Civic Intelligence

Hiv Education and Prevention Project of Alameda County

990 • Fiscal year 2024 • EIN 94-3205535

Jul 01, 2023 to Jun 30, 2024 • Filed on May 12, 2025

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

0.08x

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

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

43rd percentile

0.05x

Higher debt load relative to revenue than 43% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

68th percentile

16%

Higher net margin than 68% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

79th percentile

$134,092

Higher top officer pay than 79% of similar nonprofits.

Top officer pay equals 3.5% of source-year revenue.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

88th percentile

39%

Faster asset growth than 88% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

74th percentile

30%

Faster revenue growth than 74% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$2,342,149

Up $661,504 (+39%) from 2023

Net Assets

Up

$2,154,083

Up $599,837 (+39%) from 2023

Liabilities

Up

$188,066

Up $61,667 (+49%) from 2023

Revenue

Up

$3,819,407

Up $884,127 (+30%) from 2023

Expenses

Up

$3,219,570

Up $819,040 (+34%) from 2023

Net Income

Up

$599,837

Up $65,087 (+12%) from 2023

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 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: $1,554,2462023Assets 2024: $2,342,149Liabilities 2024: $188,066Net Assets 2024: $2,154,0832024

Highlighted filing

2024

Assets$2,342,149
Liabilities$188,066
Net Assets$2,154,083

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 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: $534,7502023Revenue 2024: $3,819,407Expenses 2024: $3,219,570Net Income 2024: $599,8372024

Highlighted filing

2024

Revenue$3,819,407
Expenses$3,219,570
Net Income$599,837
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 12, 2025
Return Version
2023v6.0
Gross Receipts
$3,819,407
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.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$484,961$924,567▲ $439,606
Savings and Temporary Cash Investments$516,060$519,541▲ $3,481
Cash and Non-Interest-Bearing Accounts$404,796$516,075▲ $111,279
Land, Buildings, and Equipment, Net$243,562$355,596▲ $112,034
Prepaid Expenses and Deferred Charges$31,266$22,370▼ $8,896
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$1,680,645$2,342,149▲ $661,504
Other Assets Total-$4,000-
Liabilities
Accounts Payable and Accrued Expenses$126,399$188,066▲ $61,667
Total Liabilities$126,399$188,066▲ $61,667
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,423,763$1,953,875▲ $530,112
Net Assets With Donor Restrictions$130,483$200,208▲ $69,725
Total Net Assets Fund Balance$1,554,246$2,154,083▲ $599,837
Total Liabilities and Net Assets / Fund Balance$1,680,645$2,342,149▲ $661,504

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$126,269$87,724$213,993
Other Land Buildings$55,625$114,921$170,546
Leasehold Improvements$65,512$97,598$163,110
Buildings$51,886$88,373$140,259
Land$56,304-$56,304
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Braunz CourtneyExecutive DirectorFT$126,923$7,169$134,092

Board Members and Trustees

NameTitle
Nyisha UnderwoodPresident
Andrew ReynoldsBoard Member
Arthur BeltonTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Mentoring in Medicine and Science IncMentoring & Leadership520 3rd Suite 105, Oakalnd, CA 94607$241,159
Revenue and Support

Revenue Composition

Contributions and Grants
$2,034,907
Program Service Revenue
$1,777,387
Investment Income
$3,688
Other Revenue
$3,425
All Other Contributions
$582,470
Change in Net Assets
$599,837

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
Drugs and Medical Supplies1$120,498Fair Market Value (FMV)
Food Inventory1$114,519Fair Market Value (FMV)
Total Noncash Contributions2$235,017-

