General information

Quickcard: Narconon Western United States

Employer Identification Number (EIN):

65-1238009

Stated primary purpose ()

"The corporation is organized to operate exclusively for charitable purpose by providing management of Narconon drug rehabilitation facilities and activities, and to direct and coordinates activities making the public aware of the problems associated with drug and alcohol abuse and the solutions for these, in the Western United States area, through the use of technology researched and developed by L. Ron Hubbard."

Address (as of 2007):

6161 Santa Monica Boulevard, 208
Los Angeles, CA
90038-4406
United States

At a glance

Revenue, expenses, and changes in net assets or funds balances [From Part 1 of 990 filings]
Line	Description		2007	2006	2005	Comment
1a	Contributions to donor advised funds
1b	Direct public support		16,000
1c	Indirect public support				50,000
1d	Government contributions (grants)
1e cash	Contributions, gifts, grants, and similar amounts received		16,000		50,000
1e non-cash	Contributions, gifts, grants, and similar amounts received
2	Program services revenue including government fees and contracts		669,154	506,920	436,107
3	Membership dues and assessments
4	Interest on savings and temporary cash investments		1,397	1,687
5	Dividends and interest from securities
6a	Gross rents
6b	Less rental expenses
6c	Net rental income or (loss)
7	Other investment income
8Aa	Gross amount from sales of securities
8Ab	Less cost of goods sold
8Ba	Gross amount from sales of other assets
8Bb	Less cost of goods sold
8d	Net gain or (loss) from sales of assets other than inventory
9a	Gross revenue from special events and activities
9b	Less direct expenses other than fundraising expenses
9c	Net income or (loss) from special events
10a	Gross sales of inventory, less return and allowances
10b	Less cost of goods sold
10c	Gross profit or (loss) from sales of inventory
11	Other revenue		3,885	3,358	4,110
990T-3	Net income from unrelated business activities
12	Total revenue		690,436	511,965	490,217
13	Program services expenses		820,346	311,762	254,913
14	Management and general expenses		105,850	79,548	79,773
15	Fundraising expenses
16	Payments to affiliates
17	Total expenses		926,196	391,310	334,686
18	Excess or (deficit) for the year		-235,760	120,655	155,531
19	Net assets or fund balances at beginning of year		276,186	155,531
20	Other changes in net assets or fund balances
21	Net assets or fund balances at end of year		40,426	276,186	155,531
Analysis of income-producing activities [From Part 7 of 990 filings]
	Raw statement - corrected		2007	2006	2005	Comment
	Administrative assistance		26,500
	Legal assistance			18,547
	License fees for management of drug rehab activities		642,654	488,373	436,107
	Referral commissions		3,885	3,358	4,110
Statement of functional expenses [From Part 2 of 990 filings]
Line	Description		2007	2006	2005	Comment
22 cash	Grants and allocations		368,622		57,742
22 non-cash	Grants and allocations
23A	Specific assistance to individuals
24A	Benefits paid to or for members
25Aa	Compensation of officers, directors, etc.		48,876	67,600	41,039
25Ab	Compensation of former officers, directors, etc.		6,750
26A	Other salaries and wages		170,008	100,744	47,440
27A	Pension plan contributions
28A	Other employee benefits		20,775	31,010	21,169
29A	Payroll taxes		20,303	15,632	7,175
	Sum of salary-related expenses		266,712	214,986	116,823
90b	Number of employees		10	9	0
30A	Professional fundraising fees
31A	Accounting fees		7,503	3,470
32A	Legal fees		22,601	8,750
33A	Supplies		24,113	22,027	22,686
34A	Telephone		21,766	10,729	17,996
35A	Postage and shipping		136	1,063	159
36A	Occupancy		77,434	61,193	54,959
37A	Equipment rental and maintenance
38A	Printing and publications		417	372	205
39A	Travel		37,807	21,103	20,288
40A	Conferences, conventions, and meetings		22,165
41A	Interest		444	1,247	1,364
42A	Depreciation, depletion, etc.		13,582	11,830	8,911
43A	Other expenses not covered above		62,894	34,540	33,553
44A	Total functional expenses		926,196	391,310	334,686
Other expenses [From Part II/Line 43 of 990 filings]
	Raw statement - corrected		2007	2006	2005	Comment
	Bank charges		210	3	43
	Consulting fees		1,200	300	1,190
	Dissemination		22,727	11,234	21,994
	Insurance		2,919	2,482	4,180
	Licenses, permits and fees		206
	Licenses, permits and fees			6,969
	Payroll service			3,222	1,482
	Repairs and maintenance		4,430	335	3,379
	Staff enhancement			9,995	1,285
	Staff training		31,202
Grants and allocations [From Part II/Line 22 of 990 filings] 6 grants under $2,000 not shown. For a list of all grants, see detailed transactions.
