Civic Intelligence

Transformca

990 • Fiscal year 2016 • EIN 72-1521579

Jan 01, 2016 to Dec 31, 2016 • Filed on Aug 29, 2017

436 14th Street No 600Oakland, CA 94612

(510) 740-3150

Siviq Scores

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

Liabilities / Assets

55th percentile

0.14x

Higher debt load relative to assets than 55% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

50th percentile

0.11x

Higher debt load relative to revenue than 50% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Net Margin

11th percentile

-31%

Higher net margin than 11% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

79th percentile

$130,810

Higher top officer pay than 79% of similar nonprofits.

Top officer pay equals 5.1% of source-year revenue.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Asset Growth

4th percentile

-28%

Faster asset growth than 4% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

11th percentile

-30%

Faster revenue growth than 11% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

Down

$1,971,106

Down $760,790 (-28%) from 2015

Net Assets

Down

$1,701,212

Down $780,144 (-31%) from 2015

Liabilities

Up

$269,894

Up $19,354 (+7.7%) from 2015

Revenue

Down

$2,553,984

Down $1,076,742 (-30%) from 2015

Expenses

Down

$3,334,128

Down $176,296 (-5.0%) from 2015

Net Income

Down

-$780,144

Down $900,446 (-748%) from 2015

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2011: $2,656,397Liabilities 2011: $206,383Net Assets 2011: $2,450,0142011Assets 2012: $3,343,363Liabilities 2012: $217,626Net Assets 2012: $3,125,7372012Assets 2013: $2,711,646Liabilities 2013: $158,728Net Assets 2013: $2,552,9182013Assets 2014: $2,540,386Liabilities 2014: $179,332Net Assets 2014: $2,361,0542014Assets 2015: $2,731,896Liabilities 2015: $250,540Net Assets 2015: $2,481,3562015Assets 2016: $1,971,106Liabilities 2016: $269,894Net Assets 2016: $1,701,2122016Assets 2017: $2,065,887Liabilities 2017: $273,978Net Assets 2017: $1,791,9092017Assets 2018: $2,127,617Liabilities 2018: $231,534Net Assets 2018: $1,896,0832018Assets 2019: $2,340,010Liabilities 2019: $314,724Net Assets 2019: $2,025,2862019Assets 2020: $2,583,705Liabilities 2020: $407,347Net Assets 2020: $2,176,3582020Assets 2021: $2,371,577Liabilities 2021: $224,444Net Assets 2021: $2,147,1332021Assets 2022: $4,402,428Liabilities 2022: $1,599,686Net Assets 2022: $2,802,7422022Assets 2023: $2,647,793Liabilities 2023: $1,369,037Net Assets 2023: $1,278,7562023Assets 2024: $2,083,724Liabilities 2024: $1,337,330Net Assets 2024: $746,3942024

Highlighted filing

2016

Assets$1,971,106
Liabilities$269,894
Net Assets$1,701,212

Operations Trend

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

$4.0M$2.0M$0-$2.0MExpenses 2011: $3,094,0652011Expenses 2012: $3,050,2792012Revenue 2013: $2,799,472Expenses 2013: $3,372,291Net Income 2013: -$572,8192013Revenue 2014: $3,267,254Expenses 2014: $3,459,118Net Income 2014: -$191,8642014Revenue 2015: $3,630,726Expenses 2015: $3,510,424Net Income 2015: $120,3022015Revenue 2016: $2,553,984Expenses 2016: $3,334,128Net Income 2016: -$780,1442016Revenue 2017: $3,440,364Expenses 2017: $3,349,667Net Income 2017: $90,6972017Revenue 2018: $3,101,793Expenses 2018: $2,997,619Net Income 2018: $104,1742018Revenue 2019: $3,352,440Expenses 2019: $3,223,237Net Income 2019: $129,2032019Revenue 2020: $3,110,129Expenses 2020: $2,959,057Net Income 2020: $151,0722020Revenue 2021: $2,303,452Expenses 2021: $2,332,677Net Income 2021: -$29,2252021Revenue 2022: $3,122,273Expenses 2022: $2,466,664Net Income 2022: $655,6092022Revenue 2023: $2,175,694Expenses 2023: $2,868,331Net Income 2023: -$692,6372023Revenue 2024: $2,142,515Expenses 2024: $2,674,877Net Income 2024: -$532,3622024

