General information

Quickcard: Applied Scholastics of Orange County

Employer Identification Number (EIN):

33-0631479

Stated primary purpose ()

"To increase the skills of professional educators, parents and students in dealing with negative family issues using the study technology under trademark license from Applied Scholastics International."

Address (as of 2005):

P.O. Box 17457
Anaheim, CA
92817
United States

At a glance

Revenue, expenses, and changes in net assets or funds balances [From Part 1 of 990 filings]
Line	Description		2005	2004	2003	2002	Comment
1a	Contributions to donor advised funds
1b	Direct public support		6,180	63,625	27,479	70,420
1c	Indirect public support				21,400
1d	Government contributions (grants)
1e cash	Contributions, gifts, grants, and similar amounts received		4,094	63,625	27,479	49,370
1e non-cash	Contributions, gifts, grants, and similar amounts received		2,086		21,400	21,050
2	Program services revenue including government fees and contracts		72,453	227,216	161,605	51,826
3	Membership dues and assessments
4	Interest on savings and temporary cash investments
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		183,876
8Bb	Less cost of goods sold		29,347
8d	Net gain or (loss) from sales of assets other than inventory		154,529
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		297	976	2,462	2,304
10b	Less cost of goods sold		164	483	1,119	1,208
10c	Gross profit or (loss) from sales of inventory		133	493	1,343	1,096
11	Other revenue		1,400
990T-3	Net income from unrelated business activities
12	Total revenue		234,695	291,334	211,827	123,342
13	Program services expenses		60,748	180,643	162,863	88,454
14	Management and general expenses		17,609	98,999	123,273	82,288
15	Fundraising expenses		2,608	11,844	10,715	12,215
16	Payments to affiliates					8,939
17	Total expenses		80,965	291,486	296,851	191,896
18	Excess or (deficit) for the year		153,730	-152	-85,024	-68,554
19	Net assets or fund balances at beginning of year		-153,730	-153,578	-68,554
20	Other changes in net assets or fund balances
21	Net assets or fund balances at end of year			-153,730	-153,578	-68,554
Analysis of income-producing activities [From Part 7 of 990 filings]
	Raw statement - corrected		2005	2004	2003	2002	Comment
	Goodwill transferred to affiliated organization		154,529
	Program fees		72,453	227,216	161,605	51,826
	Referral commissions		1,400
	Sales of books		133	493	1,343	1,096
Statement of functional expenses [From Part 2 of 990 filings]
Line	Description		2005	2004	2003	2002	Comment
22 cash	Grants and allocations
22 non-cash	Grants and allocations
23A	Specific assistance to individuals
24A	Benefits paid to or for members
25Aa	Compensation of officers, directors, etc.		6,378	21,260	13,156	27,164
25Ab	Compensation of former officers, directors, etc.
26A	Other salaries and wages		50,891	107,875	124,808	64,753
27A	Pension plan contributions
28A	Other employee benefits
29A	Payroll taxes		-26,393	13,025	14,587	9,906
	Sum of salary-related expenses		30,876	142,160	152,551	101,823
90b	Number of employees		4	10	7	0
30A	Professional fundraising fees
31A	Accounting fees		2,000	2,500	3,750
32A	Legal fees		2,607	1,645		15
33A	Supplies		484	1,670	3,933	2,615
34A	Telephone		4,357	12,403	9,822	3,869
35A	Postage and shipping		2,354	5,852	11,329	2,817
36A	Occupancy		17,000	64,281	60,834	59,974
37A	Equipment rental and maintenance		3,141	5,821	2,356
38A	Printing and publications		2,086	5,200	614
39A	Travel		11	149	153
40A	Conferences, conventions, and meetings		7	179	1,561	312
41A	Interest		1,759	6,207	2,028	102
42A	Depreciation, depletion, etc.			6,539	6,539	1,570
43A	Other expenses not covered above		14,283	36,880	41,381	9,860
