2024-11-12T19:14:18-06:00 2023-12-31 410746749 CLIFTONLARSONALLEN LLP 1925 CENTURY PARK E 16TH FLOOR LOS ANGELES CA 90067 990 2023-01-01 954188814 ASSOCIATION FOR BETTER LIVING AND EDUCATION INTERNATIONAL ASSO 3239603530 7065 HOLLYWOOD BLVD LOS ANGELES CA 90028 JOAN TOFIL TREASURER 3239603530 2024-11-06 1 0 OLGA ZARNEY P01473448 3102732501 2024-10-29 2023 2024-10-15 13:58:12Z ABLE INTERNATIONAL SHANNON WALKER 7065 HOLLYWOOD BLVD LOS ANGELES CA 90028 1941064 0 X WWW.ABLE.ORG X 1989 CA TO RID THE WORLD OF ITS MOST DEVASTATING SOCIAL ILLS -- DRUGS, CRIME, ILLITERACY AND IMMORALITY. 3 2 23 85 0 0 124187 109266 1631498 1504176 33842 144014 47372 83387 1836899 1840843 267485 233156 0 0 152526 125982 0 0 2368 1591706 1465009 2011717 1824147 -174818 16696 7650762 7171966 848972 434859 6801790 6737107 TO RID THE WORLD OF ITS MOST DEVASTATING SOCIAL ILLS -- DRUGS, CRIME, ILLITERACY AND IMMORALITY. 0 0 876987 225208 1504176 ABLE DIRECTS, COORDINATES AND SUPPORTS THE EFFORTS OF NARCONON INTERNATIONAL, APPLIED SCHOLASTICS INTERNATIONAL, CRIMINON INTERNATIONAL AND THE WAY TO HAPPINESS FOUNDATION TO IMPROVE THE IMPLEMENTATION OF ABLE PROGRAMS AND STANDARDS, TO EXPAND THE NUMBER OF SOCIAL BETTERMENT CENTERS AND GROUPS, AND TO ASSIST COMMUNITIES WORLDWIDE WITH SOCIAL BETTERMENT PROGRAMS AND SOLUTIONS TO ADDRESS THEIR LOCAL CHALLENGES. 103036 7949 83387 ABLE CREATES AND PUBLISHES MATERIALS FOR USE IN SOCIAL BETTERMENT PROGRAMS. SUCH PUBLICATIONS INCLUDE DRUG REHABILITATION MATERIALS, ADMINISTRATIVE POLICIES, FORMS AND MANUALS TO ASSIST STAFF OF NARCONON CENTERS TO EFFECTIVELY REHABILITATE ADDICTS, AND EDUCATION BOOKS, STUDY GUIDES, BOOKLETS AND LITERACY MATERIALS FOR USE IN SCHOOLS, TUTORING CENTERS AND EDUCATIONAL INSTITUTIONS TO CREATE COMPETENT LIFELONG LEARNERS. AND IN THE FIELD OF MORAL CHARACTER ABLE'S PUBLICATIONS INCLUDE INMATE CORRESPONDENCE COURSES, STUDY BOOKLETS AND MATERIALS FOR CRIMINAL REFORM WHILE ADDITIONALLY ASSISTING THE WAY TO HAPPINESS FOUNDATION TO PUBLISH THE BOOK THE WAY TO HAPPINESS IN MORE THAN 117 LANGUAGES IN OVER 185 NATIONS INTERNATIONALLY. 611833 ABLE CONDUCTS BROAD PUBLIC INFORMATION CAMPAIGNS PROMOTING EDUCATION AND LITERACY, DRUG AWARENESS AND ADDICTION PREVENTION AND REHABILITATION AS WELL AS COMMON SENSE MORAL VALUES BY REACHING MILLIONS OF PEOPLE THROUGH WEBSITES, INTERNET ADVERTISEMENTS, EDUCATIONAL ARTICLES, PUBLIC SERVICE ANNOUNCEMENTS AND PUBLICATIONS FOR EACH OF ITS INTERNATIONAL SOCIAL BETTERMENT ORGANIZATIONS AS WELL AS MANY OF THEIR LICENSEES. 1591856 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 1 1 1 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 8 0 1 23 1 0 0 0 0 0 0 0 0 0 0 X 3 2 0 0 0 0 0 1 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 CA X JOAN TOFIL 3239603530 7065 HOLLYWOOD BLVD LOS ANGELES CA 90028 SHANNON WALKER PRESIDENT/DIRECTOR 60.00 X X 4847 0 3031 ELENA FILOSCIA TRUSTEE/NON-OFFICER EMPLOYEE 60.00 X 4603 0 1052 LARISSA CARTWRIGHT DIRECTOR 0.25 X 0 