2025-11-17T14:07:41-06:00 2024-12-31 410746749 CLIFTONLARSONALLEN LLP 1925 CENTURY PARK E 16TH FLOOR LOS ANGELES CA 90067 990 2024-01-01 954188814 ASSOCIATION FOR BETTER LIVING AND EDUCATION INTERNATIONAL ASSO 3239603530 7065 HOLLYWOOD BLVD LOS ANGELES CA 90028 JOAN TOFIL TREASURER 3239603530 2025-10-30 1 0 OLGA ZARNEY P01473448 3102732501 2025-10-30 2024 2025-03-06 01:10:19Z ABLE INTERNATIONAL SHANNON WALKER 7065 HOLLYWOOD BLVD LOS ANGELES CA 90028 3104549 0 X WWW.ABLE.ORG X 1989 CA TO RID THE WORLD OF ITS MOST DEVASTATING SOCIAL ILLS -- DRUGS, CRIME, ILLITERACY AND IMMORALITY. 3 2 18 85 0 0 109266 1263577 1504176 1578064 144014 156806 83387 30716 1840843 3029163 233156 1970791 0 0 125982 177562 0 1500 3775 1465009 1076468 1824147 3226321 16696 -197158 7171966 8052894 434859 1513410 6737107 6539484 TO RID THE WORLD OF ITS MOST DEVASTATING SOCIAL ILLS -- DRUGS, CRIME, ILLITERACY AND IMMORALITY. 0 0 2381786 1969795 1578064 ABLE DIRECTS, COORDINATES AND SUPPORTS THE EFFORTS OF NARCONON INTERNATIONAL, APPLIED SCHOLASTICS INTERNATIONAL, CRIMINON INTERNATIONAL AND THE WAY TO HAPPINESS FOUNDATION TO IMPROVE THE IMPLEMENTATION OF ABLE PROGRAMS AND STANDARDS, TO EXPAND THE NUMBER OF SOCIAL BETTERMENT CENTERS AND GROUPS, AND TO ASSIST COMMUNITIES WORLDWIDE WITH SOCIAL BETTERMENT PROGRAMS AND SOLUTIONS TO ADDRESS THEIR LOCAL CHALLENGES. 78816 996 30716 ABLE CREATES AND PUBLISHES MATERIALS FOR USE IN SOCIAL BETTERMENT PROGRAMS. SUCH PUBLICATIONS INCLUDE DRUG REHABILITATION MATERIALS, ADMINISTRATIVE POLICIES, FORMS AND MANUALS TO ASSIST STAFF OF NARCONON CENTERS TO EFFECTIVELY REHABILITATE ADDICTS, AND EDUCATION BOOKS, STUDY GUIDES, BOOKLETS AND LITERACY MATERIALS FOR USE IN SCHOOLS, TUTORING CENTERS AND EDUCATIONAL INSTITUTIONS TO CREATE COMPETENT LIFELONG LEARNERS. AND IN THE FIELD OF MORAL CHARACTER ABLE'S PUBLICATIONS INCLUDE INMATE CORRESPONDENCE COURSES, STUDY BOOKLETS AND MATERIALS FOR CRIMINAL REFORM WHILE ADDITIONALLY ASSISTING THE WAY TO HAPPINESS FOUNDATION TO PUBLISH THE BOOK THE WAY TO HAPPINESS IN MORE THAN 117 LANGUAGES IN OVER 185 NATIONS INTERNATIONALLY. 553679 ABLE CONDUCTS BROAD PUBLIC INFORMATION CAMPAIGNS PROMOTING EDUCATION AND LITERACY, DRUG AWARENESS AND ADDICTION PREVENTION AND REHABILITATION AS WELL AS COMMON SENSE MORAL VALUES BY REACHING MILLIONS OF PEOPLE THROUGH WEBSITES, INTERNET ADVERTISEMENTS, EDUCATIONAL ARTICLES, PUBLIC SERVICE ANNOUNCEMENTS AND PUBLICATIONS FOR EACH OF ITS INTERNATIONAL SOCIAL BETTERMENT ORGANIZATIONS AS WELL AS MANY OF THEIR LICENSEES. 3014281 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 1 1 1 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 13 0 1 18 1 0 0 0 0 0 0 0 0 0 0 X 3 2 0 0 0 0 0 1 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 CA X JOAN TOFIL 3239603530 7065 HOLLYWOOD BLVD LOS ANGELES CA 90028 SHANNON WALKER PRESIDENT/DIRECTOR 60.00 X X 5333 0 4415 ELENA FILOSCIA TRUSTEE/NON-OFFICER EMPLOYEE 60.00 X 5309 0 4065 LEIDY JOHANNA PAEZ DIRECTOR 0.25 X 0 0 0 LYNNE SHAPE DIRECTOR 0.25 X 0 0 0 SARAH FESHBACH TRUSTEE 0.25 X 0 0 0 JESSICA HOCHMAN TRUSTEE 0.25 X 0 0 0 JOAN TOFIL TREASURER 60.00 X 4841 0 3683 TIMOTHY LOMAS SECRETARY 60.00 X 4871 