Narconon Northern California: form 990 filings
Last updated on May 14, 2008 20:45
Contents
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General informationEmployer Identification Number (EIN):77-0275827 Stated primary purpose
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Revenue, expenses, and changes in net assets or funds balances[From Part 1 of 990 filings] | ||||||||||
| Line | Description | 2005  |
2004 |
2003 |
2002 |
2001 |
2000 |
1999 |
Comments | |
| 1b | Direct public support | 67,784$ | 64,872$ | 39,109$ | 46,839$ | 20,185$ | 27,748$ | 60,960$ | ||
| 1c | Indirect public support | 90,000$ | 1,143$ | |||||||
| 1e cash | Contributions, gifts, grants, and similar amounts received | 152,307$ | 57,288$ | 27,170$ | 14,054$ | 15,189$ | 12,582$ | 60,960$ | ||
| 1e non-cash | Contributions, gifts, grants, and similar amounts received | 5,477$ | 7,584$ | 11,939$ | 32,785$ | 6,139$ | 15,166$ | |||
| 2 | Program services revenue including government fees and contracts | 4,908,332$ | 3,081,564$ | 3,299,287$ | 1,918,932$ | 1,489,419$ | 1,262,196$ | 775,764$ | ||
| 4 | Interest on savings and temporary cash investments | 766$ | 12$ | 157$ | 546$ | 157$ | ||||
| 5 | Dividends and interest from securities | 199$ | ||||||||
| 6a | Gross rents | 5,400$ | 1,140$ | 4,318$ | ||||||
| 6c | Net rental income or (loss) | 5,400$ | 1,140$ | 4,318$ | ||||||
| 8Ba | Gross amount from sales of other assets | 20,000$ | 75$ | 401$ | ||||||
| 8Bb | Less cost of goods sold | 28,807$ | 838$ | 2,431$ | ||||||
| 8d | Net gain or (loss) from sales of assets other than inventory | -8,807$ | -763$ | -2,030$ | ||||||
| 10a | Gross sales of inventory, less return and allowances | 88,925$ | 74,126$ | 93,367$ | 51,148$ | 34,848$ | 26,974$ | 18,288$ | ||
| 10b | Less cost of goods sold | 51,948$ | 27,391$ | 31,557$ | 29,005$ | 20,826$ | 20,493$ | 8,342$ | ||
| 10c | Gross profit or (loss) from sales of inventory | 36,977$ | 46,735$ | 61,810$ | 22,143$ | 14,022$ | 6,481$ | 9,946$ | ||
| 11 | Other revenue | 11,643$ | 906$ | 6,057$ | ||||||
| 12 | Total revenue | 5,115,502$ | 3,189,776$ | 3,401,269$ | 1,994,517$ | 1,526,108$ | 1,295,819$ | 848,958$ | ||
| 13 | Program services expenses | 2,879,026$ | 2,506,672$ | 2,921,850$ | 1,541,533$ | 1,212,207$ | 1,137,221$ | 836,292$ | ||
| 14 | Management and general expenses | 1,136,773$ | 603,173$ | 653,121$ | 337,170$ | 361,815$ | 57,422$ | 23,997$ | ||
| 15 | Fundraising expenses | 9,452$ | ||||||||
| 16 | Payments to affiliates | 487,029$ | ||||||||
| 17 | Total expenses | 4,512,280$ | 3,109,845$ | 3,574,971$ | 1,878,703$ | 1,574,022$ | 1,194,643$ | 860,289$ | ||
| 18 | Excess or (deficit) for the year | 603,222$ | 79,931$ | -173,702$ | 115,814$ | -47,914$ | 101,176$ | -11,331$ | ||
| 19 | Net assets or fund balances at beginning of year | 186,201$ | 106,270$ | 279,972$ | 147,466$ | 195,380$ | 53,135$ | 64,466$ | ||
| 20 | Other changes in net assets or fund balances | -211,379$ | 16,692$ | 20,088$ |
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| 21 | Net assets or fund balances at end of year | 578,044$ | 186,201$ | 106,270$ | 279,972$ | 147,466$ | 174,399$ | 53,135$ | ||
Analysis of income-producing activities[From Part 7 of 990 filings] | ||||||||||
| Raw statement - corrected | 2005 |
2004 |
2003 |
2002 |
2001 |
2000 |
1999 |
Comments | ||
| Commissions | 11,643$ | 906$ | 6,057$ | |||||||
| Drug rehabilitation services | 4,908,332$ | 3,081,564$ | 3,299,287$ | 1,918,932$ | 1,489,419$ | 1,262,196$ | 775,764$ | |||
