Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for instructions and the latest information.
| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 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 |
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Calendar year
(or fiscal year beginning in)
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(a) 2018 | (b) 2019 | (c) 2020 | (d) 2021 | (e) 2022 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | 5,902,126 | 6,759,235 | 7,070,447 | 6,303,320 | 7,658,505 | 33,693,633 |
| 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 | 5,902,126 | 6,759,235 | 7,070,447 | 6,303,320 | 7,658,505 | 33,693,633 |
| 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) .. | 5,225,871 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 28,467,762 | |||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2018 | (b) 2019 | (c) 2020 | (d) 2021 | (e) 2022 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 5,902,126 | 6,759,235 | 7,070,447 | 6,303,320 | 7,658,505 | 33,693,633 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 427,853 | 227,586 | 505,092 | 569,503 | 801,158 | 2,531,192 |
| 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.).. | 3,006 | -64,859 | -127,714 | -226,985 | -248,706 | -665,258 |
| 11 | Total support. Add lines 7 through 10 | 35,651,217 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2018 | (b) 2019 | (c) 2020 | (d) 2021 | (e) 2022 | (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) 2018 | (b) 2019 | (c) 2020 | (d) 2021 | (e) 2022 | (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 on 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 0.015 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 0.035 | 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 | 1 | |
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
2 | |
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | 3 | |
| 4 Amounts paid to acquire exempt-use assets | 4 | |
| 5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI) | 5 | |
| 6 Other distributions (describe in Part VI). See instructions | 6 | |
| 7Total annual distributions. Add lines 1 through 6. | 7 | |
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
8 | |
| 9 Distributable amount for 2022 from Section C, line 6 | 9 | |
| 10 Line 8 amount divided by Line 9 amount | 10 | |
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2022 |
(iii) Distributable Amount for 2022 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2022 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2022 (reasonable cause required-- explain in Part VI).
See instructions. |
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| 3 Excess distributions carryover, if any, to 2022: | ||||
| a From 2017....... | ||||
| b From 2018....... | ||||
| c From 2019....... | ||||
| d From 2020....... | ||||
| e From 2021....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2022 distributable amount | ||||
|
i
Carryover from 2017 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2022 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2022 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2022, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
6
Remaining underdistributions for 2022. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
7 Excess distributions carryover to 2023. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2018..... | ||||
| b Excess from 2019..... | ||||
| c Excess from 2020..... | ||||
| d Excess from 2021..... | ||||
| e Excess from 2022..... | ||||
| Facts And Circumstances Test |
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| Return Reference | Explanation |
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| Software ID: | |
| Software Version: |
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.
| Return Reference | Explanation |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11B | DESCRIBE THE PROCESS THE ORGANIZATION USES TO REVIEW FORM 990. THE FORM 990 IS PREPARED BY AN EXTERNAL ACCOUNTING FIRM UNDER THE GUIDANCE FROM THE CHIEF FINANCIAL AND OPERATING OFFICER (CFOO). IT WAS REVIEWED FOR ACCURACY AND COMPLETENESS BY THE CFOO AND BOARD MEMBERS, DELEGATE. A COMPLETE COPY OF THE FORM 990 IS PROVIDED TO ALL THE BOARD MEMBERS OF THE GOVERNING BODY PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. |
