Civic Intelligence

Global Healing

990 • Fiscal year 2014 • EIN 94-3207570

Jan 01, 2014 to Dec 31, 2014 • Filed on Aug 11, 2015

Organization Profilewww.globalhealing.org

View Organization Page

2140 Shattuck AvenueBerkeley, CA 94704

(510) 898-1859

Siviq Scores

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

Liabilities / Assets

36th percentile

0.04x

Higher debt load relative to assets than 36% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

57th percentile

0.16x

Higher debt load relative to revenue than 57% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Net Margin

7th percentile

-42%

Higher net margin than 7% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

65th percentile

$90,299

Higher top officer pay than 65% of similar nonprofits.

Top officer pay equals 12.1% of source-year revenue.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Asset Growth

16th percentile

-7.1%

Faster asset growth than 16% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

10th percentile

-28%

Faster revenue growth than 10% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Balance Sheet
Liabilities / Assets36th percentile

Assets

Down

$2,983,105

Down $227,633 (-7.1%) from 2013

Net Assets

Down

$2,866,260

Down $191,440 (-6.3%) from 2013

Liabilities

Down

$116,845

Down $36,193 (-24%) from 2013

Revenue And Expenses
Liabilities / Revenue57th percentileNet Margin7th percentile

Revenue

Down

$746,386

Down $286,143 (-28%) from 2013

Expenses

Up

$1,060,615

Up $66,598 (+6.7%) from 2013

Net Income

Down

-$314,229

Down $352,741 (-916%) from 2013

Historical Trend

Balance Sheet Trend

Asset Growth16th percentile

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

$6.0M$4.0M$2.0M$0Assets 2010: $4,681,560Liabilities 2010: $416,982Net Assets 2010: $4,264,5782010Assets 2011: $3,439,987Liabilities 2011: $299,122Net Assets 2011: $3,140,8652011Assets 2012: $3,126,272Liabilities 2012: $259,774Net Assets 2012: $2,866,4982012Assets 2013: $3,210,738Liabilities 2013: $153,038Net Assets 2013: $3,057,7002013Assets 2014: $2,983,105Liabilities 2014: $116,845Net Assets 2014: $2,866,2602014Assets 2015: $2,694,285Liabilities 2015: $7,635Net Assets 2015: $2,686,6502015Assets 2016: $2,530,954Liabilities 2016: $18,477Net Assets 2016: $2,512,4772016Assets 2017: $2,487,764Liabilities 2017: $14,466Net Assets 2017: $2,473,2982017Assets 2018: $2,251,020Liabilities 2018: $103,294Net Assets 2018: $2,147,7262018Assets 2019: $1,912,486Liabilities 2019: $49,308Net Assets 2019: $1,863,1782019Assets 2020: $1,776,797Liabilities 2020: $216,729Net Assets 2020: $1,560,0682020Assets 2021: $1,736,520Liabilities 2021: $172,412Net Assets 2021: $1,564,1082021Assets 2022: $582,568Liabilities 2022: $178,913Net Assets 2022: $403,6552022Assets 2023: $412,621Liabilities 2023: $171,721Net Assets 2023: $240,9002023Assets 2024: $274,064Liabilities 2024: $136,922Net Assets 2024: $137,1422024

Highlighted filing

2014

Assets$2,983,105
Liabilities$116,845
Net Assets$2,866,260
Open 2014 Filing

Operations Trend

Revenue Growth10th percentile

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

$2.0M$1.0M$0-$1.0M-$2.0MRevenue 2010: $350,728Expenses 2010: $1,113,948Net Income 2010: -$763,2202010Revenue 2011: $147,875Expenses 2011: $1,271,588Net Income 2011: -$1,123,7132011Expenses 2012: $718,6472012Revenue 2013: $1,032,529Expenses 2013: $994,017Net Income 2013: $38,5122013Revenue 2014: $746,386Expenses 2014: $1,060,615Net Income 2014: -$314,2292014Revenue 2015: $636,753Expenses 2015: $834,584Net Income 2015: -$197,8312015Revenue 2016: $739,505Expenses 2016: $875,287Net Income 2016: -$135,7822016Revenue 2017: $747,100Expenses 2017: $856,117Net Income 2017: -$109,0172017Revenue 2018: $125,580Expenses 2018: $789,757Net Income 2018: -$664,1772018Revenue 2019: $285,307Expenses 2019: $664,698Net Income 2019: -$379,3912019Revenue 2020: $248,045Expenses 2020: $426,277Net Income 2020: -$178,2322020Revenue 2021: $199,871Expenses 2021: $212,500Net Income 2021: -$12,6292021Revenue 2022: $375,481Expenses 2022: $1,504,395Net Income 2022: -$1,128,9142022Revenue 2023: $402,627Expenses 2023: $599,097Net Income 2023: -$196,4702023Revenue 2024: $239,738Expenses 2024: $342,429Net Income 2024: -$102,6912024

