Civic Intelligence

Help a Mother Out

990 • Fiscal year 2022 • EIN 83-2001085

Jul 01, 2021 to Jun 30, 2022 • Filed on Feb 24, 2023

101 Broadway Ste 250Oakland, CA 94607

(415) 508-3710

Siviq Scores

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

Liabilities / Assets

45th percentile

0.04x

Higher debt load relative to assets than 45% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

32nd percentile

0.02x

Higher debt load relative to revenue than 32% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Net Margin

48th percentile

6.1%

Higher net margin than 48% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

81st percentile

$137,766

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 4.5% of source-year revenue.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Asset Growth

65th percentile

8.8%

Faster asset growth than 65% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

64th percentile

18%

Faster revenue growth than 64% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Assets

Up

$1,582,811

Up $127,738 (+8.8%) from 2021

Net Assets

Up

$1,513,259

Up $173,276 (+13%) from 2021

Liabilities

Down

$69,552

Down $45,538 (-40%) from 2021

Revenue

Up

$3,062,030

Up $468,723 (+18%) from 2021

Expenses

Up

$2,876,623

Up $132,200 (+4.8%) from 2021

Net Income

Up

$185,407

Up $336,523 (+223%) from 2021

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2020: $1,462,796Liabilities 2020: $147,747Net Assets 2020: $1,315,0492020Assets 2021: $1,455,073Liabilities 2021: $115,090Net Assets 2021: $1,339,9832021Assets 2022: $1,582,811Liabilities 2022: $69,552Net Assets 2022: $1,513,2592022Assets 2023: $1,628,363Liabilities 2023: $43,423Net Assets 2023: $1,584,9402023Assets 2024: $1,484,002Liabilities 2024: $56,025Net Assets 2024: $1,427,9772024Assets 2025: $2,233,561Liabilities 2025: $165,190Net Assets 2025: $2,068,3712025

Highlighted filing

2022

Assets$1,582,811
Liabilities$69,552
Net Assets$1,513,259

Operations Trend

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MRevenue 2020: $3,029,747Expenses 2020: $1,714,698Net Income 2020: $1,315,0492020Revenue 2021: $2,593,307Expenses 2021: $2,744,423Net Income 2021: -$151,1162021Revenue 2022: $3,062,030Expenses 2022: $2,876,623Net Income 2022: $185,4072022Revenue 2023: $3,671,555Expenses 2023: $3,583,172Net Income 2023: $88,3832023Revenue 2024: $2,874,458Expenses 2024: $3,038,139Net Income 2024: -$163,6812024Revenue 2025: $2,831,284Expenses 2025: $2,202,481Net Income 2025: $628,8032025

Highlighted filing

2022

Revenue$3,062,030
Expenses$2,876,623
Net Income$185,407
Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
Feb 24, 2023
Return Version
2021v4.1
Gross Receipts
$3,062,030
Mission and Program Overview

Mission

Help a Mother Out works to improve baby and family well being by increasing access to diapers for families in need.We distribute diapers to families in need through a network of social service partners including voluntary home visiting programs, facilitated parent support groups, family resource centers, and public health departments. We also advocate for the inclusion of diapers in the social safety net.Our vision is a day when every baby has a healthy supply of diapers.

Help a Mother Out works to improve baby and family well being by increasing access to diapers for families in need.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$239,828$619,751▲ $379,923
Savings and Temporary Cash Investments$810,072$572,941▼ $237,131
Cash and Non-Interest-Bearing Accounts$295,061$225,262▼ $69,799
Inventories for Sale or Use$64,720$111,739▲ $47,019
Intangible Assets-$28,000-
Prepaid Expenses and Deferred Charges$45,392$25,118▼ $20,274
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-
Land, Buildings, and Equipment, Net-$0-
Total Assets$1,455,073$1,582,811▲ $127,738
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$96,120$48,838▼ $47,282
Other Liabilities$18,970$20,714▲ $1,744
Total Liabilities$115,090$69,552▼ $45,538
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,239,983$1,413,259▲ $173,276
Net Assets With Donor Restrictions$100,000$100,000→ $0
Total Net Assets Fund Balance$1,339,983$1,513,259▲ $173,276
Total Liabilities and Net Assets / Fund Balance$1,455,073$1,582,811▲ $127,738
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Lisa TruongExecutive DirectorFT$137,766$137,766

