Civic Intelligence

Foundation for the AIDS Monument

990 • Fiscal year 2016 • EIN 46-2791464

Jan 01, 2016 to Dec 31, 2016 • Filed on May 05, 2017

C/O Papile 9000 Sunset BlvdWest Hollywood, CA 90069

(310) 248-2660

Siviq Scores

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

Liabilities / Assets

14th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

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

Liabilities / Revenue

14th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

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

Net Margin

93rd percentile

57%

Higher net margin than 93% of similar nonprofits.

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

Top Officer Pay

56th percentile

$75,612

Higher top officer pay than 56% of similar nonprofits.

Top officer pay equals 13.1% of source-year revenue.

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

Asset Growth

82nd percentile

21%

Faster asset growth than 82% of similar nonprofits.

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

Revenue Growth

4th percentile

-62%

Faster revenue growth than 4% of similar nonprofits.

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

Assets

Up

$1,901,039

Up $326,796 (+21%) from 2015

Net Assets

Up

$1,901,039

Up $328,506 (+21%) from 2015

Liabilities

Down

$0

Down $1,710 (-100%) from 2015

Revenue

Down

$578,618

Down $960,717 (-62%) from 2015

Expenses

Up

$250,112

Up $155,630 (+165%) from 2015

Net Income

Down

$328,506

Down $1,116,347 (-77%) from 2015

Historical Trend

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2013: $7,942Liabilities 2013: $02013Assets 2014: $127,680Liabilities 2014: $0Net Assets 2014: $127,6802014Assets 2015: $1,574,243Liabilities 2015: $1,710Net Assets 2015: $1,572,5332015Assets 2016: $1,901,039Liabilities 2016: $0Net Assets 2016: $1,901,0392016Assets 2017: $2,342,307Liabilities 2017: $21,107Net Assets 2017: $2,321,2002017Assets 2018: $2,945,599Liabilities 2018: $5,963Net Assets 2018: $2,939,6362018Assets 2019: $3,117,414Liabilities 2019: $10,453Net Assets 2019: $3,106,9612019Assets 2020: $3,043,755Liabilities 2020: $10,035Net Assets 2020: $3,033,7202020Assets 2021: $3,266,778Liabilities 2021: $106,818Net Assets 2021: $3,159,9602021Assets 2022: $3,124,714Liabilities 2022: $4,057Net Assets 2022: $3,120,6572022Assets 2023: $3,048,676Liabilities 2023: $0Net Assets 2023: $3,048,6762023Assets 2024: $3,020,946Liabilities 2024: $9,637Net Assets 2024: $3,011,3092024

Highlighted filing

2016

Assets$1,901,039
Liabilities$0
Net Assets$1,901,039

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2013: $9,203Expenses 2013: $1,261Net Income 2013: $7,9422013Revenue 2014: $168,801Expenses 2014: $49,063Net Income 2014: $119,7382014Revenue 2015: $1,539,335Expenses 2015: $94,482Net Income 2015: $1,444,8532015Revenue 2016: $578,618Expenses 2016: $250,112Net Income 2016: $328,5062016Revenue 2017: $763,454Expenses 2017: $343,293Net Income 2017: $420,1612017Revenue 2018: $858,035Expenses 2018: $239,599Net Income 2018: $618,4362018Revenue 2019: $465,380Expenses 2019: $298,055Net Income 2019: $167,3252019Revenue 2020: $117,233Expenses 2020: $190,474Net Income 2020: -$73,2412020Revenue 2021: $253,973Expenses 2021: $127,733Net Income 2021: $126,2402021Revenue 2022: $82,459Expenses 2022: $123,261Net Income 2022: -$40,8022022Revenue 2023: $29,842Expenses 2023: $90,182Net Income 2023: -$60,3402023Revenue 2024: $60,583Expenses 2024: $103,807Net Income 2024: -$43,2242024

Highlighted filing

2016

Revenue$578,618
Expenses$250,112
Net Income$328,506
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
May 5, 2017
Return Version
2016v3.0
Gross Receipts
$722,084
Mission and Program Overview