| Sales of drug rehab and life skills materials | 36,977$ | 46,735$ | 61,810$ | 22,143$ | 14,022$ | 6,481$ | 9,946$ | |||
Statement of functional expenses[From Part 2 of 990 filings] | ||||||||||
| Line | Description | 2005 |
2004 |
2003 |
2002 |
2001 |
2000 |
1999 |
Comments | |
| 25Aa | Compensation of officers, directors, etc. | 312,396$ | 181,424$ | 408,440$ | 130,712$ | 206,177$ | 39,610$ | 52,813$ | ||
| 26A | Other salaries and wages | 1,609,873$ | 1,063,191$ | 772,967$ | 506,148$ | 331,851$ | 357,117$ | 221,072$ | ||
| 29A | Payroll taxes | 152,379$ | 111,582$ | 87,997$ | 50,423$ | 42,960$ | 33,165$ | 20,348$ | ||
| Sum of salary-related expenses | 2,074,648$ | 1,356,197$ | 1,269,404$ | 687,283$ | 580,988$ | 429,892$ | 294,233$ | |||
| 31A | Accounting fees | 4,600$ | 2,300$ | 4,395$ | ||||||
| 32A | Legal fees | 10,553$ | 2,271$ | |||||||
| 34A | Telephone | 83,875$ | 53,673$ | 55,160$ | 39,923$ | 32,462$ | 26,117$ | 26,915$ | ||
| 35A | Postage and shipping | 20,856$ | 12,138$ | 18,086$ | 10,872$ | 8,707$ | 18,497$ | |||
| 36A | Occupancy | 140,808$ | 42,466$ | 136,512$ | 57,615$ | 50,486$ | 45,200$ | 123,601$ | ||
| 37A | Equipment rental and maintenance | 15,524$ | 17,798$ | 15,235$ | 12,030$ | 12,660$ | 14,434$ | |||
| 38A | Printing and publications | 186,660$ | 7,128$ | 11,096$ | 2,951$ | 2,768$ | 11,747$ | 38,774$ | ||
| 39A | Travel | 73,940$ | 54,512$ | 60,467$ | 24,563$ | |||||
| 41A | Interest | 102,685$ | 104,178$ | 96,353$ | 106,329$ | 122,173$ | 140,650$ | 245$ | ||
| 42A | Depreciation, depletion, etc. | 80,573$ | 69,406$ | 54,851$ | 37,096$ | 38,486$ | 48,921$ | 29,551$ | ||
| 43A | Other expenses not covered above | 1,261,206$ | 1,449,135$ | 1,915,711$ | 910,846$ | 673,246$ | 407,982$ | 285,081$ | ||
| 44A | Total functional expenses | 4,025,251$ | 3,109,845$ | 3,574,971$ | 1,878,703$ | 1,574,022$ | 1,194,643$ | 860,289$ | ||
Other expenses[From Part II/Line 43 of 990 filings] | ||||||||||
| Raw statement - corrected | 2005 |
2004 |
2003 |
2002 |
2001 |
2000 |
1999 |
Comments | ||
| Advertising and promotion | 248,747$ | 191,807$ | 85,610$ | 47,947$ | 42,036$ | |||||
| Cleaning and laundry | 4,450$ | 5,776$ | 3,271$ | 1,691$ | 737$ | |||||
| Contributions to other nonprofits orgs. | 10,120$ | 150$ | 13,295$ | 11,006$ | 5,550$ | 3,800$ | ||||
| Course materials | 1,158$ | 9,165$ | 3,647$ | 1,929$ | ||||||
| Delivery cost | 832$ | |||||||||
| Equipment rental | 14,485$ | |||||||||
| FSM commissions | 137,545$ | 56,032$ | 29,887$ | 12,584$ | 9,208$ | 27,584$ | 6,680$ | After 2002, the statement "FSM commissions" was dropped in favor of simply "Commissions". I kept the pre-2003 statement since "FSM" is a term that has an interesting meaning in Scientology: "FSMs are effectively salespeople, being Scientology members who sell Scientology courses and publications to 'raw meat' (the general public) for a cut of 15% of the proceeds. This often goes straight back to the Church, as many FSMs use their sales income to offset the cost of their own Scientology courses." [ref] | ||
| Insurance | 110,090$ | 177,427$ | 101,925$ | 31,875$ | 33,255$ | 12,936$ | 7,789$ | |||
| Legal and accounting | 72,602$ | 9,514$ | ||||||||
| Legal settlement | 360,000$ |
2005 ():
Probably relates to
the rape case that occurred in 2003 at this Narconon
center. See
stop-narconon.org, look-up "Rape at Narconon" on the
front page. See also
Santa Cruz Sentinel (2004): "Rape at drug-treatment center alleged".
