2021-09-21T22:37:09-05:00 2021-05-31 320530003 QUIGLEY & MIRON 3550 WILSHIRE BLVD 1660 LOS ANGELES CA 90010 990 2020-06-01 951945908 NATIONAL ASSISTANCE LEAGUE NATI 8188463777 3100 W BURBANK BLVD NO 100 BURBANK CA 91505 KATHRYN DARWIN PRESIDENT 8188463777 2021-09-21 KATHRYN DARWIN 999009999 JOHN BOVARD MIRON P01358141 2136393550 2 AAL1 IAL1 2020 2022-09-23 18:48:47Z KATHRYN DARWIN 3100 W BURBANK BLVD NO 100 BURBANK CA 91505 1881668 0 X WWW.ASSISTANCELEAGUE.ORG X 1935 CA PROVIDE LEADERSHIP DEVELOPMENT, EDUCATIONAL CONFERENCES AND ONGOING SUPPORT FOR CHAPTER MEMBERSHIP. 14 14 6 20971 0 0 984038 1068019 560005 0 302992 98809 91765 7264 1938800 1174092 0 0 0 0 533083 523119 0 0 121884 1298319 600835 1831402 1123954 107398 50138 4548693 5880155 342938 680818 4205755 5199337 X ASSISTANCE LEAGUE VOLUNTEERS TRANSFORMING THE LIVES OF CHILDREN THROUGH COMMUNITY PROGRAMS. 0 0 313161 CHAPTER EDUCATIONAL CONFERENCES-CHAPTER EDUCATIONAL CONFERENCES PROVIDE EDUCATION, NETWORKING, AND TRAINING FOR MEMBER VOLUNTEERS. THE SESSIONS COVER MANY RELEVANT TOPICS ON BOTH THE STRATEGIC, AS WELL AS DAY-TO-DAY MANAGEMENT OF A CHAPTER, INCLUDING MEETING MANAGEMENT, FINANCIAL AND TECHNICAL KNOWLEDGE, NEW CONCEPTS AND TRENDS IN NONPROFITS, AND HUMAN RESOURCES. IN ADDITION, THE EDUCATIONAL SESSIONS OFFER GREAT NETWORKING OPPORTUNITIES FOR ATTENDEES TO MEET MEMBERS FROM ACROSS THE COUNTRY, COMPARE NOTES, OFFER SUGGESTIONS, SHARE IDEAS, AND SUPPORT EACH OTHER. 324096 CHAPTER SERVICES-CHAPTER SERVICES SUPPORT TEAM IS A COMMITTEE COMPOSED OF EXPERIENCED VOLUNTEERS WHO HAVE HELD OR ARE HOLDING LEADERSHIP POSITIONS AT THE NATIONAL LEVEL. THEY PARTNER WITH CHAPTERS TO SUPPORT AND CARRY OUT THE ORGANIZATION'S SHARED MISSION BY EMPOWERING CHAPTER LEADERS TO UNDERSTAND THE BASIC LEGAL, FISCAL, AND FIDUCIARY REQUIREMENTS OF MANAGING A 501(C)(3); TO SERVE AS A VALUABLE RESOURCE TO HELP GUIDE CHAPTERS THROUGH THE CHALLENGES OF RUNNING THEIR CHAPTER; AND MOST IMPORTANTLY, TO LISTEN AND CELEBRATE CHAPTERS' SUCCESSES WHILE PROVIDING A VALUABLE LINK AND TOUCHPOINT TO THE NATIONAL ORGANIZATION AND CURRENT INITIATIVES. CHAPTER SERVICES SUPPORT TEAM PROVIDES CHAPTERS WITH:1) A COMPLETE LIBRARY OF RESOURCES FOR MANAGING THE CHAPTER, INCLUDING POLICIES AND PROCEDURES, AS WELL AS AN ARCHIVE OF RECORDED WEBINARS;2) INTERACTIONS THAT PROMOTE THE INTERCHANGE OF IDEAS;3) TRAINING OF INCOMING BOARDS; AND 4) A STAFF OF PAID AND VOLUNTEER EXPERTS TO RESPOND TO THE SPECIFIC CHAPTER CONCERNS IN THE AREAS OF:A) BYLAWS, GOVERNANCE, MEMBERSHIP;B) FINANCE, ACCOUNTING;C) PROGRAMS;D) RESOURCE DEVELOPMENT, STRATEGIC PLANNING, MARKETING COMMUNICATIONS; ANDE) TECHNOLOGY.HIGHLIGHTS OF THE YEAR-DURING THE MAY 31, 2021 FISCAL YEAR, NATIONAL ASSISTANCE LEAGUE CONTINUED ON THE PATH OF ORGANIZATIONAL INNOVATION DUE TO THE COVID-19 PANDEMIC.AS WITH THE PREVIOUS FISCAL YEAR, THE CHANGE FROM IN-PERSON TO VIRTUAL EVENTS ALSO ALLOWED THE NATIONAL ORGANIZATION TO REALIZE SAVINGS ON EVENT EXPENSES AND HAVE INCOME TO SUPPORT ONGOING OPERATIONS AND CONTINUED INVESTMENT IN ORGANIZATIONAL INFRASTRUCTURE THROUGH A MODEST SURPLUS FOR THE FISCAL YEAR ENDING