Civic Intelligence

Aguilas

990 • Fiscal year 2020 • EIN 94-3207987

Jan 01, 2020 to Dec 31, 2020 • Filed on Dec 16, 2021

2261 Market Street 496San Francisco, CA 94114

(415) 558-8403

Siviq Scores

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

Liabilities / Assets

79th percentile

0.38x

Higher debt load relative to assets than 79% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Liabilities / Revenue

68th percentile

0.18x

Higher debt load relative to revenue than 68% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Net Margin

34th percentile

-1.9%

Higher net margin than 34% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Top Officer Pay

94th percentile

$160,402

Higher top officer pay than 94% of similar nonprofits.

Top officer pay equals 28.3% of source-year revenue.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Asset Growth

72nd percentile

25%

Faster asset growth than 72% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Revenue Growth

82nd percentile

35%

Faster revenue growth than 82% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Assets

Up

$272,070

Up $54,543 (+25%) from 2019

Net Assets

Down

$169,119

Down $9,008 (-5.1%) from 2019

Liabilities

Up

$102,951

Up $63,551 (+161%) from 2019

Revenue

Up

$566,035

Up $148,256 (+35%) from 2019

Expenses

Up

$576,542

Up $163,824 (+40%) from 2019

Net Income

Down

-$10,507

Down $15,568 (-308%) from 2019

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0-$100KAssets 2011: $143,687Liabilities 2011: $37,864Net Assets 2011: $105,8232011Assets 2012: $144,620Liabilities 2012: $66,241Net Assets 2012: $78,3792012Assets 2013: $167,967Liabilities 2013: $43,640Net Assets 2013: $124,3272013Assets 2014: $160,866Liabilities 2014: $23,760Net Assets 2014: $137,1062014Assets 2015: $161,306Liabilities 2015: $34,971Net Assets 2015: $126,3352015Assets 2016: $169,998Liabilities 2016: $20,730Net Assets 2016: $149,2682016Assets 2017: $237,980Liabilities 2017: $74,527Net Assets 2017: $163,4532017Assets 2018: $211,701Liabilities 2018: $44,394Net Assets 2018: $167,3072018Assets 2019: $217,527Liabilities 2019: $39,400Net Assets 2019: $178,1272019Assets 2020: $272,070Liabilities 2020: $102,951Net Assets 2020: $169,1192020Assets 2021: $98,921Liabilities 2021: $60,519Net Assets 2021: $38,4022021Assets 2022: $29,466Liabilities 2022: $102,714Net Assets 2022: -$73,2482022Assets 2023: $47,139Liabilities 2023: $87,424Net Assets 2023: -$40,2852023Assets 2024: $66,495Liabilities 2024: $26,043Net Assets 2024: $40,4522024

Highlighted filing

2020

Assets$272,070
Liabilities$102,951
Net Assets$169,119

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2011: $363,928Expenses 2011: $306,389Net Income 2011: $57,5392011Revenue 2012: $362,827Expenses 2012: $389,246Net Income 2012: -$26,4192012Revenue 2013: $438,705Expenses 2013: $392,114Net Income 2013: $46,5912013Revenue 2014: $392,552Expenses 2014: $376,327Net Income 2014: $16,2252014Revenue 2015: $377,940Expenses 2015: $386,753Net Income 2015: -$8,8132015Revenue 2016: $401,190Expenses 2016: $379,399Net Income 2016: $21,7912016Revenue 2017: $391,733Expenses 2017: $377,548Net Income 2017: $14,1852017Revenue 2018: $399,287Expenses 2018: $388,917Net Income 2018: $10,3702018Revenue 2019: $417,779Expenses 2019: $412,718Net Income 2019: $5,0612019Revenue 2020: $566,035Expenses 2020: $576,542Net Income 2020: -$10,5072020Revenue 2021: $759,800Expenses 2021: $890,517Net Income 2021: -$130,7172021Revenue 2022: $793,764Expenses 2022: $907,249Net Income 2022: -$113,4852022Revenue 2023: $628,815Expenses 2023: $595,852Net Income 2023: $32,9632023Revenue 2024: $333,217Expenses 2024: $252,423Net Income 2024: $80,7942024

