Civic Intelligence

Hiv Education and Prevention Project of Alameda County

990 • Fiscal year 2022 • EIN 94-3205535

Jul 01, 2021 to Jun 30, 2022 • Filed on Apr 12, 2023

Organization Profilewww.heppac.org

View Organization Page

PO Box 7522Oakland, CA 94601

(510) 434-0307

Siviq Scores

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

Liabilities / Assets

54th percentile

0.09x

Higher debt load relative to assets than 54% of similar nonprofits.

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

Liabilities / Revenue

42nd percentile

0.05x

Higher debt load relative to revenue than 42% of similar nonprofits.

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

Net Margin

42nd percentile

2.8%

Higher net margin than 42% of similar nonprofits.

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

Top Officer Pay

61st percentile

$82,445

Higher top officer pay than 61% 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

63rd percentile

7.1%

Faster asset growth than 63% of similar nonprofits.

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

Revenue Growth

54th percentile

8.3%

Faster revenue growth than 54% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets54th percentile

Assets

Up

$1,115,514

Up $74,392 (+7.1%) from 2021

Net Assets

Up

$1,019,496

Up $50,914 (+5.3%) from 2021

Liabilities

Up

$96,018

Up $23,478 (+32%) from 2021

Revenue And Expenses
Liabilities / Revenue42nd percentileNet Margin42nd percentile

Revenue

Up

$1,850,554

Up $141,630 (+8.3%) from 2021

Expenses

Down

$1,799,640

Down $56,503 (-3.0%) from 2021

Net Income

Up

$50,914

Up $198,133 (+135%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth63rd percentile

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

$2.0M$1.5M$1.0M$500K$0Assets 2011: $932,652Liabilities 2011: $46,770Net Assets 2011: $885,8822011Assets 2012: $890,767Liabilities 2012: $62,702Net Assets 2012: $828,0652012Assets 2013: $776,626Liabilities 2013: $54,090Net Assets 2013: $722,5362013Assets 2014: $757,459Liabilities 2014: $31,742Net Assets 2014: $725,7172014Assets 2015: $747,833Liabilities 2015: $51,998Net Assets 2015: $695,8352015Assets 2016: $769,128Liabilities 2016: $29,998Net Assets 2016: $739,1302016Assets 2017: $863,579Liabilities 2017: $57,149Net Assets 2017: $806,4302017Assets 2018: $783,050Liabilities 2018: $108,467Net Assets 2018: $674,5832018Assets 2019: $1,089,398Liabilities 2019: $445,502Net Assets 2019: $643,8962019Assets 2020: $1,169,451Liabilities 2020: $53,650Net Assets 2020: $1,115,8012020Assets 2021: $1,041,122Liabilities 2021: $72,540Net Assets 2021: $968,5822021Assets 2022: $1,115,514Liabilities 2022: $96,018Net Assets 2022: $1,019,4962022Assets 2023: $1,680,645Liabilities 2023: $126,399Net Assets 2023: $1,554,2462023

Highlighted filing

2022

Assets$1,115,514
Liabilities$96,018
Net Assets$1,019,496
Open 2022 Filing

Operations Trend

Revenue Growth54th percentile

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $925,935Expenses 2011: $974,539Net Income 2011: -$48,6042011Revenue 2012: $979,443Expenses 2012: $1,037,260Net Income 2012: -$57,8172012Revenue 2013: $1,262,379Expenses 2013: $1,367,908Net Income 2013: -$105,5292013Revenue 2014: $1,242,467Expenses 2014: $1,239,286Net Income 2014: $3,1812014Revenue 2015: $1,171,085Expenses 2015: $1,200,967Net Income 2015: -$29,8822015Revenue 2016: $1,087,399Expenses 2016: $1,044,104Net Income 2016: $43,2952016Revenue 2017: $1,090,914Expenses 2017: $1,023,614Net Income 2017: $67,3002017Revenue 2018: $1,138,205Expenses 2018: $1,270,052Net Income 2018: -$131,8472018Revenue 2019: $1,090,754Expenses 2019: $1,121,441Net Income 2019: -$30,6872019Revenue 2020: $2,019,005Expenses 2020: $1,547,100Net Income 2020: $471,9052020Revenue 2021: $1,708,924Expenses 2021: $1,856,143Net Income 2021: -$147,2192021Revenue 2022: $1,850,554Expenses 2022: $1,799,640Net Income 2022: $50,9142022Revenue 2023: $2,935,280Expenses 2023: $2,400,530Net Income 2023: $534,7502023

Highlighted filing

2022

Revenue$1,850,554
Expenses$1,799,640
Net Income$50,914
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
Apr 12, 2023
Return Version
2021v4.1
Gross Receipts
$1,850,554
Mission and Program Overview

Mission

HIV education and prevention provide harm reduction based services in Alameda County and Contra Costa County. We serve people who are at increased risk for HIV, hepatitis C and other infectious diseases.

