Civic Intelligence

Positive Resource Center

990 • Fiscal year 2024 • EIN 94-3078431

Jul 01, 2023 to Jun 30, 2024 • Filed on May 15, 2025

Organization ProfileWWW.PRCSF.ORG

View Organization Page

170 9th StreetSan Francisco, CA 94103

(415) 777-0333

Siviq Scores

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

Liabilities / Assets

88th percentile

0.80x

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

2024 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

77th percentile

0.76x

Higher debt load relative to revenue than 77% of similar nonprofits.

2024 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

47th percentile

3.2%

Higher net margin than 47% of similar nonprofits.

2024 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

74th percentile

$279,654

Higher top officer pay than 74% of similar nonprofits.

Top officer pay equals 1.9% of source-year revenue.

2024 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2024

Asset Growth

52nd percentile

5.5%

Faster asset growth than 52% of similar nonprofits.

2024 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

59th percentile

13%

Faster revenue growth than 59% of similar nonprofits.

2024 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets88th percentile

Assets

Up

$13,972,946

Up $734,677 (+5.5%) from 2023

Net Assets

Up

$2,788,480

Up $473,608 (+20%) from 2023

Liabilities

Up

$11,184,466

Up $261,069 (+2.4%) from 2023

Revenue And Expenses
Liabilities / Revenue77th percentileNet Margin47th percentile

Revenue

Up

$14,789,592

Up $1,654,055 (+13%) from 2023

Expenses

Up

$14,315,984

Up $1,385,586 (+11%) from 2023

Net Income

Up

$473,608

Up $268,469 (+131%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth52nd percentile

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

$15M$10M$5.0M$0Assets 2011: $867,834Liabilities 2011: $185,325Net Assets 2011: $682,5092011Assets 2012: $889,538Liabilities 2012: $156,022Net Assets 2012: $733,5162012Assets 2013: $1,498,292Liabilities 2013: $129,405Net Assets 2013: $1,368,8872013Assets 2014: $1,881,690Liabilities 2014: $130,664Net Assets 2014: $1,751,0262014Assets 2015: $2,267,253Liabilities 2015: $122,055Net Assets 2015: $2,145,1982015Assets 2016: $2,401,013Liabilities 2016: $202,695Net Assets 2016: $2,198,3182016Assets 2017: $5,651,668Liabilities 2017: $767,989Net Assets 2017: $4,883,6792017Assets 2018: $8,405,519Liabilities 2018: $3,628,912Net Assets 2018: $4,776,6072018Assets 2019: $9,150,724Liabilities 2019: $4,690,349Net Assets 2019: $4,460,3752019Assets 2020: $8,717,959Liabilities 2020: $4,985,874Net Assets 2020: $3,732,0852020Assets 2021: $7,309,631Liabilities 2021: $4,802,923Net Assets 2021: $2,506,7082021Assets 2022: $7,472,634Liabilities 2022: $5,369,153Net Assets 2022: $2,103,4812022Assets 2023: $13,238,269Liabilities 2023: $10,923,397Net Assets 2023: $2,314,8722023Assets 2024: $13,972,946Liabilities 2024: $11,184,466Net Assets 2024: $2,788,4802024

Highlighted filing

2024

Assets$13,972,946
Liabilities$11,184,466
Net Assets$2,788,480
Open 2024 Filing

Operations Trend

Revenue Growth59th percentile

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

$15M$10M$5.0M$0-$5.0MRevenue 2011: $2,685,321Expenses 2011: $2,619,165Net Income 2011: $66,1562011Revenue 2012: $2,791,971Expenses 2012: $2,740,964Net Income 2012: $51,0072012Revenue 2013: $3,362,364Expenses 2013: $2,726,993Net Income 2013: $635,3712013Revenue 2014: $3,351,259Expenses 2014: $2,969,120Net Income 2014: $382,1392014Revenue 2015: $3,606,560Expenses 2015: $3,408,849Net Income 2015: $197,7112015Revenue 2016: $4,384,405Expenses 2016: $4,331,285Net Income 2016: $53,1202016Revenue 2017: $9,197,608Expenses 2017: $6,512,247Net Income 2017: $2,685,3612017Revenue 2018: $7,891,794Expenses 2018: $7,777,820Net Income 2018: $113,9742018Revenue 2019: $4,752,712Expenses 2019: $5,136,817Net Income 2019: -$384,1052019Revenue 2020: $9,715,674Expenses 2020: $10,431,124Net Income 2020: -$715,4502020Revenue 2021: $10,563,292Expenses 2021: $11,329,170Net Income 2021: -$765,8782021Revenue 2022: $11,851,191Expenses 2022: $11,695,695Net Income 2022: $155,4962022Revenue 2023: $13,135,537Expenses 2023: $12,930,398Net Income 2023: $205,1392023Revenue 2024: $14,789,592Expenses 2024: $14,315,984Net Income 2024: $473,6082024

Highlighted filing

2024

Revenue$14,789,592
Expenses$14,315,984
Net Income$473,608
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 15, 2025
Return Version
2023v6.0
Gross Receipts
$14,963,652
Mission and Program Overview

Mission

The mission of Positive Resource Center is to assist people affected by or at risk for HIV/AIDS through culturally appropriate counseling, education, training and advocacy. As a result, our clients can make more informed choices that maximize available benefits and employment opportunities.

