2025-07-21T15:04:10-07:00 2024-12-31 931596537 Brett Bradbury CPA PC 3780 Kilroy Airport Way Suite 200 Long Beach CA 908062458 990 2024-01-01 330038377 Adult Children of Alcoholics World Service Organization ADUL 5625957831 PO Box 811 Lakewood CA 90714 Tamara Poppler Chairman 5625957831 2025-07-21 true true Brett Bradbury P01763136 5625171899 2024 2025-03-06 01:10:19Z Tamara Poppler PO Box 811 Lakewood CA 90714 2360907 false X https://adultchildren.org/ X 1987 CA To serve the fellowship of Adult Children of Alcoholics (ACA) worldwide and through its agency to help those seeking recovery from the effects of an upbringing in an alcoholic or otherwise dysfunctional environment. 8 8 9 325 0 509536 502468 26882 0 2697 3645 841969 972749 1381084 1478862 0 0 667979 757309 0 22492 619020 710415 1286999 1467724 94085 11138 1738012 1618994 908529 778373 829483 840621 To serve the fellowship of Adult Children of Alcoholics (ACA) worldwide and through its agency to help those seeking recovery from the effects of an upbringing in an alcoholic or otherwise dysfunctional environment. The means for recovery is provided through sharing information and personal experiences with one another and using the 12 steps and 12 traditions as a basis for this sharing. By doing so, the intent is to better the individual's life experiences and hence the communities wherein they reside. false false 866929 957098 Provided adult children of alcoholics twelve step informational and educational materials. Developed additional twelve step program and educational materials with the creation and publication of additional European languages. Provided free program books and literature to persons incarcerated in jails and prisons or are patients in institutions. Also provided free program books and literature to professional psychologists, therapists, and other medical doctors. 866929 true true false false false false false false false false true false false true true true true false false true true false false false false false false false false true false false false false false false false false false false false false false false false false false true 7 0 false 9 true false false false false false false false 0 false false false false false false false X 8 8 false false false true false true true true true false true true true true true true true true true true false CA X X X William Dalton 5625957831 1901 E 29th St Signal Hill CA 90755 X William Dalton General Manager 50.00 0.00 167888 0 5272 Sylvia Meyer Controller 40.00 0.00 140559 0 4363 Sue Vandittelli Chairman 30.00 0.00 X X 0 0 0 Richard Ragle Trustee 15.00 0.00 X 0 0 0 Tamara Poppler Treasurer 20.00 0.00 X X 0 0 0 James Russell Vice President 20.00 0.00 X X 0 0 0 S Albert Edwards Trustee 15.00 0.00 X 0 0 0 Alisa M Antselevich Trustee 15.00 0.00 X 0 0 0 Delinda Yvonne Hibbert Trustee 15.00 0.00 X 0 0 0 Kenneth Rodgers Trustee 15.00 0.00 X 0 0 0 308447 9635 2 false true false 0 502468 95 502468 0 3645 3645 0 33148 33148 0 0 0 0 1805995 882045 923950 923950 Credit Card Rewards 900099 6613 6613 Other Income 900099 9038 9038 15651 1478862 957098 19296 0 0 0 0 173160 109091 60606 3463 0 501198 272751 221464 6983 0 31074 19797 10946 331 51877 29093 21963 821 0 51538 51538 96134 96134 0 0 0 27080 5291 21664 125 0 23617 6109 17413 95 78361 54263 23919 179 0 166429 136805 29457 167 6529 6124 395 10 0 0 0 0 0 6589 2740 3845 4 Contracted Services 159813 148661 11152 Bank and Merchant Fees 42206 30953 1034 10219 Program Supplies 17813 17813 Amortization Expense 12994 11045 1949 21312 16393 4824 95 1467724 866929 578303 22492 230768 159642 236441 234762 0 3881 9342 0 0 0 400091 446360 45191 63873 44750 31711 14016 13039 0 0 0 69401 83782 738223 608194 1738012 1618994 114391 130417 8710 14281 785428 633675 908529 778373 X 804398 803504 25085 37117 829483 840621 1738012 1618994 11138 X false true X true false X 195682 270962 300999 509536 502468 1779647 1009190 1211523 1371882 1756593 1839143 7188331 0 0 0 1204872 1482485 1672881 2266129 2341611 8967978 1542 3224 4766 0 1542 3224 4766 8963212 1104 177 67 2697 3645 7690 0 1104 177 67 2697 3645 7690 0 4337 2716 1500 8347 15651 32551 1210313 1485378 1674448 2277173 2360907 9008219 0.99500 0.99670 0.00090 0.00060 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 30400 23992 6408 14350 7719 6631 13039 Right-of-Use Asset- Operating Lease 586183 Security Deposit 22011 608194 Other Payables 7826 Right-of-Use Liability- Operating Lease 625849 633675 X 2360907 882045 882045 1478862 1478862 2349769 882045 882045 1467724 1467724 Part X : FIN48 Footnote The Organization has adopted Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC) Topic 740, which clarifies the accounting for uncertainty in tax positions taken or expected to be taken on a tax return. ASC 740 provides that tax effects from an uncertain tax position can be recognized in the financial statements only if, based on its merits, the position is more likely than not to be sustained upon audit by the taxing authorities. Management believes that all tax positions taken to date are highly certain and, accordingly, no accounting adjustments have been made to the financial statements. Interest and penalties related to uncertain tax positions are recorded as part of income tax expense, if applicable. Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 Cost of Goods Sold $882045 Part XII, Line 2d: Other expenses and losses per audited F/S Cost of Goods Sold $882045 true Europe Iceland and Greenland 0 3 Program Services Consulting and Translation 122196 3 3 122196 122196 false false false false false false Part I, Line 2 - Grantmakers Explanation For Monitoring Use of Funds Outside US The organization maintains records to substantiate the assistance provided through its International Scholarship Fund and literature support efforts for underserved countries. Although the assistance is not monetary and is funded from unrestricted donations, the organization tracks the amount of discounts or support provided, along with the criteria used to determine eligibility. This assistance is awarded based on factors such as financial need, geographic hardship, and alignment with the organization's mission to carry its message to underserved regions. The Executive Committee reviews and monitors these efforts to ensure consistency and accountability. Part I, Line 3f - Method of Accounting The organization prepares its financial statements