2013-02-13T12:09:51-06:00 2012-09-30 221478099 COHNREZNICK LLP 11755 WILSHIRE BLVD STE 1700 LOS ANGELES CA 90025 990 2011-10-01 951727656 NATIONAL MULTIPLE SCLEROSIS SOCIETY SOUTHERN CALIFORNIA & NEVADA CHAPTER NATI 3104794456 2440 S SEPULVEDA BLVD NO 115 LOS ANGELES CA 90064 SUSAN BRADLEY 3104794456 2013-02-13 1 STEPHEN M DAY P00227737 3104773722 2011 2016-02-25 16:41:14Z SUSAN BRADLEY 2440 S SEPULVEDA BLVD 215 LOS ANGELES CA 90064 10119264 0 1048 X WWW.NATIONALMSSOCIETY.ORG/CAL X 1946 CA WE MOBILIZE PEOPLE AND RESOURCES TO DRIVE RESEARCH FOR A CURE AND TO ADDRESS THE CHALLENGES OF EVERYONE AFFECTED BY MS. 55 54 72 3073 0 0 10232100 8745521 39284 22399 123442 -19173 0 0 10394826 8748747 772346 249387 0 0 4336797 3437996 0 0 1274456 5047236 4794463 10156379 8481846 238447 266901 4316145 4397795 2234114 1830165 2082031 2567630 X WE MOBILIZE PEOPLE AND RESOURCES TO DRIVE RESEARCH FOR A CURE AND TO ADDRESS THE CHALLENGES OF EVERYONE AFFECTED BY MS. 0 0 1601907 RESEARCH:RESEARCH PROGRAM PROVIDES GRANTS AND TRAINING FELLOWSHIPS ON A BROAD RANGE OF TOPICS RELEVANT TO MS, INCLUDING IMMUNE ASPECTS, NERVE TISSUE REPAIR, CLINICAL TRIALS, REHABILITATION, ETC. THE PURPOSE OF THIS PROGRAM IS TO FIND THE PREVENTION, TREATMENT, AND CURE OF MULTIPLE SCLEROSIS. 1508080 22399 CLIENT SERVICES:CLIENT SERVICES ARE THOSE PROGRAMS AND SERVICES PROVIDED DIRECTLY TO INDIVIDUALS WHO ARE LIVING WITH MULTIPLE SCLEROSIS. THE PURPOSE OF THESE SERVICES IS TO PROVIDE PHYSICAL, EMOTIONAL, OR ASSISTIVE DEVICE SUPPORT. IT ALSO INCLUDES FURNISHING OF EQUIPMENT AND OTHER TANGIBLE ITEMS TO THOSE IN NEED PLUS ALL OTHER COSTS OR EXPENSES INCURRED AS A RESULT OF LIVING WITH MULTIPLE SCLEROSIS. 1372305 249387 COMMUNITY SERVICES:COMMUNITY SERVICES INCLUDES NETWORKING AND COLLABORATING WITH OTHER COMMUNITY ORGANIZATIONS THAT CAN AND DO HAVE AN IMPACT ON THOSE AFFECTED BY MULTIPLE SCLEROSIS, INCLUDING PROGRAMS DESIGNED TO DETECT DISEASE OR HEALTH PROBLEMS, PLANNING AND IMPROVING COMMUNITY HEALTH PRACTICES, SUPPORTING CLINICS, OR OTHER PUBLIC HEALTH FACILITIES, CONDUCTING REHABILITATIVE AND SIMILAR TYPE PROGRAMS, PLUS ALL OTHER EXPENSES INCURRED IN PERFORMING FUNCTIONS WHICH, DIRECTLY OR INDIRECTLY, BENEFIT THE MULTIPLE SCLEROSIS COMMUNITY. 2396202 SEE SCHEDULE O 2396202 6878494 1 1 0 1 0 0 0 0 0 1 1 1 0 1 1 1 1 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 1 92 0 1 72 1 0 0 0 0 0 1 1 0 0 0 0 X 55 54 1 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 0 0 CA X X CHERI LOPEZ 3104794456 2440 S SEPULVEDA BLVD 115 LOS ANGELES CA 90064 BYRON ALLEN 1.00 X 0 0 0 RHONA BADER 1.00 X 0 0 0 JOHN V BOCK JR 1.00 X 0 0 0 RICHARD CORGEL 1.00 X 0 0 0 BRUCE C CORWIN 1.00 X 0 0 0 BARRY ENGELMAN 1.00 X 0 0 0 BRIAN D FOX 1.00 X 0 0 0 DON A