Highlighted filing

2014

Revenue$746,386
Expenses$1,060,615
Net Income-$314,229
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Aug 11, 2015
Return Version
2014v5.0
Gross Receipts
$746,386
Mission and Program Overview

Mission

Global Healing works across a number of medical specialties, including cardiac surgery, pediatrics and blood safety, coordinating programs around the world. Global Healing works to address the disparity in access to healthcare between the developed and developing world. We have created a model that co-opts support from all sectors and focuses on local capacity building, not temporary interventions with temporary effect.

Global Healing is dedicated to promo- ting health care reform in areas of the world where modern medical health care is not available. Global Healing aims for sustainable development of healthcare services, rather than short-term or emergency interventions.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$2,448,359$1,881,921▼ $566,438
Savings and Temporary Cash Investments$155,919$528,532▲ $372,613
Other Notes and Loans Receivable, Net$500,000$500,000→ $0
Pledges and Grants Receivable$81,405$64,041▼ $17,364
Cash and Non-Interest-Bearing Accounts$11,979$8,405▼ $3,574
Prepaid Expenses and Deferred Charges$13,076$206▼ $12,870
Accounts Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$3,210,738$2,983,105▼ $227,633
Other Assets Total-$0-
Liabilities
Grants Payable$148,841$114,576▼ $34,265
Accounts Payable and Accrued Expenses$2,512$1,162▼ $1,350
Other Liabilities$1,685$1,107▼ $578
Total Liabilities$153,038$116,845▼ $36,193
Net Assets / Fund Balance
Unrestricted Net Assets$2,976,294$2,809,838▼ $166,456
Temporarily Rstr Net Assets$81,406$56,422▼ $24,984
Total Net Assets Fund Balance$3,057,700$2,866,260▼ $191,440
Total Liabilities and Net Assets / Fund Balance$3,210,738$2,983,105▼ $227,633
Compensation and Service Providers
Top Officer Pay65th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Luke IflandPresidentFT$82,400$7,899$90,299

Board Members and Trustees

NameTitle
Cynthia BassoBoard Chair
Alice J Gruber RNDirector
Dr Arup Roy-BurmanDirector
Dr Sheila JenkinsDirector
James MacPhersonDirector
Carl TaiblCFO
Amy CookCommunications
Revenue and Support

Revenue Composition

Contributions and Grants
$630,476
Program Service Revenue
$32,239
Investment Income
$83,671
Other Revenue
$0
All Other Contributions
$630,476
Change in Net Assets
$-314,229

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 Supplies7$111,647Fair Market Value (FMV)
Total Noncash Contributions7$111,647-

Audited Revenue Reconciliation

Revenue per Audited Statements
$746,386
Revenue Not Reported on Form 990
$147,773
Total Revenue per Audited Statements
$894,159
Total Revenue per Form 990
$746,386
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$793,018
Salaries, Compensation, and Employee Benefits$213,356
Grants and Similar Amounts Paid$54,241
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Travel$118,936$1,109-$120,045
Other Salaries and Wages$73,749$18,437-$92,186
Current Officers, Directors, Trustees, and Key Employees$72,239$18,060-$90,299
Conferences and Meetings$45,288--$45,288
Grants to Domestic Orgs$33,500--$33,500
Fees for Service Investment Mgmnt Fees-$27,472-$27,472
Foreign Grants$20,741--$20,741
Payroll Taxes$12,410$3,103-$15,513
Fees for Services Other$15,048--$15,048
Occupancy$10,779$2,695-$13,474
Pension Plan Contributions$8,120$2,030-$10,150
Insurance$9,024$1,113-$10,137
Fees for Services Accounting-$8,387-$8,387
Office Expenses$730$4,700-$5,430
Information Technology$2,085$3,163-$5,248
Other Employee Benefits$4,167$1,041-$5,208
All Other Expenses$3,082$1,396-$4,478
Other Expenses$1,848$558-$2,406
Total Functional Expenses$967,351$93,264$0$1,060,615

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,060,615
Total Expenses per Audited Statements$1,060,615
Total Expenses per Form 990$1,060,615
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
World Organization Renal TherSwampscott, MA501c3Program Activities$20,000
Global StrategiesAlbany, CA501c3Program Activities$12,000

International Summary

Spending
$20,741

International Compliance

Foreign grant records maintained
Yes
Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
NepalProgram ServicesMedical supplies00$11,381
HondurasProgram ServicesMedical Supplies00$4,634
GeorgiaProgram ServicesMedical supplies00$2,534
HaitiProgram ServicesMedical Equipment00$2,192
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-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued payroll liabilities$1,107
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 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
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et

“Board members Dr. Arup Roy-Burman and Dr. Sheila Jenkins are related to each other as husband and wife.”

