Civic Intelligence

The Spahr Center

990 • Fiscal year 2019 • EIN 68-0072470

Jul 01, 2018 to Jun 30, 2019 • Filed on Apr 18, 2020

150 Nellan Avenue Suite 100Corte Madera, CA 94925

(415) 457-2487

Siviq Scores

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

Liabilities / Assets

58th percentile

0.06x

Higher debt load relative to assets than 58% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Liabilities / Revenue

53rd percentile

0.04x

Higher debt load relative to revenue than 53% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Net Margin

38th percentile

-0.3%

Higher net margin than 38% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Top Officer Pay

72nd percentile

$60,677

Higher top officer pay than 72% of similar nonprofits.

Top officer pay equals 6.7% of source-year revenue.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Asset Growth

26th percentile

-4.1%

Faster asset growth than 26% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Revenue Growth

54th percentile

5.9%

Faster revenue growth than 54% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Assets

Down

$561,809

Down $24,129 (-4.1%) from 2018

Net Assets

Down

$529,514

Down $2,818 (-0.5%) from 2018

Liabilities

Down

$32,295

Down $21,311 (-40%) from 2018

Revenue

Up

$905,208

Up $50,410 (+5.9%) from 2018

Expenses

Down

$908,026

Down $83,851 (-8.5%) from 2018

Net Income

Up

-$2,818

Up $134,261 (+98%) from 2018

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2011: $869,271Liabilities 2011: $42,863Net Assets 2011: $826,4082011Assets 2012: $784,391Liabilities 2012: $38,530Net Assets 2012: $745,8612012Assets 2013: $708,300Liabilities 2013: $31,491Net Assets 2013: $676,8092013Assets 2014: $642,742Liabilities 2014: $34,694Net Assets 2014: $608,0482014Assets 2015: $0Liabilities 2015: $0Net Assets 2015: $02015Assets 2016: $715,622Liabilities 2016: $42,666Net Assets 2016: $672,9562016Assets 2017: $714,726Liabilities 2017: $45,315Net Assets 2017: $669,4112017Assets 2018: $585,938Liabilities 2018: $53,606Net Assets 2018: $532,3322018Assets 2019: $561,809Liabilities 2019: $32,295Net Assets 2019: $529,5142019Assets 2020: $651,085Liabilities 2020: $154,176Net Assets 2020: $496,9092020Assets 2021: $776,994Liabilities 2021: $184,290Net Assets 2021: $592,7042021Assets 2022: $686,426Liabilities 2022: $198,340Net Assets 2022: $488,0862022

Highlighted filing

2019

Assets$561,809
Liabilities$32,295
Net Assets$529,514

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $733,990Expenses 2011: $880,644Net Income 2011: -$146,6542011Revenue 2012: $768,137Expenses 2012: $848,684Net Income 2012: -$80,5472012Revenue 2013: $814,127Expenses 2013: $883,179Net Income 2013: -$69,0522013Revenue 2014: $726,258Expenses 2014: $795,019Net Income 2014: -$68,7612014Revenue 2015: $0Expenses 2015: $1,430Net Income 2015: -$1,4302015Revenue 2016: $998,643Expenses 2016: $842,566Net Income 2016: $156,0772016Revenue 2017: $897,657Expenses 2017: $901,202Net Income 2017: -$3,5452017Revenue 2018: $854,798Expenses 2018: $991,877Net Income 2018: -$137,0792018Revenue 2019: $905,208Expenses 2019: $908,026Net Income 2019: -$2,8182019Revenue 2020: $1,071,713Expenses 2020: $1,104,318Net Income 2020: -$32,6052020Revenue 2021: $2,058,873Expenses 2021: $1,963,132Net Income 2021: $95,7412021Revenue 2022: $2,474,217Expenses 2022: $2,578,835Net Income 2022: -$104,6182022

Highlighted filing

2019

Revenue$905,208
Expenses$908,026
Net Income-$2,818
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Apr 18, 2020
Return Version
2018v3.1
Gross Receipts
$905,208
Mission and Program Overview

Mission

To provide Marin County residents the best quality HIV/AIDS services, support, information and education possible.

The Mission of The Spahr Center is to serve, support and empower Marin's LGBTQ community and everyone in the county living with and affected by HIV.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$391,354$330,865▼ $60,489
Pledges and Grants Receivable$132,723$192,215▲ $59,492
Land, Buildings, and Equipment, Net$21,578$22,463▲ $885
Prepaid Expenses and Deferred Charges$29,800$10,058▼ $19,742
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$585,938$561,809▼ $24,129
Other Assets Total$10,483$6,208▼ $4,275
Liabilities
Accounts Payable and Accrued Expenses$53,606$32,295▼ $21,311
Total Liabilities$53,606$32,295▼ $21,311
Net Assets / Fund Balance
Unrestricted Net Assets$532,332$529,514▼ $2,818
Total Net Assets Fund Balance$532,332$529,514▼ $2,818
Total Liabilities and Net Assets / Fund Balance$585,938$561,809▼ $24,129

