Civic Intelligence

Rainbow Community Center of Contra Costa County

990 • Fiscal year 2023 • EIN 68-0375857

Jul 01, 2022 to Jun 30, 2023 • Filed on Apr 11, 2024

2380 Salvio Street 301Concord, CA 94520

(925) 692-0090

Siviq Scores

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

Liabilities / Assets

88th percentile

0.63x

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

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

73rd percentile

0.31x

Higher debt load relative to revenue than 73% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

21st percentile

-13%

Higher net margin than 21% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

68th percentile

$101,424

Higher top officer pay than 68% of similar nonprofits.

Top officer pay equals 5.3% of source-year revenue.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

71st percentile

15%

Faster asset growth than 71% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

66th percentile

19%

Faster revenue growth than 66% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

Up

$948,143

Up $121,753 (+15%) from 2022

Net Assets

Down

$353,291

Down $247,620 (-41%) from 2022

Liabilities

Up

$594,852

Up $369,373 (+164%) from 2022

Revenue

Up

$1,927,275

Up $302,896 (+19%) from 2022

Expenses

Up

$2,173,141

Up $401,240 (+23%) from 2022

Net Income

Down

-$245,866

Down $98,344 (-67%) from 2022

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2011: $669,022Liabilities 2011: $112,919Net Assets 2011: $556,1032011Assets 2012: $700,688Liabilities 2012: $103,622Net Assets 2012: $597,0662012Assets 2013: $777,104Liabilities 2013: $69,913Net Assets 2013: $707,1912013Assets 2014: $737,228Liabilities 2014: $16,946Net Assets 2014: $720,2822014Assets 2015: $739,199Liabilities 2015: $121,055Net Assets 2015: $618,1442015Assets 2016: $657,450Liabilities 2016: $107,652Net Assets 2016: $549,7982016Assets 2017: $745,716Liabilities 2017: $98,327Net Assets 2017: $647,3892017Assets 2018: $616,472Liabilities 2018: $61,122Net Assets 2018: $555,3502018Assets 2019: $671,410Liabilities 2019: $162,536Net Assets 2019: $508,8742019Assets 2020: $811,003Liabilities 2020: $237,040Net Assets 2020: $573,9632020Assets 2021: $915,115Liabilities 2021: $156,642Net Assets 2021: $758,4732021Assets 2022: $826,390Liabilities 2022: $225,479Net Assets 2022: $600,9112022Assets 2023: $948,143Liabilities 2023: $594,852Net Assets 2023: $353,2912023Assets 2024: $670,242Liabilities 2024: $435,976Net Assets 2024: $234,2662024Assets 2025: $805,748Liabilities 2025: $351,672Net Assets 2025: $454,0762025

Highlighted filing

2023

Assets$948,143
Liabilities$594,852
Net Assets$353,291

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $766,455Expenses 2011: $765,457Net Income 2011: $9982011Revenue 2012: $1,208,843Expenses 2012: $1,177,742Net Income 2012: $31,1012012Revenue 2013: $1,245,806Expenses 2013: $1,136,566Net Income 2013: $109,2402013Revenue 2014: $941,680Expenses 2014: $997,648Net Income 2014: -$55,9682014Revenue 2015: $1,116,659Expenses 2015: $1,231,159Net Income 2015: -$114,5002015Revenue 2016: $1,118,695Expenses 2016: $1,192,527Net Income 2016: -$73,8322016Revenue 2017: $1,099,702Expenses 2017: $1,038,666Net Income 2017: $61,0362017Revenue 2018: $1,055,329Expenses 2018: $1,168,685Net Income 2018: -$113,3562018Revenue 2019: $1,304,272Expenses 2019: $1,340,895Net Income 2019: -$36,6232019Revenue 2020: $1,618,729Expenses 2020: $1,553,640Net Income 2020: $65,0892020Revenue 2021: $1,819,572Expenses 2021: $1,635,062Net Income 2021: $184,5102021Revenue 2022: $1,624,379Expenses 2022: $1,771,901Net Income 2022: -$147,5222022Revenue 2023: $1,927,275Expenses 2023: $2,173,141Net Income 2023: -$245,8662023Revenue 2024: $1,633,423Expenses 2024: $1,752,448Net Income 2024: -$119,0252024Revenue 2025: $1,494,629Expenses 2025: $1,273,319Net Income 2025: $221,3102025

Highlighted filing

2023

Revenue$1,927,275
Expenses$2,173,141
Net Income-$245,866
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Apr 11, 2024
Return Version
2022v5.0
Gross Receipts
$1,927,275
Mission and Program Overview

Mission

Rainbow builds community and promotes well-being among Lesbian, Gay, Bisexual, Transgender, Queer, Questioning and Intersex (LGBTQI+) persons and our allies though social opportunities, health & wellness services, and awareness programs. Rainbow envisions a society that embraces acceptance, safety and equality for all, regardless of sexual orientation or gender identity. As Rainbow transcends its vision from inclusive to expansive, we will be able to more effectively represent by centering and reaching a wider scope of People of Color, intersectional, and marginalized LGBTQI+ identities. We understand that inclusion, which in meaning and implementation, holds and maintains a power differential, whether or not intentionally set.