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,819,407
Revenue Not Reported on Form 990
$12,980
Total Revenue per Audited Statements
$3,832,387
Total Revenue per Form 990
$3,819,407
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,921,073
Other Expenses$1,256,708
Total Fundraising Expense$183,994
Grants and Similar Amounts Paid$41,789
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,386,490$79,787$23,107$1,489,384
Fees for Services Other$229,072$74,492$2,507$306,071
Current Officers, Directors, Trustees, and Key Employees$45,057$80,063$40,217$165,337
Payroll Taxes$98,750$19,750$13,167$131,667
Occupancy$84,595$21,580$18,843$125,018
Other Employee Benefits$86,319$17,264$11,509$115,092
Fees for Services Accounting-$71,515-$71,515
Advertising--$65,052$65,052
Travel$49,040$5,901-$54,941
Information Technology$20,012$22,549$2,537$45,098
Grants to Domestic Individuals$41,789--$41,789
Depreciation Depletion-$34,006-$34,006
Other Expenses$18,098$9,745$3,216$27,843
Office Expenses$2,606$20,472-$23,078
Insurance$14,104$3,646$1,880$19,630
Pension Plan Contributions$14,695$2,939$1,959$19,593
Fees for Services Legal-$5,055-$5,055
All Other Expenses-$4,514-$4,514
Conferences and Meetings-$136-$136
Total Functional Expenses$2,557,339$478,237$183,994$3,219,570

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$3,232,550
Expenses per Audited Statements$3,219,570
Total Expenses per Form 990$3,219,570
Expenses Not Reported on Form 990$12,980
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, Section B, Line 11B

Form 990 emailed to Board of Directors before filing.

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

Potential conflicts of interest are discussed at board meetings.

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

A salary marketing analysis was done by the board chair.

Form 990, Part VI, Section C, Line 19

Documents are available upon request.

Form 990, Part VIII, Line 1G

The Organization received noncash contributions of donated services in the amount of $12,980. 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
2025-05-12
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
31
Volunteers
10

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 2

Prevention and Harm Reduction Serives (PHRS) - HEPPAC has increased prevention and harm reduction services (PHRS) by enhancing pre-existing integrated syringe service programs in clinical and non-clinical settings. HEPPAC hired more Full time staff to offer direct services which resulted in more participant utilization during fixed and mobile service sites.Drop In Center hours were increased to five days per week. Funding enhanced organization growth including structure and program delivery across four of HEPPACs newly formed portfolios.Punks With Lunch (PWL) not only launched a Community Drug Checking Program but served over 10,000 people without missing a single day of scheduled service. PWL distributed at least 10,000 doses of naloxone and the community reported over 800 overdose reversals as a result. National Black Harm Reduction Network (NBHRN) secured their incorporation Delaware, filed for 501c3 status, and raised over $355,000 in additional funding to power their mission forward. NBHRN expanded their digital presence through a new website, bi-monthly newsletter,and social media channels, while simultaneously developing a workforce development program and establishing and strengthening strategic partnerships with key organizations in the field.

Form 990, Part III, Line 3

This Program has been ceased to conduct-HEPPAC HAS BEEN FUNDED BY THE BOARD OF SUPERVISORS TO INCREASE OVERDOSE PREVENTIONACTIVITIES BY PROVIDING LOW BARRIER DRUG CHECKING USING THE FTIR MACHINE WHICH CANIDENTIFY TRACE AMOUNTS OF FOREIGN SUBSTANCES SUCH AS FENTANYLY IN THE UNREGULATEDDRUG SUPPLY. DOING THIS HAS INCREASED THE AUTONOMY OF PERSONS WHO USE DRUGS (PWUDS)TO KNOW WHAT'S GOING IN THEIR BODIES AND MAKE INFORMED DECISIONS TO PREVENT FATALOPIOID OVERDOSE.

Form 990, Part III, Line 4D

OTHER PROGRAM SERVICES 4: Prevention and Harm Reduction Serives (PHRS) - HEPPAC has increased prevention and harm reduction services (PHRS) by enhancing pre-existing integrated syringe service programs in clinical and non-clinical settings.HEPPAC hired more Full time staff to offer direct services which resulted in more participant utilization during fixed and mobile service sites.Drop In Center hours were increased to five days per week. Funding enhanced organization growth including structure and program delivery across four of HEPPACs newly formed portfolios. OTHER PROGRAM SERVICES 5: East Bay MAT Expansion (EBME) - Overdose to Action (OD2A) and Prop 47 Contracts have allowed HEPPAC to increase its reach to People Who Use Drugs (PWUD) in having equitable entry points to engage with Substance Use Navigators (SUNS) wanting to access Substance Use Disorder (SUD) for Opiod Use Disorder (OUD) and Stimulant Use Disorder (StUD) treatment. This reinforced and built relationships with the criminal justice re-entry system to increase recently released persons' access to Medication Assistance Treatment (MAT) in Alameda and Contra Costa Counties.