Highlighted filing

2020

Revenue$566,035
Expenses$576,542
Net Income-$10,507
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Dec 16, 2021
Return Version
2020v4.0
Gross Receipts
$602,984
Mission and Program Overview

Mission

NONE

Aguilas was formed to address the various needs of the gay latino community in the san francisco bay area and manages an hiv prevention program.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$69,013$219,030▲ $150,017
Investments in Publicly Traded Securities$36,949--
Cash and Non-Interest-Bearing Accounts$92,539$29,212▼ $63,327
Land, Buildings, and Equipment, Net$13,896$14,782▲ $886
Prepaid Expenses and Deferred Charges$2,070$5,180▲ $3,110
Savings and Temporary Cash Investments-$806-
Total Assets$217,527$272,070▲ $54,543
Other Assets Total$3,060$3,060→ $0
Liabilities
Other Liabilities$19,636$41,971▲ $22,335
Unsecured Notes Loans Payable-$39,100-
Accounts Payable and Accrued Expenses$19,764$21,880▲ $2,116
Total Liabilities$39,400$102,951▲ $63,551
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$178,127$169,119▼ $9,008
Total Net Assets Fund Balance$178,127$169,119▼ $9,008
Total Liabilities and Net Assets / Fund Balance$217,527$272,070▲ $54,543

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$14,782$51,984$66,766
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Eduardo Morales PhdExecutive DiFT$124,435$35,967$160,402
Eduardo Morales PhdExecutive Director-$124,435$35,967$160,402

Board Members and Trustees

NameTitle
Gregory RojasBoard Member
Jaime HernandezBoard Member
Leandro GonzalezBoard Member
Michael RodriguezBoard Member
Steve IbarraBoard Member
Revenue and Support

Revenue Composition

Contributions and Grants
$557,670
Program Service Revenue
$0
Investment Income
$7,070
Other Revenue
$1,295
All Other Contributions
$16,078
Change in Net Assets
$-10,507
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$374,999
Other Expenses$201,543
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$149,248$22,302-$171,550
Current Officers, Directors, Trustees, and Key Employees$139,550$20,852-$160,402
Occupancy$43,919$4,880-$48,799
Payroll Taxes$22,804$3,407-$26,211
Office Expenses$16,367$3,118-$19,485
Pension Plan Contributions$14,647$2,189-$16,836
Fees for Services Accounting$11,016$2,754-$13,770
Insurance$6,050$672-$6,722
Other Expenses$19,755$5,083-$5,083
Depreciation Depletion$2,109$234-$2,343
All Other Expenses$456$1,260-$1,716
Fees for Services Other-$1,190-$1,190
Travel$383$384-$767
Advertising$154--$154
Total Functional Expenses$507,292$69,250$0$576,542
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Retirement Contribution$41,971
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, Page 6, Part VI, Line 11B

The tax returns are prepared by the accountant and reviewed prior to filing.

Form 990, Page 6, Part VI, Line 12C

Reported in the board of director's meetings.

Form 990, Page 6, Part VI, Line 15A

Use comparable salaries for qualifications, experience and job responsibilities.

Form 990, Page 6, Part VI, Line 19

The organization's governing documents, conflict of interest policy and financial statements are available upon request.