|
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| Loss on abandoned assets | 16,068$ | 7,599$ | 16,679$ | |||||||
| Materials | 5,457$ | 8,623$ | ||||||||
| Medical services and supplies | 58,626$ | 74,004$ | 49,117$ | 15,995$ | 28,183$ | 23,638$ | ||||
| Merchand and bank fees | 50,049$ | 52,196$ | 24,459$ | 15,012$ | 13,194$ | 11,602$ | ||||
| Office and administrative | 100,947$ | |||||||||
| Office expense | 12,865$ | 6,371$ | 4,056$ | |||||||
| Office supplies | 16,790$ | 27,583$ | 16,481$ | |||||||
| Organization cont. | 2,000$ | |||||||||
| Other expense | 400$ | 1,466$ | ||||||||
| Outside room and board | 13,900$ | |||||||||
| Outside services | 203,627$ | |||||||||
| Postage expense | 9,400$ | |||||||||
| Printing and paper exp | 7,802$ | |||||||||
| Professional fees | 17,835$ | 171,376$ | 524,901$ | 199,222$ | 38,859$ | 7,097$ | ||||
| Program delivery costs | 348,071$ | |||||||||
| Program food expense | 147,970$ | 231,056$ | 175,885$ | 114,807$ | 70,734$ | 46,645$ | ||||
| Property tax | 14,779$ | |||||||||
| Rent | 13,406$ | |||||||||
| Repairs and maintenance | 42,302$ | 40,237$ | 61,057$ | 25,270$ | 19,853$ | 13,458$ | ||||
| Staff training | 20,229$ | 7,990$ | 147,627$ | 6,594$ | 8,087$ | 23,903$ | 9,769$ | |||
| Students expense | 984$ | |||||||||
| Taxes, fees and dues | 2,319$ | 1,416$ | 3,357$ | 4,747$ | 3,733$ | 1,073$ | ||||
| Trademark fees | 293,179$ | 292,247$ | 162,832$ | 127,402$ | 95,005$ | 63,753$ | In 2005, this item was moved to line 16 | |||
| Travel expense | 49,957$ | 77,328$ | 30,972$ | |||||||
| Utilities expense | 95,680$ | 50,579$ | 53,921$ | 32,583$ | 29,544$ | 18,188$ | 22,769$ | |||
| Vehicle expense | 3,069$ | |||||||||
| Vitamins expense | 18,012$ | 9,440$ | 6,464$ | 5,304$ | ||||||
Grants and allocations[From Part II/Line 22 of 990 filings] None | ||||||||||
Payments to affiliates[From Part I/Line 16 of 990 filings] | ||||||||||
| Affiliates | 2005 |
2004 |
2003 |
2002 |
2001 |
2000 |
1999 |
Comments | ||
| Narconon International | Trademark license fee | 487,029$ | Prior to 2005, this item was listed at line 43B, as a program services expense. | |||||||
Balance sheets[From Part IV of 990 filings] | ||||||||||
| Line | Description | 2005 |
2004 |
2003 |
2002 |
2001 |
2000 |
1999 |
Comments | |
| 45B | Cash — non-interest-bearing | 400,877$ | 140,733$ | 151,727$ | 128,363$ | 47,986$ | 142,477$ | 31,110$ | ||
| 46B | Savings and temporary cash investments | 15,544$ | ||||||||
| 47Ba | Accounts receivable | 56,607$ | ||||||||
| 47Bc | Accounts receivable net of doubful accounts | 56,607$ | ||||||||
| 48Ba | Pledges receivable | 90,000$ | ||||||||
| 48Bc | Pledges receivable net of doubful accounts | 90,000$ | ||||||||
| 52B | Inventories for sale or use | 11,540$ | 6,003$ | 10,157$ | 6,915$ | 7,560$ | 5,000$ | 8,209$ | ||
