International Right Of Way Association in Gardena, California (CA)

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International Right Of Way Association
Employer Identification Number (EIN)952119017
Name of OrganizationInternational Right Of Way Association
In Care of NameFred Nasri
Address19210 S Vermont Ave Bldg A Ste 100, Gardena, CA 90248-4424
ActivitiesOther school related activities
SubsectionBusiness League
Ruling Date12/1958
DeductibilityContributions are not deductible
FoundationAll organizations except 501(c)(3)
OrganizationCorporation
Exempt Organization StatusUnconditional Exemption
Tax Period06/2013
Assets$1,000,000 to $4,999,999
Income$1,000,000 to $4,999,999
Filing Requirement990 (all other) or 990EZ return
Asset Amount$4,931,032
Amount of Income$4,457,200
Form 990 Revenue Amount$4,457,200
National Taxonomy of Exempt Entities (NTEE)Civil Rights, Social Action, Advocacy: Disabled Persons' Rights


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Amount of income in 2013: $4,457,200 (it was $4,285,226 in 2012)
International Right Of Way Association: 

 $4,457,200
Other organizations performing similar types of work: 

 $603,932

Assets in 2013: $4,931,032 (it was $4,727,800 in 2012)
This organization: 

 $4,931,032
Other organizations performing similar types of work: 

 $275,490

Expenses in 2013: $4,245,954
This organization: 

 $4,245,954
Other organizations performing similar types of work: 

 $732,261

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: 21
This organization: 

 21
Other organizations performing similar types of work: 

 17

Employees paid over $100,000 in 2013: 14.3%
International Right Of Way Association: 

 14.3%
Other organizations performing similar types of work: 

 0.0%

Grants share in income in 2013: 3.4%
This organization: 

 3.4%
Other organizations performing similar types of work: 

 89.2%

Financial snapshot ($)

