Long Island Gay & Lesbian Youth Inc

Nonprofit profile at a glance

EIN
113192966
IRS 990 coverage
2011–2024
Forms available
Form 990 2024
Location
Hauppauge, NY, USA
Phone
6316652300
Rating
73
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Lesbian, Gay Rights

Reported finances

Revenue
$2,052,765
Expenses
$2,430,286
Assets
$5,147,272
Liabilities
$7,286,760

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 (CHEIF 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 social support services for long island gay and lesbian youth and surrounding areas.

What it reported doing in 2024

Education, advocacy and social support services for long island gay and lesbian youth and surrounding areas. 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.

Operating model

Revenue model
Grant-funded. 83% 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: 74
  • Transparency & Controls: 77
  • Accountability: 90
  • Sustainability: 23
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 85.4%; rating input score 85
  • Program expense ratio: 71.8%; rating input score 72
  • Fundraising efficiency: $5.97 raised per $1 spent on fundraising; rating input score 22; 22nd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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: Limited
  • 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: -18.4%; rating input score 7; 7th percentile among comparable filings
  • Total-asset coverage ratio: 2.12; rating input score 64; 64th percentile among comparable filings
  • Liabilities to assets ratio: 1.42; rating input score 2; 2nd percentile among comparable filings
  • Officer compensation ratio: 23.2%; rating input score 9; 9th percentile among comparable filings

Growth

  • Program expense growth: -0.8% per year; rating input score 0; 11th percentile among comparable filings
  • Revenue growth: -0.7% per year; rating input score 0; 9th percentile among comparable filings
  • Asset growth: 6.2% per year; rating input score 100; 41st percentile among comparable filings

Details

  • Where the money goes: 85.4% of revenue deployed · 71.8% 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 29 current checks pass
  • Schedules: 5 filed schedules · includes 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: 11 filed related-organization links
  • 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.

  • High — Financial Efficiency: Fundraising efficiency scored 22/100.
  • High — Sustainability: Operating margin scored 7/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 2/100.
  • High — Sustainability: Officer compensation ratio scored 9/100.