| 53B | Prepaid expenses and deferred charges | 31,102$ | ||||||||
| 55Ba | Investments — land, buildings, and equipment: basis | 2,185,288$ | 1,501,489$ | |||||||
| 55Bb | Less: accumulated depreciation | 273,257$ | 37,800$ | |||||||
| 55Bc | Investments — land, buildings, and equipment net of accumulated depreciation | 1,912,031$ | 1,463,689$ | |||||||
| 57Ba | Land, buildings, and equipment: basis | 1,858,787$ | 1,837,387$ | 1,629,393$ | 1,560,713$ | 1,528,250$ | ||||
| 57Bb | Less: accumulated depreciation | 249,426$ | 180,020$ | 131,270$ | 109,931$ | 86,259$ | ||||
| 57Bc | Land, buildings, and equipment net of accumulated depreciation | 1,609,361$ | 1,657,367$ | 1,498,123$ | 1,450,782$ | 1,441,991$ | ||||
| 58B | Other assets | 72,346$ | 62,213$ | 59,606$ | 40,631$ | 34,931$ | 5,324$ | 130$ | ||
| 59B | Total assets | 2,574,503$ | 1,818,310$ | 1,878,857$ | 1,689,576$ | 1,541,259$ | 1,594,792$ | 1,503,138$ | ||
| 60B | Accounts payable and accrued expenses | 276,212$ | ||||||||
| 64Bb | Mortgages and other notes payable | 1,338,303$ | 1,532,534$ | 1,710,915$ | 1,391,885$ | 1,392,573$ | 1,411,201$ | 1,418,025$ | ||
| 65B | Other liabilities | 381,944$ | 99,575$ | 61,672$ | 17,719$ | 1,220$ | 9,192$ | 31,978$ |
2005 ():
Probably relates to the rape case that occurred in 2003 at this Narconon
center. See stop-narconon.org,
look-up "Rape at Narconon" on the front page. See also
Santa Cruz Sentinel (2004): "Rape at drug-treatment center alleged".
|
|
| 66B | Total liabilities | 1,996,459$ | 1,632,109$ | 1,772,587$ | 1,409,604$ | 1,393,793$ | 1,420,393$ | 1,450,003$ | ||
| 67B | Unrestricted | 487,244$ | 186,201$ | 106,270$ | 279,972$ | 174,399$ | 53,135$ | |||
| 68B | Temporarily restricted | 90,800$ | ||||||||
| 72B | Retained earnings, endowment, accumulated income, or other funds | 147,466$ | ||||||||
| 73B | Total net assets or fund balances | 578,044$ | 186,201$ | 106,270$ | 279,972$ | 147,466$ | 174,399$ | 53,135$ | ||
Statement of program service accomplishments
[From Part III of 990 filings]
| 2005 | 2004 | 2003 | 2002 | 2001 | 2000 | 1999 | |
| Drug rehabilitation | |||||||
| Detailed statements | html or | html or | html or | html or | | | |
| Grants | |||||||
| Expenses, net of grants | 2,078,891$ | 2,506,672$ | 2,921,850$ | 1,541,533$ | 1,212,207$ | 1,137,221$ | 836,292$ |
| Total expenses | 2,078,891$ | 2,506,672$ | 2,921,850$ | 1,541,533$ | 1,212,207$ | 1,137,221$ | 836,292$ |
| Selected statistics | |||||||
| Drug-rehab hours | 188,200 | 158,500 | 150,100 | 121,518 | |||
| Public awareness | |||||||
| Detailed statements | html or | ||||||
| Grants | |||||||
| Expenses, net of grants | 800,135$ | ||||||
| Total expenses | 800,135$ | ||||||
People/corporations linked to the entity
[From various sources.]
