Civic Intelligence

Narconon Pacific Coast

990 • Fiscal year 2020 • EIN 46-3559503

Jan 01, 2020 to Dec 31, 2020 • Filed on Nov 15, 2021

PO Box 1509Ojai, CA 93024

(805) 798-8021

Siviq Scores

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

Liabilities / Assets

98th percentile

2.19x

Higher debt load relative to assets than 98% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Liabilities / Revenue

85th percentile

0.59x

Higher debt load relative to revenue than 85% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Net Margin

15th percentile

-24%

Higher net margin than 15% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Top Officer Pay

92nd percentile

$126,327

Higher top officer pay than 92% of similar nonprofits.

Top officer pay equals 14.5% of source-year revenue.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Asset Growth

58th percentile

11%

Faster asset growth than 58% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Revenue Growth

31st percentile

-15%

Faster revenue growth than 31% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Assets

Up

$236,029

Up $23,545 (+11%) from 2019

Net Assets

Down

-$281,221

Down $206,250 (-275%) from 2019

Liabilities

Up

$517,250

Up $229,795 (+80%) from 2019

Revenue

Down

$870,128

Down $158,994 (-15%) from 2019

Expenses

Up

$1,076,378

Up $12,071 (+1.1%) from 2019

Net Income

Down

-$206,250

Down $171,065 (-486%) from 2019

Historical Trend

Balance Sheet Trend

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

$2.0M$1.0M$0-$1.0MAssets 2014: $2,777Liabilities 2014: $02014Assets 2015: $573,391Liabilities 2015: $59,470Net Assets 2015: $513,9212015Assets 2016: $354,732Liabilities 2016: $106,466Net Assets 2016: $248,2662016Assets 2017: $424,984Liabilities 2017: $264,071Net Assets 2017: $160,9132017Assets 2018: $212,068Liabilities 2018: $251,854Net Assets 2018: -$39,7862018Assets 2019: $212,484Liabilities 2019: $287,455Net Assets 2019: -$74,9712019Assets 2020: $236,029Liabilities 2020: $517,250Net Assets 2020: -$281,2212020Assets 2021: $277,950Liabilities 2021: $511,847Net Assets 2021: -$233,8972021Assets 2022: $597,433Liabilities 2022: $818,031Net Assets 2022: -$220,5982022Assets 2023: $410,581Liabilities 2023: $847,279Net Assets 2023: -$436,6982023Assets 2024: $408,830Liabilities 2024: $1,268,303Net Assets 2024: -$859,4732024

Highlighted filing

2020

Assets$236,029
Liabilities$517,250
Net Assets-$281,221

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2014: $58,134Expenses 2014: $59,974Net Income 2014: -$1,8402014Revenue 2015: $949,994Expenses 2015: $438,850Net Income 2015: $511,1442015Revenue 2016: $755,638Expenses 2016: $1,021,293Net Income 2016: -$265,6552016Revenue 2017: $1,049,421Expenses 2017: $1,136,774Net Income 2017: -$87,3532017Revenue 2018: $748,185Expenses 2018: $948,884Net Income 2018: -$200,6992018Revenue 2019: $1,029,122Expenses 2019: $1,064,307Net Income 2019: -$35,1852019Revenue 2020: $870,128Expenses 2020: $1,076,378Net Income 2020: -$206,2502020Revenue 2021: $1,230,266Expenses 2021: $1,182,942Net Income 2021: $47,3242021Revenue 2022: $1,123,446Expenses 2022: $1,067,254Net Income 2022: $56,1922022Revenue 2023: $481,129Expenses 2023: $750,663Net Income 2023: -$269,5342023Revenue 2024: $997,906Expenses 2024: $959,961Net Income 2024: $37,9452024

Highlighted filing

2020

Revenue$870,128
Expenses$1,076,378
Net Income-$206,250
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Nov 15, 2021
Return Version
2020v4.0
Gross Receipts
$870,128
Mission and Program Overview

Mission

Drug rehabilitation and prevention of substance abuse.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$185,603$218,164▲ $32,561
Land, Buildings, and Equipment, Net$15,212$12,067▼ $3,145
Receivables From Officers Etc$2,624$3,983▲ $1,359
Savings and Temporary Cash Investments$4,080$1,617▼ $2,463
Cash and Non-Interest-Bearing Accounts$4,965$198▼ $4,767
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$212,484$236,029▲ $23,545
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$287,455$391,571▲ $104,116
Unsecured Notes Loans Payable-$125,679-
Total Liabilities$287,455$517,250▲ $229,795
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-74,971$-281,221▼ $206,250
Total Net Assets Fund Balance$-74,971$-281,221▼ $206,250
Total Liabilities and Net Assets / Fund Balance$212,484$236,029▲ $23,545

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$10,352$9,414$19,766
Other Land Buildings$1,715$4,285$6,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Fabian PadroPresid/CEO/direFT$126,327$126,327
Tina JalalianSecretary-$33,760$33,760
Luria K DionTreasurer/direc-$17,000$17,000