Our mission is to help people affected by HIV/AIDS, substance use, or mental health issues better realize opportunities by providing integrated legal, social, and health services that address the broad range of social risk factors that impact wellness and limit potential.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$9,143,615$8,218,881▼ $924,734
Accounts Receivable$1,675,369$2,253,782▲ $578,413
Cash and Non-Interest-Bearing Accounts$810,041$2,123,032▲ $1,312,991
Intangible Assets$1,046,815$1,046,815→ $0
Investments Other Securities$199,909$192,742▼ $7,167
Pledges and Grants Receivable$315,373$73,001▼ $242,372
Prepaid Expenses and Deferred Charges$47,147$64,693▲ $17,546
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Inventories for Sale or Use-$0-
Total Assets$13,238,269$13,972,946▲ $734,677
Other Assets Total-$0-
Liabilities
Other Liabilities$9,358,454$9,222,475▼ $135,979
Accounts Payable and Accrued Expenses$1,447,486$1,961,991▲ $514,505
Deferred Revenue$117,457--
Total Liabilities$10,923,397$11,184,466▲ $261,069
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,247,788$2,788,480▲ $540,692
Net Assets With Donor Restrictions$67,084--
Total Net Assets Fund Balance$2,314,872$2,788,480▲ $473,608
Total Liabilities and Net Assets / Fund Balance$13,238,269$13,972,946▲ $734,677

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$3,047,468$3,580,685$6,628,153
Buildings$4,010,097$504,268$4,514,365
Land$1,069,007-$1,069,007
Equipment-$377,781$377,781
Other Land Buildings$92,309-$92,309
Compensation and Service Providers
Top Officer Pay74th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Chuan TengCEOFT$265,305$14,349$279,654
Marc GannonCOOFT$212,012$7,788$219,800
Tasha HennemanChief of P&gFT$182,724$2,800$185,524
Lanny SuwarnoControllerFT$151,558$2,756$154,314
Randi PaulCDOFT$144,966$7,810$152,776
Beth MazieCPOFT$142,756$7,635$150,391
Gregory PerezMD of People Exp.FT$122,757$6,745$129,502

Board Members and Trustees

NameTitle
Brian SchneiderPresident
Nichole WileyVice President
Camellia Ngo Peabody JdBoard Member
Colin HartkeBoard Member
Jacques MichaelsBoard Member
John Peabody Md PhdBoard Member
Josh FriemanBoard Member
Lukejohn Day MdBoard Member
Michael KyleBoard Member
Michael NiczyporukBoard Member
Tamarah Prevost JdBoard Member
Tim SchroederBoard Member
Darren SmithTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Michael E HornsteinLandlord505 Montgomery St 11 FL, San Francisco, CA 94111$512,176
Leo LevensonFinancial Services170 9TH STREET, San Francisco, CA 94103$256,980
Bpm LLPIT Support2001 NORTH MAIN STREET 360, Walnut Creeek, CA 94596$218,841
Brett AndrewsManagement Consulting170 9TH STREET, San Francisco, CA 94103$108,332
Revenue and Support

Revenue Composition

Contributions and Grants
$11,898,865
Program Service Revenue
$2,805,970
Investment Income
$29,160
Other Revenue
$55,597
All Other Contributions
$2,072,523
Change in Net Assets
$473,608

Audited Revenue Reconciliation

Revenue per Audited Statements
$14,789,592
Revenue Not Reported on Form 990
$174,060
Total Revenue per Audited Statements
$14,963,652
Total Revenue per Form 990
$14,789,592
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$6,502,434
Other Expenses$6,339,239
Grants and Similar Amounts Paid$1,359,919
Total Fundraising Expense$682,247
Professional Fundraising Fees$114,392

