San Diego Chapter Of The American Society Of Landscape Architects In in San Diego, California (CA)

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Table of contents:

• Overview
• Detailed Reports
  • Revenue, Expenses, and Changes in Net Assets or Fund Balances
  • Balance Sheets
  • Other Information
  • Reason for Public Charity Status
  • Revenue, Expenses, and Changes in Net Assets or Fund Balances
  • Statement of Functional Expenses
  • Balance Sheets
  • Reconciliation of Revenue per Audited Financial Statements With Revenue per Return
  • Reconciliation of Expenses per Audited Financial Statements With Expenses per Return
  • Current Officers, Directors, Trustees, and Key Employees
  • Other Information
  • Analysis of Income-Producing Activities
  • Information Regarding Taxable Subsidiaries and Disregarded Entities
  • Compensation of the Five Highest Paid Employees Other Than Officers, Directors, and Trustees
  • Statements About Activities
  • Reason for Non-Private Foundation Status
  • Support Schedule
  • Lobbying Expenditures by Electing Public Charities
• Organizations performing similar types of work

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San Diego Chapter Of The American Society Of Landscape Architects In
Employer Identification Number (EIN)	953094531
Name of Organization	San Diego Chapter Of The American Society Of Landscape Architects In
Address	1050 Rosecrans St, San Diego, CA 92106-3053
Activities	Professional association, Other conservation, environmental or beautification activities
Subsection	Business League
Ruling Date	03/1977
Deductibility	Contributions are not deductible
Foundation	All organizations except 501(c)(3)
Organization	Association
Exempt Organization Status	Unconditional Exemption
Tax Period	12/2013
Assets	$25,000 to $99,999
Income	$100,000 to $499,999
Filing Requirement	990 (all other) or 990EZ return
Asset Amount	$77,143
Amount of Income	$113,774
Form 990 Revenue Amount	$113,774
National Taxonomy of Exempt Entities (NTEE)	Arts, Culture and Humanities: Professional Societies, Associations

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Amount of income in 2013: $113,774

This organization:	$113,774
Other organizations performing similar types of work:	$2,386,544

Assets in 2013: $77,143

San Diego Chapter Of The American Society Of Landscape Architects In:	$77,143
Other organizations performing similar types of work:	$2,742,616

Expenses in 2013: $95,842

San Diego Chapter Of The American Society Of Landscape Architects In:	$95,842
Other organizations performing similar types of work:	$2,931,922

Income to expenses ratio in 2013: 1.2

This organization:	1.2
Other organizations performing similar types of work:	1.3

Financial snapshot ($)

Revenue for 2013

Revenue, Expenses, and Changes in Net Assets or Fund Balances
	2011	2012	2013
Total revenue	$101,942	$86,772	$113,774
Contributions, gifts, grants, and similar amounts received	$0	$0	$0
Program service revenue including government fees and contracts	$80,952	$68,249	$90,830
Membership dues and assessments	$20,793	$18,450	$22,910
Investment income	$197	$73	$34
Gain/Loss from sale of assets other than inventory	$0	$0	$0
Net income/loss from gaming and fundraising events	$0	$0	$0
Gross profit/loss from sales of inventory	$0	$0	$0
Other revenue	$0	$0	$0
Total expenses	$100,383	$94,732	$95,842
Total net assets	$67,171	$59,211	$77,143
Excess/Deficit for the year	$1,559	$-7,960	$17,932
Net assets or fund balances at beginning of year	$65,612	$67,171	$59,211
Other changes in net assets or fund balances	$0	$0	$0
Net assets or fund balances at end of year		$59,211	$77,143

Balance Sheets
	2011	2012	2013
Total assets	$67,171	$59,211	$77,143
Total liabilities	$0	$0	$0
Net assets or fund balances	$67,171	$59,211	$77,143

Other Information
	2011	2012	2013
Did the organization engage in any significant activity not previously reported to the IRS?		No	No
Were any significant changes made to the organizing or governing documents?		No	No
Did the organization have unrelated business gross income of $1,000 or more during the year from business activities	No	No	No
Has the organization filed a Form 990-T for the year?		No	No
Did the organization undergo a liquidation, dissolution, termination, or significant disposition of net assets during the year?		No	No
Amount of political expenditures, direct or indirect		$0	$0
Did the organization file Form 1120-POL for this year?		No	No
Did the organization borrow from, or make any loans to, any officer, director, trustee, or key employee or were any such loans made in a prior year and still outstanding at the end of the tax year covered by this return?		No	No
Total amount involved		$0	$0
Initiation fees and capital contributions	$0	$0	$0
Gross receipts for public use of club facilities	$0	$0	$0
Did the organization engage in any section 4958 excess benefit transaction during the year, or did it engage in an excess benefit transaction in a prior year that has not been reported on any of its prior Forms 990 or 990-EZ?		No	No
At any time during the tax year, was the organization a party to a prohibited tax shelter transaction?		No	No