HIV prevention and education. We provide harm reduction based services in Alameda County and Contra Costa County. We serve people who are at increased risk for HIV, hepatitis C and other infectious diseases.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$416,145$391,044▼ $25,101
Accounts Receivable$130,181$246,098▲ $115,917
Savings and Temporary Cash Investments$238,711$238,735▲ $24
Land, Buildings, and Equipment, Net$235,745$214,057▼ $21,688
Prepaid Expenses and Deferred Charges$20,340$25,580▲ $5,240
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-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$1,041,122$1,115,514▲ $74,392
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$72,540$96,018▲ $23,478
Total Liabilities$72,540$96,018▲ $23,478
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$731,808$809,007▲ $77,199
Net Assets With Donor Restrictions$236,774$210,489▼ $26,285
Total Net Assets Fund Balance$968,582$1,019,496▲ $50,914
Total Liabilities and Net Assets / Fund Balance$1,041,122$1,115,514▲ $74,392

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$73,452$89,658$163,110
Buildings$59,572$80,687$140,259
Other Land Buildings$7,576$99,295$106,871
Equipment$17,153$65,207$82,360
Land$56,304-$56,304
Compensation and Service Providers
Top Officer Pay61st percentile

Employees

NameTitleFull / Part TimeBaseTotal
Braunz CourtneyExecutive DirectorFT$82,445$82,445

Board Members and Trustees

NameTitle
Nyisha UnderwoodPresident
Andrew ReynoldsBoard Member
Arthur BeltonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,229,123
Program Service Revenue
$608,507
Investment Income
$213
Other Revenue
$12,711
All Other Contributions
$324,624
Change in Net Assets
$50,914

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
Other Non Cash Contri Table1$106,904Fair Market Value (FMV)
Food Inventory1$84,911Fair Market Value (FMV)
Total Noncash Contributions2$191,815-

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,850,554
Revenue Not Reported on Form 990
$17,280
Total Revenue per Audited Statements
$1,867,834
Total Revenue per Form 990
$1,850,554
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,088,558
Other Expenses$711,082
Total Fundraising Expense$41,029
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$693,196$59,119$29,318$781,633
Other Employee Benefits$118,009$21,078$5,304$144,391
Current Officers, Directors, Trustees, and Key Employees$82,917$7,071$3,507$93,495
Fees for Services Other$82,389$5,261-$87,650
Occupancy$44,421$40,409-$84,830
Payroll Taxes$56,425$10,078$2,536$69,039
Fees for Services Accounting-$39,281-$39,281
Depreciation Depletion-$26,557-$26,557
Information Technology$10,261$10,261-$20,522
Travel$19,860--$19,860
Insurance$14,189$4,730-$18,919
Office Expenses$2,334$11,705-$14,039
All Other Expenses$8,782$5,246-$14,028
Other Expenses$16,541$8,578-$8,578
Conferences and Meetings--$364$364
Total Functional Expenses$1,509,237$249,374$41,029$1,799,640

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,816,920
Expenses per Audited Statements$1,799,640
Total Expenses per Form 990$1,799,640
Expenses Not Reported on Form 990$17,280
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
Audit committee
No
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
No
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

“Form 990 emailed to Board of Directors before filing.”

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

“Potential conflicts of interest are discussed at board meetings.”

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

“A salary marketing analysis was done by the board chair.”

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

“Documents are available upon request.”

Form 990, Part VIII, Line 1G

“The Organization received noncash contributions of donated services in the amount of $17,280. As per reporting instructions,we have not reported this amount on lines 1f and 1g. We have reported the amount in Schedule D, Part XI,line 2b and in Part XII, line 2a.”