| FORM 990, PART VI, SECTION B, LINE 12C | DESCRIBE HOW THE ORGANIZATION MONITORS AND ENFORCES COMPLIANCE WITH ITS CONFLICT OF INTEREST POLICY. THE CONFLICT OF INTEREST POLICY APPLIES TO: 1) VOTING MEMBERS OF THE BOARD OF DIRECTORS, 2) OFFICERS AS DEFINED IN THE FOUNDATION'S BYLAWS; OR 3) AN EMPLOYEE OF THE FOUNDATION WITH A SIGNIFICANT DECISION-MAKING ROLE IN THE AFFAIRS OR THE OPERATIONS OF THE FOUNDATION, ON AN ANNUAL BASIS. THE DIRECTORS, OFFICERS OR EMPLOYEES ARE REQUIRED TO DISCLOSE ANY RELATIONSHIPS THAT MAY LEAD TO CONFLICTS OF INTEREST AND MUST SIGN AND RETURN THE POLICY EVERY YEAR. THE LAST COMPREHENSIVE REVIEW AND UPDATE TO THIS POLICY WAS COMPLETED IN 2021. |
| FORM 990, PART VI, SECTION B, LINE 15 | DESCRIBE THE PROCESS USED TO DETERMINE COMPENSATION OF THE ORGANIZATION'S OFFICERS AND EMPLOYEES. AN AD HOC COMMITTEE OF THE BOARD'S EXECUTIVE COMMITTEE DETERMINES THE COMPENSATION FOR THE PRESIDENT AND CEO. THE COMMITTEE ENGAGES A COMPENSATION CONSULTANT WHO SURVEYS MANY OTHER COMPARABLE ORGANIZATIONS AS WELL AS CONSULTS INDEPENDENT FIRMS TO DETERMINE A FAIR COMPENSATION. THE AMOUNTS DETERMINED ARE THEN TAKEN TO THE 14 MEMBER EXECUTIVE COMMITTEE FOR APPROVAL. |
| FORM 990, PART VI, SECTION C, LINE 19 | DESCRIBE HOW THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC. THE FINANCIAL STATEMENTS AS WELL AS THE FORM 990 AND THE IRS DETERMINATION LETTER ARE AVAILABLE VIA THE ORGANIZATION'S WEBSITE, WWW.LFLA.ORG, UNDER THE "ABOUT" SECTION, UNDER "FINANCIALS" SECTION OF THE WEBSITE AND CLICK ON "AUDITED FINANCIALS AND "IRS FORM 990 AND "IRS DETERMINATION LETTER". THOSE DOCUMENTS, AS WELL AS OTHER GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST AT THE MAIN OFFICE OF THE ORGANIZATION. |
| FORM 990, PART VIII, LINE 10B: | COST OF GOODS SOLD INCLUDES ALL COSTS OF OPERATING THE LIBRARY STORE. |
| FORM 990, PART IX: | AS PART OF ITS RECURRING STRATEGIC PLANNING PROCESS, THE FOUNDATION REVIEWS ITS PROGRAMS AND THE ALLOCATION OF EXPENSES TO THOSE PROGRAMS. THE COSTS OF PROVIDING VARIOUS PROGRAMS AND OTHER ACTIVITIES OF THE FOUNDATION HAVE BEEN SUMMARIZED ON A FUNCTIONAL BASIS IN THE STATEMENT OF ACTIVITIES. THEREFORE, CERTAIN COSTS HAVE BEEN ALLOCATED AMONG THE PROGRAMS AND SUPPORTING SERVICES BENEFITED BASED ON THE JUDGMENT OF MANAGEMENT. THE MAJORITY OF EXPENSES CAN GENERALLY BE DIRECTLY IDENTIFIED WITH THE PROGRAM OR SUPPORTING SERVICE TO WHICH THEY RELATE AND ARE CHARGED ACCORDINGLY. |
| PART VIII: | LIBRARY STORE: THE FOUNDATION HAS OPERATED A GIFT SHOP LOCATED IN THE HISTORIC CENTRAL LIBRARY (THE STORE) SINCE 1993; STORE SALES SUPPORT THE FOUNDATION. THE STORE WAS REMODELED IN 2016, AFTER 18 YEARS, TO REFRESH ITS APPEARANCE AND BRING IT INTO FULL ADA COMPLIANCE. HISTORICALLY, THE STORE IS PATRONIZED BY DOWNTOWN BUSINESSPEOPLE, TOURISTS, AND REGULAR LIBRARY VISITORS AND STAFF. FOOT TRAFFIC IN THE STORE CONTINUES TO BE IMPACTED BY REDUCED OFFICE OCCUPANCY LOCALLY IN THE POST-COVID CLIMATE. IN RESPONSE, THE STORE WORKS ACTIVELY TO MITIGATE THE DECLINE IN FOOT TRAFFIC BY BUILDING ITS CUSTOMER MARKETING LIST, GROWING ITS ONLINE PRESENCE, SENDING WEEKLY EMAILS, AND MAINTAINING A REGULAR PRESENCE ON SOCIAL MEDIA. A SIGN HAS BEEN ERECTED IN THE LOBBY OF THE LOS ANGELES CENTRAL LIBRARY TO DRAW ATTENTION TO THE STORE; ADDITIONAL SIGNAGE TO BE POSITIONED THROUGHOUT THE LIBRARY IS PLANNED FOR EARLY 2024. THE STORE HAS ENGAGED THE SERVICES OF A FIRM TO EVALUATE ITS ECOMMERCE PLATFORMS AND PROVIDE RECOMMENDATIONS FOR OPTIMIZING THE USER EXPERIENCE; A NUMBER OF THE RECOMMENDATIONS HAVE ALREADY BEEN IMPLEMENTED, WITH THE ULTIMATE GOAL OF GENERATING INCREASED ONLINE REVENUES. THE STORE WORKS WITH THE LIBRARY'S PR DEPARTMENT TO HEIGHTEN VISIBILITY AMONG LAPL CONSTITUENTS VIA THE LAPL WEBSITE AND SOCIAL MEDIA PLATFORMS. THE STORE WORKS WITH THE LIBRARY TO PROMOTE SHOPPING TO ALL OF THE CITY OF L.A.'S EMPLOYEES TWICE YEARLY. IN ADDITION TO IN STORE AND ONLINE SALES, THE STORE PROCURES AND SELLS BOOKS FOR THE FOUNDATION AND LAPL PROGRAMMING. THE STORE HAS EXPANDED THE PRODUCTION OF BRANDED CUSTOM MERCHANDISE AND CONTINUES TO OFFER MERCHANDISE RELATED TO LAPL, LOS ANGELES, AND READING AND WRITING. |
| FORM 990, PART IX, LINE 11G | OTHER MANAGEMENT FEES: PROGRAM SERVICE EXPENSES 1,873,843. MANAGEMENT AND GENERAL EXPENSES 165,068. FUNDRAISING EXPENSES 28,595. TOTAL EXPENSES 2,067,506. |
| 990, PART IX, LINE 12: | MARKETING AND PROMOTIONAL COSTS OF $153,153 INCLUDE ADVERTISING AND COLLATERAL MATERIALS FOR PROGRAMS OFFERED TO THE PUBLIC SUCH AS SIGNAGE, POSTERS, FLYERS, BOOKMARKS, BROCHURES, BOOK BAGS, AND GAME BOARDS, DISTRIBUTED THROUGH SCHOOLS, COMMUNITY ORGANIZATIONS, AND BRANCH LIBRARIES. |
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| Software Version: |