Department of the Treasury Internal Revenue Service
Public Charity Status and Public Support
Complete if the organization is a section 501(c)(3) organization or a section
4947(a)(1) nonexempt charitable trust.
Attach to Form 990 or Form 990-EZ. See separate instructions.
OMB No. 1545-0047
2010
Open to Public Inspection
Name of the organization
ASSISTANCE LEAGUE OF SOUTHERN CALIFORNIA
Employer identification number
95-1641960
Part I
Reason for Public Charity Status
(All organizations must complete this part.) See instructions
The organization is not a private foundation because it is: (For lines 1 through 11, check only one box.)
1
2
3
4
5
section 170(b)(1)(A)(iv). (Complete Part II.)
6
7
8
9
receipts from activities related to its exempt functions—subject to certain exceptions, and (2) no more than 331/3% of
its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses
acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.)
10
11
e
By checking this box, I certify that the organization is not controlled directly or indirectly by one or more disqualified persons other than foundation managers and other than one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2).
f
If the organization received a written determination from the IRS that it is a Type I, Type II or Type III supporting organization, check this box
..................................................
g
Since August 17, 2006, has the organization accepted any gift or contribution from any of the following persons?
(i) a person who directly or indirectly controls, either alone or together with persons described in (ii)
Yes
No
and (iii) below, the governing body of the the supported organization?
................
11g(i)
(ii)
a family member of a person described in (i) above?
......................
11g(ii)
(iii)
a 35% controlled entity of a person described in (i) or (ii) above?
................
11g(iii)
h
Provide the following information about the supported organization(s).
(i) Name of supported organization
(ii) EIN
(iii) Type of organization (described on lines 1- 9 above or IRC section (see instructions))
(iv) Is the organization in col. (i) listed in your governing document?
(v) Did you notify the organization in col. (i) of your support?
(vi) Is the organization in col. (i) organized in the U.S.?
(vii) Amount of support?
Yes
No
Yes
No
Yes
No
Total
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 11285F
Schedule A (Form 990 or 990-EZ) 2010
Schedule A (Form 990 or 990-EZ) 2010
Page 2
Part II
Support Schedule for Organizations Described in IRC 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (Complete only if you checked the box on line 5, 7, or 8 of Part I or if the
organization failed to qualify under Part III. If the organization fails to
qualify under the tests listed below, please complete Part III.)
Section A. Public Support
Calendar year(or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") ....
2
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.......
3
The value of services or facilities furnished by a governmental unit to the organization without charge..
4
Total. Add lines 1 through 3..
5
The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included
on line 1 that exceeds 2% of the amount shown on line 11, column (f)..
6
Public Support. Subtract line 5 from line 4.
Section B. Total Support
Calendar year(or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
7
Amounts from line 4..
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
9
Net income from unrelated business activities, whether or not the business is regularly carried on..
10
Other income. (Explain in Part IV.) Do not include gain or loss from the sale of capital assets..
11
Total support (Add lines 7 through 10).
12
Gross receipts from related activities, etc. (See instructions.)
..................
12
13
First Five Years
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here..........................................
Section C. Computation of Public Support Percentage
14
Public Support Percentage for 2010 (line 6 column (f) divided by line 11 column (f))
.........
14
15
Public Support Percentage for 2009 Schedule A, Part II, line 14
...............
15
16a
33 1/3% support test—2010.
If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization
......................
b
33 1/3% support test—2009.
If the organization did not check the box on line 13 or 16a, and line 15 is 33 1/3% or more, check this
box and stop here. The organization qualifies as a publicly supported organization
.....................
17a
10%-facts-and-circumstances test—2010.
If the organization did not check a box on line 13, 16a, or 16b and line 14
is 10% or more, and if the organization meets the "facts and circumstances" test, check this box and stop here. Explain
in Part IV how the organization meets the "facts and circumstances" test. The organization qualifies as a publicly supported
organization
..................................................
b
10%-facts-and-circumstances test—2009.
If the organization did not check a box on line 13, 16a, 16b, or 17a and line
15 is 10% or more, and if the organization meets the "facts and circumstances" test, check this box and stop here.
Explain in Part IV how the organization meets the "facts and circumstances" test. The organization qualifies as a publicly supported organization
..............................................