Mission

Foundation will build and maintain an aids monument in the west hollywood park in the city of west hollywood, california to memorialize the aids crisis and celebrate the lives of those who have passed.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$334,702$1,086,588▲ $751,886
Pledges and Grants Receivable$508,138$549,682▲ $41,544
Cash and Non-Interest-Bearing Accounts$614,263$113,320▼ $500,943
Prepaid Expenses and Deferred Charges$5,000$0▼ $5,000
Land, Buildings, and Equipment, Net-$1,248-
Intangible Assets-$595-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$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-
Inventories for Sale or Use-$0-
Total Assets$1,574,243$1,901,039▲ $326,796
Other Assets Total$112,140$149,606▲ $37,466
Liabilities
Accounts Payable and Accrued Expenses$1,710--
Total Liabilities$1,710$0▼ $1,710
Net Assets / Fund Balance
Unrestricted Net Assets$1,572,533$1,901,039▲ $328,506
Total Net Assets Fund Balance$1,572,533$1,901,039▲ $328,506
Total Liabilities and Net Assets / Fund Balance$1,574,243$1,901,039▲ $326,796

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,248$312$1,560
Other Assets Org$2--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Michael J FerreraExecutive DirectorFT$75,612$75,612
Christopher B RodriguezExecutive AssistanFT$3,213$3,213

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$500,764
Program Service Revenue
$0
Investment Income
$236
Other Revenue
$77,618
All Other Contributions
$500,764
Change in Net Assets
$328,506
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$164,899
Salaries, Compensation, and Employee Benefits$85,213
Total Fundraising Expense$4,983
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$75,612--$75,612
All Other Expenses$24,499$3,315$4,983$32,797
Other Expenses$13,386--$13,386
Payroll Taxes$6,388--$6,388
Other Salaries and Wages$3,213--$3,213
Conferences and Meetings$2,941--$2,941
Insurance$2,287--$2,287
Office Expenses$2,139--$2,139
Fees for Services Accounting-$1,500-$1,500
Travel$1,157--$1,157
Depreciation Depletion$1,145--$1,145
Fees for Services Other$10--$10
Total Functional Expenses$240,314$4,815$4,983$250,112
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$221,084
Fundraising Direct Expenses$143,466
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Auction/fundraiser$221,084$221,084$143,466$77,618
Total Events$221,084$221,084$143,466$77,618
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

No review was or will be conducted.

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

Documents available upon request

Filing and Contact Details

Filer

Filer Name
Foundation for a National Aids Monument
EIN
46-2791464
Phone
3102482660
Address
C/O PAPILE 9000 SUNSET BLVD, WEST HOLLYWOOD, CA 90069

Signing Officer

Name
Craig Dougherty
Title
Treasurer
Signed
2017-05-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Craig Dougherty
Formed
2013
Legal Domicile
CA
Voting Board Members
19
Independent Board Members
5
Employees
2
Volunteers
50

Preparer

Firm
Papile Accountancy Inc
Address
9000 Sunset Blvd Suite 709, West Hollywood, CA 90069
Preparer
Paul Papile
Phone
3102482660
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E: Other Expenses

BANK FEES: Column (A) - Total = $65; Column (B) - Program Services = $0; Column (C) - Management & General = $65; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

BUSINESS GIFTS: Column (A) - Total = $641; Column (B) - Program Services = $641; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

BUSINESS MANAGEMENT: Column (A) - Total = $3250; Column (B) - Program Services = $0; Column (C) - Management & General = $3250; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

CATERING: Column (A) - Total = $2928; Column (B) - Program Services = $2928; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

DUES: Column (A) - Total = $405; Column (B) - Program Services = $405; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

EVENT EXPENSE: Column (A) - Total = $7909; Column (B) - Program Services = $7909; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

LICENSES/FEES: Column (A) - Total = $150; Column (B) - Program Services = $150; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

LOCATION EXPENSE: Column (A) - Total = $75; Column (B) - Program Services = $75; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