Revenue for 2013

Assets at the end of 2013

Functional expenses for 2013

Checklist
20122013
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)?NoNo
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?YesYes
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?NoNo
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)?NoYes
Did the organization obtain separate, independent audited financial statements for the tax year?YesYes
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?NoNo
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?NoNo
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?NoNo
Was the organization related to any tax-exempt or taxable entity?NoNo
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
201120122013
The number reported in Box 3 of Form 10969886
The number of Forms W-2G00
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners?YesYes
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 return2221
Did the organization file all required federal employment tax returns?YesYes
Did the organization have unrelated business gross income of $1,000 or more during the year?YesYesYes
Has it filed a Form 990-T for this year?YesYes
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)?YesYes
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?NoNo
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?NoNo
Did the organization file Form 8886-T?NoNo
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?YesYes
Did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible?YesYes
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?NoNo
Did the organization notify the donor of the value of the goods or services provided?NoNo
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282?NoNo
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?NoNo
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?NoNo
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?NoNo
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?NoNo
Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year?NoNo
Did the sponsoring organization make any taxable distributions under section 4966?NoNo
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?NoNo
Initiation fees and capital contributions$0$0$0
Gross receipts for public use of club facilities $0$0$0
Gross income from members or shareholders$0$0$0
Gross income from other sources$0$0$0
Is the organization filing Form 990 in lieu of Form 1041?NoNo
The amount of tax-exempt interest received or accrued during the year$0$0
Is the organization licensed to issue qualified health plans in more than one state?NoNo
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
The amount of reserves on hand$0$0
Did the organization receive any payments for indoor tanning services during the tax year?NoNo
Has it filed a Form 720 to report these payments?NoNo
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$374,725$511,703
Total reportable compensation from related organizations$0$0
Total estimated amount of other compensation from the organization and related organizations$11,242$15,021
Total number of individuals who received more than $100,000 of reportable compensation from the organization23
Total number of independent contractors who received more than $100,000 of compensation from the organization00
Statement of Revenue
201120122013
Total revenue$3,952,755$4,285,226$4,457,200
Contributions, Gifts, Grants and Other Similar Amounts$128,461$138,000$152,900
Program Service Revenue$3,772,580$4,086,869$4,249,730
900099$1,678,881$1,770,335
Educational Support Services$1,555,704$1,685,811
541800$514,788$491,109
541800$182,517$217,141
900099$142,109$77,659
All other program service revenue$12,870$7,675
Other Revenue
Investment income (including dividends, interest, and other similar amounts)$23,339$23,556$21,884
Income from investment of tax-exempt bond proceeds$0$0$0
Royalties$0$0$0
Net rental income$0$0$0
Net gain/loss from sales of assets other than inventory$0$0$0
Net income/loss from fundraising events$0$0$0
Net income/loss from gaming activities$0$0$0
Net income/loss from sales of inventory$0$0$0
Miscellaneous Revenue$28,375$36,801$32,686
900099$24,797$18,133
900099$12,004$14,553
All other revenue$0$0
Statement of Functional Expenses
201120122013
Total functional expenses$3,981,337$4,303,894$4,245,954
Grants and other assistance to domestic organizations and domestic governments$0$0
Grants and other assistance to domestic individuals$0$0
Grants and other assistance to foreign organizations, foreign governments, and foreign individuals$0$0
Benefits paid to or for members$0$0
Compensation of current officers, directors, trustees, and key employees$363,625$400,593$414,816
Compensation not included above, to disqualified persons$0$0
Other salaries and wages$1,113,231$1,066,609$1,145,656
Pension plan accruals and contributions$31,399$33,188
Other employee benefits$0$0
Payroll taxes$355,106$339,883$364,437
Fees for services (non-employees)
Management$0$0
Legal$0$18,685
Accounting$51,976$62,537
Lobbying$0$0
Professional fundraising services$0$0$0
Investment management fees$0$0
Other$0$0
Advertising and promotion$132,046$56,720
Office expenses$233,241$250,484
Information technology$28,649$22,496
Royalties$0$0
Occupancy$102,641$92,501
Travel$523,639$454,337
Payments of travel or entertainment expenses for any federal, state, or local public officials$0$0
Conferences, conventions, and meetings$881,819$839,902
Interest$48,757$47,825
Payments to affiliates$0$0
Depreciation, depletion, and amortization$168,185$187,963
Insurance$37,120$35,954
Other expenses$111,494$103,541
Other expenses$40,751$22,100
Other expenses$39,457$20,134
Other expenses$16,737$19,875
Other expenses$48,898$52,803
Balance Sheet
201120122013
Total assets$4,545,645$4,727,800$4,931,032
Cash - non-interest-bearing$98,303$158,326
Savings and temporary cash investments$1,635,851$1,771,092
Pledges and grants receivable, net$0$0
Accounts receivable, net$93,093$141,676
Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees$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
Notes and loans receivable, net$0$0
Inventories for sale or use$47,981$33,036
Prepaid expenses and deferred charges$117,790$182,023
Land, buildings, and equipment: cost or other basis$2,352,925$2,314,280
Investments - publicly traded securities$241,336$290,930
Investments - other securities$0$0
Investments - program-related$0$0
Intangible assets$0$0
Other assets$140,521$39,669
