Civic Intelligence

Community Liver Alliance

990 • Fiscal year 2016 • EIN 46-1909171

Jan 01, 2016 to Dec 31, 2016 • Filed on Nov 15, 2017

100 W Station Square Dr Suite 1930Pittsburgh, PA 15219

(412) 742-4051

Siviq Scores

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

Liabilities / Assets

76th percentile

0.09x

Higher debt load relative to assets than 76% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

80th percentile

0.08x

Higher debt load relative to revenue than 80% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Net Margin

81st percentile

25%

Higher net margin than 81% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Top Officer Pay

98th percentile

$90,001

Higher top officer pay than 98% of similar nonprofits.

Top officer pay equals 23.8% of source-year revenue.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Asset Growth

85th percentile

53%

Faster asset growth than 85% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Revenue Growth

58th percentile

5.9%

Faster revenue growth than 58% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Assets

Up

$346,678

Up $120,394 (+53%) from 2015

Net Assets

Up

$316,885

Up $95,504 (+43%) from 2015

Liabilities

Up

$29,793

Up $24,890 (+508%) from 2015

Revenue

Up

$378,118

Up $21,113 (+5.9%) from 2015

Expenses

Down

$282,614

Down $4,091 (-1.4%) from 2015

Net Income

Up

$95,504

Up $25,204 (+36%) from 2015

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2014: $151,405Liabilities 2014: $0Net Assets 2014: $151,4052014Assets 2015: $226,284Liabilities 2015: $4,903Net Assets 2015: $221,3812015Assets 2016: $346,678Liabilities 2016: $29,793Net Assets 2016: $316,8852016Assets 2017: $460,075Liabilities 2017: $11,344Net Assets 2017: $448,7312017Assets 2018: $615,261Liabilities 2018: $10,637Net Assets 2018: $604,6242018Assets 2019: $513,376Liabilities 2019: $6,990Net Assets 2019: $506,3862019Assets 2020: $822,285Liabilities 2020: $43,075Net Assets 2020: $779,2102020Assets 2021: $995,592Liabilities 2021: $100,342Net Assets 2021: $895,2502021Assets 2022: $840,647Liabilities 2022: $80,902Net Assets 2022: $759,7452022Assets 2023: $840,875Liabilities 2023: $55,653Net Assets 2023: $785,2222023Assets 2024: $891,733Liabilities 2024: $51,859Net Assets 2024: $839,8742024

Highlighted filing

2016

Assets$346,678
Liabilities$29,793
Net Assets$316,885

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2014: $211,546Expenses 2014: $67,814Net Income 2014: $143,7322014Revenue 2015: $357,005Expenses 2015: $286,705Net Income 2015: $70,3002015Revenue 2016: $378,118Expenses 2016: $282,614Net Income 2016: $95,5042016Revenue 2017: $405,601Expenses 2017: $273,755Net Income 2017: $131,8462017Revenue 2018: $496,918Expenses 2018: $341,025Net Income 2018: $155,8932018Revenue 2019: $332,484Expenses 2019: $430,722Net Income 2019: -$98,2382019Revenue 2020: $665,316Expenses 2020: $392,492Net Income 2020: $272,8242020Revenue 2021: $709,800Expenses 2021: $593,760Net Income 2021: $116,0402021Revenue 2022: $518,380Expenses 2022: $637,180Net Income 2022: -$118,8002022Revenue 2023: $631,545Expenses 2023: $610,033Net Income 2023: $21,5122023Revenue 2024: $628,739Expenses 2024: $574,087Net Income 2024: $54,6522024

Highlighted filing

2016

Revenue$378,118
Expenses$282,614
Net Income$95,504
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Nov 15, 2017
Return Version
2016v3.0
Gross Receipts
$420,628
Mission and Program Overview

Mission

Supporting the community through liver disease awareness, prevention, education, and research.

Supporting the community through liver disease awareness, prevention, education and research.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$223,524$344,596▲ $121,072
Prepaid Expenses and Deferred Charges$2,760$1,500▼ $1,260
Total Assets$226,284$346,678▲ $120,394
Other Assets Total$0$582▲ $582
Liabilities
Accounts Payable and Accrued Expenses$4,903$29,793▲ $24,890
Total Liabilities$4,903$29,793▲ $24,890
Net Assets / Fund Balance
Unrestricted Net Assets$218,454$284,434▲ $65,980
Temporarily Rstr Net Assets$2,927$32,451▲ $29,524
Total Net Assets Fund Balance$221,381$316,885▲ $95,504
Total Liabilities and Net Assets / Fund Balance$226,284$346,678▲ $120,394
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Suzanna MasartisExecutive DirectorFT$90,001$90,001

