Civic Intelligence

Harm Reduction Services Inc.

990 • Fiscal year 2021 • EIN 68-0300656

Jul 01, 2020 to Jun 30, 2021 • Filed on May 12, 2022

2800 Stockton BlvdSacramento, CA 95817

(916) 456-4849

Siviq Scores

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

Liabilities / Assets

56th percentile

0.10x

Higher debt load relative to assets than 56% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

40th percentile

0.05x

Higher debt load relative to revenue than 40% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Net Margin

20th percentile

-4.3%

Higher net margin than 20% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

52nd percentile

$61,594

Higher top officer pay than 52% of similar nonprofits.

Top officer pay equals 4.1% of source-year revenue.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Asset Growth

26th percentile

-0.2%

Faster asset growth than 26% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

78th percentile

56%

Faster revenue growth than 78% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Assets

Down

$689,498

Down $1,496 (-0.2%) from 2020

Net Assets

Down

$620,204

Down $64,823 (-9.5%) from 2020

Liabilities

Up

$69,294

Up $63,327 (+1061%) from 2020

Revenue

Up

$1,492,738

Up $534,124 (+56%) from 2020

Expenses

Up

$1,557,561

Up $620,204 (+66%) from 2020

Net Income

Down

-$64,823

Down $86,080 (-405%) from 2020

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2011: $80,351Liabilities 2011: $14,560Net Assets 2011: $65,7912011Assets 2012: $120,706Liabilities 2012: $28,165Net Assets 2012: $92,5412012Assets 2013: $137,745Liabilities 2013: $167Net Assets 2013: $137,5782013Assets 2014: $129,606Liabilities 2014: $541Net Assets 2014: $129,0652014Assets 2015: $221,892Liabilities 2015: $19,964Net Assets 2015: $201,9282015Assets 2016: $351,853Liabilities 2016: $15,195Net Assets 2016: $336,6582016Assets 2017: $540,715Liabilities 2017: $7,138Net Assets 2017: $533,5772017Assets 2018: $614,019Liabilities 2018: $6,757Net Assets 2018: $607,2622018Assets 2019: $769,910Liabilities 2019: $25,631Net Assets 2019: $744,2792019Assets 2020: $690,994Liabilities 2020: $5,967Net Assets 2020: $685,0272020Assets 2021: $689,498Liabilities 2021: $69,294Net Assets 2021: $620,2042021Assets 2022: $741,782Liabilities 2022: $113,958Net Assets 2022: $627,8242022Assets 2023: $877,147Liabilities 2023: $146,910Net Assets 2023: $730,2372023Assets 2024: $757,211Liabilities 2024: $124,585Net Assets 2024: $632,6262024

Highlighted filing

2021

Assets$689,498
Liabilities$69,294
Net Assets$620,204

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $223,573Expenses 2011: $204,176Net Income 2011: $19,3972011Revenue 2012: $268,178Expenses 2012: $241,428Net Income 2012: $26,7502012Revenue 2013: $331,639Expenses 2013: $305,924Net Income 2013: $25,7152013Revenue 2014: $374,807Expenses 2014: $363,998Net Income 2014: $10,8092014Revenue 2015: $524,057Expenses 2015: $485,139Net Income 2015: $38,9182015Revenue 2016: $690,319Expenses 2016: $572,479Net Income 2016: $117,8402016Revenue 2017: $678,140Expenses 2017: $622,810Net Income 2017: $55,3302017Revenue 2018: $855,187Expenses 2018: $779,667Net Income 2018: $75,5202018Revenue 2019: $1,045,592Expenses 2019: $1,006,644Net Income 2019: $38,9482019Revenue 2020: $958,614Expenses 2020: $937,357Net Income 2020: $21,2572020Revenue 2021: $1,492,738Expenses 2021: $1,557,561Net Income 2021: -$64,8232021Revenue 2022: $1,487,635Expenses 2022: $1,480,014Net Income 2022: $7,6212022Revenue 2023: $2,040,802Expenses 2023: $1,938,389Net Income 2023: $102,4132023Revenue 2024: $1,965,174Expenses 2024: $2,062,785Net Income 2024: -$97,6112024

Highlighted filing

2021

Revenue$1,492,738
Expenses$1,557,561
Net Income-$64,823
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
May 12, 2022
Return Version
2020v4.0
Gross Receipts
$1,492,738
Mission and Program Overview

Mission

OUTREACH SERVICES

Our mission is to improve the health and wellbeing of people affected by drug use in Sacramento and surrounding areas, to increase access to health care, empower people to protect themselves, and educate each other to reduce harm in our communities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$458,291$441,801▼ $16,490
Pledges and Grants Receivable-$119,927-
Accounts Receivable$109,943$0▼ $109,943
Land, Buildings, and Equipment, Net$85,651$64,149▼ $21,502
Prepaid Expenses and Deferred Charges$13,655$27,684▲ $14,029
Inventories for Sale or Use$23,454$23,454→ $0
Savings and Temporary Cash Investments-$12,483-
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-
Total Assets$690,994$689,498▼ $1,496
Other Assets Total-$0-
Liabilities
Other Liabilities-$63,056-
Accounts Payable and Accrued Expenses$5,967$6,238▲ $271
Total Liabilities$5,967$69,294▲ $63,327
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$496,878$509,207▲ $12,329
Net Assets With Donor Restrictions$188,149$110,997▼ $77,152
Total Net Assets Fund Balance$685,027$620,204▼ $64,823
Total Liabilities and Net Assets / Fund Balance$690,994$689,498▼ $1,496

