Civic Intelligence

The Global Forum on Msm & Hiv (Msmgf)

990 • Fiscal year 2016 • EIN 47-1065461

Jul 01, 2015 to Jun 30, 2016 • Filed on Feb 02, 2017

436 14th Street No 100Oakland, CA 94612

(510) 849-6311

Siviq Scores

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

Liabilities / Assets

88th percentile

0.80x

Higher debt load relative to assets than 88% of similar nonprofits.

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

Liabilities / Revenue

55th percentile

0.14x

Higher debt load relative to revenue than 55% of similar nonprofits.

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

Net Margin

58th percentile

5.0%

Higher net margin than 58% of similar nonprofits.

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

Top Officer Pay

93rd percentile

$261,620

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 7.2% of source-year revenue.

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

Asset Growth

11th percentile

-12%

Faster asset growth than 11% of similar nonprofits.

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

Revenue Growth

48th percentile

1.9%

Faster revenue growth than 48% of similar nonprofits.

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

Assets

Down

$610,895

Down $82,520 (-12%) from 2015

Net Assets

Up

$119,338

Up $180,968 (+294%) from 2015

Liabilities

Down

$491,557

Down $263,488 (-35%) from 2015

Revenue

Up

$3,633,878

Up $69,011 (+1.9%) from 2015

Expenses

Down

$3,452,910

Down $173,587 (-4.8%) from 2015

Net Income

Up

$180,968

Up $242,598 (+394%) from 2015

Historical Trend

Balance Sheet Trend

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

$2.0M$1.0M$0-$1.0MAssets 2015: $693,415Liabilities 2015: $755,045Net Assets 2015: -$61,6302015Assets 2016: $610,895Liabilities 2016: $491,557Net Assets 2016: $119,3382016Assets 2017: $1,306,244Liabilities 2017: $1,101,203Net Assets 2017: $205,0412017Assets 2018: $1,955,839Liabilities 2018: $1,497,211Net Assets 2018: $458,6282018Assets 2019: $1,509,515Liabilities 2019: $1,051,338Net Assets 2019: $458,1772019Assets 2020: $1,150,925Liabilities 2020: $842,262Net Assets 2020: $308,6632020Assets 2021: $1,192,491Liabilities 2021: $721,370Net Assets 2021: $471,1212021Assets 2022: $1,811,704Liabilities 2022: $525,382Net Assets 2022: $1,286,3222022Assets 2023: $1,063,358Liabilities 2023: $412,516Net Assets 2023: $650,8422023Assets 2024: $1,385,202Liabilities 2024: $340,349Net Assets 2024: $1,044,8532024

Highlighted filing

2016

Assets$610,895
Liabilities$491,557
Net Assets$119,338

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2015: $3,564,867Expenses 2015: $3,626,497Net Income 2015: -$61,6302015Revenue 2016: $3,633,878Expenses 2016: $3,452,910Net Income 2016: $180,9682016Revenue 2017: $3,614,936Expenses 2017: $3,529,233Net Income 2017: $85,7032017Revenue 2018: $4,056,561Expenses 2018: $3,802,974Net Income 2018: $253,5872018Revenue 2019: $3,649,072Expenses 2019: $3,649,523Net Income 2019: -$4512019Revenue 2020: $3,516,758Expenses 2020: $3,666,272Net Income 2020: -$149,5142020Revenue 2021: $3,448,281Expenses 2021: $3,285,823Net Income 2021: $162,4582021Revenue 2022: $3,485,572Expenses 2022: $2,670,371Net Income 2022: $815,2012022Revenue 2023: $1,843,995Expenses 2023: $2,479,475Net Income 2023: -$635,4802023Revenue 2024: $3,547,401Expenses 2024: $3,019,590Net Income 2024: $527,8112024

Highlighted filing

2016

Revenue$3,633,878
Expenses$3,452,910
Net Income$180,968
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Feb 2, 2017
Return Version
2015v3.0
Gross Receipts
$3,633,878
Mission and Program Overview

Mission

To advocate for equitable access to effective hiv prevention, care, treatment, and support services for gay men and bisexual men, including those living with hiv, while promoting their health and human rights worldwide.

