WEST LOS ANGELES OBEDIENCE TRAINING CLUB: Form 990, tax year 2018

View the entire original 990 at ProPublica ↗

Organization
WEST LOS ANGELES OBEDIENCE TRAINING CLUB (EIN 95-3098877)
Tax period
2018-01-01 to 2018-12-31
Filed
2019-06-05
IRS object ID
201911569349301011
Schema version
2018v3.1
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2019-06-05T18:05:04-05:00ReturnTs
Tax Period End2018-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN510451057PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1RICHARD MOON & ASSOCIATES ACBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line15777 W CENTURY BLVD SUITE 1580AddressLine1Txt
CityLOS ANGELESCityNm
State AbbreviationCAStateAbbreviationCd
ZIP900455671ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2018-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN953098877EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1WEST LOS ANGELES OBEDIENCEBusinessNameLine1Txt
Business Name Line2TRAINING CLUB INCBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlWESTBusinessNameControlTxt
Phone3108516350PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line12355 WESTWOOD BLVD PMB 830AddressLine1Txt
CityLOS ANGELESCityNm
State AbbreviationCAStateAbbreviationCd
ZIP90064ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonSUSAN KATZPersonNm
Person TitleTREASURERPersonTitleTxt
Phone3108516350PhoneNum
Signature2019-05-24SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonRICHARD W MOON CPAPreparerPersonNm
PTINP00237772PTIN
Phone3104840800PhoneNum
Preparation2019-06-05PreparationDt

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address69.199.52.98IPv4AddressTxt
FieldValueIRS element (for citing)
IP2019-06-05IPDt
IP Tm18:05:04IPTm
IP TimezoneCDIPTimezoneCd
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device Id6948DC38D10D58CC65AF6503D9148FC056D70235AtSubmissionCreationDeviceId
At Submission Filing Device Id6948DC38D10D58CC65AF6503D9148FC056D70235AtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2018TaxYr
Build TS2019-02-21 02:37:17ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerANNETTE MCCARTHYPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line12355 WESTWOOD BLVD PMB 830AddressLine1Txt
CityLOS ANGELESCityNm
State AbbreviationCAStateAbbreviationCd
ZIP90064ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$234,366GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWLAOTC.COMWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1954FormationYr
Legal Domicile StateCALegalDomicileStateCd
Activity Or MissionPROVIDING EDUCATION TO THE PUBLIC THROUGH HE OFFERING OF LOW COST TRAINING CLASSES WHEREBY ANIMAL CRUELTY PREVENTION AWARENESS IS RAISED AND PROMOTED AND DOG OWNERS LEARN HOW TO TRAIN THEIR PETS SO THAT THEY ARE WELL BEHAVED AND SOCIALIZED.ActivityOrMissionDesc
Voting Members Governing Body7VotingMembersGoverningBodyCnt
Voting Members Independent0VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$194,262PYProgramServiceRevenueAmt
CY Program Service Revenue$234,366CYProgramServiceRevenueAmt
CY Investment Income$0CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$194,262PYTotalRevenueAmt
CY Total Revenue$234,366CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$233,695PYOtherExpensesAmt
CY Other Expenses$237,973CYOtherExpensesAmt
PY Total Expenses$233,695PYTotalExpensesAmt
CY Total Expenses$237,973CYTotalExpensesAmt
PY Revenues Less Expenses-$39,433PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$3,607CYRevenuesLessExpensesAmt
Total Assets BOY$181,899TotalAssetsBOYAmt
Total Assets EOY$178,292TotalAssetsEOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$181,899NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$178,292NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionPROVIDING EDUCATION TO THE PUBLIC THROUGH HE OFFERING OF LOW COST TRAINING CLASSES WHEREBY ANIMAL CRUELTY PREVENTION AWARENESS IS RAISED AND PROMOTED AND DOG OWNERS LEARN HOW TO TRAIN THEIR PETS SO THAT THEY ARE WELL BEHAVED AND SOCIALIZED.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$234,037ExpenseAmt
Revenue$234,366RevenueAmt
DescTHE ORGANIZATION PROVIDES EDUCATION TO THE PUBLIC THROUGH THE OFFERING OF LOW COST TRAINING CLASSES WHEREBY: 1. ANIMAL CRUELTY PREVENTION AWARENESS IS RAISED AND PROMOTED. 2.PEOPLE CAN LEARN HOW TO TRAIN THEIR DOG/PETS SO THAT THEY ARE WELL BEHAVED AND SOCIALIZED. 3. THESE EDUCATIONAL PROGRAMS INCLUDE CLASSES, WORKSHOPS, AND PRACTICE SESSIONS.Desc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp

