2024-10-05T11:39:30-07:00 2023-12-31 821853384 YSR CPA Group PC 2529 Foothill Blvd Suite 212 La Crescenta CA 91214 990 2023-01-01 953890819 LACER AFTERSCHOOL PROGRAMS LACE 3239576481 1277 NORTH WILCOX 2 LOS ANGELES CA 90038 WILLIAM SEYMOUR Executive Director 2024-10-05 true true EMIN SHAHBAZIAN CPA P01761638 8183309752 2023 2024-10-15 13:58:12Z WILLIAM SEYMOUR 1277 NORTH WILCOX 2 LOS ANGELES CA 90038 2264963 false X WWW.LACERSTARS.ORG X 1984 CA LACER (Literacy, Arts, Culture, Education and Recreation) Afterschool Programs (the Organization) was formed to provide free classes in the arts, athletics, and academics every day, after school, to underserved middle and high school students in Los Angeles, grades 6th -12th. The following is a brief description of the Organizations programs:Middle School - L.A.C.E.R. Afterschool Programs operates in 5 LAUSD middle schools (grades 6th -8th) every day, after school.High School - L.A.C.E.R. Afterschool Programs operates in 3 LAUSD high schools(grades 9th -12th) every day, after school. 10 10 128 25 0 2869236 2236593 0 21020 8719 18766 2890256 2264078 0 0 1758654 1836244 0 139958 588394 707147 2347048 2543391 543208 -279313 2357088 2062983 53560 38768 2303528 2024215 LACER (LITERACY, ARTS, CULTURE, EDUCATION AND RECREATION) AFTERSCHOOL PROGRAM 28 YEAR OLD AGENCY PROVIDES UNDERSERVED YOUTH WITH FREE ARTS AND LITERACY BASED AFTER-SCHOOL PROGRAMS INCLUDING ACADEMIC SUPPORT, VISUAL AND PERFORMING ARTS, AND SPORTS IN A SAFE AND CARING ENVIRONMENT. SERVING OVER 4,000 STUDENTS AGES 10-18 AT FIVE MIDDLE SCHOOLS AND THREE HIGH SCHOOLS. false false 2174954 LACER AFTERSCHOOL PROGRAMS SERVED OVER 4,000 UNDERPRIVILEGED YOUTH, AGES 10-18 YEARS OLD,THROUGH ITS AFTERSCHOOL PROGRAMS AT FIVE MIDDLE SCHOOLS AND THREE HIGH SCHOOLS IN THE CENTRAL CITY OF LOS ANGELES. PROGRAMS ARE OFFERED TO THESE PUBLIC SCHOOL YOUTH EVERY DAY FROM SCHOOL'S END UNTIL 6PM DURING THE SCHOOL YEAR. FIELD TRIPS AND SPECIAL WEEKEND ACTIVITIES, ARTS PROGRAMMING, ATHLETICS, AND ACADEMIC SUPPORT. 2174954 true true false false false false false false false false true false false false false true true false false false false false false false true false false false false true false false false false false false false false true false false false false false false false false true 3 0 true 128 true false false false false false false false 0 false false false false false false false X 10 10 false false false false false false false true true false false true true true true true true true false false X X WILLIAM SEYMOUR 3239576481 1277 NORTH WILCOX LOS ANGELES CA 90038 WILLIAM SEYMOUR Exec. Director 40.00 0.00 X 166666 0 11291 JEZABEL MICHEL GENTRY DEPUTY DIRECTOR 40.00 0.00 128125 0 5945 NICOLE CARCEL MEMBER 1.00 0.00 X 0 0 0 SHARON STRICKER CO-FOUNDER 4.00 0.00 X 0 0 0 LUANN BOYLAN President 4.00 0.00 X X 0 0 0 MADONNA CACCIATORE MEMBER 1.00 0.00 X 0 0 0 HELENA PAULIN Member 1.00 0.00 X 0 0 0 MIGUEL ANGEL JIMENEZ Treas/Secretary 1.00 0.00 X X 0 0 0 ROSHAN KINDRED MEMBER 1.00 0.00 X 0 0 0 ELIZABETH WEINBERG Vice President 4.00 0.00 X X 0 0 0 LAVONNE ANDERSON MEMBER 1.00 0.00 X 0 0 0 TESS AYERS MEMBER 1.00 0.00 X 0 0 0 294791 17236 2 false true false 0 11408 1539000 686185 172966 2236593 0 8719 8719 0 0 0 0 21825 11408 885 20940 0 0 Loss on disposal of assets 900099 -2174 -2174 -2174 2264078 -2174 8719 0 0 0 0 177957 152012 14988 10957 0 1438405 1267477 102998 67930 0 88243 53328 34915 131639 115843 9215 6581 0 0 89721 70196 19525 0 0 0 79240 32375 865 46000 0 14925 9475 5368 82 0 0 151723 132491 19232 0 0 0 258 258 0 10307 10307 19328 16635 2693 DIRECT PROGRAM EXPENSES 311019 311003 16 LICENSES AND FEES 13210 3663 6342 3205 STAFF DEVELOPMENT 10372 8685 1687 FUNDRAISING EXPENSE 