To build community and promote well-being among lesbian, gay, bisexual, transgender, queer and questioning persons and our allies.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$230,894$499,272▲ $268,378
Cash and Non-Interest-Bearing Accounts$279,148$316,779▲ $37,631
Investments in Publicly Traded Securities$151,334$0▼ $151,334
Savings and Temporary Cash Investments$133,931$0▼ $133,931
Prepaid Expenses and Deferred Charges$17,732$32,103▲ $14,371
Land, Buildings, and Equipment, Net$7,858$10,890▲ $3,032
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-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$826,390$948,143▲ $121,753
Other Assets Total$5,493$89,099▲ $83,606
Liabilities
Other Liabilities$15,609$498,295▲ $482,686
Accounts Payable and Accrued Expenses$202,509$96,557▼ $105,952
Deferred Revenue$7,361--
Total Liabilities$225,479$594,852▲ $369,373
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$518,401$353,291▼ $165,110
Net Assets With Donor Restrictions$82,510--
Total Net Assets Fund Balance$600,911$353,291▼ $247,620
Total Liabilities and Net Assets / Fund Balance$826,390$948,143▲ $121,753

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$10,890$23,636$34,526
Equipment-$8,101$8,101
Other Assets Org$89,099--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Kiku JohnsonExecutive DirectorFT$101,424$101,424

Board Members and Trustees

NameTitle
Robyn KuslitsPresident
Dee VieriaBoard Member
Jonathan LeeBoard Member
Sara TuckerBoard Member
Denisen HartloveSecretary
JC ChungTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,742,720
Program Service Revenue
$151,765
Investment Income
$5,608
Other Revenue
$27,182
All Other Contributions
$578,135
Change in Net Assets
$-245,866
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,528,881
Other Expenses$635,008
Total Fundraising Expense$80,647
Grants and Similar Amounts Paid$9,252
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,018,757$218,176$45,950$1,282,883
Payroll Taxes$94,924$23,912$4,281$123,117
Fees for Services Other$30,105$72,463$14,368$116,936
Fees for Services Accounting-$102,845-$102,845
Other Employee Benefits$65,090$16,397$2,936$84,423
Office Expenses$48,466$22,441$491$71,398
Occupancy$42,907$21,915$1,963$66,785
Current Officers, Directors, Trustees, and Key Employees-$38,458-$38,458
Information Technology$12,559$9,341$2,481$24,381
Travel$14,386$1,271$268$15,925
Insurance$12,949$1,891$785$15,625
Advertising$4,191$7,299$523$12,013
Grants to Domestic Orgs$9,252--$9,252
Other Expenses$683$831$2,849$4,363
All Other Expenses$432$563$3,358$4,353
Interest$142$3,720$315$4,177
Depreciation Depletion$3,326--$3,326
Total Functional Expenses$1,549,282$543,212$80,647$2,173,141
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
College Park High School BoosPleasant Hill, CA-Promoting acceptance of LGBTQ Youth$6,945
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$27,182
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Crab Feed, Pride etc.$27,182$27,182-$27,182
Total Events$27,182$27,182-$27,182
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
Other Current Liabilities$443,456
Long Term Liabilities$53,602
Credit Cards$1,237
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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, Section B, Line 11B

The tax return is prepared by an outside accounting firm. After completion of said returns, the organization is sent a draft of the tax returns to be reviewed and examined. The organization makes copies of the returns and distributes to those individuals charged with governance. Those individuals at that time can review and if applicable discuss any line items in the return with the accountant who has prepared the return. If all items are found to be acceptable, an authorization is signed and provided to authorize the outside accounting firm to process, sign and provide copies of the returns to be filed (paper or electronically) with the designated governmental agencies. The tax returns are then signed by the organization, stamped and mailed with certified return receipt or the signed form 8879 is provided to the outside accounting firm allowing electronic filing.

Form 990, Part VI, Section B, Line 12C

The conflict of interest policy agreement form is signed by each board member at the meeting preceding the board elections.

Form 990, Part VI, Section B, Line 15A

The Board of Director meet in a series of meetings to review the ED's performance and set a compensation plan based on comparable regional salary rates.

