Civic Intelligence

Community Liver Alliance

990 • Fiscal year 2024 • EIN 46-1909171

Jan 01, 2024 to Dec 31, 2024 • Filed on Jul 10, 2025

100 W Station Square Drive 212Pittsburgh, PA 15219

(412) 742-4051

Siviq Scores

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

Liabilities / Assets

63rd percentile

0.06x

Higher debt load relative to assets than 63% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

68th percentile

0.08x

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

2024 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

57th percentile

8.7%

Higher net margin than 57% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

93rd percentile

$135,000

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 21.5% of source-year revenue.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2024

Asset Growth

55th percentile

6.0%

Faster asset growth than 55% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

36th percentile

-0.4%

Faster revenue growth than 36% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Up

$891,733

Up $50,858 (+6.0%) from 2023

Net Assets

Up

$839,874

Up $54,652 (+7.0%) from 2023

Liabilities

Down

$51,859

Down $3,794 (-6.8%) from 2023

Revenue

Down

$628,739

Down $2,806 (-0.4%) from 2023

Expenses

Down

$574,087

Down $35,946 (-5.9%) from 2023

Net Income

Up

$54,652

Up $33,140 (+154%) from 2023

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

2024

Assets$891,733
Liabilities$51,859
Net Assets$839,874

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

2024

Revenue$628,739
Expenses$574,087
Net Income$54,652
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jul 10, 2025
Return Version
2024v5.2
Gross Receipts
$779,061
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$415,007$486,797▲ $71,790
Savings and Temporary Cash Investments$328,883$349,770▲ $20,887
Prepaid Expenses and Deferred Charges$11,139$12,699▲ $1,560
Accounts Receivable$31,000$10,000▼ $21,000
Total Assets$840,875$891,733▲ $50,858
Other Assets Total$54,846$32,467▼ $22,379
Liabilities
Other Liabilities$55,285$32,767▼ $22,518
Accounts Payable and Accrued Expenses$368$19,092▲ $18,724
Total Liabilities$55,653$51,859▼ $3,794
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$785,222$805,224▲ $20,002
Net Assets With Donor Restrictions-$34,650-
Total Net Assets Fund Balance$785,222$839,874▲ $54,652
Total Liabilities and Net Assets / Fund Balance$840,875$891,733▲ $50,858
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Suzanna MasartisChief Executive OfficerFT$135,000$135,000

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$590,722
Program Service Revenue
$256
Investment Income
$21,938
Other Revenue
$15,823
All Other Contributions
$347,703
Change in Net Assets
$54,652

Audited Revenue Reconciliation

Revenue per Audited Statements
$628,739
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$628,739
Total Revenue per Form 990
$628,739
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$338,945
Other Expenses$221,642
Total Fundraising Expense$110,061
Grants and Similar Amounts Paid$13,500
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$72,599$58,524$57,093$188,216
Current Officers, Directors, Trustees, and Key Employees$52,072$41,977$40,951$135,000
Travel$40,457$4,738$12$45,207
Conferences and Meetings$24,081--$24,081
Fees for Services Accounting-$23,325-$23,325
Occupancy$6,812$7,008$6,812$20,632
Fees for Services Other-$16,863-$16,863
Payroll Taxes$5,193$5,343$5,193$15,729
Grants to Domestic Orgs$13,500--$13,500
Office Expenses$1,084$8,452-$9,536
Other Expenses$250$6,821-$6,821
All Other Expenses$4,560--$4,560
Insurance-$2,332-$2,332
Advertising$1,798--$1,798
Fees for Services Legal-$17-$17
Total Functional Expenses$264,345$199,681$110,061$574,087

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$574,087
Total Expenses per Audited Statements$574,087
Total Expenses per Form 990$574,087
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$41,145
Fundraising Direct Expenses$25,322
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Awards Luncheon (ymad)$43,069$2,217$1,542$675
Flower Campaign$160,520$520$3,417$-2,897
Total Events$284,164$41,145$25,322$15,823
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease Obligations$32,767
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 35% controlled entity
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
Yes
Other officer compensation reviewed
Yes
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

The organization has an annual board of directors conflict of interest document that is collected and reviewed each year.

