2016-11-15T15:02:18-06:00 2015-12-31 350921680 CROWE HORWATH LLP 15233 Ventura Boulevard Ninth Floor Sherman Oaks CA 914032250 990 2015-01-01 951972847 Little Sisters of the Poor of Los Angeles LITT 3105480625 2100 South Western Avenue San Pedro CA 90732 Mother Margaret Lennon President/Executive Director 2016-11-12 true Nicole Bencik P00756195 8185015200 2015 2017-02-10 21:41:12Z Sister MARGARET LENNON 2100 South Western Avenue San Pedro CA 90732 7452079 false 0928 X www.lspsocal.org X 1905 CA The mission is to offer the neediest elderly of every race & religion a home where they will be welcomed as Christ, cared for as family & accompanied with dignity until God calls them to himself. 3 3 142 130 0 0 2683584 3817977 2971898 3105441 293625 341818 306809 115014 6255916 7380250 500000 600000 0 0 4126600 4344701 0 0 162398 2637502 1744243 7264102 6688944 -1008186 691306 16478899 17778808 392435 340041 16086464 17438767 Continuing the work of Saint Jeanne Jugan, the Mission of Little Sisters of the Poor is to offer the neediest elderly of every race and religion a home where they will be welcomed as Christ, cared for as family and accompanied with dignity until God calls them to himself. false false 5544786 600000 3105441 THE LITTLE SISTERS OF THE POOR OF LOS ANGELES OPERATE THE JEANNE JUGAN RESIDENCE WHICH PROVIDES NURSING AND RESIDENTIAL CARE FOR THE NEEDY ELDERLY. THE HOME IS PART OF THE INTERNATIONAL CONGREGATION OF THE LITTLE SISTERS OF THE POOR, WHICH WAS FOUNDED IN FRANCE IN 1839 AND SERVES THE ELDERLY IN 31 COUNTRIES. THE JEANNE JUGAN RESIDENCE WELCOMES AS FAMILY NEARLY 100 RESIDENTS AND RESPONDS TO THEIR VARYING NEEDS BY PROVIDING FOUR LEVELS OF CARE - INDEPENDENT LIVING APARTMENTS, RESIDENTIAL LIVING, ASSISTED LIVING, AND SKILLED NURSING. THE RESIDENCE HAS A BUSY ACTIVITIES PROGRAM WHICH INCLUDES ARTS AND CRAFTS, MORNING EXERCISES, COMPUTER CLASSES, OUTINGS AND MANY OPPORTUNITIES FOR SOCIALIZING AND PLAYING GAMES. REGULAR MEDICAL SERVICES ARE PROVIDED IN OUR ON-SITE MEDICAL WING AND INCLUDE PHYSICAL THERAPY, MEDICAL, PODIATRY, DENTAL AND PSYCHIATRY SERVICES. 5544786 true true false false false false false false false false true false false false false true true false false false false false false false true true false true false false false false false false false false false false true false false false false true false false false true 4 0 true 142 true false false false false false true true false false false false X 3 3 false false false false false false false true false false false true true true true true true false false false CA X Mother Margaret Lennon 3105480625 2100 South Western Avenue San Pedro CA 90732 Sister Margaret Lennon President 56.0 X X 0 0 0 Sister Michael Mugan Vice President and Treasurer 56.0 X X 0 0 0 Sister Jane Elizabeth Moyer Secretary (THROUGH APRIL 2015) 56.0 X X 0 0 0 SISTER PAUL JONES SECRETARY (BEGINNING NOVEMBER 2015) 56.0 X X 0 0 0 0 0 0 0 false false false Slater Builders 3100 Pullman St costa mesa CA 92626 CONSTRUCTION 376746 1 146895 3671082 219478 3817977 Patient & Resident Service Revenue 623000 3105441 3105441 0 0 0 0 3105441 97598 97598 0 0 244220 0 244220 0 244220 244220 154128 146895 71204 82924 82924 32715 625 32090 32090 0 0 0 0 0 7380250 3105441 0 456832 600000 600000 9000 9000 3368305 2844566 