Civic Intelligence

Berkeley Community Health Project

990 • Fiscal year 2017 • EIN 94-1697002

Jul 01, 2016 to Jun 30, 2017 • Filed on Apr 30, 2018

2339 Durant AveBerkeley, CA 94704

(510) 548-2570

Siviq Scores

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

Liabilities / Assets

28th percentile

0.00x

Higher debt load relative to assets than 28% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

28th percentile

0.00x

Higher debt load relative to revenue than 28% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Net Margin

57th percentile

6.3%

Higher net margin than 57% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Top Officer Pay

53rd percentile

$13,310

Higher top officer pay than 53% of similar nonprofits.

Top officer pay equals 3.7% of source-year revenue.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Asset Growth

48th percentile

2.3%

Faster asset growth than 48% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Revenue Growth

11th percentile

-25%

Faster revenue growth than 11% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Assets

Up

$438,286

Up $10,002 (+2.3%) from 2016

Net Assets

Up

$438,050

Up $18,571 (+4.4%) from 2016

Liabilities

Down

$236

Down $8,569 (-97%) from 2016

Revenue

Down

$363,787

Down $120,884 (-25%) from 2016

Expenses

Down

$341,011

Down $45,655 (-12%) from 2016

Net Income

Down

$22,776

Down $75,229 (-77%) from 2016

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2012: $426,625Liabilities 2012: $5,348Net Assets 2012: $421,2772012Assets 2013: $383,791Liabilities 2013: $4,838Net Assets 2013: $378,9532013Assets 2014: $387,270Liabilities 2014: $5,648Net Assets 2014: $381,6222014Assets 2015: $380,068Liabilities 2015: $1,092Net Assets 2015: $378,9762015Assets 2016: $428,284Liabilities 2016: $8,805Net Assets 2016: $419,4792016Assets 2017: $438,286Liabilities 2017: $236Net Assets 2017: $438,0502017Assets 2018: $533,419Liabilities 2018: $4,244Net Assets 2018: $529,1752018Assets 2019: $582,601Liabilities 2019: $20,291Net Assets 2019: $562,3102019Assets 2020: $633,806Liabilities 2020: $33,624Net Assets 2020: $600,1822020Assets 2021: $798,281Liabilities 2021: $1,581Net Assets 2021: $796,7002021Assets 2022: $992,208Liabilities 2022: $19,854Net Assets 2022: $972,3542022Assets 2023: $1,175,204Liabilities 2023: $22,611Net Assets 2023: $1,152,5932023Assets 2024: $1,327,953Liabilities 2024: $53,146Net Assets 2024: $1,274,8072024Assets 2025: $1,199,887Liabilities 2025: $6,632Net Assets 2025: $1,193,2552025

Highlighted filing

2017

Assets$438,286
Liabilities$236
Net Assets$438,050

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2012: $368,478Expenses 2012: $297,641Net Income 2012: $70,8372012Revenue 2013: $292,853Expenses 2013: $338,039Net Income 2013: -$45,1862013Revenue 2014: $381,557Expenses 2014: $392,754Net Income 2014: -$11,1972014Revenue 2015: $414,389Expenses 2015: $404,150Net Income 2015: $10,2392015Revenue 2016: $484,671Expenses 2016: $386,666Net Income 2016: $98,0052016Revenue 2017: $363,787Expenses 2017: $341,011Net Income 2017: $22,7762017Revenue 2018: $416,342Expenses 2018: $320,504Net Income 2018: $95,8382018Revenue 2019: $393,622Expenses 2019: $374,783Net Income 2019: $18,8392019Revenue 2020: $462,450Expenses 2020: $423,688Net Income 2020: $38,7622020Revenue 2021: $439,754Expenses 2021: $299,663Net Income 2021: $140,0912021Revenue 2022: $546,453Expenses 2022: $370,799Net Income 2022: $175,6542022Revenue 2023: $516,340Expenses 2023: $331,681Net Income 2023: $184,6592023Revenue 2024: $513,794Expenses 2024: $392,355Net Income 2024: $121,4392024Revenue 2025: $371,976Expenses 2025: $453,528Net Income 2025: -$81,5522025

Highlighted filing

2017

Revenue$363,787
Expenses$341,011
Net Income$22,776
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Apr 30, 2018
Return Version
2016v3.0
Gross Receipts
$679,687
Mission and Program Overview

Mission

The mission of the Berkeley Free Clinic is to empower individuals and communities by providing accessible, client-centered health services and information.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$287,171$298,685▲ $11,514
Cash and Non-Interest-Bearing Accounts$129,112$130,106▲ $994
Savings and Temporary Cash Investments$12,001$8,756▼ $3,245
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$428,284$438,286▲ $10,002
Other Assets Total-$739-
Liabilities
Accounts Payable and Accrued Expenses$8,805$236▼ $8,569
Total Liabilities$8,805$236▼ $8,569
Net Assets / Fund Balance
Unrestricted Net Assets$419,479$438,050▲ $18,571
Total Net Assets Fund Balance$419,479$438,050▲ $18,571
Total Liabilities and Net Assets / Fund Balance$428,284$438,286▲ $10,002

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements-$108,060$108,060
Equipment-$93,946$93,946
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Scott CarollBoard MemberFT$13,310$13,310

