Attach to Form 990 or Form 990-EZ.
Information about Schedule A (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.
| (i)Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 9 above (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
| Total | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2011 | (b) 2012 | (c) 2013 | (d) 2014 | (e) 2015 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any unusual grants.) .... | 238,033 | 383,142 | 130,404 | 357,651 | 144,696 | 1,253,926 |
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf....... | ||||||
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | ||||||
| 4 | Total. Add lines 1 through 3 | 238,033 | 383,142 | 130,404 | 357,651 | 144,696 | 1,253,926 |
| 5 | The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f).. | 965,758 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 288,168 | |||||
Calendar year
(or fiscal year beginning in) ![]() |
(a) 2011 | (b) 2012 | (c) 2013 | (d) 2014 | (e) 2015 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 238,033 | 383,142 | 130,404 | 357,651 | 144,696 | 1,253,926 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 142 | 243 | 1,152 | 314 | 276 | 2,127 |
| 9 | Net income from unrelated business activities, whether or not the business is regularly carried on.. | ||||||
| 10 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. | ||||||
| 11 | Total support. Add lines 7 through 10. | 1,256,053 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2011 | (b) 2012 | (c) 2013 | (d) 2014 | (e) 2015 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | ||||||
| 2 | Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose...... | ||||||
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513... | ||||||
| 4 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf... | ||||||
| 5 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | ||||||
| 6 | Total. Add lines 1 through 5. | ||||||
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons... | ||||||
| b | Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year. | ||||||
| c | Add lines 7a and 7b.. | ||||||
| 8 | Public support. (Subtract line 7c from line 6.) | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2011 | (b) 2012 | (c) 2013 | (d) 2014 | (e) 2015 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | ||||||
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | ||||||
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | ||||||
| 11 | Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on. | ||||||
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | ||||||
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e |
Discount claimed for blockage or other factors (explain in detail in Part VI): |
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| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 1-1/2% of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by .035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | ||
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
||
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | ||
| 4 Amounts paid to acquire exempt-use assets | ||
| 5 Qualified set-aside amounts (prior IRS approval required) | ||
| 6 Other distributions (describe in Part VI). See instructions | ||
| 7Total annual distributions. Add lines 1 through 6. | ||
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
||
| 9 Distributable amount for 2015 from Section C, line 6 | ||
| 10 Line 8 amount divided by Line 9 amount | ||
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2015 |
