Civic Intelligence

Narconon Gulf Coast Inc

990 • Fiscal year 2014 • EIN 43-2031325

Jan 01, 2014 to Dec 31, 2014 • Filed on Nov 16, 2015

3399 Scenic Highway 98 EastDestin, FL 32541

(850) 424-3252

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

92nd percentile

0.74x

Higher debt load relative to assets than 92% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on this filing.

Source year 2014

Net Margin

100th percentile

220%

Higher net margin than 100% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Top Officer Pay

77th percentile

$7,371

Higher top officer pay than 77% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Asset Growth

9th percentile

-47%

Faster asset growth than 9% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

Score unavailable

No value available

A valid growth rate could not be computed from the available filing history.

Annualized from 2013 to 2014

Assets

Down

$214,622

Down $191,081 (-47%) from 2013

Net Assets

Down

$55,337

Down $199,888 (-78%) from 2013

Liabilities

Up

$159,285

Up $8,807 (+5.9%) from 2013

Revenue

Down

-$90,978

Down $2,188,495 (-104%) from 2013

Expenses

Down

$108,910

Down $2,145,340 (-95%) from 2013

Net Income

Down

-$199,888

Down $43,155 (-28%) from 2013

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$600K$400K$200K$0Assets 2010: $385,423Liabilities 2010: $5,896Net Assets 2010: $379,5272010Assets 2011: $503,772Liabilities 2011: $2,314Net Assets 2011: $501,4582011Assets 2012: $493,498Liabilities 2012: $81,540Net Assets 2012: $411,9582012Assets 2013: $405,703Liabilities 2013: $150,478Net Assets 2013: $255,2252013Assets 2014: $214,622Liabilities 2014: $159,285Net Assets 2014: $55,3372014

Highlighted filing

2014

Assets$214,622
Liabilities$159,285
Net Assets$55,337

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$4.0M$3.0M$2.0M$1.0M$0-$1.0MRevenue 2010: $2,822,207Expenses 2010: $2,896,118Net Income 2010: -$73,9112010Revenue 2011: $3,143,043Expenses 2011: $3,021,112Net Income 2011: $121,9312011Revenue 2012: $2,859,359Expenses 2012: $2,948,859Net Income 2012: -$89,5002012Revenue 2013: $2,097,517Expenses 2013: $2,254,250Net Income 2013: -$156,7332013Revenue 2014: -$90,978Expenses 2014: $108,910Net Income 2014: -$199,8882014

Highlighted filing

2014

Revenue-$90,978
Expenses$108,910
Net Income-$199,888
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Nov 16, 2015
Return Version
2014v5.0
Gross Receipts
$97,431
Mission and Program Overview

Mission

Provided a program to remove the narcotics and alcohol from the bodies of abusive individuals and train them to live their lives in a healthy manner without the need for narcotics. Overall goal being to impact the drug abuse problem.

Offer effective drug and alcohol education and rehabilitation technology to those in need and to export the effective narconon program treatment methodology to treatment professionals around the world.

Balance Sheet Detail
LineBeginningEndChange
Assets
Receivables From Officers Etc$181,331$190,830▲ $9,499
Land, Buildings, and Equipment, Net$189,020--
Loans From Officers Directors-$119,230-
Rtn Earn Endowment Incm Other Fnds$255,225$55,337▼ $199,888
Cash and Non-Interest-Bearing Accounts$8,373$1,130▼ $7,243
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$405,703$214,622▼ $191,081
Other Assets Total$26,979$22,662▼ $4,317
Liabilities
Other Liabilities$150,478$40,055▼ $110,423
Total Liabilities$150,478$159,285▲ $8,807
Net Assets / Fund Balance
Total Net Assets Fund Balance$255,225$55,337▼ $199,888
Total Liabilities and Net Assets / Fund Balance$405,703$214,622▼ $191,081

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$22,662--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Deborah V RossExecutive DirectorFT$7,371$7,371
Herbert R RossSr. Director of Expansion-$7,371$7,371
Timothy W Walker MdMedical DirectorPT$3,000$3,000

