Civic Intelligence

American Lung Association in California

EIN 94-0362650 • 501(c)3 • Springfield, IL

Profile

The mission of the American Lung Association in California (ALA in CA) is to save lives by improving lung health and preventing lung diseases.

3000 Kelly LaneSpringfield, IL 62711

www.lung.org/california

Siviq Scores

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

Liabilities / Assets

34th percentile

0.09x

Higher debt load relative to assets than 34% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2017

Liabilities / Revenue

51st percentile

0.28x

Higher debt load relative to revenue than 51% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2017

Net Margin

46th percentile

3.1%

Higher net margin than 46% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2017

Top Officer Pay

39th percentile

$219,400

Higher top officer pay than 39% of similar nonprofits.

Top officer pay equals 2.1% of source-year revenue.

501(c)3 • $25M-$50M nonprofits • Source year 2017

Asset Growth

39th percentile

2.2%

Faster asset growth than 39% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2016 to 2017

Revenue Growth

11th percentile

-20%

Faster revenue growth than 11% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2016 to 2017

Assets

Up

$34,322,344

Up $745,142 (+2.2%) from 2016

Liabilities

Down

$3,013,855

Down $1,341,377 (-31%) from 2016

Net Assets

Up

$31,308,489

Up $2,086,519 (+7.1%) from 2016

Revenue

Down

$10,670,845

Down $2,605,402 (-20%) from 2016

Expenses

Down

$10,344,662

Down $1,824,611 (-15%) from 2016

Net Income

Down

$326,183

Down $780,791 (-71%) from 2016

Trend Graphs

Balance Sheet Trend

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

$40M$30M$20M$10M$0Assets 2010: $24,046,198Liabilities 2010: $3,903,775Net Assets 2010: $20,142,4232010Assets 2011: $27,187,268Liabilities 2011: $3,153,598Net Assets 2011: $24,033,6702011Assets 2012: $28,426,401Liabilities 2012: $4,012,437Net Assets 2012: $24,413,9642012Assets 2013: $31,500,428Liabilities 2013: $4,070,950Net Assets 2013: $27,429,4782013Assets 2014: $33,980,372Liabilities 2014: $3,917,260Net Assets 2014: $30,063,1122014Assets 2015: $32,211,985Liabilities 2015: $3,534,162Net Assets 2015: $28,677,8232015Assets 2016: $33,577,202Liabilities 2016: $4,355,232Net Assets 2016: $29,221,9702016Assets 2017: $34,322,344Liabilities 2017: $3,013,855Net Assets 2017: $31,308,4892017

Highlighted filing

2017

Assets$34,322,344
Liabilities$3,013,855
Net Assets$31,308,489

Operations Trend

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

$20M$15M$10M$5.0M$0-$5.0MExpenses 2010: $15,486,8062010Expenses 2011: $13,188,8092011Revenue 2012: $13,938,260Expenses 2012: $12,226,442Net Income 2012: $1,711,8182012Revenue 2013: $12,938,176Expenses 2013: $11,412,991Net Income 2013: $1,525,1852013Revenue 2014: $12,446,842Expenses 2014: $12,339,030Net Income 2014: $107,8122014Revenue 2015: $10,403,277Expenses 2015: $10,802,239Net Income 2015: -$398,9622015Revenue 2016: $13,276,247Expenses 2016: $12,169,273Net Income 2016: $1,106,9742016Revenue 2017: $10,670,845Expenses 2017: $10,344,662Net Income 2017: $326,1832017

Highlighted filing

2017

Revenue$10,670,845
Expenses$10,344,662
Net Income$326,183

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
May 10, 2018
Return Version
2016v3.1
Gross Receipts
$15,354,232
Mission and Program Overview

Mission

The mission of the American Lung Association in California (ALA in CA) is to save lives by improving lung health and preventing lung diseases.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$10,695,832$11,975,158▲ $1,279,326
Savings and Temporary Cash Investments$3,677,612$3,169,278▼ $508,334
Land, Buildings, and Equipment, Net$1,400,960$1,386,260▼ $14,700
Accounts Receivable$1,658,016$872,870▼ $785,146
Prepaid Expenses and Deferred Charges$71,491$43,036▼ $28,455
Cash and Non-Interest-Bearing Accounts$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$33,577,202$34,322,344▲ $745,142
Other Assets Total$16,073,291$16,875,742▲ $802,451
Liabilities
Other Liabilities$3,214,366$2,249,698▼ $964,668
Accounts Payable and Accrued Expenses$824,900$620,442▼ $204,458
Deferred Revenue$315,966$143,715▼ $172,251
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$4,355,232$3,013,855▼ $1,341,377
Net Assets / Fund Balance
Permanently Rstr Net Assets$15,670,381$16,935,247▲ $1,264,866
Unrestricted Net Assets$11,978,092$14,099,745▲ $2,121,653
Temporarily Rstr Net Assets$1,573,497$273,497▼ $1,300,000
Total Net Assets Fund Balance$29,221,970$31,308,489▲ $2,086,519
Total Liabilities and Net Assets / Fund Balance$33,577,202$34,322,344▲ $745,142

