Civic Intelligence

Bernal Heights Neighborhood Center

EIN 94-2536500 • 501(c)3 • San Francisco, CA

Profile

Bernal heights neighborhood center works to preserve and enhance the ethnic, cultural, and economic diversity of bernal heights and surrounding neighborhoods. We promote community action to build a just and equitable community for all. Bhnc focuses on the needs of people with low and moderate incomes. We work to accomplish our mission by: (1) developing affordable housing throughout san francisco; (2) providing linguistically and culturally responsive services to our community's most vulnerable adults, seniors, youth, and their families; (3) developing leaders; organizing and empowering our tenants, clients, memebers, and allies to advocate for their needs and for the needs of the community.

515 Cortland AvenueSan Francisco, CA 94110

www.bhnc.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

35th percentile

0.05x

Higher debt load relative to assets than 35% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

33rd percentile

0.07x

Higher debt load relative to revenue than 33% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

30th percentile

-2.9%

Higher net margin than 30% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

82nd percentile

$247,662

Higher top officer pay than 82% of similar nonprofits.

Top officer pay equals 6.4% of source-year revenue.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Asset Growth

21st percentile

-4.3%

Faster asset growth than 21% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

22nd percentile

-9.0%

Faster revenue growth than 22% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Assets

Down

$5,427,088

Down $243,957 (-4.3%) from 2023

Liabilities

Down

$264,270

Down $133,086 (-33%) from 2023

Net Assets

Down

$5,162,818

Down $110,871 (-2.1%) from 2023

Revenue

Down

$3,878,636

Down $383,335 (-9.0%) from 2023

Expenses

Up

$3,989,507

Up $170,278 (+4.5%) from 2023

Net Income

Down

-$110,871

Down $553,613 (-125%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$6.0M$4.0M$2.0M$0Assets 2010: $1,056,324Liabilities 2010: $108,030Net Assets 2010: $948,2942010Assets 2011: $981,940Liabilities 2011: $66,203Net Assets 2011: $915,7372011Assets 2012: $838,889Liabilities 2012: $69,867Net Assets 2012: $769,0222012Assets 2013: $726,649Liabilities 2013: $79,374Net Assets 2013: $647,2752013Assets 2014: $709,132Liabilities 2014: $61,302Net Assets 2014: $647,8302014Assets 2015: $803,532Liabilities 2015: $102,286Net Assets 2015: $701,2462015Assets 2016: $1,172,805Liabilities 2016: $130,561Net Assets 2016: $1,042,2442016Assets 2017: $3,153,222Liabilities 2017: $183,673Net Assets 2017: $2,969,5492017Assets 2018: $4,355,165Liabilities 2018: $68,287Net Assets 2018: $4,286,8782018Assets 2019: $4,915,892Liabilities 2019: $103,353Net Assets 2019: $4,812,5392019Assets 2020: $4,629,928Liabilities 2020: $421,426Net Assets 2020: $4,208,5022020Assets 2021: $5,261,057Liabilities 2021: $580,401Net Assets 2021: $4,680,6562021Assets 2022: $5,087,469Liabilities 2022: $256,522Net Assets 2022: $4,830,9472022Assets 2023: $5,671,045Liabilities 2023: $397,356Net Assets 2023: $5,273,6892023Assets 2024: $5,427,088Liabilities 2024: $264,270Net Assets 2024: $5,162,8182024

Highlighted filing

2024

Assets$5,427,088
Liabilities$264,270
Net Assets$5,162,818

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2010: $2,318,290Expenses 2010: $2,406,047Net Income 2010: -$87,7572010Revenue 2011: $1,831,656Expenses 2011: $1,864,213Net Income 2011: -$32,5572011Revenue 2012: $1,626,547Expenses 2012: $1,773,262Net Income 2012: -$146,7152012Revenue 2013: $1,624,113Expenses 2013: $1,745,860Net Income 2013: -$121,7472013Revenue 2014: $1,544,413Expenses 2014: $1,543,858Net Income 2014: $5552014Revenue 2015: $1,514,928Expenses 2015: $1,461,512Net Income 2015: $53,4162015Revenue 2016: $1,956,005Expenses 2016: $1,615,007Net Income 2016: $340,9982016Revenue 2017: $3,895,928Expenses 2017: $1,968,623Net Income 2017: $1,927,3052017Revenue 2018: $3,315,945Expenses 2018: $1,986,231Net Income 2018: $1,329,7142018Revenue 2019: $3,013,487Expenses 2019: $2,487,826Net Income 2019: $525,6612019Revenue 2020: $2,272,526Expenses 2020: $2,876,563Net Income 2020: -$604,0372020Revenue 2021: $3,266,886Expenses 2021: $2,794,732Net Income 2021: $472,1542021Revenue 2022: $3,901,538Expenses 2022: $3,751,247Net Income 2022: $150,2912022Revenue 2023: $4,261,971Expenses 2023: $3,819,229Net Income 2023: $442,7422023Revenue 2024: $3,878,636Expenses 2024: $3,989,507Net Income 2024: -$110,8712024