Board Members and Trustees

NameTitle
Dr Barry CarpenterDirector
Jane BaileyDirector
Karen CarrawayDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$52,831
Investment Income
$-143,809
Other Revenue
$0
Change in Net Assets
$-199,888
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$108,910
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$23,345--$23,345
Advertising$14,267--$14,267
Insurance$5,391--$5,391
Depreciation Depletion$4,928--$4,928
All Other Expenses$3,895--$3,895
Other Expenses$3,378--$3,378
Travel$2,392--$2,392
Office Expenses$1,282--$1,282
Total Functional Expenses$108,910$0$0$108,910
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
-Owned by Director and Employee of OrganizationPurchased Equipment and Vehicles From the CompanyNo$44,600
-Directors and Employee of OrganizationRent PaymentNo$7,892
Herbert R and Deborah V RossOwned by Director and Employee of OrganizationRent PaymentNo$6,850
James C RossSon of Herbert R. and Deborah V. RossLaborNo$3,000
Christopher RossSon of Herbert R. and Deborah V. RossLABORSHORT-TERM LOAN, 12/31/13, BALANCE OF $35,555No$2,700

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Officers, Directors, Trustees, and Key Employees$181,331$190,830▲ $9,499
Loans from Officers, Directors, Trustees, and Key Employees-$119,230-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Chris Ross$35,555
Loan From Narconon Eastern US$4,500
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Business relationship with family members
Yes
Business relationship with organization members
Yes
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
No
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 2

Deborah v. Ross and herbert r. Ross are married. Both are directors.

Form 990, Part VI, Section B, Line 11

The board of directors is provided a copy of the form 990 for review prior to it being signed and filed.

Form 990, Part VI, Section C, Line 19

Any governing document, previously prepared financial statement, etc. Will be provided to the public upon request.

Form 990, Part VII

Dr. Barry carpenter - 200 beach drive, destin, fl 32541. Timothy w. Walker, md - 3391 scenic highway 98 east, destin, fl 32541. Jane bailey - 8 hemlock terrace, kennelon, nj 07405. Karen carraway - 502 risen starr, crestview, fl 32539.

Filing and Contact Details

Filer

Filer Name
Narconon Gulf Coast Inc
EIN
43-2031325
Phone
8504243252
Address
3399 SCENIC HIGHWAY 98 EAST, DESTIN, FL 32541

Signing Officer

Name
Deborah V Ross
Title
Director
Phone
8508372394
Signed
2015-11-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Deborah V Ross
Formed
2003
Legal Domicile
Fl
Voting Board Members
6
Independent Board Members
4
Employees
0
Volunteers
0

