2024-10-12T00:49:57-05:00 2023-12-31 221478099 COHNREZNICK LLP 621 CAPITOL MALL SUITE 2150 SACRAMENTO CA 95814 990 2023-01-01 134144494 FUNDERS FOR LESBIAN AND GAY ISSUES INC DBA FUNDERS FOR LGBTQ ISSUES FUND 2124752930 228 PARK AVE S PMB 432009 NEW YORK NY 10003 SAIDA AGOSTINI-BOSTIC PRESIDENT 2124752930 2024-10-04 1 1 LORI ROTHE YOKOBOSKY CPA P01273422 9164429100 2024-09-23 2023 2024-10-15 13:58:12Z X SAIDA AGOSTINI-BOSTIC 228 PARK AVE S PMB 432009 NEW YORK NY 10003 3961845 0 X WWW.LGBTFUNDERS.ORG X 2000 NY FUNDERS FOR LGBTQ ISSUES EDUCATES AND ORGANIZES FUNDERS AND SUPPORTS POWER-BUILDING TO CREATE AN ABUNDANCE OF RESOURCES FOR THE JUSTICE AND LIBERATION OF ALL QUEER COMMUNITIES. 15 15 13 18 0 0 3617739 2907342 41882 191500 88678 -31710 1955 0 3750254 3067132 460000 882500 0 0 1538585 1891927 0 0 247311 1269382 1878834 3267967 4653261 482287 -1586129 5691497 4754327 270110 445537 5421387 4308790 FUNDERS FOR LGBTQ ISSUES WORK TO INCREASE THE SCALE AND IMPACT OF PHILANTHROPIC RESOURCES AIMED AT ENHANCING THE WELL-BEING OF LESBIAN, GAY, BISEXUAL, TRANSGENDER AND QUEER COMMUNITIES, PROMOTING EQUITY, AND ADVANCING RACIAL, ECONOMIC AND GENDER JUSTICE. 0 0 2185506 191500 CONVENING, TRAINING, & RESEARCH: FUNDERS FOR LGBTQ ISSUES PROVIDES CONVENINGS, TRAININGS, AND RESEARCH TO EDUCATE FUNDERS ABOUT THE NEEDS OF LESBIAN, GAY, BISEXUAL, AND TRANSGENDER COMMUNITIES. CONVENINGS INCLUDE THE ANNUAL FUNDING FORWARD CONFERENCE TO HELP FUNDERS MAXIMIZE THE IMPACT OF THEIR GRANTMAKING IN LGBT COMMUNITIES. FUNDERS FOR LGBTQ ISSUES ALSO PROVIDED CONVENINGS AND TRAININGS ON LGBTQ ISSUES FOR MORE THAN 100 FOUNDATION STAFF AND TRUSTEES. 1306451 882500 OUT IN THE SOUTH: THE OUT IN THE SOUTH INITIATIVE SEEKS TO INCREASE THE SCALE AND IMPACT OF FOUNDATION FUNDING FOR LGBTQ COMMUNITIES IN THE U.S. SOUTH. THE INITIATIVE RAISES AWARENESS ABOUT THE UNIQUE NEEDS AND ASSETS OF SOUTHERN LGBTQ COMMUNITIES AND PROVIDES SUPPORT FOR LGBTQ PHILANTHROPIC FUNDS BASED IN THE SOUTH. IN 2023, THE INITIATIVE AWARDED $882,500 IN PLANNING GRANTS AND MATCHING GRANTS TO HELP STRENGTHEN 13 LGBTQ FUNDS ACROSS THE REGION. 456740 GRANTMAKERS UNITED FOR TRANS COMMUNITIES (GUTC): THE GUTC INITIATIVE AIMS TO INSPIRE A PHILANTHROPIC CULTURE THAT IS INCLUSIVE AND SUPPORTIVE OF TRANSGENDER PEOPLE IN BOTH GRANTMAKING AND DECISION-MAKING. IN 2023, THE INITIATIVE OFFERED THE GUTC LEADERSHIP FELLOWSHIP, PROVIDING SIX TRANSGENDER AND NON-BINARY PROFESSIONALS IN PHILANTHROPY WITH SUPPORT, PEER NETWORKING, AND PROFESSIONAL DEVELOPMENT ACTIVITIES. WE CURRENTLY HAVE 25 GRADUATES OF THE PROGRAM. 3948697 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 64 0 1 13 1 0 0 0 0 0 0 0 0 0 0 0 0 X 15 15 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 NY X X STEPHEN SWITZER 2124752930 228 PARK AVE S PMB 432009 NEW YORK NY 10003 ALDITO GALLARDO BOARD MEMBER 1.00 X 0 0 0 ANA CONNER BOARD MEMBER 1.00 X 0 0 0 BRE RIVERA BOARD MEMBER 1.00 X 0 0 0 CATHY KAPUA BOARD MEMBER 1.00 X 0 0 0 CYNTHIA RENFRO VICE CHAIR 1.00 X X 0 0 0 DESIREE FLORES BOARD MEMBER 1.00 X 0 0 0 GLO ROSS BOARD MEMBER 1.00 X 0 0 0 JASON MCGILL OUTGOING TREASURER 1.00 X X 0 