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Association for Better Living and Education International: Form 990 filings

General information

Quickcard: Association for Better Living and Education International

Employer Identification Number (EIN):

95-4188814

Stated primary purpose ()

“To rid the world of drug abuse, crime, illiteracy and immorality.”

Address (as of 2008):

7065 Hollywood Boulevard
Los Angeles, CA
90028
United States

Main web site:

www.able.org

At a glance

Revenue, expenses, and changes in net assets or funds balances [From Part 1 of 990 filings]
Line	Description		2008	2007	2006	2005	2004	2003	2002	2001	2000	1998	Comment
1a	Contributions to donor advised funds
1b	Direct public support		144,408	357,807	199,660	716,759	896,796	376,711	729,405	889,571	1,792,640	1,018,735
1c	Indirect public support				481,979	521,311	195,628	11,733,392	2,131,910	7,921,344	5,835,253	21,171
1d	Government contributions (grants)
1e cash	Contributions, gifts, grants, and similar amounts received		144,408	357,807	681,639	1,238,070	1,092,424	12,110,103	2,861,289	8,809,452	7,525,838	1,039,381
1e non-cash	Contributions, gifts, grants, and similar amounts received								26	1,463	102,055	525
2	Program services revenue including government fees and contracts		2,570,833	2,713,748	2,483,065	2,272,533	1,849,464	1,579,503	1,237,968	1,050,782	908,953	741,536
3	Membership dues and assessments		13,541
4	Interest on savings and temporary cash investments		267,606	295,926	219,940	133,216	80,156	30,082	44,618	90,490	141,168	87,427
5	Dividends and interest from securities						1,749	12,383	3,656	19,183	10,285	14,987
6a	Gross rents							311,497	461,483	77,275	149,159		2003, 2002, and 2001: "Drug rehab center in Oklahoma and other rental income" 2000: "Rent income"
6b	Less rental expenses
6c	Net rental income or (loss)							311,497	461,483	77,275	149,159
7	Other investment income
8Aa	Gross amount from sales of securities
8Ab	Less cost of goods sold
8Ba	Gross amount from sales of other assets						850	2,068	3,575,000				2002 (): "Sale of Garden Grove facility"to "Chase Partners Ltd"
8Bb	Less cost of goods sold		55				15,560	4,526	3,307,056		130,740
8d	Net gain or (loss) from sales of assets other than inventory		-55				-14,710	-2,458	267,944		-130,740
9a	Gross revenue from special events and activities					47,128		14,390				36,591
9b	Less direct expenses other than fundraising expenses					44,604		12,571				93,866
9c	Net income or (loss) from special events					2,524		1,819				-57,275
10a	Gross sales of inventory, less return and allowances		467,962	600,049	672,953	619,723	541,425	432,040	389,908	334,750	178,126	129,094
10b	Less cost of goods sold		224,268	232,150	373,921	333,704	304,206	320,241	264,034	226,374	126,622	96,192
10c	Gross profit or (loss) from sales of inventory		243,694	367,899	299,032	286,019	237,219	111,799	125,874	108,376	51,504	32,902
11	Other revenue			45,393	6,300	6,832	35,396	47,774	34,439	2,678	1,814
990T-3	Net income from unrelated business activities
12	Total revenue		3,240,027	3,780,773	3,689,976	3,939,194	3,281,698	14,202,502	5,037,297	10,159,708	8,760,036	1,859,483
13	Program services expenses		2,089,706	2,083,274	2,218,455	2,415,067	2,277,237	29,126,256	2,359,091	1,865,618	1,456,037	975,185
14	Management and general expenses		238,584	306,280	388,189	397,376	413,600	361,670	377,461	390,257	400,305	282,148
15	Fundraising expenses		14,568	31,647	32,422	51,162	35,767	41,747	37,389	73,890	76,393	140,564
16	Payments to affiliates					44,385
17	Total expenses		2,342,858	2,421,201	2,639,066	2,907,990	2,726,604	29,529,673	2,773,941	2,329,765	1,932,735	1,397,897
18	Excess or (deficit) for the year		897,169	1,359,572	1,050,910	1,031,204	555,094	-15,327,171	2,263,356	7,829,943	6,827,301	461,586
19	Net assets or fund balances at beginning of year		9,308,775	7,949,203	6,898,291	5,867,087	5,308,416	20,635,566	18,372,210	10,542,246	3,714,945	2,139,698
20	Other changes in net assets or fund balances						21	21		21
21	Net assets or fund balances at end of year		10,205,944	9,308,775	7,949,201	6,898,291	5,863,531	5,308,416	20,635,566	18,372,210	10,542,246	2,601,284
