Civic Intelligence

Rainbow Health Minnesota

990 • Fiscal year 2016 • EIN 41-1524746

Jan 01, 2016 to Dec 31, 2016 • Filed on Oct 03, 2017

2577 Territorial RoadSt Paul, MN 55114

(612) 341-2060

Siviq Scores

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

Liabilities / Assets

48th percentile

0.09x

Higher debt load relative to assets than 48% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

42nd percentile

0.07x

Higher debt load relative to revenue than 42% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Net Margin

23rd percentile

-9.6%

Higher net margin than 23% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

80th percentile

$135,000

Higher top officer pay than 80% of similar nonprofits.

Top officer pay equals 3.1% of source-year revenue.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Asset Growth

14th percentile

-9.0%

Faster asset growth than 14% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

9th percentile

-36%

Faster revenue growth than 9% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

Down

$3,434,384

Down $340,101 (-9.0%) from 2015

Net Assets

Down

$3,127,428

Down $434,625 (-12%) from 2015

Liabilities

Up

$306,956

Up $94,524 (+44%) from 2015

Revenue

Down

$4,391,297

Down $2,513,530 (-36%) from 2015

Expenses

Up

$4,811,159

Up $271,267 (+6.0%) from 2015

Net Income

Down

-$419,862

Down $2,784,797 (-118%) from 2015

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2010: $2,793,106Liabilities 2010: $1,144,127Net Assets 2010: $1,648,9792010Assets 2011: $2,624,926Liabilities 2011: $1,107,653Net Assets 2011: $1,517,2732011Assets 2012: $2,820,512Liabilities 2012: $1,058,241Net Assets 2012: $1,762,2712012Assets 2013: $2,523,718Liabilities 2013: $1,008,019Net Assets 2013: $1,515,6992013Assets 2014: $2,460,484Liabilities 2014: $1,263,366Net Assets 2014: $1,197,1182014Assets 2015: $3,774,485Liabilities 2015: $212,432Net Assets 2015: $3,562,0532015Assets 2016: $3,434,384Liabilities 2016: $306,956Net Assets 2016: $3,127,4282016Assets 2017: $3,484,703Liabilities 2017: $300,917Net Assets 2017: $3,183,7862017Assets 2018: $2,983,389Liabilities 2018: $700,025Net Assets 2018: $2,283,3642018Assets 2019: $2,179,378Liabilities 2019: $385,608Net Assets 2019: $1,793,7702019Assets 2020: $2,627,452Liabilities 2020: $643,654Net Assets 2020: $1,983,7982020Assets 2021: $2,857,145Liabilities 2021: $635,317Net Assets 2021: $2,221,8282021Assets 2022: $4,867,650Liabilities 2022: $744,762Net Assets 2022: $4,122,8882022

Highlighted filing

2016

Assets$3,434,384
Liabilities$306,956
Net Assets$3,127,428

Operations Trend

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

$15M$10M$5.0M$0-$5.0MExpenses 2010: $4,446,3022010Expenses 2011: $4,625,1352011Revenue 2012: $4,695,520Expenses 2012: $4,450,522Net Income 2012: $244,9982012Revenue 2013: $4,416,274Expenses 2013: $4,662,846Net Income 2013: -$246,5722013Revenue 2014: $4,485,931Expenses 2014: $4,804,512Net Income 2014: -$318,5812014Revenue 2015: $6,904,827Expenses 2015: $4,539,892Net Income 2015: $2,364,9352015Revenue 2016: $4,391,297Expenses 2016: $4,811,159Net Income 2016: -$419,8622016Revenue 2017: $5,330,535Expenses 2017: $5,316,551Net Income 2017: $13,9842017Revenue 2018: $5,811,686Expenses 2018: $6,512,004Net Income 2018: -$700,3182018Revenue 2019: $5,924,977Expenses 2019: $6,577,917Net Income 2019: -$652,9402019Revenue 2020: $7,941,032Expenses 2020: $7,768,650Net Income 2020: $172,3822020Revenue 2021: $9,913,931Expenses 2021: $9,745,454Net Income 2021: $168,4772021Revenue 2022: $13,975,786Expenses 2022: $11,985,898Net Income 2022: $1,989,8882022

Highlighted filing

2016

Revenue$4,391,297
Expenses$4,811,159
Net Income-$419,862
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Oct 3, 2017
Return Version
2016v3.0
Gross Receipts
$4,475,761
Mission and Program Overview

Mission

To work for equitable health care access and outcomes for people who experience injustice at the intersection of health status and identity.