(iii) Distributable Amount for 2015 |
|
|---|---|---|---|---|
|
1
Distributable amount for 2015 from Section C, line 6 |
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|
2
Underdistributions, if any, for years prior to 2015 (reasonable cause required--see instructions) |
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| 3 Excess distributions carryover, if any, to 2015: | ||||
| a | ||||
| b | ||||
| c | ||||
| d From 2013....... | ||||
| e From 2014....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2015 distributable amount | ||||
|
i
Carryover from 2010 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from 3f. | ||||
| 4Distributions for 2015 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2015 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from 4. | ||||
|
5
Remaining underdistributions for years prior to 2015, if any. Subtract lines 3g and 4a from line 2 (if amount greater than zero, see instructions) |
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|
6
Remaining underdistributions for 2015. Subtract lines 3h and 4b from line 1 (if amount greater than zero, see instructions) |
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|
7 Excess distributions carryover to 2016. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a | ||||
| b | ||||
| c Excess from 2013....... | ||||
| d From 2014....... | ||||
| e From 2015....... | ||||
| Facts And Circumstances Test |
|---|
| AS A YOUNG ORGANIZATION, OUR PUBLIC SUPPORT PERCENTAGE OF 23% DOES NOT FULLY REFLECT THE WIDE RANGE OF SUPPORT BEHIND DC LAWYERS FOR YOUTH (DCLY). WHILE THE ORGANIZATION HAS BEEN BLESSED TO HAVE THE GENEROUS SUPPORT OF TWO FOUNDATIONS - ONE NATIONAL AND ONE LOCAL - THAT HAVE ACTED AS ANGEL SUPPORTS OF DCLY DURING ITS FOUNDING STAGE, DCLY HAS ALWAYS INTENTIONALLY SOUGHT AND RECEIVED THE SUPPORT OF OTHER SMALLER FOUNDATIONS AND THE PUBLIC AT LARGE. AS A RESULT, WHILE DCLY DOES NOT MEET THE 33 1/3% PUBLIC SUPPORT TEST, DCLY DOES MEET THE FACTS AND CIRCUMSTANCES PUBLIC SUPPORT TEST NECESSARY TO QUALIFY AS A PUBLIC CHARITY. FIRST, DCLY'S PUBLIC SUPPORT PERCENTAGE EQUATES TO 22.94%, NEARLY 13% POINTS ABOVE THE MINIMUM THRESHOLD OF 10%. THE PRIMARY REASON THAT DCLY'S PUBLIC SUPPORT PERCENTAGE IS BELOW 33 1/3% IS DUE TO THE GENEROUS SUPPORT OF TWO FOUNDATIONS - THE PUBLIC WELFARE FOUNDATION AND THE MORIAH FUND - THAT PLAYED AN INSTRUMENTAL ROLE DURING THE START UP PHASE OF OUR ORGANIZATION. SECOND, DURING THIS START UP PHASE, DCLY HAS SOUGHT TO ESTABLISH A NUMBER OF DIFFERENT AVENUES FOR INCREASING ITS BASE OF PUBLIC SUPPORT THROUGH SOLICITING INDIVIDUAL DONATIONS, HOLDING FUNDRAISING EVENTS, SEEKING ADDITIONAL FOUNDATION SUPPORT, AND EARNING RELATED ACTIVITIES REVENUE FROM THE GOVERNMENT. INDIVIDUAL DONATIONS:IN ADDITION TO ACCEPTING SOLICITATIONS THROUGH ITS WEBSITE AND CONDUCTING AN END OF YEAR SOLICITATION DRIVE, DCLY HAS EITHER PARTICIPATED IN OR HOSTED ITS OWN GIVING DAY IN 2011, 2013, 2014, AND 2015. THE GIVING DAYS PROVIDED DCLY WITH THE OPPORTUNITY TO SIGNIFICANT INCREASE ITS BASE OF PUBLIC SUPPORT. FOR INSTANCE, IN 2011 AND 2013, DCLY PARTICIPATED IN GIVE TO THE MAX DAY - A ONE-DAY GIVING EVENT HOSTED BY THE UNITED WAY FOR THE NATIONAL CAPITAL REGION. IN 2011, 339 UNIQUE DONORS GAVE OVER $10,000, AND, IN 2013, 299 DONORS GAVE NEARLY $10,000. DUE TO THE POSTPONEMENT OF THE 2012 GIVING DAY AND TECHNICAL ISSUES DURING THE 2013 GIVING DAY, DCLY LAUNCHED ITS OWN GIVING DAY IN 2014 ENTITLED STAND FOR YOUTH JUSTICE DAY. OVER 200 DONORS RAISED OVER $10,000 