2012-11-07T18:00:31-06:00 2011-12-31 CROWE HORWATH LLP 70 West Madison Street Suite 700 Chicago IL 606024903 990 2011-01-01 951972847 LITTLE SISTERS OF THE POOR OF LOS ANGELES LITT 3105480625 2100 South Western Avenue San Pedro CA 90732 SISTER PAUL MAGYAR 2012-11-02 true Kristin Ficker P01254056 3128997000 2011 2016-02-25 16:41:14Z SISTER PAUL MAGYAR 2100 South Western Avenue San Pedro CA 90732 6801156 false 0928 X WWW.LSPSOCAL.ORG X 1905 CA LITTLE SISTERS OF THE POOR CARE FOR THE ELDERLY POOR IN THE SPIRIT OF HUMBLE SERVICE WHICH WAS RECEIVED FROM JEANNE JUGAN. THEY WELCOME THE ELDERLY AS WOULD JESUS CHRIST HIMSELF AND SERVE THEM WITH LOVE AND RESPECT UNTIL DEATH. 4 4 126 125 0 0 1654002 1835521 2410578 2799656 224430 221631 154314 232283 4443324 5089091 0 0 0 0 4055980 3894581 85920 96000 246281 2612734 2432147 6754634 6422728 -2311310 -1333637 18393002 16919712 383676 429612 18009326 16490100 LITTLE SISTERS OF THE POOR CARE FOR THE ELDERLY POOR IN THE SPIRIT OF HUMBLE SERVICE WHICH WAS RECEIVED FROM JEANNE JUGAN. THEY WELCOME THE ELDERLY AS WOULD JESUS CHRIST HIMSELF AND SERVE THEM WITH LOVE AND RESPECT UNTIL DEATH. false false 5311220 2799656 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. 5311220 true true false false false false false false false true false false false false true true false false false false false false true true true false false false false false false false false false false false false true false false false false true false false false false true 8 0 true 126 true false false false false false true true false false false false X 4 4 false false false false false false false true false false false true true true true true true false false false CA X Sister Paul Magyar 3105480625 2100 South Western Avenue San Pedro CA 90732 X SISTER CAROLINE PESARTIC 56.00 X X 0 0 0 SISTER CLOTILDE JARDIM 56.00 X X 0 0 0 SISTER JOHN ELISE TAN 56.00 X X 0 0 0 SISTER MICHAEL MUGAN 56.00 X X 0 0 0 SISTER PAUL MAGYAR 56.00 X X 9000 0 0 9000 0 0 0 false false false RETA TRUST P O BOX 742887 LOS ANGELES CA 90074 EMPLOYEE HEALTH INSURANCE 390646 ALPER SERVICES 60 WEST SUPERIOR STREET CHICAGO IL 60654 AGENT FOR ALL LIABILITY, AUTO, WORKERS COMP, PROPERTY ETC. 206220 LA DWP P O BOX 515407 LOS ANGELES CA 900516707 PROVIDER OF ELECTRIC, WATER AND SEWAGE 147299 DEPARTMENT OF HEALTH CARE SERVICES 1501 CAPITOL AVENUE PO BOX 997415 SACRAMENTO CA 958997415 QUALITY ASSURANCE FEES 126369 MIGUEL AND SONS PLUMBING 1275 W 1ST STREET SAN PEDRO CA 90732 PLUMBING REPAIRS AND INSTALLATION OF NEW PLUMBING DURING REMODEL OF RETREAT HOUSE 122625 9 30667 1804854 134369 1835521 PATIENT SERVICE REVENUE 623000 2799656 2799656 0 0 0 0 2799656 164408 164408 0 0 0 0 0 1640882 42140 1559412 66387 81470 -24247 57223 57223 289038 30667 86266 202772 202772 10610 10610 10610 0 GIFT SHOP 900099 7040 7040 MISC INCOME 900099 11861 11861 0 0 0 0 18901 5089091 2799656 0 453914 0 0 0 0 0 0 2962508 2599017 325159 38332 0 662240 584796 68875 8569 269833 229377 36965 3491 0 18208 18208 42770 42770 0 96000 96000 25976 25976 78998 38588 22410 18000 9078 1436 7642 62239 36550 25689 28528 28528 0 0 23422 23422 0 21795 21795 0 0 783021 783021 69679 69679 FOOD DONATIONS 297948 297948 REPAIRS 291367 291367 UTILITIES 196528 196528 LICENSES 160898 146604 14294 321692 143974 129160 48558 6422728 5311220 865227 246281 0 503 500 2592404 854700 73289 43650 144239 188017 34028 43938 21514728 9771503 11624601 11743225 3889412 4013651 0 0 0 0 34526 32031 18393002 16919712 383676 429612 0 0 383676 429612 X 17830213 16202600 179113 287500 18009326 16490100 18393002 16919712 X -1333637 -185589 X false true true X false X 2128464 10841285 3353952 1363715 1835521 19522937 0 0 2128464 10841285 3353952 1363715 1835521 19522937 9592876 9930061 109169 204774 260342 224429 164408 963122 0 428235 210507 218834 199958 299648 1357182 21843241 2301471 0.45460 0.68400 X OTHER INCOME, SCHEDULE A, PART II, LINE 10, DESCRIPTION - GROSS GAMING REVENUE, COLUMN A - , COLUMN B - 51663, COLUMN C - 42811, COLUMN D - 36425, COLUMN E - 10610, COLUMN