Civic Intelligence

National Assistance League

990 • Fiscal year 2017 • EIN 95-1945908

Jun 01, 2016 to May 31, 2017 • Filed on Sep 05, 2017

3100 W Burbank Blvd No 100Burbank, CA 91505

(818) 846-3777

Siviq Scores

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

Liabilities / Assets

47th percentile

0.14x

Higher debt load relative to assets than 47% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Liabilities / Revenue

72nd percentile

0.52x

Higher debt load relative to revenue than 72% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Net Margin

32nd percentile

-1.4%

Higher net margin than 32% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Top Officer Pay

20th percentile

$0

Higher top officer pay than 20% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Asset Growth

71st percentile

12%

Faster asset growth than 71% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2016 to 2017

Revenue Growth

15th percentile

-13%

Faster revenue growth than 15% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2016 to 2017

Assets

Up

$6,095,589

Up $636,814 (+12%) from 2016

Net Assets

Up

$5,245,534

Up $243,885 (+4.9%) from 2016

Liabilities

Up

$850,055

Up $392,929 (+86%) from 2016

Revenue

Down

$1,649,943

Down $254,536 (-13%) from 2016

Expenses

Down

$1,672,925

Down $179,305 (-9.7%) from 2016

Net Income

Down

-$22,982

Down $75,231 (-144%) from 2016

Historical Trend

Balance Sheet Trend

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2012: $4,287,539Liabilities 2012: $310,468Net Assets 2012: $3,977,0712012Assets 2013: $5,094,384Liabilities 2013: $520,456Net Assets 2013: $4,573,9282013Assets 2014: $5,533,624Liabilities 2014: $512,590Net Assets 2014: $5,021,0342014Assets 2015: $5,703,453Liabilities 2015: $537,363Net Assets 2015: $5,166,0902015Assets 2016: $5,458,775Liabilities 2016: $457,126Net Assets 2016: $5,001,6492016Assets 2017: $6,095,589Liabilities 2017: $850,055Net Assets 2017: $5,245,5342017Assets 2018: $5,479,355Liabilities 2018: $540,423Net Assets 2018: $4,938,9322018Assets 2019: $5,358,396Liabilities 2019: $945,849Net Assets 2019: $4,412,5472019Assets 2020: $4,548,693Liabilities 2020: $342,938Net Assets 2020: $4,205,7552020Assets 2021: $5,880,155Liabilities 2021: $680,818Net Assets 2021: $5,199,3372021Assets 2022: $5,478,583Liabilities 2022: $492,924Net Assets 2022: $4,985,6592022Assets 2023: $5,310,550Liabilities 2023: $479,872Net Assets 2023: $4,830,6782023Assets 2024: $5,500,868Liabilities 2024: $333,846Net Assets 2024: $5,167,0222024

Highlighted filing

2017

Assets$6,095,589
Liabilities$850,055
Net Assets$5,245,534

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2012: $1,686,476Expenses 2012: $1,371,618Net Income 2012: $314,8582012Revenue 2013: $1,892,952Expenses 2013: $1,462,967Net Income 2013: $429,9852013Revenue 2014: $1,664,888Expenses 2014: $1,514,803Net Income 2014: $150,0852014Revenue 2015: $1,604,122Expenses 2015: $1,604,535Net Income 2015: -$4132015Revenue 2016: $1,904,479Expenses 2016: $1,852,230Net Income 2016: $52,2492016Revenue 2017: $1,649,943Expenses 2017: $1,672,925Net Income 2017: -$22,9822017Revenue 2018: $2,215,976Expenses 2018: $2,417,774Net Income 2018: -$201,7982018Revenue 2019: $1,462,572Expenses 2019: $1,724,886Net Income 2019: -$262,3142019Revenue 2020: $1,938,800Expenses 2020: $1,831,402Net Income 2020: $107,3982020Revenue 2021: $1,174,092Expenses 2021: $1,123,954Net Income 2021: $50,1382021Revenue 2022: $1,606,378Expenses 2022: $1,327,612Net Income 2022: $278,7662022Revenue 2023: $1,269,120Expenses 2023: $1,161,571Net Income 2023: $107,5492023Revenue 2024: $1,213,420Expenses 2024: $1,255,850Net Income 2024: -$42,4302024

Highlighted filing

2017

Revenue$1,649,943
Expenses$1,672,925
Net Income-$22,982
Jump To
Filing Snapshot
Filing Period
Jun 1, 2016 to May 31, 2017
Signed
Sep 5, 2017
Return Version
2016v3.0
Gross Receipts
$1,670,200
Mission and Program Overview

Mission

Assistance league engages and empowers volunteers to strengthen our communities.

