LABOR EDUCATION AND COMMUNITY SERVICES AGENCY INC: Form 990, tax year 2023
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- Organization
- LABOR EDUCATION AND COMMUNITY SERVICES AGENCY INC (EIN 23-7442181)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2025-03-06
- IRS object ID
- 202520659349301417
- Schema version
- 2023v6.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-03-06T14:19:01-06:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 750786316 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WEAVER AND TIDWELL LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | ONE PENNSYLVANIA PLAZA SUITE 3200 | AddressLine1Txt |
| City | NEW YORK | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10119 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 237442181 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LABOR EDUCATION AND COMMUNITY SERVICES | BusinessNameLine1Txt |
| Business Name Line2 | AGENCY INC | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | LABO | BusinessNameControlTxt |
| Phone | 6318511295 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 390 RABRO DRIVE | AddressLine1Txt |
| City | HAUPPAUGE | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 11788 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | RYAN STANTON | PersonNm |
| Person Title | EXECUTIVE DIRECTOR | PersonTitleTxt |
| Phone | 6318511295 | PhoneNum |
| Signature | 2025-03-06 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | MICHAEL FRIEDMAN | PreparerPersonNm |
| PTIN | P01066375 | PTIN |
| Phone | 2126955003 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Amended Return | Yes (X) | AmendedReturnInd |
| Principal Officer | JOHN DURSO | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 390 RABRO DRIVE | AddressLine1Txt |
| City | HAUPPAUGE | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 11788 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $854,554 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.LECSA.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1951 | FormationYr |
| Legal Domicile State | NY | LegalDomicileStateCd |
| Activity Or Mission | TO DEVELOP AND SPONSOR COMPREHENSIVE PROGRAMS TO MEET THE SOCIAL, HEALTH & EDUCATIONAL NEEDS OF WORKING PEOPLE ON LONG ISLAND WITHOUT REGARD TO THEIR UNION AFFILIATION AND WITHOUT EXPENSE TO THE INDIVIDUAL. | ActivityOrMissionDesc |
| Voting Members Governing Body | 7 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 7 | VotingMembersIndependentCnt |
| Total Employee | 3 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $354,271 | PYContributionsGrantsAmt |
| CY Contributions Grants | $416,756 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $401,607 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $431,863 | CYProgramServiceRevenueAmt |
| PY Investment Income | $515 | PYInvestmentIncomeAmt |
| CY Investment Income | $1,635 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $4,300 | CYOtherRevenueAmt |
| PY Total Revenue | $756,393 | PYTotalRevenueAmt |
| CY Total Revenue | $854,554 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $347,648 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $380,970 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $296,692 | PYOtherExpensesAmt |
| CY Other Expenses | $339,075 | CYOtherExpensesAmt |
| PY Total Expenses | $644,340 | PYTotalExpensesAmt |
| CY Total Expenses | $720,045 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $112,053 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $134,509 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $755,928 | TotalAssetsBOYAmt |
| Total Assets EOY | $888,908 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $91,913 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $90,384 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $664,015 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $798,524 | NetAssetsOrFundBalancesEOYAmt |
| Mission | THE ORGANIZATION'S PRIMARY EXEMPT PURPOSE IS TO DEVELOP AND SPONSOR COMPREHENSIVE PROGRAMS TO MEET THE SOCIAL, HEALTH AND EDUCATIONAL NEEDS OF WORKING PEOPLE ON LONG ISLAND WITHOUT REGARD TO THEIR UNION AFFILIATION AND WITHOUT EXPENSE TO THE INDIVIDUAL. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $595,642 | ExpenseAmt |
| Revenue | $431,863 | RevenueAmt |
| Desc | EMPLOYEE ASSISTANCE PROGRAM WHICH PROVIDES COUNSELING SERVICES FOR EMPLOYEES AND THEIR ELIGIBLE DEPENDENTS WHO MAY BE EXPERIENCING PERSONAL OR WORK PLACE PROBLEMS. | Desc |
| Total Program Service Expenses | $595,642 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (1) | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 5 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 3 | EmployeeCnt |
| Employment Tax Returns Filed | 0 | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 7 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 7 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | 0 | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | 0 | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | NY | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | RYAN STANTON | PersonNm |
| Phone | 6313481170 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 390 RABRO DRIVE | AddressLine1Txt |
| City | HAUPPAUGE | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 11788 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (12 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| JOHN DURSO | ||||||||
| PRESIDENT | 4.00 | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| DOMINICK MACCHIA | ||||||||
| TREASURER | 4.00 | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| BEN CARENZA | ||||||||
| EXECUTIVE BOARD MEMBER | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| WILLIAM HENNESSEY | ||||||||
| EXECUTIVE BOARD MEMBER | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| WALTER BARTON | ||||||||
| EXECUTIVE BOARD MEMBER | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| RYAN STANTON | ||||||||
| EXECUTIVE DIRECTOR | 5.00 | 35.00 | Yes (X) | Yes (X) | $0 | $149,620 | $46,615 | |
| JEANNIE DEVLIN | ||||||||
| EXECUTIVE BOARD MEMBER | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| PATRICK GUIDICE | ||||||||