Board Members and Trustees

NameTitle
Martin TofilDirector
Danielle BlascoTrustee
Lynne ShapeTrustee
Vivienne BaxterTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$27,805
Program Service Revenue
$842,323
Investment Income
$0
Other Revenue
$0
All Other Contributions
$27,805
Change in Net Assets
$-206,250
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$698,593
Other Expenses$377,785
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$384,114$103,636-$487,750
Current Officers, Directors, Trustees, and Key Employees$37,079$140,008-$177,087
Payments to Affiliates$68,003--$68,003
Occupancy$51,187$12,797-$63,984
Advertising$57,391--$57,391
Payroll Taxes$20,247$11,712-$31,959
Insurance$23,656$5,914-$29,570
Fees for Services Other$19,582$889-$20,471
Office Expenses$12,543$4,076-$16,619
Travel$15,308--$15,308
Fees for Services Accounting-$4,140-$4,140
Interest$3,189--$3,189
Depreciation Depletion$3,145--$3,145
Information Technology$2,483$621-$3,104
Other Employee Benefits$1,797--$1,797
Other Expenses$729$81-$810
Fees for Services Legal-$358-$358
Total Functional Expenses$792,146$284,232$0$1,076,378
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

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Officers, Directors, Trustees, and Key Employees$2,624$3,983▲ $1,359
Receivables from Disqualified Persons-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 7A: How Members or Shareholders Elect Governing Body

The organization has a board of trustees whose sole function is to appoint or remove members of the governing body (the board of directors)

Form 990, Part VI, Line 11B: Form 990 Review Process

The board of directors reviews a draft of the 990 prior to filing. Additionally, the draft is reviewed by legal counsel.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

Each officer, director and trustee is aware of the organizations policy that they are required to report to the board any potential conflict of interest as soon as they become aware of it. If any conflict of interest arises, the board, excluding any interested parties, votes on any necessary actions or resolutions.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

Officers, directors and trustees who are also employees are compensated only for their duties as employees and not for their duties as officers, directors, and trustees. The compensation for such employees was set by a disinterested vote of the board of directors and documented contemporaneously.

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

SEE LINE 15A

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Governing documents disclosure explanation: the organization provides a copy of its governing documents, conflicts policy and form 990 upon request.

Filing and Contact Details

Filer

Filer Name
Narconon Pacific Coast
EIN
46-3559503
Phone
8057988021
Address
PO BOX 1509, OJAI, CA 93024

Signing Officer

Name
Fabian Padro
Title
President/director
Signed
2021-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Fabian Padro
Formed
2013
Legal Domicile
CA
Voting Board Members
3
Independent Board Members
1
Employees
28

Preparer

Firm
Strategic Direction Inc
Address
14542 VENTURA BLVD STE 207, SHERMAN OAKS, CA 91403
Preparer
Sherry D Wallen
Phone
8189370888
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0842323
IRS990/ProgSrvcAccomActy2Grp/Desc0PUBLIC CAMPAIGNS WERE CONDUCTED TO RAISE AWARNESS OF THE EFFECT OF SUBSTANCE ABUSE AND THE NEED FOR PREVENTION AND REHABILITATION INCLUDING DISTRIBUTION OF VIDEOS, NEWSLETTERS, AND DRUG EDUCATION LECTURES. DURING THE YEAR 48 ADDICTION PODCASTS WERE SPONSORED. THE LISTENERSHIP SPANNED 126 COUNTRIES INCLUDING, THE US, CANADA, AUSTRALIA, UK, INDIA, IRELAND AND NEW ZEALAND. THE PODCASTS WERE DISTRIBUTED ON SOCIAL MEDIA WITH OVER 1000 SUBSCRIBERS AND COVERED EDUCATION, REHAB AND THE DANGERS OF POT, METH, HEROIN, FENTANYL ETC.
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IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
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IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt09738
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt07400
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0467356
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0537641
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt03912472
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
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IRS990ScheduleA/OtherIncome509Grp/TotalAmt09350
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IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt01715
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt04285
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IRS990ScheduleD/TotalBookValueLandBuildingsAmt012067
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IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanFromOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0LOAN
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IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0FABIAN PADRO
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0PRESIDENT
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IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS A BOARD OF TRUSTEES WHOSE SOLE FUNCTION IS TO APPOINT OR REMOVE MEMBERS OF THE GOVERNING BODY (THE BOARD OF DIRECTORS)
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD OF DIRECTORS REVIEWS A DRAFT OF THE 990 PRIOR TO FILING. ADDITIONALLY, THE DRAFT IS REVIEWED BY LEGAL COUNSEL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2EACH OFFICER, DIRECTOR AND TRUSTEE IS AWARE OF THE ORGANIZATIONS POLICY THAT THEY ARE REQUIRED TO REPORT TO THE BOARD ANY POTENTIAL CONFLICT OF INTEREST AS SOON AS THEY BECOME AWARE OF IT. IF ANY CONFLICT OF INTEREST ARISES, THE BOARD, EXCLUDING ANY INTERESTED PARTIES, VOTES ON ANY NECESSARY ACTIONS OR RESOLUTIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3OFFICERS, DIRECTORS AND TRUSTEES WHO ARE ALSO EMPLOYEES ARE COMPENSATED ONLY FOR THEIR DUTIES AS EMPLOYEES AND NOT FOR THEIR DUTIES AS OFFICERS, DIRECTORS, AND TRUSTEES. THE COMPENSATION FOR SUCH EMPLOYEES WAS SET BY A DISINTERESTED VOTE OF THE BOARD OF DIRECTORS AND DOCUMENTED CONTEMPORANEOUSLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4SEE LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5GOVERNING DOCUMENTS DISCLOSURE EXPLANATION: THE ORGANIZATION PROVIDES A COPY OF ITS GOVERNING DOCUMENTS, CONFLICTS POLICY AND FORM 990 UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 7a: How Members or Shareholders Elect Governing Body
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
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IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
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IRS990/TerminateOperationsInd0false
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IRS990/TotalCompGreaterThan150KInd0false
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IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00

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