General information

Quickcard: International Academy of Detoxification Specialists

Employer Identification Number (EIN):

94-3382902

Stated primary purpose ()

“The primary purpose of the Academy is to provide information to physicians, public health specialists, researchers, health care providers and others interested in implementing the detoxification procedure developed by L. Ron Hubbard to treat the effect of chemical exposures and drug abuse. “The Academy also supports efforts by its members to assist public health officials and health care providers to implement detoxification on a humanitarian basis. “In 2005, the Academy also began itself to operate a clinic for delivery of the detoxification procedure on a humanitarian basis.”

Address (as of 2007):

1555 North Vermont Avenue, 114
Los Angeles, CA
90027
United States

Main web site:

www.detoxacademy.org

At a glance

Revenue, expenses, and changes in net assets or funds balances [From Part 1 of 990 filings]
Line	Description		2007	2006	2005	2004	2003	2002	Comment
1a	Contributions to donor advised funds
1b	Direct public support		1,450,405	631,958	1,191,072	1,661,896	792,016	577,847
1c	Indirect public support			335,500	370,423
1d	Government contributions (grants)				297,310	10,000
1e cash	Contributions, gifts, grants, and similar amounts received		1,391,205	967,458	1,858,805	1,671,896	792,016	577,847
1e non-cash	Contributions, gifts, grants, and similar amounts received		59,200
2	Program services revenue including government fees and contracts
3	Membership dues and assessments		775	2,000
4	Interest on savings and temporary cash investments		338	107	152	23
5	Dividends and interest from securities
6a	Gross rents
6b	Less rental expenses
6c	Net rental income or (loss)
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
8Bb	Less cost of goods sold
8d	Net gain or (loss) from sales of assets other than inventory
9a	Gross revenue from special events and activities
9b	Less direct expenses other than fundraising expenses
9c	Net income or (loss) from special events
10a	Gross sales of inventory, less return and allowances
10b	Less cost of goods sold
10c	Gross profit or (loss) from sales of inventory
11	Other revenue
990T-3	Net income from unrelated business activities
12	Total revenue		1,451,518	969,565	1,858,957	1,671,919	792,016	577,847
13	Program services expenses		837,387	805,614	1,220,803	1,183,853	704,212	389,677
14	Management and general expenses		171,766	118,332	178,162	221,643	147,388	73,903
15	Fundraising expenses		405,002	162,380	340,961	214,177	85,106	17,271
16	Payments to affiliates
17	Total expenses		1,414,155	1,086,326	1,739,926	1,619,673	936,706	480,851
18	Excess or (deficit) for the year		37,363	-116,761	119,031	52,246	-144,690	96,996
19	Net assets or fund balances at beginning of year		6,822	123,583	4,552	-47,694	96,996
20	Other changes in net assets or fund balances
21	Net assets or fund balances at end of year		44,185	6,822	123,583	4,552	-47,694	96,996
Analysis of income-producing activities [From Part 7 of 990 filings]
N/A
Statement of functional expenses [From Part 2 of 990 filings]
Line	Description		2007	2006	2005	2004	2003	2002	Comment
22 cash	Grants and allocations			28,544	550,649	993,124	536,488	265,902
22 non-cash	Grants and allocations
23A	Specific assistance to individuals
24A	Benefits paid to or for members
25Aa	Compensation of officers, directors, etc.		98,022	42,130	57,277
25Ab	Compensation of former officers, directors, etc.
26A	Other salaries and wages		343,860	310,296	165,720
27A	Pension plan contributions
28A	Other employee benefits
29A	Payroll taxes		33,048	35,528	20,803
	Sum of salary-related expenses		474,930	387,954	243,800
90b	Number of employees		7	15	2	0	0	0
30A	Professional fundraising fees
31A	Accounting fees		28,139	8,030	13,564	30,073	18,372	6,194
32A	Legal fees		1,521	5,517	17,738	4,656	10,425	9,804
33A	Supplies		42,202	70,812	16,884	7,770	8,733	1,135
34A	Telephone						86
35A	Postage and shipping		15,929	5,972	11,203	5,071	92
36A	Occupancy		171,449	137,527	98,001				2005 (): "The Organization is obligated under a long-term non cancelable operating lease for its detoxification facility in New York, which expires September 30, 2007."
37A	Equipment rental and maintenance						10,684
38A	Printing and publications		44,230	43,638	25,433	41,355	53,124	1,886
39A	Travel		74,559	52,265	109,240	85,925	91,713	30,320
40A	Conferences, conventions, and meetings		307,981	6,401	183,022	104,871	38,676	20,180
41A	Interest
42A	Depreciation, depletion, etc.		414
43A	Other expenses not covered above		252,801	339,666	470,392	346,828	168,313	145,430
44A	Total functional expenses		1,414,155	1,086,326	1,739,926	1,619,673	936,706	480,851
Other expenses [From Part II/Line 43 of 990 filings]
	Raw statement - corrected		2007	2006	2005	2004	2003	2002	Comment
	Administrative support services					114,078	43,799		2004 (): There is a disclosure that $114,078 was paid to FASE 2003 (): There is a disclosure that $109,945 was paid to FASE ($13,144 not reported here)
	Bank and credit card charges		10,433	4,864	5,776	4,205	1,392	55
	Clinic supplies				26,227
	Consulting services				56,339	134,625	69,216
	Insurance		8,085	6,845	2,891
	Laboratory testing		1,594	5,909	8,037
	Licenses, fees and taxes			1,500	1,470	120	70
	Medical services		105,934	131,468	88,456
	Membership, dues and fees					656	384
	Office and miscellaneous		6,270
	Outside services				120,185