| EXECUTIVE BOARD MEMBER - PAST | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| NICHOLAS LAMORTE | ||||||||
| EXECUTIVE BOARD MEMBER - PAST | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| MATTHEW ARACICH | ||||||||
| EXECUTIVE BOARD MEMBER | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| RICHARD BUCKMAN | ||||||||
| SOCIAL WORKER/DIRECTOR | 35.00 | 35.00 | $103,004 | $0 | $0 | Yes (X) | ||
| ERICA RECHNER | ||||||||
| CONSTRUCTION SKILLS/OPPORTUNITY LI | 35.00 | 35.00 | $104,808 | $0 | $0 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $207,812 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $149,620 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $46,615 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 2 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $117,131 | GovernmentGrantsAmt |
| All Other Contributions | $299,625 | AllOtherContributionsAmt |
| Total Contributions | $416,756 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | CONTRACT INCOME | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $431,863 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $431,863 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $431,863 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,635 | TotalRevenueColumnAmt |
| Exclusion | $1,635 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OTHER | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $4,300 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $4,300 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $4,300 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $854,554 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $436,163 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $1,635 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $278,020 | TotalAmt |
| Program Services | $278,020 | ProgramServicesAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $19,351 | TotalAmt |
| Program Services | $19,351 | ProgramServicesAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $63,345 | TotalAmt |
| Program Services | $63,345 | ProgramServicesAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $20,254 | TotalAmt |
| Program Services | $20,254 | ProgramServicesAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,038 | TotalAmt |
| Program Services | $12,038 | ProgramServicesAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $17,000 | TotalAmt |
| Management And General | $17,000 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $92,914 | TotalAmt |
| Program Services | $90,654 | ProgramServicesAmt |
| Management And General | $2,260 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $18,150 | TotalAmt |
| Management And General | $18,150 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $66,721 | TotalAmt |
| Program Services | $46,705 | ProgramServicesAmt |
| Management And General | $20,016 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $174 | TotalAmt |
| Program Services | $174 | ProgramServicesAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $22,777 | TotalAmt |
| Program Services | $22,777 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,934 | TotalAmt |
| Program Services | $11,934 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,450 | TotalAmt |
| Management And General | $16,450 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| ALLOCATED EXPENSES | $62,284 | $29,450 | $32,834 |
| MISCELLANEOUS | $17,693 | $17,693 | |
| PROGRAM SUPPLIES FEES- | $690 | $690 | |
| DONATIONS | $250 | $250 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $720,045 | TotalAmt |
| Program Services | $595,642 | ProgramServicesAmt |
| Management And General | $124,403 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $578,134 | BOYAmt |
| EOY | $692,789 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $22,147 | BOYAmt |
| EOY | $22,052 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $97,995 | BOYAmt |
| EOY | $103,564 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,286 | BOYAmt |
| EOY | $10,918 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $214,358 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $202,249 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $24,043 | BOYAmt |
| EOY | $12,109 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $21,323 | BOYAmt |
| EOY | $47,476 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $755,928 | BOYAmt |
| EOY | $888,908 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $27,712 | BOYAmt |
| EOY | $43,798 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $64,201 | BOYAmt |
| EOY | $46,586 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $91,913 | BOYAmt |
| EOY | $90,384 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $664,015 | BOYAmt |
| EOY | $798,524 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $664,015 | BOYAmt |
| EOY | $798,524 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $755,928 | BOYAmt |
| EOY | $888,908 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $134,509 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $302,000 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $216,812 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $259,298 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $354,271 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $416,756 | CurrentTaxYearAmt |
| Total | $1,549,137 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $397,076 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $386,163 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $376,012 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $401,607 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $431,863 | CurrentTaxYearAmt |
| Total | $1,992,721 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $699,076 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $602,975 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $635,310 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $755,878 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $848,619 | CurrentTaxYearAmt |