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,673,684$1,613,995$296,319$4,583,998
Fees for Services Other$2,872,776$635,596$75,136$3,583,508
Grants to Domestic Individuals$1,359,919--$1,359,919
Depreciation Depletion$225,099$791,944-$1,017,043
Occupancy$522,558$349,005-$871,563
Current Officers, Directors, Trustees, and Key Employees$421,476$252,726$46,550$720,752
Other Employee Benefits$392,089$208,538$34,113$634,740
Payroll Taxes$233,920$148,873$21,288$404,081
Office Expenses$358,424$-86,763$35,104$306,765
Pension Plan Contributions$97,488$51,286$10,089$158,863
Insurance$55,699$61,899$420$118,018
Fees for Services Professional Fundraising--$114,392$114,392
Information Technology$35,976$73,190$3,375$112,541
Travel$58,024$13,529$84$71,637
Interest-$62,846-$62,846
Fees for Services Accounting$16,100$37,600-$53,700
Advertising$46,646$236$1,000$47,882
Fees for Services Legal-$15,853-$15,853
Other Expenses$-11,425$3,551$44,377$-7,874
Total Functional Expenses$9,379,105$4,254,632$682,247$14,315,984

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$14,490,044
Expenses per Audited Statements$14,315,984
Total Expenses per Form 990$14,315,984
Expenses Not Reported on Form 990$174,060
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$190,211
Fundraising Direct Expenses$174,060
Professional Fundraising Fees$114,392

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Gala$164,192$164,192$30,780$133,412
Other Event$26,019$26,019$440$25,579
Total Events$190,211$190,211$174,060$16,151
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
Long-term debt$6,702,373
Finance lease liabilities$2,520,102
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
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

“All board members received a copy of the 990 and the board or board-designated committee reviewed the 990 before it was filed.”

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

“Each board member reviews and signs a conflict of interest policy when they are first elected to the board, and annually when board elections are held.”

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

“As determined by the board when needed, an interim compensation committee is formed to determine the executive director's compensation. The committee utilizes criteria including: salary history, comparison of pay for ed's of similar organizations using tools such as the center for nonprofit management's "compensation & benefits survey of northern california and guidestar; and the ed's performance evaluation. The committee makes a recommendation that is then voted on and approved by the full board of directors.”

Form 990, Part VI, Section C, Line 19

“A "SUNSHINE BINDER," MAINTAINED IN THE ADMINISTRATIVE OFFICES, IS AVAILABLE TO THE PUBLIC UPON REQUEST. THE BINDER CONTAINS: AGENCY BY-LAWS, CONFLICT OF INTEREST POLICY, ORGANIZATIONAL BUDGET, ANNUAL AUDITED FINANCIAL STATEMENTS, FORM 990, AND FORM 199. ANNUAL AUDITED FINANCIAL STATEMENTS, FORM 990 are also available on own website.”

Filing and Contact Details

Filer

Filer Name
Prc
EIN
94-3078431
Phone
4157770333
Address
170 9TH STREET, SAN FRANCISCO, CA 94103

Signing Officer

Name
Brent Willman
Title
CFO
Signed
2025-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Marc Gannon
Formed
1988
Legal Domicile
CA
Voting Board Members
15
Independent Board Members
15
Employees
49
Volunteers
9

Preparer

Firm
Harshwal & Company Llp
Address
11405 W BERNARDO CT STE A, SAN DIEGO, CA 92127
Preparer
Sanwar Harshwal CPA
Phone
8589390017
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D

“Other program services 4: other program service activities include training, outreach, policy, and government affairs and leland house.”

Form 990, Part XII, Line 3B

“The organization is in process of undergoing required audits.”

Financial Statement Notes

Part XI, Line 2D: Other revenue amounts included in F/S but not included on form 990

“Fundrasing Expense Deducted from Revenue $174060”

Part XII, Line 2D: Other expenses and losses per audited F/S

“Fundraising Expense $174060”

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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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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$13,972,946
Liabilities
$11,184,466
Net assets
$2,788,480
Revenue
$14,789,592
Expenses
$14,315,984
Net income
$473,608
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$14.0$11.2$2.79$14.8$14.3$0.47
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$13.2$10.9$2.31$13.1$12.9$0.21
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.47$5.37$2.10$11.9$11.7$0.16
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.31$4.80$2.51$10.6$11.3$0.77
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.72$4.99$3.73$9.72$10.4$0.72
2019Summary only. Only limited summary data is available for this year.$9.15$4.69$4.46$4.75$5.14$0.38
2018Summary only. Only limited summary data is available for this year.$8.41$3.63$4.78$7.89$7.78$0.11
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.65$0.77$4.88$9.20$6.51$2.69
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.40$0.20$2.20$4.38$4.33$0.05
2015Detailed filing. Detailed filing data is available for this year.$2.27$0.12$2.15$3.61$3.41$0.20
2014Summary only. Only limited summary data is available for this year.$1.88$0.13$1.75$3.35$2.97$0.38
2013Summary only. Only limited summary data is available for this year.$1.50$0.13$1.37$3.36$2.73$0.64
2012Summary only. Only limited summary data is available for this year.$0.89$0.16$0.73$2.79$2.74$0.05
2011Summary only. Only limited summary data is available for this year.$0.87$0.19$0.68$2.69$2.62$0.07
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2024 filings • 501(c)3 • $10M-$25M nonprofits