Affordable Living For The Aging in Los Angeles, California (CA)

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Affordable Living For The Aging
Employer Identification Number (EIN)953301874
Name of OrganizationAffordable Living For The Aging
Address2029 Century Park E Ste 4393, Los Angeles, CA 90067-3029
ActivitiesDescribed in section 170(b)1)(a)(vi) of the Code, Low and moderate income housing, Housing for the aged (see also 153)
SubsectionCharitable Organization
Ruling Date02/1980
DeductibilityContributions are deductible
FoundationOrganization which receives a substantial part of its support from a governmental unit or the general public
OrganizationCorporation
Exempt Organization StatusUnconditional Exemption
Tax Period12/2013
Assets$5,000,000 to $9,999,999
Income$1,000,000 to $4,999,999
Filing Requirement990 (all other) or 990EZ return
Asset Amount$6,683,247
Amount of Income$1,857,513
Form 990 Revenue Amount$1,692,110
National Taxonomy of Exempt Entities (NTEE)Housing, Shelter: Senior Citizens' Housing/Retirement Communities


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Amount of income in 2013: $1,857,513 (it was $2,284,078 in 2012)
Affordable Living For The Aging: 

 $1,857,513
Other organizations performing similar types of work: 

 $1,030,903

Assets in 2013: $6,683,247 (it was $5,111,959 in 2012)
This organization: 

 $6,683,247
Other organizations performing similar types of work: 

 $3,363,548

Expenses in 2013: $1,948,713
This organization: 

 $1,948,713
Other organizations performing similar types of work: 

 $864,769

Income to expenses ratio in 2013: 1.0
This organization: 

 1.0
Other organizations performing similar types of work: 

 1.0

Number of employees in 2013: 14
Affordable Living For The Aging: 

 14
Other organizations performing similar types of work: 

 3

Employees paid over $100,000 in 2013: 14.3%
Affordable Living For The Aging: 

 14.3%
Other organizations performing similar types of work: 

 0.0%

Grants share in income in 2013: 52.8%
Affordable Living For The Aging: 

 52.8%
Other organizations performing similar types of work: 

 1.8%

Financial snapshot ($)

