Narconon Fresh Start (formerly, Narconon Southern California): Form 990 filings

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At a glance
Revenue, expenses, and changes in net assets or funds balances
Analysis of income-producing activities
Statement of functional expenses
Other expenses
Grants and allocations
Payments to affiliates
Balance sheets
Statement of program service accomplishments
People/corporations linked to the entity
Notes

General information

Quickcard: Narconon Fresh Start (formerly, Narconon Southern California)

Employer Identification Number (EIN):

33-0911677

Stated primary purpose ()

"Rehabilitation and prevention of substance abuse."

Address (as of 2011):

6161 Santa Monica Boulevard, 208
Los Angeles, CA
90038-4406
United States

Main web site:

www.usnodrugs.com

At a glance

Narconon Fresh Start (formerly, Narconon Southern California): Revenue/expenses

Narconon Fresh Start (formerly, Narconon Southern California): Assets/liabilities

Revenue, expenses, and changes in net assets or funds balances [From Part 1 of 990 filings]
Line	Description		2007	2006	2005	2004	2003	2002	2001	2000	Comment
1a	Contributions to donor advised funds
1b	Direct public support		89,297	328,387	83,155	4,325	13,360	15,514	469,324	4,108
1c	Indirect public support				56,492	5,000	10,500
1d	Government contributions (grants)
1e cash	Contributions, gifts, grants, and similar amounts received		89,297	328,387	139,647	9,325	23,860	15,514	469,324	1,658
1e non-cash	Contributions, gifts, grants, and similar amounts received									2,450
2	Program services revenue including government fees and contracts		11,699,969	10,825,702	9,439,180	6,272,662	4,936,192	3,615,941	2,286,902	799,231
3	Membership dues and assessments
4	Interest on savings and temporary cash investments		4,497	7,437	2,861	90	97	210	3,533	7
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		1,000
8Bb	Less cost of goods sold		659
8d	Net gain or (loss) from sales of assets other than inventory		341
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		226,452	225,059	204,939	156,328	143,123	92,630	60,722	38,145
10b	Less cost of goods sold		110,513	118,340	104,033	86,057	77,812	65,793	48,005	17,157
10c	Gross profit or (loss) from sales of inventory		115,939	106,719	100,906	70,271	65,311	26,837	12,717	20,988
11	Other revenue				61,992	77,462	6,511	4,690	5,323
990T-3	Net income from unrelated business activities
12	Total revenue		11,910,043	11,268,245	9,744,586	6,429,810	5,031,971	3,663,192	2,777,799	824,334
13	Program services expenses		9,308,034	8,175,503	6,348,253	3,771,183	3,121,700	2,293,401	1,574,693	670,191
14	Management and general expenses		2,199,757	1,521,015	1,097,070	1,935,406	1,327,380	1,056,838	440,739	84,866
15	Fundraising expenses		5,085	44,537	18,114	43,411	32,693	22,450	2,841	1,168
16	Payments to affiliates		1,116,181	1,029,807	842,042	555,629	426,430	331,357	223,556	75,728
17	Total expenses		12,629,057	10,770,862	8,305,479	6,305,629	4,908,203	3,704,046	2,241,829	831,953
18	Excess or (deficit) for the year		-719,014	497,383	1,439,107	124,181	123,768	-40,854	535,970	-7,619
19	Net assets or fund balances at beginning of year		2,243,041	1,745,658	807,932	683,751	559,983	600,837	64,867
20	Other changes in net assets or fund balances				-501,381					72,486	2005 (): "Conversion to accrual basis" 2000 (): "Net assets contributed by Narconon International"
21	Net assets or fund balances at end of year		1,524,027	2,243,041	1,745,658	807,932	683,751	559,983	600,837	64,867
Analysis of income-producing activities [From Part 7 of 990 filings]
	Raw statement - corrected		2007	2006	2005	2004	2003	2002	2001	2000	Comment
	Drug rehabilitation services		11,699,969	10,825,702	9,439,180	6,272,662	4,936,192	3,615,941	2,286,902	799,080
	Referral commissions				61,992	77,462	6,511	4,690	5,323	151
	Sales of materials used in anti-drug programs		115,939	106,719	100,906	70,271	65,311	26,837	12,717	20,988
Statement of functional expenses [From Part 2 of 990 filings]
Line	Description		2007	2006	2005	2004	2003	2002	2001	2000	Comment
22 cash	Grants and allocations		79,283	3,050	3,895		5,500		19,240	4,623
22 non-cash	Grants and allocations									147,936
23A	Specific assistance to individuals
