2025-12-11T10:39:10-08:00 2025-08-31 460592475 FJ & Associates PLLC 612 N Kays Drive Ste 120 Kaysville UT 84037 990 2024-09-01 953488007 Gay Mens Chorus of Los Angeles GAYM 4242396499 8981 Sunset Blvd Ste 600 Los Angeles CA 90069 Lou Spisto Executive Dir. 2025-12-11 true true Melissa Dennis P01290909 8019271337 2024 2025-03-06 01:10:19Z 8981 Sunset Blvd Ste 600 Los Angeles CA 90069 1601904 false X WWW.GMCLA.ORG X 1980 CA TO CREATE MUSICAL EXPERIANCES THAT STRENGTHEN OUR ROLE AS A LEADER AMONG LESBIAN, GAY, BISEXUAL, TRANSGENDER (LGBT) AND PERFORMING ARTS ORGANIZATION, ENRICH OUR MEMBER-ARTISTS, SUPPORT LGBT YOUTH, CHALLENGE HOMOPHOBIA, AND EXPOSE NEW COMMUNITIES TO OUR MESSAGE OF EQUALITY. 14 14 5 325 0 533029 828681 757645 701644 38377 71297 282 1329051 1601904 0 0 569639 565154 0 34099 794019 844871 1363658 1410025 -34607 191879 1778992 2013824 106468 149751 1672524 1864073 TO CREATE MUSICAL EXPERIANCES THAT STRENGTHEN OUR ROLE AS A LEADER AMONG LESBIAN, GAY, BISEXUAL, TRANSGENDER (LGBT) AND PERFORMING ARTS ORGANIZATION, ENRICH OUR MEMBER-ARTISTS, SUPPORT LGBT YOUTH, CHALLENGE HOMOPHOBIA, AND EXPOSE NEW COMMUNITIES TO OUR MESSAGE OF EQUALITY. false false 459558 EVENTS PUT ON BY THE ORGANIZATION TO SUPPORT THE MISSON STATEMENT OF ORGANIZATION. 459558 true true false false false false false false false false true false false true true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 1 0 true 5 true false false false false false false false 0 false false false false false false false X 14 14 false false false false false false false true true false false true true true true true true true false false X Lou Spisto 4242396499 8981 Sunset Blvd Ste 600 Los Angeles CA 90069 Lou Spisto Executive Dir. 40.00 0.00 X 149868 0 0 Greg Weaver Chairman 4.00 0.00 X X 0 0 0 Neil Vyas Vice Chairman 4.00 0.00 X X 0 0 0 Vincent Nevills Treasurer 4.00 0.00 X X 0 0 0 Patrick Beller Director 4.00 0.00 X 0 0 0 Dr Jerry P Abraham Director 4.00 0.00 X 0 0 0 Haig Youredjian Director 4.00 0.00 X 0 0 0 Betsy Butler Director 4.00 0.00 X 0 0 0 Sam Tabbara Secretary 4.00 0.00 X 0 0 0 Scott Yeilding Director 4.00 0.00 X 0 0 0 Jackie Plaza Director 4.00 0.00 X 0 0 0 Ted Collins COO 4.00 0.00 X X 0 0 0 Damon Dennis Director 4.00 0.00 X 0 0 0 Thomas Franklin Director 4.00 0.00 X 0 0 0 149868 1 false false false 0 92376 56164 680141 828681 CONCERTS 711130 471080 471080 GALA 711130 230564 230564 701644 71297 38465 32832 0 0 0 0 0 0 0 MISC 711130 282 282 282 1601904 740391 32832 X 0 0 0 0 149868 149868 334366 334366 0 0 41095 41095 39825 39825 0 0 39702 39702 0 0 0 0 63413 47384 16029 5221 661 4560 459 459 0 0 0 0 0 745 745 0 4677 4677 28600 28600 VENUE COSTS 171264 171264 ARTISTIC/ TECHNICAL FEES 115527 115527 OPERATING AND MAINTENANCE 93497 61025 32472 RENT 62362 62362 259404 63697 161608 34099 1410025 459558 916368 34099 1017689 1215630 0 0 10000 14010 0 0 0 0 85512 65438 185987 176422 14242 9565 0 0 0 0 651549 709181 1778992 2013824 54319 36745 41035 78736 11114 34270 106468 149751 X 1672524 1864073 1672524 1864073 1778992 2013824 X 191879 6460 -6790 X false false false X 1018542 1691400 1799386 1329053 1530325 7368706 0 0 0 0 1018542 1691400 1799386 1329053 1530325 7368706 0 0 7368706 1881 18264 31983 38378 71297 161803 0 1881 18264 31983 38378 71297 161803 0 39000 6943 45943 1059423 1716607 1831369 1367431 1601622 7576452 0.97260 0.96080 0.02140 0.01490 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 171928 165107 6821 14059 11315 2744 9565 RESERVE ACCOUNTS 450112 Rounding 1 TENANTS SECURITY DEPOSIT 5520 709181 ACCRUED EXPENSES 34303 LINE OF CREDIT -33 34270 1601904 1601904 1601904 1403235 -6790 -6790 1410025 1410025 Form 990, Part VI, Section B, Line 11b A DRAFT COPY OF THE FORM 990 IS PROVIDED TO THE EXECUTIVE DIRECTOR PRIOR TO FILING. THE 990 IS REVIEWED BY THE FINANCE COMMITTEE PRIOR TO THE FILING OF THE FORM 990. THE RETURN IS SHARED WITH BOARD MEMBERS IN ORDER TO SOLICIT COMMENTS AND RECOMMENDATIONS. Form 990, Part VI, Section B, Line 12c THE ORGANIZATION HAS AN ETHICS COMMITTEE THAT MONITORS AND ENFORCES COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY. Form 990, Part VI, Section B, Line 15a THE EXECUTIVE DIRECTOR'S SALARY IS REVIEWED ANNUALLY BY THE BOARD USING THE ASSOCIATION COMPENSATION AND BENEFITS STUDY AS WELL AS THE CHARITY NAVIGATOR CEO COMPENSATIONS STUDY. THE ORGANIZATION DOES NOT CURRENTLY COMPENSATE ANY OTHER TOP MANAGMENT OFFICIAL OR KEY EMPLOYEE. Form 990, Part VI, Section C, Line 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS,CONFLICTS OF