Lalela Project INC

Tax-deductible

New York, NY501(c)(3)InternationalEIN 27-0341475Revenue $774K in FY2024

On file with the IRSlalelaproject.org15 Central Park W Apt 9a, 10023-7726 · New York, NYTax-exempt since Oct 2009Publicly supported charity — 170(b)(1)(A)(vi)

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Lalela Project provides educational arts to at-risk youth to spark creative thinking and awaken the entrepreneurial spirit. The organization empowers children affected by extreme poverty through an innovative curriculum of ideas, art and music (I am).

501(c)(3) charity; gifts are tax-deductible.
70¢ of each $1 spent went to programs.
Run by 1 volunteers and 4 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

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FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
2 of 5
filings with a surplus
Average deficit $46K a year · 6% of revenue · last 5 filings
Concern: a surplus in 2 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
70%
of spending
Fine: 70% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$46K
to officers and key staff · 4% of spending
Top officer’s pay lower than 88% of similar orgs
Looks good: pay to officers and key staff is 4% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
5 mo
of spending, in cash
Looks good: 5.3 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
3
named funders · $45K
Looks good: 3 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$284K
42% of total assets
Looks good: liabilities are 42% of assets; 50% or less.
Pt X · Ln 26
Independent board members
12
of 15 voting members
Looks good: 12 of 15 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$774K
+2% vs prior year
Spent
$1.1M
To programs
70%
Net assets
$387K
By yearFY2020–FY2024
Revenue
$774K
FY2024▲ +2%
Tap a bar for its year
Revenue by fiscal year
FY2020$560K
FY2021$968K
FY2022$1.0M
FY2023$759K
FY2024$774K
Expenses
$1.1M
FY2024▲ +96%
Tap a bar for its year
Expenses by fiscal year
FY2020$691K
FY2021$1.0M
FY2022$1.0M
FY2023$537K
FY2024$1.1M
Net assets
$387K
FY2024▼ -42%
Tap a bar for its year
Net assets by fiscal year
FY2020$486K
FY2021$427K
FY2022$444K
FY2023$666K
FY2024$387K

From the FY2024 Form 990 · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Oct 2009.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

70 cents of each dollar spent went to programs.

Program services 70% · $741K Management & general 15% · $156K Fundraising 15% · $157K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

15 people listed on the 990; $46K paid to officers and key staff.

Part VII, Section A · reportable compensation
Chairperson
$15,360Pt VII · Sec A
Director
$15,360Pt VII · Sec A
$15,360Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A

Andrea Kerzner’s $15K as Chairperson is at the 12th percentile of top reported officer pay among 1636 $100K–1M international nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 3 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Andrea Kerzner$15,360$14,400$12,600$12,000$12,000
Lisa Kaye$15,360$14,400$12,600$12,000$12,000
Sandy Tabatznik$15,360$14,400$12,600$12,000$12,000

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Offers arts education to at-risk youth, sparking creativity and entrepreneurial spirit.

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Provided by the organization

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1 program · $741K · in their own filed words · FY2024
01

Lalela provides educational arts for at-risk youth to spark creative thinking and awaken the entrepreneurial spirit. Through lalela's arts curriculum and critical messaging component, we ignite imagination and teach children how to map and manifest their dreams and goals, launching the possibility of a different future for themselves and…

$741Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2024
Total grants receivedfrom 3 funders$45K
See all 3 funders →