IN 2014, AND 128 DONORS RAISED $8,000 IN 2015. DCLY WILL HOLD STAND FOR YOUTH JUSTICE DAY ANNUALLY AS A WAY TO CONTINUE TO ATTRACT NEW DONORS AND ADDITIONAL PUBLIC SUPPORT TO THE ORGANIZATION. EVENTS:IN ADDITION TO SEEKING TO INCREASE ITS BASE OF PUBLIC SUPPORT THROUGH INDIVIDUAL DONOR SOLICITATION, DCLY HAS ALSO SOUGHT TO INCREASE ITS PUBLIC SUPPORT BY HOSTING EVENTS. FOR INSTANCE, IN 2013, DCLY WAS SELECTED BY A LOCAL YOUNG PROFESSIONALS PHILANTHROPY GROUP TO BE THE BENEFICIARY OF ITS GOLD CUP FUNDRAISER. THE EVENT RAISED OVER $6,000 AND WAS SPONSORED BY THE WASHINGTON TEACHERS UNION. SEEKING TO BUILD MOMENTUM FROM ITS SUCCESSFUL GOLD CUP FUNDRAISER, DCLY HOSTED ITS INAUGURAL FALL BALL IN OCTOBER 2013. DCLY'S FALL BALL RAISED OVER $15,000 IN 2013, APPROXIMATELY $4,500 IN 2014, AND NEARLY $60,000 IN 2015. DCLY WILL CONTINUE TO HOST AND GROW ITS ANNUAL FALL BALL TO FURTHER INCREASE ITS BASE OF PUBLIC SUPPORT.ADDITIONAL FOUNDATION SUPPORT:DCLY HAS ALSO SOUGHT TO DIVERSIFY ITS BASE OF FOUNDATION SUPPORT. SINCE RECEIVING ITS FIRST GRANTS FROM THE PUBLIC WELFARE FOUNDATION AND THE MORIAH FUND, DCLY HAS RECEIVED GRANTS FROM THE SHARE FUND, THE ADVISORY BOARD, THE CROWELL FOUNDATION, AND THE VENABLE FOUNDATION. DCLY WILL CONTINUE TO SEEK TO DIVERSIFY ITS BASE OF FOUNDATION SUPPORT IN THE COMING MONTHS.RELATED ACTIVITIES REVENUE:DURING THIS FIVE YEAR TIME PERIOD, DCLY RECEIVED APPROXIMATELY $130,000 IN RELATED ACTIVITIES REVENUE FROM THE GOVERNMENT (I.E. DC COURT) IN ORDER TO PROVIDE A SERVICE TO THE PUBLIC - FREE LEGAL REPRESENTATION TO INDIGENT YOUTH CHARGED IN DELINQUENCY COURT IN DC SUPERIOR COURT. DCLY IS SEEKING TO EXPAND THIS SERVICE IN THE COMING YEARS.THIRD, DCLY'S GOVERNING BOARD HAS ALWAYS BEEN COMPRISED OF INDIVIDUALS REPRESENTING THE BROAD INTERESTS OF THE PUBLIC. CURRENTLY, THE BOARD INCLUDES FOUR ATTORNEYS IN PRIVATE OR CORPORATE PRACTICE, TWO ATTORNEYS IN PUBLIC PRACTICE, ONE ATTORNEY IN GOVERNMENT PRACTICE, A SENIOR MANAGEMENT EXECUTIVE, A BUSINESS CONSULTANT, AN AWARD-WINNING AUTHOR AND FORMER JOURNALIST, AND A DEVELOPMENT DIRECTOR FOR A LOCAL UNIVERSITY. FORMER GOVERNING BOARD MEMBERS INCLUDE TEACHERS, DIRECT SERVICE NON-PROFIT PROFESSIONALS, AND CRIMINAL, CIVIL RIGHTS, AND GOVERNMENT ATTORNEYS. FOURTH, IN ADDITION TO ITS DIRECT SERVICE AND ADVOCACY WORK, DCLY SERVES TO EDUCATE POLICY MAKERS AND THE GENERAL PUBLIC ON A VARIETY OF YOUTH JUSTICE ISSUES. OVER THE LAST FIVE YEARS, DCLY HAS PUBLISHED ISSUE BRIEFS AND REPORTS DISCUSSING YOUTH ARREST TRENDS IN THE DISTRICT, DC'S USE OF EXCLUSIONARY DISCIPLINE, DC'S APPROACH TO TRUANCY, AND DC'S ADULTIFICATION OF YOUTH, AMONG OTHERS. DCLY'S EXECUTIVE STAFF HAS ALSO HAD TWO LAW REVIEW ARTICLES PUBLISHED DURING THIS FIVE-YEAR PERIOD. FIFTH, DCLY MAINTAINS TWO DEFINITIVE PROGRAMS TO ACCOMPLISH ITS CHARITABLE WORK IN THE DISTRICT OF COLUMBIA. THE FIRST PROGRAM CONSISTS OF CONDUCTING RESEARCH, POLICY, AND ADVOCACY WORK TO ADVANCE YOUTH JUSTICE REFORM IN THE DISTRICT OF COLUMBIA. ACTIVITIES WITHIN THIS PROGRAM INCLUDE COLLECTING AND ANALYZING DATA; PUBLISHING ISSUE BRIEFS AND REPORTS; MANAGING COALITIONS RELATING TO YOUTH JUSTICE REFORM AND SCHOOL DISCIPLINE REFORM; AND EDUCATING THE PUBLIC AND POLICY MAKERS REGARDING TRENDS, BEST PRACTICES, AND EMERGING RESEARCH IN THE FIELD. THE SECOND PROGRAM CONSISTS OF DIRECT LEGAL REPRESENTATION TO INDIGENT, ALLEGEDLY DELINQUENT YOUTH IN THE DISTRICT OF COLUMBIA. |
| Return Reference | Explanation |
|---|
| Software ID: | |
| Software Version: |
Attach to Form 990 or 990-EZ.