18
Private Foundation
If the organization did not check a box on line 13, 16a, 16b, 17a or 17b, check this box and see
instructions
...................................................
Schedule A (Form 990 or 990-EZ) 2010
Schedule A (Form 990 or 990-EZ) 2010
Page 3
Part III
Support Schedule for Organizations Described in IRC 509(a)(2) (Complete only if you checked the box on line 9 of Part I or if the organization
failed to qualify under Part II. If the organization fails to qualify under
the tests listed below, please complete Part II.)
Section A. Public Support
Calendar year(or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .
6,144,223
9,454,652
9,184,324
8,461,421
10,661,822
43,906,442
2
Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose......
4,514,017
4,346,149
4,649,748
4,860,845
4,784,892
23,155,651
3
Gross receipts from activities that are not an unrelated trade or business under section 513..
0
4
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf...
0
5
The value of services or facilities furnished by a governmental unit to the organization without charge..
0
6
Total. Add lines 1 through 5.
10,658,240
13,800,801
13,834,072
13,322,266
15,446,714
67,062,093
7a
Amounts included on lines 1, 2, and 3 received from disqualified persons...
551,119
125,599
701,732
101,968
1,596,281
3,076,699
b
Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year.
0
c
Add lines 7a and 7b..
551,119
125,599
701,732
101,968
1,596,281
3,076,699
8
Public Support (Subtract line 7c from line 6.)
63,985,394
Section B. Total Support
Calendar year (or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
9
Amounts from line 6...
10,658,240
13,800,801
13,834,072
13,322,266
15,446,714
67,062,093
10a
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
485,311
497,040
181,231
196,313
210,791
1,570,686
b
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
0
c
Add lines 10a and 10b.
485,311
497,040
181,231
196,313
210,791
1,570,686
11
Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on.
0
12
Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)
107,453
107,453
13
Total support (Add lines 9, 10c, 11 and 12.).
11,143,551
14,297,841
14,015,303
13,518,579
15,764,958
68,740,232
14
First Five Years
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here.............................................
Section C. Computation of Public Support Percentage
15
Public Support Percentage for 2010 (line 8 column (f) divided by line 13 column (f))
.........
15
93.080 %
16
Public support percentage from 2009 Schedule A, Part III, line 15
...............
16
94.900 %
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2010 (line 10c column (f) divided by line 13 column (f))
......
17
2.280 %
18
Investment income percentage from 2009 Schedule A, Part III, line 17
.............
18
2.800 %
19a
33 1/3% support tests—2010.
If the organization did not check the box on line 14, and line 15 is more than 33 1/3% and line 17 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
..........
b
33 1/3% support tests—2009.
If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% and line 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
....
20
Private Foundation
If the organization did not check a box on line 14, 19a or 19b, check this box and see instructions
.....
Schedule A (Form 990 or 990-EZ) 2010
Schedule A (Form 990 or 990-EZ) 2010
Page 4
Part IV
Supplemental Information.
Supplemental Information. Complete this part to provide the explanation required by Part II, line 10; Part II, line 17a or 17b; or Part III, line 12. Also complete this part for any additional information. (See instructions).
Facts And Circumstances Test
Explanation
Schedule A (Form 990 or 990-EZ) 2010
Additional Data
Software ID:
10000105
Software Version:
2010v3.2
-
TIN:
SCHEDULE O (Form 990 or 990-EZ)
Department of the Treasury Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ
Complete to provide information for responses to specific questions on
Form 990 or to provide any additional information.
Attach to Form 990 or 990-EZ.
OMB No. 1545-0047
2010
Open to Public Inspection
Name of the organization
ASSISTANCE LEAGUE OF SOUTHERN CALIFORNIA
Employer identification number
95-1641960
Identifier
Return Reference
Explanation
Form 990, Part VI, Line 19
Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
FORM 990 AND AUDITED FINANCIAL STATEMENTS ARE POSTED TO ALSC's WEBSITE. FORM 990 is also available at guidestar.org.GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE TO THE GENERAL PUBLIC IN ACCORDANCE WITH APPLICABLE LAWS.