0 0 LYNNE SHAPE DIRECTOR 0.25 X 0 0 0 SARAH FESHBACH TRUSTEE 0.25 X 0 0 0 SCOTT WALDROFF TRUSTEE 0.25 X 0 0 0 JOAN TOFIL TREASURER 60.00 X 4604 0 862 TIMOTHY LOMAS SECRETARY 60.00 X 4320 0 1679 RUBINA QURESHI VICE PRESIDENT 60.00 X 4641 0 1911 23015 0 8535 0 0 0 0 0 X 109266 109266 PROGRAM SERVICE FEES 900099 1504176 1504176 1504176 144014 144014 183608 100221 83387 83387 1840843 1587563 0 144014 88005 88005 145151 145151 23015 15260 7540 215 63737 38693 25044 31324 19348 11897 79 7906 4883 3003 20 54368 45145 9223 112412 69279 42851 282 439579 439579 121656 85032 36410 214 13557 13557 215609 144307 70011 1291 58826 50778 8006 42 35226 24919 10120 187 15320 9464 5818 38 BAD DEBT EXPENSE 398456 398456 1824147 1591856 229923 2368 4536312 4477128 716526 737142 507498 171291 87797 76893 35411 9605 4296901 2631859 1696393 1665042 70825 34865 7650762 7171966 737455 237970 2271 138969 38421 23055 70825 34865 848972 434859 X 6790057 6730919 11733 6188 6801790 6737107 7650762 7171966 X 16696 -203 -81176 X 0 1 X 1 0 X 630471 112508 95371 124187 109266 1071803 630471 112508 95371 124187 109266 1071803 82373 989430 15335 4603 824 32841 144014 197617 99017 443 835 251 29464 130010 1399430 9723087 0.70700 0.83240 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS INCOME - 2019 AMOUNT: $ 99,017. 2020 AMOUNT: $ 443. 2021 AMOUNT: $ 835. 2022 AMOUNT: $ 251. 2023 AMOUNT: $ 0. CURRENCY EXCHANGE - 2023 AMOUNT: $ 1,388. PROPERTY TAX REFUND - 2023 AMOUNT: $ 28,076. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1315032 1315032 1643198 1311218 331980 1338671 1320641 18030 0 0 1665042 LEASE LIABILITY - OPERATING 34865 34865 X 2328704 358176 129685 487861 1840843 0 1840843 2393386 441713 203 127323 569239 1824147 0 1824147 PART X, LINE 2: ABLE HAS EVALUATED ITS TAX POSITIONS AND THE CERTAINTY AS TO WHETHER THOSE TAX POSITIONS WILL BE SUSTAINED IN THE EVENT OF AN AUDIT BY TAXING AUTHORITIES AT THE FEDERAL AND STATE LEVEL. IT HAS DETERMINED THAT ALL INCOME TAX POSITIONS ARE MORE LIKELY THAN NOT (GREATER THAN 50% CHANCE) OF BEING SUSTAINED UPON POTENTIAL AUDIT OR EXAMINATION; THEREFORE, NO RECOGNITION OR DISCLOSURE OF UNCERTAIN INCOME TAX POSITIONS IS REQUIRED IN THE FINANCIAL STATEMENTS. PART XI, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 100,221. CURRENCY ECHANGE GAIN 1,388. PROPERTY TAX REFUND 28,076. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOOD SOLD 100,221. PROPERTY TAX REFUND 28,076. FRINGE BENEFIT -974. 0 EAST ASIA GRANTS & CONTRIBUTIONS DRUG REHABILITATION PROGRAMS 60171 EAST ASIA GRANTS & CONTRIBUTIONS DETOXIFICATION PROGRAMS 25750 EUROPE PROGRAM SERVICES DRUG REHABILITATION PROGRAMS 13902 EUROPE 0 1 GRANTS & CONTRIBUTIONS DRUG REHABILITATION PROGRAMS 40337 EUROPE PROGRAM SERVICES ASSISTANCE TO SOCIAL BETTERMENT GROUPS 459466 MIDDLE EAST GRANTS & CONTRIBUTIONS LITERACY & EDUCATION PROGRAM 12991 SUBSAHARAN AFRICA GRANTS & CONTRIBUTIONS DRUG REHABILITATION PROGRAMS 10944 0 1 0 0 0 1 623561 0 623561 EAST