Civic Intelligence

The Global Forum on Msm & Hiv (Msmgf)

990 • Fiscal year 2020 • EIN 47-1065461

Jul 01, 2019 to Jun 30, 2020 • Filed on Dec 21, 2020

4096 Piedmont Ave 720Oakland, CA 94611

(510) 849-6311

Siviq Scores

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

Liabilities / Assets

88th percentile

0.73x

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

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

63rd percentile

0.24x

Higher debt load relative to revenue than 63% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Net Margin

29th percentile

-4.3%

Higher net margin than 29% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

94th percentile

$275,338

Higher top officer pay than 94% of similar nonprofits.

Top officer pay equals 7.8% of source-year revenue.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Asset Growth

4th percentile

-24%

Faster asset growth than 4% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

41st percentile

-3.6%

Faster revenue growth than 41% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Assets

Down

$1,150,925

Down $358,590 (-24%) from 2019

Net Assets

Down

$308,663

Down $149,514 (-33%) from 2019

Liabilities

Down

$842,262

Down $209,076 (-20%) from 2019

Revenue

Down

$3,516,758

Down $132,314 (-3.6%) from 2019

Expenses

Up

$3,666,272

Up $16,749 (+0.5%) from 2019

Net Income

Down

-$149,514

Down $149,063 (-33052%) from 2019

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

2020

Assets$1,150,925
Liabilities$842,262
Net Assets$308,663

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

2020

Revenue$3,516,758
Expenses$3,666,272
Net Income-$149,514
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
Dec 21, 2020
Return Version
2019v5.1
Gross Receipts
$3,516,758
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$872,862$797,554▼ $75,308
Pledges and Grants Receivable$567,974$304,570▼ $263,404
Prepaid Expenses and Deferred Charges$17,932$29,669▲ $11,737
Accounts Receivable$39,722$8,107▼ $31,615
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$1,509,515$1,150,925▼ $358,590
Other Assets Total$11,025$11,025→ $0
Liabilities
Deferred Revenue$784,360$611,700▼ $172,660
Accounts Payable and Accrued Expenses$255,846$229,119▼ $26,727
Other Liabilities$11,132$1,443▼ $9,689
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$1,051,338$842,262▼ $209,076
Net Assets / Fund Balance
Net Assets With Donor Restrictions$794,549$721,536▼ $73,013
Net Assets Without Donor Restrictions$-336,372$-412,873▼ $76,501
Total Net Assets Fund Balance$458,177$308,663▼ $149,514
Total Liabilities and Net Assets / Fund Balance$1,509,515$1,150,925▼ $358,590

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$0$1,764$1,764
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
George AyalaExecutive DirectorFT$169,504$22,997$192,501
Mohan SundararajDirect of Pub. Hlth & ProgramsFT$116,964$14,077$131,041

Board Members and Trustees

NameTitle
Jorge SaavedraBoard Chair Elect Beg 05/2020
Donald BaxterChair
Othoman MelloukVice Chair
Daniyar OrsekovDirector
John KashihaDirector
Peter PerkowskiDirector
Sean HowellDirector
Najeeb FokeerbuxDirector Beg 05/2020
Carlos Garcia De LeonDirector End 05/2020
Julian Boghos KerboghoSecretary
Robyn GoldmanTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$3,435,362
Program Service Revenue
$81,367
Investment Income
$29
Other Revenue
$0
All Other Contributions
$3,435,362
Change in Net Assets
$-149,514

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,516,758
Revenue Not Reported on Form 990
$17,168
Total Revenue per Audited Statements
$3,533,926
Total Revenue per Form 990
$3,516,758
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$1,636,277
Salaries, Compensation, and Employee Benefits$1,415,103
Other Expenses$614,892
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Foreign Grants$1,615,401--$1,615,401
Other Salaries and Wages$721,171$260,191-$981,362
Fees for Services Other$294,814--$294,814
Current Officers, Directors, Trustees, and Key Employees$192,501--$192,501
Other Employee Benefits$75,882$28,482-$104,364
Travel$91,542$4,030-$95,572
Payroll Taxes$68,353$18,794-$87,147
Occupancy$62,205$20,521-$82,726
Pension Plan Contributions$36,321$13,408-$49,729
Fees for Services Management-$41,249-$41,249
Fees for Services Accounting$29,120$6,750-$35,870
Office Expenses$27,710--$27,710
Information Technology$19,071$2,771-$21,842
Grants to Domestic Orgs$17,625--$17,625
Insurance$225$3,370-$3,595
Conferences and Meetings$3,508--$3,508
Grants to Domestic Individuals$3,251--$3,251
Advertising$2,074--$2,074
Fees for Services Legal$400$20-$420
Other Expenses$253$160-$253
Total Functional Expenses$3,266,526$399,746$0$3,666,272

