Civic Intelligence

Community Liver Alliance

990 • Fiscal year 2017 • EIN 46-1909171

Jan 01, 2017 to Dec 31, 2017 • Filed on Nov 14, 2018

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

68th percentile

0.02x

Higher debt load relative to assets than 68% of similar nonprofits.

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

Liabilities / Revenue

72nd percentile

0.03x

Higher debt load relative to revenue than 72% of similar nonprofits.

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

Net Margin

85th percentile

33%

Higher net margin than 85% of similar nonprofits.

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

Top Officer Pay

98th percentile

$90,000

Higher top officer pay than 98% of similar nonprofits.

Top officer pay equals 22.2% of source-year revenue.

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

Asset Growth

79th percentile

33%

Faster asset growth than 79% of similar nonprofits.

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

Revenue Growth

59th percentile

7.3%

Faster revenue growth than 59% of similar nonprofits.

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

Assets

Up

$460,075

Up $113,397 (+33%) from 2016

Net Assets

Up

$448,731

Up $131,846 (+42%) from 2016

Liabilities

Down

$11,344

Down $18,449 (-62%) from 2016

Revenue

Up

$405,601

Up $27,483 (+7.3%) from 2016

Expenses

Down

$273,755

Down $8,859 (-3.1%) from 2016

Net Income

Up

$131,846

Up $36,342 (+38%) from 2016

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

2017

Assets$460,075
Liabilities$11,344
Net Assets$448,731

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

2017

Revenue$405,601
Expenses$273,755
Net Income$131,846
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Nov 14, 2018
Return Version
2017v2.3
Gross Receipts
$446,733
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$344,596$380,974▲ $36,378
Pledges and Grants Receivable-$75,058-
Prepaid Expenses and Deferred Charges$1,500$3,461▲ $1,961
Total Assets$346,678$460,075▲ $113,397
Other Assets Total$582$582→ $0
Liabilities
Accounts Payable and Accrued Expenses$29,793$11,344▼ $18,449
Total Liabilities$29,793$11,344▼ $18,449
Net Assets / Fund Balance
Unrestricted Net Assets$284,434$370,708▲ $86,274
Temporarily Rstr Net Assets$32,451$78,023▲ $45,572
Total Net Assets Fund Balance$316,885$448,731▲ $131,846
Total Liabilities and Net Assets / Fund Balance$346,678$460,075▲ $113,397
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Suzanna MasartisExecutive DirectorFT$90,000$90,000

Board Members and Trustees

NameTitle
Kelly Martin CrnpEducation Chair
Joanne GriemePresident
Hope VaccaroVice President
David a Geller MdDirector
Dr Grace ShuDirector
George Mazareigos MdDirector
Kapil B Chopra MdDirector
Kim Miller CPADirector
Michael a Dunn MdDirector
Molly SweetDirector
Ted PiperDirector
Tuesdae Stainbrook DoDirector
Anthony CiottiFormer Director
Jon StuckFormer Director
Daria D Palaschak CPA MstFormer Treasurer
Mark WaskoSecretary
Lynne MorraTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$386,449
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$19,152
All Other Contributions
$199,248
Change in Net Assets
$131,846

Audited Revenue Reconciliation

Revenue per Audited Statements
$405,601
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$41,132
Total Revenue per Audited Statements
$446,733
Total Revenue per Form 990
$405,601
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$129,190
Salaries, Compensation, and Employee Benefits$118,665
Total Fundraising Expense$59,154
Grants and Similar Amounts Paid$25,900
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$34,372$6,910$42,833$84,115
Conferences and Meetings$26,555--$26,555
Grants to Domestic Orgs$25,900--$25,900
Other Salaries and Wages$10,393$2,090$12,952$25,435
Travel$11,233$7,944-$19,177
Office Expenses$9,036$4,672-$13,708
Fees for Services Accounting-$12,068-$12,068
Payroll Taxes$4,789$957$3,369$9,115
Occupancy$3,983$797-$4,780
Insurance-$2,055-$2,055
Information Technology-$1,519-$1,519
All Other Expenses$33$542-$575
Other Expenses$5,048$570$0$570
Fees for Services Other-$100-$100
Total Functional Expenses$173,875$40,726$59,154$273,755

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$314,887
Expenses per Audited Statements$273,755
Total Expenses per Form 990$273,755
Expenses Not Reported on Form 990$41,132
Expenses Not Reported on Financial Statements$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
University of PittsburghPittsburgh, PA501(c)(3)Annual Research Funding Grant Which Is Awarded to One Local Researcher.$25,000
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$60,284
Fundraising Direct Expenses$41,132
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Steel Chef Challenge$96,275$16,024$5,186$10,838
Fresh a Fare Dinner$62,530$6,680$2,675$4,005
Total Events$247,485$60,284$41,132$19,152
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$2,858
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
Lynne Morra
Title
Treasurer
Phone
4127424051
Signed
2018-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lynne Morra
Formed
2013
Legal Domicile
Pa
Voting Board Members
14
Independent Board Members
14
Employees
2
Volunteers
105

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, 2017 and 2016. 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 41,132.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Direct fundraising expenses netted with revenue 41,132.

