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Narconon Northern California: Form 990 filings

General information

Quickcard: Narconon Northern California

Employer Identification Number (EIN):

77-0275827

Stated primary purpose ()

"Drug rehabilitation service and public awareness."

Address (as of 2007):

262 Gaffey Road
Watsonville, CA
95076-9731
United States

Other names/properties used by the entity (from various sources):

• Narconon Vista Bay
  1364 Ruth Haven Lane
  Placerville, CA
  95667
  United States

Main web site:

www.drugrehab.net

At a glance

Revenue, expenses, and changes in net assets or funds balances [From Part 1 of 990 filings]
Line	Description		2007	2006	2005	2004	2003	2002	2001	2000	1999	Comment
1a	Contributions to donor advised funds
1b	Direct public support		9,343	20,504	67,784	64,872	39,109	46,839	20,185	27,748	60,960
1c	Indirect public support				90,000				1,143
1d	Government contributions (grants)
1e cash	Contributions, gifts, grants, and similar amounts received		5,050	17,384	152,307	57,288	27,170	14,054	15,189	12,582	60,960
1e non-cash	Contributions, gifts, grants, and similar amounts received		4,293	3,120	5,477	7,584	11,939	32,785	6,139	15,166
2	Program services revenue including government fees and contracts		9,633,175	6,239,997	4,908,332	3,081,564	3,299,287	1,918,932	1,489,419	1,262,196	775,764
3	Membership dues and assessments
4	Interest on savings and temporary cash investments		18,169	5,010	766	12	157	546		157
5	Dividends and interest from securities								199
6a	Gross rents					5,400			1,140		4,318
6b	Less rental expenses
6c	Net rental income or (loss)					5,400			1,140		4,318
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					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
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		163,758	112,775	88,925	74,126	93,367	51,148	34,848	26,974	18,288
10b	Less cost of goods sold		64,400	57,786	51,948	27,391	31,557	29,005	20,826	20,493	8,342
10c	Gross profit or (loss) from sales of inventory		99,358	54,989	36,977	46,735	61,810	22,143	14,022	6,481	9,946
11	Other revenue		36,132	15,008	11,643		906	6,057
990T-3	Net income from unrelated business activities
12	Total revenue		9,796,177	6,335,508	5,115,502	3,189,776	3,401,269	1,994,517	1,526,108	1,295,819	848,958
13	Program services expenses		6,933,477	3,905,454	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		951,080	794,586	1,136,773	603,173	653,121	337,170	361,815	57,422	23,997
15	Fundraising expenses		8,401	13,656	9,452
16	Payments to affiliates		965,602	602,345	487,029
17	Total expenses		8,858,560	5,316,041	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		937,617	1,019,467	603,222	79,931	-173,702	115,814	-47,914	101,176	-11,331
19	Net assets or fund balances at beginning of year		1,597,511	578,044	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		2005 (): "Cumulative effect of change in accounting principle from cash to accrual" 2002 (): "A trust fund expensed in a prior year was no longer needed and was returned" 2000 (): "The accountant made adjustments to the 1999 net assets and fund balances thus increasing the 1999unrestricted funds by $20,088."
21	Net assets or fund balances at end of year		2,535,128	1,597,511	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		2007	2006	2005	2004	2003	2002	2001	2000	1999	Comment
	Commissions			15,008	11,643		906	6,057
	Drug rehabilitation services		9,633,175	6,239,997	4,908,332	3,081,564	3,299,287	1,918,932	1,489,419	1,262,196	775,764
	Sale of drug rehab and life skills materials as part of Narconon's services			54,989
	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		2007	2006	2005	2004	2003	2002	2001	2000	1999	Comment
22 cash	Grants and allocations		122,750									2007: There is a discrepancy in the figures reported: The entity reported $169,275 on line 22b, while it reported $122,750 in cell 22Bb (difference: -$46,525)
22 non-cash	Grants and allocations
23A	Specific assistance to individuals
24A	Benefits paid to or for members
25Aa	Compensation of officers, directors, etc.		962,431	486,467	312,396	181,424	408,440	130,712	206,177	39,610	52,813
25Ab	Compensation of former officers, directors, etc.
26A	Other salaries and wages		2,424,208	1,771,487	1,609,873	1,063,191	772,967	506,148	331,851	357,117	221,072
27A	Pension plan contributions		78,835
28A	Other employee benefits		119,712
29A	Payroll taxes		246,994	175,075	152,379	111,582	87,997	50,423	42,960	33,165	20,348
	Sum of salary-related expenses		3,832,180	2,433,029	2,074,648	1,356,197	1,269,404	687,283	580,988	429,892	294,233
90b	Number of employees		55	46	43	32	25	18	19	18	n/a
30A	Professional fundraising fees
31A	Accounting fees		74,427						4,600	2,300	4,395
32A	Legal fees		38,486					10,553	2,271
33A	Supplies		109,149
34A	Telephone		124,062	81,624	83,875	53,673	55,160	39,923	32,462	26,117	26,915
35A	Postage and shipping		25,178	20,460	20,856	12,138	18,086	10,872		8,707	18,497
36A	Occupancy		712,930	142,050	140,808	42,466	136,512	57,615	50,486	45,200	123,601
37A	Equipment rental and maintenance		9,189			15,524	17,798	15,235	12,030	12,660	14,434
38A	Printing and publications		931,439	276,862	186,660	7,128	11,096	2,951	2,768	11,747	38,774
39A	Travel		147,507	92,364	73,940				54,512	60,467	24,563
40A	Conferences, conventions, and meetings
41A	Interest		126,510	97,649	102,685	104,178	96,353	106,329	122,173	140,650	245
