Civic Intelligence

The Global Forum on Msm & Hiv (Msmgf)

990 • Fiscal year 2019 • EIN 47-1065461

Jul 01, 2018 to Jun 30, 2019 • Filed on Oct 30, 2019

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

87th percentile

0.70x

Higher debt load relative to assets than 87% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

71st percentile

0.29x

Higher debt load relative to revenue than 71% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Net Margin

39th percentile

-0.0%

Higher net margin than 39% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

95th percentile

$327,020

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 9.0% of source-year revenue.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Asset Growth

5th percentile

-23%

Faster asset growth than 5% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

22nd percentile

-10%

Faster revenue growth than 22% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Down

$1,509,515

Down $446,324 (-23%) from 2018

Net Assets

Down

$458,177

Down $451 (-0.1%) from 2018

Liabilities

Down

$1,051,338

Down $445,873 (-30%) from 2018

Revenue

Down

$3,649,072

Down $407,489 (-10%) from 2018

Expenses

Down

$3,649,523

Down $153,451 (-4.0%) from 2018

Net Income

Down

-$451

Down $254,038 (-100%) from 2018

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

2019

Assets$1,509,515
Liabilities$1,051,338
Net Assets$458,177

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

2019

Revenue$3,649,072
Expenses$3,649,523
Net Income-$451
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Oct 30, 2019
Return Version
2018v3.1
Gross Receipts
$3,649,072
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 info.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$1,493,847$872,862▼ $620,985
Pledges and Grants Receivable$435,275$567,974▲ $132,699
Accounts Receivable$3,745$39,722▲ $35,977
Prepaid Expenses and Deferred Charges$11,653$17,932▲ $6,279
Land, Buildings, and Equipment, Net$294$0▼ $294
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$1,955,839$1,509,515▼ $446,324
Other Assets Total$11,025$11,025→ $0
Liabilities
Deferred Revenue$1,070,886$784,360▼ $286,526
Accounts Payable and Accrued Expenses$425,125$255,846▼ $169,279
Other Liabilities$1,200$11,132▲ $9,932
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$1,497,211$1,051,338▼ $445,873
Net Assets / Fund Balance
Temporarily Rstr Net Assets$757,884$794,549▲ $36,665
Permanently Rstr Net Assets$0$0→ $0
Unrestricted Net Assets$-299,256$-336,372▼ $37,116
Total Net Assets Fund Balance$458,628$458,177▼ $451
Total Liabilities and Net Assets / Fund Balance$1,955,839$1,509,515▼ $446,324

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$1,764$1,764
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
George AyalaExecutive DirectorFT$171,004$14,603$185,607
Mohan SundararajDirect of Pub. Hlth & ProgramsFT$114,760$9,306$124,066
Nadia RafifDirector of PolicyFT$100,110$9,572$109,682

Board Members and Trustees

NameTitle
Donald BaxterChair
Othoman MelloukVice Chair
Carlos Garcia De Leon MorenoDirector
Daniyar OrsekovDirector
Peter PerkowskiDirector
John KashihaDirector Beg 11/2018
Sean HowellDirector Beg 11/2018
Craig E ThompsonDirector End 11/2018
Thomas WhitmanDirector End 11/2018
Julian Boghos KerboghossianSecretary
Robyn GoldmanTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$3,465,632
Program Service Revenue
$183,440
Investment Income
$0
Other Revenue
$0
All Other Contributions
$3,465,632
Change in Net Assets
$-451