ASIA DETOXIFICATION PROGRAMS 25750 EFT 0 EAST ASIA DRUG REHABILITATION PROGRAMS 60171 EFT 0 EUROPE DRUG REHABILITATION PROGRAMS 40337 EFT 0 MIDDLE EAST LITERACY & EDUACTION PROGRAM 0 12991 EDUCATIONAL BOOKS BOOK SUB-SAHARAN AFRICA DRUG REHABILITATION PROGRAMS 10944 EFT 0 0 0 0 0 0 0 PART 1 LINE 2 REQUESTS FOR FUNDING ARE APPROVED BY THE EXECUTIVE COMMITTEE OF THE ORGANIZATION. GRANTEES SEND IN REPORTS OF RESULTS, INCLUDING TESTIMONIALS, STATISTICS ASSOCIATED WITH THE PROGRAM AND OTHER RELEVANT INFORMATION WHICH IS KEPT ON FILE. 1 NARCONON INTERNATIONAL 7065 HOLLYWOOD BLVD LOS ANGELES CA 90028 952769582 501(C)3 9324 22787 DRUG REHABILITATION PROGRAMS SOCIAL BETTERMENT PROPERTIES INC 1710 IVAR AVE LOS ANGELES CA 90028 861067526 501(C)3 10442 0 DRUG REHABILITATION FACILITY APPLIED SCHOLASTICS INTERNATIONAL 11755 RIVERVIEW DR SAINT LOUIS MO 63138 237250829 501(C)3 9963 0 EDUCATION AND LITEREACY PROGRAMS FOUNDATION FOR ADVANCEMENTS IN SCIENCE & EDUCATION 2400 N LINCOLN AVE ALTADENA CA 91001 953711811 501(C)3 7165 0 DETOXIFICATION PROGRAM NARCONON OF OKLAHOMA 11755 RIVERVIEW DR SAINT LOUIS MO 63138 731589280 501(C)3 21705 0 DRUG REHABILITATION FACILITY AND OPERATIONS 5 PART 1 LINE 2 REQUESTS FOR FUNDING ARE APPROVED BY THE EXECUTIVE COMMITTEE OF THE ORGANIZATION. GRANTEES SEND IN REPORTS OF RESULTS INCLUDING TESTIMONIALS, STATISTICS ASSOCIATED WITH THE PROGRAM AND OTHER RELEVANT INFORMATION WHICH IS KEPT ON FILE. FORM 990, PART VI, SECTION A, LINE 7A ABLE HAS A BOARD OF TRUSTEES WHOSE SOLE FUNCTION IS THE SELECTION AND REMOVAL OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION CIRCULATES THE FINAL DRAFT OF FORM 990 TO THE BOARD FOR REVIEW. ANY QUESTIONS OR CORRECTIONS ARE ADDRESSED BEFORE FILING, IN ADDITION, THE ORGANIZATION'S OUTSIDE COUNSEL ALSO REVIEWS THE 990 TAX FORM RETURN BEFORE FILING. FORM 990, PART VI, SECTION B, LINE 12C OFFICERS, DIRECTORS, TRUSTEES AND KEY EMPLOYEES ARE SURVEYED ANNUALLY FOR ANY POTENTIAL CONFLICTS OF INTEREST WHICH IS DOCUMENTED IN BOARD MINUTES. EACH OFFICER, DIRECTOR, TRUSTEE AND KEY EMPLOYEE IS AWARE OF ABLE'S POLICY THAT THEY ARE REQUIRED TO REPORT TO THE BOARD ANY POTENTIAL CONFLICTS OF INTEREST AS SOON AS THEY BECOME AWARE OF THEM. IF ANY CONFLICT OF INTEREST ARISES, THE BOARD, EXCLUDING ANY INTERESTED PARTIES, VOTES ON ANY NECESSARY ACTIONS OR RESOLUTIONS. FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION OF ABLE'S STAFF MEMBERS WHO ALSO SERVE AS OFFICERS, DIRECTORS OR KEY EMPLOYEES WAS SET BY A DISINTERESTED VOTE OF THE BOARD OF DIRECTORS AND DOCUMENTED CONTEMPORANEOUSLY. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE ON REQUEST. FORM 990, PART VII, SECTION A, LINE 1D OFFICERS, DIRECTORS AND TRUSTEES WHO ARE ALSO EMPLOYEES ARE COMPENSATED ONLY FOR THEIR DUTIES AS EMPLOYEES AND NOT FOR THEIR DUTIES AS OFFICERS, DIRECTORS OR TRUSTEES. FORM 990, PART XI, LINE 9: CURRENCY EXCHANGE 1,388. OFFICER/DIRECTOR FRINGE BENEFIT 973. GRANT PAYABLE (USE OF FACILITY) -83,537.