Information about Schedule O (Form 990 or 990-EZ) and its instructions is at| Return Reference | Explanation |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11 | THE DRAFT FORM 990 IS PREPARED BY AN OUTSIDE ACCOUNTANT AND REVIEWED BY THE ACCOUNTANT THE ORGANIZATION HAS RETAINED TO REGULARLY KEEP THE BOOKS OF THE ORGANIZATION. ADDITIONALLY, THE DRAFT FORM 990 IS REVIEWED IN DETAIL BY MANAGEMENT AND PROVIDED TO ALL BOARD MEMBERS. THE DRAFT FORM 990 IS REVIEWED BY MANAGEMENT WITH THE BOARD OF DIRECTORS AT THE BOARD MEETING. ANY QUESTIONS ARE ADDRESSED AT THAT TIME AND ANY NECESSARY CHANGES MADE PRIOR TO SUBMITTING THE FORM 990. |
| FORM 990, PART VI, SECTION B, LINE 12C | IF THE GOVERNING BOARD OR COMMITTEE HAS REASONABLE CAUSE TO BELIEVE A MEMBER HAS FAILED TO DISCLOSE ACTUAL OR POSSIBLE CONFLICTS OF INTEREST, IT SHALL INFORM THE MEMBER OF THE BASIS FOR SUCH BELIEF AND AFFORD THE MEMBER AN OPPORTUNITY TO EXPLAIN THE ALLEGED FAILURE TO DISCLOSE. IF, AFTER HEARING THE MEMBER'S RESPONSE AND AFTER MAKING FURTHER INVESTIGATION AS WARRANTED BY THE CIRCUMSTANCES, THE GOVERNING BOARD OR COMMITTEE DETERMINES THE MEMBER HAS FAILED TO DISCLOSE AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, IT SHALL TAKE APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE PROCESS FOR DETERMINING THE COMPENSATION OF BOTH THE EXECUTIVE DIRECTOR AND THE LEGAL & POLICY DIRECTOR TAKES PLACE DURING THE CREATION, REVIEW, AND APPROVAL OF THE ANNUAL BUDGET. DURING NOVEMBER OR DECEMBER OF EACH YEAR, MANAGEMENT PROVIDES THE BOARD OF DIRECTORS A PROPOSED BUDGET FOR THE FOLLOWING FISCAL YEAR. THE PROPOSED BUDGET INCLUDES NEW SALARIES FOR BOTH THE EXECUTIVE DIRECTOR AND THE LEGAL & POLICY DIRECTOR. THE PROPOSED BUDGET IS SCRUTINIZED AT THE DECEMBER BOARD MEETING BY THE MEMBERS PRESENT AND ALL QUESTIONS OF THE BOARD ARE ANSWERED BY MANAGEMENT, TO THE EXTENT POSSIBLE. AFTER REVIEWING THE BUDGET, THE BOARD VOTES TO APPROVE THE BUDGET AND THE NEW SALARIES OF THE EXECUTIVE DIRECTOR AND THE LEGAL & POLICY DIRECTOR. |
| FORM 990, PART VI, SECTION C, LINE 19 | DC LAWYERS FOR YOUTH MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMETNS AVAILABLE TO THE PUBLIC UPON REQUEST. |
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| Software Version: |