2024-03-04T15:09:29-06:00 2023-06-30 410746749 CLIFTONLARSONALLEN LLP 150 S WARNER ROAD SUITE 310 KING OF PRUSSIA PA 19406 990 2022-07-01 132947657 SERVICES AND ADVOCACY FOR GAY LESBIAN BISEXUAL AND TRANSGENDER ELDERS INC SERV 2127412247 305 SEVENTH AVENUE 15TH OOR 15TH NEW YORK NY 10001 DAVID RIVERA-GARCIA EXECUTIVE VICE PRESIDENT/CFO 2127412247 2024-02-27 1 DAVID RIVERA-GARCIA 999009999 0 WILLIAM A LOUGHERY P01603932 2156433900 2024-02-27 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z DAVID RIVERA-GARCIA 305 SEVENTH AVENUE 15TH OOR 15TH NEW YORK NY 10001 26205885 0 X WWW.SAGEUSA.ORG X 1978 NY THE COUNTRY'S LARGEST AND OLDEST ORGANIZATION DEDICATED TO IMPROVING THE LIVES OF LGBTQ+ ELDERS 27 27 149 1200 0 0 18439777 16798033 700927 905053 16630 152572 10943 -676110 19168277 17179548 314812 299206 0 0 9492076 12215009 0 0 2154648 7020466 8445630 16827354 20959845 2340923 -3780297 38242192 35953099 9156831 10603698 29085361 25349401 X SERVICES AND ADVOCACY FOR GAY, LESBIAN, BISEXUAL, AND TRANSGENDER ELDERS, INC. (SAGE) IS THE COUNTRY'S LARGEST AND OLDEST ORGANIZATION DEDICATED TO IMPROVING THE LIVES OF LGBTQ+ OLDER ADULTS. FOUNDED IN 1978 AND HEADQUARTERED IN NEW YORK CITY, SAGE IS A NATIONAL ORGANIZATION THAT OFFERS SUPPORTIVE SERVICES AND RESOURCES FOR LGBT OLDER ADULTS AND THEIR CAREGIVERS, ADVOCATES FOR PUBLIC POLICY CHANGES THAT ADDRESS THE NEEDS OF LGBT OLDER PEOPLE AND PROVIDES TRAINING FOR LGBT ORGANIZATIONS AND AGENCIES PROVIDING SERVICES TO OLDER ADULTS, LARGELY THROUGH SAGECARE AND ITS NATIONAL RESOURCE CENTER ON LGBT AGING. WITH STAFF CONCENTRATED IN NEW YORK CITY AND IN VARIOUS PARTS OF THE COUNTRY, SAGE HAS PARTNERS ACROSS THE COUNTRY AND THE GLOBE. 0 0 12793362 194298 931478 SERVICES AND PROGRAMS: SAGE OFFERS INNOVATIVE SERVICES AND PROGRAMS TO LGBTQ+ OLDER PEOPLE THROUGHOUT NEW YORK CITY, IN SOUTH FLORIDA AND NATIONALLY THROUGH OUR ONLINE PLATFORMS. FROM ARTS AND CULTURE, TO HEALTH AND WELLNESS, FINANCIAL WELLNESS, AND MUCH MORE, SAGE'S INNOVATIVE SERVICES AND PROGRAMS SUPPORT THOUSANDS OF LGBTQ+ OLDER PEOPLE AROUND THE COUNTRY. SAGE TRAINS AGING PROVIDERS ON LGBTQ+ CULTURAL COMPETENCE AND BEST PRACTICES TO SUPPORT AND ENGAGE LGBTQ+ ELDERS IN LONG-TERM CARE FACILITIES AND OTHER SETTINGS. OUR PREMIER LGBTQ+ CULTURAL COMPETENCE TRAINING PROGRAM, SAGECARE, DRAWS FROM THE BEST MINDS IN THE FIELD AND HAS BEEN SHOWN TO IMPROVE KNOWLEDGE AND SKILLS AMONG TRAINEES. 