Reason for Public Charity Status (for 2013)
The organization is not a private foundation because it is:	Not provided
Number of organizations supported	0
Sum of amounts of support	$0

Revenue, Expenses, and Changes in Net Assets or Fund Balances
	2000	2001	2002	2004	2005	2006	2007
Total revenue	$25,688	$102,276	$88,231	$123,030	$112,155	$123,972	$114,165
Contributions, gifts, grants, and similar amounts received	$0	$17,500	$25,600	$48,850	$37,625	$47,300	$56,250
Contributions to donor advised funds						$0	$0
Direct public support	$0	$17,500	$25,600	$48,850	$37,625	$47,300	$56,250
Indirect public support	$0	$0	$0	$0	$0	$0	$0
Government contributions (grants)	$0	$0	$0	$0	$0	$0	$0
Program service revenue including government fees and contracts	$0	$62,820	$49,471	$56,151	$55,462	$58,124	$39,188
Membership dues and assessments	$22,257	$14,891	$13,146	$18,013	$17,966	$18,444	$17,633
Interest on savings and temporary cash investments	$0	$25	$14	$16	$65	$104	$1,094
Dividends and interest from securities	$0	$0	$0	$0	$0	$0	$0
Net rental income or (loss)	$0	$0	$0	$0	$0	$0	$0
Gross rents	$0	$0	$0	$0	$0	$0	$0
Less: rental expenses	$0	$0	$0	$0	$0	$0	$0
Other investment income	$0	$0	$0	$0	$0	$0	$0
Gain or (loss) from sales of assets other than inventory	$0	$0	$0	$0	$0	$0	$0
Gross amount from sales of assets other than inventory	$0	$0	$0	$0	$0	$0	$0
Less: cost or other basis and sales expenses	$0	$0	$0	$0	$0	$0	$0
Net income or (loss) from special events and activities	$3,304	$7,040	$0	$0	$0	$0	$0
Gross revenue	$58,165	$7,040	$0	$0	$0	$0	$0
Less: direct expenses other than fundraising expenses	$54,861	$0	$0	$0	$0	$0	$0
Gross profit or (loss) from sales of inventory	$50	$0	$0	$0	$0	$0	$0
Gross sales of inventory, less returns and allowances	$50	$0	$0	$0	$0	$0	$0
Less: cost of goods sold	$0	$0	$0	$0	$0	$0	$0
Other revenue	$0	$0	$0	$0	$1,037	$0	$0
Total expenses	$32,199	$93,588	$94,186	$84,489	$107,685	$107,122	$113,494
Program services	$0	$0	$0	$0	$0	$0	$0
Management and general	$0	$0	$0	$0	$0	$0	$0
Fundraising	$0	$0	$0	$0	$0	$0	$0
Payments to affiliates	$0	$3,891	$12,057	$5,991	$7,623	$6,464	$6,492
Net assets or fund balances at end of year	$15,802	$24,492	$18,536	$46,161	$50,631	$67,481	$68,151
Excess or (deficit) for the year	$-6,511	$8,688	$-5,955	$38,541	$4,470	$16,850	$671
Net assets or fund balances at beginning of year	$22,313	$15,802	$24,492	$7,620	$46,161	$50,631	$67,480
Other changes in net assets or fund balances	$0	$2	$1	$0	$0	$0	$0