Form 990, Part VI, Section B, Line 15

The cla executive committee determines the ceo/executive director's annual compensation based on performance and budget constraints. The ceo determines the cla staff compensation based on local nonprofit compensation trends, performance, experience and budget constraints.

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 DRIVE 212, PITTSBURGH, PA 15219

Signing Officer

Name
Suzanna Masartis
Title
Chief Executive Officer
Phone
4127424051
Signed
2025-07-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Suzanna Masartis
Formed
2013
Legal Domicile
Pa
Voting Board Members
13
Independent Board Members
13
Employees
2
Volunteers
140

Preparer

Firm
Louis Plung & Company Llp
Address
20 STANWIX ST SUITE 901, PITTSBURGH, PA 15222
Preparer
Lindsay Andrews
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, 2024 and 2023. 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.

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IRS990/Desc0EDUCATION - THE FOLLOWING EDUCATION EVENTS WERE HELD DURING 2024.LIVER CANCER CONFERENCE - AT COURSE COMPLETION, ATTENDEES SHOULD BE ABLE TO UNDERSTAND AND HAVE MORE KNOWLEDGE OF THE MOLECULAR CLASSIFICATION OF HEPATOCELLULAR CANCER (HCC) AND THE MULTIDISCIPLINARY APPROACH TO MANAGEMENT OF HCC COMPETENCY, DEFINE THE MECHANISMS THAT LEAD TO THE DEVELOPMENT OF HCC, DISCUSS THE AVAILABLE EVIDENCE-BASED DATA ON PROMISING TREATMENT OPTIONS FOR ADVANCED HCC AND THE ADVANCES IN RESEARCH AND DEVELOPMENT.NASH UPDATE - AT COURSE COMPLETION, ATTENDEES SHOULD HAVE AN INCREASED KNOWLEDGE BASE REGARDING THERAPY FOR NONALCOHOLIC STEATOHEPATITIS (NASH) AND NONALCOHOLIC FATTY LIVER DISEASE (NAFLD) RELATED TO MEDICATION AND ENDOSCOPIC TREATMENTS, AN INCREASED KNOWLEDGE BASE REGARDING MANAGEMENT FOR NASH AND NAFLD RELATED TO NUTRITIONAL AND WEIGHT THERAPIES, AND AN INCREASED KNOWLEDGE BASE REGARDING OPTIONS OF EXTRA-HEPATIC MANIFESTATIONS OF NASH.NASH UPDATE FOR PATIENTS & CAREGIVERS - THE CLA "PATIENT AND CAREGIVER NASH UPDATE" EDUCATIONAL PROGRAM IS A PROVIDER LEAD UPDATE FOR PATIENTS AND CAREGIVERS. THE PROGRAM FORMAT INCLUDES UP TO DATE INFORMATION ABOUT CURRENT TREATMENTS FOR FATTY LIVER, NAFLD, AND NASH, NEW DEVELOPMENTS AND CLINICAL TRIALS, TRANSPLANTATION, NUTRITION, MEDICAID AND MEDICARE UPDATE, RESOURCES, AND A QUESTION & ANSWER SESSION. A POST-PROGRAM EVALUATION IS CONDUCTED TO DETERMINE OTHER AREAS OF EDUCATION NEEDED. IT IS ALSO A CHANCE FOR PATIENTS TO NETWORK.POST 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 U.S. POPULATION, AND TO OFFER STRATEGIES FORPREVENTION AND CONTROL OF CHRONIC HEPATITIS AND CORRESPONDING CHRONIC LIVER DISEASE.HCV TRAINING - THE GOAL OF THIS PROGRAM IS TO HELP CLINICIANS AND OTHER SERVICE PROVIDERS UNDERSTAND THE LOCAL AND REGIONAL PICTURE OF HEPATITIS C, HCV/HIV COINFECTION, DIAGNOSIS, TREATMENT, MANAGEMENT AND EDUCATION AND TO OFFER STRATEGIES FOR PREVENTION AND CONTROL OF CHRONIC HEPATITIS AND CORRESPONDING CHRONIC LIVER DISEASE.
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IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14CHIEF EXECUTIVE OFFICER
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IRS990/MissionDesc0SUPPORTING THE COMMUNITY THROUGH LIVER DISEASE AWARENESS, PREVENTION, EDUCATION, AND RESEARCH.