3710876 104908 0 PUBLIC OUTREACH: SAGE ADVOCATES AT THE FEDERAL, STATE AND LOCAL LEVELS FOR PUBLIC POLICIES TO IMPROVE THE AGING EXPERIENCE AND ACCESS TO AGING SERVICES AMONG THE GROWING POPULATION OF LGBTQ+ OLDER PEOPLE AND OLDER PEOPLE LIVING WITH HIV. OUR FEDERAL POLICY PROGRAM WORKS TO ENSURE THAT POLICYMAKERS IN CONGRESS AND THE ADMINISTRATION ENACT POLICIES THAT ADDRESS THE NEEDS OF LGBTQ+ OLDER PEOPLE AND OLDER PEOPLE LIVING WITH HIV. ADDITIONALLY, SAGE WORKS WITH LOCAL LGBTQ+ ADVOCATES AROUND THE COUNTRY TO DEVELOP AND ACHIEVE THEIR LOCAL AND STATE POLICY AGENDAS. SAGE BUILDS THE CAPACITY OF LOCAL COMMUNITY-BASED ORGANIZATIONS NATIONWIDE TO PROVIDE SERVICES AND TO ENGAGE IN POLICY ADVOCACY THAT IMPROVES THE LIVES OF THEIR LOCAL CONSTITUENTS, BUILDING A NATIONAL LGBTQ+ AGING MOVEMENT. 16504238 1 1 0 1 0 0 0 0 0 1 1 1 0 0 1 1 1 0 0 0 1 1 0 0 1 0 0 1 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 1 142 0 1 149 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 27 27 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 NY AL AZ AR CA CO CT FL GA HI IL KS KY LA ME MD MA MI MN MS MO NH NJ NM NC ND OH OK OR PA RI SC TN TX UT VT VA WA WV WI WY SD ID IA IN DE X X DAVID RIVERA-GARCIA 2127412247 305 SEVENTH AVENUE 15TH FLOOR NEW YORK NY 10001 RUTH EISENBERG CO-CHAIR 1.00 X X 0 0 0 KEVIN WILLIAMS CO-CHAIR 1.00 X X 0 0 0 SCOTT BENNETT SECRETARY (AS OF OCT '22) 1.00 X X 0 0 0 BRUCE LEDERMAN TREASURER 1.00 X X 0 0 0 LINDA SCOTT SECRETARY THEN BOARD MEMBER 1.00 X X 0 0 0 IAN LEE BROWN BOARD MEMBER 1.00 X 0 0 0 DARRELL BURKS BOARD MEMBER 1.00 X 0 0 0 LORRAINE CARLSON BOARD MEMBER 1.00 X 0 0 0 JONATHAN CARTER BOARD MEMBER 1.00 X 0 0 0 RAHUL CULAS BOARD MEMBER 1.00 X 0 0 0 DAVID DE FIGUEIREDO BOARD MEMBER (AS OF DEC '22) 1.00 X 0 0 0 JEFFREY ERDMAN BOARD MEMBER 1.00 X 0 0 0 DAWN FISCHER BOARD MEMBER 1.00 X 0 0 0 ROY JIMENEZ BOARD MEMBER 1.00 X 0 0 0 ZAK KARIM BOARD MEMBER 1.00 X 0 0 0 MOLLY LENORE BOARD MEMBER 1.00 X 0 0 0 PHIL LUMPKIN BOARD MEMBER 1.00 X 0 0 0 LOREN OSTROW BOARD MEMBER (AS OF MAY '23) 1.00 X 0 0 0 BARBARA PEDA BOARD MEMBER 1.00 X 0 0 0 CINDY RIZZO BOARD MEMBER 1.00 X 0 0 0 MADY SCHUMAN BOARD MEMBER 1.00 X 0 0 0 ELLIOTT SERNEL BOARD MEMBER 1.00 X 0 0 0 MARK SEXTON BOARD MEMBER 1.00 X 0 0 0 TERESA VERGES BOARD MEMBER 1.00 X 0 0 0 ANDREW WERNER BOARD MEMBER 1.00 X 0 0 0 SUE WILDER BOARD MEMBER 1.00 X 0 0 0 CARLENE JADUSINGH CJ BOARD MEMBER (UNTIL OCT '22) 1.00 X 0 0 0 LAURIE PETER BOARD MEMBER (UNTIL OCT '22) 1.00 X 0 0 0 STACI ALEXANDER BOARD MEMBER (AS OF DEC '22) 1.00 X 0 0 0 MICHAEL ADAMS CHIEF EXECUTIVE OFFICER 35.00 X 374513 0 40111 LYNN FARIA EXECUTIVE VICE PRESIDENT 35.00 X 274470 0 22959 DAVID RIVERA-GARCIA EXECUTIVE VICE PRESIDENT/CFO 35.00 X 260457 0 16939 DAVID PAUL VINCENT CHIEF PROGRAM OFFICER 35.00 X 182173 0 16806 CHRISTINA DACOSTA CHIEF EXPERIENCE OFFICER 35.00 X 150433 0 20470 ESTHER ALIX SENIOR DIRECTOR OF DEVELOPMENT 35.00 X 145840 0 2579 AARON TAX DIRECTOR OF IT 35.00 X 141416 0 7979 JOEY WASSERMAN DIR OF MAJOR GIFTS/LEGACY PLANNING 35.00 X 132936 0 8792 1662238 0 136635 25 0 1 0 LENZ'S FOOD & CATERING 514 E 20TH STREET NEW YORK NY 10009 FOOD SERVICE 501238 GFP REAL ESTATE LLC PO BOX 432 EMERSON NJ 07360 ADVERTISING & MAILING 226512 MILBERT GROUP INC DBA SPOTLESS SERVICES 55 WEST 39TH STREET NEW YORK NY 10018 CLEANING SERVICES 226190 MMI DIRECT 7160 COLUMBIA GATEWAY DRIVE COLUMBIA MD 21046 IT 174499 CAREY FORWARD LLC 29L ATLANTIC AVENUE 122 OCEAN VIEW DE 19970 CONSULTANCY 155000 7 1416154 6751064 8630815 42133 16798033 PROGRAM INCOME AND SERVICE FEES 624100 905053 905053 905053 150165 150165 8123133 8120726 2407 2407 2407 205483 1416154 905611 -700128 -700128 DEVELOPERS FEE 531390 20599 20599 MISCELLANEOUS 561439 3419 3419 24018 17179548 931478 0 -549963 X 194298 194298 104908 104908 990300 604997 157303 228000 9090912 7776712 416681 897519 227409 197762 8583 21064 1155081 965946 63102 126033 751307 625586 42316 83405 21520 17216 4304 79969 24099 55839 31 174784 174784 3031882 1749864 1130110 151908 436700 375176 42335 19189 690559 360465 17970 312124 348922 292515 19786 36621 585303 558474 10650 16179 292526 164807 74014 53705 137398 44814 85283 7301 345561 279996 25074 40491 757557 636519 48415 72623 94942 79055 5347 10540 FOOD AND ENTERTAINMENT 721270 678661 10639 31970 REPAIRS AND MAINTENANCE 400720 333665 22570 44485 CLIENT RESPITE 171563 171563 STAFF TRAINING 79803 58139 20204 1460 74651 34217 40434 20959845 16504238 2300959 2154648 5716451 1518246 4704498 3748957 9612881 10454347 231532 263656 138053 208211 18712879 6243669 12912384 12469210 4620392 5782448 306001 1508024 38242192 35953099 1321970 1619421 167768 343942 7386356 7143228 280737 1497107 9156831 10603698 X 21760176 20316301 7325185 5033100 29085361 25349401 38242192 35953099 X -3780297 54278 -9941 X 0 1 X 1 1 1 X 11436817 16534347 22412309 18439777 16868081 85691331 11436817 16534347 22412309 18439777 16868081 85691331 3786469 81904862 9547 40574 23222 18068 150165 241576 686231 158511 46559 9505 24018 924824 86857731 0.94300 0.93890 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: REALIZED GAIN ON INVESTMENTS - 2020 AMOUNT: $ -1,614. 