Analysis of income-producing activities [From Part 7 of 990 filings]
	Raw statement - corrected		2008	2007	2006	2005	2004	2003	2002	2001	2000	1998	Comment
	Book sales commissions			35,812	64	1,738	10	61	88
	Commissions		12,585	9,581	5,936	4,794		10,585	5,842	2,678	1,339
	Consulting fees				10,000					1,702
	Exchange gains		4,028				22,130	37,128	24,737
	Fundraising commissions				39,757	39,514	53,019	42,808	26,762
	Fundraising fees			149
	Insurance claim proceed								744
	Lectures and seminars					7,375	4,145	6,532	3,850	8,523	730	348
	Payments from Applied Scholastics International			577,840	592,025	600,131	560,189	445,563	400,846	384,188	446,388	387,874
	Payments from Criminon			14,872	16,611	18,013	5,779	3,765	1,140	1,853
	Payments from Narconon International			1,896,514	1,610,834	1,431,190	1,078,238	832,247	550,681	351,310	217,940	97,375
	Payments from The Way to Happiness Foundation									25,471	17,539	400
	Payroll tax refund										475
	Promotional materials								333	13,295	8,419
	Sale of promotional materials					300	10
	Sales of educational materials			367,899	299,032	286,019	237,219
	Scrap sales						300		3,028
	Special events income				300
	Trademark license fees		2,554,220	224,373	213,838	176,310	161,040	248,588	254,356	264,440	217,937	255,539
Statement of functional expenses [From Part 2 of 990 filings]
Line	Description		2008	2007	2006	2005	2004	2003	2002	2001	2000	1998	Comment
22 cash	Grants and allocations		268,386	194,000	100,342	181,956	244,249	402,427	130,841	202,356	24,898	149,134
22 non-cash	Grants and allocations						3,881	25,735,123
23A	Specific assistance to individuals
24A	Benefits paid to or for members
25Aa	Compensation of officers, directors, etc.		18,989	15,894	20,731	22,735	24,665	20,133	16,750	19,289	22,147	24,262
25Ab	Compensation of former officers, directors, etc.
26A	Other salaries and wages		104,013	108,354	152,170	180,185	215,277	194,568	172,260	122,609	115,409	72,948
27A	Pension plan contributions
28A	Other employee benefits		133,697	176,415	172,958	173,022	197,179	190,514	186,016	174,960	294,030	177,373
29A	Payroll taxes		10,609	9,643	18,462	20,427	23,494	16,916	15,573	11,395	16,948	11,163
	Sum of salary-related expenses		267,308	310,306	364,321	396,369	460,615	422,131	390,599	328,253	448,534	285,746
90b	Number of employees		34	37	33	62	70	57	57	54	49	34
30A	Professional fundraising fees
31A	Accounting fees		54,325	56,799	58,151	5,348	5,108	8,772	17,389	10,664	2,704	25,476
32A	Legal fees		69,065	55,041	86,718	29,974	70,375	50,509	21,554	80,520	42,732	81,663
33A	Supplies			72,270	52,468	104,460	76,742	59,474	52,570	50,356	71,393	27,988
34A	Telephone			83,202	62,228	73,326	67,499	96,819	58,945	53,893	50,162	26,887
35A	Postage and shipping			65,935	99,997	111,592	111,752	134,967	123,763	87,672	88,931	68,231
36A	Occupancy		257,830	135,001	40,958	87,004	181,350	318,463	353,714	170,900	195,035	250,796
37A	Equipment rental and maintenance			169,706	21,693	61,993	68,034	69,320	64,901	57,021	49,312	26,455
38A	Printing and publications			55,304	175,238	281,819	124,412	139,601	63,743	137,693	60,764	80,246
39A	Travel		112,071	104,131	199,668	207,877	159,932	206,885	150,200	123,573	71,294	37,313
40A	Conferences, conventions, and meetings			14,150		146		3,016	141
41A	Interest			108,955	113,564	111,420	111,947	117,498	114,055	119,512	52,455
42A	Depreciation, depletion, etc.		121,641	176,102	228,502	253,233	284,980	1,009,420	700,982	460,424	175,993	36,870
43A	Other expenses not covered above		1,192,232	969,599	1,035,218	957,088	755,728	755,248	530,544	446,928	598,528	301,092
44A	Total functional expenses		2,342,858	2,570,501	2,639,066	2,863,605	2,726,604	29,529,673	2,773,941	2,329,765	1,932,735	1,397,897
Other expenses [From Part II/Line 43 of 990 filings]
	Raw statement - corrected		2008	2007	2006	2005	2004	2003	2002	2001	2000	1998	Comment
	Administrative costs			42,550	20,748	33,926
	Architectural expenses										66,900
	Auto insurance and expense						21,705	43,710	39,130	25,606	50,808
	Bad debt expense						550
	Bank charges						29,295	24,829	24,115	21,595	31,067	16,308
	City and state taxes						110	1,646		129
	Cleaning and laundry						1,603	3,552	3,181	6,435	12,652