To lead minnesota's fight to stop hiv through prevention, advocacy, awareness and services.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities-$2,513,466-
Pledges and Grants Receivable$373,114$473,236▲ $100,122
Land, Buildings, and Equipment, Net$26,241$178,987▲ $152,746
Cash and Non-Interest-Bearing Accounts$47,965$95,278▲ $47,313
Accounts Receivable$67,127$0▼ $67,127
Savings and Temporary Cash Investments$3,164,877$54,794▼ $3,110,083
Prepaid Expenses and Deferred Charges$9,600$27,732▲ $18,132
Inventories for Sale or Use$6,759$0▼ $6,759
Total Assets$3,774,485$3,434,384▼ $340,101
Other Assets Total$78,802$90,891▲ $12,089
Liabilities
Accounts Payable and Accrued Expenses$212,432$289,975▲ $77,543
Deferred Revenue-$16,981-
Total Liabilities$212,432$306,956▲ $94,524
Net Assets / Fund Balance
Unrestricted Net Assets$3,544,719$3,087,860▼ $456,859
Temporarily Rstr Net Assets$17,334$39,568▲ $22,234
Total Net Assets Fund Balance$3,562,053$3,127,428▼ $434,625
Total Liabilities and Net Assets / Fund Balance$3,774,485$3,434,384▼ $340,101

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$178,987$37,370$216,357
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Linda EwingCEOFT$132,500$2,500$135,000

Board Members and Trustees

Highest Paid Contractors

ContractorServicesLocationCompensation
Cliftonlarsonallen LLCContract Accounting/hr Services220 SOUTH 6TH ST SUITE 300, Minneapolis, MN 55402$184,168
Revenue and Support

Revenue Composition

Contributions and Grants
$4,349,353
Program Service Revenue
$37,972
Investment Income
$57,521
Other Revenue
$-53,549
All Other Contributions
$529,924
Change in Net Assets
$-419,862

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table160$66,201Comparable Value
Total Noncash Contributions160$66,201-

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,436,992
Revenue Not Reported on Financial Statements
$-45,695
Revenue Not Reported on Form 990
$45,234
Other Revenue Adjustments
$-58,813
Total Revenue per Audited Statements
$4,482,226
Total Revenue per Form 990
$4,391,297
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,467,714
Other Expenses$1,298,010
Grants and Similar Amounts Paid$1,024,478
Total Fundraising Expense$190,023
Professional Fundraising Fees$20,957

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,570,857$327,282$76,064$1,974,203
Grants to Domestic Individuals$1,024,478--$1,024,478
Other Employee Benefits$295,960$46,103$16,448$358,511
Occupancy$218,280$52,149$9,592$280,021
Fees for Services Accounting$243,560$1,334-$244,894
Office Expenses$219,402$7,576$9,994$236,972
Information Technology$106,902$54,858$9,008$170,768
Fees for Services Other$57,700$99,899-$157,599
Current Officers, Directors, Trustees, and Key Employees$40,500$54,000$40,500$135,000
Travel$37,440$5,265$224$42,929
Fees for Services Professional Fundraising--$20,957$20,957
Fees for Service Investment Mgmnt Fees-$13,118-$13,118
Other Expenses$6,720$168$319$6,888
Fees for Services Legal$6,675--$6,675
Advertising$3,266$523$2,220$6,009
Total Functional Expenses$3,904,709$716,427$190,023$4,811,159

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$4,916,851
Total Expenses per Form 990$4,811,159
Expenses per Audited Statements$4,798,041
Expenses Not Reported on Form 990$118,810
Expenses Not Reported on Financial Statements$13,118
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$58,813
Professional Fundraising Fees$20,957
Fundraising Gross Income$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Art of Change$79,356-$41,473-
Red Ribbon Ride$40,000---
Total Events$119,356-$58,813$-58,813
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
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
Yes
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, Section B, Line 11B

Internal affairs committee members (committee of the board of directors) are e-mailed a pdf version of the minnesota aids project 990 upon completion. Map's 990 is prepared by the same cpa firm that does the year-end audit. The rest of the board members (directors) are e-mailed a pdf version of the completed 990 upon review of the internal affairs committee. The board then votes to approve the final version.

Form 990, Part VI, Section B, Line 12C

Board members (directors) are required to sign a conflict of interest policy at map's annual board meeting in april. The signature is an acknowledgement that they were in compliance with the policy during the past calendar year.

Form 990, Part VI, Section B, Line 15A

Ceo compensation is approved annually by the board after a detailed review by a board subcommittee. National and local salary data as well as results from an employee engagement survey and a separate survey from the ceo's direct reports are incorporated into this review.

Form 990, Part VI, Section C, Line 19

Map will provide copies of public documents upon request. In addition, the form 990 is provided to guidestar, mn attorney general's office, and the charities review council for public viewing.

Filing and Contact Details

Filer

Filer Name
Minnesota Aids Project
EIN
41-1524746
Phone
6123412060
Address
2577 TERRITORIAL ROAD, ST PAUL, MN 55114

Signing Officer

Name
Linda Ewing
Title
CEO
Phone
6123412060
Signed
2017-10-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Linda Ewing
Formed
1983
Legal Domicile
Mn
Voting Board Members
20
Independent Board Members
20
Employees
67
Volunteers
300

Preparer

Firm
Redpath and Company Ltd
Address
4810 WHITE BEAR PARKWAY, WHITE BEAR LAKE, MN 55110
Preparer
Ashley C Rehn CPA
Phone
6514267000
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C

The organization did not change its oversight or selection process during the tax year.