2021 AMOUNT: $ -1,438. FUNDRAISING INCOME - 2021 AMOUNT: $ 1. OTHER - 2018 AMOUNT: $ 686,231. 2019 AMOUNT: $ 158,511. 2020 AMOUNT: $ 48,173. 2021 AMOUNT: $ 10,942. 2022 AMOUNT: $ 24,018. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 53085 121699 174784 20785061 20959845 1000000 250000 0 0 804983 781700 991368 1000000 3578051 5367077 152332 137257 137457 174784 601830 201246 195425 247842 250000 894513 1341770 33073 25435 28339 53085 139932 6904062 2349025 755684 8497403 5356396 1547666 6904062 3612311 1744085 5356396 2566579 1045732 3612311 3604611 1038032 2566579 1.00000 1 0 15153616 3731123 11422493 857452 467287 390165 1807419 1151827 655592 894392 893432 960 12469210 INVESTMENTS - CDS 5782448 C 5782448 DEFERRED COMPENSATION 333122 OPERATING LEASE LIABILITY 1163985 1497107 X 17765592 54278 541707 -9941 586044 17179548 0 17179548 21501552 541707 541707 20959845 0 20959845 PART V, LINE 4: THE BOARD-DESIGNATED FUNDS CONSIST OF THE FOLLOWING SIX FUNDS: WORKING CAPITAL RESERVE: THE WORKING CAPITAL RESERVE IS INTENDED TO PROVIDE CASH NEEDED TO ENSURE SAGE IS ABLE TO MAINTAIN A "MINIMUM CASH ON HAND" TARGET IN ITS ANNUAL OPERATING ACCOUNT. THIS RESERVE OFFSETS SHORT-TERM NEGATIVE CASH FLOW, WHEN EXPENDITURES FROM THE ANNUAL OPERATING ACCOUNT TEMPORARILY OUTPACE CASH RECEIPTS. OPERATING RESERVE: THE OPERATING RESERVE IS INTENDED TO BE AN INTERNAL SOURCE OF FUNDS FOR SITUATIONS SUCH AS A SUDDEN INCREASE IN EXPENSES, ONE-TIME UNBUDGETED EXPENSES, UNANTICIPATED LOSS IN FUNDING, OR UNINSURED LOSSES. BUILDING AND CAPITAL ASSET RESERVE: THE BUILDING AND CAPITAL ASSET RESERVE IS INTENDED TO PROVIDE A READY SOURCE OF FUNDS FOR REPAIR OR ACQUISITION OF BUILDINGS, LEASEHOLD IMPROVEMENTS AND FURNITURE, FIXTURES AND EQUIPMENT, NECESSARY FOR THE EFFECTIVE OPERATION OF THE ORGANIZATION AND PROGRAMS. STRATEGIC PLAN AND OPPORTUNITY RESERVE: THE STRATEGIC PLAN AND OPPORTUNITY RESERVE IS INTENDED TO PROVIDE FUNDS TO MEET INITIATIVES UNDER THE STRATEGIC PLAN OR SPECIAL TARGETS OF OPPORTUNITY OR NEED THAT FURTHERS THE MISSION OF THE ORGANIZATION. THE STRATEGIC