	Commissions							4,771	7,359	21,669	19,259	66,139
	Compilation of materials									13,065
	Conference and seminar expense										4,835
	Course materials						121	752		403	308
	Insurance		11,395	63,876	79,975	52,408
	Licenses, fees and dues						66,146	8,093	13,889	9,820	8,849
	Licenses, fees and dues											357
	Net exchange loss				9,405	24,382	27,055	30,489	18,822	13,174		11,087
	Office expenses		255,427
	Outside services							11,190	29,205	15,418	12,546
	Penalties							54
	Program delivery costs		218,569	77,420	94,732	121,016	47,762	18,964	4,689	1,600	2,519
	Promotion		269,554	270,851	289,974	265,597	291,568	377,033	188,022	142,056	232,327	74,889
	Referral fees		78	166	171	23,396	3,527
	Royalties		64,331	87,567	97,023	99,142
	Settlements											500
	Staff training		372,866	406,277	360,682	316,419	264,803	225,415	192,780	166,986	146,937	131,800
	Taxes, dues and fees			20,892	17,239	20,790
	Trademark amortization expense		12		12	12	12	12	12	12	12	12
	Utilities				65,257
	Workers compensation insurance						1,471	4,738	9,340	8,960	9,509
Grants and allocations [From Part II/Line 22 of 990 filings] 34 grants under $2,000 not shown. For a list of all grants, see detailed transactions.
	Grantees	Statement	2008	2007	2006	2005	2004	2003	2002	2001	2000	1998	Comment
	ABLE ANZO (Australia)	Social betterment			31,333
	ABLE Association of Oregon	Public awareness										3,385
	ABLE Europe Foundation (Denmark)	Social betterment		34,738	27,838	25,305	57,989
	ABLE Magyarorszag	Public awareness, education										11,810
	Applied Scholastics Europe	Education		45,007
	Applied Scholastics International	Education and literacy					59,841	7,775	3,538	5,200		6,500
		Furniture, equipment and computers						2,101,700
		Linen, beddings and lodging materials						90,938
	Applied Scholastics United Kingdom	Education and literacy			6,924
	Association for Peace and Understanding in the Middle East (APUME)	Education and literacy				30,364
	Criminon International	Criminal rehabilitation program		3,580	10,896	3,390	44,297
	European Affiliates	Public awareness										2,273
	International Academy of Detoxification Specialists	Detoxification of firefighters				29,423
	Narconon - Hawaii*	Drug education		19,400
	Narconon Canada	Drug rehabilitation								2,361
	Narconon International	Drug education		64,625
		Drug rehabilitation										67,909
	Narconon London	Drug rehabilitation					2,443
	Narconon of Oklahoma, Inc. (also, Narconon Arrowhead)	Furniture, equipment and computers						604,169
	Renaissance Academy Inc.	Education and literacy				7,000	50,000
	Second Chance Program, Inc.	Criminal rehabilitation program		18,225
	Set A Good Example Foundation (formerly, Concerned Businessmen's Association of America)	Parade float							3,500
	Social Betterment Properties International	Building improvements					3,881
		Land, buildings and improvements						21,752,855
		Properties for social betterment						257,765
	The Literacy, Education and Ability Program	Education and literacy			15,005	36,695
	The Way to Happiness Foundation International	Community morality		7,225		46,574	28,064	125,146	120,230	193,475	19,225	56,382
		Furniture, equipment and computers						1,185,461
	World Literacy Crusade of Compton, CA	Education and literacy			4,500			8,500
Payments to affiliates [From Part I/Line 16 of 990 filings]
	Affiliates	Statement	2008	2007	2006	2005	2004	2003	2002	2001	2000	1998	Comment
	ABLE Italy	Technical assistance and supervision of local groups				26,337
	ABLE Magyarorszag	Technical assistance and supervision of local groups				5,848
	Applied Scholastics Europe	Technical assistance and supervision of local groups				12,200
Balance sheets [From Part 4 of 990 filings]
Line	Description		2008	2007	2006	2005	2004	2003	2002	2001	2000	1998	Comment
45B	Cash – non-interest-bearing		4,318,283	1,435,124	1,083,769	711,800	649,683	1,578,238	2,655,265	360,139	609,940	959,998
46B	Savings and temporary cash investments			2,902,600	2,013,501	2,056,815	1,704,717			1,039,052	2,411,966	1,077,017
47Ba	Accounts receivable		374,880	238,717	192,385	161,403
47Bb	Less: allowance for doubtful accounts
47Bc	Accounts receivable net of doubful accounts		374,880	238,717	192,385	161,403