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IRS990/PrincipalOfficerNm0SUZANNA MASARTIS
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IRS990/ProgramServiceRevenueGrp/BusinessCd0541700
IRS990/ProgramServiceRevenueGrp/Desc0LIVER HERO FUND
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IRS990/ProgSrvcAccomActy2Grp/Desc0VIRAL HEPATITIS ELIMINATION - ACTIVITIES PERFORMED BY THE ORGANIZATION COMMUNICATING THE PURPOSE AND SERVICES OF THE ORGANIZATION TO ALL POTENTIAL SOURCES OF RESEARCH AND DEVELOPMENT.
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IRS990/ProgSrvcAccomActy3Grp/Desc0LIVER HERO PROGRAM - THE CLA LIVER HERO FUND WAS ESTABLISHED TO RAISE FUNDS TO SUPPORT THREE IMPORTANT INITIATIVES: (1) LOCAL RESEARCH EACH YEAR $25,000 IS INVESTED THROUGH THE LIVER RESEARCH FUNDING PROGRAM. THE PURPOSE OF THE PROGRAM IS TO PROVIDE FUNDING FOR A LOCAL LIVER RESEARCH PROJECT; (2) PATIENT ASSISTANCE FUND OFTEN TIMES PATIENTS HAVE HARDSHIPS BALANCING LIFE EXPENSES DURING TREATMENT AND TRANSPLANT. THE CLA PATIENT ASSISTANCE PROGRAM PROVIDES A MAXIMUM GRANT OF $250 PER PATIENT, PER YEAR TOWARDS APPROVED EXPENSES; AND (3) CHILDREN'S HOSPITAL OF PITTSBURGH CAMP CHIHOPI YOUTH TRANSPLANT CAMP CAMP CHIHOPI ALLOWS YOUTH TRANSPLANT PATIENTS TO EXPERIENCE TIME AWAY FROM THE HOSPITAL AND THE DAILY DIFFICULTY OF BEING A PATIENT. EACH AUGUST CHILDREN GATHER AT CAMP EMMA KAUFMAN IN WEST VIRGINIA TO ENJOY 4 DAYS OF ACTIVITIES AND FRIENDSHIPS. THE DONATIONS OF THE LIVE HERO FUND ARE 100% DIRECTED TOWARDS THESE INITIATIVES.
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IRS990/ProgSrvcAccomActy3Grp/RevenueAmt0256
IRS990/ProgSrvcAccomActyOtherGrp/Desc0ADVOCACY - ACTIVITIES PERFORMED BY THE ORGANIZATION COMMUNICATING THE PURPOSE AND SERVICES OF THE ORGANIZATION TO ALL POTENTIAL SOURCES OF RESEARCH AND DEVELOPMENT.
IRS990/ProgSrvcAccomActyOtherGrp/Desc1CENTRAL APPALACHIA ELIMINATION - REPRESENTATIVES FROMPENNSYLVANIA, OHIO, KENTUCKY, TENNESSEE AND WEST VIRGINIA STATE DEPARTMENT OF HEALTHVIRAL HEPATITIS AND THE STATE COMMUNITY HEALTH ORGANIZATIONS MET TO PROMOTEOPPORTUNITIES TO NETWORK AND SHARE INFORMATION ABOUT CHALLENGES AND POTENTIAL RESPONSESTO ADDRESS THE HCV EPIDEMIC AND AS IT RELATED TO THE OPIOID CRISIS IN CENTRAL APPALACHIA
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IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt17564
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
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IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt01561
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IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt021512
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IRS990/QuidProQuoContributionsInd00
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IRS990/RegularMonitoringEnfrcInd01
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0OPERATING LEASE OBLIGATIONS
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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, 2024 AND 2023. 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/FormAndLineReferenceDesc0PART X, LINE 2:
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