	Photographic services						450
	Professional fees			16,274
	Project support/rsrch coord		18,135	58,159	139,920	93,144	53,002	145,375	2006 (): There is a disclosure that $10,832 was paid to ABLE, and $47,327 was paid to FASE (total: $58,159) 2005 (): There is a disclosure that $38,832 was paid to ABLE, and $101,088 was paid to FASE (total: $139,920) 2004 (): There is a disclosure that $71,679 was paid to ABLE (if we subtract missing $13,144 to balance FASE's disclosed amount of 2003 , we obtain $80,000 at this line, but now we have $8,321 extra) 2003 (): There is a disclosure that $109,945 was paid to FASE ($13,144 missing from disclosed amount, may have been reported in 2004)
	Promotion, PR and marketing		70,075	3,052	20,141
	Repairs and maintenance		9,315	30,972
	Research consulting services		1,030	25,134
	Staff training			1,979	950
	Technical consulting services		5,826	32,884
	Utilities		16,104	20,626
Grants and allocations [From Part II/Line 22 of 990 filings]
	Grantees	Statement	2007	2006	2005	2004	2003	2002	Comment
	Downtown Medical, P.C.	Delivery of detoxification procedure			364,100	801,177	536,488
		Response to requests from NYC rescue workers and health and safety officers that a medical facility be established in New York						265,902
	Dr. Steven Lager, DO	Delivery of detoxification procedure			111,100	173,300
	Foundation for Advancements in Science and Education	Detoxification proj				3,530
	HealthMed	Detoxification proj				15,117
	University at Albany School of Public Health	Detox pgm research		20,000
	Various contractors	Detox facil buildout		8,544	75,449
Payments to affiliates [From Part I/Line 16 of 990 filings]
N/A
Balance sheets [From Part 4 of 990 filings]
Line	Description		2007	2006	2005	2004	2003	2002	Comment
45B	Cash – non-interest-bearing		45,806	17,602	123,583	154,552	2,306	96,996
46B	Savings and temporary cash investments
47Ba	Accounts receivable
47Bb	Less: allowance for doubtful accounts
47Bc	Accounts receivable net of doubful accounts
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
51Bb	Less: allowance for doubtful accounts
51Bc	Other notes and loans receivable net of doubtful accounts
52B	Inventories for sale or use
53B	Prepaid expenses and deferred charges
54B	Investments – publicly-traded securities
54Bb	Investments – other securities
55Ba	Investments – land, buildings, and equipment: basis
55Bb	Less: accumulated depreciation
55Bc	Investments – land, buildings, and equipment net of accumulated depreciation
56B	Investments – other
57Ba	Land, buildings, and equipment: basis		1,243
57Bb	Less: accumulated depreciation		414
57Bc	Land, buildings, and equipment net of accumulated depreciation		829
58B	Other assets		1,215
59B	Total assets		47,850	17,602	123,583	154,552	2,306	96,996
60B	Accounts payable and accrued expenses
61B	Grants payable
62B	Deferred revenue
63B	Loans from officers, directors, trustees, and key employees
64Ba	Tax-exempt bond liabilities
64Bb	Mortgages and other notes payable			10,780		150,000	50,000		2004 (): "Bulldog Capital Management LP / Ron and Mimi Pollack" 2003 (): "Bulldog Capital Management LP"
65B	Other liabilities		3,665
66B	Total liabilities		3,665	10,780		150,000	50,000
67B	Unrestricted		44,185	6,822	33,344	-108,448	-47,694
68B	Temporarily restricted				90,239	113,000
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							96,996
73B	Total net assets or fund balances		44,185	6,822	123,583	4,552	-47,694	96,996
Statement of program service accomplishments [From Part III of 990 filings]
			2007	2006	2005	2004	2003	2002	Comment
To provide information in implementing the detoxification procedure developed by L. Ron Hubbard
Detailed statements
Grants				28,544	550,649	993,124	536,488	265,902
Expenses			837,387	777,070	670,154	190,729	167,724	123,775
Total expenses			837,387	805,614	1,220,803	1,183,853	704,212	389,677
Selected statistics
NYRWDP: Individuals who received detox services - cumulative				900	500	382	200
NYRWDP: Individuals who received detox services				249

People/corporations linked to the entity

[From various sources]

Notes

• The 990 filings were audited by Roland W. Fink, CPA. Mr. Fink is mentioned in Tom Cruise: Committing Career Suicide? (Fox News, 2007): "Dubbed the 'New York Rescue Workers Detoxification Project,' the program got tax-free status, and Cruise and Scientology used a California CPA named Roland Fink, who happened to be a Scientologist, to vouch for them in writing as an 'independent auditor'."
• In 2005 () and 2004 (), there is a disclosure in the "Notes to financial statements" that "5% of contributions received" are paid to ABLE for "management, program and fundraising support." This agreement with ABLE was reportedly effective January 1st, 2004, and subject to automatic annual renewal.
• The "detox progam" used in the "New York Rescue Workers Detoxification Project" is actually the Purification Rundown, a Scientology faith-based practice:
  The Purification Rundown is a Spiritual activity based on and administered according to the doctrine and practices of the religion of Scientology as set forth in the writings of L. Ron Hubbard and adopted by the Church. No part of the Rundown is intended as the diagnosis, prescription for, or treatment of any bodily or physical condition or ill.

  — The boards of directors of the Churches of Scientology, HCO Bulletin of 21 May 1980, "Purification Rundown Case Data" [here's another transcript]