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$774K
Ln 12
Gifts and grantsLn 1h$613K
Fees for servicesLn 2g$161K
Investment incomeLn 3$20
Money outPt IX
$1.1M
Ln 25
Programscol B$741K
Managementcol C$156K
Fundraisingcol D$157K
Owns and owesPt X
$387K
net assets · Ln 32
Cash and savingsLn 1–2$461K
Total assetsLn 16$671K
LiabilitiesLn 26$284K
PeoplePt VI, VII
15
listed · VII A
PaidVII A3
Voting boardVI 1a15
IndependentVI 1b12
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$613K
Fundraising eventsLn 1c$240K
Fees for servicesLn 2g$161K
Investment incomeLn 3$20
Total revenueLn 12$774K
Assets in detailPt X, end of year
CashLn 1$360K
SavingsLn 2$101K
Cash and savings togetherLn 1–2$461K
Land, buildings, equipmentLn 10c$0
Total assetsLn 16$671K
LiabilitiesLn 26$284K
Net assetsLn 32$387K
OperationsPt I, VI
EmployeesI 54
VolunteersI 61
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$590K$461K
Land, buildings, equipmentLn 10c$0$0
Total assetsLn 16$937K$671K
LiabilitiesLn 26$271K$284K
Net assetsLn 32$666K$387K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants and assistance to foreign recipientsLn 3$450K$450K
Pay of current officers, directors and key staffLn 5$194K$117K$27K$51K
Other salaries and wagesLn 7$70K$49K$10K$10K
Payroll taxesLn 10$10K$6K$1K$2K
Accounting feesLn 11c$58K$58K
Other fees for servicesLn 11g$29K$2K$26K$565
Advertising and promotionLn 12$18K$11K$2K$4K
Office expensesLn 13$8K$5K$1K$2K
Information technologyLn 14$5K$3K$692$1K
OccupancyLn 16$7K$4K$963$2K
TravelLn 17$9K$6K$1K$2K
InsuranceLn 23$2K$1K$281$462
Other expenses (24a–d)Ln 24$193K$86K$26K$82K
Total functional expensesLn 25$1.1M$741K$156K$157K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $774K$1.1M−$279K$387K 990 PDF
FY2023 $759K$537K$222K$666K 990 PDF
FY2022 $1.0M$1.0M$17K$444K 990 PDF
FY2021 $968K$1.0M−$58K$427K 990 PDF
FY2020 $560K$691K−$130K$486K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2024 990 (6 parts)
Part I · Summary $774,361 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $619,645$612,949
I-9 Program service revenuePrior year $139,382$161,392
I-10 Investment incomePrior year $20$20
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $759,047$774,361
I-13 Grants and similar amounts paidPrior year $0$450,000
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $248,672$274,334
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $288,275$329,206
I-18 Total expensesPrior year $536,947$1,053,540
I-19 Revenue less expensesPrior year $222,100−$279,179
Part VI · Governance 12 of 15 board members independent, 1 to look at
VI-1a Voting members of the governing body15
VI-1b Independent voting members12
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
Part VIII · Statement of revenue $774,361 across 7 lines filed
VIII-1c Fundraising events$240,312
VIII-1f All other contributions, gifts and grants$372,637
VIII-1h Total contributions, gifts and grants$612,949
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $161,392$161,392
VIII-3 Investment incomeExcluded from tax $20$20
VIII-8 Net income from fundraising events$0
VIII-12 Total revenueRelated to mission $161,392 · Unrelated business $0 · Excluded from tax $20$774,361
Part IX · Statement of functional expenses $1,053,540 across 13 lines filed
IX-3 Grants and assistance to foreign recipientsPrograms $450,000$450,000
IX-5 Pay of current officers, directors and key staffPrograms $117,212 · Management $26,516 · Fundraising $50,612$194,340
IX-7 Other salaries and wagesPrograms $49,322 · Management $10,492 · Fundraising $10,186$70,000
IX-10 Payroll taxesPrograms $6,296 · Management $1,399 · Fundraising $2,299$9,994
IX-11c Accounting feesManagement $58,148$58,148
IX-11g Other fees for servicesPrograms $2,228 · Management $26,500 · Fundraising $565$29,293
IX-12 Advertising and promotionPrograms $11,194 · Management $2,488 · Fundraising $4,086$17,768
IX-13 Office expensesPrograms $5,090 · Management $1,129 · Fundraising $1,859$8,078
IX-14 Information technologyPrograms $3,113 · Management $692 · Fundraising $1,137$4,942
IX-16 OccupancyPrograms $4,331 · Management $963 · Fundraising $1,581$6,875
IX-17 TravelPrograms $5,600 · Management $1,245 · Fundraising $2,044$8,889
IX-23 InsurancePrograms $1,264 · Management $281 · Fundraising $462$2,007
IX-24 Other expenses (24a–d)Programs $85,731 · Management $25,750 · Fundraising $81,725$193,206
IX-25 Total functional expensesPrograms $741,381 · Management $155,603 · Fundraising $156,556$1,053,540
Part X · Balance sheet $671,474 assets, 13 lines filed
X-1 Cash, non-interest-bearingStart of year $488,185$359,566
X-2 Savings and temporary cash investmentsStart of year $101,382$101,402
X-3 Pledges and grants receivableStart of year $203,034$54,500
X-4 Accounts receivableStart of year $94,148$107,882
X-9 Prepaid expenses and deferred chargesStart of year $50,492$48,124
X-10c Land, buildings and equipment, netStart of year $0$0
X-16 Total assetsStart of year $937,241$671,474
X-17 Accounts payable and accrued expensesStart of year $271,059$284,471
X-26 Total liabilitiesStart of year $271,059$284,471
X-27 Net assets without donor restrictionsStart of year $666,182$367,003
X-28 Net assets with donor restrictions$20,000
X-32 Total net assets or fund balancesStart of year $666,182$387,003
X-33 Total liabilities and net assetsStart of year $937,241$671,474
Part XI · Reconciliation of net assets $387,003 net assets at year end
XI-1 Total revenue$774,361
XI-2 Total expenses$1,053,540
XI-3 Revenue less expenses−$279,179
XI-4 Net assets at start of year$666,182
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$387,003

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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