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,649,072
Revenue Not Reported on Form 990
$7,951
Total Revenue per Audited Statements
$3,657,023
Total Revenue per Form 990
$3,649,072
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$1,501,717
Salaries, Compensation, and Employee Benefits$1,432,040
Other Expenses$715,766
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Foreign Grants$1,490,319--$1,490,319
Other Salaries and Wages$758,929$241,509-$1,000,438
Fees for Services Other$272,959--$272,959
Current Officers, Directors, Trustees, and Key Employees$185,607--$185,607
Travel$143,674$6,552-$150,226
Other Employee Benefits$81,558$27,977-$109,535
Payroll Taxes$72,614$18,662-$91,276
Occupancy$66,664$20,421-$87,085
Office Expenses$48,732$3,524-$52,256
Fees for Services Management-$45,944-$45,944
Pension Plan Contributions$34,196$10,988-$45,184
Fees for Services Accounting$30,160$5,950-$36,110
Information Technology$26,618$2,888-$29,506
Conferences and Meetings$23,796--$23,796
Grants to Domestic Individuals$6,035--$6,035
Grants to Domestic Orgs$5,363--$5,363
Insurance$2,784$1,072-$3,856
Fees for Services Legal$3,515--$3,515
Other Expenses$2,186$276-$2,462
Depreciation Depletion$294--$294
Advertising$155--$155
Total Functional Expenses$3,258,849$390,674$0$3,649,523

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$3,657,474
Expenses per Audited Statements$3,649,523
Total Expenses per Form 990$3,649,523
Expenses Not Reported on Form 990$7,951
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
San Francisco Public Health FoundationSan Francisco, CA501(c)(3)Capacity Building$5,363

International Summary

Spending
$1,838,013

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---$601,541
East Asia and the PacificGrantmakingProject Development--$290,959
Europe (Including Iceland and Greenland)GrantmakingProject Development--$160,476
South AmericaGrantmaking---$137,997
Central America and the CaribbeanGrantmakingCapacity Building--$136,689
Middle East and North AfricaGrantmakingCapacity Building--$103,706
Sub-Saharan AfricaProgram Services---$92,764
Russia and the Newly Independent StatesGrantmaking---$52,360
Europe (Including Iceland and Greenland)Program ServicesProject Development--$49,060
East Asia and the PacificProgram ServicesCapacity Building--$47,265
Europe (Including Iceland and Greenland)Program ServicesPublic Hlth Mtg/forum--$33,881
Sub-Saharan AfricaProgram Services---$29,986
North AmericaProgram ServicesPublic Hlth Mtg/forum--$23,608
Europe (Including Iceland and Greenland)Program ServicesCapacity Building--$18,525
East Asia and the PacificProgram ServicesIntl Aids Conference--$18,464
Central America and the CaribbeanProgram ServicesCapacity Building--$14,082
North AmericaProgram ServicesProject Development--$5,700
South AmericaProgram Services---$4,607
North AmericaGrantmakingCapacity Building--$4,520
Europe (Including Iceland and Greenland)Program ServicesProject Development--$4,438
Sub-Saharan AfricaProgram Services---$3,213
South AsiaGrantmaking---$2,072
South AmericaProgram Services---$1,100
Middle East and North AfricaProgram ServicesProject Development--$1,000
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$11,132
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 apla health & wellness, a related organization, for management services provided.

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

Power to appoint members of governing body: apla health & wellness (apla health), a related organization, is entitled to designate a majority of the directors of the organization per the mpact bylaws. The remaining directors are designated by the organization's steering committee, subject to approval by the apla health 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 mpact 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, Lines 15A & 15B

Executive compensation policy: mpact board of directors approves the compensation for the executive director. As part of the review, comparability data of similar type organization is evaluated. The compensation of the ceo and cfo of the related organization, apla health & wellness, 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 party 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
Doing Business As
Mpact

Signing Officer

Name
Robyn Goldman
Title
Treasurer
Signed
2019-10-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
George Ayala
Formed
2014
Legal Domicile
CA
Voting Board Members
9
Independent Board Members
8
Employees
15
Volunteers
65

