Association for Better Living and Education International

Nonprofit profile at a glance

EIN
954188814
IRS 990 coverage
2020–2024
Forms available
Form 990 2024
Location
Los Angeles, CA, USA
Phone
3239603530
Rating
84
Verdict
STRONG
Rating confidence
Moderate
Sector
Support N.E.C.

Official website

Reported finances

Revenue
$3,029,163
Expenses
$3,226,321
Assets
$8,052,894
Liabilities
$1,513,410

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

9 people listed

Executive titles in this filing

  • SHANNON WALKER (PRESIDENT/DIRECTOR)
  • RUBINA QURESHI (VICE PRESIDENT)

Highest reported compensation

  • SHANNON WALKER (PRESIDENT/DIRECTOR): $9,748 total reported compensation
  • ELENA FILOSCIA (TRUSTEE/NON-OFFICER EMPLOYEE): $9,374 total reported compensation
  • TIMOTHY LOMAS (SECRETARY): $8,729 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To rid the world of its most devastating social ills -- drugs, crime, illiteracy and immorality.

What it reported doing in 2024

Able creates and publishes materials for use in social betterment programs. Such publications include drug rehabilitation materials, administrative policies, forms and manuals to assist staff of narconon centers to effectively rehabilitate addicts, and education books, study guides, booklets and literacy materials for use in schools, tutoring centers and educational institutions to create competent lifelong learners. And in the field of moral character able's publications include inmate correspondence courses, study booklets and materials for criminal reform while additionally assisting the way to happiness foundation to publish the book the way to happiness in more than 117 languages in over 185 nations internationally.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Grant intermediary. The nonprofit sent 65% of its reported program spending out as grants.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and some filed totals do not add up.

Rating breakdown

  • Financial Efficiency: 97
  • Transparency & Controls: 74
  • Accountability: 81
  • Sustainability: 43
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 93.4%; rating input score 93
  • Fundraising efficiency: $334.72 raised per $1 spent on fundraising; rating input score 94; 94th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 93.8%; rating input score 94; 20th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: 1 of 8 controls in place; rating input score 12
    • Claims monitoring procedures: Pass
    • Requires narrative reports: Limited
    • Conducts field audits: Limited
    • May suspend future funding: Limited
    • Requires financial reports: Limited
    • Conducts site visits: Limited
    • Requires grant agreements: Limited
    • May require repayment: Limited
  • Grant itemization coverage: 97.2%; rating input score 97; 33rd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 66.7%; rating input score 67; 11th percentile among comparable filings
  • Governance controls: 9 of 9 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -6.5%; rating input score 18; 18th percentile among comparable filings
  • Total-asset coverage ratio: 2.5; rating input score 69; 69th percentile among comparable filings
  • Liabilities to assets ratio: 0.19; rating input score 45; 45th percentile among comparable filings
  • Officer compensation ratio: 1.4%; rating input score 79; 79th percentile among comparable filings

Growth

  • Program expense growth: 16.6% per year; rating input score 100; 81st percentile among comparable filings
  • Revenue growth: 9.7% per year; rating input score 100; 67th percentile among comparable filings
  • Asset growth: 1.8% per year; rating input score 100; 19th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 93.4% of spending went to programs
  • Governance: 2 of 3 board members independent · 9 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $3M in reported program spending
  • Leadership: top reported pay $10K · 9 people listed
  • Consistency: 35 of 36 current checks pass · 1 finding to review
  • Schedules: 7 filed schedules · includes major donors, foreign activity, and grants
  • Filing history: 4 filing years from 2020 to 2024
  • Contacts: How to reach this organization
  • Money network: 14 filed money-flow records
  • Related organizations: 8 filed related-organization links
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Sustainability: Operating margin scored 18/100.
  • Review — Transparency & Controls: Foreign grant itemization did not reconcile in the filed values.
  • Moderate — Sustainability: Liabilities to assets ratio scored 45/100.