431582 92157 736562 625567 98491 12504 230834 196048 30867 3919 18754 18754 50870 50870 129779 97303 1318 31158 18135 18135 147507 146487 1020 42237 42237 264796 264796 25247 25247 67065 67065 Repairs 268337 268337 Food 377389 377389 Licenses 176467 176467 Pharmacy 46454 46454 111206 38859 68842 3505 6688944 5544786 981760 162398 500 500 1779900 690297 42500 42500 242509 505577 0 0 154778 49505 22892399 11362899 9932054 11529500 4301453 4960929 0 0 25205 0 16478899 17778808 392435 340041 0 0 392435 340041 X 14598181 15950484 1488283 1488283 16086464 17438767 16478899 17778808 691306 -257020 918017 0 X false true X true false X 1835521 3675964 3742164 2931060 3817977 16002686 0 0 1835521 3675964 3742164 2931060 3817977 16002686 3324004 12678682 164408 382181 226795 123538 97598 994520 0 318549 304312 314170 343116 186843 1466990 18464196 14572441 0.6867 0.6430 X Schedule A, Part II, Line 10 Other Income DESCRIPTION - GROSS GAMING REVENUE, COLUMN A - 10610.0, COLUMN B - 26853.0, COLUMN C - 28512.0, COLUMN D - 0.0, COLUMN E - 32715.0, COLUMN F - 98690.0; DESCRIPTION - GROSS FUNDRAISING REVENUE, COLUMN A - 289038.0, COLUMN B - 263916.0, COLUMN C - 268002.0, COLUMN D - 335515.0, COLUMN E - 154128.0, COLUMN F - 1310599.0; DESCRIPTION - GIFT SHOP, COLUMN A - 7040.0, COLUMN B - 6989.0, COLUMN C - 7293.0, COLUMN D - 0.0, COLUMN E - 0.0, COLUMN F - 21322.0; DESCRIPTION - MISC INCOME, COLUMN A - 11861.0, COLUMN B - 6554.0, COLUMN C - 10363.0, COLUMN D - 7601.0, COLUMN E - 0.0, COLUMN F - 36379.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 465340 465340 8515340 7344437 1170903 10164986 2497388 7667598 1513293 743605 769688 2233440 777469 1455971 11529500 0 X 7195059 -257020 71829 -185191 7380250 0 0 7380250 6760773 71829 71829 6688944 0 0 6688944 Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote LSPLA is exempt from federal income and California franchise taxes under Sections 501(c)(3) of the Internal Revenue Code and 23701(d) of the California Revenue and Taxation Code. In addition, the Internal Revenue Service has classified LSPLA as other than a private foundation. There was no unrelated business income for the years ended December 31, 2015 and 2014. Accordingly, no provision for federal income or state franchise taxes has been included in these financial statements. A tax provision is recognized as a benefit only if it is "more likely than not" that the tax position would be sustained in a tax examination, with a tax examination being presumed to occur. The amount recognized is the largest amount of tax benefit that is greater than 50% likely of being realized on examination. For tax positions not meeting the "more likely than not" test, no tax benefit is recorded. The adoption had no impact on LSPLA's financial statements. LSPLA is no longer subject to examination by U.S. federal taxing authorities for years before December 31, 2011 and for state income taxes through December 31, 2010. The Organization does not expect the total amount of unrecognized tax benefits to significantly change in the next 12 months. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 FUNDRAISING EXPENSES - 71204 GAMING EXPENSES - 625 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 FUNDRAISING EXPENSES - 71204 GAMING EXPENSES - 625 ANNUAL DINNER 260561 127089 133472 1388 550 53042 BOUTIQUE EVENT 40462 19806 20656 2745 455 13024 0 301023 146895 154128 2745 1388 455 550 66066 71204 82924 32715 625 true 1.0 32715 625 CA true false true false 0.5 0.5 SISTER MARGARET LENNON 2100 SOUTH WESTERN AVENUE SAN PEDRO CA 90732 false Sister Margaret Lennon 0 All fundraising and gaming activities are internally by the organization X true 0 true LITTLE SISTERS OF THE POOR CHICAGO PROVINCE INC 80 NORTHWEST HWY PALATINE IL 600673582 510187829 501(C)(3) 600000 0 n/a n/a GENERAL SUPPORT FOR OPERATIONS 1 0 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. Funds are only provided to an affiliated tax-exempt provincial home; there is oversight by the Sisters regarding how those funds are to be used. X 131 219478 Cost 0 false false false Schedule M, Part I Explanations of reporting method for number of contributions Food inventory: the number reported in column (b) represents the number of contributors. Form 990, Part VI, Line 15 COMPENSATION FOR OFFICER AND OTHER KEY EMPLOYEES THE OFFICERS AND DIRECTORS ARE MEMBERS OF THE CONGREGATION OF THE LITTLE SISTERS OF THE POOR AND TAKE A VOW OF POVERTY RENDERING THEM INELIGIBLE FOR COMPENSATION BENEFITS. THE EXECUTIVE DIRECTOR RECEIVES A SMALL MONTHLY STIPEND TO COVER MEDICAL BILLS AND OTHER LIVING EXPENSES. THERE ARE NO OTHER OFFICERS OR KEY EMPLOYEES OF THE ORGANIZATION, THEREFORE QUESTIONS 15A AND 15B ARE NOT APPLICABLE, BUT HAVE BEEN ANSWERED "NO" IN ACCORDANCE WITH THE FORM 990 INSTRUCTIONS. Form 990, Part VI, Line 8b Documentation of meetings held by committees of governing body The organization has no committees with authority to act on behalf of the governing body. Form 990, Part VI, Line 11b Review of form 990 by governing body Prior to submission with the IRS, the Development Director reviews the Form 990 draft and a copy is also provided to each member of the board of directors for review. The process ensures the organization meets all necessary requirements. Form 990, Part VI, Line 12c Conflict of interest policy DIRECTORS, OFFICERS AND ALL EMPLOYEES WHO INFLUENCE THE ACTIONS OF LITTLE SISTERS OF THE POOR ARE COVERED UNDER THE POLICY. CONFLICT OF INTEREST MAY BE DEFINED AS AN INTEREST, DIRECT OR INDIRECT WITH ANY PERSONS OR FIRMS INVOLVED WITH LITTLE SISTERS OF THE POOR. TRANSACTIONS WITH PARTIES WITH WHOM A CONFLICTING INTEREST EXISTS MAY BE UNDERTAKEN ONLY IF THE CONFLICTING INTEREST IS FULLY DISCLOSED, THE PERSON WITH THE CONFLICT OF INTEREST IS EXCLUDED FROM THE DISCUSSION AND APPROVAL OF SUCH TRANSACTION, A COMPETITIVE BID OR COMPARABLE VALUATION EXISTS AND THE BOARD OR A DULY CONSTITUTED COMMITTEE THEREOF HAS DETERMINED THAT THE TRANSACTION IS IN THE BEST INTEREST OF THE ORGANIZATION. Form 990, Part VI, Line 19 Required documents available to the public UPON APPOINTMENT, THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND THE FINANCIAL STATEMENTS CAN BE REVIEWED ON SITE; THE DOCUMENTS CAN ALSO BE REQUESTED IN WRITING AND THE INFORMATION WILL BE DISTRIBUTED ACCORDINGLY. LITTLE SISTERS OF THE POOR CHICAGO PROVINCE INC 80 W NORTHWEST HIGHWAY PALATINE IL 60067 510187829 PROVIDE ADMINISTRATIVE AND SPIRITUAL GUIDANCE AND FINANCIAL SUPPORT. IL 501(c)(3 7 NA false false true false false false false false false false false false false false false false false false false false