FRACCHIA 1.00 X 0 0 0 DR BARBARA GIESSER 1.00 X 0 0 0 WENDY GILMORE 1.00 X 0 0 0 KEVIN GOETZ 1.00 X 0 0 0 DAVID M GOLDSTEIN 1.00 X 0 0 0 ROBERT E HARPER 1.00 X 0 0 0 BRUCE HECKER 1.00 X 0 0 0 JOYCE HENDERSON JEFFRIE 1.00 X 0 0 0 LISA KARPE 1.00 X 0 0 0 RAY KARPE 1.00 X 0 0 0 JULIE KAUFER ESQ 1.00 X 0 0 0 PHIL KEOGHAN 1.00 X 0 0 0 ANNIS KISHNER 1.00 X 0 0 0 SIMPSON C LEONARD JR 1.00 X 0 0 0 PAUL M MAHONEY ESQ 1.00 X X 0 0 0 ROBERT MANCINI 1.00 X 0 0 0 STANLEY E MARON 1.00 X 0 0 0 LARRY MCEWEN 1.00 X X 0 0 0 ROLAND MESA 1.00 X 0 0 0 CHRIS OJAKIAN 1.00 X 0 0 0 DAVID PERREN 1.00 X 0 0 0 SCOTT PERREN CPA 1.00 X 0 0 0 KIM PHILLIPS 1.00 X 0 0 0 JAMES D POWER IV 1.00 X 0 0 0 SHERI SAFAN 1.00 X 0 0 0 ARTHUR E SCHRAMM JR 1.00 X 0 0 0 BRITTA SCHRAMM 1.00 X 0 0 0 SUE SCHROEDER 1.00 X X 0 0 0 FERN SEIZER 1.00 X 0 0 0 MADELEINE SHERAK PHD 1.00 X 0 0 0 THOMAS SHERAK 1.00 X 0 0 0 ERIC L SMALL 1.00 X 0 0 0 DINA TECIMER ESQ 1.00 X X 0 0 0 TIMUR TECIMER 1.00 X 0 0 0 BILL TODMAN JR 1.00 X 0 0 0 CHET WIDOM 1.00 X 0 0 0 STACY WILDER 1.00 X 0 0 0 LARRY WINTER 1.00 X 0 0 0 LEON LEBUFFE 35.00 X X 222529 0 6718 SUSAN BRADLEY 35.00 X 148782 0 9198 JAY SCHOENAU 35.00 X 73412 0 1497 DENISE NOWACK 35.00 X 141422 0 9172 PAMELA THOMPSON 35.00 X 127257 0 7603 MARNI DECKTER 35.00 X 108372 0 6462 KATE MCINTOSH 35.00 X 103594 0 6687 925368 0 47337 6 0 1 0 OP3 INC 915 MARINE STREET SUITE 2 SANTA MONICA CA 90405 EVENT CONSULTING 126275 1 5828926 2916595 473674 8745521 SERVICE PROGRAM FEES 900099 22399 22399 22399 35884 35884 391933 446554 436 -54621 -436 -55057 -55057 923527 5828926 923527 0 8748747 22399 0 -19173 249387 249387 428415 308459 29989 89967 2470618 1778845 172943 518830 75214 54154 5265 15795 185945 133881 13015 39049 277804 200019 19446 58339 31160 25059 1062 5039 58773 47265 2004 9504 552439 444270 18835 89334 405723 233926 17238 154559 460146 331305 32210 96631 96218 49502 3348 43368 2860549 2860549 12468 8977 873 2618 53867 38784 3771 11312 MISCELLANEOUS EXPENSES 215332 79868 7741 127723 MEETINGS 46217 33543 1102 11572 PRIZES AND PROMOTIONAL 1426 556 54 816 AWARDS AND GRANTS 145 145 8481846 6878494 328896 1274456 399640 679528 0 321571 1985337 1627674 20763 38979 1664 15400 141151 78563 64715 62588 1844026 1652055 4316145 4397795 541319 466076 925628 800233 767167 563856 2234114 1830165 X 565423 268440 1516608 2299190 2082031 2567630 4316145 4397795 X 266901 218699 X X 0 1 1 X 0 X 8930026 6593897 10940988 9306472 9671149 45442532 8930026 6593897 10940988 9306472 9671149 45442532 1848290 43594242 79531 44046 99014 40187 35884 298662 45741194 0.95310 0.93000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 1 0 1 98 0 0 1 6603 0 0 6701 0 EXPLANATION OF LOBBYING ACTIVITIES: PART II-B, LINE 1: LINE 1D: THE ORGANIZATION