Long Island Gay and Lesbian Youth Inc Group Return

Nonprofit profile at a glance

EIN
900779518
IRS 990 coverage
2011–2024
Forms available
Form 990 2024
Location
Hauppauge, NY, USA
Phone
6316652300
Rating
74
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$2,430,899
Expenses
$2,358,070
Assets
$3,850,077
Liabilities
$812,909

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

11 people listed

Executive titles in this filing

  • DAVID KILMNICK (PRESIDENT)
  • ROBERT VITELLI (CHIEF EXECUTIVE OFFICER)

Highest reported compensation

  • DAVID KILMNICK (PRESIDENT): $254,514 total reported compensation
  • ROBERT VITELLI (CHIEF EXECUTIVE OFFICER): $243,656 total reported compensation
  • BRIAN ROSEN (CHIEF DEVELOPMENT OFFICER): $166,078 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Education, advocacy and support of the gay, lesbian, bisexual, and transgender community on long island and its surrounding areas.

What it reported doing in 2024

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

Operating model

Revenue model
Grant-funded. 61% of the money available for current operations came from government grants.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 66
  • Transparency & Controls: 76
  • Accountability: 90
  • Sustainability: 43
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 67.9%; rating input score 68
  • Program expense ratio: 70%; rating input score 70
  • Fundraising efficiency: $12.77 raised per $1 spent on fundraising; rating input score 46; 46th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 93.8%; rating input score 94; 20th percentile among comparable filings
  • Pay-setting controls: 3 of 6 controls in place; rating input score 50
    • Compensation committee: Pass
    • Independent consultant: Missing
    • Other Form 990s reviewed: Pass
    • Written employment contract: Pass
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 83.3%; rating input score 83; 16th percentile among comparable filings
  • Governance controls: 9 of 9 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 3%; rating input score 44; 44th percentile among comparable filings
  • Total-asset coverage ratio: 1.63; rating input score 55; 55th percentile among comparable filings
  • Liabilities to assets ratio: 0.21; rating input score 43; 43rd percentile among comparable filings
  • Officer compensation ratio: 23.6%; rating input score 9; 9th percentile among comparable filings

Growth

  • Program expense growth: 12.2% per year; rating input score 100; 71st percentile among comparable filings
  • Revenue growth: 15.2% per year; rating input score 100; 82nd percentile among comparable filings
  • Asset growth: 24.4% per year; rating input score 100; 89th percentile among comparable filings

Details

  • Where the money goes: 67.9% of revenue deployed · 70% of spending went to programs
  • Governance: 5 of 6 board members independent · 9 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $1.7M in reported program spending
  • Leadership: top reported pay $255K · 11 people listed · 3 of 6 pay-setting controls reported
  • Consistency: 29 of 30 current checks pass · 1 finding to review
  • Schedules: 7 filed schedules · includes major donors and executive pay
  • Filing history: 14 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Money network: 5 filed money-flow records
  • Related organizations: 1 filed related-organization link
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Moderate — Financial Efficiency: Fundraising efficiency scored 46/100.
  • Moderate — Sustainability: Operating margin scored 44/100.
  • Review — Sustainability: Total-asset coverage ratio scored 55/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 9/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 43/100.