Civic Intelligence

Human Care Charities of America

990 • Fiscal year 2016 • EIN 46-3016556

May 01, 2015 to Apr 30, 2016 • Filed on Oct 24, 2016

1100 Larkspur Landing CircleLarkspur, CA 94939

(415) 925-2681

Siviq Scores

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

Liabilities / Assets

92nd percentile

1.00x

Higher debt load relative to assets than 92% of similar nonprofits.

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

Liabilities / Revenue

83rd percentile

0.82x

Higher debt load relative to revenue than 83% of similar nonprofits.

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

Net Margin

42nd percentile

0.0%

Higher net margin than 42% of similar nonprofits.

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

Top Officer Pay

35th percentile

$0

Higher top officer pay than 35% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

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

Asset Growth

58th percentile

3.5%

Faster asset growth than 58% of similar nonprofits.

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

Revenue Growth

37th percentile

-1.7%

Faster revenue growth than 37% of similar nonprofits.

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

Assets

Up

$1,127,219

Up $38,126 (+3.5%) from 2015

Net Assets

Flat

$0

Flat from 2015

Liabilities

Up

$1,127,219

Up $38,126 (+3.5%) from 2015

Revenue

Down

$1,376,713

Down $23,959 (-1.7%) from 2015

Expenses

Down

$1,376,713

Down $23,959 (-1.7%) from 2015

Net Income

Flat

$0

Flat from 2015

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2015: $1,089,093Liabilities 2015: $1,089,093Net Assets 2015: $02015Assets 2016: $1,127,219Liabilities 2016: $1,127,219Net Assets 2016: $02016Assets 2017: $1,187,758Liabilities 2017: $1,187,758Net Assets 2017: $02017Assets 2018: $193,892Liabilities 2018: $193,892Net Assets 2018: $02018Assets 2019: $0Liabilities 2019: $0Net Assets 2019: $02019

Highlighted filing

2016

Assets$1,127,219
Liabilities$1,127,219
Net Assets$0

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2015: $1,400,672Expenses 2015: $1,400,672Net Income 2015: $02015Revenue 2016: $1,376,713Expenses 2016: $1,376,713Net Income 2016: $02016Revenue 2017: $1,339,083Expenses 2017: $1,339,083Net Income 2017: $02017Revenue 2018: $241,467Expenses 2018: $241,467Net Income 2018: $02018Revenue 2019: $0Expenses 2019: $29,643Net Income 2019: -$29,6432019

Highlighted filing

2016

Revenue$1,376,713
Expenses$1,376,713
Net Income$0
Jump To
Filing Snapshot
Filing Period
May 1, 2015 to Apr 30, 2016
Signed
Oct 24, 2016
Return Version
2015v2.0
Gross Receipts
$1,376,713
Mission and Program Overview

Mission

The organization operates as a charitable federation, encouraging and facilitating the making of voluntary contributions to charitable agencies it represents.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$982,424$925,269▼ $57,155
Cash and Non-Interest-Bearing Accounts$106,669$201,950▲ $95,281
Savings and Temporary Cash Investments-$0-
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-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$1,089,093$1,127,219▲ $38,126
Other Assets Total-$0-
Liabilities
Other Liabilities$1,089,093$1,122,758▲ $33,665
Accounts Payable and Accrued Expenses-$4,461-
Total Liabilities$1,089,093$1,127,219▲ $38,126
Net Assets / Fund Balance
Total Net Assets Fund Balance$0$0→ $0
Total Liabilities and Net Assets / Fund Balance$1,089,093$1,127,219▲ $38,126
Compensation and Service Providers

Board Members and Trustees

NameTitle
Nancy Caldwell MeadBoard President
Baillie BrownBoard Member
Thomas LaymanBoard Sec/tresr
James AielloBoard VP
Revenue and Support

Revenue Composition

Contributions and Grants
$1,376,713
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$0

Audited Revenue Reconciliation

Revenue per Audited Statements
$184,267
Revenue Not Reported on Financial Statements
$1,192,446
Other Revenue Adjustments
$1,192,446
Total Revenue per Audited Statements
$184,267
Total Revenue per Form 990
$1,376,713
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$1,192,446
Other Expenses$184,267
Total Fundraising Expense$60,518
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$1,192,446--$1,192,446
Fees for Services Management$67,988$4,533$18,130$90,651
Advertising--$42,025$42,025
Fees for Services Accounting$35,442$1,865-$37,307
Other Expenses$698$45$363$1,106
Insurance-$1,094-$1,094
Total Functional Expenses$1,308,658$7,537$60,518$1,376,713