Asset Categories

AssetBook ValueDepreciationBasis
Land$1,361,620-$1,361,620
Buildings$20,027$164,833$184,860
Equipment$3,281$155,325$158,606
Leasehold Improvements$1,332$10,968$12,300
Other Assets Org$31,129--
Other Securities$28,357--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Olivia J Diaz-LaphamPresident & CEOFT$219,400$219,400
Anna Sussman RyanSenior VP, Field DevelopmentFT$159,531$159,531
Denise Michelle MunizAvp, Donor DevelopmentFT$147,074$147,074
Rick SmithVP, Strategic CommunicationFT$126,726$126,726
Jeffrey Wayne WheElerAvp, Field DevelopmentFT$123,727$123,727
Jill H ArnsteinManaging DirectorFT$113,639$113,639
Vanessa MarvinVP of Public Policy & AdvocacyFT$103,716$103,716
Rocio SaucedoDirector, FinanceFT$85,241$85,241

Board Members and Trustees

NameTitle
David PogueChair
Mark JohnsonVice Chair
Afif El-Hasan MDDirector
Billy KimDirector
Cheryl CalhounDirector
David MadsenDirector
Debbie NewmanDirector
Kristi VandenboschDirector
Lynn PaguinDirector
Mary StrennDirector
Stephen O'KaneDirector
Steve KramerDirector
Sue PadernachtDirector
Susan GriffinDirector
David Cooke MDSecretary
Stephen LeggTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Law Offices Of Tara L CooperLegal6540 W 85TH STREET, Los Angeles, CA 90045$150,695
Cross The DivideTechnology Support309 VISTA TRUCHA, Newport Beach, CA 92660$109,755
Kw Fund I - Hegenberger LPRentalPO BOX 80585, City Of Industry, CA 91716-8585$104,696
Revenue and Support

Revenue Composition

Contributions and Grants
$9,825,956
Program Service Revenue
$226,625
Investment Income
$615,388
Other Revenue
$2,876
All Other Contributions
$6,223,617
Change in Net Assets
$326,183

Audited Revenue Reconciliation

Revenue per Audited Statements
$10,670,845
Revenue Not Reported on Form 990
$1,773,056
Total Revenue per Audited Statements
$12,443,901
Total Revenue per Form 990
$10,670,845
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$5,280,425
Salaries, Compensation, and Employee Benefits$5,048,037
Total Fundraising Expense$1,140,127
Grants and Similar Amounts Paid$16,200
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$3,472,771$102,252$328,111$3,903,134
Payments to Affiliates$2,087,583$128,941$330,515$2,547,039
Fees for Services Other$488,752$194,183$44,574$727,509
Occupancy$510,819-$53,060$563,879
Office Expenses$353,494$7,616$120,680$481,790
Current Officers, Directors, Trustees, and Key Employees$399,707$11,769$37,765$449,241
Fees for Services Accounting$236,142$93,820$21,536$351,498
Payroll Taxes$287,114$8,454$27,127$322,695
Other Employee Benefits$278,749$8,208$26,337$313,294
Conferences and Meetings$201,161-$29,204$230,365
Fees for Services Legal$104,262$41,424$9,508$155,194
Fees for Service Investment Mgmnt Fees$36,179$6,386$42,270$84,835
Advertising$46,546$2,595$13,871$63,012
Pension Plan Contributions$53,094$1,563$5,016$59,673
Other Expenses$19,168$29,304$2,235$50,707
Grants to Domestic Orgs$16,200--$16,200
Depreciation Depletion$8,169$1,279$911$10,359
Total Functional Expenses$8,561,701$642,834$1,140,127$10,344,662

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$10,357,382
Expenses per Audited Statements$10,344,662
Total Expenses per Form 990$10,344,662
Expenses Not Reported on Form 990$12,720
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
American Lung Assoc of the Mountain PacificSeattle, WA501(c)(3)See Part Iv$15,000
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$283,291
Fundraising Gross Income$283,291
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Stair Climb$521,718$69,575$25,053$44,522
Lf Walk$648,965$52,406$9,957$42,449
Total Events$1,531,733$283,291$283,291-
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

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

Other Reported Liabilities

LiabilityAmount
Accrued Pension Liability$1,856,852
Charitable Gift Annuities$308,962
Nonqualified Deferred Compensation$83,884
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
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
No
Management duties delegated
No

Governance Explanations

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

The Form 990 is prepared by an outside accounting firm. It is first reviewed by management and then submitted electronically to the Audit Committee members for comments and changes. After agreed changes are made, it is submitted to the organization's governing body for final review and approval before filing with the Internal Revenue Service.