Provide leadership development, educational conferences and ongoing support for chapter membership.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$2,809,936$3,941,843▲ $1,131,907
Savings and Temporary Cash Investments$1,535,330$1,118,710▼ $416,620
Cash and Non-Interest-Bearing Accounts$914,690$821,364▼ $93,326
Land, Buildings, and Equipment, Net$163,185$118,260▼ $44,925
Prepaid Expenses and Deferred Charges$35,634$93,792▲ $58,158
Accounts Receivable-$1,620-
Total Assets$5,458,775$6,095,589▲ $636,814
Liabilities
Deferred Revenue$172,159$548,585▲ $376,426
Accounts Payable and Accrued Expenses$264,131$291,673▲ $27,542
Mortgage Notes Payable Secured by Investment Property$20,836$9,797▼ $11,039
Total Liabilities$457,126$850,055▲ $392,929
Net Assets / Fund Balance
Unrestricted Net Assets$4,948,018$5,193,122▲ $245,104
Temporarily Rstr Net Assets$43,631$42,412▼ $1,219
Permanently Rstr Net Assets$10,000$10,000→ $0
Total Net Assets Fund Balance$5,001,649$5,245,534▲ $243,885
Total Liabilities and Net Assets / Fund Balance$5,458,775$6,095,589▲ $636,814

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$117,017$91,661$208,678
Equipment$1,243$102,402$103,645

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2016$10,000---$10,000
2015$11,126--$1,126$10,000
2014$11,485-▲ $599$958$11,126
2013$11,785-▲ $1,100$1,400$11,485
2012$10,843-▲ $942-$11,785
Compensation and Service Providers

Board Members and Trustees

NameTitle
Anita FriesenPresident
Annette AndersonBoard Member
Jackie HambyBoard Member
Kathy DarwinBoard Member
Margery HaywardBoard Member
Nancy FriedelBoard Member
Pat ReinierBoard Member
Sandy RossBoard Member
Cindy BrockwayBoard Member (ended 9/16)
Cindy BurgessBoard Member (ended 9/16)
Kathy YoungmanSecretary (ended 9/16)
Elizabeth KnutsenSecretary (started 9/16)
Laura FarrTreasurer
Carol VispoVP Administration
Jane RosinskiVP Chapter Services
Cindy SchaldenbrandVP Corporate Finance
Becky RasdallVP Educational Development
Phyllis CampbellVP Fund Development
Maureen SmithVP Marketing Communications
Susan DolanVP Strategic Planning
Revenue and Support

Revenue Composition

Contributions and Grants
$1,070,878
Program Service Revenue
$460,686
Investment Income
$118,836
Other Revenue
$-457
All Other Contributions
$179,243
Change in Net Assets
$-22,982

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,626,045
Revenue Not Reported on Financial Statements
$23,898
Revenue Not Reported on Form 990
$311,358
Total Revenue per Audited Statements
$1,937,403
Total Revenue per Form 990
$1,649,943
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,488,598
Salaries, Compensation, and Employee Benefits$184,327
Total Fundraising Expense$94,059
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Travel$297,281$66,838$92$364,211
Fees for Services Other$202,579$53,917$16,657$273,153
Other Salaries and Wages$96,349$40,645$13,548$150,542
Information Technology$98,583$13,975$10,482$123,040
Occupancy$46,990$19,580$11,748$78,318
Fees for Services Accounting$46,475$14,300$10,725$71,500
Depreciation Depletion$25,901$5,977$7,970$39,848
Interest$23,408$190$5,390$28,988
Office Expenses$21,135$2,101$3,353$26,589
Fees for Service Investment Mgmnt Fees$18,568$5,330-$23,898
Other Employee Benefits$13,082$5,519$1,840$20,441
Payroll Taxes$8,540$3,603$1,201$13,344
Insurance$2,214$6,061$738$9,013
Other Expenses$3,404$6,974$18$3,422
Advertising$904--$904
Total Functional Expenses$1,331,357$247,509$94,059$1,672,925

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,693,518
Expenses per Audited Statements$1,672,925
Total Expenses per Form 990$1,672,925
Expenses Not Reported on Form 990$20,593
Expenses Not Reported on Financial Statements$0
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
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
No
Other officer compensation reviewed
No
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, Section A, line 6

The organization has voting members.