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

“FORM 990 IS PREPARED BY AN OUTSIDE TAX PROFESSIONAL. THE FORM IS THEN REVIEWED BYTHE ORGANIZATION'S MANAGEMENT, which includes A MEMBER OF THE BOARD OF DIRECTORS AND THE President. THIS GROUP OF INDIVIDUALS THEN DISCUSSES THE CONTENTS OF THE RETURN WITH THE OUTSIDE TAX PROFESSIONAL. AFTER A FULL REVIEW (WITH MODIFICATIONS WHERENECESSARY), THE FINAL VERSION OF THE TAX RETURN IS PROVIDED TO ALL MEMBERS OF THE ORGANIZATION'S VOTING BODY. A REPRESENTATIVE OF MANAGEMENT AUTHORIZES THE FINAL FORM 990 WHICH IS THEN E-FILED WITH THE INTERNAL REVENUE SERVICE.”

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

“Members of the board of directors review all potential conflicts of interest atleast annually. All personnel and board members are required to disclose (inwriting) potential conflicts and any related party affiliations. Loans between theorganization and members of management and the board are strictly prohibited. Theorganization seeks full transparency on all relationships. Any potential conflicts (in fact or appearance) are discussed openly and resolved in accordance with the organization's policies and procedures.”

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

“MEMBERS OF THE BOARD OF DIRECTORS REVIEW THE COMPENSATION OF ALL HIGH-LEVEL PERSONNEL PERIODICALLY IN ACCORDANCE WITH IRS RULES AND REGULATIONS. EFFORTS ARE MADE TO SECURE COMPENSATION DATA FROM INDUSTRY SOURCES IN ORDER TO DETERMINE COMPETITIVENESS AND APPROPRIATENESS OF SALARIES. The Organization does not have any top management members with a salary in excess of $150,000. EVERY EFFORT IS MADE TO ENSURE THAT THE PROCESS IS THOROUGH AND TRANSPARENT IN ACCORDANCE WITH IRS GUIDELINES AND THE ORGANIZATION'S POLICIES AND PROCEDURES.”

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

“Compensation of other high-level personnel and key employees is reviewed periodically by members of management. Efforts are made to secure compensation data from industry sources in order to determine competitiveness and appropriateness of salaries and all related benefits.”

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

“ALL OF THE ORGANIZATION'S GOVERNING DOCUMENTS, FINANCIAL STATEMENTS AND OTHER LEGALFILINGS ARE MAINTAINED IN A SECURE ENVIRONMENT AND HELD AVAILABLE FOR INSPECTION BYTAX AUTHORITIES AND THE GENERAL PUBLIC. TAX RETURNS ARE POSTED ANNUALLY TOWWW.GUIDESTAR.ORG (WHERE THEY ARE AVAILABLE FOR VIEWING AS ELECTRONIC COPIES). All the organization's governance documents are available via website: http://globalhealing.org/financials. All tax returns ARE ALSO AVAILABLE AT THE ORGANIZATION'S OFFICE IN BERKELEY, CALIFORNIA (FOR A PHYSICAL INSPECTION).”

Filing and Contact Details

Filer

Filer Name
Global Healing
EIN
94-3207570
Phone
5108981859
Address
2140 Shattuck Avenue, Berkeley, CA 94704

Signing Officer

Name
Luke Ifland
Title
President
Signed
2015-08-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Luke Ifland
Formed
1994
Legal Domicile
CA
Voting Board Members
7
Independent Board Members
6
Employees
6
Volunteers
50

Preparer

Firm
Regalia & Associates CPAs
Address
103 Town Country Dr Ste K, Danville, CA 94526
Preparer
Douglas W Regalia
Phone
9253140390
Supplemental Narrative

Additional Explanations

Other Changes In Net Assets Or Fund Balances - Other Increases

“Change in discount on long-term receivables = $971”

Financial Statement Notes

Part X : FIN48 Footnote

“Income TaxesFinancial statement presentation follows the recommendations of ASC 740, Income Taxes. Under ASC 740, Global Healing is required to report information regarding its exposure to various tax positions taken by Global Healing and requires a two-step process that separates recognition from measurement. The first step is determining whether a tax position has met the recognition threshold; the second step is measuring a tax position that meets the recognition threshold. Management believes that it has adequately evaluated its current tax positions and has concluded that as of December 31, 2014, Global Healing does not have any uncertain tax positions for which a reserve or an accrual for a tax liability would be necessary.Global Healing has received notification from the Internal Revenue Service and the State of California that it qualifies for tax-exempt status under Section 501(c)(3) of the Internal Revenue Code and Section 23701d of the California Revenue and Taxation Code. The exemptions are subject to periodic review by the federal and state taxing authorities and management is confident that Global Healing continues to satisfy all federal and state statutes in order to qualify for continued tax exemption status. Global Healing may periodically receive unrelated business income (such as sublease rental income) requiring Global Healing to file separate tax returns under federal and state statutes. Under such conditions, Global Healing calculates, accrues and remits the applicable taxes.”