	Grantees	Statement	2007	2006	2005	Comment
	Association Narconon Brazil	Drug rehabilitation	4,859
	Criminon International	Drug rehabilitation	7,000
	Narconon - Hawaii*	Drug rehabilitation	73,000
	Narconon Almaty	Drug rehabilitation	6,299
	Narconon Argentina	Drug rehabilitation	2,000
	Narconon Buenos Aires	Drug rehabilitation	3,396
	Narconon Colombia	Drug rehabilitation	4,500
	Narconon Fresh Start (formerly, Narconon Southern California)	Drug rehabilitation	83,647
		Facility constr.			56,492
	Narconon Hastings (UK)	Drug rehabilitation	17,200
	Narconon International	Drug rehabilitation	100,000
	Narconon Johannesburg	Drug rehabilitation	5,550
	Narconon Kharkov	Drug rehabilitation	3,859
	Narconon Libertad	Drug rehabilitation	2,769
	Narconon Mexico	Drug rehabilitation	5,325
	Narconon Nepal	Drug rehabilitation	26,850
	Narconon Northern California	Drug rehabilitation	2,500
	Narconon South Moscow	Drug rehabilitation	9,849
	Narconon Victoria Drug Education Services	Drug rehabilitation	4,477
Payments to affiliates [From Part I/Line 16 of 990 filings]
N/A
Balance sheets [From Part 4 of 990 filings]
Line	Description		2007	2006	2005	Comment
45B	Cash – non-interest-bearing		18,430	173,092	236,885
46B	Savings and temporary cash investments		5,433	77,836
47Ba	Accounts receivable
47Bb	Less: allowance for doubtful accounts
47Bc	Accounts receivable net of doubful accounts
48Ba	Pledges receivable
48Bb	Less: allowance for doubtful accounts
48Bc	Pledges receivable net of doubful accounts
49B	Grants receivable
50B	Receivables from officers, directors, trustees, and key employees
51Ba	Other notes and loans receivable		20,000
51Bb	Less: allowance for doubtful accounts
51Bc	Other notes and loans receivable net of doubtful accounts		20,000
52B	Inventories for sale or use
53B	Prepaid expenses and deferred charges
54B	Investments – publicly-traded securities
54Bb	Investments – other securities
55Ba	Investments – land, buildings, and equipment: basis
55Bb	Less: accumulated depreciation
55Bc	Investments – land, buildings, and equipment net of accumulated depreciation
56B	Investments – other
57Ba	Land, buildings, and equipment: basis		59,900	50,917	45,216
57Bb	Less: accumulated depreciation		34,323	20,741	8,911
57Bc	Land, buildings, and equipment net of accumulated depreciation		25,577	30,176	36,305
58B	Other assets		14,772	10,708
59B	Total assets		84,212	291,812	273,190
60B	Accounts payable and accrued expenses
61B	Grants payable
62B	Deferred revenue
63B	Loans from officers, directors, trustees, and key employees
64Ba	Tax-exempt bond liabilities
64Bb	Mortgages and other notes payable		35,000
65B	Other liabilities		8,786	15,626	117,659
66B	Total liabilities		43,786	15,626	117,659
67B	Unrestricted
68B	Temporarily restricted
69B	Permanently restricted
70B	Capital stock, trust principal, or current funds
71B	Paid-in or capital surplus, or land, building, and equipment fund
72B	Retained earnings, endowment, accumulated income, or other funds		40,426	276,186	155,531
73B	Total net assets or fund balances		40,426	276,186	155,531
Statement of program service accomplishments [From Part III of 990 filings]
			2007	2006	2005	Comment
Management, expansion, and establishment of Narconon centers
Detailed statements
Grants			368,622		57,742
Expenses			376,796	264,361	157,987
Total expenses			745,418	264,361	215,729
Selected statistics
Students serviced on the rehab. program in the WUS area			923	773	700
Individuals graduating the rehab. program in the WUS area			427	426	324
Narconon centers operating in the WUS area			8	10	6
Public awareness
Detailed statements
Grants
Expenses			74,928	47,401	39,184
Total expenses			74,928	47,401	39,184

People/corporations linked to the entity

[From various sources]

Name	Relation	Duty	2009	2007	2006	2005
Julie Berk	Director	Director			0	0
Luria K. Dion	Director	Chief executive officer, president		8,700
Roland W. Fink (CPA)	Contractor	Paid tax return preparer		✔
	Contractor	Tax return preparer			✔	✔
John Huston	Director	Director		0	0	0
Nicholas Kent	Director	Chairman, chief executive officer			24,850	19,119
	Director	Chief executive officer, president		6,750
Helena Kobrin	Other	Agent for service of process	✔
Michael Kobrin	Director	Director, vice president		25,426	24,850	15,170
Russell Kobrin	Employee	Establishment officer		9,994
Jessica Lowe	Employee	Treasury supervisor		17,794
	Other	Books in care of		✔	✔
Joshua Penn	Director	Director		0
Jon Stearman	Director	Director		0	0	0
David Worthington	Director	Chief financial officer, treasurer		14,750	17,900	6,750

Notes