2025-05-09T03:32:18-00:00 2024-06-30 834701792 Lewis Sharpstone & Co 5074 Tendilla Ave Woodland Hills CA 91364 990 2023-07-01 954311058 LA'S BEST LASB 8182131155 200 NORTH SPRING STREET STE 1613 LOS ANGELES CA 90012 PETER MOCKARY CONTROLLER 8182131155 2025-05-09 true LEWIS SHARPSTONE P02256953 8185701960 2025-05-09 X 2023 2025-03-06 01:10:19Z X PETER MOCKARY 200 NORTH SPRING STREET STE 1613 LOS ANGELES CA 90012 12649282 false X WWW.LASBEST.ORG X 1988 CA LAS BEST PROVIDES FREE SUPERVISED BEFORE AND AFTER-SCHOOL ACTIVITIES TO OVER 15,000 CHILDREN AT 200 SCHOOLS IN LOS ANGELES UNIFIED SCHOOL DISTRICT LAUSD. 22 22 169 26 0 6467982 9632427 0 207239 291104 13281 -280093 6688502 9643438 0 0 4233342 5175661 0 722223 3109285 4683466 7342627 9859127 -654125 -215689 11739395 14263396 2073071 4462284 9666324 9801112 LAS BEST PROVIDES FREE SUPERVISED BEFORE AND AFTER-SCHOOL ACTIVITIES TO OVER 15,000 CHILDREN AT 200 SCHOOLS IN LOS ANGELES UNIFIED SCHOOL DISTRICT LAUSD. false false 7876136 LAS BEST AFTERSCHOOL ENRICHMENT PROGRAM PLAYS A VITAL ROLE IN THE LIVES OF UNIQUE AND TALENTED ELEMENTARY SCHOOL STUDENTS WHO ATTEND NEARLY 200 LAUSD SCHOOLS IN NEIGHBORHOODS WITH THE FEWEST RESOURCES YET THE GREATEST NEEDS. LAS BEST ENGAGES CHILDREN CREATIVELY, EMOTIONALLY, INTELLECTUALLY AND PHYSICALLY, EMPOWERING THEM TO EXPLORE AND DISCOVER THE OPPORTUNITIES IN THEIR LIVES. EVERY SCHOOL DAY, EACH LAS BEST STUDENT RECEIVES A NUTRITIOUS MEAL, HELP WITH THEIR HOMEWORK AND THE OPPORTUNITY TO PARTICIPATE IN A WIDE ARRAY OF ENRICHMENT ACTIVITIES. SOME OF THOSE ENRICHMENT ACTIVITIES INCLUDE PERFORMING ARTS, VISUAL ARTS, SCIENCE, LITERACY, SPORTS, FIELD TRIPS, AND SPECIAL EVENTS. 7876136 true true false false false false false false false false false false false false true true true false false false false false false false true false false false false true false false false false false false false false false false false false false false false false false true 28 0 true 169 true false false false false false false false false false false false false X 22 22 false false false false false false false true true false false true true true true true true true true false CA X PETER MOCKARY 2139780801 200 NORTH SPRING STREET STE 1613 LOS ANGELES CA 90012 LAURA BEEBE VICE PRESIDENT OF PUBLIC PARTNERSHIPS 040.00 X 200350 0 15481 PETER F MOCHARY CONTROLLER 040.00 X 184225 0 15469 SHARON FEDER DIRECTOR OF COMMUNICATIONS 040.00 X 129737 0 11138 ROBIN MANZER DIRECTOR OF INSTITUTIONAL GIVING 040.00 X 114499 0 12365 DAVID ANDERSON TO APR 2023 PRESIDENT CEO 040.00 X 110604 0 2806 AMBER MARTINEZ TO MAR 2023 VICE PRESIDENT OF DEVELOPMENT 040.00 X 49852 0 3920 MICHELE BROADNAX FROM DEC 2023 PRESIDENT CEO 040.00 X 4425 0 7162 JENNA BINDER DIRECTOR 001.00 X 0 0 0 ALAN J BRADY FROM FEB 2024 DIRECTOR 001.00 X 0 0 0 RICHARD CHEUNG FROM FEB 2024 DIRECTOR 001.00 X 0 0 0 ADAM DEROMEDI CFO 001.00 X X 0 0 0 ALBERTO DIAZ TO APR 2024 DIRECTOR 001.00 X 0 0 0 BRIAN DUCK FROM FEB 2024 DIRECTOR 001.00 X 0 0 0 CHRISTOPHER DUSSEAULT DIRECTOR 001.00 X 0 0 0 TRUDI FERGUSON VICE CHAIR SECRETARY 001.00 X X 0 0 0 NEAL FRASER DIRECTOR 001.00 X 0 0 0 PETER