Civic Intelligence

Naesm Inc.

990 • Fiscal year 2020 • EIN 58-1986941

Jan 01, 2020 to Dec 31, 2020 • Filed on Jun 10, 2021

2140 Martin Luther King Jr DrAtlanta, GA 30310

(404) 691-8880

Siviq Scores

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

Liabilities / Assets

85th percentile

0.61x

Higher debt load relative to assets than 85% of similar nonprofits.

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

Liabilities / Revenue

65th percentile

0.25x

Higher debt load relative to revenue than 65% of similar nonprofits.

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

Net Margin

57th percentile

8.6%

Higher net margin than 57% of similar nonprofits.

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

Top Officer Pay

80th percentile

$131,538

Higher top officer pay than 80% of similar nonprofits.

Top officer pay equals 11.4% of source-year revenue.

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

Asset Growth

92nd percentile

91%

Faster asset growth than 92% of similar nonprofits.

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

Revenue Growth

81st percentile

32%

Faster revenue growth than 81% of similar nonprofits.

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

Assets

Up

$480,508

Up $228,877 (+91%) from 2019

Net Assets

Up

$186,248

Up $99,866 (+116%) from 2019

Liabilities

Up

$294,260

Up $129,011 (+78%) from 2019

Revenue

Up

$1,157,480

Up $279,126 (+32%) from 2019

Expenses

Up

$1,057,614

Up $79,660 (+8.1%) from 2019

Net Income

Up

$99,866

Up $199,466 (+200%) from 2019

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2010: $622,278Liabilities 2010: $611,797Net Assets 2010: $10,4812010Assets 2011: $199,538Liabilities 2011: $163,221Net Assets 2011: $36,3172011Assets 2012: $180,627Liabilities 2012: $60,819Net Assets 2012: $119,8082012Assets 2013: $104,011Liabilities 2013: $70,522Net Assets 2013: $33,4892013Assets 2015: $122,401Liabilities 2015: $44,551Net Assets 2015: $77,8502015Assets 2017: $279,806Liabilities 2017: $101,387Net Assets 2017: $178,4192017Assets 2018: $314,181Liabilities 2018: $128,199Net Assets 2018: $185,9822018Assets 2019: $251,631Liabilities 2019: $165,249Net Assets 2019: $86,3822019Assets 2020: $480,508Liabilities 2020: $294,260Net Assets 2020: $186,2482020Assets 2021: $835,909Liabilities 2021: $633,469Net Assets 2021: $202,4402021Assets 2022: $1,763,191Liabilities 2022: $736,299Net Assets 2022: $1,026,8922022Assets 2023: $1,525,524Liabilities 2023: $399,304Net Assets 2023: $1,126,2202023Assets 2024: $1,594,497Liabilities 2024: $861,343Net Assets 2024: $733,1542024

Highlighted filing

2020

Assets$480,508
Liabilities$294,260
Net Assets$186,248

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $885,7152010Revenue 2011: $564,094Expenses 2011: $531,287Net Income 2011: $32,8072011Revenue 2012: $511,286Expenses 2012: $427,796Net Income 2012: $83,4902012Revenue 2013: $244,198Expenses 2013: $330,517Net Income 2013: -$86,3192013Revenue 2015: $612,548Expenses 2015: $649,201Net Income 2015: -$36,6532015Revenue 2017: $1,371,781Expenses 2017: $1,359,045Net Income 2017: $12,7362017Revenue 2018: $1,126,607Expenses 2018: $1,123,028Net Income 2018: $3,5792018Revenue 2019: $878,354Expenses 2019: $977,954Net Income 2019: -$99,6002019Revenue 2020: $1,157,480Expenses 2020: $1,057,614Net Income 2020: $99,8662020Revenue 2021: $1,433,015Expenses 2021: $1,416,823Net Income 2021: $16,1922021Revenue 2022: $3,605,679Expenses 2022: $2,781,227Net Income 2022: $824,4522022Revenue 2023: $5,036,874Expenses 2023: $4,937,546Net Income 2023: $99,3282023Revenue 2024: $4,553,728Expenses 2024: $4,836,992Net Income 2024: -$283,2642024

Highlighted filing

2020

Revenue$1,157,480
Expenses$1,057,614
Net Income$99,866
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Jun 10, 2021
Return Version
2020v4.1
Gross Receipts
$1,157,480
Mission and Program Overview

Mission

NAESM's mission is to provide local and national leadership addressing the health and wellness issues confronted by Black gay men through advocacy, services and education. for BMSM:VOICES/VOCES and Healthy Relationships;Support groups for HIV+ individuals, young BMSM, and transgenders persons;Mentoring for recently seroconverted HIV + individuals; Houding services for HIV+ individuals: rental and utility assistance,permanent housing;Transportation and food assistance for HIV+individuals; and Case management: assisting with professional development job search, housing, educational assistance, and other resources.