INTEREST POLICY, FINANCIAL STATEMENTS AND OTHER PERTINENT DOCUMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. THIS INFORMATION IS ALSO AVAILABLE AT WWW.GUIDESTAR.COM Form 990, Part IX, Line 24e : Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e BANK CHARGES: Column (A) - Total = $1727; Column (B) - Program Services = $0; Column (C) - Management & General = $1727; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e CONCERT PRINTING: Column (A) - Total = $5568; Column (B) - Program Services = $5568; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e CREDIT CARD PROCESSING FEES: Column (A) - Total = $7597; Column (B) - Program Services = $0; Column (C) - Management & General = $7597; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e DEVELOPMENT: Column (A) - Total = $15895; Column (B) - Program Services = $15677; Column (C) - Management & General = $218; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e GALA EXPENSES: Column (A) - Total = $34099; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $34099 Form 990, Part IX, Line 24e LICENSES: Column (A) - Total = $302; Column (B) - Program Services = $0; Column (C) - Management & General = $302; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e MEMBER SERVICES: Column (A) - Total = $45032; Column (B) - Program Services = $17584; Column (C) - Management & General = $27448; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e MISCELLANEOUS - ADMIN: Column (A) - Total = $86; Column (B) - Program Services = $32; Column (C) - Management & General = $54; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e MISCELLANEOUS PROGRAM: Column (A) - Total = $1; Column (B) - Program Services = $1; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e OUTSIDE SERVICES: Column (A) - Total = $49246; Column (B) - Program Services = $0; Column (C) - Management & General = $49246; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e PAYROLL PROCESSING: Column (A) - Total = $3455; Column (B) - Program Services = $0; Column (C) - Management & General = $3455; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e PR AND MEDIA CONSULTANT: Column (A) - Total = $22000; Column (B) - Program Services = $0; Column (C) - Management & General = $22000; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e PRODUCTION EXPENSES: Column (A) - Total = $24835; Column (B) - Program Services = $24835; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e PROFESSIONAL DEVELOPMENT: Column (A) - Total = $7481; Column (B) - Program Services = $0; Column (C) - Management & General = $7481; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e SOCIAL MEDIA CONSULTANT: Column (A) - Total = $18000; Column (B) - Program Services = $0; Column (C) - Management & General = $18000; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e SOFTWARE: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e SPECIAL-ENGAGEMENT EXPENSE: Column (A) - Total = $1230; Column (B) - Program Services = $0; Column (C) - Management & General = $1230; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e STATE TAXES: Column (A) - Total = $210; Column (B) - Program Services = $0; Column (C) - Management & General = $210; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e SUBSCRIPTIONS: Column (A) - Total = $17935; Column (B) - Program Services = $0; Column (C) - Management & General = $17935; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e TRANSPORTATION: Column (A) - Total = $346; Column (B) - Program Services = $0; Column (C) - Management & General = $346; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e UTILITIES: Column (A) - Total = $4359; Column (B) - Program Services = $0; Column (C) - Management & General = $4359; Column (D) - Fundraising = $0 SCHEDULE D, PART V - ENDOWMENT FUNDS THE ORGANIZATION MAINTAINS AN ACCOUNT LABELED RBC ENDOWMENT ON ITS INTERNAL FINANCIAL STATEMENTS; HOWEVER, MANAGEMENT CONFIRMED THAT THIS BALANCE WAS NOT ESTABLISHED BY A DONOR-IMPOSED RESTRICTION NOR BY BOARD DESIGNATION. ACCORDINGLY, THE BALANCE IS REPORTED AS NET ASSETS WITHOUT DONOR RESTRICTIONS IN ACCORDANCE WITH ASC 958 AND IRS REPORTING REQUIREMENTS FOR FORM 990. SCHEDULE D, PART XI - PRIOR PERIOD ADJUSTMENT DURING THE YEAR, THE ORGANIZATION RECORDED AN IMMATERIAL PRIOR PERIOD ADJUSTMENT OF $(6,790) TO CORRECT THE BEGINNING BALANCE OF NET ASSETS FOR HISTORICAL FINANCIAL STATEMENT ACTIVITY. THIS ADJUSTMENT RELATES TO THE CORRECTION OF PRIOR-YEAR ACCOUNTING BALANCES AND DOES NOT AFFECT CURRENT-YEAR REVENUES, EXPENSES, OR NET ASSETS REPORTED IN COLUMN (A).