SENDS OUT MAILINGS TO MEMBERS, LEGISLATORS, AND/OR THE PUBLIC ELECTRONICALLY, THEREFORE COST IS VIRTUALLY ZERO. LINE 1G: THE VICE PRESIDENT ATTENDS A CONFERENCE IN WASHINGTON, D.C. AND A LOBBYING DAY IN SACRAMENTO, CA. THE AMOUNT SHOWN REPRESENTS THE TOTAL TRAVEL COST FOR BOTH. 1133402 127546 741282 519666 1148686 -15284 1133402 1.00000 0 0 5807 4260 1547 135344 74303 61041 62588 NMSS POOLED INVESTMENT FUND 1652055 C 1652055 LONG-TERM DUE TO NATIONAL 250000 PAYABLES DUE TO NATIONAL 45420 REMITTANCE DUE TO NATIONAL 268436 563856 8748747 8481846 266901 218699 218699 485600 9504199 218699 68382 468371 755452 8748747 0 8748747 9018600 68382 468371 536753 8481847 0 8481847 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X: THE CHAPTER IS A NOT-FOR-PROFIT PUBLIC BENEFIT ORGANIZATION ORGANIZED UNDER THE LAWS OF CALIFORNIA AND, AS SUCH, IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE ("IRC") AND CORRESPONDING STATE PROVISIONS. THE CHAPTER'S FEDERAL INCOME TAX AND INFORMATIONAL RETURNS FOR TAX YEARS ENDING SEPTEMBER 30, 2009, AND SUBSEQUENT REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE. THE RETURNS FOR CALIFORNIA, THE CHAPTER'S ONLY SIGNIFICANT STATE TAX JURISDICTION, REMAIN SUBJECT TO EXAMINATION BY THE CALIFORNIA FRANCHISE TAX BOARD FOR TAX YEARS ENDING SEPTEMBER 30, 2008, AND SUBSEQUENT. THE NEVADA TAX FILING REQUIREMENT IS THE ANNUAL FILING OF A LIST OF OFFICERS, DIRECTORS, AND REGISTERED AGENTS OF THE ORGANIZATION. SCHEDULE D, PART XII, LINE 2D DIRECT COSTS OF SPECIAL EVENTS................................$468,371 SCHEDULE D, PART XIII, LINE 2D DIRECT COSTS OF SPECIAL EVENTS................................$468,371 MS WALK 2691435 2323330 368105 61994 39262 137068 1449 114290 DINNER OF CHAMPIONS 2303709 1988633 315076 53645 1667 209641 140546 11015 4 1757309 1516963 240346 45155 41364 25254 2125 39052 6752453 5828926 923527 160794 82293 371963 144120 164357 923527 0 0 GRANTS/ASSISTANCE 469 249387 0 BOOK N/A WRITTEN APPLICATIONS ARE REQUIRED FROM PERSONS REQUESTING FINANCIAL ASSISTANCE, ALONG WITH DOCUMENTATION CONFIRMING THE FINANCIAL NEED AND THE AVAILABILITY OF OTHER COMMUNITY RESOURCES WHICH ARE USED BEFORE COMMITTING SOCIETY RESOURCES. APPLICANTS' DIAGNOSIS WITH MULTIPLE SCLEROSIS IS ALSO CONFIRMED. X X 1 0 0 0 0 0 0 0 0 LEON LEBUFFE 162529 0 60000 0 0 0 6718 0 0 0 229247 0 0 0 SUSAN BRADLEY 119462 0 25000 0 4320 0 4602 0 4596 0 157980 0 0 0 DENISE NOWACK 121422 0 20000 0 0 0 4576 0 4596 0 150594 0 0 0 PART I, LINE 4A LEON LEBUFFE, PH.D. - $48,241.41. PAID IN 2012, AND WAS INCLUDED IN HIS 2012 FORM W-2. X 23 123699 FAIR MARKET VALUE X ADVERTISING 15 173799 FAIR MARKET VALUE X DECORATIONS 1 2025 FAIR MARKET VALUE X ENTERTAINMENT 6 74316 FAIR MARKET VALUE X EVENT SUPPORT 