Board Members and Trustees

NameTitle
Michelle CoxBoard Chair
Ashley Martin-GolisVice Chair
Lauren TreadwellBoard member
Meghan CrowellBoard member
Mitra RezvanTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$3,010,091
Program Service Revenue
$51,939
Investment Income
$0
Other Revenue
$0
All Other Contributions
$885,631
Change in Net Assets
$185,407

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
Clothing and Household Goods-$114,098Fair Market Value (FMV)
Other Non Cash Contri Table372,600$93,149Fair Market Value (FMV)
Total Noncash Contributions372,600$207,247-

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,062,030
Revenue Not Reported on Form 990
$-12,131
Total Revenue per Audited Statements
$3,049,899
Total Revenue per Form 990
$3,062,030
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,347,394
Salaries, Compensation, and Employee Benefits$529,229
Total Fundraising Expense$121,283
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$143,884$42,570$44,232$230,686
Current Officers, Directors, Trustees, and Key Employees$85,927$25,423$26,416$137,766
Other Employee Benefits$70,168$46,088$15,387$131,643
Fees for Services Other$50,355$38,635-$88,990
Information Technology$19,922$286$12,664$32,872
Payroll Taxes$18,212$5,344$5,578$29,134
Occupancy$17,319$1,962$1,962$21,243
Fees for Services Accounting$11,661$8,947-$20,608
Advertising$7,873$71$12,595$20,539
Office Expenses$9,004$912$2,186$12,102
Insurance$2,578$155$155$2,888
Travel$235$2,281$20$2,536
All Other Expenses$1,343$519$43$1,905
Conferences and Meetings$863$809$45$1,717
Other Expenses$1,441--$1,441
Interest$140$78-$218
Total Functional Expenses$2,581,260$174,080$121,283$2,876,623

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,876,623
Total Expenses per Audited Statements$2,876,623
Total Expenses per Form 990$2,876,623
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
Accrued PTO payable$20,714
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
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

An outside accounting firm prepares the tax returns. After completion of said returns, the organization is sent a draft of the tax returns to be reviewed and examined by the director of finance and the finance committee. If all items are found to be acceptable, the organization distributes copies of the completed returns to the board of directors. At which point, an authorization is signed and provided to 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 with certified return receipt and timely placed in the mail for filing, or the form 8879 is provided to the outside accounting firm allowing electronic filing.

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

All board members sign the policy. ED and finance committee monitors financial activities, including to ensure no conflicts to address.

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

Annual salary surveys/ bands for all positions are reviewed annually (e.g., Northern California Non profit compensation survey 2021). Finance committee makes salary increase recommendation for ED position. Board votes on it as part of budget approval process.

Form 990, Part VI, Line 18: Explanation of Other Means Forms Available For Public Inspection

Federal Tax Returns will be available at guidestar.org & charitynavigator.org.

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

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
Help a Mother Out
EIN
83-2001085
Phone
4155083710
Address
101 BROADWAY STE 250, OAKLAND, CA 94607

Signing Officer

Name
Lisa Truong
Title
Executive Director
Signed
2023-02-24
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lisa Truong
Formed
2018
Legal Domicile
CA
Voting Board Members
6
Independent Board Members
5
Employees
5
Volunteers
10

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 Description

OTHER PROGRAM SERVICES 4: CALIFORNIA DIAPER BANKHelp a Mother Outs California Diaper Bank provides one-time diaper grants for disaster relief as well as diapers for organizations that do not have a diaper bank in their area. This program allows us to make discretionary donations outside of our normal service area, when resources are available. An example of this program at work is the nearly 550,000 diapers we distributed to US UNHCR (US based non profit) in support of Ukraine. OTHER PROGRAM SERVICES 5: In FY22 (July 1, 2021 to June 30, 2022) Help a Mother Out distributed 11,662,102 diapers to 45,353 families. This was done through a network of 88 partner agencies participating in our three main programs. These programs are described in more detail below.