PLAN AND OPPORTUNITY RESERVE IS ALSO INTENDED AS A SOURCE OF INTERNAL FUNDS FOR THE ORGANIZATIONAL CAPACITY BUILDING SUCH AS STAFF DEVELOPMENT, RESEARCH AND DEVELOPMENT, OR INVESTMENT IN INFRASTRUCTURE THAT WILL BUILD LONG-TERM CAPACITY AND ENHANCE REVENUE. LOAN RESERVE: THE LOAN RESERVE IS INTENDED TO SET ASIDE $25,000 PER YEAR FOR 40 YEARS IN ORDER TO BE ABLE TO REPAY THE NEW YORK STATE HOUSING TRUST FUND CORPORATION LOAN AT MATURITY. BOARD DESIGNATED ENDOWMENT: THE BOARD DESIGNATED ENDOWMENT FUND IS ESTABLISHED BY THE BOARD AND IS EXPENDED AT THE DISCRETION OF THE BOARD. PART X, LINE 2: SAGE BELIEVES IT HAS NO UNCERTAIN TAX POSITIONS AS OF JUNE 30, 2023, IN ACCORDANCE WITH FASB ASC 740, INCOME TAXES, WHICH PROVIDES STANDARDS FOR ESTABLISHING AND CLASSIFYING ANY TAX PROVISIONS FOR UNCERTAIN TAX POSITIONS. PART XI, LINE 2D - OTHER ADJUSTMENTS: LOSS ON DISPOSAL -9,941. 1 CENTRAL AMERICA AND THE CARIBBEAN 0 0 GRANTS TO RECIPIENTS IN THE REGION PASS-THROUGH GRANT FUNDS- GLOBAL EQUITY PROGRAM 104908 0 0 0 0 0 0 104908 0 104908 COSTA RICA PROGRAM SERVICES 85467 CHECK 0 FMV EL SALVADOR PROGRAM SERVICES 19441 CHECK 0 FMV 0 2 0 0 0 0 0 0 PART I, LINE 2: SAGE MONITORS ALL GRANT FUNDS OUTSIDE THE UNITED STATES THROUGH ITS REGULAR ACOCUNTING POLICIES AND FINANCIAL CONTROLS PART III ACCOUNTING METHOD: SAGE AWARDS 929300 784550 144750 314720 98052 16845 TOYS PARTY 52840 52840 132560 6367 56312 72087 8 639497 578764 60733 115138 35334 32022 26174 1621637 1416154 205483 562418 41701 186386 115106 905611 -700128 1 NATIONAL CENTER FOR TRANSGENDER EQUALITY (NCTE) 1032 15TH STREET NORTHWEST SUITE 199 WASHINGTON DC 20005 412090291 501(C)(3) 75000 0 CONTRIBUTION EQUALITY FLORIDA INSTITUTE INC PO BOX 13184 SAINT PETERSBURG FL 33733 593435235 501(C)(3) 35000 0 CONTRIBUTION THE BENJAMIN ROSE INSTITUTE 11890 FAIRHILL ROAD CLEVELAND OH 44120 340714482 501(C)(3) 10000 0 CONTRIBUTION SAGE RHODE ISLAND 1665 BRAD ST CRANSTON RI 02905 061492199 501(C)(3) 6000 0 CONTRIBUTION 4 0 PART I, LINE 2: SAGE MAINTAINS RECORDS TO SUBSTANTIATE THE AMOUNT OF EACH GRANT. SAGE'S PROCEDURES FOR MONITORING THE USE OF GRANT FUNDS ARE DETERMINED BY THE AGREED UPON TERMS IN EACH FUNDER AGREEMENT. X X X X 0 0 0 0 0 0 0 1 0 MICHAEL ADAMS CHIEF EXECUTIVE OFFICER 374513 0 0 0 0 0 34151 0 5960 0 414624 0 0 0 LYNN FARIA EXECUTIVE VICE PRESIDENT 266095 0 8375 0 0 0 19484 0 3475 0 297429 0 0 0 DAVID RIVERA-GARCIA EXECUTIVE