Civic Intelligence

The Global Forum on Msm & Hiv (Msmgf)

990 • Fiscal year 2017 • EIN 47-1065461

Jul 01, 2016 to Jun 30, 2017 • Filed on Jan 17, 2018

1111 Broadway Floor 3Oakland, CA 94607

(510) 849-6311

Siviq Scores

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

Liabilities / Assets

89th percentile

0.84x

Higher debt load relative to assets than 89% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

70th percentile

0.30x

Higher debt load relative to revenue than 70% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

48th percentile

2.4%

Higher net margin than 48% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

94th percentile

$274,156

Higher top officer pay than 94% of similar nonprofits.

Top officer pay equals 7.6% of source-year revenue.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

96th percentile

114%

Faster asset growth than 96% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

36th percentile

-0.5%

Faster revenue growth than 36% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Up

$1,306,244

Up $695,349 (+114%) from 2016

Net Assets

Up

$205,041

Up $85,703 (+72%) from 2016

Liabilities

Up

$1,101,203

Up $609,646 (+124%) from 2016

Revenue

Down

$3,614,936

Down $18,942 (-0.5%) from 2016

Expenses

Up

$3,529,233

Up $76,323 (+2.2%) from 2016

Net Income

Down

$85,703

Down $95,265 (-53%) from 2016

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

2017

Assets$1,306,244
Liabilities$1,101,203
Net Assets$205,041

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

2017

Revenue$3,614,936
Expenses$3,529,233
Net Income$85,703
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Jan 17, 2018
Return Version
2016v3.1
Gross Receipts
$3,614,936
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$296,878$931,533▲ $634,655
Pledges and Grants Receivable$175,860$294,536▲ $118,676
Prepaid Expenses and Deferred Charges$10,422$66,693▲ $56,271
Accounts Receivable$20,255$7,966▼ $12,289
Land, Buildings, and Equipment, Net$1,470$882▼ $588
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$610,895$1,306,244▲ $695,349
Other Assets Total$106,010$4,634▼ $101,376
Liabilities
Deferred Revenue$143,563$701,826▲ $558,263
Accounts Payable and Accrued Expenses$347,994$396,135▲ $48,141
Other Liabilities$0$3,242▲ $3,242
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$491,557$1,101,203▲ $609,646
Net Assets / Fund Balance
Temporarily Rstr Net Assets$152,350$367,541▲ $215,191
Permanently Rstr Net Assets$0$0→ $0
Unrestricted Net Assets$-33,012$-162,500▼ $129,488
Total Net Assets Fund Balance$119,338$205,041▲ $85,703
Total Liabilities and Net Assets / Fund Balance$610,895$1,306,244▲ $695,349

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$882$882$1,764
Other Land Buildings$0$0$0
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
George AyalaExecutive DirectorFT$167,914$13,258$181,172

Board Members and Trustees

NameTitle
Donald BaxterChair
Othoman MelloukVice Chair
Carlos Garcia De Leon MorenoDirector
Craig E ThompsonDirector
Peter PerkowskiDirector
Tom WhitmanDirector
Daniyar OrsekovDirector Beg 8/2016
Gennady RoshchupkinDirector End 7/2016
Julian Boghos KerboghossianSecretary Beg 8/2016
Ifeanyi OrazulikeSecretary End 7/2016
Robyn GoldmanTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$3,451,858
Program Service Revenue
$163,078
Investment Income
$0
Other Revenue
$0
All Other Contributions
$3,433,358
Change in Net Assets
$85,703

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,614,936
Total Revenue per Audited Statements
$3,614,936
Total Revenue per Form 990
$3,614,936
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,303,351
Grants and Similar Amounts Paid$1,272,452
Other Expenses$953,430
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Foreign Grants$1,244,761--$1,244,761
Other Salaries and Wages$658,887$265,565-$924,452
Fees for Services Other$387,624$2,856-$390,480
Current Officers, Directors, Trustees, and Key Employees$181,172--$181,172
Travel$159,069$2,726-$161,795
Office Expenses$92,652$8,791-$101,443
Other Employee Benefits$66,819$26,543-$93,362
Payroll Taxes$63,469$20,050-$83,519
Fees for Services Management-$78,425-$78,425
Information Technology$63,617$7,330-$70,947
Occupancy$50,360$18,377-$68,737
Fees for Services Accounting$31,200$5,000-$36,200
Conferences and Meetings$34,153$665-$34,818
Grants to Domestic Orgs$22,315--$22,315
Pension Plan Contributions$15,338$5,508-$20,846
Grants to Domestic Individuals$5,376--$5,376
Fees for Services Legal$5,085--$5,085
Insurance$2,738$397-$3,135
Other Expenses$1,377$150-$1,527
Depreciation Depletion$588--$588
Advertising$250--$250
Total Functional Expenses$3,086,850$442,383$0$3,529,233

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,529,233
Total Expenses per Audited Statements$3,529,233
Total Expenses per Form 990$3,529,233
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
San Francisco Public Health FoundationSan Francisco, CA501(c)(3)Capacity Building$22,315