Highlighted filing

2024

Revenue$3,878,636
Expenses$3,989,507
Net Income-$110,871

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.43$0.26$5.16$3.88$3.99$0.11
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.67$0.40$5.27$4.26$3.82$0.44
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.09$0.26$4.83$3.90$3.75$0.15
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.26$0.58$4.68$3.27$2.79$0.47
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.63$0.42$4.21$2.27$2.88$0.60
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.92$0.10$4.81$3.01$2.49$0.53
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.36$0.07$4.29$3.32$1.99$1.33
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.15$0.18$2.97$3.90$1.97$1.93
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.17$0.13$1.04$1.96$1.62$0.34
2015Detailed filing. Detailed filing data is available for this year.$0.80$0.10$0.70$1.51$1.46$0.05
2014Detailed filing. Detailed filing data is available for this year.$0.71$0.06$0.65$1.54$1.54$0.00
2013Detailed filing. Detailed filing data is available for this year.$0.73$0.08$0.65$1.62$1.75$0.12
2012Summary only. Only limited summary data is available for this year.$0.84$0.07$0.77$1.63$1.77$0.15
2011Summary only. Only limited summary data is available for this year.$0.98$0.07$0.92$1.83$1.86$0.03
2010Summary only. Only limited summary data is available for this year.$1.06$0.11$0.95$2.32$2.41$0.09
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 16, 2025
Return Version
2024v5.2
Gross Receipts
$3,879,531
Mission and Program Overview

Mission

Bhnc focuses on the needs of people with low and moderate incomes. We work to accomplish our mission by: (1) developing affordable housing throughout san francisco; (2) providing linguistically and culturally responsive services to our community's most vulnerable adults, seniors, youth and their familiies; (3) developing leaders, organizing and empowering our tenants, clients, members and allies to advocate for their needs and for the needs of the community.

BHNC focuses on the needs of people with low and moderate incomes. We work to accomplish our mission by: (1) developing affordable housing throughout San Francisco; (2) providing linguistically and culturally responsive services to our community's most vulnerable adults, seniors, youth and their families; (3) developing leaders, organizing and empowering our tenants, clients, members and allies to advocate for their needs and for the needs of the community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$803,408$1,181,242▲ $377,834
Pledges and Grants Receivable$1,124,477$810,578▼ $313,899
Land, Buildings, and Equipment, Net$600,872$543,418▼ $57,454
Prepaid Expenses and Deferred Charges$23,289$30,485▲ $7,196
Total Assets$5,671,045$5,427,088▼ $243,957
Other Assets Total$3,118,999$2,861,365▼ $257,634
Liabilities
Accounts Payable and Accrued Expenses$363,605$243,276▼ $120,329
Mortgage Notes Payable Secured by Investment Property$26,495$13,738▼ $12,757
Other Liabilities$4,320$4,320→ $0
Deferred Revenue$2,936$2,936→ $0
Total Liabilities$397,356$264,270▼ $133,086
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$5,269,253$5,158,382▼ $110,871
Net Assets With Donor Restrictions$4,436$4,436→ $0
Total Net Assets Fund Balance$5,273,689$5,162,818▼ $110,871
Total Liabilities and Net Assets / Fund Balance$5,671,045$5,427,088▼ $243,957

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$391,516$657,636$1,049,152
Land$146,125-$146,125
Equipment$4,902$96,831$101,733
Other Land Buildings$875$63,523$64,398
Other Assets Org$2,861,365--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Gina DacusExecutive DirectorFT$232,686$14,976$247,662
Adeline SiewControllerFT$151,583$9,229$160,812

