Civic Intelligence

Norcal AIDS Challenge

990 • Fiscal year 2017 • EIN 26-4836283

Jul 01, 2016 to Jun 30, 2017 • Filed on Aug 17, 2017

PO Box 161934Sacramento, CA 95816

(916) 572-1113

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

93rd percentile

0.80x

Higher debt load relative to assets than 93% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

95th percentile

0.85x

Higher debt load relative to revenue than 95% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Net Margin

42nd percentile

0.3%

Higher net margin than 42% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Top Officer Pay

76th percentile

$0

Higher top officer pay than 76% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Asset Growth

24th percentile

-15%

Faster asset growth than 24% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

16th percentile

-31%

Faster revenue growth than 16% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Assets

Down

$149,364

Down $26,416 (-15%) from 2016

Net Assets

Up

$29,364

Up $438 (+1.5%) from 2016

Liabilities

Down

$120,000

Down $26,854 (-18%) from 2016

Revenue

Down

$140,439

Down $63,444 (-31%) from 2016

Expenses

Down

$140,001

Down $49,338 (-26%) from 2016

Net Income

Down

$438

Down $14,106 (-97%) from 2016

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$200K$150K$100K$50K$0Assets 2016: $175,780Liabilities 2016: $146,854Net Assets 2016: $28,9262016Assets 2017: $149,364Liabilities 2017: $120,000Net Assets 2017: $29,3642017Assets 2018: $197,388Liabilities 2018: $161,000Net Assets 2018: $36,3882018Assets 2019: $173,959Liabilities 2019: $0Net Assets 2019: $173,9592019Assets 2020: $113,835Liabilities 2020: $0Net Assets 2020: $113,8352020Assets 2021: $44,434Liabilities 2021: $0Net Assets 2021: $44,4342021Assets 2022: $131,585Liabilities 2022: $0Net Assets 2022: $131,5852022Assets 2025: $97,686Liabilities 2025: $0Net Assets 2025: $97,6862025

Highlighted filing

2017

Assets$149,364
Liabilities$120,000
Net Assets$29,364

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$300K$200K$100K$0-$100KRevenue 2016: $203,883Expenses 2016: $189,339Net Income 2016: $14,5442016Revenue 2017: $140,439Expenses 2017: $140,001Net Income 2017: $4382017Revenue 2018: $187,705Expenses 2018: $180,681Net Income 2018: $7,0242018Revenue 2019: $162,615Expenses 2019: $25,044Net Income 2019: $137,5712019Revenue 2020: $106,631Expenses 2020: $166,755Net Income 2020: -$60,1242020Revenue 2021: $3,194Expenses 2021: $72,595Net Income 2021: -$69,4012021Revenue 2022: $195,200Expenses 2022: $108,049Net Income 2022: $87,1512022Revenue 2025: $85,886Expenses 2025: $105,102Net Income 2025: -$19,2162025

Highlighted filing

2017

Revenue$140,439
Expenses$140,001
Net Income$438
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Aug 17, 2017
Return Version
2016v3.0
Gross Receipts
$238,447
Mission and Program Overview

Mission

NCAC raises funds and awareness to support organizations in Northern California to end the HIV/AIDS pandemic and care for those living with and affected by HIV/AIDS. We encourage a positive environment for the dignity, quality of life and acceptance of those affected/infected with HIV/AIDS.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$157,906$132,774▼ $25,132
Savings and Temporary Cash Investments$16,586$16,589▲ $3
Accounts Receivable$1,288$0▼ $1,288
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$175,780$149,364▼ $26,416
Other Assets Total-$1-
Liabilities
Grants Payable$144,354$120,000▼ $24,354
Accounts Payable and Accrued Expenses$2,500--
Total Liabilities$146,854$120,000▼ $26,854
Net Assets / Fund Balance
Temporarily Rstr Net Assets$15,755$15,755→ $0
Unrestricted Net Assets$13,171$13,609▲ $438
Total Net Assets Fund Balance$28,926$29,364▲ $438
Total Liabilities and Net Assets / Fund Balance$175,780$149,364▼ $26,416
Compensation and Service Providers