Total liabilities$2,518,319$2,711,277$2,659,341
Accounts payable and accrued expenses$843,287$716,621
Grants payable$0$0
Deferred revenue$959,618$1,082,466
Tax-exempt bond liabilities$0$0$0
Escrow or custodial account liability$0$0
Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified persons$0$0
Secured mortgages and notes payable to unrelated third parties$880,238$861,793$842,416
Unsecured notes and loans payable to unrelated third parties$0$0$0
Other liabilities (including federal income tax, payables to related third parties, and other liabilities)$46,579$17,838
Total net assets or fund balances$2,027,326$2,016,523$2,271,691
Unrestricted net assets$2,016,523$2,271,691
Temporarily restricted net assets$0$0
Permanently restricted net assets$0$0
Capital stock or trust principal, or current funds$0$0
Paid-in or capital surplus, or land, building, or equipment fund$0$0
Retained earnings, endowment, accumulated income, or other funds$0$0$0
Reason for Public Charity Status (for 2013)
The organization is not a private foundation because it is:Not provided
Number of organizations supported0
Sum of amounts of support$0
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Organizations performing similar types of work
IdNameAddressStateEstablishedTotal Income
1International Right Of Way Association19210 S Vermont Ave Bldg A Ste 100, Gardena, CA 90248-4424CA1958-12$4,457,200
2Disability Rights Education And Defense Fund Inc3075 Adeline St Ste 210, Berkeley, CA 94703-2578CA1981-02$2,299,256
3South Dakota Achieve Foundation4100 S Western Ave, Sioux Falls, SD 57105-6620SD1989-06$1,757,705
4Womens Environment And Development Organization Wedo355 Lexington, New York, NY 10017-6603NY1982-02$887,317
5Space Coast Center For Independent Living Inc571 Haverty Ct Ste W, Rockledge, FL 32955-3614FL1979-08$603,932
6Tri-County Independent Living Inc2822 Harris St, Eureka, CA 95503-4809CA1978-05$456,234
7Self-Advocates Becoming Empowered3546 Forestoak Court, Cincinnati, OH 45208OH1996-05$189,312
8Spanish American League Against Discrimination Inc900 Sw 1st St Ste 201, Miami, FL 33130-1156FL1982-07$85,000
9Speaking For Ourselves714 Market St Ste 326, Philadelphia, PA 19106-2338PA1988-04$82,690
10Services For The Visually And Hearing Impaired2301 Souith Adams, Marion, IN 46953IN1956-07$73,224
11Bedford County Association For Exceptional Students Inc1307 Wesley Road, Shelbyville, TN 37160TN1992-10$0
12Capital Area Self Help For Hard Of Hearing People, Hearing Loss Association Of America Lansing Chapter1417 Somerset Cloe St, East Lansing, MI 48823MI2001-11$0
13Chapss IncPO BOX 2271, Douglasville, GA 30133-2271GA1995-06$0
14Hikane Inc1 South Main St Apt 1a, New Salem, MA 01355MA1993-08$0
15Joint Committee For Persons With DisabilitiesPO BOX 2644, Elizabeth Cty, NC 27906-2644NC1995-10$0
16Miles Of Smiles Inc20 Harding Ave, Wareham, MA 02571-1708MA1990-12$0
17Montana Association For Rehabilitation2675 Palmer Ste A, Missoula, MT 59808MT1997-10$0
18National Alliance Of The Disabled Inc855 S Marian Way, Anaheim, CA 92804-3610CA1997-10$0
19Parent Star Of NevadaPO BOX 1512, Overton, NV 89040-1512NV1995-09$0
20Progressive Organized Workers For Education Reform For Injured Wrkrs1919 Stadium Dr, Durham, NC 27705-2194NC1996-01$0
Number of organizations performing similar types of work
Alaska1
Arkansas1
Arizona1
California4
Colorado2
Connecticut2
District of Columbia1
Florida3
Georgia6
Idaho1
Indiana1
Kansas1
Massachusetts5
Michigan3
Missouri2
Montana1
North Carolina2
Nevada1
New York5
Ohio2
Oregon1
Pennsylvania2
South Carolina1
South Dakota1
Tennessee3
Texas1
Washington1
Total55
20 biggest affiliated organizations
AffiliationNameAddressStateEstablishedTotal Income
CentralInternational Right Of Way Association19210 S Vermont Ave Bldg A Ste 100, Gardena, CA 90248-4424CA1958-12$4,457,200
SubordinateInternational Right Of Way, Group Return19210 S Vermont Ave Bldg A Ste 100, Gardena, CA 90248-4424CA1958-12$2,321,859
SubordinateInternational Right Of Way Association, 49PO BOX 196900, Anchorage, AK 99519-6900AK1958-12$0
SubordinateInternational Right Of Way Association, 71PO BOX 71123, Fairbanks, AK 99707-1123AK1958-12$0
SubordinateInternational Right Of Way Association, 24201 61st St, Fairfield, AL 35064-1910AL1958-12$0
SubordinateInternational Right Of Way Association, 514230 Campground Rd, Austin, AR 72007-8824AR1970-10$0
SubordinateInternational Right Of Way Association, 28PO BOX 52025, Phoenix, AZ 85072-2025AZ1958-11$0
SubordinateInternational Right Of Way Association, 73PO BOX 711, Tucson, AZ 85702-0711AZ1958-12$0
SubordinateInternational Right Of Way Association, 01222 E Huntington Dr Ste 211, Monrovia, CA 91016-8012CA1958-12$0
SubordinateInternational Right Of Way Association, 02899 Northgate Dr Ste 100, San Rafael, CA 94903-3664CA1958-12$0
SubordinateInternational Right Of Way Association, 114540 Kearny Villa Rd Ste 205, San Diego, CA 92123-1577CA1958-12$0
SubordinateInternational Right Of Way Association, 271600 Sacto Inn Way Ste 216, Sacramento, CA 95815-3461CA1958-12$0
SubordinateInternational Right Of Way Association, 4250 California St Fl 34, San Francisco, CA 94111-4799CA1966-06$0
SubordinateInternational Right Of Way Association, 474476 Market St Ste 601, Ventura, CA 93003-7775CA1968-05$0
SubordinateInternational Right Of Way Association, 50855 M St Ste 200, Fresno, CA 93721-2753CA1958-12$0
SubordinateInternational Right Of Way Association, 5718101 Von Karman Ave Ste 1800, Irvine, CA 92612-0177CA1988-12$0
SubordinateInternational Right Of Way Association, 672191 E Birch St Ml Sc 8380, Brea, CA 92821CA1958-12$0
SubordinateInternational Right Of Way Association, 068000 S Chester St Ste 500, Centennial, CO 80112-3516CO1948-05$0
SubordinateInternational Right Of Way Association, 70601 Animas View Dr Apt 104b, Durango, CO 81301-8961CO1958-12$0
SubordinateInternational Right Of Way Association, 2318 Kinne Rd, Glastonbury, CT 06033-3814CT1958-12$0
Number of affiliated organizations
Alaska2
Alabama1
Arkansas1
Arizona2
California11
Colorado2
Connecticut1
Delaware1
Florida4
Georgia1
Iowa1
Idaho1
Illinois1
Indiana1
Kentucky1
Louisiana2
Massachusetts1
Maryland1
Michigan1
Minnesota1
Missouri2
Mississippi1
Montana1
North Carolina1
North Dakota1
Nebraska1
New Jersey2
New Mexico1
Nevada2
New York1
Ohio1
Oklahoma1
Oregon1
Pennsylvania1
Tennessee1
Texas6
Utah1
Virginia1
Washington3
Wisconsin2
West Virginia1
International10
Total79

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