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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
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IRS990/Form990PartVIISectionAGrp/TitleTxt2EDUCATION CHAIR
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IRS990/Form990PartVIISectionAGrp/TitleTxt4FORMER DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt15FORMER DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt17EXECUTIVE DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd00
IRS990/FormationYr02013
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd01
IRS990/FundraisingAmt0187201
IRS990/FundraisingDirectExpensesAmt041132
IRS990/FundraisingGrossIncomeAmt060284
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt014
IRS990/GrantAmt05180
IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt025900
IRS990/GrantsToDomesticOrgsGrp/TotalAmt025900
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd01
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0446733
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt014
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt01519
IRS990/InformationTechnologyGrp/TotalAmt01519
IRS990/InsuranceGrp/ManagementAndGeneralAmt02055
IRS990/InsuranceGrp/TotalAmt02055
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt00
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/NetAssetsOrFundBalancesBOYAmt0316885
IRS990/NetAssetsOrFundBalancesEOYAmt0448731
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt019152
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt019152
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoncashContributionsAmt012394
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt0797
IRS990/OccupancyGrp/ProgramServicesAmt03983
IRS990/OccupancyGrp/TotalAmt04780
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt04672
IRS990/OfficeExpensesGrp/ProgramServicesAmt09036
IRS990/OfficeExpensesGrp/TotalAmt013708
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0582
IRS990/OtherAssetsTotalGrp/EOYAmt0582
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0PUBLIC SERVICE ANNOUNCE
IRS990/OtherExpensesGrp/Desc1FACILITY AND EQUIPMENT
IRS990/OtherExpensesGrp/Desc2PRINTING
IRS990/OtherExpensesGrp/Desc3DUES AND SUBSCRIPTIONS
IRS990/OtherExpensesGrp/FundraisingAmt00
IRS990/OtherExpensesGrp/FundraisingAmt10
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt00
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1502
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt2570
IRS990/OtherExpensesGrp/ProgramServicesAmt035000
IRS990/OtherExpensesGrp/ProgramServicesAmt17533
IRS990/OtherExpensesGrp/ProgramServicesAmt25048
IRS990/OtherExpensesGrp/TotalAmt035000
IRS990/OtherExpensesGrp/TotalAmt17533
IRS990/OtherExpensesGrp/TotalAmt25550
IRS990/OtherExpensesGrp/TotalAmt3570
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt012952
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt02090
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt010393
IRS990/OtherSalariesAndWagesGrp/TotalAmt025435
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt03369
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt0957
IRS990/PayrollTaxesGrp/ProgramServicesAmt04789
IRS990/PayrollTaxesGrp/TotalAmt09115
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt075058
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt01500
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt03461
IRS990/PrincipalOfficerNm0LYNNE MORRA
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/ExpenseAmt052357
IRS990/ProgSrvcAccomActy2Grp/GrantAmt03885
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/ExpenseAmt059796
IRS990/ProgSrvcAccomActy3Grp/GrantAmt010360
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/ExpenseAmt013830
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt117792
IRS990/ProgSrvcAccomActyOtherGrp/GrantAmt03885
IRS990/ProgSrvcAccomActyOtherGrp/GrantAmt12590
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0336623
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt0162529
IRS990/PYOtherRevenueAmt041495
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt095504
IRS990/PYSalariesCompEmpBnftPaidAmt0120085
IRS990/PYTotalExpensesAmt0282614
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0378118
IRS990/QuidProQuoContributionsInd01
IRS990/QuidProQuoContriDisclInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0131846
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/CurrentTaxYearAmt0446733
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0336623
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0306931
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0166310
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt011432
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01268029
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt01925
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportTotal170Amt0843309
IRS990ScheduleA/SubstantialContributorsTotAmt0424720
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0446733
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0336623
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0306931
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0166310
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt011432
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01268029
IRS990ScheduleA/TotalSupportAmt01268029
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/ExpensesNotReportedAmt041132
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0273755
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherExpensesIncludedAmt041132
IRS990ScheduleD/OtherRevenueAmt041132
IRS990ScheduleD/RevenueNotReportedAmt041132
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0405601
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, 2017 AND 2016. 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 41,132.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2DIRECT FUNDRAISING EXPENSES NETTED WITH REVENUE 41,132.
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/TotalExpensesPerForm990Amt0273755
IRS990ScheduleD/TotalRevenuePerForm990Amt0405601
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0446733
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0314887
IRS990ScheduleG/AgrmtProfFundraisingActyInd00
IRS990ScheduleG/EmailSolicitationsInd0X
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesEvent1Amt0967
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesEvent2Amt0516
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesOtherEventsAmt0466
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesTotalEventsAmt01949
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt0187201
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt080251
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent2Amt055850
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriOtherEventsAmt051100
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt041132
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentEvent1Amt0300
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentEvent2Amt0200
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentTotalEventsAmt0500
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0STEEL CHEF CHALLENGE

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