Form 990, Part VI, Section C, Line 18

Federal Tax Returns are available at guidestar.org and charitynavigator.org

Form 990, Part VI, Section C, Line 19

Governing documents are available for public inspection at the principal place of business.The conflict of interest policy and the organization's financial statements are available upon request.

Filing and Contact Details

Filer

Filer Name
Rainbow Community Center
EIN
68-0375857
Phone
9256920090
Address
2380 Salvio Street 301, Concord, CA 94520

Signing Officer

Name
JC Chung
Title
Treasurer
Signed
2024-04-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
JC Chung
Formed
1996
Legal Domicile
CA
Voting Board Members
7
Independent Board Members
6
Employees
29
Volunteers
30

Preparer

Firm
Healy and Associates
Address
1200 CONCORD AVE STE 250, CONCORD, CA 94520
Preparer
Suzanne R Healy
Phone
9256030800
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D

OTHER PROGRAM SERVICES 4: Social and Support Groups Our social and support groups aim to increase a sense of community amongst the LGBTQI+ population and decrease isolation. Our social and support groups include both professionally facilitated and peer-led support groups, recovery groups, and social and activity groups for people with various identities. We host movie nights, game nights, summer picnics, theater outings, and more. OTHER PROGRAM SERVICES 5: Health and Wellness Services Our health and wellness services support the creation of a healthy, flourishing, and vibrant LGBTQI+ community in Contra Costa County. Services include Rapid Testing HIV clinics, safer sex information and supplies, and domestic violence information and support services. OTHER PROGRAM SERVICES 6: Kind Hearts Food Pantry has transitioned to our Supply Train Program The Supply Train Program continues to provide essential services to people living with HIV/AIDS and to LGBTQI+ people over the age of 55. Our weekly Supply Train staff and community volunteers deliver food boxes to the homes of people living with HIV/AIDS and qualifying seniors, and weekly we conduct extensive check in calls with all our seniors, especially those who are sick and cannot leave their homes before sheltering in place. Rainbow is a distribution site for the Senior Food Program, Gleanings Program through the Food Bank of Contra Costa and Solano Counties. Additionally, our community members work with registered dietitians that prescribe nutritional supplements to our HIV positive clients that are enrolled in the Extra Helpings Program. This program was eliminated in August 2023 due to funding. OTHER PROGRAM SERVICES 7: Community Mental Health Services Rainbows mental health counseling program aims to increase the resiliency of our community, help stabilize high-risk people with acute mental illness, and help our community thrive. Rainbow provides culturally competent virtual services, such as Individual Therapy, Partners Counseling, and Family Counseling. We also offer coaching sessions for Mental Health professionals on how to work with LGBTQI+ folx. OTHER PROGRAM SERVICES 8: Houseless Transitional Youth Program (HTYP) This program benefits LGBTQI+ youth and young adults from age 12 to 24 who are experiencing houselessness, have been victims of violence, and are in crisis. Client services offered through HTYP are as follows: temporary housing, by providing youth 18 and up with hotel vouchers,furniture,transportation, relocation funds, food,employment, clothing,medication and lock/ window safety. Offers emergency housing to youth that are homeless, at imminent risk of houselessness, and supports their efforts to locate affordable and sustainable housing, and supportive housing. The program supports the whole person by also providing clinical services, (therapy) youth groups continumn of services by following up with youth after they have achieved permanent housing. A HTYP community member shared, If it wasnt for getting in touch with Rainbow I would have killed myself, to be honest. I wouldnt be alive today. Im truly grateful to them for my lifeto be able to speak, to eat, to have a job, to give back to the community that I love and that Im so passionate about.Thats how Rainbow has changed my life: Im still living. Marie, age 24 OTHER PROGRAM SERVICES 9: HIV Prevention ProgramThis program consists of various types of outreach that include social media promotion, HIV+ support groups, social groups and special events that have a focus on male identified people of color and Spanish speaking communities in Contra Costa County. OTHER PROGRAM SERVICES 10: Training, Professional Development & CurriculumWe envision a world where LGBTQI+ peoples dignity is honored and respected in every part of the public and private spheres in which they contribute to society and encounter others. Rainbow facilitates responsive, interactive, hands on, minds on, hearts on learning experiences for all o