Statement of Functional Expenses (for 2007)
	Total	Program services	Management and general	Fundraising
Total functional expenses	$107,002	$0	$0	$0
Grants paid from donor advised funds		$0
Other grants and allocations		$0
Specific assistance to individuals		$0
Benefits paid to or for members		$0
Compensation of current officers, directors, key employees, etc.	$28,800	$0	$0	$0
Compensation of former officers, directors, key employees, etc.	$0	$0	$0	$0
Compensation and other distributions, not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)	$0	$0	$0	$0
Salaries and wages of employees not included above	$0	$0	$0	$0
Pension plan contributions not included above	$0	$0	$0	$0
Employee benefits not included above	$0	$0	$0	$0
Payroll taxes	$0	$0	$0	$0
Professional fundraising fees	$0	$0	$0	$0
Accounting fees	$701	$0	$0	$0
Legal fees	$0	$0	$0	$0
Supplies	$1,021	$0	$0	$0
Telephone	$518	$0	$0	$0
Postage and shipping	$494	$0	$0	$0
Occupancy	$1,007	$0	$0	$0
Equipment rental and maintenance	$0	$0	$0	$0
Printing and publications	$484	$0	$0	$0
Travel	$0	$0	$0	$0
Conferences, conventions, and meetings	$10,256	$0	$0	$0
Interest	$0	$0	$0	$0
Depreciation, depletion, etc.	$0	$0	$0	$0
Other expenses not covered above	$63,721	$0	$0	$0

Balance Sheets
	2000	2001	2002	2004	2005	2006	2007
Total assets	$15,802	$24,492	$18,536	$46,161	$50,631	$67,480	$68,152
Cash - non-interest-bearing	$0	$0	$18,536	$46,161	$50,631	$47,480	$47,133
Savings and temporary cash investments	$0	$24,492	$0	$0	$0	$20,000	$21,019
Accounts receivable less allowance for doubtful accounts	$0	$0	$0	$0	$0	$0	$0
Pledges receivable less allowance for doubtful accounts	$0	$0	$0	$0	$0	$0	$0
Grants receivable	$0	$0	$0	$0	$0	$0	$0
Receivables from current and former officers, directors, trustees, and key employees	$0	$0	$0	$0	$0	$0	$0
Receivables from other disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)						$0	$0
Other notes and loans receivable less allowance for doubtful accounts	$0	$0	$0	$0	$0	$0	$0
Inventories for sale or use	$0	$0	$0	$0	$0	$0	$0
Prepaid expenses and deferred charges	$0	$0	$0	$0	$0	$0	$0
Investments - publicly-traded securities						$0	$0
Investments - other securities	$0	$0	$0	$0	$0	$0	$0
Investments - land, buildings, and equipment less accumulated depreciation	$0	$0	$0	$0	$0	$0	$0
Investments - other	$0	$0	$0	$0	$0	$0	$0
Land, buildings, and equipment less accumulated depreciation	$0	$0	$0	$0	$0	$0	$0
Other assets, including program-related investments	$0	$0	$0	$0	$0	$0	$0
Total liabilities	$0	$0	$0	$0	$0	$0	$0
Accounts payable and accrued expenses	$0	$0	$0	$0	$0	$0	$0
Grants payable	$0	$0	$0	$0	$0	$0	$0
Deferred revenue	$0	$0	$0	$0	$0	$0	$0
Loans from officers, directors, trustees, and key employees	$0	$0	$0	$0	$0	$0	$0
Tax-exempt bond liabilities	$0	$0	$0	$0	$0	$0	$0
Mortgages and other notes payable	$0	$0	$0	$0	$0	$0	$0
Other liabilities	$0	$0	$0	$0	$0	$0	$0
Total liabilities and net assets/fund balances	$0	$24,492	$18,536	$46,161	$50,631	$67,480	$68,152
Total net assets or fund balances	$15,802	$24,492	$18,536	$46,161	$50,631	$67,480	$68,152

Reconciliation of Revenue per Audited Financial Statements With Revenue per Return
	2000	2001	2002	2004	2005	2006	2007
Total revenue	$0	$102,276	$88,231	$123,030	$112,155	$123,972	$114,165
Total revenue, gains, and other support per audited financial statements	$0	$102,276	$88,231	$123,030	$112,155	$123,972	$114,165
Other expenses	$0	$0	$0	$0	$0	$0	$0
Net unrealized gains on investments	$0	$0	$0	$0	$0	$0	$0
Donated services and use of facilities	$0	$0	$0	$0	$0	$0	$0
Recoveries of prior year grants	$0	$0	$0	$0	$0	$0	$0
Other	$0	$0	$0	$0	$0	$0	$0
Other revenue	$0	$0	$0	$0	$0	$0	$0
Investment expenses	$0	$0	$0	$0	$0	$0	$0
Other	$0	$0	$0	$0	$0	$0	$0