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 2018, mpact continued partnership with 18 counterpart organizations in africa, south east asia and eastern europe and central asia. In 2019, we reduced the number of partners through a shift in strategy. I.e. From a wide-net orientation to an in-depth orientation. In 2018, we executed sub-contracts and project work plans with 2 counterparts in kenya (ishtar and pema), 2 in kimbabwa (galz and src), 1 in tanzania (chesa), 4 in botswana (bonela, legabibo, rainbow identify and men for health), 2 in vietnam (g-link, lighthouse), 2 in indonesia (gwl-ina, inti muda), 2 in ukraine (liga & alliance global), 1 in tajikistan (equal opportunities in 2017, phhr in 2018) and 2 counterparts in kyrgyzstan (indigo and labrys). In 2019, we continued partnerships with ishtar (kenya), galz (kimbabwa), men for health (botswana), g-link, lighthouse (vietnam), gwl-ina (inti muda), alliance global (ukraine), phhr (tajikistan), and kyrgyz indigo (kyrgyzstan). Mpact designed and implemented a wide range of community-based programs providing funding, technical support and linkage to global advocacy mechanisms. Mpact's technical assistance also include national-level and regional-level trainings on organizational development; pre-exposure prophylaxis; pepfar and global fund, advocacy, community-based participatory action research and stigma-free service delivery for healthcare workers. Additionally, mpact awarded lighthouse (vietnam) and tirz (zimbabwe) through and innovation challenge targeting young leaders from around the world and construed at aids 2018.

Form 990, Part III, Line 4B

Robert carr civil society networks fund: technical assistance focusing 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. Mpact manages a global website and facilitates information exchange through the proactive use of social media as well as coordinating the joint research effort throughout this granting period.

Form 990, Part III, Line 4D

Other program services: in a partnership with the global fund to fight aids, tuberculosis and malaria, mpact provides technical support and resources to strengthen capacity of regional and country-based key population constituencies to more effectively engage in and contribute to the development and implementation and oversight of global fund supported programs. Mpact and the consortium of msm and transgender networks work to support country-level affiliates in effectively engaging global fund and related national aids planning processes, with the following objectives: 1) well-supported key population membership on county-coordinating mechanisms (ccm); 2) stronger engagement in concept note development; 3) development and implementation of hiv-related programs tailored to the needs of men who have sex with men, transgender people and other key populations; 4) ongoing monitoring of program implementation to ensure alignment with normative guidance; and 5) transition and sustainability readiness. We will accomplish these objectives through a series of activities. Mpact and the consortium will focus on 23 countries across 6 regions: asia and the pacific (cambodia, indonesia, nepal, vietnam); central and western africa (cameroon, cote divoire, ghana); eastern africa (botswana, tanzania, zimbabwe); eastern europe and central asia (georgia, kyrgyzstan, moldova); latin america (bolivia, honduras, el salvador, paraguay); and the middle east and north africa (algeria, egypt, mauritania, morocco, tunisia). Egypt, mauritania, morocco, tunisia).

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/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR BEG 11/2018
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IRS990/ProgSrvcAccomActy2Grp/Desc0ROBERT CARR CIVIL SOCIETY NETWORKS FUND (RCNF): MPACT MANAGES SUB-CONTRACTS WITH 9 OTHER NETWORKS AND A FEW CONSULTANTS WORKING AT GLOBAL AND REGIONAL LEVEL 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/Desc0UNDER THE ELTON JOHN AIDS FOUNDATION GRANT, MPACT RAN A PROGRAM TITLED ACT (ADVOCACY AND OTHER COMMUNITY TACTICS TO CHALLENGE BARRIERS TO HIV SERVICES AMONG GAY MEN) IN AFRICA AND THE CARIBBEAN. ACT DIRECTLY ADDRESSES STRUCTURAL BARRIERS TO HIV SERVICES IN AFRICA AND THE CARIBBEAN WITH COMPONENTS FOCUSED ON SAFETY AND SECURITY, MEDIA ENGAGEMENT/SENSITIZATION, AND THE REDUCTION OF STIGMA AND DISCRIMINATION WITHIN HEALTH FACILITIES. MPACT PROVIDED SUB-AWARDS, TRAININGS AND IN-DEPTH TECHNICAL SUPPORT TO COMMUNITY PARTNERS IN BURUNDI, CAMEROON, COTE D'IVOIRE, THE DOMINICAN REPUBLIC, JAMAICA, GHANA, AND ZIMBABWE.
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