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        <Desc>DUE TO PEN AMERICAN CENTER INC.</Desc>
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        <CompensationBasedOnRltdOrgsAmt>0</CompensationBasedOnRltdOrgsAmt>
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        <TotalCompensationFilingOrgAmt>17430</TotalCompensationFilingOrgAmt>
        <TotalCompensationRltdOrgsAmt>340600</TotalCompensationRltdOrgsAmt>
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        <PersonNm>ALLISON LEE</PersonNm>
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        <CompReportPrior990RltdOrgsAmt>0</CompReportPrior990RltdOrgsAmt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>PDF COPY OF 990 WILL BE REVIEWED BY PEN AMERICAN CENTER, INC. CFAO AND SENIOR LEADERSHIP.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, LINE 11B: REVIEW PROCESS</FormAndLineReferenceDesc>
        <ExplanationTxt>PDF COPY OF 990 WILL BE EMAILED TO EACH BOARD MEMBER FOR APPROVAL PRIOR TO FILING.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>PEN AMERICAN LOS ANGELES IS COVERED BY PEN AMERICA CENTER, INC.'S CONFLICTS OF INTEREST POLICY. THE CONFLICTS OF INTEREST POLICY COVERS ALL EMPLOYEES AND MEMBERS OF THE BOARD OF TRUSTEES. IT REQUIRES EMPLOYEES AND TRUSTEES TO DISCLOSE CONFLICTS OF INTEREST ANNUALLY. THE CONFLICTS OF INTEREST POLICY IS REVIEWED ANNUALLY BY THE BOARD OF TRUSTEES. ALL EMPLOYEES MUST AVOID ANY SITUATIONS IN WHICH THEIR PERSONAL INTERESTS CONFLICT OR APPEAR TO CONFLICT WITH THE INTERESTS OF THE ORGANIZATION. EMPLOYEES DISCLOSE AN ACTUAL OR POTENTIAL CONFLICT OF INTEREST TO THE CEO OR PRESIDENT. CONFLICTS MAY BE WAIVED, IN WRITING, BY THE BOARD OF TRUSTEES UNDER APPROPRIATE CIRCUMSTANCES. TRUSTEES ARE REQUIRED TO DISCLOSE ACTUAL OR POTENTIAL CONFLICTS OF INTEREST TO THE BOARD. IF A CONFLICT OF INTEREST EXITS, TRUSTEES ARE PROHIBITED FROM PARTICIPATING IN THE BOARD'S DELIBERATIONS AND DECISIONS IN ANY MATTER RELATING TO SUCH CONFLICT OF INTEREST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 15</FormAndLineReferenceDesc>
        <ExplanationTxt>EXECUTIVE DIRECTOR AND CFAO COMPENSATION IS DETERMINED BASED ON COMPARABILITY DATA.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>MADE AVAILABLE UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART IX, LINE 11G</FormAndLineReferenceDesc>
        <ExplanationTxt>FREELANCE PROGRAM CONSULTANTS: PROGRAM SERVICE EXPENSES 3,750. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,750. HONORARIA: PROGRAM SERVICE EXPENSES 4,750. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,750. PHOTOGRAPHY: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 500. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 500. PROF AND ADMIN SERVICES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 1,000. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,000. AUDIOVISUAL SERVICES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 1,000. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,000.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
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          <BusinessNameLine1Txt>PEN AMERICAN CENTER INC</BusinessNameLine1Txt>
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          <AddressLine1Txt>588 BROADWAY SUITE 303</AddressLine1Txt>
          <CityNm>NEW YORK</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>10012</ZIPCd>
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        <EIN>133447888</EIN>
        <PrimaryActivitiesTxt>SEE PART VII</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>NY</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501(C)(3)</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>LINE 10</PublicCharityStatusTxt>
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      <GiftGrntCapContriFromOthOrgInd>0</GiftGrntCapContriFromOthOrgInd>
      <LoansOrGuaranteesToOtherOrgInd>0</LoansOrGuaranteesToOtherOrgInd>
      <LoansOrGuaranteesFromOthOrgInd>0</LoansOrGuaranteesFromOthOrgInd>
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        <MethodOfAmountDeterminationTxt>ACTUAL COST</MethodOfAmountDeterminationTxt>
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        <FormAndLineReferenceDesc>PART II, IDENTIFICATION OF RELATED TAX-EXEMPT ORGANIZATIONS:</FormAndLineReferenceDesc>
        <ExplanationTxt>ON JANUARY 8, 2018, PEN AMERICAN CENTER, INC. BECAME THE SOLE MEMBER OF PEN AMERICA LOS ANGELES (FORMERLY KNOWN AS PEN CENTER USA WEST, INC. WITH FEIN 95-3502910). PEN AMERICAN CENTER, INC. IS AN ASSOCIATION OF WRITERS AND OTHERS IN THE LITERARY COMMUNITY WORKING TO DEFEND FREEDOME OF EXPRESSION, ADVANCE LITERATURE, AND FOSTER INTERNATIONAL LITERARY FELLOWSHIP.</ExplanationTxt>
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</Return>