Form 990, Part VI, Line 15b
Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees
THE HR COMMITTEE OF THE BOARD OF DIRECTORS REVIEWs COMPARABility DATA AND APPROVES SALARY FOR THE DIRECTOR OF FINANCE AND SELECT SENIOR MANAGERS. ADMINISTRATIVE MANAGEMENT SALARIES ARE WITHIN A BROAD BAND THAT IS APPROVED BY THE HR COMMITTEE OF THE BOD BASED ON INDEPENDENT COMPARABILITY STUDIES. DECISIONS OF THE COMMITTEE ARE SUBJECT TO DELIBERATION AND DOCUMENTED IN THE MINUTES.
Form 990, Part VI, Line 12c
Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
ON AN ANNUAL BASIS EACH MEMBER OF THE BOARD OF DIRECTORS, THE PRESIDENT AND SELECTED KEY EMPLOYEES ARE REQUIRED TO CONFIRM THEIR COMPLIANCE WITH THE ALSC CONFLICT OF INTEREST POLICY AND TO COMPLETE A RELATIONSHIP QUESTIONNAIRE THAT IS DESIGNED TO IDENTIFY RELATIONSHIPS OR TRANSACTIONS THAT MUST BE DISCLOSED ON THE FORM 990.THROUGHOUT THE YEAR MANAGEMENT AND BOARD MEMBERS INTERACT FREQUENTLY TO BE INFORMED ABOUT CONTRACTUAL ARRANGEMENTS AND OTHER INSTANCES THAT MAY GIVE RISE TO A CONFLICT OF INTEREST. WHEN A CONFLICT OF INTEREST IS IDENTIFIED, THE PRESIDENT OR CHIEF EXECUTIVE DIRECTOR WILL WORK WITH THE CONFLICTED PARTY TO ENSURE PROPER ACTIONS ARE TAKEN. THE ACTION MAY BE THAT THE MEMBER IS RECUSED FROM VOTING, THE RELATIONSHIP WITH THE CONFLICTED PARTY IS LIMITED OR TERMINATED, OR THE CONFLICTED MEMBER RESIGNS.
Form 990, Part VI, Line 11
Form 990, Part VI, Line 11: Form 990 Review Process
FORM 990 IS PREPARED BY AN INDEPENDENT OUTSIDE CPA AND REVIEWED AND APPROVED BY FISCAL MANAGEMENT. THE CPA PRESENTS THE COMPLETED FORM 990 TO THE FULL BOARD AND AUDIT COMMITTEE for their review and approval PRIOR TO IT BEING FILED.
Form 990, Part VI, Line 4
Form 990, Part VI, Line 4: Description of Significant Changes to Organizational Documents
Effective at the first annual meeting after June 2010, ALSC adopted its amended and restated its by-laws. The composition of the Board of Directors was changed to an elected board of 15 - 25 voting members. The officers of ALSC are defined to include a President, Vice President, Secretary, Treasurer and Chief Executive Director with a provision for the board to include other officers. Committees are defined to include an Executive Committee, Audit Committee, Nominating Committee and other standing committees that will make recommendations to the Board. A League Council was created, subject to the direction of the Board, to promote the activities and services of ALSC.
Form 990, Part III, Line 4d
Form 990, Part III, Line 4d : Other Program Services Description
OTHER PROGRAM SERVICES 4: Hollywood Senior Multipurpose Center ("HSMPC")HSMPC is the home of aging-in-place and wellness programs for area seniors including congregate meals served at eight area dining centers, home delivered meals and a full calendar of health, fitness and social activities. OTHER PROGRAM SERVICES 5: Children's TheatreNine O'Clock Players, the Theatre for Children, present live productions of classic CHILDREN'S LITERATURE TO AUDIENCES THAT INCLUDE PHYSICALLY, MENTALLY OR ECONOMICALLY DISADVANTAGED SCHOOL-AGE CHILDREN IN LOS ANGELES. OTHER PROGRAM SERVICES 6: Foster Children's Resource Center ("FCRC")FCRC provides foster children and those in relative care with necessary clothing and sundries. OTHER PROGRAM SERVICES 7: Operation School Bell ("OSB")OSB provides appropriate school clothing to Los Angeles Unified School District children from impoverished circumstances to promote learning, improve school attendance and enhance self-esteem.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.