Board Members and Trustees

NameTitle
Kelly Martin CrnpEducation Chair
Joanne GriemePresident
Hope VaccaroVice President
Anthony CiottiDirector
David a Geller MdDirector
Jon StuckDirector
Kapil B Chopra MdDirector
Kim Miller CPADirector
Michael a Dunn MdDirector
Molly SweetDirector
Ted PiperDirector
Tuesdae Stainbrook DoDirector
Beth Kallenborn Msn Rn CctcFormer Director
Molly L Kremer EsqFormer Director
William Morris Ms CptcFormer Director
Mark WaskoSecretary
Daria D Palaschak CPA MstTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$336,623
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$41,495
All Other Contributions
$189,204
Change in Net Assets
$95,504

Audited Revenue Reconciliation

Revenue per Audited Statements
$378,118
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$42,510
Total Revenue per Audited Statements
$420,628
Total Revenue per Form 990
$378,118
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$162,529
Salaries, Compensation, and Employee Benefits$120,085
Total Fundraising Expense$61,749
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$39,273$7,364$43,364$90,001
Other Salaries and Wages$9,698$1,636$9,636$20,970
Fees for Services Other$19,000--$19,000
Travel$14,211$4,002-$18,213
Fees for Services Accounting-$16,347-$16,347
Payroll Taxes$4,102$911$4,101$9,114
Office Expenses$1,930$3,981-$5,911
Conferences and Meetings$5,864--$5,864
Occupancy$2,685$537$2,148$5,370
Information Technology-$4,024-$4,024
Advertising--$2,500$2,500
Insurance-$2,041-$2,041
Other Expenses$832$55-$887
All Other Expenses-$701-$701
Total Functional Expenses$178,195$42,670$61,749$282,614

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$325,124
Expenses per Audited Statements$282,614
Total Expenses per Form 990$282,614
Expenses Not Reported on Form 990$42,510
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$84,005
Fundraising Direct Expenses$42,510
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Steel Chef Challenge$92,885$49,880$4,964$44,916
Fresh a Fare Dinner$44,205$23,605$2,412$21,193
Total Events$231,424$84,005$42,510$41,495
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Scott MasartisHusband of Executive, Partner in Fast Signs of WexfordFast Signs Has Completed Various Printing Jobs for the Organization.No$10,801
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
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, Section B, Line 11B

The president and certain members of the finance committee of the organization reviewed the 990 prior to it being filed with the irs. The 990 is available to the board upon request and will be distributed to the board at the next board meeting following the filing of the 990.

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

Directors are required to annually disclose conflicts by signing a conflict of interest disclosure statement listing all potential and actual conflicts of interest, even if they are questionable. The organization reserves the right to make the final determination with regard to all potential and actual conflicts of interest.

Form 990, Part VI, Section C, Line 19

The organization's governing documents, conflict of interest policy and financial statements are made available to the public upon requrest.

Filing and Contact Details

Filer

Filer Name
Community Liver Alliance
EIN
46-1909171
Phone
4127424051
Address
100 W STATION SQUARE DR SUITE 1930, PITTSBURGH, PA 15219

Signing Officer

Name
Daria D Palaschak
Title
Treasurer
Phone
4127424051
Signed
2017-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Daria D Palaschak
Formed
2013
Legal Domicile
Pa
Voting Board Members
14
Independent Board Members
14
Employees
2
Volunteers
85

Preparer

Firm
Louis Plung & Company Llp
Address
420 FT DUQUESNE BLVD STE 1900, PITTSBURGH, PA 15222
Preparer
Joseph C Zovko
Phone
4122818771
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

The text of the footnote to community liver alliance's financial statements that reports the organization's liability for uncertain tax positions under fin 48 (asc 740) is as follows: the organization is exempt from income tax under section 501(c)(3) of the internal revenue code. However, income from certain activities not directly related to the organization's tax-exempt purpose may be subject to taxation as unrelated business income. In addition, the organization has been classified as an organization that is not a private foundation under section 501(c)(3). In addition, the organization qualifies for the charitable contribution deduction under section 170(b)(1)(a) as it has been classified as an organization that is not a private foundation under section 509(a)(2). Income tax benefits are recognized for income tax positions taken or expected to be taken in a tax return, only when it is determined that the income tax position will more-likely-than-not be sustained upon examination by taxing authorities. The organization has analyzed tax positions taken for filing with the internal revenue service. The organization believes that income tax filing positions will be sustained upon examination and does not anticipate any adjustments that would result in a material adverse effect on the organization's financial condition, results of operations or cash flows. Accordingly, the organization has not recorded any reserves, or related accruals for interest and penalties for uncertain income tax positions at december 31, 2016 and 2015. The organization's policy is to classify any income tax related interest and penalties to interest expense and other expenses, respectively. The organization is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress.