Highlighted filing

2016

Revenue$2,553,984
Expenses$3,334,128
Net Income-$780,144
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Aug 29, 2017
Return Version
2016v3.0
Gross Receipts
$2,553,984
Mission and Program Overview

Mission

Transform promotes walkable communities with excellent transportation choices to connect people of all incomes to opportunity, keep california affordable and help solve our climate crisis. With diverse partners we engage communities in planning, run innovative programs and win policy change at the local, regional and state levels.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$1,265,843$1,256,649▼ $9,194
Accounts Receivable$488,223$426,800▼ $61,423
Pledges and Grants Receivable$890,055$238,250▼ $651,805
Prepaid Expenses and Deferred Charges$78,263$35,158▼ $43,105
Land, Buildings, and Equipment, Net$2,247$12,232▲ $9,985
Cash and Non-Interest-Bearing Accounts$300$600▲ $300
Total Assets$2,731,896$1,971,106▼ $760,790
Other Assets Total$6,965$1,417▼ $5,548
Liabilities
Accounts Payable and Accrued Expenses$197,779$170,608▼ $27,171
Other Liabilities$43,452$51,528▲ $8,076
Deferred Revenue$9,309$47,758▲ $38,449
Total Liabilities$250,540$269,894▲ $19,354
Net Assets / Fund Balance
Unrestricted Net Assets$1,200,902$1,207,443▲ $6,541
Temporarily Rstr Net Assets$1,280,454$493,769▼ $786,685
Total Net Assets Fund Balance$2,481,356$1,701,212▼ $780,144
Total Liabilities and Net Assets / Fund Balance$2,731,896$1,971,106▼ $760,790

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$12,232$79,635$91,867
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Stuart CohenPresidentFT$116,484$14,326$130,810

Board Members and Trustees

NameTitle
Jennifer JeffersChairman and Board Excelle
Dan LuscherVice-chair
Rick TheisSecretary and Board Excell
Alice ChenMember
Barnali GhoshMember
Curt JohansenMember
Daniel ParolekMember
Earl KaingMember
Fanta KamakateMember
Heather HoodMember
Jame ErwinMember
Paolo Cosulich-schwartzMember
Shireen MalekafzaliMember
Tim DrewMember
Wayne ChenMember
Brian RaymondTreasurer and Finance Vice

Highest Paid Contractors

ContractorServicesLocationCompensation
Historic Central Building LLCOccupancy436 14TH STREET, Oakland, CA 94612$211,498
Revenue and Support

Revenue Composition

Contributions and Grants
$2,397,711
Program Service Revenue
$153,895
Investment Income
$2,378
Other Revenue
$0
All Other Contributions
$1,413,269
Change in Net Assets
$-780,144

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,553,984
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$2,553,984
Total Revenue per Form 990
$2,553,984
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,546,221
Other Expenses$762,407
Total Fundraising Expense$290,587
Grants and Similar Amounts Paid$25,500
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,630,321$192,769$179,154$2,002,244
Fees for Services Other$218,272$39,142$5,593$263,007
Other Employee Benefits$206,010$24,359$22,638$253,007
Occupancy$195,278$23,028$21,401$239,707
Payroll Taxes$142,073$16,799$15,613$174,485
Current Officers, Directors, Trustees, and Key Employees$94,847$11,215$10,423$116,485
Office Expenses$74,338$4,347$16,622$95,307
Travel$77,961$3,829$11,034$92,824
Grants to Domestic Orgs$25,500--$25,500
Fees for Services Accounting$19,290$3,027$433$22,750
Conferences and Meetings$13,012$3,673$2,511$19,196
Insurance$5,429$5,461$597$11,487
Other Expenses$1,987$1,767$3,700$7,454
Fees for Services Lobbying$5,703--$5,703
Depreciation Depletion$2,737$324$300$3,361
Advertising$1,043-$568$1,611
Total Functional Expenses$2,713,801$329,740$290,587$3,334,128

