Civic Intelligence

Acf Western USA Inc

EIN 26-2695881 • 501(c)3 • Glendale, CA

Profile

Establish educational and cultural centers for the armenian people and their culture.

104 N Belmont St 300Glendale, CA 91206

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

93rd percentile

1.00x

Higher debt load relative to assets than 93% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

96th percentile

3.87x

Higher debt load relative to revenue than 96% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

6th percentile

-53%

Higher net margin than 6% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

14th percentile

-11%

Faster asset growth than 14% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2024

Revenue Growth

14th percentile

-20%

Faster revenue growth than 14% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2024

Assets

Down

$4,283,222

Down $1,131,234 (-21%) from 2023

Liabilities

Down

$4,281,991

Down $542,423 (-11%) from 2023

Net Assets

Down

$1,231

Down $588,811 (-100%) from 2023

Revenue

Down

$1,107,638

Down $227,682 (-17%) from 2023

Expenses

Down

$1,696,449

Down $1,518,450 (-47%) from 2023

Net Income

Up

-$588,811

Up $1,290,768 (+69%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$6.0M$4.0M$2.0M$0Assets 2020: $5,504,495Liabilities 2020: $3,056,582Net Assets 2020: $2,447,9132020Assets 2021: $5,682,835Liabilities 2021: $2,996,274Net Assets 2021: $2,686,5612021Assets 2022: $5,458,918Liabilities 2022: $2,989,297Net Assets 2022: $2,469,6212022Assets 2023: $5,414,456Liabilities 2023: $4,824,414Net Assets 2023: $590,0422023Assets 2024: $4,283,222Liabilities 2024: $4,281,991Net Assets 2024: $1,2312024

Highlighted filing

2024

Assets$4,283,222
Liabilities$4,281,991
Net Assets$1,231

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$4.0M$2.0M$0-$2.0MRevenue 2020: $1,406,646Expenses 2020: $1,989,618Net Income 2020: -$582,9722020Revenue 2021: $1,982,081Expenses 2021: $1,743,433Net Income 2021: $238,6482021Revenue 2022: $1,729,646Expenses 2022: $1,946,586Net Income 2022: -$216,9402022Revenue 2023: $1,335,320Expenses 2023: $3,214,899Net Income 2023: -$1,879,5792023Revenue 2024: $1,107,638Expenses 2024: $1,696,449Net Income 2024: -$588,8112024

Highlighted filing

2024

Revenue$1,107,638
Expenses$1,696,449
Net Income-$588,811

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Aug 1, 2023 to Jul 31, 2024
Signed
May 15, 2025
Return Version
2023v6.0
Gross Receipts
$1,472,363
Mission and Program Overview

Mission

Establish educational and cultural centers for the armenian people and their culture.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,843,315$2,767,230▼ $76,085
Other Notes and Loans Receivable, Net$775,024$672,946▼ $102,078
Cash and Non-Interest-Bearing Accounts$109,644$126,426▲ $16,782
Savings and Temporary Cash Investments$1,115,574$124,614▼ $990,960
Intangible Assets$8,389$29,354▲ $20,965
Investments in Publicly Traded Securities$9,509$9,651▲ $142
Accounts Receivable-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$5,414,456$4,283,222▼ $1,131,234
Other Assets Total$553,001$553,001→ $0
Liabilities
Mortgage Notes Payable Secured by Investment Property$2,823,436$3,903,938▲ $1,080,502
Other Liabilities$2,000,978$378,053▼ $1,622,925
Total Liabilities$4,824,414$4,281,991▼ $542,423
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$590,042$1,231▼ $588,811
Total Net Assets Fund Balance$590,042$1,231▼ $588,811
Total Liabilities and Net Assets / Fund Balance$5,414,456$4,283,222▼ $1,131,234

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,444,744$1,760,696$3,205,440
Land$1,205,602-$1,205,602
Other Land Buildings$116,884-$116,884
Other Assets Org$498,356--
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$1,182,822
Program Service Revenue
$0
Investment Income
$6,048
Other Revenue
$-81,232
All Other Contributions
$991,809
Change in Net Assets
$-588,811
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,245,314
Salaries, Compensation, and Employee Benefits$290,904
Grants and Similar Amounts Paid$160,231
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Legal$419,587$419,587-$839,174
Other Salaries and Wages$207,656$28,317-$235,973
Occupancy$176,834$9,307-$186,141
Grants to Domestic Orgs$160,231--$160,231
Interest$114,037--$114,037
Depreciation Depletion$59,770--$59,770
Other Employee Benefits$26,634$3,631-$30,265
Payroll Taxes$21,706$2,960-$24,666
Travel$15,953--$15,953
Office Expenses$1,507$1,507-$3,014
Other Expenses$1,329$181-$1,510
All Other Expenses$175--$175
Total Functional Expenses$1,225,358$471,091$0$1,696,449
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Armenian Media NetworkMontebelo, CA-General Support$55,500
Armenian Sports Club--General Support$20,000
Alexis TolmajianGlendale, CA, Am-General Support$15,080
Aramazd Youth Support Char FLos Angeles, CA, Am-General Support$10,000
Susanna Khotsanyan--General Support$10,000
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$202,988
Fundraising Gross Income$135,191
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Various Events & Celebrations$135,191$135,191$202,988$-67,797
Total Events$135,191$135,191$202,988$-67,797
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Sba Loans$160,080
loan payable to acf sfv$150,000
Loan Payable - Ayf$67,973
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

The organization has members that may elect the governing body. The members do not approve significant decisions of the governing body and cannot receive a share of the organizations profits or a share of the organizations assets upon dissolution.