Revenue for 2013

Assets at the end of 2013

Functional expenses for 2013

Support schedule

Checklist
20122013
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)?YesYes
Is the organization required to complete Schedule B, Schedule of Contributors?YesYes
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office?NoNo
Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year?NoNo
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Revenue Procedure 98-19?NoNo
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts?NoNo
Did the organization receive or hold a conservation easement, including easements to preserve open space, the environment, historic land areas, or historic structures?NoNo
Did the organization maintain collections of works of art, historical treasures, or other similar assets?NoNo
Did the organization report an amount for escrow or custodial account liability; serve as a custodian or provide credit counseling, debt management, credit repair, or debt negotiation services?NoNo
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments?NoNo
Did the organization report an amount for land, buildings, and equipment?YesYes
Did the organization report an amount for investments-other securities that is 5% or more of its total assets?NoNo
Did the organization report an amount for investments-program related that is 5% or more of its total assets?NoNo
Did the organization report an amount for other assets that is 5% or more of its total assets?YesNo
Did the organization report an amount for other liabilities?YesYes
Did the organization's separate or consolidated financial statements for the tax year include a footnote that addresses the organization's liability for uncertain tax positions under FIN 48 (ASC 740)?NoNo
Did the organization obtain separate, independent audited financial statements for the tax year?NoNo
Was the organization included in consolidated, independent audited financial statements for the tax year?NoNo
Is the organization a school described in section 170(b)(1)(A)(ii)?NoNo
Did the organization maintain an office, employees, or agents outside of the United States?NoNo
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more?NoNo
Did the organization report more than $5,000 of grants or other assistance to or for any foreign organization?NoNo
Did the organization report more than $5,000 of aggregate grants or other assistance to or for foreign individuals?NoNo
Did the organization report a total of more than $15,000 of expenses for professional fundraising services?NoNo
Did the organization report more than $15,000 total of fundraising event gross income and contributions?YesYes
Did the organization report more than $15,000 of gross income from gaming activities?NoNo
Did the organization operate one or more hospital facilities?NoNo
Did the organization attach a copy of its audited financial statements?NoNo
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government?NoNo
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals?NoNo
Did the organization answer 'Yes' about compensation of the organization's current and former officers, directors, trustees, key employees, and highest compensated employees?YesYes
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002?NoNo
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?NoNo
Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease any tax-exempt bonds?NoNo
Did the organization act as an 'on behalf of' issuer for bonds outstanding at any time during the year?NoNo
Did the organization engage in an excess benefit transaction with a disqualified person during the year?NoNo
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization's prior Forms 990 or 990-EZ?NoNo
Did the organization report any amount for receivables from or payables to any current or former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons?NoNo
Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family member of any of these persons?NoNo
Was the organization a party to a business transaction with one of the following parties
A current or former officer, director, trustee, or key employee?NoNo
A family member of a current or former officer, director, trustee, or key employee?NoNo
An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or direct or indirect owner?NoNo
Did the organization receive more than $25,000 in non-cash contributions?YesYes
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions?NoNo
Did the organization liquidate, terminate, or dissolve and cease operations?NoNo
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets?NoNo
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3?YesYes
Was the organization related to any tax-exempt or taxable entity?YesYes
Did the organization have a controlled entity within the meaning of section 512(b)(13)?NoNo
Did the organization make any transfers to an exempt non-charitable related organization?NoNo
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes?NoNo
Statements Regarding Other IRS Filings and Tax Compliance
2010201120122013
The number reported in Box 3 of Form 10961815105
The number of Forms W-2G0000
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners?YesYesYesYes
The number of employees reported on Form W-3, Transmittal of Wage and Tax Statements, filed for the calendar year ending with or within the year covered by this return11111614
Did the organization file all required federal employment tax returns?YesYesYesYes