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$3,683,440
Expenses per Audited Statements$3,666,272
Total Expenses per Form 990$3,666,272
Expenses Not Reported on Form 990$17,168
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
San Francisco Public Health FoundationSan Francisco, CA501(c)(3)Capacitty Building$17,625

International Summary

Spending
$1,842,070

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---$632,249
East Asia and the PacificGrantmakingHiv 2020--$405,159
Europe (Including Iceland and Greenland)GrantmakingPublic Health Fora--$161,285
South AmericaGrantmaking---$160,894
Sub-Saharan AfricaProgram Services---$109,003
Middle East and North AfricaGrantmakingProject Development--$106,803
Central America and the CaribbeanGrantmakingCapacity Building--$81,553
Russia and the Newly Independent StatesGrantmaking---$63,961
Sub-Saharan AfricaProgram Services---$29,255
East Asia and the PacificProgram ServicesProject Development--$16,659
Europe (Including Iceland and Greenland)Program ServicesCapacity Building--$13,086
East Asia and the PacificProgram ServicesCapacity Building--$12,250
North AmericaProgram ServicesProject Development--$10,420
North AmericaProgram ServicesCapacity Building--$9,750
East Asia and the PacificProgram ServicesProject Development--$8,878
South AmericaProgram Services---$5,600
Middle East and North AfricaProgram ServicesHiv 2020--$5,230
North AmericaGrantmakingPublic Health Fora--$3,497
Europe (Including Iceland and Greenland)Program ServicesHiv 2020--$2,471
Europe (Including Iceland and Greenland)Program ServicesProject Development--$2,116
Central America and the CaribbeanProgram ServicesCapacity Building--$1,326
North AmericaProgram Services---$443
South AmericaProgram Services---$182
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$1,443
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 35% controlled entity
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
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, Line 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 its respective board of directors, without participation of interested parties. As part of the review, comparability data of similar type organizations is evaluated. The process is then documented by its 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 member robyn goldman receives compensation from related party apla health & wellness for her services as cfo of the organization. No compensation is received for her services as board member 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
4096 PIEDMONT AVE 720, OAKLAND, CA 94611
Doing Business As
Mpact

Signing Officer

Name
Robyn Goldman
Title
Treasurer
Signed
2020-12-21
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Robyn Goldman
Formed
2014
Legal Domicile
CA
Voting Board Members
10
Independent Board Members
9
Employees
14
Volunteers
37

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 2020, mpact continued partnerships with 14 counterpart organizations in africa, south east asia and eastern europe and central asia. In 2020, we executed partnerships with ishtar and maaygo (kenya), galz and src (zimbabwe), ceperhg (ghana), cedep (malawi), affirmative action(cameroon), men for health (botswana), g-link, lighthouse (vietnam), gwl-ina, inti muda (indonesia), alliance global (ukraine), and phhr (tajikistan). Mpact designed and implemented a wide range of community-based programs providing funding, technical support and linkage to global advocacy mechanisms. Mpacts technical assistance also included 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 conducted virtual training for healthcare providers in kenya, botswana, tanzania and zimbabwe.

Form 990, Part III, Line 4B

Robert carr 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 4C

Elton john aids foundation: advocacy and other community tactics (project act) is a 2-year demonstration project to reduce stigma and discrimination and eliminate violence impeding access to hiv health care for gay and bisexual men and transgender women. Funded by the elton john aids foundation through its lgbt fund and led by mpact global action for gay mens health and rights, based in oakland, california, usa, the project pilot-tested community-led advocacy initiatives in seven african and caribbean countries: burundi, cameroon, cote divoire, dominican republic.

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 d'ivoire, 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/ActivityOrMissionDesc0TO 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.
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IRS990/Form990PartVIISectionAGrp/TitleTxt1EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECT OF PUB. HLTH & PROGRAMS
IRS990/Form990PartVIISectionAGrp/TitleTxt3CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt4VICE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt5SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR END 05/2020
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR BEG 05/2020
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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 FUND (RCF): MPACT MANAGES SUB-CONTRACTS WITH 4 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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