NAESM's mission is to povide local and national leadership,addressing the health & welness issues confronted by black gay men through advocacy,services and education.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$96,628$200,784▲ $104,156
Pledges and Grants Receivable$71,364$121,690▲ $50,326
Savings and Temporary Cash Investments-$70,000-
Land, Buildings, and Equipment, Net$64,392$56,768▼ $7,624
Prepaid Expenses and Deferred Charges$4,614$24,942▲ $20,328
Inventories for Sale or Use$6,324$6,324→ $0
Total Assets$251,631$480,508▲ $228,877
Other Assets Total$8,309$0▼ $8,309
Liabilities
Unsecured Notes Loans Payable-$150,000-
Deferred Revenue$89,109$130,875▲ $41,766
Accounts Payable and Accrued Expenses$63,046$13,385▼ $49,661
Mortgage Notes Payable Secured by Investment Property$13,094$0▼ $13,094
Total Liabilities$165,249$294,260▲ $129,011
Net Assets / Fund Balance
Net Assets With Donor Restrictions$86,382$186,248▲ $99,866
Total Net Assets Fund Balance$86,382$186,248▲ $99,866
Total Liabilities and Net Assets / Fund Balance$251,631$480,508▲ $228,877

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$12,874$34,652-
Equipment$5,284$67,918-
Leasehold Improvements$38,610$28,231-
Other Assets Org$-110,787--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Alvan QuaminaExecutive DirectorFT$131,538$131,538

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$985,926
Program Service Revenue
$171,554
Investment Income
$0
Other Revenue
$0
All Other Contributions
$2,664
Change in Net Assets
$99,866

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,157,480
Total Revenue per Audited Statements
$1,157,480
Total Revenue per Form 990
$1,157,480
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$652,473
Other Expenses$405,141
Total Fundraising Expense$11,418
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$359,587$54,261$10,189$424,037
Current Officers, Directors, Trustees, and Key Employees$131,538$0$0$131,538
Conferences and Meetings$228$105,546$0$105,774
Other Expenses$90,113$1,149$0$91,262
Occupancy$950$63,469$0$64,419
Payroll Taxes$43,787$5,061$1,229$50,077
Other Employee Benefits$42,977$3,844$0$46,821
Fees for Services Management$27,608$0$0$27,608
Depreciation Depletion$0$24,748$0$24,748
Insurance$5,039$15,478$0$20,517
Office Expenses$12,989$6,872$0$19,861
Interest$0$10,755$0$10,755
Fees for Services Accounting$0$8,061$0$8,061
Travel$1,898$439$0$2,337
Total Functional Expenses$721,621$324,575$11,418$1,057,614

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,057,614
Total Expenses per Audited Statements$1,057,614
Total Expenses per Form 990$1,057,614
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Naesm Inc
EIN
58-1986941
Phone
4046918880
Address
2140 MARTIN LUTHER KING JR DR, ATLANTA, GA 30310

Signing Officer

Name
Alvan Quamina
Title
Executive Director
Phone
4046918880
Signed
2021-06-10

Organization Details

Principal Officer
Alvin Quamina
Formed
1990
Legal Domicile
Ga
Voting Board Members
4
Independent Board Members
3
Employees
18
Volunteers
25

Preparer

Firm
O H Plunkett & Co Pc
Address
1800 PEACHTREE ST NW STE 333, ATLANTA, GA 30309
Preparer
Otis H Plunkett
Phone
4043516770
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

Chief executive officer & staff personnel reviews returns

Pt VI, Line 11B

And related supporting documentation along with audited financial statements.

Pt VI, Line 15A

Executive director's compensation is reviewed & approved by board of directors.

Pt VI, Line 12C

Periodical board & staff joint meetings provides a platform fof

Pt VI, Line 12C

For reinforcing compliance policies & procedures.

Pt VI, Line 15B

All compensation is reviewed & approved based on operating budget.

Pt VI, Line 4

Approval by the board of directors to change the reporting period from a fiscal year ending september to the calendar

Pt VI, Line 4

December was unanimously approved.