Did the organization have unrelated business gross income of $1,000 or more during the year?NoNoNoNo
Has it filed a Form 990-T for this year?NoNoNoNo
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)?NoNoNoNo
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?NoNoNoNo
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?NoNoNoNo
Did the organization file Form 8886-T?NoNoNoNo
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions?NoNoNoNo
Did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible?NoNoNoNo
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor?YesYesYesYes
Did the organization notify the donor of the value of the goods or services provided?YesYesYesYes
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282?NoNoNoNo
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?NoNoNoNo
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?NoNoNoNo
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?NoNoNoNo
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?NoNoNoNo
Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year?NoNoNoNo
Did the sponsoring organization make any taxable distributions under section 4966?NoNoNoNo
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?NoNoNoNo
Initiation fees and capital contributions$0$0$0$0
Gross receipts for public use of club facilities $0$0$0$0
Gross income from members or shareholders$0$0$0$0
Gross income from other sources$0$0$0$0
Is the organization filing Form 990 in lieu of Form 1041?NoNoNoNo
The amount of tax-exempt interest received or accrued during the year$0$0$0$0
Is the organization licensed to issue qualified health plans in more than one state?NoNoNoNo
The amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans$0$0$0$0
The amount of reserves on hand$0$0$0$0
Did the organization receive any payments for indoor tanning services during the tax year?NoNoNoNo
Has it filed a Form 720 to report these payments?NoNoNoNo
Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
20122013
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
Total reportable compensation from the organization$529,400$424,999
Total reportable compensation from related organizations$0$0
Total estimated amount of other compensation from the organization and related organizations$37,050$0
Total number of individuals who received more than $100,000 of reportable compensation from the organization22
Total number of independent contractors who received more than $100,000 of compensation from the organization00
Statement of Revenue
2010201120122013
Total revenue$260,258$1,561,392$2,149,551$1,692,110
Contributions, Gifts, Grants and Other Similar Amounts$99,694$1,004,935$1,592,507$893,173
Program Service Revenue$0$128,585$0$798,876
All other program service revenue$0$0$0$798,876
Other Revenue
Investment income (including dividends, interest, and other similar amounts)$842$601$1,891$61
Income from investment of tax-exempt bond proceeds$0$0$0$0
Royalties$0$0$0$0
Net rental income$159,722$427,271$555,153$0
Net gain/loss from sales of assets other than inventory$0$0$0$0
Net income/loss from fundraising events$0$0$0$0
Gross income from fundraising events$0$172,239$134,527$165,403
Less: direct expenses$0$172,239$134,527$165,403
Net income/loss from gaming activities$0$0$0$0
Net income/loss from sales of inventory$0$0$0$0
Miscellaneous Revenue$0$0$0$0
Statement of Functional Expenses
2010201120122013
Total functional expenses$736,846$1,626,906$2,194,779$1,948,713
Grants and other assistance to domestic organizations and domestic governments$0$0$0$0
Grants and other assistance to domestic individuals$0$0$0$0
Grants and other assistance to foreign organizations, foreign governments, and foreign individuals$0$0$0$0
Benefits paid to or for members$0$0$0$0
Compensation of current officers, directors, trustees, and key employees$137,675$275,351$422,750$424,999
Compensation not included above, to disqualified persons$0$0$0$0
Other salaries and wages$143,770$528,157$831,873$664,020
Pension plan accruals and contributions$0$0$0$0
Other employee benefits$11,586$54,930$62,895$166,852
Payroll taxes$9,997$60,211$104,700$69,337
Fees for services (non-employees)
Management$0$21,829$78,358$32,862
Legal$1,500$2,742$1,886$5,722
Accounting$29,994$59,247$11,553$44,954
Lobbying$0$0$0$0
Professional fundraising services$0$0$0$0
Investment management fees$0$0$0$0
Other$7,262$9,805$21,396$10,254
Advertising and promotion$18,775$16,048$1,539$16,238
Office expenses$27,642$136,643$68,655$131,001
Information technology$19,966$54,646$41,850$28,038
Royalties$0$0$0$0
Occupancy$0$0$0$0
Travel$2,583$10,993$18,513$17,844
Payments of travel or entertainment expenses for any federal, state, or local public officials$0$0$0$0
Conferences, conventions, and meetings$0$2,488$0$0
Interest$32,297$18,312$57,197$12,955
Payments to affiliates$0$0$0$0
Depreciation, depletion, and amortization$92,344$78,252$142,941$92,921
Insurance$32,778$76,435$93,268$70,378
Other expenses$31,149$65,355$67,821$57,025
Other expenses$19,776$51,485$55,142$49,043
Other expenses$6,721$19,200$15,937$9,630
Other expenses$0$69,225$96,505$44,640
Balance Sheet
2010201120122013
Total assets$4,599,192$4,816,314$5,111,959$6,683,247
Cash - non-interest-bearing$1,234,311$258,906$1,102,181$524,519
Savings and temporary cash investments$0$777,918$0$0
Pledges and grants receivable, net$35,708$80,762$79,392$17,411
Accounts receivable, net$242,149$12,375$192,720$324,769
Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees$0$0$0$0