48Ba	Pledges receivable
48Bb	Less: allowance for doubtful accounts
48Bc	Pledges receivable net of doubful accounts
49B	Grants receivable
50B	Receivables from officers, directors, trustees, and key employees
51Ba	Other notes and loans receivable		6,925	6,925	12,921	6,935	5,520	8,070	9,200	46,320	47,307	37,707
51Bb	Less: allowance for doubtful accounts
51Bc	Other notes and loans receivable net of doubtful accounts		6,925	6,925	12,921	6,935	5,520	8,070	9,200	46,320	47,307	37,707
52B	Inventories for sale or use		159,876	178,938	108,662	133,503	88,892	62,419	54,545	57,556	45,553	56,980
53B	Prepaid expenses and deferred charges		192,135	9,963	2,353	68,300	144		140			14,271
54B	Investments – publicly-traded securities							1,000,000	1,000,000	2,025,000	125,000	375,000
54Bb	Investments – other securities		4,419,000
55Ba	Investments – land, buildings, and equipment: basis
55Bb	Less: accumulated depreciation
55Bc	Investments – land, buildings, and equipment net of accumulated depreciation
56B	Investments – other			3,729,000	3,570,000	3,098,000	2,560,000	1,771,000	694,000
57Ba	Land, buildings, and equipment: basis		4,559,919	4,524,379	4,509,465	4,390,531	4,279,212	4,246,397	19,411,261	13,684,514	9,541,329	611,686
57Bb	Less: accumulated depreciation		2,015,915	1,901,966	1,737,154	1,510,835	1,257,601	1,002,018	1,208,506	651,853	191,429	414,970
57Bc	Land, buildings, and equipment net of accumulated depreciation		2,544,004	2,622,413	2,772,311	2,879,696	3,021,611	3,244,379	18,202,755	13,032,661	9,349,900	196,716
58B	Other assets		6	174,605	160,190	14,353	18,969	15,832	14,767	4,056,680	18,893	12,736	2001 ():Better Living Properties, a "real estate holding company"
59B	Total assets		12,015,109	11,298,285	9,916,092	9,130,805	8,049,536	7,679,938	22,630,672	20,617,408	12,608,559	2,730,425
60B	Accounts payable and accrued expenses		64,932	185,509	131,739	369,588						24,168
61B	Grants payable
62B	Deferred revenue		6,449	16,166	19,978	11,368
63B	Loans from officers, directors, trustees, and key employees
64Ba	Tax-exempt bond liabilities
64Bb	Mortgages and other notes payable		1,733,756	1,773,890	1,807,511	1,844,237	1,876,686	1,905,767	1,934,829	1,961,803	1,988,850
65B	Other liabilities		4,028	13,945	7,661	7,321	309,319	465,755	60,277	283,395	77,463	104,973
66B	Total liabilities		1,809,165	1,989,510	1,966,889	2,232,514	2,186,005	2,371,522	1,995,106	2,245,198	2,066,313	129,141
67B	Unrestricted		10,125,831	9,131,585	7,720,688	6,666,209
68B	Temporarily restricted		80,113	177,190	228,515	232,082
69B	Permanently restricted
70B	Capital stock, trust principal, or current funds
71B	Paid-in or capital surplus, or land, building, and equipment fund
72B	Retained earnings, endowment, accumulated income, or other funds						5,863,531	5,308,416	20,635,566	18,372,210	10,542,246	2,601,284
73B	Total net assets or fund balances		10,205,944	9,308,775	7,949,203	6,898,291	5,863,531	5,308,416	20,635,566	18,372,210	10,542,246	2,601,284
Statement of program service accomplishments [From Part III of 990 filings]
			2008	2007	2006	2005	2004	2003	2002	2001	2000	1998	Comment
Assistance to social betterment corporations
Detailed statements						html or	html or	html or	html or	html or
Grants			261,253	185,575	96,961	38,901	231,388	25,997,267	3,921	2,361	4,093
Expenses			817,178	762,436	664,704	704,265	771,234	1,710,074	1,377,150	760,727	631,594	178,292
Total expenses			1,078,431	948,011	761,665	743,166	1,002,622	27,707,341	1,381,071	763,088	635,687	178,292
Materials compilations and publications
Detailed statements						html or	html or	html or	html or	html or
Grants			7,133	7,225	1,000	46,574	16,742	5,599	5,841
Expenses			434,630	516,094	487,529	487,808	480,625	288,669	269,964	250,075	182,015
Total expenses			441,763	523,319	488,529	534,382	497,367	294,268	275,805	250,075	182,015
Public information on the solution to societal ills
Detailed statements						html or	html or	html or	html or	html or
Grants				1,200	2,381	96,481		134,684	121,078	199,995	20,805
Expenses			569,512	610,744	965,880	1,041,038	777,248	989,963	581,137	652,460	617,530
Total expenses			569,512	611,944	968,261	1,137,519	777,248	1,124,647	702,215	852,455	638,335