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IRS990/MissionDesc0Help a Mother Out works to improve baby and family well being by increasing access to diapers for families in need.We distribute diapers to families in need through a network of social service partners including voluntary home visiting programs, facilitated parent support groups, family resource centers, and public health departments. We also advocate for the inclusion of diapers in the social safety net.Our vision is a day when every baby has a healthy supply of diapers.
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IRS990/OtherExpensesGrp/Desc0Diaper expenses
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IRS990/PrincipalOfficerNm0Lisa Truong
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IRS990/ProgSrvcAccomActy2Grp/Desc0SAN FRANCISCO DIAPER BANKEstablished in 2015, Help a Mother Outs San Francisco Diaper Bank (SFDB) is the nation's first and only diaper public assistance program. We established the program in 2015 and operate it through a partnership with San Francisco Human Services Agency. Already serving eligible CalWORKS and CalFresh families, FY22 saw an SFDB expansion to include families eligible for Medi-Cal, thereby doubling the number of children the program serves. We also increased the number of distribution locations in SF by 30%. Eligible children may receive up to 2 cases (full months supply) of diapers each month.
IRS990/ProgSrvcAccomActy3Grp/Desc0ELO BABY DIAPERSWe distribute our own private label diaper brand (est. 2019), ELO Baby. Our high-quality diapers are manufactured in a North American ISO certified state of the art facility, alongside numerous popular U.S. diaper brands. In addition to our suppliers rigorous internal quality controls, we use independent laboratory testing for extra peace of mind.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0OTHER PROGRAM SERVICES 4: CALIFORNIA DIAPER BANKHelp a Mother Outs California Diaper Bank provides one-time diaper grants for disaster relief as well as diapers for organizations that do not have a diaper bank in their area. This program allows us to make discretionary donations outside of our normal service area, when resources are available. An example of this program at work is the nearly 550,000 diapers we distributed to US UNHCR (US based non profit) in support of Ukraine. OTHER PROGRAM SERVICES 5: In FY22 (July 1, 2021 to June 30, 2022) Help a Mother Out distributed 11,662,102 diapers to 45,353 families. This was done through a network of 88 partner agencies participating in our three main programs. These programs are described in more detail below.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1AN OUTSIDE ACCOUNTING FIRM PREPARES THE TAX RETURNS. AFTER COMPLETION OF SAID RETURNS, THE ORGANIZATION IS SENT A DRAFT OF THE TAX RETURNS TO BE REVIEWED AND EXAMINED BY THE DIRECTOR OF FINANCE AND THE FINANCE COMMITTEE. IF ALL ITEMS ARE FOUND TO BE ACCEPTABLE, THE ORGANIZATION DISTRIBUTES COPIES OF THE COMPLETED RETURNS TO THE BOARD OF DIRECTORS. AT WHICH POINT, AN AUTHORIZATION IS SIGNED AND PROVIDED TO 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 WITH CERTIFIED RETURN RECEIPT AND TIMELY PLACED IN THE MAIL FOR FILING, OR THE FORM 8879 IS PROVIDED TO THE OUTSIDE ACCOUNTING FIRM ALLOWING ELECTRONIC FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2All board members sign the policy. ED and finance committee monitors financial activities, including to ensure no conflicts to address.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Annual salary surveys/ bands for all positions are reviewed annually (e.g., Northern California Non profit compensation survey 2021). Finance committee makes salary increase recommendation for ED position. Board votes on it as part of budget approval process.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Federal Tax Returns will be available at guidestar.org & charitynavigator.org.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Governing 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.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part III, Line 4d: Other Program Services Description
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
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 18: Explanation of Other Means Forms Available For Public Inspection
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
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