Filing and Contact Details

Filer

Filer Name
HIV Education & Prevention Project
EIN
94-3205535
Phone
5104340307
Address
PO Box 7522, Oakland, CA 94601

Signing Officer

Name
Braunz Courtney
Title
Executive Director
Signed
2023-04-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Braunz Courtney
Formed
1996
Legal Domicile
CA
Voting Board Members
3
Independent Board Members
3
Employees
25
Volunteers
10

Preparer

Firm
Harshwal & Company Llp
Address
7677 OAKPORT ST STE 460, OAKLAND, CA 94621
Preparer
Sanwar Harshwal CPA
Phone
5104525051
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

“The Organization has obtained tax-exempt status from the Internal Revenue Service under Section 501(c)(3) of the Internal Revenue Code and from the Franchise Tax Board under Section 23701(d) of the California Revenue and Taxation Code. Accordingly, no provision for federal income tax or California Franchise Tax has been made.The Organization has evaluated its current tax positions as of June 30, 2022 and is not aware of any significant uncertain tax positions for which a reserve would be necessary. The Organizations tax returns are generally subject to examination by federal and state taxing authorities for three and four years, respectively, after they are filed.”

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IRS990/ProgSrvcAccomActy2Grp/Desc0HEPPAC continues to support local emerging SSPs such as Punks With Lunch (PWL) by acting as fiscal agent to enhance Harm Reductions services and supplies in the city of Oakland of which PWL have special focus on and impact on. Being fiscal agents has expanded HEPPACs reach to increase access points for People Who Use Drugs (PWUDs) to obtain Harm Reduction services and supplies.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0158490
IRS990/ProgSrvcAccomActy3Grp/Desc0HEPPAC has expanded its Harm Reduction services to youth and young adults interested in Harm Reduction by securing a MIMs grant geared for youth development in the Harm Reduction Medical field by Mentorship to be future SUNs.
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Organization has obtained tax-exempt status from the Internal Revenue Service under Section 501(c)(3) of the Internal Revenue Code and from the Franchise Tax Board under Section 23701(d) of the California Revenue and Taxation Code. Accordingly, no provision for federal income tax or California Franchise Tax has been made.The Organization has evaluated its current tax positions as of June 30, 2022 and is not aware of any significant uncertain tax positions for which a reserve would be necessary. The Organizations tax returns are generally subject to examination by federal and state taxing authorities for three and four years, respectively, after they are filed.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
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IRS990ScheduleM/OtherNonCashContriTableGrp/Desc0Syringes and Harm Reduction
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Form 990 emailed to Board of Directors before filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Potential conflicts of interest are discussed at board meetings.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A salary marketing analysis was done by the board chair.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Documents are available upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The Organization received noncash contributions of donated services in the amount of $17,280. As per reporting instructions,we have not reported this amount on lines 1f and 1g. We have reported the amount in Schedule D, Part XI,line 2b and in Part XII, line 2a.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VIII, Line 1g
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01509237
IRS990/TotalFunctionalExpensesGrp/TotalAmt01799640

Document Assets

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Filings

Displayed year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,115,514
Liabilities
$96,018
Net assets
$1,019,496
Revenue
$1,850,554
Expenses
$1,799,640
Net income
$50,914
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$1.68$0.13$1.55$2.94$2.40$0.53
2022Detailed filing. Detailed filing data is available for this year.$1.12$0.10$1.02$1.85$1.80$0.05
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.04$0.07$0.97$1.71$1.86$0.15
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.17$0.05$1.12$2.02$1.55$0.47
2019Summary only. Only limited summary data is available for this year.$1.09$0.45$0.64$1.09$1.12$0.03
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.78$0.11$0.67$1.14$1.27$0.13
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.86$0.06$0.81$1.09$1.02$0.07
2016Summary only. Only limited summary data is available for this year.$0.77$0.03$0.74$1.09$1.04$0.04
2015Detailed filing. Detailed filing data is available for this year.$0.75$0.05$0.70$1.17$1.20$0.03
2014Summary only. Only limited summary data is available for this year.$0.76$0.03$0.73$1.24$1.24$0.00
2013Summary only. Only limited summary data is available for this year.$0.78$0.05$0.72$1.26$1.37$0.11
2012Summary only. Only limited summary data is available for this year.$0.89$0.06$0.83$0.98$1.04$0.06
2011Summary only. Only limited summary data is available for this year.$0.93$0.05$0.89$0.93$0.97$0.05
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2022 filings • 501(c)3 • $1M-$5M nonprofits