FieldValueIRS element (for citing)
DescTHE ORGANIZATION PROVIDES EDUCATION TO THE PUBLIC THROUGH THE OFFERING OF LOW COST TRAINING CLASSES WHEREBY: 1. ANIMAL CRUELTY PREVENTION AWARENESS IS RAISED AND PROMOTED. 2.PEOPLE CAN LEARN HOW TO TRAIN THEIR DOG/PETS SO THAT THEY ARE WELL BEHAVED AND SOCIALIZED. 3. THESE EDUCATIONAL PROGRAMS INCLUDE CLASSES, WORKSHOPS, AND PRACTICE SESSIONS.Desc
FieldValueIRS element (for citing)
Total Program Service Expenses$234,037TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Temp Or Permanent EndowmentsfalseTempOrPermanentEndowmentsInd
Report Land Building EquipmentfalseReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With Officer EntfalseBusinessRlnWithOfficerEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredfalseScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld CompliancefalseBackupWthldComplianceInd
Employee0EmployeeCnt
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members7GoverningBodyVotingMembersCnt
Independent Voting Member0IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersYes (true)MembersOrStockholdersInd
Election Of Board MembersYes (true)ElectionOfBoardMembersInd
Decisions Subject To ApprovaYes (true)DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnfalseAnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcfalseRegularMonitoringEnfrcInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonSUSAN KATZPersonNm
Phone3108516350PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line12355 WESTWOOD BLVD PMB 830AddressLine1Txt
CityLOS ANGELESCityNm
State AbbreviationCAStateAbbreviationCd
ZIP90064ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (9 entries)

TitleTitleTxtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerInd
JUDY SHELLER
DIRECTORYes (X)$0$0$0
BARI BROWN
DIRECTORYes (X)$0$0$0
ALJEAN HARMETZ
DIRECTORYes (X)$0$0$0
ANNETTE MCCARTHY
PRESIDENTYes (X)$0$0$0
JANET BROWN
DIRECTORYes (X)$0$0$0
SHARISSE CHAVEZ
DIRECTOR$0$0$0Yes (X)
SUSAN KATZ
TREASURER$0$0$0Yes (X)
CLAUDINE ARMAND
SECRETARY$0$0$0Yes (X)
ALAN IZUMI
PRESIDENT$0$0$0Yes (X)
FieldValueIRS element (for citing)
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
CLASS FEES900099$218,451$218,451
MEMBERSHIP DUES$8,213$8,213
PERFORMANCE EVENTS & WORKSHOP$6,642$6,642
PRODUCT SALES$740$740
PRACTICE FEES$320$320
FieldValueIRS element (for citing)
Total Program Service Revenue$234,366TotalProgramServiceRevenueAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$234,366TotalRevenueColumnAmt
Related Or Exempt Func Income$234,366RelatedOrExemptFuncIncomeAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$3,936TotalAmt
Management And General$3,936ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
TRAINERS COMPENSATION$121,008$121,008
PARK FEES$82,990$82,990
MEMBERSHIP EXPENSES$10,562$10,562
EVENTS EXPENSES$8,654$8,654

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$10,823TotalAmt
Program Services$10,823ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$237,973TotalAmt
Program Services$234,037ProgramServicesAmt
Management And General$3,936ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$89,558BOYAmt
EOY$85,951EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$92,341BOYAmt
EOY$92,341EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$181,899BOYAmt
EOY$178,292EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$181,899BOYAmt
EOY$178,292EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$181,899BOYAmt
EOY$178,292EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$181,899BOYAmt
EOY$178,292EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$3,607ReconcilationRevenueExpnssAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org509a2Yes (X)PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus3 Years$4,876CurrentTaxYearMinus3YearsAmt
Total$4,876TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$210,200CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$208,865CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$211,514CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$194,262CurrentTaxYearMinus1YearAmt
Current Tax Year$234,366CurrentTaxYearAmt
Total$1,059,207TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$210,200CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$213,741CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$211,514CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$194,262CurrentTaxYearMinus1YearAmt
Current Tax Year$234,366CurrentTaxYearAmt
Total$1,064,083TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$1,064,083PublicSupportTotal509Amt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$210,200CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$213,741CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$211,514CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$194,262CurrentTaxYearMinus1YearAmt
Current Tax Year$234,366CurrentTaxYearAmt
Total$1,064,083TotalAmt
FieldValueIRS element (for citing)
First5 Years509Yes (X)First5Years509Ind

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990 - ORGANIZATION'S MISSIONPROVIDING EDUCATION TO THE PUBLIC THROUGH HE OFFERING OF LOW COST TRAINING CLASSES WHEREBY ANIMAL CRUELTY PREVENTION AWARENESS IS RAISED AND PROMOTED AND DOG OWNERS LEARN HOW TO TRAIN THEIR PETS SO THAT THEY ARE WELL BEHAVED AND SOCIALIZED.
FORM 990, PAGE 2, PART III, LINE 4DTHE ORGANIZATION PROVIDES EDUCATION TO THE PUBLIC THROUGH THE OFFERING OF LOW COST TRAINING CLASSES WHEREBY: 1. ANIMAL CRUELTY PREVENTION AWARENESS IS RAISED AND PROMOTED. 2.PEOPLE CAN LEARN HOW TO TRAIN THEIR DOG/PETS SO THAT THEY ARE WELL BEHAVED AND SOCIALIZED. 3. THESE EDUCATIONAL PROGRAMS INCLUDE CLASSES, WORKSHOPS, AND PRACTICE SESSIONS.
FORM 990, PAGE 6, PART VI, LINE 6ORGANIZATION HAS MEMBERS
FORM 990, PAGE 6, PART VI, LINE 7ATHE MEMBERS ELECT THE GOVERNING BODY
FORM 990, PAGE 6, PART VI, LINE 7BMEMBERS MUST APPROVE NONRECURRING EXPENSES OVER 750.
FORM 990, PAGE 6, PART VI, LINE 11BNO REVIEW WAS OR WILL BE CONDUCTED.
FORM 990, PAGE 6, PART VI, LINE 19NO DOCUMENTS AVAILABLE TO THE PUBLIC

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