VICE PRESIDENT/CFO 252082 0 8375 0 0 0 13464 0 3475 0 277396 0 0 0 DAVID PAUL VINCENT CHIEF PROGRAM OFFICER 182173 0 0 0 0 0 13959 0 2847 0 198979 0 0 0 CHRISTINA DACOSTA CHIEF EXPERIENCE OFFICER 150433 0 0 0 0 0 7522 0 12948 0 170903 0 0 0 PART I, LINE 7 TWO HIGHLY COMPENSATED EMPLOYEES RECEIVED PERFORMANCE BONUSES. THE BONUSES WERE APPROVED AND DETERMINED BY THE EMPLOYEES' SUPERVISOR BASED ON PERFORMANCE. X 21442 FMV X AUCTION ITEMS 9 20691 FMV 0 0 1 0 PART I, COLUMN (B): THE NUMBER IN COLUMN (B) REPRESENTS THE NUMBER OF CONTRIBUTIONS FORM 990, PART VI, SECTION B, LINE 11B THE 990 IS PREPARED BY AN INDEPENDENT ACCOUNTANT AND REVIEWED BY THE EXEC VP/CHIEF FINANCIAL OFFICER AND THE CHIEF EXECUTIVE OFFICER. BEFORE LING WITH THE IRS, THE 990 IS PROVIDED TO THE AUDIT COMMITTEE AND TO THE FULL BOARD. FORM 990, PART VI, SECTION B, LINE 12C SAGE HAS AN ESTABLISHED CONFLICT OF INTEREST POLICY. BOARD MEMBERS ARE REQUIRED TO COMPLETE AN ANNUAL QUESTIONNAIRE THAT DISCLOSES A BUSINESS OR FAMILY RELATIONSHIP WITH ANY OTHER OFFICER, DIRECTOR, TRUSTEE OR KEY EMPLOYEE OF THE ORGANIZATION. BOARD MEMBERS ARE ALSO ASKED TO DISCLOSE IF THEY OR ANY FAMILY MEMBER HAVE HAD ANY BUSINESS TRANSACTION WITH THE ORGANIZATION OR ARE EMPLOYED BY THE ORGANIZATION. ANY POSSIBLE CONFLICT MUST BE BROUGHT TO THE ATTENTION OF AT LEAST ONE OF THE BOARD CO-CHAIRS AND THE CHIEF EXECUTIVE OFFICER. FORM 990, PART VI, SECTION B, LINE 15A THE EXECUTIVE COMMITTEE OF THE BOARD IS AUTHORIZED AND DESIGNATED BY THE BOARD OF DIRECTORS AS THE "APPROVAL BODY" FOR THE COMPENSATION OF THE CHIEF EXECUTIVE OFFICER. A COMPENSATION POLICY HAS BEEN ESTABLISHED BY THE EXECUTIVE COMMITTEE FOR THIS POSITION. THE POLICY INCLUDES USING IMPARTIAL DECISION MARKERS, COMPARABILITY DATA AND CONCURRENT DOCUMENTATION. ONCE ESTABLISHED, A BOARD CO-CHAIR WILL NEGOTIATE THE PACKAGE WITH THE INDIVIDUAL WHICH IS THEN PRESENTED TO THE APPROVAL BODY FOR RATIFICATION. FORM 990, PART VI, SECTION C, LINE 19 SAGE'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART IX, LINE 11G CONSULTANT EXPENSES: PROGRAM SERVICE EXPENSES 1,749,864. MANAGEMENT AND GENERAL EXPENSES 1,130,110. FUNDRAISING EXPENSES 151,908. TOTAL EXPENSES 3,031,882. FORM 990, PART XI, LINE 9: LOSS ON DISPOSAL OF ASSET -9,941. SAGE CROTONA 305 SEVENTH AVENUE 15TH FL NEW YORK NY 10001 821137303 REAL ESTATE NY SAGE C 1.00000 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0