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, 2024, and is unaware 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/MissionDesc0HIV 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.
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IRS990/ProgSrvcAccomActy2Grp/Desc0HEPPAC was the first in the East Bay to incorporate a Harm Reduction Vending Machine (HRVM) in an Emergency Room of a county hospital along with several Narcan Stand Box (NSB) full of Naloxone that was funded by a small Mini Grant. Due to the popularity and need of this service,funding has opened up in two counties to support ongoing efforts to supply people with Narcan, hygiene kits,Condoms,socks and other kits in this modality in efforts addressing a person's social determinants of health.
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IRS990/ProgSrvcAccomActy3Grp/Desc0Punks With Lunch (PWL) not only launched a Community Drug Checking Program but served over 10,000 people without missing a single day of scheduled service. PWL distributed at least 10,000 doses of naloxone and the community reported over 800 overdose reversals as a result.
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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, 2024, and is unaware 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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Prevention and Harm Reduction Serives (PHRS) - HEPPAC has increased prevention and harm reduction services (PHRS) by enhancing pre-existing integrated syringe service programs in clinical and non-clinical settings. HEPPAC hired more Full time staff to offer direct services which resulted in more participant utilization during fixed and mobile service sites.Drop In Center hours were increased to five days per week. Funding enhanced organization growth including structure and program delivery across four of HEPPACs newly formed portfolios.Punks With Lunch (PWL) not only launched a Community Drug Checking Program but served over 10,000 people without missing a single day of scheduled service. PWL distributed at least 10,000 doses of naloxone and the community reported over 800 overdose reversals as a result. National Black Harm Reduction Network (NBHRN) secured their incorporation Delaware, filed for 501c3 status, and raised over $355,000 in additional funding to power their mission forward. NBHRN expanded their digital presence through a new website, bi-monthly newsletter,and social media channels, while simultaneously developing a workforce development program and establishing and strengthening strategic partnerships with key organizations in the field.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1This Program has been ceased to conduct-HEPPAC HAS BEEN FUNDED BY THE BOARD OF SUPERVISORS TO INCREASE OVERDOSE PREVENTIONACTIVITIES BY PROVIDING LOW BARRIER DRUG CHECKING USING THE FTIR MACHINE WHICH CANIDENTIFY TRACE AMOUNTS OF FOREIGN SUBSTANCES SUCH AS FENTANYLY IN THE UNREGULATEDDRUG SUPPLY. DOING THIS HAS INCREASED THE AUTONOMY OF PERSONS WHO USE DRUGS (PWUDS)TO KNOW WHAT'S GOING IN THEIR BODIES AND MAKE INFORMED DECISIONS TO PREVENT FATALOPIOID OVERDOSE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2OTHER PROGRAM SERVICES 4: Prevention and Harm Reduction Serives (PHRS) - HEPPAC has increased prevention and harm reduction services (PHRS) by enhancing pre-existing integrated syringe service programs in clinical and non-clinical settings.HEPPAC hired more Full time staff to offer direct services which resulted in more participant utilization during fixed and mobile service sites.Drop In Center hours were increased to five days per week. Funding enhanced organization growth including structure and program delivery across four of HEPPACs newly formed portfolios. OTHER PROGRAM SERVICES 5: East Bay MAT Expansion (EBME) - Overdose to Action (OD2A) and Prop 47 Contracts have allowed HEPPAC to increase its reach to People Who Use Drugs (PWUD) in having equitable entry points to engage with Substance Use Navigators (SUNS) wanting to access Substance Use Disorder (SUD) for Opiod Use Disorder (OUD) and Stimulant Use Disorder (StUD) treatment. This reinforced and built relationships with the criminal justice re-entry system to increase recently released persons' access to Medication Assistance Treatment (MAT) in Alameda and Contra Costa Counties.

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.34$0.19$2.15$3.82$3.22$0.60
2023Summary only. Only limited summary data is available for this year.$1.68$0.13$1.55$2.94$2.40$0.53
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$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