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Nonprofiteer
← LONG ISLAND GAY AND LESBIAN YOUTH INC

Form 990 for tax year 2022

Filed by LONG ISLAND GAY AND LESBIAN YOUTH INC.

What the amendment changed

Compared with the return it replaced , filed 15 May 2024. 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
$2,439,165 changed to $1,448,480
Total expenses
$997,300 changed to $1,794,652
Contributions and grants received
$2,439,165 changed to $1,376,361
Program service revenue
$0 changed to $13,000
Other revenue
$0 changed to $59,119
Total assets, end of year
$2,841,230 changed to $4,226,569
Total liabilities, end of year
$324,236 changed to $3,661,670
Net assets or fund balances, end of year
$2,516,994 changed to $564,899
Program services expenses
$780,117 changed to $1,286,642
Management and general expenses
$130,310 changed to $283,459
Fundraising expenses
$86,873 changed to $224,551
Program service expenses (Part III)
$780,117 changed to $1,286,642

Listed under a different title

  • Floyd Feather: TREASURER then CHAIRMAN
  • Resi Cooper: VICE CHAIRMAN then SECRETARY
  • Samuel Chu: CHAIRMAN then DIRECTOR
  • Stuart Schoenfeld: SECRETARY then TREASURER

Totals

Total revenue
$1,448,480
Total expenses
$1,794,652
Contributions and grants received
$1,376,361
Grants paid
$0
Program service revenue
$13,000
Investment income
$0
Other revenue
$59,119
Total assets, end of year
$4,226,569
Total liabilities, end of year
$3,661,670
Net assets or fund balances, end of year
$564,899
Program services expenses (Part IX)
$1,286,642
Management and general expenses
$283,459
Fundraising expenses
$224,551
Program service expenses (Part III)
$1,286,642

Program services were 71.7% 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

    $10,000

  • 1e · Government grants (contributions)

    $1,366,361

  • 2a · Program service revenue: PROGRAM SERVICES

    total $13,000 · related or exempt $13,000

  • 8a · Fundraising events: gross income

    $71,025

  • 8b · Fundraising events: direct expenses

    $11,906

  • 8c · Net income from fundraising events

    total $59,119 · excluded $59,119

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $829,712 · program services $544,258 · management and general $153,185 · fundraising $132,269

  • 7 · Other salaries and wages

    total $301,623 · program services $197,853 · management and general $55,687 · fundraising $48,083

  • 9 · Other employee benefits

    total $278,769 · program services $229,727 · management and general $29,425 · fundraising $19,617

  • 11g · Fees: other

    total $17,565 · program services $8,958 · management and general $5,094 · fundraising $3,513

  • 12 · Advertising and promotion

    total $7,057 · program services $5,293 · management and general $706 · fundraising $1,058

  • 13 · Office expenses

    total $18,685 · program services $10,238 · management and general $7,951 · fundraising $496

  • 16 · Occupancy

    total $244,402 · program services $208,717 · management and general $23,789 · fundraising $11,896

  • 17 · Travel

    total $5,125 · program services $5,125

  • 23 · Insurance

    total $33,888 · program services $26,094 · management and general $5,083 · fundraising $2,711

  • 24a · Other expenses: PROGRAM EXPENSES

    total $32,438 · program services $32,438

  • 24b · Other expenses: COMMUNICATION

    total $19,464 · program services $15,572 · management and general $1,946 · fundraising $1,946

  • 24c · Other expenses: POSTAGE AND PRINTING

    total $5,924 · program services $2,369 · management and general $593 · fundraising $2,962

Balance sheet

Part X, book values.

  • 3 · Pledges and grants receivable

    end of year $2,841,229

  • 4 · Accounts receivable

    beginning of year $1,206,761

  • 15 · Other assets

    beginning of year $0 · end of year $1,385,340

  • 17 · Accounts payable and accrued expenses

    end of year $704,200

  • 19 · Deferred revenue

    beginning of year $324,236

  • 25 · Other liabilities

    beginning of year $495,919 · end of year $2,957,470

  • 27 · Net assets without donor restrictions

    beginning of year $386,606 · end of year $564,899

Mission and programs · 2022

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 $1,286,642

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

Listed in Part VII

  • Resi Cooper

    SECRETARY

    Total calculated
    $0
    Hours/week
    0.5 + 0.5 related
  • Samuel Chu

    DIRECTOR

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

    CHAIRMAN

    Total calculated
    $0
    Hours/week
    0.5 + 0.5 related
  • Stuart Schoenfeld

    TREASURER

    Total calculated
    $0
    Hours/week
    0.5 + 0.5 related
  • James Cehonski

    REGIONAL DIRECTOR

    Total calculated
    $119,075
    From this org
    $114,169
    From related orgs
    $0
    Other
    $4,906
    Hours/week
    20 + 20 related
  • David Kilmnick

    PRESIDENT & CEO

    Total calculated
    $251,093
    From this org
    $191,381
    From related orgs
    $46,450
    Other
    $13,262
    Hours/week
    21 + 39 related

    Schedule J breakdown matched by us

    Base
    $155,506 + $46,450 related
    Bonus
    $0
    Other
    $35,875
    Deferred
    $12,600
    Nontaxable benefits
    $662
    Filer's total
    $204,643 + $46,450 related
  • Robert Vitelli

    EXEC VP & COO

    Total calculated
    $159,387
    From this org
    $78,894
    From related orgs
    $54,825
    Other
    $25,668
    Hours/week
    16 + 29 related

    Schedule J breakdown matched by us

    Base
    $78,894 + $54,825 related
    Bonus
    $0
    Other
    $0
    Deferred
    $9,600
    Nontaxable benefits
    $16,068
    Filer's total
    $104,562 + $54,825 related
  • Robert Agostisi

    LEGAL COUNSEL

    Total calculated
    $97,948
    From this org
    $0
    From related orgs
    $92,404
    Other
    $5,544
    Hours/week
    21 + 19 related
  • Richard C Brigandi

    CFO

    Total calculated
    $142,519
    From this org
    $76,217
    From related orgs
    $57,497
    Other
    $8,805
    Hours/week
    20 + 20 related
  • Kerrie O'Neill

    CHIEF PROGRAM OFFICER

    Total calculated
    $135,484
    From this org
    $47,590
    From related orgs
    $63,084
    Other
    $24,810
    Hours/week
    21 + 19 related

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 · 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
2022
Filed
17 September 2024
IRS schema version
2022v5.0
Source object
202442689349301764

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