Loans and other receivables from other disqualified persons, persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations$0$0$0$0
Notes and loans receivable, net$0$0$0$0
Inventories for sale or use$0$0$0$0
Prepaid expenses and deferred charges$14,873$40,346$14,070$9,833
Land, buildings, and equipment: cost or other basis$3,060,763$2,674,847$3,718,008$5,788,251
Investments - publicly traded securities$0$0$0$0
Investments - other securities$0$0$0$0
Investments - program-related$0$0$0$0
Intangible assets$0$0$0$0
Other assets$11,388$971,160$5,588$18,464
Total liabilities$4,010,526$4,292,626$4,619,329$3,844,783
Accounts payable and accrued expenses$165,175$129,880$137,585$152,004
Grants payable$0$0$0$0
Deferred revenue$138,583$0$0$0
Tax-exempt bond liabilities$0$0$0$0
Escrow or custodial account liability$0$0$0$0
Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified persons$0$0$0$0
Secured mortgages and notes payable to unrelated third parties$1,992,660$4,127,134$2,680,238$3,525,067
Unsecured notes and loans payable to unrelated third parties$0$0$0$0
Other liabilities (including federal income tax, payables to related third parties, and other liabilities)$1,714,108$35,612$1,801,506$167,712
Total net assets or fund balances$588,666$523,688$492,630$2,838,464
Unrestricted net assets$588,666$523,688$492,630$1,639,514
Temporarily restricted net assets$0$0$0$1,198,950
Permanently restricted net assets$0$0$0$0
Capital stock or trust principal, or current funds$0$0$0$0
Paid-in or capital surplus, or land, building, or equipment fund$0$0$0$0
Retained earnings, endowment, accumulated income, or other funds$0$0$0$0
Reason for Public Charity Status (for 2013)
The organization is not a private foundation because it is:An organization that normally receives a substantial part of its support from a governmental unit or from the general public described in section 170(b)(1)(A)(vi)
Number of organizations supported0
Sum of amounts of support$0
Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (for 2009 - 2013)
2009 - 2013 Total
Public Support$4,255,837
Subtotal Support$4,255,837
Gifts, grants, contributions, and membership fees received$4,255,837
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf$0
The value of services or facilities furnished by a governmental unit to the organization without charge$0
The portion of total contributions by each person (other than a governmental unit or publicly supported organization) that exceeds 2% of the total support$0
Total Support$4,285,817
Public Support$4,255,837
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources$29,980
Net income from unrelated business activities, whether or not the business is regularly carried on$0
Other income. Do not include gain or loss from the sale of capital assets$0
Gross receipts from related activities, etc.$0
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Organizations performing similar types of work
IdNameAddressStateEstablishedTotal Income
1Scott Street Senior Housing Complex Incorporated2180 Post Street, San Francisco, CA 94115-6013CA1996-05$18,881,736
2Bay Area Senior Services Inc1 Baldwin Ave, San Mateo, CA 94401-3864CA1993-02$13,537,280
3Nikkei Village Housing Corporation1111 S Arroyo Parkway, Pasadena, CA 91105-3254CA1980-07$8,506,316
4San Carlos Development Corporation707 Elm St, San Carlos, CA 94070-3004CA1993-01$6,823,958
5Mayflower Rhf Housing Inc, Mayflower Gardens911 N Studebaker Road, Long Beach, CA 90815-4900CA1985-12$4,652,093
6Friendship Manor6647 El Colegio Rd, Goleta, CA 93117-4203CA1973-08$3,601,883
7Los Angeles Lomod Owensmouth Inc2600 Wilshire Boulevard 5200, Los Angeles, CA 90057-3400CA1996-09$2,392,063
8Downtown Senior Center800 The Mark Ln Unit 302, San Diego, CA 92101-7157CA1986-02$1,320,599
9Nova-Ro CorporationPO BOX 1195, Novato, CA 94948-1195CA1985-04$1,051,102
10Grace Tower IncPO BOX 7070, Pasadena, CA 91109-7070CA1985-05$1,030,903
11Tarrant County Senior Living Center Inc12720 Hillcrest Rd Ste 106, Dallas, TX 75230-7121TX2007-09$69,083,332
12Whitemarsh Continuing Care Retirement Community, The Hill At Whitemarsh4000 Foxhound Dr, Lafayette Hl, PA 19444-1014PA2004-11$50,951,514
13The Temple Foundation Inc9229 Arlington Blvd, Fairfax, VA 22031-2504VA1966-08$30,035,700
14Wesley Homes Inc1817 Clifton Rd Ne, Atlanta, GA 30329-4021GA1961-03$11,937,092
15899 Charleston899 East Charleston Road, Palo Alto, CA 94303-4644CA2008-06$8,682,853
16The Martin And Edith Stein Assisted Living Residence Inc350 Demott Lane, Somerset, NJ 08873-4976NJ2000-08$6,007,624
17Reedsburg Area Senior Life Center Inc2350 N Dewey Ave, Reedsburg, WI 53959-2316WI2006-05$5,864,996
18Safe Harbor Ministries Incorporated1963 Woodland Gln, Escadido, CA 92027-1138CA2007-09$16,185
19South Capitol Cottage1801 De Carmen Dr, Colton, CA 92324CA2006-11$600
20Fountain Gate Manor Of The Antelope Valley Inc44514 20th Street West, Lancaster, CA 93534CA2009-02$0
Number of organizations performing similar types of work
Alabama2
Arkansas2
Arizona1
California30
Colorado3
Connecticut4
District of Columbia1
Delaware2
Florida10
Georgia6
Iowa17
Idaho1
Illinois14
Indiana6
Kansas2
Kentucky2
Louisiana3
Massachusetts7
Maryland9
Michigan15
Minnesota11
Missouri15
North Carolina8
North Dakota2
Nebraska7
New Hampshire3
New Jersey13
New York17
Ohio13
Oklahoma4
Oregon4
Pennsylvania15
South Dakota1
Tennessee7
Texas8
Virginia6
Vermont2
Washington3
Wisconsin15
West Virginia2
Wyoming1
International1
Total295

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