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IRS990/MissionDesc0Rainbow builds community and promotes well-being among Lesbian, Gay, Bisexual, Transgender, Queer, Questioning and Intersex (LGBTQI+) persons and our allies though social opportunities, health & wellness services, and awareness programs. Rainbow envisions a society that embraces acceptance, safety and equality for all, regardless of sexual orientation or gender identity. As Rainbow transcends its vision from inclusive to expansive, we will be able to more effectively represent by centering and reaching a wider scope of People of Color, intersectional, and marginalized LGBTQI+ identities. We understand that inclusion, which in meaning and implementation, holds and maintains a power differential, whether or not intentionally set.
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IRS990/OtherExpensesGrp/FundraisingAmt12849
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt01221
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1468
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IRS990/OtherExpensesGrp/ProgramServicesAmt3683
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IRS990/OtherExpensesGrp/TotalAmt113978
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IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0218176
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01018757
IRS990/OtherSalariesAndWagesGrp/TotalAmt01282883
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IRS990/PayrollTaxesGrp/FundraisingAmt04281
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt023912
IRS990/PayrollTaxesGrp/ProgramServicesAmt094924
IRS990/PayrollTaxesGrp/TotalAmt0123117
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0230894
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0499272
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IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt017732
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt032103
IRS990/PrincipalOfficerNm0JC Chung
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0624100
IRS990/ProgramServiceRevenueGrp/Desc0Fees and other revenue
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0151765
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0151765
IRS990/ProgSrvcAccomActy2Grp/Desc0Youth Programs Fostering a positive self-identity for all LGBTQI+ youth and young adults ages 11-25, Rainbow offers structured programs, youth mentoring, social activities, and virtual drop-in youth spaces. Our youth programs help address internalized homophobia, promote resilience, and help youth decide when and how to more safely and bravely disclose their gender identities and sexual orientation. Our youth program has proudly offered a variety of activities, including game nights, movie nights, hot topics discussions, quarterly youth dances, field trips, and more. Additionally, Rainbow continues to provide a support group for parents/guardians of Transgender/Gender Nonconforming (TGNC) children ages 11 and younger, while the TGNC children participate in a concurrent activity-based social group, all virtually.
IRS990/ProgSrvcAccomActy3Grp/Desc0Senior Services Rainbows senior program provides a safe space for LGBTQI+ seniors to gather, socialize, and create a supportive community. LGBTQI+ seniors are more likely than their straight peers to be isolated, so we aim to increase support, help address internalized homophobia and shame, and ensure seniors have access to a supportive network of peers. Activities include senior lunches, social groups, youth/senior events, and social outings.
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IRS990/PYOtherExpensesAmt0527754
IRS990/PYOtherRevenueAmt021349
IRS990/PYProgramServiceRevenueAmt0129312
IRS990/PYRevenuesLessExpensesAmt0-147522
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IRS990/PYTotalExpensesAmt01771901
IRS990/PYTotalRevenueAmt01624379
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IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt01473718
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt01174827
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IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt011219
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IRS990ScheduleA/InvestmentIncomePYPct00.00530
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IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Deposits
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1RIGHT OF USE ASSET: PREMISES
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2443456
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Credit Cards
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Long Term Liabilities
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2Other Current Liabilities
IRS990ScheduleD/TotalBookValueLandBuildingsAmt010890
IRS990ScheduleD/TotalBookValueOtherAssetsAmt089099

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.81$0.35$0.45$1.49$1.27$0.22
2024Detailed filing. Detailed filing data is available for this year.$0.67$0.44$0.23$1.63$1.75$0.12
2023Detailed filing. Detailed filing data is available for this year.$0.95$0.59$0.35$1.93$2.17$0.25
2022Detailed filing. Detailed filing data is available for this year.$0.83$0.23$0.60$1.62$1.77$0.15
2021Detailed filing. Detailed filing data is available for this year.$0.92$0.16$0.76$1.82$1.64$0.18
2020Detailed filing. Detailed filing data is available for this year.$0.81$0.24$0.57$1.62$1.55$0.07
2019Detailed filing. Detailed filing data is available for this year.$0.67$0.16$0.51$1.30$1.34$0.04
2018Detailed filing. Detailed filing data is available for this year.$0.62$0.06$0.56$1.06$1.17$0.11
2017Detailed filing. Detailed filing data is available for this year.$0.75$0.10$0.65$1.10$1.04$0.06
2016Detailed filing. Detailed filing data is available for this year.$0.66$0.11$0.55$1.12$1.19$0.07
2015Detailed filing. Detailed filing data is available for this year.$0.74$0.12$0.62$1.12$1.23$0.11
2014Detailed filing. Detailed filing data is available for this year.$0.74$0.02$0.72$0.94$1.00$0.06
2013Summary only. Only limited summary data is available for this year.$0.78$0.07$0.71$1.25$1.14$0.11
2012Summary only. Only limited summary data is available for this year.$0.70$0.10$0.60$1.21$1.18$0.03
2011Summary only. Only limited summary data is available for this year.$0.67$0.11$0.56$0.77$0.77$0.00