT AND MENTORING PROGRAMS AS WELL AS EMPLOYMENT TRAINING AND GED PREPARATION PROGRAMS AND FAMILY REUNIFICATION SUPPORT SERVICES.

    Expenses $5,184,766 · Grants $141,811

  • HOUSING: BILINGUAL AND CULTURALLY SENSITIVE RESIDENTIAL SERVICES WITH THE GOAL OF REDUCING HOMELESSNESS. PROGRAMS INCLUDE INDEPENDENT APARTMENTS AND FAMILY-BASED PLACEMENTS SPECIALIZING IN YOUNG PEOPLE WHO ARE PREGNANT OR PARENTING, IDENTIFY AS LGBTQ, ARE RECENT IMMIGRANTS, OR ARE CURRENTLY IN OR EXITING FOSTER CARE.

    Expenses $3,284,915 · Grants $53,624

  • PROMOTORES & OTHERS: LAYC'S PROMOTOR PATHWAY IS A LONG-TERM CLIENT MANAGEMENT INTERVENTION MODEL FOR DISCONNECTED AND DISENGAGED YOUTH FACING MULTIPLE OBSTACLES THAT PREVENT THEM FROM ACCESSING RESOURCES AND ACHIEVING EDUCATIONAL, EMPLOYMENT, AND HEALTHY LIVING GOALS. PROMOTORES SUPPORT YOUTH THROUGH "SMALL WINS AND PROVIDE CRISIS INTERVENTION IN ORDER TO REMOVE OBSTACLES AND ENGAGE YOUTH IN A BROAD SET OF PROGRAMS AND SERVICES IN THE COMMUNITY.

    Expenses $2,213,101

  • EDUCATION & WORKFORCE INVESTMENT AND SOCIAL ENTERPRISE: EDUCATION AND WORKFORCE PROGRAMS INCLUDING AFTER-SCHOOL AND SCHOOL-BASED ACADEMIC ENRICHMENT, WRAP-AROUND SERVICES WITHIN SCHOOLS, AND MENTORING PROGRAMS AS WELL AS EMPLOYMENT TRAINING, COMPUTER SKILLS CERTIFICATION AND GED PREPARATION PROGRAMS.

    Expenses $2,168,182 · Revenue $103,760

  • SOCIAL SERVICES: BILINGUAL AND CULTURALLY SENSITIVE CLINICAL SUPPORT SERVICES WITH THE GOAL OF IMPROVING MENTAL HEALTH. PROGRAMS INCLUDE MENTAL HEALTH AND SUBSTANCE ABUSE THERAPY.

    Expenses $1,311,341

  • COMMUNITY WELLNESS: PREVENTION AND INTERVENTION PROGRAMS INCLUDING STI, HIV, AND PREGNANCY TESTING ARE OFFERED IN OUR DC SITE. OUR DC SITE ALSO OFFERS PARENTING CLASSES TO YOUNG PARENTS. LAYC'S LONG-STANDING COOPERATION WITH AREA SCHOOLS ALLOWS US TO PLACE STAFF IN PARTNER SCHOOLS TO PROVIDE PREGNANCY/STI EDUCATION. MANY HEALTH AND WELLNESS PROGRAMS OFFER A PEER EDUCATION AND LEADERSHIP COMPONENT THAT ENABLES YOUTH TO TEACH WHAT THEY HAVE LEARNED AND TO ORGANIZE COMMUNITY EVENTS.

    Expenses $1,781,096 · Grants $185,926

As filed on the 2022 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Betsy Brand

    CHAIR

    Total calculated
    $0
    Hours/week
    1

  • Yvonna Stevens

    VICE CHAIR

    Total calculated
    $0
    Hours/week
    1

  • Adam Spiegel

    TREASURER

    Total calculated
    $0
    Hours/week
    1

  • Shari Thomas

    SECRETARY

    Total calculated
    $0
    Hours/week
    1

  • Jaliel Amador

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Elizabeth Burrell

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Simon Fairclough

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Alfonso Guzman

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Lena Hernandez

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Meg Hauge

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Esperanza Lugo

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Carrie E Markovitz

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Jennifer Mauskapf Smalls

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Nancy Miranda

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Carlos Oliva

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Kimberly Salameh

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Christian Rhodes

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Samuel Williams

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Amanda Wood

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Wei Zhang

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Mirna Quinteros-Grady

    PRESIDENT AND CEO

    Total calculated
    $193,542
    From this org
    $187,917
    From related orgs
    $0
    Other
    $5,625
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $187,917
    Bonus
    $0
    Other
    $0
    Deferred
    $5,625
    Nontaxable benefits
    $0
    Filer's total
    $193,542

  • Patricia Bravo

    CHIEF OPERATING OFFICER

    Total calculated
    $143,556
    From this org
    $139,375
    From related orgs
    $0
    Other
    $4,181
    Hours/week
    40

  • Bryant Davis

    CHIEF FINANCIAL & ADMINISTRATIVE OFFICER

    Total calculated
    $160,114
    From this org
    $155,348
    From related orgs
    $0
    Other
    $4,766
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $155,348
    Bonus
    $0
    Other
    $0
    Deferred
    $4,766
    Nontaxable benefits
    $0
    Filer's total
    $160,114

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 · Approval by the board or compensation committee

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.

Provenance

Return type
form_990
Tax year
2022
Filed
31 July 2024
IRS schema version
2022v5.0
Source object
202432139349300713

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