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Direct fundraising expenses netted with revenue 42,510.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Direct fundraising expenses netted with revenue 42,510.

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IRS990/FormationYr02013
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd01
IRS990/FundraisingAmt0147419
IRS990/FundraisingDirectExpensesAmt042510
IRS990/FundraisingGrossIncomeAmt084005
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt014
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0420628
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt014
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt04024
IRS990/InformationTechnologyGrp/TotalAmt04024
IRS990/InsuranceGrp/ManagementAndGeneralAmt02041
IRS990/InsuranceGrp/TotalAmt02041
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt05
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0PA
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0SUPPORTING THE COMMUNITY THROUGH LIVER DISEASE AWARENESS, PREVENTION, EDUCATION, AND RESEARCH.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0221381
IRS990/NetAssetsOrFundBalancesEOYAmt0316885
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt041495
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt041495
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoncashContributionsAmt02500
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/FundraisingAmt02148
IRS990/OccupancyGrp/ManagementAndGeneralAmt0537
IRS990/OccupancyGrp/ProgramServicesAmt02685
IRS990/OccupancyGrp/TotalAmt05370
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt03981
IRS990/OfficeExpensesGrp/ProgramServicesAmt01930
IRS990/OfficeExpensesGrp/TotalAmt05911
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt00
IRS990/OtherAssetsTotalGrp/EOYAmt0582
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0PUBLIC SERVICE ANNOUNCE
IRS990/OtherExpensesGrp/Desc1PRINTING
IRS990/OtherExpensesGrp/Desc2FACILITY AND EQUIPMENT
IRS990/OtherExpensesGrp/Desc3BANK CHARGES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt01071
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt155
IRS990/OtherExpensesGrp/ProgramServicesAmt058617
IRS990/OtherExpensesGrp/ProgramServicesAmt113272
IRS990/OtherExpensesGrp/ProgramServicesAmt28711
IRS990/OtherExpensesGrp/ProgramServicesAmt3832
IRS990/OtherExpensesGrp/TotalAmt058617
IRS990/OtherExpensesGrp/TotalAmt114343
IRS990/OtherExpensesGrp/TotalAmt28711
IRS990/OtherExpensesGrp/TotalAmt3887
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt09636
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt01636
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt09698
IRS990/OtherSalariesAndWagesGrp/TotalAmt020970
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt04101
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt0911
IRS990/PayrollTaxesGrp/ProgramServicesAmt04102
IRS990/PayrollTaxesGrp/TotalAmt09114
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt02760
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt01500
IRS990/PrincipalOfficerNm0DARIA D PALASCHAK
IRS990/ProfessionalFundraisingInd00
IRS990/ProgSrvcAccomActy2Grp/Desc0ADVOCACY - ACTIVITIES PERFORMED BY THE ORGANIZATION COMMUNICATING THE PURPOSE AND SERVICES OF THE ORGANIZATION TO ALL POTENTIAL SOURCES OF RESEARCH AND DEVELOPMENT.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt046447
IRS990/ProgSrvcAccomActy3Grp/Desc0HCV TRAINING (ONGOING CONTINUING MEDICAL EDUCATION PROGRAM) - THE GOAL OF THIS PROGRAM IS TO HELP CLINICIANS AND OTHER SERVICE PROVIDERS UNDERSTAND THE LOCAL AND REGIONAL PICTURE OF HEPATITIS C, HCV/HIV CO-INFECTION, DIAGNOSIS, TREATMENT, MANAGEMENT AND EDUCATION AND TO OFFER STRATEGIES FOR PREVENTION AND CONTROL OF CHRONIC HEPATITIS AND CORRESPONDING CHRONIC LIVER DISEASE.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt030580
IRS990/ProgSrvcAccomActyOtherGrp/Desc0HCV (HEPATITIS C) SCREENING - THE GOAL OF THIS PROGRAM IS TO CONDUCT ONGOING HCV (HEPATITIS C) SCREENING INITIATIVES.
IRS990/ProgSrvcAccomActyOtherGrp/Desc1POST AASLD (AMERICAN ASSOCIATION FOR THE STUDY OF LIVER DISEASE) - THE GOAL OF THIS PROGRAM IS TO HELP CLINICIANS AND OTHER SERVICE PROVIDERS UNDERSTAND THE LOCAL AND REGIONAL PICTURE OF VIRAL HEPATITIS, MANAGEMENT OF HEPATOCELLULAR CARCINOMA, AUTOIMMUNE AND FATTY LIVER DISEASE IN THE US POPULATION, AND TO OFFER STRATEGIES FOR PREVENTION AND CONTROL OF CHRONIC HEPATITIS AND CORRESPONDING CHRONIC LIVER DISEASE.
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt025104
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt16218
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0306931
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt02000
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt0189485
IRS990/PYOtherRevenueAmt048624
IRS990/PYProgramServiceRevenueAmt01450
IRS990/PYRevenuesLessExpensesAmt070300
IRS990/PYSalariesCompEmpBnftPaidAmt095220
IRS990/PYTotalExpensesAmt0286705
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0357005
IRS990/QuidProQuoContributionsInd01
IRS990/QuidProQuoContriDisclInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt095504
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990ScheduleA/First5Years170Ind0X
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt02013 WAS A SHORT YEAR AS IT WAS THE FIRST YEAR OF THE ORGANIZATION AND WAS ESTABLISHED ON JANUARY 23, 2013.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART II, SHORT YEAR EXPLANATION:
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0336623
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0306931
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0166310
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt011432
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0821296
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt01925
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportTotal170Amt0418825
IRS990ScheduleA/SubstantialContributorsTotAmt0402471
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0336623
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0306931
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0166310
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt011432
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0821296
IRS990ScheduleA/TotalSupportAmt0821296
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/ScheduleBRequiredInd01
IRS990ScheduleD/ExpensesNotReportedAmt042510
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0282614
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherExpensesIncludedAmt042510
IRS990ScheduleD/OtherRevenueAmt042510
IRS990ScheduleD/RevenueNotReportedAmt042510
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0378118
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE TEXT OF THE FOOTNOTE TO COMMUNITY LIVER ALLIANCE'S FINANCIAL STATEMENTS THAT REPORTS THE ORGANIZATION'S LIABILITY FOR UNCERTAIN TAX POSITIONS UNDER FIN 48 (ASC 740) IS AS FOLLOWS: THE ORGANIZATION IS EXEMPT FROM INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. HOWEVER, INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO THE ORGANIZATION'S TAX-EXEMPT PURPOSE MAY BE SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. IN ADDITION, THE ORGANIZATION HAS BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION UNDER SECTION 501(C)(3). IN ADDITION, THE ORGANIZATION QUALIFIES FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER SECTION 170(B)(1)(A) AS IT HAS BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION UNDER SECTION 509(A)(2). INCOME TAX BENEFITS ARE RECOGNIZED FOR INCOME TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN, ONLY WHEN IT IS DETERMINED THAT THE INCOME TAX POSITION WILL MORE-LIKELY-THAN-NOT BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. THE ORGANIZATION HAS ANALYZED TAX POSITIONS TAKEN FOR FILING WITH THE INTERNAL REVENUE SERVICE. THE ORGANIZATION BELIEVES THAT INCOME TAX FILING POSITIONS WILL BE SUSTAINED UPON EXAMINATION AND DOES NOT ANTICIPATE ANY ADJUSTMENTS THAT WOULD RESULT IN A MATERIAL ADVERSE EFFECT ON THE ORGANIZATION'S FINANCIAL CONDITION, RESULTS OF OPERATIONS OR CASH FLOWS. ACCORDINGLY, THE ORGANIZATION HAS NOT RECORDED ANY RESERVES, OR RELATED ACCRUALS FOR INTEREST AND PENALTIES FOR UNCERTAIN INCOME TAX POSITIONS AT DECEMBER 31, 2016 AND 2015. THE ORGANIZATION'S POLICY IS TO CLASSIFY ANY INCOME TAX RELATED INTEREST AND PENALTIES TO INTEREST EXPENSE AND OTHER EXPENSES, RESPECTIVELY. THE ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1DIRECT FUNDRAISING EXPENSES NETTED WITH REVENUE 42,510.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2DIRECT FUNDRAISING EXPENSES NETTED WITH REVENUE 42,510.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt0282614
IRS990ScheduleD/TotalRevenuePerForm990Amt0378118
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0420628
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0325124
IRS990ScheduleG/AgrmtProfFundraisingActyInd00
IRS990ScheduleG/EmailSolicitationsInd0X
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesEvent1Amt0948
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesEvent2Amt0262
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesOtherEventsAmt0820
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesTotalEventsAmt02030
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt0147419
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt043005
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent2Amt020600
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriOtherEventsAmt083814
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt042510
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentEvent1Amt0700
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentEvent2Amt0250
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentOtherEventsAmt00
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentTotalEventsAmt0950
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0STEEL CHEF CHALLENGE
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0FRESH A FARE DINNER
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt01376

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