44A	Total functional expenses		80,965	291,486	296,851	182,957
Other expenses [From Part II/Line 43 of 990 filings]
	Raw statement - corrected		2005	2004	2003	2002	Comment
	Advertising and promotion		3,415	2,050	10,921	2,468
	Bank service charges		262	142	141	56
	Credit card merchand fees		1,074	2,751	1,475	1,006
	Employee training					80
	Insurance			192	1,629	402
	Internet expense		2,695	2,317	736	198
	Licenses and fees		23	69	375
	Miscellaneous		-427	312
	Miscellaneous				23	776
	Other program expenses				1,531	501
	Professional fees				343
	Referral commissions		773	1,470	3,851	1,939
	Repairs and maintenance				4,195
	Room and boarding expense			2,700
	School delivery expenses			3,768
	Student funds			50
	Student transportation			652
	Trademark license fees		6,468	20,407	16,161		In 2002, this item was reported at line 16
	Workers compensation					2,434
Grants and allocations [From Part II/Line 22 of 990 filings]
N/A
Payments to affiliates [From Part I/Line 16 of 990 filings]
	Affiliates	Statement	2005	2004	2003	2002	Comment
	Applied Scholastics International	Trademark license fees				8,939
Balance sheets [From Part 4 of 990 filings]
Line	Description		2005	2004	2003	2002	Comment
45B	Cash – non-interest-bearing			356	5,130	1,962
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			4,656	5,139	6,178
53B	Prepaid expenses and deferred charges			18,233
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			42,795	42,795	21,395
57Bb	Less: accumulated depreciation			14,648	8,109	1,570
57Bc	Land, buildings, and equipment net of accumulated depreciation			28,147	34,686	19,825
58B	Other assets
59B	Total assets			51,392	44,955	27,965
60B	Accounts payable and accrued expenses			23,665	34,333	12,983
61B	Grants payable
62B	Deferred revenue			33,236	40,366	35,920
63B	Loans from officers, directors, trustees, and key employees			19,373	57,820	12,150
64Ba	Tax-exempt bond liabilities
64Bb	Mortgages and other notes payable			55,200	7,000	10,000
65B	Other liabilities			73,648	59,014	25,466
66B	Total liabilities			205,122	198,533	96,519
67B	Unrestricted
68B	Temporarily restricted
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			-153,730	-153,578	-68,554
73B	Total net assets or fund balances			-153,730	-153,578	-68,554
Statement of program service accomplishments [From Part III of 990 filings]
			2005	2004	2003	2002	Comment
Parenting workshop/tutoring/educational enhancement
Detailed statements
Grants
Expenses			60,748	180,643	162,863	88,454
Total expenses			60,748	180,643	162,863	88,454
Selected statistics
Parents who attended workshops			235	246	310	536
Parents serviced on parenting programs			4	40	49	9
Children and teens serviced on youth/tutoring programs			47	45	44	27

People/corporations linked to the entity

[From various sources]

Name	Relation	Duty	2005	2004	2003	2002
William (Billy) S. Chalmers	Director	Secretary				12,679
Roland W. Fink (CPA)	Contractor	Tax return preparer	✔	✔	✔	✔
George Gluchowski	Director	Director	0	0	0	0
Daniel Irwin	Director	Secretary	6,378	21,260	13,156
Roger A. Jones	Director	Chief financial officer				12,125
Michael Kroko	Director	Director	0	0	0	0
Darilyn Mackenzie	Director	Chief financial officer, treasurer	0	0	0
Joanne Takano Irwin	Director	Chief executive officer, director	0	0	0	2,360

Notes

In 2005 (), Applied Scholastics of Orange County ceased operations:

"The organization ceased operations and liquidated in 2005. All of the fixed assets were sold to Youth Specialist Centers, an affiliated organization, for $29,347 (their net book value). Additionally, Youth Specialist Centers assumed net liabilities of the organization totalling $154,529; such amount was reported as a sale of goodwill by the organization in this form 990."