Board Members and Trustees

NameTitle
Jerry MitchellChairman
William GruenlohCo-Chair
Glenn RoweDirector
James JacobsDirector
Janet SmithDirector
Jon AdlerDirector
Joy WeskampDirector
Mike McKenneyDirector
Robyn LearnedDirector
Shaun FitzgeraldDirector
Jason RussellTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$5
Other Revenue
$140,434
Change in Net Assets
$438
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$120,000
Other Expenses$20,001
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$120,000--$120,000
Fees for Services Accounting$4,828$852-$5,680
Fees for Services Other$4,455$787-$5,242
Advertising$3,802$671-$4,473
Insurance$2,142$378-$2,520
Other Expenses$20$4-$24
Total Functional Expenses$137,000$3,001$0$140,001
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Golden Rule ServicesSacramento, CA--$14,000
Sunburst ProjectsSacramento, CA--$14,000
Gender Health CenterSacramento, CA--$12,500
Sierra Foothills AIDS FoundatAuburn, CA--$12,500
HARM Reduction ServicesSacramento, CA--$10,000
Sierra HopeAngels Camp, CA--$10,000
River City Food BankSacramento, CA--$8,000
SaneSacramento, CA--$8,000
Sacramento LGBT CenterSacramento, CA--$7,500
Nevada County Public HealthGrass Valley, CA--$7,000
Caring ChoicesChico, CA--$6,000
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$238,442
Fundraising Direct Expenses$98,008
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Charity Bike Ride$238,442$238,442$51,673$186,769
Total Events$238,442$238,442$98,008$140,434
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

The Treasurer will provide a copy of the form 990 to board members by email or other means. Board members will have a reasonable period of time to respond with comments and possible changes. Any possible changes to 990 will be discussed by the board with any adopted changes voted by the Board.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

In connection with any actual or possible conflicts of interest, an interested person must disclose the existence of the financial interest and be given the opportunity to disclose all material facts to the directors and members of committees with governing board delegated powers consider the proposed transaction or arrangement. After disclosure of the financial interest and all material facts, and after any discussion with the interested person, he/she shall leave the governing board or committee meeting while the determination of a conflict of interest is discussed and voted upon. If the governing board or committee has reasonable cause to believe a member has failed to disclose actual or possible conflicts of interest, it shall inform the member of the basis for such a belief and afford the member an opportunity to explain the alleged failure to disclose. If, after hearing the member's response and after making further investigation as warranted by the circumstances, the governing board or committee determines the member has failed to disclose an actual or possible conflict of interest, it shall take the appropriate disciplinary and corrective action.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Financial statements are available for review at monthly board meetings.

Filing and Contact Details

Filer

Filer Name
Norcal AIDS Challenge
EIN
26-4836283
Phone
9165721113
Address
PO Box 161934, Sacramento, CA 95816

Signing Officer

Name
Jason Russell
Title
Treasurer
Signed
2017-08-17
Discuss with paid preparer
Yes

Organization Details

Formed
2009
Legal Domicile
CA
Voting Board Members
11
Independent Board Members
11
Employees
0

Preparer

Firm
Russell CPAs
Address
1337 Howe Ave Ste 265, Sacramento, CA 95825-3361
Preparer
Jason Russell CPA
Phone
9169669366
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IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0258682
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt0144000
IRS990/PYInvestmentIncomeAmt010
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt045339
IRS990/PYOtherRevenueAmt0-54814
IRS990/PYRevenuesLessExpensesAmt014539
IRS990/PYTotalExpensesAmt0189339
IRS990/PYTotalRevenueAmt0203878
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0438
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt016586
IRS990/SavingsAndTempCashInvstGrp/EOYAmt016589
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0238742
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0258682
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0291994
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0353457
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0333469
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt01476344
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt05
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt015
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt066
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt076
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt065
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0227
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt039461
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt042061
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt011377
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt023003
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0115902
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt05
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt015
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt066
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt076
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt065
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0227
IRS990ScheduleA/InvestmentIncomeCYPct00.00010
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99990
IRS990ScheduleA/PublicSupportPY509Pct00.99980
IRS990ScheduleA/PublicSupportTotal509Amt01592246
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0238742
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0298143
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0334055
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0364834
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0356472
IRS990ScheduleA/Total509Grp/TotalAmt01592246
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0238747
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0298158
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0334121
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0364910
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0356537
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01592473
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/EmailSolicitationsInd0X
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt098008
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0Charity Bike Ride
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt029814
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt029814
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt0238442
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0238442
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt0238442
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt0238442
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0140434
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt051673
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt051673
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent1Amt016521
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt016521
IRS990ScheduleG/InPersonSolicitationsInd0X
IRS990ScheduleG/SpecialFundraisingEventsInd0X
IRS990ScheduleI/GrantRecordsMaintainedInd0false
IRS990ScheduleI/RecipientTable/CashGrantAmt06000
IRS990ScheduleI/RecipientTable/CashGrantAmt112500
IRS990ScheduleI/RecipientTable/CashGrantAmt214000
IRS990ScheduleI/RecipientTable/CashGrantAmt310000
IRS990ScheduleI/RecipientTable/CashGrantAmt47000
IRS990ScheduleI/RecipientTable/CashGrantAmt58000
IRS990ScheduleI/RecipientTable/CashGrantAmt67500
IRS990ScheduleI/RecipientTable/CashGrantAmt78000
IRS990ScheduleI/RecipientTable/CashGrantAmt812500
IRS990ScheduleI/RecipientTable/CashGrantAmt910000
IRS990ScheduleI/RecipientTable/CashGrantAmt1014000
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt00
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt10
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt20
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt30
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt40
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt50

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