To advocate for equitable access to effective hiv prevention, care, treatment, and support services for gay men and other msm. See schedule o for additional information.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$4,813$296,878▲ $292,065
Pledges and Grants Receivable$94,377$175,860▲ $81,483
Accounts Receivable$15,427$20,255▲ $4,828
Prepaid Expenses and Deferred Charges$200$10,422▲ $10,222
Land, Buildings, and Equipment, Net$0$1,470▲ $1,470
Savings and Temporary Cash Investments$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$693,415$610,895▼ $82,520
Other Assets Total$578,598$106,010▼ $472,588
Liabilities
Accounts Payable and Accrued Expenses$199,843$347,994▲ $148,151
Deferred Revenue$555,202$143,563▼ $411,639
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$755,045$491,557▼ $263,488
Net Assets / Fund Balance
Temporarily Rstr Net Assets$7,777$152,350▲ $144,573
Permanently Rstr Net Assets$0$0→ $0
Unrestricted Net Assets$-69,407$-33,012▲ $36,395
Total Net Assets Fund Balance$-61,630$119,338▲ $180,968
Total Liabilities and Net Assets / Fund Balance$693,415$610,895▼ $82,520

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,470$294$1,764
Other Assets Org$4,634--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
George AyalaExecutive DirectorFT$162,722$4,954$167,676

Board Members and Trustees

NameTitle
Donald BaxterChair
Othoman MelloukVice Chair
Craig E ThompsonDirector
Gennady RoshchupkinDirector
Peter PerkowskiDirector
Tom WhitmanDirector
Carlos Garcia De Leon MorenoDirector/secretary Beg 11/2015
Ifeanyi OrazulikeSecretary/director Beg 9/2015
Robyn GoldmanTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$3,479,897
Program Service Revenue
$153,981
Investment Income
$0
Other Revenue
$0
All Other Contributions
$3,479,897
Change in Net Assets
$180,968

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,633,878
Revenue Not Reported on Form 990
$26,946
Total Revenue per Audited Statements
$3,660,824
Total Revenue per Form 990
$3,633,878
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$1,327,291
Salaries, Compensation, and Employee Benefits$1,081,273
Other Expenses$1,044,346
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Foreign Grants$1,280,854--$1,280,854
Other Salaries and Wages$714,975$12,282-$727,257
Fees for Services Other$326,517$18,812-$345,329
Travel$187,835$6,745-$194,580
Current Officers, Directors, Trustees, and Key Employees$167,676--$167,676
Information Technology$138,126$1,933-$140,059
Other Employee Benefits$96,853$1,415-$98,268
Fees for Services Management$94,750$1,326-$96,076
Office Expenses$93,657$1,524-$95,181
Payroll Taxes$66,124$925-$67,049
Occupancy$65,584$918-$66,502
Conferences and Meetings$54,087$757-$54,844
Grants to Domestic Individuals$46,437--$46,437
Fees for Services Accounting-$33,930-$33,930
Pension Plan Contributions$20,723$300-$21,023
Advertising$9,936$139-$10,075
Fees for Services Legal-$5,700-$5,700
Other Expenses$1,085$15-$1,100
Insurance$667$9-$676
Depreciation Depletion$290$4-$294
Total Functional Expenses$3,366,176$86,734$0$3,452,910

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$3,479,856
Expenses per Audited Statements$3,452,910
Total Expenses per Form 990$3,452,910
Expenses Not Reported on Form 990$26,946
International Activity