7044 1771 70 5203 0 2543391 2174954 228479 139958 560847 539840 200411 259806 994543 766938 548835 422398 0 0 0 0 16896 39664 67006 32669 33257 34337 0 0 0 0 2299 0 2357088 2062983 53161 38768 399 53560 38768 X 1074444 901050 1229084 1123165 2303528 2024215 2357088 2062983 -279313 X X false true X true false X 1473783 1739982 2698556 2869236 2257533 11039090 0 0 1473783 1739982 2698556 2869236 2257533 11039090 0 11039090 2205 209 56 21020 8719 32209 0 0 11071299 405286 0.99710 0.99770 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 45522 16144 29378 21484 16525 4959 34337 X 2264078 2264078 2264078 2543391 2543391 2543391 Part X : FIN48 Footnote THE ORGANIZATION IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND SECTION 23701(D) OF THE CALIFORNIA REVENUE AND TAXATION CODE. THE ORGANIZATION HAS BEEN DETERMINED BY THE INTERNAL REVENUE SERVICE NOT TO BE A PRIVATE FOUNDATION WITHIN THE MEANING OF SECTION 509(A) OF THE INTERNAL REVENUE CODE. INCOME GENERATED FROM ACTIVITIES UNRELATED TO THE ORGANIZATION'S EXEMPT PURPOSE IS SUBJECT TO TAZ UNDER IRC SECTION 511. THE ORGANIZATION DID NOT HAVE ANY UNRELATED BUSINESS INCOME FOR THE YEAR ENDED DECEMBER 31, 2023.THE ORGANIZATION FOLLOWS THE PROVISIONS OF UNCERTAIN TAX POSITIONS AS ADDRESSED IN FASB ACCOUNTING STANDARDS CODIFICATION. THE ORGANIZATION RECOGNIZES ACCRUED INTEREST AND PENALTIES ASSOCIATED WITH UNCERTAIN TAX POSITIONS AS PART OF THE INCOME TAX PROVISION, WHEN APPLICABLE. THE ORGANIZATION BELIEVES THAT IT HAS TAKEN NO SIGNIFICANT UNCERTAIN TAX POSITIONS FOR THE YEAR ENDED DECEMBER 31, 2023. MANAGEMENT BELIEVES THE ORGANIZATION IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY APPLICABLE TAXING JURISDICTIONS FOR THE YEARS PRIOR TO DECEMBER 31, 2019. false STARFEST 24483 2658 21825 COMEDY SHOW 8750 8750 885 33233 11408 21825 885 885 20940 false false false false false false false false false WILLIAM SEYMOUR Exec. Director 166666 11291 177957 X Outside Service 23940 X IT Consulting 8650 X Program Supplie 140376 false false false Form 990, Part VI, Section B, Line 11b PRIOR TO FILING A COPY OF THE 990 TAX RETURN THE EXECUTIVE DIRECTOR EMAILS A COPY TO THE SECRETARY/TREASURER OF THE BOARD AND ALL OTHER BOARD MEMBERS FOR THEIR REVIEW. BOARD MEMBERS HAVE UP TO FIVE BUSINESS DAYS TO REVIEW AND RESPOND WITH QUESTIONS, OR WITH THEIR APPROVAL OF THE 990. THE ENTIRE BOARD IS COPIED ON ALL QUESTIONS. QUESTIONS ARE RESPONDED TO BY THE EXECUTIVE DIRECTOR WITH INPUT FROM THE TAX PREPARER, AUDITOR, CONTROLLER AND/OR FINANCE MANAGER. ONCE APPROVAL IS RECEIVED BY EMAIL (OR US MAIL IF NEEDED) FROM THE SECRETARY/TREASURER AND ALL OTHER BOARD MEMBERS, THE 990 IS SIGNED BY THE EXECUTIVE DIRECTOR AND FILED WITH THE IRS. ALL BOARD MEMBERS ARE COPIED/NOTIFIED ON THE RESPONSE OF ALL OTHER BOARD MEMBERS. AT THE TIME OF THE NEXT SCHEDULED BOARD MEETING NOTICE OF THE APPROVAL OF THE 990 BY THE BOARD IS ENTERED INTO THE BOARD MEETING MINUTES. Form 990, Part VI, Section B, Line 12c COVERED PERSONS ARE EXPECTED TO ATTEST ANNUALLY IN WRITING THAT THEY HAVE READ, UNDERSTOOD, AND COMPLIED WITH THE POLICY, HAVE MADE ALL NECESSARY DISCLOSURES IN A TIMELY MANNER, AND HAVE IDENTIFIED SPECIFICED RELATIONSHIPS AS WELL AS ALL ENTITIES IN WHICH THEY HAVE A DIRECT OR INDIRECT MATERIAL FINANCIAL INTEREST THAT HAVE OR MAY HAVE BUSINESS RELATIONSHIPS WITH LACER. Form 990, Part VI, Section B, Line 15a EXECUTIVE DIRECTORS SALARY WAS REVIEWED BY THE EXECUTIVE BOARD OF DIRECTORS. MINUTES ARE KEPT OF THE MEETING. Form 990, Part VI, Section C, Line 18 TAX RETURN IS ON A THIRD PARTY WEBSITE AND ON REQUEST. Form 990, Part VI, Section C, Line 19 GOVERNING DOCUMENTS ARE AVAILABLE BY REQUEST. Form 990, Part XII, Line 2c THERE ARE NO CHANGES FROM THE PRIOR YEAR.