| Name | Relation | Duty | 2008 | 2005 | 2004 | 2003 | 2002 | 2001 | 2000 | 1999 | Comments |
| Victor Alkana | Director | Director | 0$ | ||||||||
| John Berryman | Director | Director | 0$ | 0$ | |||||||
| John Burns | Employee | Ethics supervisor | 61,330$ | ||||||||
| Michael DiPalma | Employee | Public registration | 98,414$ | ||||||||
| Employee | Registrar | 63,120$ | |||||||||
| Logan Forcey III | Contractor | Case supervisor | 59,813$ | ||||||||
| Scott Friend | Director | Executive director of expansion | 17,325$ | ||||||||
| Matthew Guernaccini | Employee | Senior director of expansion | 78,124$ | ||||||||
| Eleanor Jourdain | Employee | Registered nurse | 73,263$ | ||||||||
| Employee | Registered nurse, hospital liaison officer | 56,189$ | |||||||||
| Joeph Kaspers | Employee | Registrar | 55,853$ | ||||||||
| Michael Kobrin | Director | Voting member | 0$ | ||||||||
| Chuck Koch | Director | Director | 3,005$ | 26,475$ | 0$ | 0$ | 0$ | 0$ | |||
| Director | Voting member | 0$ | |||||||||
| Angie Manson | Director | Deputy executive director | 158,764$ | 78,411$ | |||||||
| Director | Financial supervisor | 101,164$ | |||||||||
| Employee | Financial supervisor | 75,040$ | 55,800$ | ||||||||
| Daniel Manson | Director | Executive director | 100,008$ | 115,649$ | |||||||
| Director | Executive director, director | 153,632$ | |||||||||
| Employee | Supervisor | 67,148$ | 52,013$ | ||||||||
| Francisco (Frank) Montero | Contractor | Intellectual property | 150,800$ | 200,800$ | |||||||
| Director | Executive director | 130,712$ | 122,792$ | ||||||||
| Director | Former director | 165,152$ | |||||||||
| Andy Moore | Director | Executive director | 83,385$ | 39,610$ | 35,488$ | ||||||
| Eugene Moore | Director | Director | 0$ | 0$ | 0$ | ||||||
| Jerry Nemier | Director | Director | 0$ | 0$ | 0$ | 0$ | 0$ | 0$ | 0$ | ||
| Edward Panelli | Director | Director | 0$ | ||||||||
| Stacey Payne | Employee | Senior director of expansion | 80,605$ | 55,433$ | |||||||
| Employee | Supervisor | 86,436$ | |||||||||
| Richard Prescott | Director | Director | 0$ | 0$ | 0$ | 0$ | |||||
| David Puliafico David Puliafico, Inc. | Contractor | Tax return preparer | ✔ | ✔ | ✔ | ✔ | |||||
| David Puliafico | Director | Director | 0$ | 0$ | 0$ | 0$ | 0$ | 0$ | |||
| Director | Voting member | 0$ | |||||||||
| Dana Rebasti | Employee | Public registration | 100,125$ | ||||||||
| Employee | Registrar | 61,665$ | |||||||||
| Desiree Romero | Employee | Registrar | 58,383$ | ||||||||
| Peggy Rovenski | Director | Director | 0$ | 0$ | 0$ | 0$ | |||||
| Steve Ryman | Director | Director | 0$ | 0$ | 0$ | 0$ | |||||
| Tatsuya Sakamoto | Employee | Production | 50,608$ | ||||||||
| Employee | Senior director of publication | 62,807$ | |||||||||
| Stephen Stein, MD | Contractor | Medical examinations | 71,925$ | ||||||||
| Marc Torres | Director | Director | 0$ | 0$ | 0$ | 0$ | 0$ | 0$ | 0$ | ||
| Rodrigo Ubillus Narconon Vista Bay | Director | Senior director of expansion | ✔ | ||||||||
| David Puliafico, Inc. | Contractor | Tax return preparer | ✔ | ✔ | ✔ | ||||||
| JP&C, Inc. | Contractor | Outside case supervision | 79,772$ | 61,130$ |
Entities with two degrees of separation
Notes
Further reading
- Ripoff Report: "Narconon"
- Narconon Exposed: "Drug rehab or Scientology front?"
-
Stop-Narconon.org: "Protecting the Vulnerable from Narconon/Scientology"
Stop-Narconon.org is the target of some sort of denial-of-service attack as reported by Dr. David S. Touretzky on December 20th, 2007. If the site doesn't work at this time, try again later - Santa Cruz Sentinel (2004): "Rape at drug-treatment center alleged"
- California State Department of Health (1974): "Outline for recovery house evaluation". Excerpt: "All of the literature and books are directly derived from Scientology and most staff are already or are becoming Scientologists. It would appear that Narconon is receiving state funds for treating 'addicts' and is using primarily methods or 'technology' of the Church of Scientology."