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$1,376,713
Expenses Not Reported on Financial Statements$1,192,446
Other Expense Adjustments$1,192,446
Expenses per Audited Statements$184,267
Total Expenses per Audited Statements$184,267
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Estimated DistributionsLarkspur, CA--$1,126,459
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
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-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Est Distr Payable to Member Agencies$1,122,758
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
Yes

Governance Explanations

Form 990, Part VI, Line 3: Description of Delegated Duties to Management Company

The federation outsources certain enumerated administrative and ministerial services to maguire/maguire association management, specifically including maintaining a headquarters address and storage for the federation, preparing campaign applications and registrations as required to maintain campaign eligibility, coordinating marketing & advertising activities, and consulting to the member charities on issues of their individual campaign eligibility and campaign presentation. The contract excludes providing decision-making or policy-making functions, which are reserved to the board.

Form 990, Part VI, Line 11B: Form 990 Review Process

The treasurer reviews the form 990 for accuracy and completeness, signs and files the return on behalf of the governing board. Copies of the form 990 including attachments are sent to each board member for review and discussion at the next scheduled board meeting.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

The written conflict of interest policy is reviewed annually by the governing board for adherence and new board members are required to affirm acceptance of the policy.

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

No documents available to the public.

Form 990, Part VI, Line 15

The organization is supported by volunteers and does not intend to employ individuals.

Filing and Contact Details

Filer

Filer Name
Unique and Noteworthy Charities
EIN
46-3016556
Phone
4159252681
Address
1100 LARKSPUR LANDING CIRCLE, LARKSPUR, CA 94939

Signing Officer

Name
Thomas Layman
Title
Board Sec/tresr
Signed
2016-10-24
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Thomas Layman
Formed
2013
Legal Domicile
CA
Voting Board Members
4
Independent Board Members
4
Employees
0
Volunteers
4

Preparer

Firm
Maze & Associates
Address
3478 BUSKIRK AVE STE 215, PLEASANT HILL, CA 94523-4346
Preparer
Timothy J Krisch
Phone
9259300902
Supplemental Narrative

Additional Explanations

Form 990, Part IV, Line 29

Although the organization did not receive more than $25,000 in non-cash contributions, it participates in a vehicle donation program administered by independent charities of america, of which the organization is a member. The organization does not take title to or possession of donated vehicles, does not issue receipts, and has no control over the program, but a contributor may specify that net proceeds from the resale of the contributor's vehicle be directed to the organization.