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$64,149$82,932$147,081
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Liane BrucksteinDirector Fin & OpsFT$61,594$61,594

Board Members and Trustees

NameTitle
Glenn BackesChairman
Annie ChouVice Chair
Alicia AgnoliDirector
Anthoney LewDirector
Dee ChavezDirector
Ava AsherTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,492,738
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$1,492,738
Change in Net Assets
$-64,823

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Drugs and Medical Supplies1$416,193Fair Market Value (FMV)
Total Noncash Contributions1$416,193-

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,492,738
Total Revenue per Audited Statements
$1,492,738
Total Revenue per Form 990
$1,492,738
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$960,504
Salaries, Compensation, and Employee Benefits$597,057
Total Fundraising Expense$10,116
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$430,999$17,188$7,881$456,068
Travel$67,383$440-$67,823
Current Officers, Directors, Trustees, and Key Employees$58,209$2,321$1,064$61,594
Payroll Taxes$43,247$5,526$730$49,503
Fees for Services Other$38,990$9,410-$48,400
Other Employee Benefits$22,137$2,830$374$25,341
Insurance$3,498$21,270-$24,768
Depreciation Depletion$18,386$3,116-$21,502
Occupancy$15,744$5,298-$21,042
Fees for Services Accounting$10,436$2,518-$12,954
Other Expenses$8,378$9,400-$8,378
All Other Expenses$2,660$3,776-$6,436
Pension Plan Contributions$3,976$508$67$4,551
Total Functional Expenses$1,456,247$91,198$10,116$1,557,561

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,557,561
Total Expenses per Audited Statements$1,557,561
Total Expenses per Form 990$1,557,561
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-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Funds Held for Others$63,056
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
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

At least one member of the board of directors and the executive director reviews 990 before signing and mailing.

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

Annually the conflict of interest policy is reviewed and signed by each member of the board of directors. New members must sign the policy also before serving on the board.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

Annually the board of directors reviews comparable information for the geographical area, from the nonprofit sector, performance, budgetary restraints and other information available on the internet. The board review and sets the compensation then documents in minutes.

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

Annually the executive director reviews comparable information for the geographical area, from the nonprofit sector, performance, budgetary restraints and other information available on the internet.

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

Documents are available to grantors and potential grantors upon request.

Filing and Contact Details

Filer

Filer Name
Harm Reduction Services Inc
EIN
68-0300656
Phone
9164564849
Address
2800 Stockton Blvd, Sacramento, CA 95817

Signing Officer

Name
Liane Bruckstein
Title
Executive Director
Signed
2022-05-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Liane Bruckstein
Formed
1993
Legal Domicile
CA
Voting Board Members
6
Independent Board Members
6
Employees
21
Volunteers
5

Preparer

Firm
Williams & Olds Professional Corp
Address
900 UNIVERSITY AVENUE SUITE 100, SACRAMENTO, CA 95825
Preparer
Steven J Olds CPA
Phone
9168581680
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

Uncertainty in Income Taxes: The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires HRS to report information regarding its exposure to various tax positions taken by HRS. HRS has determined whether any tax positions have met the recognition threshold and have measured the exposure to those tax positions. Management believes that HRS has adequately addressed all relevant tax positions and that there are no unrecorded tax liabilities. Federal and state tax authorities generally have the right to examine and audit the previous three years of tax returns filed. Any interest or penalties assessed to HRS are recorded in operating expenses. No interest or penalties from federal or state tax authorities were recorded in the accompanying financial statements.