International Summary

Spending
$1,703,120

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
Sub-saharan AfricaGrantmaking---$402,083
East Asia and the PacificGrantmakingAdvocacy Platform--$253,393
Russia and the Newly Independent StatesGrantmaking---$149,477
Europe (including Iceland and Greenland)GrantmakingBoard Meeting--$127,153
South AmericaGrantmaking---$107,798
Sub-saharan AfricaProgram Services---$105,362
Europe (including Iceland and Greenland)Program ServicesReport Development--$89,057
Central America and the CaribbeanGrantmakingAdvocacy Platform--$78,348
Sub-saharan AfricaProgram Services---$73,100
North AmericaGrantmaking---$68,248
Middle East and North AfricaGrantmakingWebsite Development--$57,048
North AmericaProgram ServicesWebsite Development--$36,116
North AmericaProgram ServicesCapacity Building--$34,453
Sub-Saharan AfricaProgram ServicesIntl Aids Conference--$28,289
East Asia and the PacificProgram ServicesAdvocacy--$23,289
Europe (including Iceland and Greenland)Program ServicesWebsite Development--$13,930
South AmericaProgram Services---$13,609
Central America and the CaribbeanProgram ServicesInterpretation--$6,974
Europe (including Iceland and Greenland)Program ServicesCapacity Building--$6,389
South AsiaProgram Services---$5,040
North AmericaProgram ServicesIntl Aids Conference--$4,200
Middle East and North AfricaProgram ServicesReport Development--$3,280
North AmericaProgram ServicesCapacity Building--$3,079
Europe (including Iceland and Greenland)Program ServicesCapacity Building--$3,000
Europe (including Iceland and Greenland)Program ServicesWebsite Development--$2,523
Europe (including Iceland and Greenland)Program ServicesInterpretation--$1,595
East Asia and the PacificProgram ServicesBoard Meeting--$1,550
Middle East and North AfricaProgram ServicesCapacity Building--$1,456
South AsiaGrantmaking---$1,213
Europe (including Iceland and Greenland)Program ServicesIntl Aids Conference--$1,034
Central America and the CaribbeanProgram ServicesCapacity Building--$839
East Asia and the PacificProgram ServicesCapacity Building--$195
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Related Parties$3,242
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, is entitled to designate a majority of the directors of the organization per the msmgf bylaws. 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 11B

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 executive 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 requires annual disclosure statements to be completed by all directors and officers. The operations & board coordinator is responsible for ensuring all disclosure statements are submitted by the board members.

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

Executive compensation policy: msmgf board of directors approves the compensation for the executive director. As part of the review, comparability data of similar type organizations is evaluated. The compensation of the ceo and cfo of the related organizations, apla health & wellness and aids project of los angeles, is reviewed and approved by their respective boards, without participation of interested parties. As part of the review, comparability data of similar type organizations is evaluated. The process is then documented by their respective board of directors.

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 received 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
1111 BROADWAY FLOOR 3, OAKLAND, CA 94607

Signing Officer

Name
Robyn Goldman
Title
Treasurer
Signed
2018-01-17
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
16
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

Bridging the gaps: in 2016/17, msmgf established partnerships with 17 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), 3 in vietnam (glink, g3vn, lighthouse), 1 in indonesia (gwl-ina), 1 in ukraine (liga), 1 in tajikistan (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 providing both funding and technical support. This also included 2 regional trainings on implementation of hiv and sexual health programs for msm in africa and south east asia; 1 regional training on pepfar mechanisms in africa; 1 training on community-based participatory action research across 3 countries and 2 trainings targeting healthcare professionals in kenya and vietnam.

Form 990, Part III, Line 4B

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 4C

Linkages program: as a sub-award recipient, msmgf provided technical support as linkages advisory board member in the form of guidance and input to key documents and strategic meetings; conducted trainings for community-based organizations in cambodia - a linkages country; mobilized follow-up advocacy subsequent to the high-level meeting; and convened the global advocacy platform on gay men and hiv, launched by unaids in 2017 in bangkok.

Part 990, Part IX, Line 11G

Break out for other fees for services: $ 331,098 other contracted services 37,911 contracted creative/production 21,471 contracted services - translation --------- $ 390,480

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/Form990PartVIISectionAGrp/TitleTxt0DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR END 7/2016
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4SECRETARY END 7/2016
IRS990/Form990PartVIISectionAGrp/TitleTxt5TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt6VICE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt7CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR BEG 8/2016
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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 (MEN WHO HAVE SEX WITH MEN), INCLUDING GAY MEN AND MSM LIVING WITH HIV, WHILE PROMOTING THEIR HEALTH AND HUMAN RIGHTS WORLDWIDE.
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IRS990/ProgSrvcAccomActy2Grp/Desc0ROBERT CARR CIVIL SOCIETY NETWORKS FUND (RCNF): MSMGF MANAGES SUB-CONTRACTS WITH 9 OTHER NETWORKS AND A FEW CONSULTANTS WORKING AT GLOBAL AND REGIONAL LEVELS TO PROMOTE AWARENESS ABOUT THE HIV NEEDS OF MEN WHO HAVE SEX WITH MEN. SEE SCHEDULE O FOR ADDITIONAL INFORMATION.
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IRS990/ProgSrvcAccomActy3Grp/Desc0IN A PARTNERSHIP WITH USAID-FUNDED LINKAGES ACROSS THE CONTINUUM OF HIV SERVICES FOR KEY POPULATIONS, MSMGF PROVIDED TECHNICAL SUPPORT AND GUIDANCE ON ISSUES OF CONCERN TO GAY AND BISEXUAL MEN TO THE LINKAGES PROGRAM AT BOTH THE GLOBAL AND LOCAL LEVELS. SEE SCHEDULE O FOR ADDITIONAL INFORMATION.
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