People/corporations linked to the entity

[From various sources]

Name	Relation	Duty	2008	2007	2006	2005	2004	2003	2002	2001	2000	1998	1993	1990
Robert B. Adams	Director	Vice president				3,250	3,573
Cora Asplund	Director	Director											✔
Charles Blakeslee, Jr.	Contractor	Tax return preparer										✔
Gwenda Byrne	Director	Secretary	4,190	3,683	3,710	3,804	4,116	3,792	3,457	2,657	3,273	3,406
	Employee	Tax return preparer					✔	✔
Lawrence "Larry" Byrnes	Director	Trustee											✔
Cardell Cooper	Contractor	Consulting					56,000	60,000
Don Cunningham	Director	Trustee	0	0	0	0	0	0
Sherry Engen	Director	Director						0
Richard Fear	Director	Director	0	0	0	0	0	0	0	0	0	0
David Flood	Director	Director										0
Joseph Francis	Director	Director, secretary											✔
Beate Gordon	Director	Director										0
Charlyne Hartley	Director	Trustee											✔
Simon Hogarth	Director	Trustee								1,170	3,057	3,550
Deborah Hughes	Director	Trustee	0	0	0	0
Gregory Hughes	Director	Director	0	0	0	0	0
Mark Ingber	Director	Trustee											✔
Michael James Michael and Sherri James	Contractor	Interior and landcape design									130,109
Michael James Michael James Design Team	Contractor	Interior and landcape design							138,061
Sachi Kojima	Employee	Director of trademark registration and enforcement						✔
Marguerite Lyons	Director	Director											✔
Phyllis Mack	Director	Vice president			3,289
Tamara Manca	Director	Trustee										0
David McCullough	Contractor	Design and photography							69,018
Amy Mortland	Director	Trustee										0
Sherry Murphy	Director	Director							0	0	0	0
Barbara Orlandini McEnery	Director	Trustee					0	0	0	0	0	0
Michael R. Phillips	Contractor	FSM/Field disseminator												10
Catherine Shea Whittle	Director	Director							3,294	2,685	3,189	3,565
	Director	Trustee	3,451	3,587	3,644	3,990	4,105	3,842
Joan Tofil	Director	Treasurer	4,328	3,752	3,643	3,809	4,113	3,919	3,369	2,604	3,141	3,433
	Employee	Tax return preparer				✔			✔
Martin Tofil	Director	Trustee								4,625	3,107	3,302
Brian Weinberg	Director	President											✔
Rena Weinberg	Director	President	4,156	2,658	3,278	3,828	4,538	4,671	3,210	2,704	3,062	3,498
	Director	Treasurer											✔
Laurie Zurn	Director	Director	2,864	2,214	3,167	4,054	4,220	3,909
	Director	Director, vice president							3,420	2,844
	Director	Vice president									3,318
	Director	Vice president production										3,508
Medicus Graphics	Contractor	Printing			133,840
NSBN LLP	Contractor	Paid tax return preparer		59,743
	Contractor	Tax return preparer			✔					✔	✔

Notes