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IRS990/Desc0HRS currently provides the following programs for the local community:COLLABORATION & FUNDING - HRS Serves on several boards and collaborations including HIV Planning Council, Public Health Advisory Board, Sacramento Workgroup to Improve Sex Health, and Stockton Blvd. Partnership. HRS serves as a training entity for pre and post graduate students of public health and the medical field on hard-to-reach populations in partnership with Sacramento State University, UC Davis School of Medicine, and several other community based organizations. HRS works in close collaboration with the Sacramento County Dept of Public Health on both their disease testing programs and Ryan White Medical Case Management. HRS has also been a partner with UCSF and UCD in service learning projects and research about the populations served.PROGRAMS - HRS has several programs which serve high risk individuals across Sacramento County and some outlying areas of Placer, Yolo, and El Dorado counties. HRS serves homeless, substance using, mentally ill, LGBTQ, sex workers, and high risk youth. HRS programs are: Ryan White Medical Case Management assisting HIV+ individuals in accessing medical and social services. Serves over 75 people per year.HIV and Hepatitis C Testing - Mobile testing services provided throughout Sacramento County using our mobile testing unit. All staff are State Certified Disease Test Counselors through the State Office of AIDS. Testing is provided in settings where people are already at, making it more accessible to them. All people who test positive are referred to our case managers who assist them in accessing services. HRS tests the highest risk populations of injection drug users, sex workers, and formerly incarcerated. Serves over 1,000 people per year.STD Testing - HRS provides mobile Chlamydia and Gonorrhea testing for people through a partnership with Sacramento County Primary Care lab. All tests are processed through the County lab and HRS assists individuals in getting connected to treatment and primary care. Serves over 300 people per year.Safe Points Syringe Exchange - HRS offers syringe exchange services in the office as well as through street outreach. We collect used syringes and dispose of them through proper disposal company. We issue sterile syringes and other safer injection supplies to decrease people's chances of contracting infectious diseases and other complications such as abscesses. People are offered several options of basic first aid supplies, hygiene items, and injection supplies. HRS works mostly off donations for this program but does also have the support of some local foundations including Cares Foundation. Serves over 5,000 people per year.Education Response and Access - High risk substance users are the focus with this program. There is a constant increase in people accessing syringe exchange as the opiate addiction population grows. We have targeted outreach for this population specifically focusing on safer practices, abscess avoidance, vein care, and connection to substance use treatment services. Serves over 200 people per year.Opiate Overdose Prevention and Response Training Program - In response to overdose becoming the leading cause of accidental death in the U.S., HRS now has a program that trains opiate users and their friends and family on how to recognize and respond to an overdose using 911, rescue breathing, Naloxone administration, and recovery position. Recent law changes have allowed HRS to provide these services. Serves 500 people per year.Joan Viteri Memorial Clinic - HRS partners with the UC Davis School of Medicine to provide free basic medical care on Saturdays at our satellite clinic location. The clinic specializes in serving our populations of substance users, sex workers, and other high risk individuals. Serves over 1,200 people per year.
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IRS990/MissionDesc0Our mission is to improve the health and wellbeing of people affected by drug use in Sacramento and surrounding areas, to increase access to health care, empower people to protect themselves, and educate each other to reduce harm in our communities.We offer a non-judgmental, non-threatening delivery of public health-centered services and resources. Services include but are not limited to Medical Case Management, HIV/Hep C Testing, Syringe Exchange, and much more. We have a genuine passion for promoting health and hope without limits for all people through Harm Reduction, so all of our services are free and strictly confidential.Harm Reduction is grounded in justice and human rights; it focuses on positive change and on working with people without judgment, or discrimination. It is the belief that making practical, safer, and realistic steps towards reducing ones harm will create long term positive change in individuals. The primary goal of harm reduction is to reduce the negative effec
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Uncertainty in Income Taxes: The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires HRS to report information regarding its exposure to various tax positions taken by HRS. HRS has determined whether any tax positions have met the recognition threshold and have measured the exposure to those tax positions. Management believes that HRS has adequately addressed all relevant tax positions and that there are no unrecorded tax liabilities. Federal and state tax authorities generally have the right to examine and audit the previous three years of tax returns filed. Any interest or penalties assessed to HRS are recorded in operating expenses. No interest or penalties from federal or state tax authorities were recorded in the accompanying financial statements.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0At least one member of the board of directors and the executive director reviews 990 before signing and mailing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Annually the conflict of interest policy is reviewed and signed by each member of the board of directors. New members must sign the policy also before serving on the board.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Annually the board of directors reviews comparable information for the geographical area, from the nonprofit sector, performance, budgetary restraints and other information available on the internet. The board review and sets the compensation then documents in minutes.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Annually the executive director reviews comparable information for the geographical area, from the nonprofit sector, performance, budgetary restraints and other information available on the internet.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Documents are available to grantors and potential grantors upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.76$0.12$0.63$1.97$2.06$0.10
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.88$0.15$0.73$2.04$1.94$0.10
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.74$0.11$0.63$1.49$1.48$0.01
2021Detailed filing. Detailed filing data is available for this year.$0.69$0.07$0.62$1.49$1.56$0.06
2020Detailed filing. Detailed filing data is available for this year.$0.69$0.01$0.69$0.96$0.94$0.02
2019Detailed filing. Detailed filing data is available for this year.$0.77$0.03$0.74$1.05$1.01$0.04
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.61$0.01$0.61$0.86$0.78$0.08
2017Detailed filing. Detailed filing data is available for this year.$0.54$0.01$0.53$0.68$0.62$0.06
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.35$0.02$0.34$0.69$0.57$0.12
2015Detailed filing. Detailed filing data is available for this year.$0.22$0.02$0.20$0.52$0.49$0.04
2014Summary only. Only limited summary data is available for this year.$0.13$0.00$0.13$0.37$0.36$0.01
2013Summary only. Only limited summary data is available for this year.$0.14$0.00$0.14$0.33$0.31$0.03
2012Summary only. Only limited summary data is available for this year.$0.12$0.03$0.09$0.27$0.24$0.03
2011Summary only. Only limited summary data is available for this year.$0.08$0.01$0.07$0.22$0.20$0.02