42A	Depreciation, depletion, etc.		171,052	121,131	80,573	69,406	54,851	37,096	38,486	48,921	29,551
43A	Other expenses not covered above		1,468,099	1,448,527	1,261,206	1,449,135	1,915,711	910,846	673,246	407,982	285,081
44A	Total functional expenses		7,892,958	4,713,696	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		2007	2006	2005	2004	2003	2002	2001	2000	1999	Comment
	Advertising and promotion					248,747	191,807	85,610	47,947	42,036
	Bad debt expense		6,739
	Cleaning and laundry					4,450	5,776	3,271	1,691
	Cleaning and laundry									737
	Contributions to other nonprofit organizations			95,145	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		148,202	117,962	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 alsoSanta Cruz Sentinel (2004): "Rape at drug-treatment center alleged".
	Loss on abandoned assets				16,068		7,599	16,679
	Loss on sale or disposal			6,904
	Maintenance			92,462
	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		116,801			50,049	52,196	24,459	15,012	13,194	11,602
	Office and administrative			126,278	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		186	149,594	17,835	171,376	524,901	199,222		38,859	7,097
	Program delivery costs		556,434	381,380	348,071
	Program food expense					147,970	231,056	175,885	114,807	70,734	46,645
	Property tax										14,779
	Referral fees		485,908	321,997
	Rent										13,406
	Repairs and maintenance				42,302	40,237	61,057	25,270	19,853	13,458
	Staff training		124,488	21,483	20,229	7,990	147,627	6,594	8,087	23,903	9,769
	Students expense										984
	Taxes, dues and fees		29,341
	Taxes, dues and fees			4,874
	Taxes, fees and dues				2,319
	Taxes, fees and dues					1,416
	Taxes, fees and dues						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 toline 16
	Travel expense					49,957	77,328	30,972
	Utilities			130,448
	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] 8 grants under $2,000 not shown. For a list of all grants, see detailed transactions.
	Grantees	Statement	2007	2006	2005	2004	2003	2002	2001	2000	1999	Comment
	Association for Better Living and Education International	Public awareness	9,000
	Narconon Drug Prevention and Education, Inc.	Drug prevention	5,000
	Narconon Hastings	Drug rehab expansion	100,000
	U.S. IAS Members' Trust	Community programs donation	5,000
Payments to affiliates [From Part I/Line 16 of 990 filings]
	Affiliates	Statement	2007	2006	2005	2004	2003	2002	2001	2000	1999	Comment
	Narconon International	Trademark fees	965,602	602,345	487,029
Balance sheets [From Part 4 of 990 filings]
Line	Description		2007	2006	2005	2004	2003	2002	2001	2000	1999	Comment
45B	Cash – non-interest-bearing		587,042	322,062	400,877	140,733	151,727	128,363	47,986	142,477	31,110
46B	Savings and temporary cash investments		250,962	329,479				15,544
47Ba	Accounts receivable		64,100	114,955	56,607
47Bb	Less: allowance for doubtful accounts
47Bc	Accounts receivable net of doubful accounts		64,100	114,955	56,607
48Ba	Pledges receivable				90,000
48Bb	Less: allowance for doubtful accounts
48Bc	Pledges receivable net of doubful accounts				90,000
49B	Grants receivable
50B	Receivables from officers, directors, trustees, and key employees
51Ba	Other notes and loans receivable
51Bb	Less: allowance for doubtful accounts
51Bc	Other notes and loans receivable net of doubtful accounts
52B	Inventories for sale or use		4,987	7,173	11,540	6,003	10,157	6,915	7,560	5,000	8,209
53B	Prepaid expenses and deferred charges		23,087	30,292	31,102
54B	Investments – publicly-traded securities
54Bb	Investments – other securities
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
56B	Investments – other
57Ba	Land, buildings, and equipment: basis		5,415,431	2,821,298		1,858,787	1,837,387	1,629,393	1,560,713	1,528,250
57Bb	Less: accumulated depreciation		550,186	382,228		249,426	180,020	131,270	109,931	86,259
57Bc	Land, buildings, and equipment net of accumulated depreciation		4,865,245	2,439,070		1,609,361	1,657,367	1,498,123	1,450,782	1,441,991
58B	Other assets		118,070	92,650	72,346	62,213	59,606	40,631	34,931	5,324	130
59B	Total assets		5,913,493	3,335,681	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		592,022	406,093	276,212
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		2,678,605	1,332,077	1,338,303	1,532,534	1,710,915	1,391,885	1,392,573	1,411,201	1,418,025
65B	Other liabilities		107,738		381,944	99,575	61,672	17,719	1,220	9,192	31,978	2005: "Settlements payable"
66B	Total liabilities		3,378,365	1,738,170	1,996,459	1,632,109	1,772,587	1,409,604	1,393,793	1,420,393	1,450,003
67B	Unrestricted		2,532,437	1,595,251	487,244	186,201	106,270	279,972		174,399	53,135
68B	Temporarily restricted		2,691	2,260	90,800
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								147,466
73B	Total net assets or fund balances		2,535,128	1,597,511	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]
			2007	2006	2005	2004	2003	2002	2001	2000	1999	Comment
Drug education and prevention
Detailed statements
Grants
Expenses			42,982
Total expenses			42,982
Drug rehabilitation
Detailed statements					html or	html or	html or	html or
Grants			122,750
Expenses			5,194,808	3,249,890	2,078,891	2,506,672	2,921,850	1,541,533	1,212,207	1,137,221	836,292
Total expenses			5,317,558	3,249,890	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				204,200	188,200	158,500	150,100	121,518
Public awareness
Detailed statements					html or
Grants
Expenses			1,572,937	655,564	800,135
Total expenses			1,572,937	655,564	800,135