0 0 JONATHAN JAYES-GREEN SECRETARY/BOARD MEMBER 1.00 X X 0 0 0 JUDY YU BOARD MEMBER 1.00 X 0 0 0 KAREN APPELBAUM TREASURER/BOARD MEMBER 1.00 X X 0 0 0 KELLI KING-JACKSON BOARD MEMBER 1.00 X 0 0 0 LANE HARWELL BOARD MEMBER 1.00 X 0 0 0 NAMITA CHAD BOARD MEMBER 1.00 X 0 0 0 PAULINA HELM-HERNNDEZ VICE CHAIR/BOARD MEMBER 1.00 X X 0 0 0 RICKKE MANANZALA OUTGOING BOARD CHAIR 1.00 X X 0 0 0 RYE YOUNG OUTGOING SECRETARY 1.00 X X 0 0 0 WILLIAM BILL SMITH BOARD MEMBER 1.00 X 0 0 0 SAIDA AGOSTINI-BOSTIC PRESIDENT 40.00 X 235000 0 20838 ALEX LEE DEPUTY DIRECTOR 40.00 X 159500 0 20839 APRIL BETHEA DIRECTOR 40.00 X 130321 0 20049 CLEOPATRA ACQUAYE-REYNOLDS DIRECTOR 40.00 X 135000 0 17109 MARVIN WEBB CHIEF FINANCIAL OFFICER 40.00 X 170804 0 10025 STEPHEN SWITZER DIRECTOR 1.00 X 102028 0 3337 932653 0 92197 6 0 1 0 0 631885 2275457 2907342 PROGRAM FEES 713990 191500 191500 191500 107341 107341 755662 894713 -139051 -139051 -139051 3067132 191500 0 -31710 882500 882500 436666 345198 50514 40954 1081476 852986 129218 99272 44224 36010 2904 5310 217444 177057 14278 26109 112117 91294 7362 13461 865031 780785 44441 39805 45056 40668 2315 2073 27351 27351 94132 80982 8381 4769 8229 6707 753 769 19830 16398 1784 1648 387817 263980 120244 3593 400901 347763 45549 7589 30487 26369 2159 1959 4653261 3948697 457253 247311 941957 83893 21967 291498 198500 803500 476950 67751 67751 0 0 3723837 3900250 1736 1736 5691497 4754327 270110 265537 0 180000 270110 445537 X 3447974 3421956 1973413 886834 5421387 4308790 5691497 4754327 -1586129 473532 0 X 0 1 X 1 0 X 1903437 2817684 6707894 3617739 3087342 18134096 1903437 2817684 6707894 3617739 3087342 18134096 5695525 12438571 14529 24008 133198 113720 107341 392796 1955 1955 18528847 508812 0.67130 0.71150 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2022 AMOUNT: $ 1,955. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 67751 67751 0 0 REFUNDABLE ADVANCE 180000 180000 X 3513313 473532 473532 3039781 27351 27351 3067132 4625910 0 4625910 27351 27351 4653261 PART X, LINE 2: FUNDERS FOR LGBTQ ISSUES IS TAX-EXEMPT UNDER INTERNAL REVENUE CODE SECTION 501 (C)(3) AND IS REQUIRED TO OPERATE IN CONFORMITY WITH THE INTERNAL REVENUE CODE TO MAINTAIN THIS QUALIFICATION. FUNDERS FOR LGBTQ ISSUES HAS PROCESSES PRESENTLY IN PLACE TO ENSURE THE MAINTENANCE OF ITS TAX-EXEMPT STATUS; TO IDENTIFY AND REPORT UNRELATED INCOME; TO DETERMINE ITS FILING AND TAX OBLIGATIONS IN JURISDICTIONS FOR WHICH IT HAS NEXUS; AND TO IDENTIFY AND EVALUATE OTHER MATTERS THAT MAY BE CONSIDERED TAX POSITIONS. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE ORGANIZATION AND RECOGNIZE A TAX LIABILITY IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE OR OTHER APPLICABLE TAXING AUTHORITIES. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY FUNDERS FOR LGBTQ ISSUES AND HAS DETERMINED THAT AS OF DECEMBER 31, 2023, THERE WERE NO MATERIAL UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE FINANCIAL STATEMENTS. GENERALLY, TAX YEARS FROM DECEMBER 31, 2020 THROUGH THE CURRENT YEAR REMAIN OPEN TO EXAMINATION BY THE INTERNAL REVENUE SERVICE. FUNDERS FOR LGBTQ ISSUES DOES NOT BELIEVE THAT THE RESULTS FROM ANY EXAMINATION OF THESE OPEN YEARS WOULD HAVE A MATERIAL ADVERSE EFFECT ON THE ORGANIZATION. 