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

The conflict of interest policy in the American Lung Association in California's (ALA in CA's) bylaws are reviewed, at a minimum, annually. It is also strictly monitored and enforced through operating procedures outlined in ALA in CA's Standard Operations Procedures Manual.

Form 990, Part VI, Section B, Line 15A:

The CEO compensation is determined by the Board of Directors with recommendation from the Leadership Board, and after all due diligence is performed on competitive compensation research for similar non-profit organizations. Executive directors are evaluated by the CEO and compensation is performance-based, with proper salary comparable to like organizations.

Form 990, Part VI, Section B, Line 15B:

Based on ALA in CA's performance management process, other officers and key employees are evaluated by their managers. Compensation is then determined based on compensation guidelines set by comparative data published in research journals for similar organizations.

Form 990, Part VI, Section C, Line 19:

ALA in CA makes its governing documents, conflict of interest policy and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
American Lung Association in California
EIN
94-0362650
In Care Of
% THE ORGANIZATION
Phone
2172419013
Address
3000 KELLY LANE, SPRINGFIELD, IL 62711

Signing Officer

Name
Laura Scott
Title
CFO
Phone
5106385864
Signed
2018-05-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
laura scott
Formed
1954
Legal Domicile
CA
Voting Board Members
16
Independent Board Members
16
Employees
72
Volunteers
7,065

Preparer

Firm
Bdo USA Llp
Address
101 S HANLEY RD STE 800, ST LOUIS, MO 63105
Preparer
Mary Jane Pieroni CPA
Phone
3148891100
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4B - Program Service Accomplishments:

Lung Cancer, Lung Disease and Asthma Programs: The American Lung Association's work in the areas of lung cancer, lung disease and asthma during the fiscal year ended June 30, 2017 includes: ~ The launch of a Lung Force, an initiative to make lung cancer a national priority, educate and empower patients, caregivers and healthcare providers and raise critical funds for lung research. ~ Digital Resources were developed and improved to serve adults newly diagnosed with lung cancer. Our website, www.MyLungCancerSupport.org, offers support and tools for patients from Day One. Our share your story campaign highlighted stories of hope and helped put a face on lung cancer. Our online screening tool, www.LungCancerScreeningSavesLives.org, helps those at risk understand whether they are eligible for lung cancer CT screening, an important advance that will save lives. Our online cancer and lung disease support community, www.connection.lung.org, helps patients get support from peers who are going through many of the same issues related to asthma, COPD and lung cancer. Peer support improves quality of life for patients with chronic disease. ~ Our Lung HelpLine served more than 120,000 callers with answers, resources and support to lung health and smoking cessation questions. ~ Our Asthma-Friendly Schools Initiative provided tools and resources to assist local communities in planning and developing a comprehensive asthma management program within local schools. Our ASFI Champion Awards recognized seven winning schools who have supported their students by creating asthma-friendly learning environments. ~ Our Asthma Basics online course helped adults with asthma and their caregivers with information and tools to improve asthma management. ~ For COPD Awareness month, we hosted a nationwide public webinar helping COPD patients connect with social support resources, like our Better Breathers Clubs and the Lung Connection Community. ~ Nationwide, we provided lung health educational support to more than 100,000 people.

Form 990, Part III, Line 4D - Other Program Services Description:

Research: Funding research has been a cornerstone of the organization's fight against lung disease for more than a century. In the fiscal year 2016-2017, ALA in CA's donors made it possible to fund high-quality researchers seeking treatments & cures for an array of lung diseases from Asthma to Lung Cancer. Through support of our nationwide research awards and grants program, American Lung Association in California fostered laboratory, patient-centered & social behavior research to prevent, treat & hopefully find a cure for lung disease. Community Health Services Program: The American Lung Association, through Helpline, provides free comprehensive lung health assistance, information, disease counseling, and a proactive tobacco cessation program to improve the health of individuals with lung disease.

Form 990, Part XI, Line 9 - Other changes in net assets or fund

balances: Change in Value of Beneficial Interest in Trust: (842,066) Change in Value of Charitable Gift Annuities: (199,739) Total Other Changes in Net Assets or Fund Bal: (1,041,805)

Financial Statement Notes

Part X, Line 2 - FIN 48 (ASC 740) Statement:

ALA in CA is exempt from federal income tax under Internal Revenue Code Section 501(c)(3) and from state franchise tax under Revenue and Taxation Code Section 23701(d). ALA in CA has adopted the accounting guidance related to uncertain tax positions, and has evaluated its tax positions and believes that all of the positions taken by ALA in CA in its federal and state exempt organization tax returns are more likely than not to be sustained upon examination. ALA in CA's returns are subject to examination by federal and state taxing authorities, generally for three years and four years, respectively, after they are filed. ALA in CA has not taken any uncertain tax positions as of June 30, 2017 and 2016.

Part XI, Line 2D:

Revenue included in Financial Statements not on Form 990, Part VIII: Change in Value of Beneficial Interest in Trust: 842,066 Change in Value of Charitable Gift Annuities: 199,739

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