Preparer

Firm
Griffith Delaney Hillman & Co
Address
PO BOX 1360, ASHLAND, KY 41105-1360
Preparer
Tracy Neal Hillman
Phone
6063291656
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IRS990/ActivityOrMissionDesc0OFFER EFFECTIVE DRUG AND ALCOHOL EDUCATION AND REHABILITATION TECHNOLOGY TO THOSE IN NEED AND TO EXPORT THE EFFECTIVE NARCONON PROGRAM TREATMENT METHODOLOGY TO TREATMENT PROFESSIONALS AROUND THE WORLD.
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IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm2HERBERT R AND DEBORAH V ROSS
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0SON OF HERBERT R. AND DEBORAH V. ROSS
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt1SON OF HERBERT R. AND DEBORAH V. ROSS
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt2OWNED BY DIRECTOR AND EMPLOYEE OF ORGANIZATION
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt3DIRECTORS AND EMPLOYEE OF ORGANIZATION
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt4OWNED BY DIRECTOR AND EMPLOYEE OF ORGANIZATION
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd10
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd20
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd30
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd40
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt03000
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt12700
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt26850
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt37892
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt444600
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0LABOR
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc1LABORSHORT-TERM LOAN, 12/31/13, BALANCE OF $35,555
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc2RENT PAYMENT
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc3RENT PAYMENT
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc4PURCHASED EQUIPMENT AND VEHICLES FROM THE COMPANY
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt083707
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt1107123
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt2119230
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd00
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd11
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd20
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BusinessName/BusinessNameLine1Txt0PCA ENTERPRISES LLC
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BusinessName/BusinessNameLine1Txt1BLU BY THE SEA LLC
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd00
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd10
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd20
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanFromOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanFromOrganizationInd1X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0INADVERTENT PAYMENT OF PERSONAL EXPENSES EXPECTED TO BE REPAID IMMEDIATELY
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt1ASSISTANCE IN PURCHASE OF PROPERTY NEEDED - ORGANIZATION'S SECOND LOCATION
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt2INADVERTENT PAYMENT OF COMPANY'S EXPENSES EXPECTED TO BE REPAID IMMEDIATELY
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt0125406
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt1107425
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt2119230
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0HERBERT R AND DEBORAH V ROSS
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd00
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd10
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd20
IRS990ScheduleL/TotalBalanceDueAmt0310060
IRS990ScheduleN/DirectorOfSuccessor2Ind00
IRS990ScheduleN/DispositionOfAssetsDetail/AssetsDistriOrExpnssPaidDesc0VARIOUS EQUIPMENT AND VEHICLES
IRS990ScheduleN/DispositionOfAssetsDetail/AssetsDistriOrExpnssPaidDesc1VARIOUS EQUIPMENT AND LEASEHOLD IMPROVEMENTS WERE ABANDONED
IRS990ScheduleN/DispositionOfAssetsDetail/DistributionDt02014-01-14
IRS990ScheduleN/DispositionOfAssetsDetail/DistributionDt12014-12-09
IRS990ScheduleN/DispositionOfAssetsDetail/EIN0464516802
IRS990ScheduleN/DispositionOfAssetsDetail/FairMarketValueOfAssetAmt044600
IRS990ScheduleN/DispositionOfAssetsDetail/FairMarketValueOfAssetAmt10
IRS990ScheduleN/DispositionOfAssetsDetail/IRCSectionTxt0LLC TAXED AS PARTNERSHIP
IRS990ScheduleN/DispositionOfAssetsDetail/IRCSectionTxt1N/A
IRS990ScheduleN/DispositionOfAssetsDetail/MethodOfFMVDeterminationTxt0FAIR MARKET VALUE WAS DETERMINED BY INTERNET RESEARCH OF USED EQUIPMENT (VARIOUS SITES) AND VEHICLES (KELLY BLUE BOOK).
IRS990ScheduleN/DispositionOfAssetsDetail/MethodOfFMVDeterminationTxt1VARIOUS EQUIPMENT WAS DETERMINED TO BE DAMAGED TO THE POINT OF BEING OF NO USE TO ANY BUSINESS. COMPANY WAS UNABLE TO SELL THESE ITMES. THE LEASE FOR THE BUILDING WAS TERMINATED. ALL ACCESS TO IMPROVEMENTS WERE LOST/ABANDONED.
IRS990ScheduleN/EmployeeOfSuccessor2Ind00
IRS990ScheduleN/OwnerOfSuccessor2Ind00
IRS990ScheduleN/ReceiveCompensation2Ind00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DEBORAH V. ROSS AND HERBERT R. ROSS ARE MARRIED. BOTH ARE DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD OF DIRECTORS IS PROVIDED A COPY OF THE FORM 990 FOR REVIEW PRIOR TO IT BEING SIGNED AND FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ANY GOVERNING DOCUMENT, PREVIOUSLY PREPARED FINANCIAL STATEMENT, ETC. WILL BE PROVIDED TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DR. BARRY CARPENTER - 200 BEACH DRIVE, DESTIN, FL 32541. TIMOTHY W. WALKER, MD - 3391 SCENIC HIGHWAY 98 EAST, DESTIN, FL 32541. JANE BAILEY - 8 HEMLOCK TERRACE, KENNELON, NJ 07405. KAREN CARRAWAY - 502 RISEN STARR, CRESTVIEW, FL 32539.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VII
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0405703
IRS990/TotalAssetsEOYAmt0214622
IRS990/TotalAssetsGrp/BOYAmt0405703
IRS990/TotalAssetsGrp/EOYAmt0214622
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0108910
IRS990/TotalFunctionalExpensesGrp/TotalAmt0108910
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0150478
IRS990/TotalLiabilitiesEOYAmt0159285
IRS990/TotalLiabilitiesGrp/BOYAmt0150478
IRS990/TotalLiabilitiesGrp/EOYAmt0159285
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0255225
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt055337
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0108910
IRS990/TotalProgramServiceRevenueAmt052831
IRS990/TotalReportableCompFromOrgAmt017742
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0-90978
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0-90978
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0405703
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0214622
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt02392
IRS990/TravelGrp/TotalAmt02392
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt03399 SCENIC HIGHWAY 98 EAST
IRS990/USAddress/CityNm0DESTIN
IRS990/USAddress/StateAbbreviationCd0FL
IRS990/USAddress/ZIPCd032541
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0WWW.NARCONONGULFCOAST.COM
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02016-04-25 22:37:26Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0DEBORAH V ROSS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum08508372394
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-11-16
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0NARCONON GULF COAST INC
ReturnHeader/Filer/BusinessNameControlTxt0NARC
ReturnHeader/Filer/EIN0432031325

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