Form 990, Part VI, Section A, line 7A

The organization members annually elect the members of the governing body.

Form 990, Part VI, Section A, line 7B

The members approve any changes to the bylaws of the governing body.

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

The Treasurer provides an electronic copy of the Form 990 to each board member for use in the board review of the return. The Treasurer provides a written review to assist in the review process. Each board member reviews for accuracy. The Treasurer emails a final version of the Form 990 to each board member.

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

At the first Board meeting of each year, the policies are reviewed and signed by Board members.

Form 990, Part VI, Section B, line 15

Questions 15a and 15b were answered "no" as there were no officers or key employees who received compensation.

Form 990, Part VI, Section C, line 19

Audited financial statements and Form 990 are posted on our website. All documents are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
National Assistance League
EIN
95-1945908
Phone
8188463777
Address
3100 W Burbank Blvd No 100, Burbank, CA 91505

Signing Officer

Name
Anita Friesen
Title
President
Phone
8188463777
Signed
2017-09-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Anita Friesen
Formed
1935
Legal Domicile
CA
Voting Board Members
17
Independent Board Members
17
Employees
8
Volunteers
23,000

Preparer

Firm
Harrington Group CPAs LLP
Address
234 East Colorado Blvd Suite M150, Pasadena, CA 91101
Preparer
Tonetta L Conner CPA
Phone
6264036801
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Program Accomplishment, 4A Continuation

National Educational Conference: Open to the entire membership, this conference exposes attendees to national speakers covering relevant topics. In addition, breakout sessions are offered covering a myriad of topics, including training in philanthropic programs, resource development, thrift shop management/operations, membership issues, marketing & communications, and strategic planning. The Corporation's annual meeting is also conducted at this conference. Leadership Training: Leadership training is designed to provide a stimulating symposium of educational workshops and networking opportunities for all incoming chapter Presidents, Treasurers and auxiliary Chairmen. Attendees are provided a baseline of governance practices, leadership expectations and annual reporting requirements. Attendees receive valuable training in national policies, philanthropic programs, finance, membership management, resource development , parliamentary procedures and meeting techniques. Treasurers receive comprehensive training with respect to financial statement and 501(c)(3) organization requirements. Assisteens Conference: Assisteens are boys and girls in grades 7-12 who have joined our organization to participate in philanthropic programs. Joined by their adult Coordinators, these attendees receive leadership, team-building and confidence-building training which will aid them as they mature into tomorrow's leaders. Sessions are offered covering philanthropic programs, fundraising, policies and procedures, among others.

Form 990, Part IX, line 11G

Other professional services: Program service expenses 153,570. Management and general expenses 38,839. Fundraising expenses 5,347. Total expenses 197,756. Consulting services: Program service expenses 49,009. Management and general expenses 15,078. Fundraising expenses 11,310. Total expenses 75,397.

Financial Statement Notes

Part V, Line 4:

National Assistance League Endowment Fund includes one donor restricted fund. National Assistance League classifies as permanently restricted net assets, (a) the original value of the gift that is deemed donor restricted, (b) the original value of subsequent gifts to the fund, and (c) accumulations to the fund made in accordance with the direction of the applicable donor gift instrument at the time the accumulation is added to the fund. The remaining portion of the donor restricted fund that is not classified in permanently restricted net assets is classified as temporarily restricted net assets until those amounts are appropriated for expenditure by National Assistance League. During the fiscal year May 31, 2017 there was no subsequent gift to the fund. Additionally, accumulations to the fund represent unspent earned interest.

Part X, Line 2:

National Assistance League is exempt from taxation under Internal Revenue Code Section 501(c)(3). In addition, National Assistance League qualifies for the charitable contribution deduction under Section 170(b)(1)(A) and has been classified as an organization that is not a private foundation under Section 509(a)(2). National Assistance League is also exempt from state income taxes under Section 23701(d) of the Revenue and Taxation Code of the State of California. Generally accepted accounting principles provide accounting and disclosure guidance about positions taken by an organization in its tax returns that might be uncertain. Management has considered its tax positions and believes that all of the positions taken by National Assistance League in its federal and state exempt organization tax returns are more likely than not to be sustained upon examination. National Assistance League's returns are subject to examination by federal and state taxing authorities, generally for three and four years, respectively, after they are filed.