Financial Statement Notes

Part XI, Line 4B: Other revenue amounts included on 990 but not included in F/S

Member distrib. Included as contra-rev. $1192446

Part XII, Line 4B: Other revenue amounts included on 990 but not included in F/S

Member distrib. Included as contra-rev. $1192446

Raw XML Appendix384 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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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0EST DISTR PAYABLE TO MEMBER AGENCIES
IRS990ScheduleD/OtherRevenuesNotIncludedAmt01192446
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt01192446
IRS990ScheduleD/RevenueSubtotalAmt0184267
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0MEMBER DISTRIB. INCLUDED AS CONTRA-REV. $1192446
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1MEMBER DISTRIB. INCLUDED AS CONTRA-REV. $1192446
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part XI, Line 4b: Other revenue amounts included on 990 but not included in F/S
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Part XII, Line 4b: Other revenue amounts included on 990 but not included in F/S
IRS990ScheduleD/TotalExpensesPerForm990Amt01376713
IRS990ScheduleD/TotalLiabilityAmt01122758
IRS990ScheduleD/TotalRevenuePerForm990Amt01376713
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0184267
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0184267
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/RecipientTable/CashGrantAmt01126459
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt00
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0ESTIMATED DISTRIBUTIONS
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0REFER TO PDF SCHEDULE I
IRS990ScheduleI/RecipientTable/USAddress/CityNm0LARKSPUR
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0CA
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd094939
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0PLEASE REFER TO ATTACHED PDF FOR DISTRIBUTION DETAIL.
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt1GRANTEE ORGANIZATIONS ARE REQUIRED ON AN ANNUAL BASIS TO SUBMIT COPIES OF THEIR FORM 990, AUDITED FINANCIAL STATEMENTS AND OTHER DOCUMENTATION TO THE GOVERNING BOARD FOR REVIEW OF FUNDS GRANTED BY THE ORGANIZATION WHICH ARE USED TO SUPPORT GRANTEE PROGRAMS.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0Additional Supplemental Information
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc1Grantmaker's Description of How Grants are Used
IRS990ScheduleI/Total501c3OrgCnt033
IRS990ScheduleI/TotalOtherOrgCnt00
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FEDERATION OUTSOURCES CERTAIN ENUMERATED ADMINISTRATIVE AND MINISTERIAL SERVICES TO MAGUIRE/MAGUIRE ASSOCIATION MANAGEMENT, SPECIFICALLY INCLUDING MAINTAINING A HEADQUARTERS ADDRESS AND STORAGE FOR THE FEDERATION, PREPARING CAMPAIGN APPLICATIONS AND REGISTRATIONS AS REQUIRED TO MAINTAIN CAMPAIGN ELIGIBILITY, COORDINATING MARKETING & ADVERTISING ACTIVITIES, AND CONSULTING TO THE MEMBER CHARITIES ON ISSUES OF THEIR INDIVIDUAL CAMPAIGN ELIGIBILITY AND CAMPAIGN PRESENTATION. THE CONTRACT EXCLUDES PROVIDING DECISION-MAKING OR POLICY-MAKING FUNCTIONS, WHICH ARE RESERVED TO THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE TREASURER REVIEWS THE FORM 990 FOR ACCURACY AND COMPLETENESS, SIGNS AND FILES THE RETURN ON BEHALF OF THE GOVERNING BOARD. COPIES OF THE FORM 990 INCLUDING ATTACHMENTS ARE SENT TO EACH BOARD MEMBER FOR REVIEW AND DISCUSSION AT THE NEXT SCHEDULED BOARD MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE WRITTEN CONFLICT OF INTEREST POLICY IS REVIEWED ANNUALLY BY THE GOVERNING BOARD FOR ADHERENCE AND NEW BOARD MEMBERS ARE REQUIRED TO AFFIRM ACCEPTANCE OF THE POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ALTHOUGH THE ORGANIZATION DID NOT RECEIVE MORE THAN $25,000 IN NON-CASH CONTRIBUTIONS, IT PARTICIPATES IN A VEHICLE DONATION PROGRAM ADMINISTERED BY INDEPENDENT CHARITIES OF AMERICA, OF WHICH THE ORGANIZATION IS A MEMBER. THE ORGANIZATION DOES NOT TAKE TITLE TO OR POSSESSION OF DONATED VEHICLES, DOES NOT ISSUE RECEIPTS, AND HAS NO CONTROL OVER THE PROGRAM, BUT A CONTRIBUTOR MAY SPECIFY THAT NET PROCEEDS FROM THE RESALE OF THE CONTRIBUTOR'S VEHICLE BE DIRECTED TO THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION IS SUPPORTED BY VOLUNTEERS AND DOES NOT INTEND TO EMPLOY INDIVIDUALS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 3: Description of Delegated Duties to Management Company
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART IV, LINE 29
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, LINE 15
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01089093
IRS990/TotalAssetsEOYAmt01127219
IRS990/TotalAssetsGrp/BOYAmt01089093
IRS990/TotalAssetsGrp/EOYAmt01127219
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt01376713
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt060518
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt07537
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01308658
IRS990/TotalFunctionalExpensesGrp/TotalAmt01376713
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01089093
IRS990/TotalLiabilitiesEOYAmt01127219
IRS990/TotalLiabilitiesGrp/BOYAmt01089093
IRS990/TotalLiabilitiesGrp/EOYAmt01127219
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt00
IRS990/TotalProgramServiceExpensesAmt01308658
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01376713
IRS990/TotalVolunteersCnt04
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01089093
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01127219
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01100 LARKSPUR LANDING CIR 340
IRS990/USAddress/CityNm0LARKSPUR
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd0949391827
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0www.uniquecharities.org
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0THOMAS LAYMAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0BOARD SEC/TRESR
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-10-24
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0UNIQUE AND NOTEWORTHY CHARITIES
ReturnHeader/Filer/BusinessNameControlTxt0UNIQ
ReturnHeader/Filer/EIN0463016556
ReturnHeader/Filer/PhoneNum04159252681
ReturnHeader/Filer/USAddress/AddressLine1Txt01100 LARKSPUR LANDING CIRCLE
ReturnHeader/Filer/USAddress/CityNm0LARKSPUR
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd094939
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MAZE & ASSOCIATES
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03478 BUSKIRK AVE STE 215
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0PLEASANT HILL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0945234346
ReturnHeader/PreparerPersonGrp/PhoneNum09259300902
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0TIMOTHY J KRISCH
ReturnHeader/ReturnTs02016-10-24T10:55:38-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-05-01
ReturnHeader/TaxPeriodEndDt02016-04-30
ReturnHeader/TaxYr02015

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