Form 990, Part VI, Section A, Line 8B

The organization does not contemporaneously document meetings.

Form 990, Part VI, Section B, Line 11B

The governing body will review a draft of the tax return before approving and signing a final copy.

Form 990, Part VI, Section B, Line 12C

Persons with a conflict of interest will present their proposals and will not be present during the decision-making process for their own compensation determination. A disinterested party will be designated to determine alternatives to business deals with persons with a conflict of interest. If a more advantageous transaction or arrangement is not reasonably possible, the governing board or committee shall determine by a majority vote of the disinterested directors whether the transaction or arrangement is in the organization's best interest. In conformity with the above determination, it shall make its decision as to whether to enter into the transaction or arrangement.

Form 990, Part VI, Section C, Line 19

Documents are not disclosed to the public.

Filing and Contact Details

Filer

Filer Name
Acf Western USA Inc
EIN
26-2695881
Phone
8182431890
Address
104 N BELMONT ST 300, GLENDALE, CA 91206

Signing Officer

Name
Vicken Moses
Title
Treasurer
Signed
2025-05-15
Discuss with paid preparer
Yes

Organization Details

Formed
2008
Legal Domicile
CA
Voting Board Members
7
Independent Board Members
3
Employees
4
Volunteers
11

Preparer

Firm
Garibian & Assoc Accountancy Corp
Address
417 S 1ST AVE, ARCADIA, CA 91006
Preparer
Eva Garibian CPA
Phone
6264453665
Supplemental Narrative

Additional Explanations

Schedule R, Part II, Column E

Both the armenian cultural foundation (93-0660517)and acf western usa inc share the primary purpose of establishing educational and cultural centers for the benefit of the armenian people and their culture. However, acf western usa inc will be the central division responsible for setting policies and procedures for all chapters.

Statement Note 1

The depreciation schedule was separated depreciations of rental activities in form 990-t instead of form 990.

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IRS990/PayrollTaxesGrp/TotalAmt024666
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliciesReferenceChaptersInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgSrvcAccomActy2Grp/Desc0Printing and distribution of Armenian cultural and educational information.
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt01411498
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt0104060
IRS990/PYInvestmentIncomeAmt05270
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt02890379
IRS990/PYOtherRevenueAmt0-81448
IRS990/PYRevenuesLessExpensesAmt0-1879579
IRS990/PYSalariesCompEmpBnftPaidAmt0220460
IRS990/PYTotalExpensesAmt03214899
IRS990/PYTotalRevenueAmt01335320
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-588811
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt0-13435
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt01007309
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01115574
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0124614
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt01402734
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt01411498
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt01223449
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt01627944
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt01167232
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt06832857
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt06048
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt05270
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt05635
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt09398
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt011101
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt037452
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0220446
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.98520
IRS990ScheduleA/PublicSupportPY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt06832857
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt01402734
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01411498
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt01223449
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt01627944
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt01167232
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt06832857
IRS990ScheduleA/TotalSupportAmt06935192
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearAmt0119408
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus1YearAmt0-81448
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus2YearsAmt09841
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus3YearsAmt09215
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus4YearsAmt07867
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt064883
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt01444744
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01760696
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt03205440
IRS990ScheduleD/LandGrp/BookValueAmt01205602
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt01205602
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt054645
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt1498356
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0ALBUM FUND
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1INVESTMENT IN COINS
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0116884
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0116884
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt067973
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1150000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2160080
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0LOAN PAYABLE - AYF
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1loan payable to acf sfv
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2SBA LOANS
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02767230
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0553001
IRS990ScheduleD/TotalLiabilityAmt0378053
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt0202988
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0VARIOUS EVENTS & CELEBRATIONS
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt0135191
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0135191
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt0135191
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt0135191
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0-67797
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt0202988
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt0202988
IRS990ScheduleI/GrantRecordsMaintainedInd0false
IRS990ScheduleI/RecipientTable/CashGrantAmt015080
IRS990ScheduleI/RecipientTable/CashGrantAmt110000
IRS990ScheduleI/RecipientTable/CashGrantAmt255500
IRS990ScheduleI/RecipientTable/CashGrantAmt320000
IRS990ScheduleI/RecipientTable/CashGrantAmt410000
IRS990ScheduleI/RecipientTable/ForeignAddress/AddressLine1Txt0BUILDING 3 APT 319
IRS990ScheduleI/RecipientTable/ForeignAddress/AddressLine1Txt1GYUMRI SHIRAKATSU AVE APT4
IRS990ScheduleI/RecipientTable/ForeignAddress/CountryCd0AM
IRS990ScheduleI/RecipientTable/ForeignAddress/CountryCd1AM
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt00
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt10
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt20
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt30
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt40
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0GENERAL SUPPORT
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt1GENERAL SUPPORT
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt2GENERAL SUPPORT
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt3GENERAL SUPPORT
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt4GENERAL SUPPORT
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0ALEXIS TOLMAJIAN
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt1ARAMAZD YOUTH SUPPORT CHAR F
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt2ARMENIAN MEDIA NETWORK
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt3ARMENIAN SPORTS CLUB
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt4SUSANNA KHOTSANYAN

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