Part XI, Line 2D - Other Adjustments:

Cost of goods sold 20,257.

Part XII, Line 2D - Other Adjustments:

Cost of goods sold 20,257.

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IRS990/Form990PartVIISectionAGrp/PersonNm0Anita Friesen
IRS990/Form990PartVIISectionAGrp/PersonNm1Jane Rosinski
IRS990/Form990PartVIISectionAGrp/PersonNm2Carol Vispo
IRS990/Form990PartVIISectionAGrp/PersonNm3Phyllis Campbell
IRS990/Form990PartVIISectionAGrp/PersonNm4Becky Rasdall
IRS990/Form990PartVIISectionAGrp/PersonNm5Maureen Smith
IRS990/Form990PartVIISectionAGrp/PersonNm6Susan Dolan
IRS990/Form990PartVIISectionAGrp/PersonNm7Cindy Schaldenbrand
IRS990/Form990PartVIISectionAGrp/PersonNm8Elizabeth Knutsen
IRS990/Form990PartVIISectionAGrp/PersonNm9Kathy Youngman
IRS990/Form990PartVIISectionAGrp/PersonNm10Laura Farr
IRS990/Form990PartVIISectionAGrp/PersonNm11Annette Anderson
IRS990/Form990PartVIISectionAGrp/PersonNm12Cindy Brockway
IRS990/Form990PartVIISectionAGrp/PersonNm13Cindy Burgess
IRS990/Form990PartVIISectionAGrp/PersonNm14Kathy Darwin
IRS990/Form990PartVIISectionAGrp/PersonNm15Nancy Friedel
IRS990/Form990PartVIISectionAGrp/PersonNm16Jackie Hamby
IRS990/Form990PartVIISectionAGrp/PersonNm17Margery Hayward
IRS990/Form990PartVIISectionAGrp/PersonNm18Pat Reinier
IRS990/Form990PartVIISectionAGrp/PersonNm19Sandy Ross
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IRS990/Form990PartVIISectionAGrp/TitleTxt0President
IRS990/Form990PartVIISectionAGrp/TitleTxt1VP Chapter Services
IRS990/Form990PartVIISectionAGrp/TitleTxt2VP Administration
IRS990/Form990PartVIISectionAGrp/TitleTxt3VP Fund Development
IRS990/Form990PartVIISectionAGrp/TitleTxt4VP Educational Development
IRS990/Form990PartVIISectionAGrp/TitleTxt5VP Marketing Communications
IRS990/Form990PartVIISectionAGrp/TitleTxt6VP Strategic Planning
IRS990/Form990PartVIISectionAGrp/TitleTxt7VP Corporate Finance
IRS990/Form990PartVIISectionAGrp/TitleTxt8Secretary (started 9/16)
IRS990/Form990PartVIISectionAGrp/TitleTxt9Secretary (ended 9/16)
IRS990/Form990PartVIISectionAGrp/TitleTxt10Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt11Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt12Board Member (ended 9/16)
IRS990/Form990PartVIISectionAGrp/TitleTxt13Board Member (ended 9/16)
IRS990/Form990PartVIISectionAGrp/TitleTxt14Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt15Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt16Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt17Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt18Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt19Board Member
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IRS990/MissionDesc0Assistance League volunteers transforming the lives of children through community programs.
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IRS990/ProgSrvcAccomActy2Grp/Desc0Chapter Services is a network of experienced volunteers working together to offer guidance to the chapters in a meaningful, personalized way to help them achieve and maintain consistent operational standards. National committee members provide comprehensive support for operating a volunteer organization by providing: a complete handbook of policies and procedures, on-site visits that promote the interchange of ideas, responses to specific chapter concerns, and individualized training to create exemplary chapter boards. Chapter visits provide a valuable link to the national organization and are critical to nurturing, problem solving and maintaining organizational standards across the country.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0554108
IRS990/ProgSrvcAccomActy3Grp/Desc0Chapter Formation is a critical component of the organizational growth strategy for National Assistance League. It provides the basis for the organization to build its national impact and brand incrementally with each new chapter. This program is committee driven and it identifies communities across the country that could both benefit from and support a future Assistance League chapter. Committee members provide valuable guidance to prospective chapters as they strive to establish the organizational structure needed to become a successful chartered chapter.
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IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00

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