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$9,981$17,172$27,153
Leasehold Improvements$7,307$19,207$26,514
Other Land Buildings$5,175$2,588$7,763
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Jennifer MaloneExecutive DirectorFT$60,677$60,677

Board Members and Trustees

NameTitle
Whitney HoytPresident
Ruth DellVice President
Andrea DevotoBoard Member
Bryan CohenBoard Member
Robert BeadleBoard Member
Stan SwansonBoard Member
Vicki MartiBoard Member
Marshall GrimesSecretary
Ricardo SeguraTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$886,934
Program Service Revenue
$0
Investment Income
$71
Other Revenue
$18,203
All Other Contributions
$170,657
Change in Net Assets
$-2,818

Audited Revenue Reconciliation

Revenue per Audited Statements
$905,208
Total Revenue per Audited Statements
$905,208
Total Revenue per Form 990
$905,208
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$591,077
Other Expenses$316,949
Total Fundraising Expense$63,969
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$325,718$52,357$36,477$414,552
Other Employee Benefits$56,906$14,030$5,050$75,986
Occupancy$53,742$12,659$6,954$73,355
Current Officers, Directors, Trustees, and Key Employees$7,281$53,396-$60,677
Payroll Taxes$33,439$3,429$2,994$39,862
All Other Expenses$11,173$10,273$1,555$23,001
Fees for Services Accounting-$18,071-$18,071
Insurance$11,861$2,855$1,006$15,722
Office Expenses$3,498$5,089$1,304$9,891
Depreciation Depletion$5,164$676$576$6,416
Other Expenses$10,777$4,643$755$4,643
Interest-$2,833-$2,833
Fees for Services Legal-$125-$125
Advertising$22--$22
Total Functional Expenses$653,010$191,047$63,969$908,026

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$908,026
Total Expenses per Audited Statements$908,026
Total Expenses per Form 990$908,026
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
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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
No

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

Draft 990 was provided to all Board members to review, then the Board Executive Committee addressed comments and questions from Board members, then the Board recommended approval to the full Board, and the Board voted to approve in an email vote.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

The organization monitors and enforces compliance with its Conflict of Interest policy: in practice it does not do business with board members or members of their families.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Governing documents, conflict of interest policy and financial statements are available in response to a verbal or written request received by phone, email, postal mail or in person.

Filing and Contact Details

Filer

Filer Name
The Spahr Center
EIN
68-0072470
Phone
4154572487
Address
150 Nellan Avenue Suite 100, Corte Madera, CA 94925

Signing Officer

Name
Dana Van Gorder
Title
Executive Director
Signed
2020-04-18
Discuss with paid preparer
No

Organization Details

Formed
1984
Legal Domicile
CA
Voting Board Members
9
Independent Board Members
8
Employees
18
Volunteers
24

Preparer

Firm
Dennis L Lorette Acctcy Corp
Address
2131 San Pablo Ave, Pinole, CA 94564
Preparer
Dennis L Lorette
Phone
5107418299
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D: Other Program Services Description

OTHER PROGRAM SERVICES 4: Volunteer services were provided by 11 individuals who provided administrative support at the agency. There were no in-kind qualifying donations for 2019.

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/MissionDesc0The Mission of The Spahr Center is to serve, support and empower Marin's LGBTQ community and everyone in the county living with and affected by HIV.
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IRS990/OtherExpensesGrp/Desc0Program Expenses
IRS990/OtherExpensesGrp/Desc1Consultants /subcontractors
IRS990/OtherExpensesGrp/Desc2Telephone and Utilities
IRS990/OtherExpensesGrp/Desc3Audit
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IRS990/OtherExpensesGrp/FundraisingAmt13646
IRS990/OtherExpensesGrp/FundraisingAmt2755
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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1239
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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt34643
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IRS990/OtherExpensesGrp/ProgramServicesAmt210777
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IRS990/OtherExpensesGrp/TotalAmt114965
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IRS990/OtherRevenueMiscGrp/BusinessCd2900099
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IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt13405
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IRS990/OtherSalariesAndWagesGrp/FundraisingAmt036477
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IRS990/PayrollTaxesGrp/FundraisingAmt02994
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt03429
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IRS990/ProgSrvcAccomActy2Grp/Desc0HIV prevention services include HIV and Hepatitis C Testing; Prep Navigation; syringe access; a food pantry and classroom education. During the year, 200 HIV tests were conducted and 79,000 syringes were exchanged. The food pantry had 1800 visits during the year. Classroom presentations reached over 2000 middle and high school students.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0111404
IRS990/ProgSrvcAccomActy3Grp/Desc0LGBTQ services included mental health counseling; support groups and activities for seniors; a drop-in group for youth; a parent support group for parents of gender fluid and gender questioning youth and classroom presentations. During the year, over 250 seniors participated in groups and activities; drop-in groups had a total attendance of 200; parent groups had a total attendance of 70 and classroom presentations reached several hundred students in the county.
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IRS990ScheduleD/EquipmentGrp/BookValueAmt09981
IRS990ScheduleD/EquipmentGrp/DepreciationAmt017172

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