Board Members and Trustees

NameTitle
Zelda SaeliPresident
Josephine TorioDirector
Novia MarshallDirector
Robert CrocktonSecretary
Laurel MunizTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Stronger Building ServicesInstalled Roof on 515 Cortland580 Harian St, San Leandro, CA 94110$140,100
Metis Partner Solutions LLCAccounting/Consulting Svcs4553 Grenadier Place, San Francisco, CA 94546$136,155
Revenue and Support

Revenue Composition

Contributions and Grants
$3,618,335
Program Service Revenue
$80,119
Investment Income
$0
Other Revenue
$180,182
All Other Contributions
$903,095
Change in Net Assets
$-110,871

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
Food Inventory1$161,509Cost
Total Noncash Contributions1$161,509-

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,878,636
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$895
Total Revenue per Audited Statements
$3,879,531
Total Revenue per Form 990
$3,878,636
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,448,109
Other Expenses$1,538,371
Total Fundraising Expense$98,240
Grants and Similar Amounts Paid$3,027
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,284,898$516,025$31,447$1,832,370
Fees for Services Other$107,798$134,199$10,496$252,493
Current Officers, Directors, Trustees, and Key Employees$174,416$68,899$4,347$247,662
Other Employee Benefits$146,644$43,936$4,606$195,186
Office Expenses$97,226$83,559$5,187$185,972
Payroll Taxes$118,886$51,437$2,568$172,891
Insurance$75,200$14,332$1,517$91,049
Occupancy$47,589$17,490$177$65,256
Depreciation Depletion$49,128--$49,128
Conferences and Meetings$11,948$14,278$457$26,683
All Other Expenses$16,326$4,503$379$21,208
Travel$12,497$4,839-$17,336
Information Technology$13,584$3,183$202$16,969
Fees for Services Legal$13,620$2,656-$16,276
Other Expenses$1,285$14,690$22$15,997
Fees for Services Accounting-$15,000-$15,000
Advertising-$12,796$40$12,836
Grants to Domestic Orgs$3,027--$3,027
Interest-$224-$224
Total Functional Expenses$2,805,354$1,085,913$98,240$3,989,507

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$3,990,402
Expenses per Audited Statements$3,989,507
Total Expenses per Form 990$3,989,507
Expenses Not Reported on Form 990$895
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$895
Fundraising Gross Income$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Security Deposits$4,320
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
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, line 6

There shall be one class of members, who shall be the directors of the corporation.

Form 990, Part VI, Section A, line 7A

The members of the organization elect the board.

Form 990, Part VI, Section A, line 7B

The board members have the right to approve or ratify decisions of the organizations governing body, such as election of officers. Elections are completed each year for the board, by the board. The organization can also remove board members. As for membership, a special meeting is required to amend the by-laws, and to dissolve the corporation, which would require a vote of the members.

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

The form 990 is reviewed by the affiliated board of directors before it is filed.

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

The goal of the procedures is to ensure that BHNC'S board receives prompt, accurate and thorough responses to disclosure of any actual or perceived conflict of interest. Conflicts are annually disclosed, and any disclosures previously made are promptly updated to the board chair on an annual conflict disclosure questionnaire that asks for identification of their interests that could give rise to conflicts of interest. Advance disclosure is expected for conflicts as they arise so that a determination may be made as to the appropriate plan of action to manage the conflict. Staff must disclose conflicts to their supervisors, and executive directors/board members must disclose conflicts to the board chair. The executive committee of the board will review all actual or perceived conflicts. If the committee has reasonable cause to believe a member has failed to disclose actual or possible conflicts of interest, it shall inform the member of the basis for such relief and afford the member an opportunity to explain the alleged failure to disclose. If determined that the member has failed to disclose an actual or possible conflict of interest, it shall take appropriate disciplinary and corrective action. The review of protocol is done annually for directors, officers, employees and volunteers when completing the annual conflict disclosure questionnaire.

Form 990, Part VI, Section B, line 15

Compensation of officers and key employees is determined based on BHNC'S compensation policy which is a step system that is updated every 3 years based on market studies provided by LISC and northern California compensation non-profit salary survey. The policy is managed by the administrative department, reviewed by the executive committee, and approved by BHNC'S board of directors.

Form 990, Part VI, Section C, line 19

Annual report, Form 990, governing documents and conflict of interest policy are available upon request.