HIDALGO DIRECTOR 001.00 X 0 0 0 GERALD KATELL TO FEB 2024 DIRECTOR 001.00 X 0 0 0 KRISTEN KOLBECK DIRECTOR 001.00 X 0 0 0 HEATHER LORD DIRECTOR 001.00 X 0 0 0 DAMIN MAZZOTTA CHAIR 001.00 X X 0 0 0 EDITH MORENO FROM FEB 2024 DIRECTOR 001.00 X 0 0 0 MARY ODELL DIRECTOR 001.00 X 0 0 0 KELECHI OGBUNAMIRI DIRECTOR 001.00 X 0 0 0 DAKOTA ORTIZ DIRECTOR 001.00 X 0 0 0 JUAN RODRIGUEZ TO FEB 2024 DIRECTOR 001.00 X 0 0 0 ANDREW SAID DIRECTOR 001.00 X 0 0 0 TERESA SAMANIEGO DIRECTOR 001.00 X 0 0 0 ALISA SOMMER O'HARA DIRECTOR 001.00 X 0 0 0 CAMERON STRANG DIRECTOR 001.00 X 0 0 0 DAVID TRAVERS DIRECTOR 001.00 X 0 0 0 EFREN VASQUEZ DIRECTOR 001.00 X 0 0 0 SARAH SHEEHY TO JUN 2023 DIRECTOR 001.00 X 0 0 0 DANIELLE LEW TO JUN 2023 DIRECTOR 001.00 X 0 0 0 LYNDAL LARKIN TO JUN 2023 DIRECTOR 001.00 X 0 0 0 MCCALL HALL TO JUN 2023 DIRECTOR 001.00 X 0 0 0 RUBEN GONZALEZ TO JUN 2023 DIRECTOR 001.00 X 0 0 0 RICHARD J RIORDAN TO JUN 2023 DIRECTOR 001.00 X 0 0 0 JUNE SALE TO JUN 2023 DIRECTOR 001.00 X 0 0 0 SAMIRA POULOS TO JUN 2023 DIRECTOR 001.00 X 0 0 0 JAWAAD MALIK TO JUN 2023 DIRECTOR 001.00 X 0 0 0 793692 68341 5 false true false 323058 8975015 334354 13918 9632427 213267 213267 2768313 2690476 77837 77837 77839 35275 323058 315368 -280093 -297622 9643438 -6516 0 0 0 0 160802 64321 56281 40200 0 3909555 2823412 673538 412605 39914 28339 7145 4430 781879 557354 138731 85794 283511 201293 50748 31470 0 19545 19545 28150 28150 0 28368 28368 957880 888811 40938 28131 51871 34177 4207 13487 2152256 2113812 28631 9813 313348 256858 27906 28584 0 19268 13681 3448 2139 19105 6404 7218 5483 0 12250 12250 8396 8396 0 0 31441 31441 STUDENT TRANSPORTATION/FIELD TRIPS 595953 595953 STAFF DEVELOPMENT/TRAINING/RECRUIT 319984 263959 56025 ADVOCACY 52595 52595 PROGRAM EQUIPMENT 28737 27762 975 44319 36827 7492 9859127 7876136 1260768 722223 1233427 242276 4565442 7563874 35000 25000 25000 190199 118738 5690327 6313508 11739395 14263396 1998561 2753888 74510 1708396 2073071 4462284 X 8870189 9580917 796135 220195 9666324 9801112 11739395 14263396 -215689 350477 X false true X true false X 7239993 8338022 7293007 6442982 9674956 38988960 120203 100203 111191 156191 55595 543383 7360196 8438225 7404198 6599173 9730551 39532343 39532343 91440 27686 6591 207239 213267 546223 944 24177 4420 13281 11366 54188 40132754 0.98500 0.93130 X Part II Section B Line 10 THE FOLLOWING AMOUNTS WERE ORIGINALLY REPORTED ON THE PRIOR YEARS 2022 FORM 990 2019 - 21,249, 2020 - 5,873, 2021 - 21,612, AND 2022 - 322,473. HOWEVER, THESE FIGURES WERE INACCURATELY REPORTED. THE CORRECTED AMOUNTS FOR 2019 THROUGH 2023 ALL REFLECT CREDIT CARD REWARDS PROPERLY CLASSIFIED AS OTHER INCOME. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 4000 4000 6000 20000 20000 1000 1000 1500 20000 20000 false Financial derivatives and other financial products Closely-held equity interests Federal income taxes X 10046142 350477 80595 431072 9615070 28368 28368 9643438 9911354 80595 80595 9830759 28368 28368 9859127 X 2 LAS BEST IS A NONPROFIT ORGANIZATION EXEMPT FROM INCOME TAXES UNDER SECTION 501C3 OF THE INTERNAL REVENUE CODE, AND SECTION 23701D OF THE CALIFORNIA