| Total | $3,541,858 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $3,541,858 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $27 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $6 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $515 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,635 | CurrentTaxYearAmt |
| Total | $2,185 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $27 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $6 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $515 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,635 | CurrentTaxYearAmt |
| Total | $2,185 | TotalAmt |
Other Income509 OtherIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year | $4,300 | CurrentTaxYearAmt |
| Total | $4,300 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $699,103 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $602,981 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $635,312 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $756,393 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $854,554 | CurrentTaxYearAmt |
| Total | $3,548,343 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.99820 | PublicSupportCY509Pct |
| Public Support PY509 | 0.99980 | PublicSupportPY509Pct |
| Investment Income CY | 0.00060 | InvestmentIncomeCYPct |
| Investment Income PY | 0.00020 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $86,665 | OtherCostOrOtherBasisAmt |
| Depreciation | $82,331 | DepreciationAmt |
| Book Value | $4,334 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $127,693 | OtherCostOrOtherBasisAmt |
| Depreciation | $119,918 | DepreciationAmt |
| Book Value | $7,775 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $12,109 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (2 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| DUE FROM LONG ISLAND FEDERATION OF LABOR, AFL-CIO | $34,771 |
| SECURITY DEPOSIT | $12,705 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $47,476 | TotalBookValueOtherAssetsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $854,554 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Not Reported | $0 | RevenueNotReportedAmt |
| Revenue Subtotal | $854,554 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $854,554 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $720,045 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $720,045 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $720,045 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART X, LINE 2: | FormAndLineReferenceDesc |
| Explanation | THE ORGANIZATION FILES AN ANNUAL FORM 990, RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX, WITH THE INTERNAL REVENUE SERVICE (THE "IRS"). AT DECEMBER 31, 2023, THE ORGANIZATION'S FORM 990 FOR THE YEARS 2020 THRU 2023 REMAIN ELIGIBLE FOR EXAMINATION BY THE IRS. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, EXPLANATION OF AMENDED RETURN: | AN AMENDED FORM 990 FOR THE FYE 12/31/2023 IS BEING FILED AS THE AUDITED FINANCIAL STATEMENTS HAVE BEEN ISSUED ON FEBRUARY 26, 2025. A RETURN FOR LABOR EDUCATION AND COMMUNITY SERVICES AGENCY, INC. WAS PREVIOUSLY FILED BASED ON THE ACCOUNTING RECORDS BEFORE THE AUDIT ADJUSTMENTS WERE COMPLETED. NOW THAT THE AUDIT HAS BEEN ISSUED, WE ARE AMENDING ITEMS ADJUSTED IN THE AUDIT. |
| FORM 990, PART VI, SECTION A, LINE 8B | THE ORGANIZATION DOES NOT HAVE ANY COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE FORM IS PREPARED BY THE ORGANIZATION'S INDEPENDENT ACCOUNTANT. THE FORM IS SUBMITTED TO THE ORGANIZATION'S PRINCIPAL OFFICERS FOR THEIR REVIEW. ONE OF THE PRINCIPAL OFFICERS SIGNS THE FORM ON BEHALF OF THE EXECUTIVE BOARD. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE ORGANIZATION REGULARLY AND CONSISTENTLY MONITORS AND ENFORCES COMPLIANCE WITH THE POLICY BY HAVING EACH OFFICER ANNUALLY SIGN A STATEMENT WHICH AFFIRMS THEIR RECEIPT OF A COPY OF THE POLICY, THEIR UNDERSTANDING OF THE POLICY AND THEIR AGREEMENT TO COMPLY WITH THE POLICY. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE LABOR EDUCATION AND COMMUNITY SERVICES AGENCY, INC. MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST AND THEY CAN BE EXAINED AT THE ORGANIZATION'S OFFICE. |
| FORM 990, PART IX, LINE 11G | ACTUARY FEE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 2,135. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,135. FILING FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 125. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 125. OLI MARKETING & RECRUITING: PROGRAM SERVICE EXPENSES 29,250. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 29,250. OLI TRAINING: PROGRAM SERVICE EXPENSES 61,229. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 61,229. OLI SCHOLARSHIP POOL: PROGRAM SERVICE EXPENSES 175. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 175. |
| FORM 990, PART XII, LINE 2C | THE ORGANIZATION'S EXECUTIVE BOARD ASSUMES RESPONSIBILITY FOR THE OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LONG ISLAND FEDERATION OF LABOR AFL - CIO | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 390 RABRO DRIVE | AddressLine1Txt |
| City | HAUPPAUGE | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 11788 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 111945909 | EIN |
| Primary Activities | TO PROMOTE AND COORDINATE EFFORTS OF LABOR MOVEMENT IN LONG ISLAND | PrimaryActivitiesTxt |
| Legal Domicile State | NY | LegalDomicileStateCd |
| Exempt Code Section | 501C(5) | ExemptCodeSectionTxt |
| Public Charity Status | N/A | PublicCharityStatusTxt |
| Direct Controlling NA | N/A | DirectControllingNACd |
| Controlled Organization | 0 | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (1) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (1) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | Yes (1) | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp
Other Organization Name OtherOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LONG ISLAND FEDERATION OF LABOR | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transaction Type | O | TransactionTypeTxt |
| Involved | $62,284 | InvolvedAmt |
| Method Of Amount Determination | COST SHARING AGREEMENT | MethodOfAmountDeterminationTxt |