3 2980 FAIR MARKET VALUE X FACILITY RENTALS 5 7590 FAIR MARKET VALUE X LODGING 1 1031 FAIR MARKET VALUE X PRIZES 4 5900 FAIR MARKET VALUE X PROMOTIONS 2 13950 FAIR MARKET VALUE X LEGAL WORK - PRO BONO 1 68382 FAIR MARKET VALUE 0 1 0 FORM 990, PART VI, SECTION A, LINE 2 THE FOLLOWING TRUSTEES HAVE FAMILY RELATIONSHIPS: BRITTA AND ART SCHRAMM, DAVE AND SCOTT PERREN, DINA AND TIMUR TECIMER, THOMAS AND MADELINE SHERAK. FORM 990, PART VI, SECTION B, LINE 11 FORM 990 IS DRAFTED BY THE CHAPTER'S OUTSIDE ACCOUNTANTS. IT IS THEN REVIEWED BY THE DIRECTOR OF FINANCE, VP OF FINANCE AND THE CHAPTER PRESIDENT, AS WELL AS THE ORGANIZATION'S AUDIT COMMITTEE. A COPY OF THE FORM 990 AND ACCOMPANYING SCHEDULES ARE PROVIDED TO THE ENTIRE BOARD WITH A PERIOD FOR PROVIDING COMMENTS, EDITS, OR CORRECTIONS PRIOR TO SUBMISSION TO THE IRS. FORM 990, PART VI, SECTION B, LINE 12C ON AN ANNUAL BASIS, THE AUDIT COMMITTEE REVIEWS THE CONFLICT OF INTEREST FORMS FILED BY TRUSTEES, OFFICERS, AND EMPLOYEES FOR POTENTIAL CONFLICTS. WHERE POTENTIAL CONFLICTS EXIST, THE TRUSTEE, OFFICER, OR EMPLOYEE IS NOT ALLOWED TO PARTICIPATE IN ANY VOTE AND TRANSACTIONS ARE SUBJECT TO COMPETITIVE BIDDING. FORM 990, PART VI, SECTION B, LINE 15A THE COMPENSATION COMMITTEE, WHICH IS COMPRISED OF AT LEAST THREE BUT NO MORE THAN FIVE INDEPENDENT TRUSTEES, DETERMINES THE COMPENSATION OF THE PRESIDENT AND REVIEWS COMPENSATION FOR OTHER KEY EMPLOYEES. THE NATIONAL ORGANIZATION PROVIDES EACH CHAPTER WITH COMPARABLE SALARY DATA FOR PRESIDENTS AND OTHER KEY POSITIONS AT NATIONAL MULTIPLE SCLEROSIS CHAPTERS AND OTHER VOLUNTARY HEALTH AGENCIES OF SIMILAR BUDGET SIZE AND GEOGRAPHIC LOCATIONS. IN ADDITION, THE PRESIDENT'S PERFORMANCE IS EVALUATED ANNUALLY IN A JOINT REVIEW PROCESS BY THE NATIONAL ORGANIZATION'S CEO OR HER DESIGNEE AND THE LOCAL COMMITTEE OF INDEPENDENT TRUSTEES. THE PRESIDENT CONDUCTS PERFORMANCE EVALUATIONS OF THE KEY EMPLOYEES, THE OUTCOME OF WHICH IS SHARED WITH THE COMPENSATION COMMITTEE. FORM 990, PART VI, SECTION C, LINE 19 THE CHAPTER'S GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON REQUEST. THE CHAPTER'S FORM 990 AND FINANCIAL STATEMENTS ARE AVAILABLE ON THE CHAPTER'S WEBSITE AND WILL ALSO BE PROVIDED IN A HARD COPY FORMAT UPON REQUEST. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: NET UNREALIZED GAINS ON INVESTMENTS: 218,699. REVENUE RECOGNITION AND DEFERRED REVENUE FORM 3115 - CHANGE OF ACCOUNTING METHOD MEMBERSHIP AND CONTRIBUTIONS ARE RECORDED AS REVENUE WHEN RECEIVED OR PROMISED (PLEDGED) UNCONDITIONALLY, AT THEIR NET REALIZABLE VALUE IF COLLECTION IS EXPECTED WITHIN ONE YEAR AND AT NET PRESENT VALUE WHEN COLLECTION IS EXPECTED IN GREATER THAN ONE YEAR. THE NET PRESENT VALUE OF LONG-TERM CONTRIBUTIONS