MAY 31, 2021. UPON ADDITIONAL EXAMINATION OF FINANCIAL PRACTICES AND POLICIES, THE BOARD ADOPTED AN ANNUAL SPENDING POLICY FOR THE INVESTMENT ACCOUNT THAT PERMITS BETWEEN 3% AND 5% OF THE 12-QUARTER TRAILING AVERAGE OF THE INVESTMENT PORTFOLIO TO BE USED FOR ANNUAL OPERATING EXPENSES. FINALLY, THE BOARD ADOPTED AN ANNUAL BUDGETING PROCESS WHICH INCLUDES 5-YEAR BUDGET PROJECTIONS.LOOKING AHEAD TO THE MAY 31, 2022 FISCAL YEAR, THE NATIONAL ORGANIZATION WILL CONTINUE TO EVALUATE, EXAMINE, AND DIVERSIFY ITS REVENUE STREAMS AND EVALUATE EXPENSES. THE ORGANIZATION CONTINUES TO EXAMINE OPPORTUNITIES FOR SHARED SERVICES WITH CHAPTERS (ACCOUNTING) AND DEVELOPMENT OF AN ONLINE THRIFT SHOP PLATFORM. ADDITIONALLY, THE BOARD WILL STUDY THE POTENTIAL CONTRACTING OF A GRANT WRITER AND A PLANNED GIVING CONSULTANT. PROGRESS CONTINUES TO BE MADE IN EVALUATING AND RECOMMENDING POTENTIAL CHANGES TO SUSTAIN AND INCREASE MEMBERSHIP, STREAMLINE AND STANDARDIZE PROGRAM CONCEPTS THAT AUGMENT OPERATION SCHOOL BELL AND DEEPEN ENGAGEMENT WITH PROGRAM RECIPIENTS, AND REFINE EDUCATION STRATEGY AND DELIVERY. ADDITIONALLY, A NEW PROGRAM PARTNERSHIP WITH A NATIONAL PROVIDER WILL BE CONFIRMED WITH A FORMAL MEMORANDUM OF UNDERSTANDING IN THE LATER PART OF 2021.WITH THE LIKELY CONTINUATION OF THE WORLDWIDE PANDEMIC, THE ORGANIZATION WILL CONTINUE TO OPERATE IN A VIRTUAL MODE AND WILL RESEARCH NEW OPTIONS FOR DELIVERING PROGRAMS AND SERVICES TO CHAPTERS. ADDITIONALLY, THE BOARD OF DIRECTORS CONTINUES ITS TRANSITION FROM A WORKING BOARD TO A GOVERNANCE MODEL FOR THE ORGANIZATION AND IS EXAMINING THE IMPORTANT ROLE THAT PROFESSIONAL STAFF PLAYS IN THE FUTURE OF THE ORGANIZATION. 637257 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 5 0 6 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 14 14 0 0 0 0 1 1 1 1 1 0 1 1 1 1 1 1 1 1 1 1 0 CA X X X LINDA MOELLER TREASURER 8188463777 3100 W BURBANK BLVD NO 100 BURBANK CA 91505 X ANNETTE ANDERSON VP OF BYLAWS (THROUGH 9/14/20) 33.00 X X 0 0 0 PHYLLIS CAMPBELL VP OF MARKETING (THROUGH 9/14/20) 14.00 X X 0 0 0 KATHY DARWIN PRESIDENT 37.26 X X 0 0 0 SUE EMMONS SECRETARY 11.71 X X 0 0 0 NANCY FRIEDEL VP OF TECHNOLOGY (THROUGH 9/14/20) 34.62 X X 0 0 0 CHERIE KASSINGER SECRETARY (THROUGH 9/14/20) 33.38 X X 0 0 0 LINDA MOELLER TREASURER 11.48 X X 0 0 0 PAT REINER VP OF GOVERNANCE (THROUGH 9/14/20) 25.00 X X 0 0 0 SANDY ROSS PRESIDENT-ELECT 25.79 X X 0 0 0 ANDREA GOODMAN DIRECTOR AT LARGE 35.19 X 0 0 0 DEBORAH HAMLIN-KARALUN DIRECTOR AT LARGE 8.71 X 0 0 0 SHARON HICKS DIRECTOR AT LARGE 24.65 X 0 0 0 LINDA MATLOCK DIRECTOR AT LARGE 7.45 X 0 0 0 LAURA FARR DIRECTOR AT LARGE 4.40 X 0 0 0 KELLY FIFIELD DIRECTOR AT LARGE 7.98 X 0 0 0 LETICIA PLUMMER DIRECTOR AT LARGE 18.88 X 0 0 0 LINDA ROWLAND DIRECTOR AT LARGE 24.85 X 0 0 0 ANN WHITTAKER DIRECTOR AT LARGE 15.52 X 0 0 0 GAIL WINTERFELD DIRECTOR AT LARGE 23.08 X 0 0 0 MATTHEW P ZARCUFSKY EXECUTIVE DIRECTOR 40.00 X 107170 0 10925 107170 0 10925 1 0 0 0 0 796455 92937 178627 1068019 116158 116158 690227 707576 -17349 -17349 -17349 OTHER INCOME 900099 7264 7264 7264 1174092 0 0 106073 130860 49072 29444 52344 325634 