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

“Net assets released from restrictions $25955”

Raw XML AppendixShowing 400 of 550 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/MissionDesc0Global Healing works across a number of medical specialties, including cardiac surgery, pediatrics and blood safety, coordinating programs around the world. Global Healing works to address the disparity in access to healthcare between the developed and developing world. We have created a model that co-opts support from all sectors and focuses on local capacity building, not temporary interventions with temporary effect.
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IRS990/OtherExpensesGrp/Desc1Translation services
IRS990/OtherExpensesGrp/Desc2Education
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IRS990/PrincipalOfficerNm0Luke Ifland
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IRS990/ProgSrvcAccomActy2Grp/Desc0HondurasGlobal Healing continues to support the Roatn Volunteer Pediatric Clinic, which serves over 2,500 children per year and exams all newborns at the public hospital.HaitiGlobal Healing established a hospital transfusion service at the Hopital Universitaire de Mirebalais in the Central Plateau of Haiti, which serves an immediate catchment area of 185,000 population. The program has provided equipment, training and logistic support to both the hospital transfusion service and the Haitian Red Cross.
IRS990/ProgSrvcAccomActy3Grp/Desc0VietnamGlobal Healing is working with the National Hospital of Pediatrics in Hanoi to strengthen acute pediatric care within the emergency department, pediatric intensive care department and neonatal intensive care department.UkraineAs a subcontractor of the American International Health Alliance, Global Healing performed assessments at 7 blood centers and 6 hospital transfusion services in order to design a national blood improvement strategy.
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Income TaxesFinancial statement presentation follows the recommendations of ASC 740, Income Taxes. Under ASC 740, Global Healing is required to report information regarding its exposure to various tax positions taken by Global Healing and requires a two-step process that separates recognition from measurement. The first step is determining whether a tax position has met the recognition threshold; the second step is measuring a tax position that meets the recognition threshold. Management believes that it has adequately evaluated its current tax positions and has concluded that as of December 31, 2014, Global Healing does not have any uncertain tax positions for which a reserve or an accrual for a tax liability would be necessary.Global Healing has received notification from the Internal Revenue Service and the State of California that it qualifies for tax-exempt status under Section 501(c)(3) of the Internal Revenue Code and Section 23701d of the California Revenue and Taxation Code. The exemptions are subject to periodic review by the federal and state taxing authorities and management is confident that Global Healing continues to satisfy all federal and state statutes in order to qualify for continued tax exemption status. Global Healing may periodically receive unrelated business income (such as sublease rental income) requiring Global Healing to file separate tax returns under federal and state statutes. Under such conditions, Global Healing calculates, accrues and remits the applicable taxes.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1Net assets released from restrictions $25955
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990
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Document Assets

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Filings

Displayed year

2014 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,983,105
Liabilities
$116,845
Net assets
$2,866,260
Revenue
$746,386
Expenses
$1,060,615
Net income
-$314,229
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.27$0.14$0.14$0.24$0.34$0.10
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.41$0.17$0.24$0.40$0.60$0.20
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.58$0.18$0.40$0.38$1.50$1.13
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.74$0.17$1.56$0.20$0.21$0.01
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.78$0.22$1.56$0.25$0.43$0.18
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.91$0.05$1.86$0.29$0.66$0.38
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.25$0.10$2.15$0.13$0.79$0.66
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.49$0.01$2.47$0.75$0.86$0.11
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.53$0.02$2.51$0.74$0.88$0.14
2015Detailed filing. Detailed filing data is available for this year.$2.69$0.01$2.69$0.64$0.83$0.20
2014Detailed filing. Detailed filing data is available for this year.$2.98$0.12$2.87$0.75$1.06$0.31
2013XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.21$0.15$3.06$1.03$0.99$0.04
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.13$0.26$2.87$0.72
2011Summary only. Only limited summary data is available for this year.$3.44$0.30$3.14$0.15$1.27$1.12
2010Summary only. Only limited summary data is available for this year.$4.68$0.42$4.26$0.35$1.11$0.76