0 3858 RUBINA QURESHI VICE PRESIDENT 60.00 X 5018 0 3683 25372 0 19704 0 0 0 0 0 X 1263577 82697 1263577 PROGRAM SERVICE FEES 900099 1578064 1578064 1578064 156806 156806 106102 75386 30716 30716 3029163 1608780 0 156806 1842900 1842900 127891 127891 25372 17276 7876 220 65594 39134 26460 77845 51833 25818 194 8751 5825 2904 22 36530 30686 5844 101593 67621 33718 254 1500 1500 396125 396125 120427 90396 29823 208 7993 7993 219994 158991 59837 1166 123179 119265 3885 29 27716 20030 7539 147 13739 9143 4561 35 PROGRAM DELIVERY COST 24294 24294 BAD DEBT EXPENSE 4878 4878 3226321 3014281 208265 3775 4477128 5276670 737142 868486 171291 171291 76893 71705 9605 27416 4296901 2659575 1665042 1637326 34865 0 7171966 8052894 237970 361852 138969 763508 23055 24889 34865 363161 434859 1513410 X 6730919 5770310 6188 769174 6737107 6539484 7171966 8052894 X -197158 -465 X 0 1 X 1 0 X 112508 95371 124187 109266 1263577 1704909 112508 95371 124187 109266 1263577 1704909 55351 1649558 4603 824 32841 144014 156806 339088 443 835 251 29464 30993 2074990 8620471 0.79500 0.70700 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS INCOME - 2020 AMOUNT: $ 443. 2021 AMOUNT: $ 835. 2022 AMOUNT: $ 251. 2024 AMOUNT: $ 0. CURRENCY EXCHANGE - 2023 AMOUNT: $ 1,388. 2024 AMOUNT: $ 0. PROPERTY TAX REFUND - 2023 AMOUNT: $ 28,076. 2024 AMOUNT: $ 0. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1315032 1315032 1643198 1333268 309930 1338671 1326307 12364 1637326 HELD FOR NONPROFIT FACILITY IMPROVEMENTS 363161 363161 X 3462725 358176 75386 433562 3029163 0 3029163 3660348 358176 75851 434027 3226321 0 3226321 PART X, LINE 2: ABLE HAS EVALUATED ITS TAX POSITIONS AND THE CERTAINTY AS TO WHETHER THOSE TAX POSITIONS WILL BE SUSTAINED IN THE EVENT OF AN AUDIT BY TAXING AUTHORITIES AT THE FEDERAL AND STATE LEVEL. IT HAS DETERMINED THAT ALL INCOME TAX POSITIONS ARE MORE LIKELY THAN NOT (GREATER THAN 50% CHANCE) OF BEING SUSTAINED UPON POTENTIAL AUDIT OR EXAMINATION; THEREFORE, NO RECOGNITION OR DISCLOSURE OF UNCERTAIN INCOME TAX POSITIONS IS REQUIRED IN THE FINANCIAL STATEMENTS. PART XI, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 75,386. CURRENCY ECHANGE GAIN PROPERTY TAX REFUND PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOOD SOLD 75,386. CURRENCY EXCHANGE LOSS 2,883. FRINGE BENEFIT -2,418. 0 EAST ASIA GRANTS & CONTRIBUTIONS DRUG REHABILITATION PROGRAMS 39182 EAST ASIA PROGRAM SERVICES DETOXIFICATION PROGRAMS 17357 EUROPE PROGRAM SERVICES DRUG REHABILITATION PROGRAMS 45159 EUROPE 0 1 GRANTS & CONTRIBUTIONS DRUG REHABILITATION PROGRAMS 63362 NORTH AMERICA GRANTS & CONTRIBUTIONS DRUG REHABILITATION PROGRAMS 19196 MIDDLE EAST GRANTS & CONTRIBUTIONS LITERACY & EDUCATION PROGRAM 630 SUBSAHARAN AFRICA GRANTS & CONTRIBUTIONS DRUG REHABILITATION PROGRAMS 2921 SOUTH ASIA GRANTS & CONTRIBUTIONS DRUG REHABILITATION PROGRAMS 2600 SOUTH ASIA PROGRAM SERVICES LITERACY & EDUCATION PROGRAM 523 0 1 0 0 0 1 190407 523 190930 EAST ASIA DRUG REHABILITATION PROGRAMS 39182 EFT 0 EUROPE DRUG REHABILITATION PROGRAMS 13000 EFT 0 EUROPE DRUG REHABILITATION PROGRAMS 50362 EFT 0 NORTH AMERICA DRUG REHABILITATION PROGRAMS 18200 EFT 0 4 0 0 0 