0 ALTERNATE ROOTS 1270 CAROLINE ST ATLANTA GA 30307 581318198 501(C)(3) 50000 0 SOUTHERN RE-GRANTING PROJECT ARKANSAS COMMUNITY FOUNDATION 5 ALLIED DRIVE LITTLE ROCK AR 72202 521005574 501(C)(3) 100000 0 SOUTHERN RE-GRANTING PROJECT BLACK BELT COMMUNITY FOUNDATION PO BOX 2020 SELMA AL 36702 631270745 501(C)(3) 32500 0 SOUTHERN RE-GRANTING PROJECT CAMPAIGN FOR SOUTHERN EQUALITY PO BOX 364 ASHEVILLE NC 28802 274064401 501(C)(3) 155000 0 SOUTHERN RE-GRANTING PROJECT COMMUNITY FOUNDATION FOR GREATER BIRMINGHAM 2100 FIRST AVE N STE 700 BIRMINGHAM AL 35203 631209631 501(C)(3) 95000 0 SOUTHERN RE-GRANTING PROJECT COMMUNITY FOUNDATION FOR MISSISSIPPI 525 E CAPITOL ST STE 5B JACKSON MS 39201 640845750 501(C)(3) 65000 0 SOUTHERN RE-GRANTING PROJECT EAGLE MARKET DEVELOPMENT CORP 70 S MARKET STREET ASHEVILLE NC 28801 582140995 501(C)(3) 32500 0 SOUTHERN RE-GRANTING PROJECT PROTEUS FUND 15 RESEARCH DRIVE SUITE B AMHERST MA 01002 043243004 501(C)(3) 62500 0 SOUTHERN RE-GRANTING PROJECT SOUTHERN VISION ALLIANCE PO BOX 51698 DURHAM NC 27717 611639641 501(C)(3) 195000 0 SOUTHERN RE-GRANTING PROJECT SPARTANBURG COUNTY FOUNDATION 424 E KENNEDY STREET SPARTANBURG SC 29302 570351398 501(C)(3) 25000 0 SOUTHERN RE-GRANTING PROJECT THE DALLAS FOUNDATION 3963 MAPLE AVENUE SUITE 390 DALLAS TX 75219 752890371 501(C)(3) 70000 0 SOUTHERN RE-GRANTING PROJECT 11 PART I, LINE 2: PROGRAM STAFFS MEET REGULARLY WITH GRANTEES FOR UPDATES ON GRANT COMPLIANCE. X X X 0 0 0 0 0 0 0 0 0 SAIDA AGOSTINI-BOSTIC PRESIDENT 235000 0 0 0 0 0 7442 0 13396 0 255838 0 0 0 MARVIN WEBB CHIEF FINANCIAL OFFICER 170804 0 0 0 0 0 10025 0 0 0 180829 0 0 0 ALEX LEE DEPUTY DIRECTOR 159500 0 0 0 0 0 7443 0 13396 0 180339 0 0 0 CLEOPATRA ACQUAYE-REYNOLDS DIRECTOR 135000 0 0 0 0 0 3713 0 13396 0 152109 0 0 0 APRIL BETHEA DIRECTOR 130321 0 0 0 0 0 6653 0 13396 0 150370 0 0 0 PART I, LINE 3 LAST COMPENSATION STUDY WAS CONDUCTED IN 2023. FORM 990, PART VI, SECTION B, LINE 11B FINANCE AND AUDIT COMMITTEE AND THE FULL BOARD REVIEWS THE 990 PRIOR TO ITS FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C ORGANIZATION REGULARLY AND CONSISTENTLY MONITORS AND ENFORCES COMPLIANCE WITH CONFLICT OF INTEREST POLICY AS DESCRIBED IN ORGANIZATION'S EXISTING POLICY. FORM 990, PART VI, SECTION B, LINE 15 THE UNITED PHILANTHROPY FORUM PRODUCES ANNUALLY A MANAGEMENT REPORT THAT LISTS THE SALARIES OF ALL THE EXEMPT STAFF OF AFFINITY GROUPS, INCLUDING EXECUTIVE DIRECTOR, PROGRAM DIRECTORS, DIRECTOR OF RESEARCH, ETC. THESE NUMBERS ARE REVIEWED BY PRESIDENT, SENIOR STAFF, AND EXECUTIVE COMMITTEE AS APPROPRIATE FOR VARIOUS POSITIONS TO ENSURE THAT THE ORGANIZATION'S SALARIES REMAIN CONSISTENT WITH THE FILED. FORM 990, PART VI, SECTION C, LINE 19 BOARD MEMBERS AND STAFF ARE ASKED ANNUALLY TO DISCLOSE ANY CONFLICTS OF INTEREST THAT THEY MAY HAVE BASED ON THE ORGANIZATION'S EXISTING POLICY FORM 990, PART VI, LINE 11B - FORM 990 REVIEW PROCESS FINANCE AND AUDIT COMMITTEE AND THE FULL BOARD REVIEWS THE 990 PRIOR TO ITS FILING WITH THE IRS.