Filing and Contact Details

Filer

Filer Name
Bernal Heights Neighborhood Center
EIN
94-2536500
Phone
4152062140
Address
515 Cortland Avenue, San Francisco, CA 94110

Signing Officer

Name
Gina Dacus
Title
Executive Director
Phone
4152062140
Signed
2025-11-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Gina Dacus
Formed
1978
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
5
Employees
44
Volunteers
20

Preparer

Firm
Aprio Advisory Group LLC
Address
2185 N California Blvd Suite 350, Walnut Creek, CA 94596
Preparer
Stacy Cullen
Phone
9252102180
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C:

The process has not changed from prior year.

Financial Statement Notes

Part X, Line 2:

BHNC evaluates uncertainty in income tax positions on a more-likely-than-not recognition standard. If that threshold is met, the tax position is then measured at the largest amount that is greater than 50% likely of being realized upon ultimate settlement. As of December 31, 2024 and 2023, there were no accruals for uncertain tax positions. If applicable, BHNC records interest and penalties as a component of income tax expense. Tax years from December 31, 2021 through the current year remain open for examination by federal and state tax authorities.

Part XI, Line 2D - Other Adjustments:

Special Event Expenses netted 895.

Part XII, Line 2D - Other Adjustments:

Special Event Expenses netted 895.

Raw XML AppendixShowing 400 of 783 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/ActivityOrMissionDesc0BHNC focuses on the needs of people with low and moderate incomes. We work to accomplish our mission by: (1) developing affordable housing throughout San Francisco; (2) providing linguistically and culturally responsive services to our community's most vulnerable adults, seniors, youth and their families; (3) developing leaders, organizing and empowering our tenants, clients, members and allies to advocate for their needs and for the needs of the community.
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IRS990/Form990PartVIISectionAGrp/PersonNm0Zelda Saeli
IRS990/Form990PartVIISectionAGrp/PersonNm1Laurel Muniz
IRS990/Form990PartVIISectionAGrp/PersonNm2Robert Crockton
IRS990/Form990PartVIISectionAGrp/PersonNm3Josephine Torio
IRS990/Form990PartVIISectionAGrp/PersonNm4Novia Marshall
IRS990/Form990PartVIISectionAGrp/PersonNm5Gina Dacus
IRS990/Form990PartVIISectionAGrp/PersonNm6Adeline Siew
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IRS990/Form990PartVIISectionAGrp/TitleTxt0President
IRS990/Form990PartVIISectionAGrp/TitleTxt1Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt2Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt3Director
IRS990/Form990PartVIISectionAGrp/TitleTxt4Director
IRS990/Form990PartVIISectionAGrp/TitleTxt5Executive Director
IRS990/Form990PartVIISectionAGrp/TitleTxt6Controller
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IRS990/MissionDesc0BHNC focuses on the needs of people with low and moderate incomes. We work to accomplish our mission by: (1) developing affordable housing throughout San Francisco; (2) providing linguistically and culturally responsive services to our community's most vulnerable adults, seniors, youth and their families; (3) developing leaders, organizing and empowering our tenants, clients, members and allies to advocate for their needs and for the needs of the community.
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IRS990/OtherExpensesGrp/Desc0Program Expense
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IRS990/OtherExpensesGrp/FundraisingAmt12671
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IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt051437
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IRS990/PrincipalOfficerNm0Gina Dacus
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IRS990/ProgramServiceRevenueGrp/BusinessCd1531110
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt14797
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt14797
IRS990/ProgSrvcAccomActy2Grp/Desc0Senior services: Programs designed to improve the quality of life of elders through services including daily lunch service, home food delivery, food pantry, educational and recreational programming, health and wellness programs, home safety, and social services for elders coping with difficult problems. Our goal is to provide empowerment and leadership development opportunities for seniors in our community.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0784085
IRS990/ProgSrvcAccomActy3Grp/Desc0Community outreach and organizing programs: Designed to empower, inform, and develop the civic capacity of citizens in the community. BHNC runs and facilitates issue-based campaigns, hosts and facilitates regular community convening neighborhood hotspot walks, public safety forums, and organizes annual community events, such as fiesta on the hill, community congress, holiday toy giveaway and the hill wide garage sale.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0102238
IRS990/ProgSrvcAccomActyOtherGrp/Desc0Housing programs: Programs designed to construct, rehabilitate, and operate housing for individuals and families with low-income and special needs. BHNC also provides onsite services to include community development, relocation services, community engagement, onsite public safety meetings, and resident leadership training.
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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt021903
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