Financial Statement Notes

PART X, LINE 2:

A tax expense or benefit from an uncertain income tax position (including tax-exempt status) may be recognized only when it is more likely than not that the position will be sustained upon examination by taxing authorities. Management believes map has no uncertain income tax positions that would result in an accrual, expense or benefit under the more likely than not standard.

PART XI, LINE 4B - OTHER ADJUSTMENTS:

Fundraising event expenses

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Fundraising event expenses

Raw XML AppendixShowing 400 of 671 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Form990PartVIISectionAGrp/PersonNm18ERIK WAKEFIELD
IRS990/Form990PartVIISectionAGrp/PersonNm19GLADE WOOLSTENHULME
IRS990/Form990PartVIISectionAGrp/PersonNm20LINDA EWING
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IRS990/Form990PartVIISectionAGrp/TitleTxt0DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR|CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt2IMMEDIATE PAST CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt17DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt18DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt19SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt20CEO
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IRS990/MissionDesc0TO LEAD MINNESOTA'S FIGHT TO STOP HIV THROUGH PREVENTION, ADVOCACY, AWARENESS AND SERVICES.
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IRS990/OtherExpensesGrp/Desc0MISCELLANEOUS
IRS990/OtherExpensesGrp/Desc1PROGRAM AND COMMUNITY E
IRS990/OtherExpensesGrp/Desc2STAFF AND DEVELOPMENT
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IRS990/ProgSrvcAccomActy2Grp/Desc0HEALTH EDUCATION AND PREVENTION:HEALTH EDUCATION & PREVENTION FOCUSES ON STOPPING THE SPREAD OF HIV BY REDUCING THE RISK FOR NEW INFECTIONS AND HELPING THOSE AT HIGHEST RISK LEARN THEIR IHV STATUS. IT ENCOMPASSES SEVERAL PROGRAMS INCLUDING:AIDSLINE: PROVIDES HIV EDUCATION, RISK ASSESSMENT AND ACCESS TO NEEDED SERVICES TO INDIVIDUALS SEEKING INFORMATION THROUGHOUT MINNESOTA. IN 2016, THERE WERE 3125 CONTACTS VIA PHONE, ONLINE CHATS, TEXTING, EMAIL OR DROP-IN VISITS.TRAINING, EDUCATION, AND CAPACITY-BUILDING FOR HIV (TEACH): PROVIDES CURRICULUM-BASED HIV EDUCATION AND SPEAKERS FOR COMMUNITY AND PROFESSIONAL GROUPS. IN 2016, TRAINING WAS PROVIDED AT 154 EVENTS, REACHING 7845 INDIVIDUALS.PRIDEALIVE: PROVIDES RISK REDUCTION SERVICES TARGETED TOWARDS THE LGBTQ COMMUNITY THROUGH OUTREACH, HEALTH-PROMOTING EDUCATION AND RISK REDUCTION SUPPLY DISTRIBUTION. IN 2016, 379 HIV TESTS WERE GIVEN AND 2,405 CONTACTS WERE ACHIEVED.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0919464
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt05264
IRS990/ProgSrvcAccomActy3Grp/Desc0ADVOCACY AND COMMUNITY OUTREACH:ADVOCACY & COMMUNITY OUTREACH RAISES AWARENESS ABOUT HIV IN THE PUBLIC SPHERE AND ADVOCATES FOR LAWS AND POLICIES THAT ELIMINATE HIV TRANSMISSION AND ENSURES EVERY MINNESOTAN LIVING WITH HIV HAS ACCESS TO THE TOOLS FOR LIVING A LONG, HEALTHY LIFE. IT ENCOMPASSES SEVERAL PROGRAMS INCLUDING:PUBLIC POLICY: ADVANCES LEGISLATION AND ORGANIZES ADVOCATES FOR HIV AWARENESS, EDUCATION AND PREVENTION. IN 2016, ORGANIZED A NETWORK OF OVER 3,000 INDIVIDUALS STATEWIDE THROUGH THE HIV ACTION NETWORK.COMMUNICATIONS: RAISES AWARENESS OF HIV ISSUES AND THE WORK OF MAP IN MINNESOTA THROUGH TRADITIONAL AND ONLINE MEDIA. IN 2016, MAP'S SOCIAL MEDIA HAD 280,270 IMPRESSIONS AND SENT OUT 765,907 EMAILS, WITH A 12% OPEN RATE.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0114822
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt011352
IRS990/ProgSrvcAccomActyOtherGrp/Desc0COMMUNICATIONS:MAINTAINS THE MINNESOTA AIDS PROJECT WEBSITE PROVIDING EDUCATION AND AWARENESS OF THE PROGRAMS AND SERVICES THAT ARE OFFERED.
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