RECEIVABLE ARE MEASURED BASED ON THE PRESENT VALUE OF FUTURE CASH FLOWS, WITH CONSIDERATION OF EXPECTATION ABOUT POSSIBLE VARIATIONS IN THE AMOUNT AND/OR TIMING OF THE CASH FLOWS AND OTHER SPECIFIC FACTORS THAT WOULD BE CONSIDERED BY MARKET PARTICIPANTS INCLUDING DONORS' CREDIT RISK. GIFTS RECEIVED WITH DONOR STIPULATIONS THAT LIMIT THE USE OF THE DONATED ASSETS ARE REPORTED AS TEMPORARILY RESTRICTED SUPPORT. THE CHAPTER RECOGNIZES INCOME FROM LEGACIES AND BEQUESTS WHEN AN UNASSAILABLE RIGHT TO THE GIFT HAS BEEN ESTABLISHED BY THE COURT AND THE PROCEEDS ARE MEASURABLE IN AMOUNT. WHEN A DONOR RESTRICTION EXPIRES, THAT IS, WHEN A TIME RESTRICTION ENDS OR PURPOSE RESTRICTION IS FULFILLED, TEMPORARILY RESTRICTED NET ASSETS ARE RECLASSIFIED AS UNRESTRICTED NET ASSETS AND REPORTED IN THE STATEMENT OF ACTIVITIES AS NET ASSETS RELEASED FROM RESTRICTIONS. CONDITIONAL CONTRIBUTIONS ARE RECOGNIZED AS REVENUE WHEN THE CONDITIONS ON WHICH THEY DEPEND HAVE BEEN SUBSTANTIALLY MET. IT IS THE CHAPTER'S POLICY TO RECORD TEMPORARILY RESTRICTED CONTRIBUTIONS RECEIVED AND FULFILLED IN THE SAME ACCOUNTING PERIOD IN THE UNRESTRICTED NET ASSET CLASS. ALL REVENUE RECEIVED IN ADVANCE FOR SPECIAL EVENTS THAT ARE HELD SUBSEQUENT TO YEAR END IS DEFERRED UNTIL THE EVENT TAKES PLACE. PRIOR PERIOD RESTATEMENT FORM 990, PART X THE BEGINNING BALANCE SHEET WAS RESTATED TO PROPERLY REPORT SPECIAL EVENTS REVENUE. IN ORDER TO CONFORM TO ACCOUNTING POLICIES OF THE NATIONAL MULTIPLE SCLEROSIS SOCIETY, THE CHAPTER HAS CHANGED ITS ACCOUNTING TREATMENT FOR CASH COLLECTED FOR EVENTS WHEN THE CASH COLLECTION PROCESS SPANS ACROSS FISCAL YEAR ENDS, AND THE EVENT IS HELD IN THE SUBSEQUENT FISCAL YEAR. ALL CASH COLLECTED PRIOR TO THE END OF THE FISCAL YEAR FOR AN EVENT OCCURRING IN THE SUBSEQUENT FISCAL YEAR WILL NOW BE RECORDED AS DEFERRED REVENUE AT THE END OF THE FISCAL YEAR, AND RECOGNIZED AS INCOME IN THE SUBSEQUENT FISCAL YEAR AT THE TIME WHEN THE EVENT IS HELD. THE PREVIOUS TREATMENT WAS TO RECOGNIZE THE INCOME IN THE YEAR IT WAS COLLECTED. CASH COLLECTED AS OF SEPTEMBER 30, 2011 FOR SPECIAL EVENTS OCCURRING SUBSEQUENT TO THAT DATE AMOUNTED TO $925,628. AS A RESULT OF THIS CHANGE, THE DEFERRED REVENUE BALANCE AT SEPTEMBER 30, 2011 WAS INCREASED BY $925,628, AND THE NET ASSETS BALANCE AS OF THE SAME DATE WAS DECREASED BY THE SAME AMOUNT. NATIONAL MULTIPLE SCLEROSIS SOCIETY 733 THIRD AVENUE NEW YORK NY 10017 UTILIZE SERVICES OF THE NATIONAL ORGANIZATION NY 501(C)(3) 509(A)(1) N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 PACIFIC SOUTH COAST P 207507 FMV NMSS NYR O 300 FMV NMSS AZ O 3946 FMV NMSS CAN O 77031 FMV NMSS GNE O 97 FMV NMSS LS O 75 FMV NMSS MOS O 243 FMV NMSS NY O 452551 FMV NMSS NYRSRCH O 1687317 FMV NMSS PC O 14160 FMV