0 0 0 PART 1 LINE 2 REQUESTS FOR FUNDING ARE APPROVED BY THE EXECUTIVE COMMITTEE OF THE ORGANIZATION. GRANTEES SEND IN REPORTS OF RESULTS, INCLUDING TESTIMONIALS, STATISTICS ASSOCIATED WITH THE PROGRAM AND OTHER RELEVANT INFORMATION WHICH IS KEPT ON FILE. 1 NARCONON INTERNATIONAL 7065 HOLLYWOOD BLVD LOS ANGELES CA 90028 952769582 501(C)3 64398 52794 DRUG REHABILITATION PROGRAMS SOCIAL BETTERMENT PROPERTIES INC 1710 IVAR AVE LOS ANGELES CA 90028 861067526 501(C)3 519646 0 DRUG REHABILITATION FACILITY UPGRADES APPLIED SCHOLASTICS INTERNATIONAL 11755 RIVERVIEW DR SAINT LOUIS MO 63138 237250829 501(C)3 39000 0 EDUCATION AND LITEREACY PROGRAMS COMMUNITY LEARNING CENTER INC 1411 N FORT HARRISON AVE CLEARWATER FL 33755 593521809 501(C)3 15600 0 EDUCATION AND LITEREACY PROGRAMS NARCONON OF OKLAHOMA 11755 RIVERVIEW DR SAINT LOUIS MO 63138 731589280 501(C)3 952196 0 DRUG REHABILITATION FACILITY UPGRADES AND OPERATIONS NARCONON PACIFIC COAST 9950 SULPHUR MOUNTAIN ROAD OJAI CA 93023 463559503 501(C)3 40210 0 DRUG REHABILITATION PROGRAMS THE WAY TO HAPPINESS FOUNDATION INTERNATIONAL 201 EAST BROADWAY GLENDALE CA 91205 953937092 501(C)3 31200 0 CHARACTER EDUCATION PROGRAMS NARCONON SUNCOAST 1390 SUNSET POINT RD CLEARWATER FL 33755 263151983 501(C)3 127575 0 DRUG REHABILITATION PROGRAMS 8 PART 1 LINE 2 REQUESTS FOR FUNDING ARE APPROVED BY THE EXECUTIVE COMMITTEE OF THE ORGANIZATION. GRANTEES SEND IN REPORTS OF RESULTS INCLUDING TESTIMONIALS, STATISTICS ASSOCIATED WITH THE PROGRAM AND OTHER RELEVANT INFORMATION WHICH IS KEPT ON FILE. X 12 82697 FAIR MARKET VALUE 0 0 1 0 PART I, COLUMN (B): ABLE RECEIVED MONTHLY FOOD DONATIONS FROM ANOTHER NONPROFIT. FORM 990, PART VI, SECTION A, LINE 7A ABLE HAS A BOARD OF TRUSTEES WHOSE SOLE FUNCTION IS THE SELECTION AND REMOVAL OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION CIRCULATES THE FINAL DRAFT OF FORM 990 TO THE BOARD FOR REVIEW. ANY QUESTIONS OR CORRECTIONS ARE ADDRESSED BEFORE FILING, IN ADDITION, THE ORGANIZATION'S OUTSIDE COUNSEL ALSO REVIEWS THE 990 TAX FORM RETURN BEFORE FILING. FORM 990, PART VI, SECTION B, LINE 12C OFFICERS, DIRECTORS, TRUSTEES AND KEY EMPLOYEES ARE SURVEYED ANNUALLY FOR ANY POTENTIAL CONFLICTS OF INTEREST WHICH IS DOCUMENTED IN BOARD MINUTES. EACH OFFICER, DIRECTOR, TRUSTEE AND KEY EMPLOYEE IS AWARE OF ABLE'S POLICY THAT THEY ARE REQUIRED TO REPORT TO THE BOARD ANY POTENTIAL CONFLICTS OF INTEREST AS SOON AS THEY BECOME AWARE OF THEM. IF ANY CONFLICT OF INTEREST ARISES, THE BOARD, EXCLUDING ANY INTERESTED PARTIES, VOTES ON ANY NECESSARY ACTIONS OR RESOLUTIONS. FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION OF ABLE'S STAFF MEMBERS WHO ALSO SERVE AS OFFICERS, DIRECTORS OR KEY EMPLOYEES WAS SET BY A DISINTERESTED VOTE OF THE BOARD OF DIRECTORS AND DOCUMENTED CONTEMPORANEOUSLY. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE ON REQUEST. FORM 990, PART VII, SECTION A, LINE 1D OFFICERS, DIRECTORS AND TRUSTEES WHO ARE ALSO EMPLOYEES ARE COMPENSATED ONLY FOR THEIR DUTIES AS EMPLOYEES AND NOT FOR THEIR DUTIES AS OFFICERS, DIRECTORS OR TRUSTEES. FORM 990, PART XI, LINE 9: CURRENCY EXCHANGE -2,883. OFFICER/DIRECTOR FRINGE BENEFIT 2,418.