STATE REVENUE AND TAXATION CODE. ACCORDINGLY, NO PROVISION FOR FEDERAL OR STATE INCOME TAXES IS INCLUDED IN THE FINANCIAL STATEMENTS. IN ADDITION, THE ORGANIZATION HAS BEEN DETERMINED BY THE INTERNAL REVENUE SERVICE NOT TO BE A PRIVATE FOUNDATION WITHIN THE MEANING OF SECTION 509A OF THE INTERNAL REVENUE CODE. INCOME TAX BENEFITS ARE RECOGNIZED FOR INCOME TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN, ONLY WHEN IT IS DETERMINED THAT THE INCOME TAX POSITION WILL MORE-LIKELY-THAN-NOT BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. THE ORGANIZATION HAS ANALYZED THE TAX POSITIONS TAKEN IN ITS FILINGS WITH THE INTERNAL REVENUE SERVICE AND STATE JURISDICTIONS WHERE IT OPERATES. THE ORGANIZATION BELIEVES THAT ITS INCOME TAX FILING POSITIONS WILL BE SUSTAINED UPON EXAMINATION AND DOES NOT ANTICIPATE ANY ADJUSTMENTS THAT WOULD RESULT IN A MATERIALLY ADVERSE EFFECT ON THE ORGANIZATIONS FINANCIAL CONDITION, RESULTS OF OPERATIONS OR CASH FLOWS. ACCORDINGLY, THE ORGANIZATION HAS NOT RECORDED ANY RESERVES, OR RELATED ACCRUALS FOR INTEREST AND PENALTIES FOR UNCERTAIN INCOME TAX POSITIONS AT JUNE 30, 2024. THE ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE ORGANIZATION BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR FISCAL YEARS PRIOR TO 2021. GALA 286188 255813 30375 50635 68027 155952 LOCALLY GROWN 72145 67245 4900 40754 358333 323058 35275 50635 68027 196706 315368 -280093 X X X X false false false false false false false false false LAURA BEEBE VICE PRESIDENT OF PUBLIC PARTNERSHIPS 200350 8014 7467 215831 PETER F MOCHARY CONTROLLER 184225 7369 8100 199694 Form 990, Part VI, Section B, Line 11 FORM 990 IS REVIEWED AND APPROVED BY THE FINANCE COMMITTEE PRIOR TO SUBMISSION. A COPY IS THEN PROVIDED TO EACH BOARD MEMBER. Form 990, Part VI, Section B, Line 12C EACH TRUSTEE, PRINCIPAL OFFICER AND MEMBER OF A COMMITTEE WITH BOARD POWERS SHALL ANNUALLY SIGN A DISCLOSURE STATEMENT WHICH AFFIRMS THAT THEY A HAVE RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY B HAS READ AND UNDERSTOOD IT C IS IN AGREEMENT WITH THE POLICY AND D UNDERSTANDS THAT THE ORGANIZATION IS A CHARITABLE ORGANIZATION AND THAT IN ORDER TO MAINTAIN ITS TAX EXEMPTION IT MUST ENGAGE PRIMARILY IN ACTIVITIES THAT ACCOMPLISH ONE OR MORE OF ITS TAX EXEMPT PURPOSES. IN ADDITION, EACH SIGNATORY MUST NOTIFY THE ORGANIZATION SHOULD ANY POTENTIAL CONFLICT ARISE SUBSEQUENT TO THE SIGNING OF THE DISCLOSURE STATEMENT FOR A GIVEN YEAR AND SHALL FILE A REVISED DISCLOSURE STATEMENT NOTING THE DETAILS OF ANY SUCH CONFLICT. Form 990, Part VI, Section B, Line 15A THE PRESIDENT AND CEOS COMPENSATION IS DETERMINED BY A COMPENSATION COMMITTEE WITHIN THE BOARD OF DIRECTORS WHO MAKE USE OF A SALARY SURVEY STUDY OR COMPARABLE POSITIONS OF RESPONSIBILITY IN SIMILAR SIZED ORGANIZATIONS. Form 990, Part VI, Section B, Line 15B CONTROLLERS SALARY IS BASED ON ESTIMATED MARKET VALUE FOR SERVICES FOR SIMILAR SIZED ORGANIZATIONS. Form 990, Part VI, Section C, Line 19 GOVERNING DOCUMENTS ARE AVAILABLE FOR PUBLIC INSPECTION AT THE ADMINISTRATIVE OFFICE OF THE ORGANIZATION IN LOS ANGELES AT THE ADDRESS ON THE FRONT OF THIS RETURN.