Reconciliation of Expenses per Audited Financial Statements With Expenses per Return
	2000	2001	2002	2004	2005	2006	2007
Total expenses	$0	$93,588	$94,186	$84,489	$107,685	$107,122	$113,494
Total expenses and losses per audited financial statements	$0	$93,587	$94,186	$84,489	$107,685	$107,122	$113,494
Other revenue	$0	$0	$0	$0	$0	$0	$0
Donated services and use of facilities	$0	$0	$0	$0	$0	$0	$0
Prior year adjustments	$0	$0	$0	$0	$0	$0	$0
Losses	$0	$0	$0	$0	$0	$0	$0
Other	$0	$0	$0	$0	$0	$0	$0
Other expenses	$0	$-1	$0	$0	$0	$0	$0
Investment expenses	$0	$0	$0	$0	$0	$0	$0
Other	$0	$1	$0	$0	$0	$0	$0

Current Officers, Directors, Trustees, and Key Employees
Average hours per week devoted to position	Compensation	Contributions to employee benefit plans & deferred compensation plans	Expense account and other allowances
20	$28,800	$0	$0

Total number of officers, directors, and trustees permitted to vote on organization business at board meetings	8
Are any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, related to each other through family or business relationships?	No
Do any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, receive compensation from any other organizations, whether tax exempt or taxable, that are related to the organization?	No
Does the organization have a written conflict of interest policy?	No

Other Information
Did the organization have unrelated business gross income of $1,000 or more during the year covered by this return, and has it filed a tax return on Form 990-T for this year?	No
Was there a liquidation, dissolution, termination, or substantial contraction during the year?	No
Is the organization related (other than by association with a statewide or nationwide organization) through common membership, governing bodies, trustees, officers, etc., to any other exempt or nonexempt organization?	Yes
Direct and indirect political expenditures	$0
Did the organization file Form 1120-POL for this year?	No
Were substantially all dues nondeductible by members?	No
Did the organization make only in-house lobbying expenditures of $2,000 or less?	No
Dues, assessments, and similar amounts from members	$0
Section 162(e) lobbying and political expenditures	$0
Aggregate nondeductible amount of section 6033(e)(1)(A) dues notices	$0
Taxable amount of lobbying and political expenditures	$0
Does the organization elect to pay the section 6033(e) tax on the amount above?	No
If section 6033(e)(1)(A) dues notices were sent, does the organization agree to add the amount above to its reasonable estimate of dues allocable to nondeductible lobbying and political expenditures for the following tax year?	No
Initiation fees and capital contributions	$0
Gross receipts for public use of club facilities	$0
At any time during the year, did the organization, directly or indirectly, own a controlled entity within the meaning of section 512(b)(13)?	No
Amount of tax imposed on the organization during the year under: section 4911	$0
Amount of tax imposed on the organization during the year under: section 4912	$0
Amount of tax imposed on the organization during the year under: section 4955	$0
Did the organization engage in any section 4958 excess benefit transaction during the year or did it become aware of an excess benefit transaction from a prior year?
Amount of tax imposed on the organization managers or disqualified persons during the year under sections 4912, 4955, and 4958	$0
Amount of tax above, reimbursed by the organization	$0
At any time during the tax year, was the organization a party to a prohibited tax shelter transaction?	No
Did the organization acquire a direct or indirect interest in any applicable insurance contract?	No
Did the supporting organization, or a fund maintained by a sponsoring organization, have excess business holdings at any time during the year?	No
Number of employees employed in the pay period that includes March 12, 2006	0

Analysis of Income-Producing Activities (for 2007)
	Unrelated business income		Excluded by section 512, 513, or 514		Related or exempt function income
	Business code	Amount	Exclusion code	Amount
Total		$0		$0	$39,188
Program service revenue
Program service revenue 1	000000	$0	00	$0	$6,916
Program service revenue 2	000000	$0	00	$0	$30,198
Program service revenue 3	000000	$0	00	$0	$2,074
Program service revenue 4	000000	$0	00	$0	$0
Program service revenue 5	000000	$0	00	$0	$0
Medicare/Medicaid payments	000000	$0	00	$0	$0
Fees and contracts from government agencies	000000	$0	00	$0	$0
Membership dues and assessments	000000	$0	00	$0	$0
Interest on savings and temporary cash investments	000000	$0	00	$0	$0
Dividends and interest from securities	000000	$0	00	$0	$0
Net rental income or (loss) from real estate
debt-financed property	000000	$0	00	$0	$0
not debt-financed property	000000	$0	00	$0	$0
Net rental income or (loss) from personal property	000000	$0	00	$0	$0
Other investment income	000000	$0	00	$0	$0
Gain or (loss) from sales of assets other than inventory	000000	$0	00	$0	$0
Net income or (loss) from special events	000000	$0	00	$0	$0
Gross profit or (loss) from sales of inventory	000000	$0	00	$0	$0
Other revenue	000000	$0	00	$0	$0