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IRS990/SavingsAndTempCashInvstGrp/EOYAmt070000
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt01157480
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0872854
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt01121657
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0327705
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt01371781
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt04851477
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt05500
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt04950
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt010450
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/OtherSupportSumAmt00
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IRS990ScheduleA/PublicSupportCY170Pct00.99790
IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportPY170Pct00.99790
IRS990ScheduleA/PublicSupportTotal170Amt04851477
IRS990ScheduleA/PublicSupportTotal509Amt00
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt01157480
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0872854
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt01121657
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0327705
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt01371781
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt04851477
IRS990ScheduleA/TotalSupportAmt04861927
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt05284
IRS990ScheduleD/EquipmentGrp/DepreciationAmt067918
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt073202
IRS990ScheduleD/ExpensesSubtotalAmt01057614
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt038610
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt028231
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt066841
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0110787
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt1-110787
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0DEFERRED TAX ASSETS
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1ACCUMULATED AMORTIZATION
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt012874
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt034652
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt047526
IRS990ScheduleD/RevenueSubtotalAmt01157480
IRS990ScheduleD/TotalBookValueLandBuildingsAmt056768
IRS990ScheduleD/TotalBookValueOtherAssetsAmt00
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IRS990ScheduleD/TotalRevenuePerForm990Amt01157480
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0CHIEF EXECUTIVE OFFICER & STAFF PERSONNEL REVIEWS RETURNS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1AND RELATED SUPPORTING DOCUMENTATION ALONG WITH AUDITED FINANCIAL STATEMENTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2EXECUTIVE DIRECTOR'S COMPENSATION IS REVIEWED & APPROVED BY BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3PERIODICAL BOARD & STAFF JOINT MEETINGS PROVIDES A PLATFORM FOF
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4FOR REINFORCING COMPLIANCE POLICIES & PROCEDURES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ALL COMPENSATION IS REVIEWED & APPROVED BASED ON OPERATING BUDGET.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6APPROVAL BY THE BOARD OF DIRECTORS TO CHANGE THE REPORTING PERIOD FROM A FISCAL YEAR ENDING SEPTEMBER TO THE CALENDAR
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7DECEMBER WAS UNANIMOUSLY APPROVED.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Pt VI, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Pt VI, Line 4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Pt VI, Line 4
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IRS990/SignificantChangeInd0false
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IRS990/StatesWhereCopyOfReturnIsFldCd0GA
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0324575
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0721621
IRS990/TotalFunctionalExpensesGrp/TotalAmt01057614
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0165249
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IRS990/TotalLiabilitiesGrp/BOYAmt0165249
IRS990/TotalLiabilitiesGrp/EOYAmt0294260
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IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt0117023
IRS990/TotalOthProgramServiceRevGrp/UnrelatedBusinessRevenueAmt00
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IRS990/TotalProgramServiceRevenueAmt0171554
IRS990/TotalReportableCompFromOrgAmt0131538
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0171554
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01157480
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt025
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0251631
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0480508
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/FundraisingAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt0439
IRS990/TravelGrp/ProgramServicesAmt01898
IRS990/TravelGrp/TotalAmt02337
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IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt0150000
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02140 MARTIN LUTHER KING
IRS990/USAddress/CityNm0ATLANTA
IRS990/USAddress/StateAbbreviationCd0GA
IRS990/USAddress/ZIPCd030310
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0www.naesm.org
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ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd0FAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd03
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/PersonNm0Alvan Quamina
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Director
ReturnHeader/BusinessOfficerGrp/PhoneNum04046918880
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-06-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0NAESM INC
ReturnHeader/Filer/BusinessNameControlTxt0NAES
ReturnHeader/Filer/EIN0581986941
ReturnHeader/Filer/PhoneNum04046918880
ReturnHeader/Filer/USAddress/AddressLine1Txt02140 MARTIN LUTHER KING JR DR

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.59$0.86$0.73$4.55$4.84$0.28
2023Summary only. Only limited summary data is available for this year.$1.53$0.40$1.13$5.04$4.94$0.10
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.76$0.74$1.03$3.61$2.78$0.82
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.84$0.63$0.20$1.43$1.42$0.02
2020Detailed filing. Detailed filing data is available for this year.$0.48$0.29$0.19$1.16$1.06$0.10
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.25$0.17$0.09$0.88$0.98$0.10
2018Summary only. Only limited summary data is available for this year.$0.31$0.13$0.19$1.13$1.12$0.00
2017Summary only. Only limited summary data is available for this year.$0.28$0.10$0.18$1.37$1.36$0.01
2015Summary only. Only limited summary data is available for this year.$0.12$0.04$0.08$0.61$0.65$0.04
2013Summary only. Only limited summary data is available for this year.$0.10$0.07$0.03$0.24$0.33$0.09
2012Summary only. Only limited summary data is available for this year.$0.18$0.06$0.12$0.51$0.43$0.08
2011Summary only. Only limited summary data is available for this year.$0.20$0.16$0.04$0.56$0.53$0.03
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.62$0.61$0.01$0.89