185294 136198 4142 31380 17934 13201 245 35245 18227 12920 4098 104876 36199 39093 29584 46617 46617 70835 53868 16967 64778 30379 18359 16040 78518 42989 24864 10665 28341 15516 8975 3850 9738 2589 6507 642 CONTRACT TERMINATION AN 185863 185013 850 TAXES, LICENSES AND FEE 6996 6996 MISCELLANEOUS EXPENSES 2881 22 2836 23 OPERATING SUPPLIES 1392 155 986 251 1123954 637257 364813 121884 103677 461746 213630 3498 161113 29020 79722 279573 250713 57201 28860 4141667 5148714 4548693 5880155 65949 77569 258459 591157 18530 12092 342938 680818 X 4195023 5181660 10732 17677 4205755 5199337 4548693 5880155 50138 943444 0 X X 0 1 X 1 0 X 1070878 1145914 1076426 984038 1081105 5358361 469861 569229 131525 560005 1730620 1540739 1715143 1207951 1544043 1081105 7088981 15000 5000 10645 30645 35000 53000 88000 50000 58000 10645 118645 6970336 70835 129636 115263 129911 137289 582934 70835 129636 115263 129911 137289 582934 10625 8299 10741 91765 7264 128694 1622199 1853078 1333955 1765719 1225658 7800609 0.89360 0.90610 0.07470 0.06850 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 9882 2365 12247 9933 -51 9882 10000 -67 9933 10000 10000 10000 10000 0.82000 0.18000 0 0 15000 9875 5125 153218 153218 0 111355 87620 23735 28860 X 2070919 943444 943444 1127475 46617 46617 1174092 1077337 0 1077337 46617 46617 1123954 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 YEAR ENDED MAY 31,2021, THERE WERE NO ADDITIONAL CONTRIBUTIONS TO THE FUND. ADDITIONALLY, ACCUMULATIONS TO THE FUND REPRESENT UNSPENT EARNED INTEREST. PART X, LINE 2: ACCOUNTING STANDARDS REQUIRE AN ORGANIZATION TO EVALUATE ITS POSITIONS AND PROVIDE FOR A LIABILITY FOR ANY POSITIONS THAT WOULD NOT BE CONSIDERED 'MORE LIKELY THAN NOT' TO BE UPHELD UNDER A TAX AUTHORITY EXAMINATION. MANAGEMENT HAS EVALUATED ITS TAX POSITIONS AND HAS CONCLUDED THAT A PROVISION FOR A TAX LIABILITY IS NOT NECESSARY FOR THE YEARS ENDED MAY 31, 2021. GENERALLY, AN ORGANIZATION'S INFORMATION RETURNS REMAIN OPEN FOR EXAMINATION FOR A PERIOD OF THREE (FEDERAL) OR FOUR (STATE OF CALIFORNIA) YEARS FROM THE DATE OF FILING. 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. 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 THE ORGANIZATION'S BOARD OF DIRECTORS SETS COMPENSATION FOR THE EXECUTIVE DIRECTOR. THE BOARD PERFORMS AN ANNUAL REVIEW OF THE PERFORMANCE OF THE EXECUTIVE DIRECTOR. THE BOARD ALSO GATHERS INPUT FOR SETTING THE CEO/ED'S COMPENSATION FROM NONPROFIT COMPENSATION SURVEYS AND/OR FROM COMPENSATION INFORMATION RECEIVED FROM MEMBER INDUSTRY ASSOCIATIONS. THE DELIBERATION AND DECISION REGARDING EXECUTIVE DIRECTOR'S COMPENSATION IS CONTEMPORANEOUSLY DOCUMENTED IN THE MINUTES AND APPROVED BY THE FULL BOARD OF DIRECTORS. THE COMPENSATION DECISION IS DOCUMENTED IN THE APPLICABLE PAYROLL FILE. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON WRITTEN REQUEST. PART XII, LINE 2C THE ORGANIZATION'S AUDIT COMMITTEE HAS RESPONSIBILITY FOR THE OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF THE INDEPENDENT AUDITOR, SUBJECT TO THE APPROVAL OF THE BOARD OF DIRECTORS. THIS RESPONSIBILITY IS UNCHANGED FROM THE PRIOR YEAR.