24A	Benefits paid to or for members
25Aa	Compensation of officers, directors, etc.		467,297	553,827	489,502	307,830	260,095	162,773	131,910	70,952
25Ab	Compensation of former officers, directors, etc.		188,514
26A	Other salaries and wages		3,927,356	3,010,129	2,221,341	1,686,038	1,251,461	1,033,048	510,470	143,648
27A	Pension plan contributions
28A	Other employee benefits		117,570	119,074	73,057	73,561	56,970	42,327	21,691	1,362
29A	Payroll taxes		397,775	321,866	256,923	191,728	136,075	89,521	61,696	18,470
	Sum of salary-related expenses		5,098,512	4,004,896	3,040,823	2,259,157	1,704,601	1,327,669	725,767	234,432
90b	Number of employees		123	110	87	64	62	52	22	n/a
30A	Professional fundraising fees
31A	Accounting fees		81,442	79,669	19,516	21,800	17,787	5,707	10,677	650
32A	Legal fees		45,551	144,928	45,461	58,221	18,313	2,930	3,814
33A	Supplies		190,449	247,273	220,837	178,734	105,909	119,621	62,010
34A	Telephone		245,578	253,178	207,866	156,281	135,103	108,787	91,817	20,778
35A	Postage and shipping		83,602	93,727	68,461	26,481	26,416	40,107	49,746	21,432
36A	Occupancy		1,573,010	882,343	711,786	722,353	571,992	471,345	410,474	129,963
37A	Equipment rental and maintenance		1,224	4,682	3,954	6,392	6,956	6,759	4,608	953
38A	Printing and publications		12,557	43,749	20,032	15,305	11,360	13,102	15,068	4,172
39A	Travel		424,956			53,268	14,734	21,196	70,340	8,917
40A	Conferences, conventions, and meetings		2,750
41A	Interest		526,441	477,695	289,486	82,741	61,912	63,501	22,607	1,328
42A	Depreciation, depletion, etc.		312,470	222,529	156,324	96,316	66,474	46,602	19,913	4,302
43A	Other expenses not covered above		2,835,051	3,283,336	2,674,996	2,072,951	1,734,716	1,145,363	512,192	176,739
44A	Total functional expenses		11,512,876	9,741,055	7,463,437	5,750,000	4,481,773	3,372,689	2,018,273	756,225
Other expenses [From Part II/Line 43 of 990 filings]
	Raw statement - corrected		2007	2006	2005	2004	2003	2002	2001	2000	Comment
	Amortization		3,211	3,211	16,556	2,616	1,219	222
	Bank and credit card fees		149,016	111,667	98,843	88,218	67,258	52,288	32,363	8,684
	Client costs - course mat'ls							5,895	881
	Client medical			539,905	579,845	516,980	426,372	157,546	86,636
	Dissemination		237,258	215,367	124,650	159,376	290,682	263,969	74,715	36,894
	Drug rehab pgm delivery costs		1,797,232
	Food			986,269	785,952	532,412	359,890	251,321	155,271
	Insurance		109,950	85,764	145,013	104,743	26,981	5,242	29,633
	Licenses and permits		5,061	3,466
	Office and administrative									10,640
	Operating supplies					31,447	12,144
	Other client costs						52,929	17,892	1,553
	Other program costs			73,882	72,506	42,197
	Other staff costs						10,654
	Outside services				352	29,136	31,790		7,488	7,130
	Payroll service					11,334
	Penalties								50
	Professional fees			41,514
	Property taxes						9,192		7,617
	Referral commissions		408,749	271,758	113,729	49,510	33,978	33,011	27,672	100
	Rehab program delivery costs									96,677
	Repairs and maintenance			144,402	134,911	89,723	102,011	65,343	30,759	8,478
	Staff enhancement		120,370	192,892	69,569	101,433	50,145	74,613	42,093	8,136
	Taxes				1,562	10,307		1,609
	Taxes, dues and fees		4,204	21,784
	Travel and transportation			338,342	318,664	131,156	92,222	91,709
	Utilities			209,193	169,162	139,847	138,855	98,096
	Vitamins			43,920	43,682	32,516	28,394	26,607	15,461
Grants and allocations [From Part II/Line 22 of 990 filings] 25 grants under $2,000 not shown. For a list of all grants, see detailed transactions.
	Grantees	Statement	2007	2006	2005	2004	2003	2002	2001	2000	Comment
	Association for Better Living and Education International	Public awareness of rehab program					3,000		2,500
	Church of Scientology Flag Service Organization, Inc. (FSO)	Public awareness	3,000
	Friends of Narconon, International	Education							2,800
	Mojave Academy	Public awareness	7,100
	Narconon Astore	Public awareness	2,000
	Narconon Colombia	Public awareness	2,250
	Narconon Dimitovgrad	Public awareness	9,958
	Narconon International	Expenses paid on behalf of Narconon International								147,936
	Narconon International	Grants								2,988
	Narconon Kazakhstan	Public awareness	4,713
	Narconon Kiev	Public awareness	3,259