Board Members and Trustees

NameTitle
Kent Sack MDBoard Chair
Kay Lucas RN-C MSN MAVice-Chair
Andrew ReynoldsBoard Member
Charles LeeBoard Member
Cynthia CoxBoard Member
Jane MaxwellBoard Member
Jason ElcockBoard Member
Jonathan MarleyBoard Member
Karen DeNevi MDBoard Member
Rena Hernandez MASecretary
Yves GibbonsTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$270,933
Program Service Revenue
$77,345
Investment Income
$15,484
Other Revenue
$25
All Other Contributions
$270,933
Change in Net Assets
$22,776
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$300,453
Salaries, Compensation, and Employee Benefits$40,558
Total Fundraising Expense$13,575
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Office Expenses$113,329$10,001$4,038$127,368
Fees for Services Other$87,810$1,514$724$90,048
Occupancy$9,695$45,388-$55,083
Other Salaries and Wages-$26,810$2,328$29,138
Insurance$3,817$12,004-$15,821
Other Employee Benefits-$2,729$2,507$5,236
Current Officers, Directors, Trustees, and Key Employees--$3,310$3,310
Fees for Service Investment Mgmnt Fees-$3,010-$3,010
Payroll Taxes-$2,406$468$2,874
Conferences and Meetings$2,657--$2,657
Fees for Services Accounting-$1,760-$1,760
Travel$1,026--$1,026
Information Technology$542-$200$742
Advertising$611--$611
Other Expenses-$420-$420
Total Functional Expenses$219,487$107,949$13,575$341,011
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
No
Annual disclosure for covered persons
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
No
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 7A: How Members or Shareholders Elect Governing Body

The Berkeley Free Clinic operates as a collective in which all members have voting rights on all significant decisions. Members may only vote after having been themselves voted in as members for at least 2 months.

Form 990, Part VI, Line 7B: Describe Decisions of Governing Body Approval by Members or Shareholders

The Berkeley Free Clinic operates as a collective in which all members have voting rights on all significant decisions. Members may only vote after having been themselves voted in as members for at least 2 months.

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

Members of the Clinic with any sort of financial experience are invited to review the materials. This includes the bookkeepers, Funding and Finance committees, and more thorough engagement with certain Board members.

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

Compensation for key employees at the clinic is determined by collective review and approval at an all-clinic meeting. Meeting minutes are documented in writing, distributed to all clinic members via email, and kept on file by the clinic.

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

Governing documents are not made available to the public.

Filing and Contact Details

Filer

Filer Name
Berkeley Community Health Project
EIN
94-1697002
Phone
5105482570
Address
2339 Durant Ave, Berkeley, CA 94704

Signing Officer

Name
Kent Sack MD
Title
Board Chair
Signed
2018-04-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ken Sack MD
Formed
1970
Legal Domicile
CA
Voting Board Members
12
Independent Board Members
11
Employees
10
Volunteers
170

Preparer

Firm
Crosby & Kaneda CPAs LLP
Address
1970 Broadway STE 930, Oakland, CA 94612
Preparer
Adele Kaneda
Phone
5108352727
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IRS990/OtherExpensesGrp/Desc0Permits and licenses
IRS990/OtherExpensesGrp/Desc1Miscellaneous
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IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0Ken Sack MD
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IRS990/ProgSrvcAccomActy2Grp/Desc0HIV testing and prevention, as well as counseling services, were done for over 2,000 clients.
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IRS990/ProgSrvcAccomActy2Grp/RevenueAmt077345
IRS990/ProgSrvcAccomActy3Grp/Desc0Information services reach the most people at the clinic. These include things like referrals to needed care or housing, or providing information to people who both call in and show up at the clinic. This affects at least 10,000 people.
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IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
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IRS990/ReportOtherAssetsInd0false
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IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Berkeley Free Clinic operates as a collective in which all members have voting rights on all significant decisions. Members may only vote after having been themselves voted in as members for at least 2 months.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Berkeley Free Clinic operates as a collective in which all members have voting rights on all significant decisions. Members may only vote after having been themselves voted in as members for at least 2 months.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Members of the Clinic with any sort of financial experience are invited to review the materials. This includes the bookkeepers, Funding and Finance committees, and more thorough engagement with certain Board members.

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.20$0.01$1.19$0.37$0.45$0.08
2024Detailed filing. Detailed filing data is available for this year.$1.33$0.05$1.27$0.51$0.39$0.12
2023Detailed filing. Detailed filing data is available for this year.$1.18$0.02$1.15$0.52$0.33$0.18
2022Detailed filing. Detailed filing data is available for this year.$0.99$0.02$0.97$0.55$0.37$0.18
2021Detailed filing. Detailed filing data is available for this year.$0.80$0.00$0.80$0.44$0.30$0.14
2020Detailed filing. Detailed filing data is available for this year.$0.63$0.03$0.60$0.46$0.42$0.04
2019Detailed filing. Detailed filing data is available for this year.$0.58$0.02$0.56$0.39$0.37$0.02
2018Detailed filing. Detailed filing data is available for this year.$0.53$0.00$0.53$0.42$0.32$0.10
2017Detailed filing. Detailed filing data is available for this year.$0.44$0.00$0.44$0.36$0.34$0.02
2016Detailed filing. Detailed filing data is available for this year.$0.43$0.01$0.42$0.48$0.39$0.10
2015Summary only. Only limited summary data is available for this year.$0.38$0.00$0.38$0.41$0.40$0.01
2014Summary only. Only limited summary data is available for this year.$0.39$0.01$0.38$0.38$0.39$0.01
2013Summary only. Only limited summary data is available for this year.$0.38$0.00$0.38$0.29$0.34$0.05
2012Summary only. Only limited summary data is available for this year.$0.43$0.01$0.42$0.37$0.30$0.07