THE RAL NATIONAL ASSOCIATION INC: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
THE RAL NATIONAL ASSOCIATION INC (EIN 83-0940158)
Tax period
2024-01-01 to 2024-12-31
Filed
2025-11-12
IRS object ID
202513169349304106
Schema version
2024v5.2
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)
Return2025-11-12T11:23:18-06:00ReturnTs
Tax Period End2024-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN911956265PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1ANDERSON GLOBAL BUSINESS GROUP LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line13225 MCLEOD DRIVEAddressLine1Txt
CityLAS VEGASCityNm
State AbbreviationNVStateAbbreviationCd
ZIP89121ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2024-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN830940158EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1THE RAL NATIONAL ASSOCIATION INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlRALNBusinessNameControlTxt
Phone4805678261PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line13225 MCLEOD DR 100AddressLine1Txt
CityLAS VEGASCityNm
State AbbreviationNVStateAbbreviationCd
ZIP89121ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonVICTORIA FITZPATRICKPersonNm
Person TitleTREASURERPersonTitleTxt
Phone4805678261PhoneNum
Signature2025-11-12SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (1)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonTANYA SAXON CPAPreparerPersonNm
PTINP01354484PTIN
Phone8889692677PhoneNum
Preparation2025-11-12PreparationDt
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerVICTORIA FITZPATRICKPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line13225 MCLEOD DRIVE SUITE 100AddressLine1Txt
CityLAS VEGASCityNm
State AbbreviationNVStateAbbreviationCd
ZIP89121ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$3,351,677GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressRALNA.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2018FormationYr
Legal Domicile StateNVLegalDomicileStateCd
Activity Or MissionEDUCATION AND SUPPORT FOR THE SENIOR HOUSING OPERATORSActivityOrMissionDesc
Voting Members Governing Body4VotingMembersGoverningBodyCnt
Voting Members Independent0VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers3TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$0PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$3,962,485PYProgramServiceRevenueAmt
CY Program Service Revenue$3,340,018CYProgramServiceRevenueAmt
PY Investment Income$2,361PYInvestmentIncomeAmt
CY Investment Income$11,659CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$3,964,846PYTotalRevenueAmt
CY Total Revenue$3,351,677CYTotalRevenueAmt
PY Grants And Similar Paid$550,000PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$0PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$2,344,534PYOtherExpensesAmt
CY Other Expenses$3,606,074CYOtherExpensesAmt
PY Total Expenses$2,894,534PYTotalExpensesAmt
CY Total Expenses$3,606,074CYTotalExpensesAmt
PY Revenues Less Expenses$1,070,312PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$254,397CYRevenuesLessExpensesAmt
Total Assets BOY$1,128,093TotalAssetsBOYAmt
Total Assets EOY$873,696TotalAssetsEOYAmt
Total Liabilities BOY$0TotalLiabilitiesBOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$1,128,093NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$873,696NetAssetsOrFundBalancesEOYAmt
MissionEDUCATE, SUPPORT AND REPRESENT THE SENIOR HOUSING INDUSTRY SO THAT THE LIVES OF ELDERLY INDIVIDUALS WILL BE ENHANCED.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$3,500,050ExpenseAmt
Revenue$3,340,018RevenueAmt
DescEDUCATE, SUPPORT AND REPRESENT THE SENIOR HOUSING INDUSTRY. PROVIDED ONGOING SUPPORT AND CONSULTATION FOR HOME CARE OWNERS AND OPERATORS, WHICH IN TURN BENEFITS THE THOUSANDS OF ELDERLY RESIDENTS OF THIS HOUSING.Desc
Total Program Service Expenses$3,500,050TotalProgramServiceExpensesAmt
Described In Section501c30DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment0ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other AssetsYes (1)ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 Footnote0IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntYes (1)BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee0EmployeeCnt
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members4GoverningBodyVotingMembersCnt
Independent Voting Member0IndependentVotingMemberCnt
Family Or Business RlnYes (1)FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1VICTORIA FITZPATRICKBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone6024305382PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line13225 MCLEOD DRIVE SUITE 100AddressLine1Txt
CityLAS VEGASCityNm
State AbbreviationNVStateAbbreviationCd
ZIP89121ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (4 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
MONA GUARINO
PRESIDENT, DIRECTOR10.00Yes (X)Yes (X)$0$0$0
ISABELLE GUARINO
SECRETARY, DIRECTOR5.00Yes (X)Yes (X)$0$0$0
ANTONIO GUARINO
DIRECTOR5.00Yes (X)Yes (X)$0$0$0
VICTORIA FITZPATRICK
TREASURER, DIRECTOR10.00Yes (X)Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1RAL ACADEMY LLCBusinessNameLine1Txt