Information Regarding Taxable Subsidiaries and Disregarded Entities (for 2007)
EIN of corporation, partnership, or disregarded entity	Percentage of ownership interest	Total income	End-of-year assets
	0%	$0	$0
	0%	$0	$0
	0%	$0	$0
	0%	$0	$0

Compensation of the Five Highest Paid Employees Other Than Officers, Directors, and Trustees (for 2007)
Compensation	Contributions to employee benefit plans & deferred compensation	Expense account and other allowances
$0	$0	$0
$0	$0	$0
$0	$0	$0
$0	$0	$0
$0	$0	$0

Total number of other employees paid over $50,000

0

Statements About Activities (for 2007)
Expenses paid or incurred in connection with the lobbying activities	$0
Did the organization receive or hold an easement for conservation purposes, including easements to preserve open space, the environment, historic land areas or historic structures?
Did the organization provide credit counseling, debt management, credit repair, or debt negotiation services?
Did the organization maintain any donor advised funds?
Did the organization make any taxable distributions under section 4966?
Did the organization make a distribution to a donor, donor advisor, or related person?
The total number of donor advised funds owned at the end of the tax year	$0
The aggregate value of assets held in all donor advised funds owned at the end of the tax year	$0
The total number of separate funds or accounts owned at the end of the tax year (excluding donor advised funds included above) where donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts	$0
The aggregate value of assets held in all funds or accounts included above at the end of the tax year	$0

Reason for Non-Private Foundation Status
The organization is not a private foundation because it is

Support Schedule
	1999	2000	2001	2003	2004	2005	2006
Total	$0	$0	$0	$0	$0	$0	$0
Gifts, grants, and contributions received	$0	$0	$0	$0	$0	$0	$0
Membership fees received	$0	$0	$0	$0	$0	$0	$0
Gross receipts from admissions, merchandise sold or services performed, or furnishing of facilities in any activity that is related to the organization's charitable, etc., purpose	$0	$0	$0	$0	$0	$0	$0
Gross income from interest, dividends, amounts received from payments on securities loans (section 512(a)(5)), rents, royalties, and unrelated business taxable income (less section 511 taxes) from businesses acquired by the organization after June 30, 1975	$0	$0	$0	$0	$0	$0	$0
Net income from unrelated business activities not included above	$0	$0	$0	$0	$0	$0	$0
Tax revenues levied for the organization's benefit and either paid to it or expended on its behalf	$0	$0	$0	$0	$0	$0	$0
The value of services or facilities furnished to the organization by a governmental unit without charge. Do not include the value of services or facilities generally furnished to the public without charge	$0	$0	$0	$0	$0	$0	$0
Other income	$0	$0	$0	$0	$0	$0	$0

Lobbying Expenditures by Electing Public Charities (for 2007)
Total exempt purpose expenditures	$0
Total lobbying expenditures	$0
Total lobbying expenditures to influence public opinion (grassroots lobbying)	$0
Total lobbying expenditures to influence a legislative body (direct lobbying)	$0
Other exempt purpose expenditures	$0
Lobbying nontaxable amount	$0
Grassroots nontaxable amount	$0

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12	Printing Industries Of America Foundation	200 Deer Run Rd, Sewickley, PA 15143-2324	PA	1941-10	$2,386,544
13	International Guild Of Candle Artisans Inc	1426 E 111th Pl, Northglenn, CO 80233	CO	1990-09	$0
14	San Diego Ppfa Chapter Inc	145 S Jackson St, Jackson, MI 49201	MI	2009-08	$0
15	St Louis Gallery Association	222 S Central Ave Ste 506, St Louis, MO 63105-3509	MO	1986-05	$0
16	Wedgwood Society Of Washington D C	3505 Stringfellow Court, Fairfax, VA 22033	VA	2005-06	$0

Number of organizations performing similar types of work
California 2 Colorado 1 District of Columbia 2 Georgia 1 Massachusetts 2	Michigan 1 Missouri 1 Pennsylvania 3 Virginia 3
Total	16

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