	Narconon Krasnojarsk	Public awareness	5,709
	Narconon Miracles	Public awareness	5,000
	Narconon Nepal	Public awareness	2,500
	Narconon Taiwan	Public awareness	2,773
	Narconon Tirol	Public awareness	20,336
	Narconon Victoria Drug Education Services	Public awareness	3,100
	Oak Grove Community Church	Public awareness of rehab program					2,000
	U.S. IAS Members' Trust	Promotion of drug abuse solutions							8,340
	Warner Springs Unified School District	Education							5,000
Payments to affiliates [From Part I/Line 16 of 990 filings]
	Affiliates	Statement	2007	2006	2005	2004	2003	2002	2001	2000	Comment
	Narconon International	Trademark license fees	1,116,181	1,029,807	842,042	555,629	426,430	331,357	223,556	75,728
Balance sheets [From Part 4 of 990 filings]
Line	Description		2007	2006	2005	2004	2003	2002	2001	2000	Comment
45B	Cash – non-interest-bearing		274,833	354,551	282,312		-8,935	53,980	118,831	32,712
46B	Savings and temporary cash investments		71,980	423,363	694,960
47Ba	Accounts receivable		136,000	142,046
47Bb	Less: allowance for doubtful accounts
47Bc	Accounts receivable net of doubful accounts		136,000	142,046
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								5,963
51Bb	Less: allowance for doubtful accounts
51Bc	Other notes and loans receivable net of doubtful accounts								5,963
52B	Inventories for sale or use							4,947	3,491	4,279
53B	Prepaid expenses and deferred charges		145,417	63,900	73,869	8,452	1,655	1,272
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		8,469,369	8,049,200	7,040,060	3,670,137	1,460,819	1,223,066	985,151	47,807
57Bb	Less: accumulated depreciation		924,404	612,462	391,110	237,666	138,734	70,819	24,217	4,304
57Bc	Land, buildings, and equipment net of accumulated depreciation		7,544,965	7,436,738	6,648,950	3,432,471	1,322,085	1,152,247	960,934	43,503
58B	Other assets		652,259	552,336	316,816	50,318	13,400	7,786	19,308	3,560
59B	Total assets		8,825,454	8,972,934	8,016,907	3,491,241	1,328,205	1,220,232	1,108,527	84,054
60B	Accounts payable and accrued expenses		1,129,912	363,238	219,172
61B	Grants payable
62B	Deferred revenue		32,000	78,000	88,500
63B	Loans from officers, directors, trustees, and key employees
64Ba	Tax-exempt bond liabilities
64Bb	Mortgages and other notes payable		5,989,337	6,199,949	5,900,554	2,521,752	507,641	543,731	428,350	987
65B	Other liabilities		150,178	88,706	63,023	161,557	136,813	116,518	79,340	18,200
66B	Total liabilities		7,301,427	6,729,893	6,271,249	2,683,309	644,454	660,249	507,690	19,187
67B	Unrestricted		1,524,027	2,243,041	1,745,658
68B	Temporarily restricted
69B	Permanently restricted
70B	Capital stock, trust principal, or current funds							559,983
71B	Paid-in or capital surplus, or land, building, and equipment fund
72B	Retained earnings, endowment, accumulated income, or other funds					807,932	683,751		600,837	64,867
73B	Total net assets or fund balances		1,524,027	2,243,041	1,745,658	807,932	683,751	559,983	600,837	64,867
Statement of program service accomplishments [From Part III of 990 filings]
			2007	2006	2005	2004	2003	2002	2001	2000	Comment
Drug education
Detailed statements						html or	html or	html or
Grants
Expenses			75,747	38,208		31,606	24,817	19,483	43,193	16,490
Total expenses			75,747	38,208		31,606	24,817	19,483	43,193	16,490
Selected statistics
School children lectured				15,000		15,000	15,000	12,465	3,918	910
Drug rehabilitation
Detailed statements					html or	html or	html or	html or
Grants					3,895				19,240	152,559
Expenses			8,471,427	7,419,620	4,950,887	2,497,272	2,161,138	1,961,751	1,485,857	485,875
Total expenses			8,471,427	7,419,620	4,954,782	2,497,272	2,161,138	1,961,751	1,505,097	638,434
Selected statistics
Individuals who completed the program				300	200	450	275	220	61	27
Public awareness
Detailed statements					html or	html or	html or	html or
Grants			79,283	3,050
Expenses			681,577	714,625	1,393,471	1,242,305	935,745	312,167	26,403	15,267
Total expenses			760,860	717,675	1,393,471	1,242,305	935,745	312,167	26,403	15,267
Selected statistics
Brochures, promotional fliers				350,000	300,000	300,000	300,000	300,000	228,000	130,000
Visits to web sites				5,000,000	4,000,000	4,000,000	2,000,000