MERCHANT SERVICE FEES: Column (A) - Total = $4415; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $4415

Form 990, Part IX, Line 24E: Other Expenses

MESSENGER: Column (A) - Total = $99; Column (B) - Program Services = $99; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

MILEAGE REIMBURSEMENT: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

OUTSIDE SERVICES: Column (A) - Total = $1200; Column (B) - Program Services = $1200; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

PARKING: Column (A) - Total = $133; Column (B) - Program Services = $133; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

PAYROLL SERVICE FEES: Column (A) - Total = $225; Column (B) - Program Services = $225; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

Postage and Shipping: Column (A) - Total = $292; Column (B) - Program Services = $292; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

PRODUCTION COSTS : Column (A) - Total = $9813; Column (B) - Program Services = $9813; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

PROJECT COSTS: Column (A) - Total = $278; Column (B) - Program Services = $278; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

RESEARCH: Column (A) - Total = $13; Column (B) - Program Services = $13; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

SQUARE EXPENSE: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

STRIPE EXP: Column (A) - Total = $568; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $568

Form 990, Part IX, Line 24E: Other Expenses

TELEPHONE/COMMUNICATIONS: Column (A) - Total = $338; Column (B) - Program Services = $338; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

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IRS990/Desc0THE FOUNDATION FOR A NATIONAL AIDS MONUMENT IS A COMMUNITY BASED NOT-FOR-PROFIT. IT HAS DEVOTED THE PAST YEAR TO RAISING AWARENESS AND RESOURCES AND PROVIDING INFORMATION ABOUT THE ESTABLISHMENT OF AN AIDS MONUMENT IN WEST HOLLYWOOD CA.THE FOUNDATION HAS:1)HELD COMMUNITY EVENTS TO INFORM, EDUCATE, AND ENGAGE THE PUBLIC ABOUT THE HISTORY OF HIV/AIDS IN LOS ANGELES AND AROUND THE WORLD. EVENT ATTENDEES HAVE BEEN ENCOURAGED TO JOIN THE DEVELOPMENT FOR THE MONUMENT;2)DEVELOPED EDUCATION AND AWARENESS CAMPAIGNS THAT HAVE BEEN DISTRIBUTED TO PEOPLE AROUND THE COUNTRY. THE PRESENTATIONS EXPLAIN THE PURPOSE OF THE MONUMENT AND GIVE READERS A DEEPER UNDERSTANDING OF THE HISTORY OF HIV/AIDS AND FUTURE PLANS; FOR MEMORIALIZING THE EPIDEMIC THROUGH THE MONUMENT AND PUBLIC SPACES;3)WORKED WITH THE CITY OF WEST HOLLYWOOD TO DESIGN THE SITE AND SURROUNDING LANDSCAPE AROUND THE MONUMENT;4)CONTINUED TO REFINE AND ADD TO THE DESIGN OF THE MONUMENT;5)FURTHER DEVELOPMENT OF CONTENT TO BE AVAILABLE ONLINE AND ON THE MONUMENT SITE;6)FURTHER DEVELOPMENT OF THE DIGITAL PLATFORM WHICH WILL DELIVER EDUCATIONAL AND HISTORICAL CONTENT TO THE PUBLIC;7)PROVIDED KEY INFORMATION AND MEETINGS WITH MEDICAL PROFESSIONALS ABOUT THE MONUMENT PLANS AND THE LEGACY OF HEALTH CARE WORKERS IN DISEASE MANAGEMENT;8)RECRUITED VOLUNTERS TO SERVE IN LEADERSHIP AND ADVISORY POSITIONS FOR THE FOUNDATION;9)HELD OVER 50 VOLUNTEER COMMITTEE, BOARD, AND ADVISORY MEETING TO PLAN ALL OF THE PROGRAMMATIC ASPECTTS OF THE ORGANIZATION; AND10)WORKED TOWARD THE OVERALL GOAL OF IDENTIFYING AND SECURING THE RESOURCES TO BUILD THE MONUMENT AND A RELATED ON LINE TECHNOLOGY PLATFORM.
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