International Summary

Spending
$1,625,418

International Compliance

Foreign grant records maintained
Yes
Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
South AmericaGrantmaking---$275,412
Europe (Including Iceland and Greenland)GrantmakingTranslation--$242,020
Central America and the CaribbeanGrantmakingTraining, Translation--$196,629
East Asia and the PacificGrantmakingCapacity Building,--$163,829
Sub-saharan AfricaProgram Services---$148,937
Sub-saharan AfricaGrantmaking---$145,157
North AmericaProgram Services---$110,461
North AmericaGrantmaking---$107,631
Middle East and North AfricaGrantmakingIntl Aids Conference--$72,743
Russia and the Newly Independent StatesGrantmaking---$51,175
Europe (Including Iceland and Greenland)Program ServicesE-learning Development--$44,977
South AsiaGrantmaking---$26,258
South AmericaProgram Services---$18,300
East Asia and the PacificProgram ServicesPublication Web Develo--$11,133
Central America and the CaribbeanProgram ServicesFact Finding Mission,--$10,196
South AsiaProgram Services---$560
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
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
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
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 3

Management services: the organization pays fees to aids project los angeles, a related organization, for management services provided.

Form 990, Part VI, Section A, Line 7A

Power to appoint members of the governing body: aids project los angeles (apla), a related organization, has the power to designate a majority of the directors of the organization. The remaining directors are designated by the organization's steering committee, subject to approval by the apla board of directors.

Form 990, Part VI, Section B, Line 11

Form 990 review process: the form 990 is prepared by an independent accounting firm based on the audited financial statements and information provided by the accounting department of the organization. The audit committee of msmgf reviews a draft version of the form 990. Once the committee has accepted the draft version of the form 990, it is sent to all members of the board of directors for their comments. Following the review by the board of directors, the form 990 is filed with the irs.

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

Monitoring compliance with conflict of interest policy: prior to entering into a proposed financial relationship with a director or officer, or a business controlled by a director or officer, the organization refers to and complies with the organization's conflict of interest policy. The organization requries annual disclosure statements to be completed by all directors and officers. The operation's associate is responsible for ensuring all disclosure statements are submitted by the board members.

Form 990, Part VI, Section B, Lines 15A & 15B

Executive compensation policy: the ceo and cfo are compensated by apla health & wellness and aids project los angeles, related organizations. Their board reviews and approves the compensation of the chief executive officer and other officers independently, without participation of interested parties. As part of the review, comparability data of similar type organizations is evaluated. The process is then documented by the board of directors. Msmgf board of directors approves the compensation for george ayala. As part of the review, comparability data of similar type organizations is evaluated.

Form 990, Part VI, Section C, Line 19

Public disclosure: the governing documents, financial statements, and conflict of interest policy are available to the public upon request.

Form 990, Part VII, Section A

Board member compensation: board members craig thompson and robyn goldman receive compensation from related parties aids project los angeles and apla health & wellness for their services as ceo and cfo of the organizations. No compensation is recevied for their services as board members for the global forum on msm & hiv.

Filing and Contact Details

Filer

Filer Name
The Global Forum on Msm & Hiv (msmgf)
EIN
47-1065461
In Care Of
% ROBYN GOLDMAN
Phone
5108496311
Address
436 14TH STREET NO 100, OAKLAND, CA 94612

Signing Officer

Name
Robyn Goldman
Title
Treasurer
Signed
2017-02-02
Discuss with paid preparer
Yes

Organization Details

Principal Officer
George Ayala
Formed
2014
Legal Domicile
CA
Voting Board Members
9
Independent Board Members
7
Employees
12
Volunteers
15

Preparer

Firm
Bkd Llp
Address
910 E ST LOUIS 200/PO BOX 1190, SPRINGFIELD, MO 65806-2523
Preparer
Brian D Todd
Phone
4178658701
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4A

Robert carr civil society networks fund: technical assistance and capacity building activities focus on a range of organizational needs including work planning, budget planning and development, grant reporting, information exchange and information services, linkage and referral at various levels (international ngos, national/local ngos, government, un/multilateral), funding mechanisms (local, regional and international) and organizational and network development. Msmgf manages a global website and facilitates information exchange through the proactive use of social media.