Contractor Address ContractorAddress

US Address USAddress

FieldValueIRS element (for citing)
Address Line11230 N RIATA STREETAddressLine1Txt
CityGILBERTCityNm
State AbbreviationAZStateAbbreviationCd
ZIP85234ZIPCd
FieldValueIRS element (for citing)
ServicesPROGRAM CONSULTING AND BACKEND OPERATIONServicesDesc
Compensation$3,500,000CompensationAmt
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K1CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
PLATINUM SUPPORT REVEN611710$3,322,147$3,322,147
SPONSORS611710$12,399$12,399
OTHER PROGRAM REVENUE611710$5,472$5,472
FieldValueIRS element (for citing)
Total Program Service Revenue$3,340,018TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$11,659TotalRevenueColumnAmt
Exclusion$11,659ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$3,351,677TotalRevenueColumnAmt
Related Or Exempt Func Income$3,340,018RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$11,659ExclusionAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$3,587,988TotalAmt
Program Services$3,500,050ProgramServicesAmt
Management And General$87,938ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$18,086TotalAmt
Management And General$18,086ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$3,606,074TotalAmt
Program Services$3,500,050ProgramServicesAmt
Management And General$106,024ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$556,390BOYAmt
EOY$402,216EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$252,361BOYAmt
EOY$263,720EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$319,342BOYAmt
EOY$207,760EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$1,128,093BOYAmt
EOY$873,696EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$1,128,093BOYAmt
EOY$873,696EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,128,093BOYAmt
EOY$873,696EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,128,093BOYAmt
EOY$873,696EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$254,397ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS Audited0FSAuditedInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Total Book Value Land Buildings$0TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp

FieldValueIRS element (for citing)
DescPAYPAL BALANCEDesc
Book Value$207,760BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Other Assets$207,760TotalBookValueOtherAssetsAmt

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records Maintained0GrantRecordsMaintainedInd

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I, LINE 2:FormAndLineReferenceDesc
ExplanationDETAILS ARE REQUESTED REGARDING USE OF THE FUNDS IN ACCORDANCE WITH THE ORGANIZATION'S TAX EXEMPT MISSION.ExplanationTxt

Schedule L IRS990ScheduleL

Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp

Name Of Interested NameOfInterested

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1RAL ACADEMY LLCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Relationship DescriptionDIRECTOR IS AN OWNER OF RAL ACADEMY LLCRelationshipDescriptionTxt
Transaction$3,500,000TransactionAmt
TransactionCONSULTING SERVICES TO PROVIDE PROGRAM REVENUETransactionDesc
Sharing Of Revenues0SharingOfRevenuesInd

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART IV, LINE 1DFormAndLineReferenceDesc
ExplanationTHESE FEES WERE TO COMPENSATE CONTRACTORS FOR PROVIDING CONSULTATION SERVICES TO STUDENTS. THE STUDENTS ARE ABLE TO ENROLL IN A PLATINUM SERVICE TO PROVIDE ONGOING SUPPORT WITH THEIR ASSISTED LIVING HOMES. RAL ACADEMY, LLC ASSISTS IN FULFILLING A BACKEND PORTION OF THESE SERVICES.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 2MON GUARINO IS THE MOTHER OF ISABELLE GUARINO, ANTONIO GUARINO AND VICTORIA FITZPATRICK.
FORM 990, PART VI, SECTION B, LINE 11BBOARD MEMBERS RECEIVE A COPY OF THE 990 FOR DISCUSSION AND REVIEW PRIOR TO SIGNING AND FILING.
FORM 990, PART VI, SECTION B, LINE 12CTHE DIRECTORS AND OFFICERS MUST ANNUALLY SIGN A DOCUMENT THAT THEY HAVE RECEIVED, READ AND AGREE TO ABIDE BY THE CONFLICT OF INTEREST POLICY.
FORM 990, PART VI, SECTION B, LINE 15IF A CEO, EXECUTIVE DIRECTOR, TOP MANAGEMENT OFFICIAL, OFFICERS OR KEY EMPLOYEES RECEIVE COMPENSATION, THE NONPROFIT WILL ANNUALLY EVALUATE THE INDIVIDUAL'S PERFORMANCE AND COMPENSATION. WHEN DETERMINING COMPENSATION, AN INDEPENDENT PERSON IS ASKED TO REVIEW THE AMOUNT. COMPARABILITY DATA IS OBTAINED FROM SOURCES SUCH AS IRS FORM 990 FILINGS OF SIMILAR ORGANIZATIONS AND INDEPENDENT SALARY AND BENEFIT COMPENSATION STUDIES. DURING THE MEETING THAT THE COMPENSATION WAS APPROVED, THE BOARD WILL DOCUMENT IN THE MEETING MINUTES HOW IT REACHED ITS DECISIONS INCLUDING THE DATA ON WHICH IT RELIED AND THE RESULTS OF THE VOTE.
FORM 990, PART VI, SECTION C, LINE 19THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
FORM 990, PART IX, LINE 11GPROFESSIONAL FEES TO PROVIDE PLATINUM SUPPORT: PROGRAM SERVICE EXPENSES 3,500,050. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,500,050. PAYPAL FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 87,638. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 87,638. ADVISOR FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 300. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 300.

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