F - 186815; DESCRIPTION - GROSS FUNDRAISING REVENUE, COLUMN A - 428235, COLUMN B - 158844, COLUMN C - 176023, COLUMN D - 163533, COLUMN E - 289038, COLUMN F - 951884;, RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 465340 465340 8514840 7707188 807652 10034388 1129195 8905193 1329103 465129 863974 1171057 469991 701066 11743225 0 0 5089091 6422728 -1333637 -271855 0 -271855 -1605492 4927749 -271855 110513 -161342 5089091 0 0 5089091 6446975 24247 0 24247 6422728 0 0 6422728 FIN 48 (ASC 740) footnote Schedule D, Part X, Line 2 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 YEAR ENDED DECEMBER 31, 2011. ACCORDINGLY, NO PROVISION FOR FEDERAL INCOME OR STATE FRANCHISE TAXES HAS BEEN INCLUDED IN THESE FINANCIAL STATEMENTS. LSPLA ADOPTED GUIDANCE ISSUED BY THE FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) WITH RESPECT TO ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES AS OF JANUARY 1, 2009. 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, 2008 AND FOR STATE INCOME TAXES THROUGH DECEMBER 31, 2007. THE ORGANIZATION DOES NOT EXPECT THE TOTAL AMOUNT OF UNRECOGNIZED TAX BENEFITS TO SIGNIFICANTLY CHANGE IN THE NEXT 12 MONTHS. LSPLA RECOGNIZES INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS IN INTEREST AND INCOME TAX EXPENSE, RESPECTIVELY. THE ORGANIZATION HAS NO AMOUNTS ACCRUED FOR INTEREST OR PENALTIES AS OF DECEMBER 31, 2011. X X X X true QUEST PROPERTY 2038 DALADREI DRIVE RANCHO PALOS VERDES CA 90275 MAIL, CAPITAL CAMPAIGN false 96000 96000 96000 96000 CA BOUTIQUE EVENT 31769 30667 1102 1000 44259 ANNUAL DINNER 287936 287936 41007 0 319705 30667 289038 1000 0 0 0 0 85266 86266 202772 10610 true 1 10610 0 0 0 0 0 10610 CA true false true false 0.3 0.7 RITA SWARTZ 2100 S WESTERN AVE SAN PEDRO CA 907324389 false X 115152 COST X SUPPLIES 19217 COST 0 false false false Explanations of reporting method for number of contributions Schedule M, Part I FOOD INVENTORY: HUNDREDS OF ITEMS WERE DONATED Number of contributions or items contributed. Schedule M, part I, column (b), Line 19 HUNDREDS OF ITEMS WERE DONATED Number of contributions or items contributed. Schedule M, part I, column (b), Line other=SUPPLIES Documentation of meetings held by committees of governing body Form 990, Part VI, Section B, Line 8b THE ORGANIZATION HAS NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. Review of form 990 by governing body Form 990, Part VI, Section B, Line 11b BEFORE SUBMISSION TO THE IRS, THE PREPARER PROVIDES EACH MEMBER OF THE BOARD OF DIRECTORS AND THE DEVELOPMENT DIRECTOR A FINAL DRAFT OF THE RETURN, REVIEWS THE ORGANIZATION'S ACTIVITIES AND INFORMS THEM OF TAX LAWS PERTAINING TO LITTLE SISTERS OF THE POOR. THE PROCESS ENSURES LITTLE SISTERS OF THE POOR MEETS ALL NECESSARY REQUIREMENTS. Conflict of interest policy Form 990, Part VI, Section B, Line 12c 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. COMPENSATION FOR OFFICER AND OTHER KEY EMPLOYEES FORM 990, PART VI, LINE 15 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. THERE ARE NO KEY EMPLOYEES OF THE ORGANIZATION SO THIS QUESTION WAS NOT APPLICABLE. Governing documents, conflict of interest policy and financial statements available to the public Form 990, Part VI, Section C, Line 19 UPON APPOINTMENT, THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND THE FINANCIAL STATEMENTS CAN BE REVIEWED ON SITE OR BE REQUESTED IN WRITING AND THE INFORMATION WILL BE DISTRIBUTED ACCORDINGLY. Other changes in net assets or fund balances Form 990, Part XI, Line 5 NET UNREALIZED GAINS (LOSSES) ON INVESTMENTS - -271855; SPECIAL EVENT DIRECT EXPENSE INCLUDED IN REVENUE - 86266; LITTLE SISTERS OF THE POOR OF PALATINE 80 WEST NORTHWEST HIGHWAT PALATINE IL 600673582 510187829 PROVIDE HIGH QUALITY NURSING AND RESIDENTIAL CARE TO LOW INC IL 501(C)(3) 7 NA false PETITES SOEURS DES PAUVRES LATOUR SAINT JOSEPH PROVIDE HIGH QUALITY NURSING AND RESIDENTIAL CARE TO LOW INC FR N/A NA false false true false false false false false false false false false false false false false false false false