Form 990, Part III, Line 4B

Bridging the gaps: in 2016, msmgf established partnerships with 18 counterpart organizations in africa, south east asia and eastern europe and central asia. We executed sub-contracts and project work plans with 2 counterparts in kenya (ishtar and pema), 1 in zimbabwe (galz), 1 in tanzania (chesa), 5 in botswana (bonela, legabibo, pilot mathambo, rainbow identity and men for health), 4 in vietnam (glink, g3vn, lighthouse, carmah), 1 in indonesia (gwl-ina), i in ukraine (liga), 1 in tajiksistan (equal opportunities) and 2 counterparts in kyrgyzstan (indigo and labrys). Msmgf conducted individualized context analyses and assessments to result in the selection of these partnerships. Pursuant to partner selection, msmgf designed and implemented a wide range of community-based programs with both funding and technical support.

Form 990, Part IX, Line 11G

Break out for other fees for services: $ 257,974 other contracted services 68,114 contracted services - transalation 17,741 contracted creative/production 1,500 contracted services - graphics --------- $ 345,329

Financial Statement Notes

Schedule D, Part X, Line 2

Uncertain tax positions: management has evaluated their income tax positions under the guidance included in asc 740. Based on their review, management has not identified any material uncertain tax positions to be recorded or disclosed in the financial statements.

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IRS990/MissionDesc0TO ADVOCATE FOR EQUITABLE ACCESS TO EFFECTIVE HIV PREVENTION, CARE, TREATMENT, AND SUPPORT SERVICES FOR GAY MEN AND OTHER MSM, INCLUDING GAY MEN AND MSM LIVING WITH HIV, WHILE PROMOTING THEIR HEALTH AND HUMAN RIGHTS WORLDWIDE.
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IRS990/ProgSrvcAccomActy2Grp/Desc0BRIDGING THE GAPS (MSMGF TECHNICAL SUPPORT PROGRAM): MSMGF DELIVERS HIGH-QUALITY AND SPECIALIZED TECHNICAL SUPPORT IN THE FORM OF FUNDING, TRAINING AND TECHNICAL ASSISTANCE TO COMMUNITY-BASED ORGANIZATIONS, NON-GOVERNMENTAL ORGANIZATIONS AND HEALTHCARE PROVIDERS. SEE SCHEDULE O FOR ADDITIONAL INFORMATION. PURSUANT TO PARTNER SELECTION, MSMGF DESIGNED AND IMPLEMENTED A WIDE RANGE OF COMMUNITY-BASED PROGRAMS WITH BOTH FUNDING AND TECHNICAL SUPPORT. SEE SCHEDULE O FOR ADDITIONAL INFORMATION.
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IRS990/ProgSrvcAccomActy3Grp/Desc0MSMGF CONDUCTS HIGH-LEVEL POLICY ANALYSIS AND MONITORS GLOBAL FUNDING TRENDS IN THE HIV SECTOR. MSMGF REGULARLY ADVISES POLICY MAKERS ON THE NEEDS OF MEN WHO HAVE SEX WITH MEN AND OTHER SOCIALLY MARGINALIZED COMMUNITIES. IN ADDITION, MSMGF ENCOURAGES AND FACILITATES INCREASED ENGAGEMENT OF GRASSROOTS COMMUNITY ADVOCATES AND SERVICE PROVIDERS IN NATIONAL AIDS PLANNING PROCESSES. THIS INCLUDES DIRECT ENGAGEMENT WITH THE GLOBAL FUND TO FIGHT AIDS, TUBERCULOSIS AND MALARIA, US PEPFAR, AND UNITED NATIONS AGENCIES WORKING TO ADDRESS HIV WORLDWIDE.
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