using the accrual method of accounting. Under this method, all expenses, including reimbursed travel expenses, are recorded in the period in which the related obligations are incurred, rather than when they are paid. Part I, Line 3f - Investments and Expenditures For activities in Europe, the organization provides payments to reimburse European committee members for out-of-pocket travel expenses directly related to their service to the organization. Additionally, payments are made to contractors who are engaged to provide graphic design, translation, and layout services in support of book projects. These projects are part of the organization's efforts to expand European publishing and make its materials more accessible to a wider audience in the region. X X X X X false false false false false false false false false William Dalton General Manager 167888 5272 173160 Part III, Additional Information The compensation of the key employee's is established based on a review of regional salary data for comparable positions in similarly situated organizations. The employee's performance is continuously monitored by board members. In addition, a formal annual performance evaluation is conducted by the board executive committee. Any proposed adjustments to compensation are reviewed and must be approved by the full board of directors, ensuring transparency, fairness, and alignment with organizational performance and market standards. Form 990, Part VI, Section A, Line 5 During the tax year, the organization became aware of a significant diversion of assets totaling approximately $10,000 due to a fraud scheme involving impersonation of one of its vendors. A third party, posing as a legitimate vendor, submitted a fraudulent invoice via email. The organization, believing the request to be valid, processed the payment before the deception was discovered. The funds were not recovered. Upon discovery, the organization reported the incident to its financial institution and consulted with the insurance company. It was also reported to the Signal Hill Police Department and to the FBI. It also reviewed the incident with its Finance Committee. As a result, the organization has implemented stronger internal controls, including enhanced vendor verification procedures and dual-approval protocols for all outgoing payments, to mitigate the risk of future fraud. No officers, board members, or employees of the organization were involved in the incident. Form 990, Part VI, Section A, Line 7a The organization's governing documents authorize the Annual Business Conference (ABC), a decision-making body composed of voting members from across the fellowship, to ratify the board-elected individuals to serve on the organization's governing body. This authority is exercised in accordance with the organization's bylaws and conference-approved procedures. Form 990, Part VI, Section A, Line 7b Governance decisions may be influenced by votes taken during the Annual Business Conference (ABC). All registered ACA groups may submit items of business, which are then voted on by delegates from participating ACA groups and members of the Board of Trustees. The ABC may adopt motions that relate to governance or policy. However, the Board of Trustees retains ultimate fiduciary responsibility and may override such decisions if it determines there is a legitimate charitable, legal, or business reason for doing so. This safeguard ensures the organization complies with its legal obligations as a 501(c)(3) nonprofit. Form 990, Part VI, Section B, Line 11b Copy of Form 990 provided to Board of Trustees. Board members review return and submit questions, concerns, and corrections to the Treasurer. After all questions, concerns, and corrections are addressed, the finalized return is printed and sent to the Treasurer for signature and submission to the Internal Revenue Service, California Franchise Tax Board and the California Attorney General. Form 990, Part VI, Section B, Line 12c Annual signing by all trustees and employees of a conflict of interest affidavit. Form 990, Part VI, Section B, Line 15a The organization has a formal policy for determining the compensation of its General Manager and other employees. An HR professional firm assisted the organization in conducting a wage benchmarking analysis to establish appropriate compensation ranges. This process includes review and approval by independent members of the board for the General Manager and relies on regional salary data for comparable nonprofit positions. The General Manager's performance is monitored regularly by board members serving on the Executive Committee. An annual performance evaluation is conducted by the board. Any proposed compensation adjustments are reviewed and approved by the full board, with contemporaneous documentation maintained of the deliberations and decisions, in compliance with IRS guidelines for reasonable compensation practices. Form 990, Part VI, Section B, Line 15b The organization has a formal policy for determining the compensation of its General Manager and other employees. An HR professional firm assisted the organization in conducting a wage benchmarking analysis to establish appropriate compensation ranges. This process includes review and approval by independent members of the board for the General Manager and relies on regional salary data for comparable nonprofit positions. The General Manager's performance is monitored regularly by board members serving on the Executive Committee. An annual performance evaluation is conducted by the board. Any proposed compensation adjustments are reviewed and approved by the full board, with contemporaneous documentation maintained of the deliberations and decisions, in compliance with IRS guidelines for reasonable compensation practices. Form 990, Part VI, Section C, Line 19 The organization makes its governing documents, conflict of interest policy, and financial statements available to the public through multiple channels. These documents are published on the ACAWSO website and are also available through third-party nonprofit transparency platforms including Candid (GuideStar) and Charity Navigator. In addition, information is made available through the California Attorney General's Registry of Charitable Trusts. Copies of these documents are also provided upon request in accordance with California statutory requirements for nonprofit organizations.