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,334,128
Total Expenses per Audited Statements$3,334,128
Total Expenses per Form 990$3,334,128
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Catholic CharitiesOakland, CA-Health Neighborhoods Collaborative$13,000
Leadership Counsel for Justice and AccountabilityFresno, CA-Fresno County 2014 Rtp/scs Implementation & Development 2018 Rtp/scs$12,500
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
Yes
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Rent Payable$39,142
Capital Lease Obligation$12,386
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

The 990 is reviewed by the president, the controller and staff accountant, and the members of the board audit committee. The chair of the finance committee also has an opportunity to review the 990. Once this group has approved the 990, it is given to the entire board for review before filing.

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

The conflict of interest policy was adopted by the board in december 2008. There was an annual review by all board members in december 2009, and this has been done so annually thereafter.

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

Process for determining the president's compensation: 1) the deputy director of organizational development maintains current copies of recent nonprofit compensation studies. 2) a compensation comparison is developed by the controller or the deputy director of organizational development and given to the chair of the board and the president's compensation committee. 3) the compensation committee found that none of its members had a conflict of interest with respect to the proposed transaction and it approved the compensation arrangement in advance of the board meeting. 4) the compensation committee relied upon appropriate data provided by the controller or the deputy director of organizational development as to comparability of the compensation prior to making its determination, as well as information from the evaluation committee on the president's performance for the year; and 5) the compensation committee adequately documented the basis for its determination concurrently with making that determination. 6) process for determining key employee compensation: the president uses the above studies, in tandem with the deputy director of organizational development and program directors as appropriate, to determine key employee compensation.

Form 990, Part VI, Section C, Line 19

Governing documents conflict of interest policy and financial statements are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Transformca
EIN
72-1521579
Phone
5107403150
Address
436 14TH STREET NO 600, OAKLAND, CA 94612
Doing Business As
Transform

Signing Officer

Name
Stanley Lam
Title
Controller
Phone
5107403150
Signed
2017-08-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Stuart Cohen
Formed
2002
Legal Domicile
CA
Voting Board Members
16
Independent Board Members
16
Employees
44
Volunteers
11

Preparer

Firm
Novogradac & Company Llp
Address
2033 N MAIN STREET SUITE 400, WALNUT CREEK, CA 94596
Preparer
Kevin T Wilson
Phone
9259494300
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C

Process is unchanged from prior year.

Financial Statement Notes

PART X, LINE 2:

Transform has no uncertain tax positions. The preparation of financial statements in accordance with accounting principles generally accepted in the united states of america requires the organization to report information regarding its exposure to various tax positions taken by the organization. Management has determined whether any tax positions have met the recognition threshold and has measured the organization's exposure to those tax positions. Management believes that the organization 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 the organization 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/ActivityOrMissionDesc0TRANSFORM PROMOTES WALKABLE COMMUNITIES WITH EXCELLENT TRANSPORTATION CHOICES TO CONNECT PEOPLE OF ALL INCOMES TO OPPORTUNITY, KEEP CALIFORNIA AFFORDABLE AND HELP SOLVE OUR CLIMATE CRISIS. WITH DIVERSE PARTNERS WE ENGAGE COMMUNITIES IN PLANNING, RUN INNOVATIVE PROGRAMS AND WIN POLICY CHANGE AT THE LOCAL, REGIONAL AND STATE LEVELS.
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IRS990/Form990PartVIISectionAGrp/TitleTxt0VICE-CHAIR
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IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY AND BOARD EXCELL
IRS990/Form990PartVIISectionAGrp/TitleTxt3CHAIRMAN AND BOARD EXCELLE
IRS990/Form990PartVIISectionAGrp/TitleTxt4MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt6MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt7MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt8MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt9MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt10MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt11MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt12MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt13MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt14MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt15MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt16PRESIDENT
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IRS990/MembersOrStockholdersInd00
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IRS990/MinutesOfCommitteesInd01
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IRS990/MissionDesc0TRANSFORM WORKS TO CREATE WORLD-CLASS PUBLIC TRANSPORTATION AND WALKABLE COMMUNITIES IN THE BAY AREA AND BEYOND. WE BUILD DIVERSE COALITIONS, INFLUENCE POLICY AND DEVELOP INNOVATIVE PROGRAMS TO IMPROVE THE LIVES OF ALL PEOPLE AND PROTECT THE ENVIRONMENT.
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IRS990/Organization501c3Ind0X
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IRS990/ProgSrvcAccomActy2Grp/Desc0SAFE ROUTES TO SCHOOL -PROVIDES EDUCATION AND ENCOURAGEMENT TO INCREASE THE NUMBER OF CHILDREN WALKING AND BICYCLING SAFELY TO SCHOOL, FOCUSING ON ALAMEDA COUNTY. THE PROGRAM TRAINS PARENTS, SCHOOL LEADERS AND VOLUNTEERS AND WORKS WITH CITY OFFICIALS AND LAW ENFORCEMENT TO IMPROVE SAFETY NEAR SCHOOLS.
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IRS990/ProgSrvcAccomActy3Grp/RevenueAmt025000
IRS990/ProgSrvcAccomActyOtherGrp/Desc0GREENTRIP - RUNS INNOVATIVE CERTIFICATION PROGRAM, CONDUCTS AND DOCUMENTS GROUNDBREAKING RESEARCH, AND PROVIDES TOOLS TO HELP CITIES, DEVELOPERS, AND COMMUNITY GROUPS ENSURE THAT DEVELOPMENT INCLUDES COMPREHENSIVE STRATEGIES TO REDUCE TRAFFIC AND GREENHOUSE GAS EMISSIONS AND INCREASE USE OF EXISTING TRANSIT CHOICES. - PROGRAM EXPENSES: $439,263. - PROGRAM REVENUE: $125,340STATE ADVOCACY - PERFORMS POLICY ANALYSIS, FRAMES CONVERSATIONS ABOUT CLIMATE INVESTMENTS AND EQUITY, BRINGS TOGETHER DIVERSE PARTNERS, ADVOCATES FOR SUSTAINABLE TRANSPORTATION FUNDING AND POLICY AT THE STATE LEVEL; SHARES REGIONAL MODELS OF WHAT'S WORKING AT A REGIONAL SCALE THROUGHOUT CALIFORNIA AND BEYOND.- PROGRAM EXPENSES: $332,436- PROGRAM REVENUE: $0OTHER PROGRAM SERVICES TOTAL
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IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt0125340
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IRS990ScheduleA/TotalSupportAmt015505840
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
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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.$2.08$1.34$0.75$2.14$2.67$0.53
2023Detailed filing. Detailed filing data is available for this year.$2.65$1.37$1.28$2.18$2.87$0.69
2022Detailed filing. Detailed filing data is available for this year.$4.40$1.60$2.80$3.12$2.47$0.66
2021Detailed filing. Detailed filing data is available for this year.$2.37$0.22$2.15$2.30$2.33$0.03
2020Detailed filing. Detailed filing data is available for this year.$2.58$0.41$2.18$3.11$2.96$0.15
2019Detailed filing. Detailed filing data is available for this year.$2.34$0.31$2.03$3.35$3.22$0.13
2018Detailed filing. Detailed filing data is available for this year.$2.13$0.23$1.90$3.10$3.00$0.10
2017Detailed filing. Detailed filing data is available for this year.$2.07$0.27$1.79$3.44$3.35$0.09
2016Detailed filing. Detailed filing data is available for this year.$1.97$0.27$1.70$2.55$3.33$0.78
2015Detailed filing. Detailed filing data is available for this year.$2.73$0.25$2.48$3.63$3.51$0.12
2014Detailed filing. Detailed filing data is available for this year.$2.54$0.18$2.36$3.27$3.46$0.19
2013Detailed filing. Detailed filing data is available for this year.$2.71$0.16$2.55$2.80$3.37$0.57
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.34$0.22$3.13$3.05
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.66$0.21$2.45$3.09
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2016 filings • 501(c)3 • $1M-$5M nonprofits