People/corporations linked to the entity

[From various sources]

Name	Relation	Duty	2009	2008	2007	2006	2005	2004	2003	2002	2001	2000	1999
Victor Alkana	Director	Director											0
John Berryman	Director	Director							0	0
John Burns	Employee	Ethics supervisor								61,330
Michael G. DiPalma	Employee	Intake counselor			172,363
	Employee	Public registration				124,590	98,414
	Employee	Registrar						63,120
Logan Forcey III	Contractor	Case supervisor						59,813
Scott Friend	Director	Director			0	0
	Director	Executive director of expansion											17,325
Joseph Guernaccini	Employee	Quality control			115,632
Matthew Guernaccini	Director	Senior director of production			166,660	89,324
	Employee	Senior director of expansion					78,124
Kathi Horton	Other	Books in care of			✔	✔
Eleanor Jourdain	Employee	Registered nurse				71,497	73,263
	Employee	Registered nurse, hospital liaison officer						56,189
Joeph Kaspers	Employee	Registrar							55,853
Helena Kobrin	Other	Agent for service of process	✔
Michael Kobrin	Director	Voting member			0	0	0
Chuck Koch	Director	Director						3,005	26,475	0	0	0	0
	Director	Voting member			0	0	0
Angie Manson	Director	Deputy executive director					158,764	78,411
	Director	Executive director			297,940	158,622
	Director	Financial supervisor							101,164
	Employee	Financial supervisor								75,040	55,800
Daniel M. Manson	Director	Director, executive director			300,186	170,783	153,632
	Director	Executive director						100,008	115,649
	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 G. Nemier	Director	Director			0	0	0	0	0	0	0	0	0
Edward Panelli	Director	Director			0	0	0
Jeffrey J. Panelli	Employee	Director of external affairs			130,088
	Employee	Senior director of expansion				78,141
Stacey Payne	Employee	Senior director of expansion					80,605	55,433
	Employee	Supervisor							86,436
Richard E. Prescott	Director	Director								0	0	0	0
David Puliafico David Puliafico, Inc.	Contractor	Paid tax return preparer			✔
	Contractor	Tax return preparer				✔	✔	✔	✔	✔
David Puliafico	Director	Director						0	0	0	0	0	0
	Director	Voting member			0	0	0
Dana Rebasti	Employee	Intake counselor			140,797
	Employee	Public registration				101,585	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
Martin Scheibal	Employee	Case supervisor			21,630
	Employee	Director of Placerville				70,537
Stephen M. Stein, MD	Contractor	Medical examinations					71,925
	Contractor	Medical services			76,725	62,225
Marc Torres	Director	Director			0	0	0	0	0	0	0	0	0
Nathan Tuddenham	Director	Senior director of administration			124,269	67,738
Rodrigo Ubillus Narconon Vista Bay	Director	Senior director of expansion		✔
Rodrigo Ubillus	Director	Senior director of expansion			101,592
ABT Electric	Contractor	Buildings electrical contractor			68,749
Addiction Help Services, LLC	Contractor	Referral services			147,438	71,310
David Puliafico, Inc.	Contractor	Tax return preparer									✔	✔	✔
Drew Hubbell General Contractor	Contractor	New rehab facility general contractor			649,964
JP&C, Inc.	Contractor	Outside case supervision								79,772	61,130

Notes