Filing and Contact Details

Filer

Filer Name
Aguilas
EIN
94-3207987
Phone
4155588403
Address
2261 MARKET STREET 496, SAN FRANCISCO, CA 94114

Signing Officer

Name
Eduardo Morales Phd
Title
Executive Director
Signed
2021-12-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Eduardo Morales Phd
Formed
1994
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
5
Employees
11
Volunteers
50

Preparer

Firm
Grant Bennett Associates
Address
10850 GOLD CENTER DR STE 260, RANCHO CORDOVA, CA 95670-5143
Preparer
Michael R Marucheau
Phone
9169225109
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

OTHER EXPENSES

Raw XML Appendix390 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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IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02155135
IRS990ScheduleA/TotalSupportAmt02167688
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearAmt0295
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt0295
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt014782
IRS990ScheduleD/EquipmentGrp/DepreciationAmt051984
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt066766
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt041971
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0RETIREMENT CONTRIBUTION
IRS990ScheduleD/TotalBookValueLandBuildingsAmt014782
IRS990ScheduleD/TotalLiabilityAmt041971
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IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990ScheduleJ/InitialContractExceptionInd0false
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt035967
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0EDUARDO MORALES PHD
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0EXECUTIVE DIRECTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0160402
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0OTHER EXPENSES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE TAX RETURNS ARE PREPARED BY THE ACCOUNTANT AND REVIEWED PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2REPORTED IN THE BOARD OF DIRECTOR'S MEETINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3USE COMPARABLE SALARIES FOR QUALIFICATIONS, EXPERIENCE AND JOB RESPONSIBILITIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/SignificantChangeInd0false
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IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0217527
IRS990/TotalAssetsEOYAmt0272070
IRS990/TotalAssetsGrp/BOYAmt0217527
IRS990/TotalAssetsGrp/EOYAmt0272070
IRS990/TotalCompGreaterThan150KInd0true
IRS990/TotalContributionsAmt0557670
IRS990/TotalEmployeeCnt011
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt069250
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0507292
IRS990/TotalFunctionalExpensesGrp/TotalAmt0576542
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt039400
IRS990/TotalLiabilitiesEOYAmt0102951
IRS990/TotalLiabilitiesGrp/BOYAmt039400
IRS990/TotalLiabilitiesGrp/EOYAmt0102951
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0178127
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0169119
IRS990/TotalOtherCompensationAmt035967
IRS990/TotalProgramServiceExpensesAmt0507292
IRS990/TotalReportableCompFromOrgAmt0124435
IRS990/TotalRevenueGrp/ExclusionAmt08365
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0566035
IRS990/TotalVolunteersCnt050
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0217527
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0272070
IRS990/TravelGrp/ManagementAndGeneralAmt0384
IRS990/TravelGrp/ProgramServicesAmt0383
IRS990/TravelGrp/TotalAmt0767
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt039100
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02261 MARKET STREET 496
IRS990/USAddress/CityNm0SAN FRANCISCO
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd094114
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0SFAGUILAS.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02022-05-20 13:21:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0EDUARDO MORALES PHD
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-12-16
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AGUILAS
ReturnHeader/Filer/BusinessNameControlTxt0AGUI
ReturnHeader/Filer/EIN0943207987
ReturnHeader/Filer/PhoneNum04155588403
ReturnHeader/Filer/USAddress/AddressLine1Txt02261 MARKET STREET 496
ReturnHeader/Filer/USAddress/CityNm0SAN FRANCISCO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd094114
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0942692073
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0GRANT BENNETT ASSOCIATES
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt010850 GOLD CENTER DR STE 260
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0RANCHO CORDOVA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0956705143
ReturnHeader/PreparerPersonGrp/PhoneNum09169225109
ReturnHeader/PreparerPersonGrp/PreparationDt02021-12-16
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MICHAEL R MARUCHEAU
ReturnHeader/ReturnTs02021-12-28T10:33:34-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0EDUARDO
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0MORALES PHD
ReturnHeader/TaxPeriodBeginDt02020-01-01
ReturnHeader/TaxPeriodEndDt02020-12-31
ReturnHeader/TaxYr02020

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.66$0.26$0.40$3.33$2.52$0.81
2023Detailed filing. Detailed filing data is available for this year.$0.47$0.87$0.40$6.29$5.96$0.33
2022Detailed filing. Detailed filing data is available for this year.$0.29$1.03$0.73$7.94$9.07$1.13
2021Detailed filing. Detailed filing data is available for this year.$0.99$0.61$0.38$7.60$8.91$1.31
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.72$1.03$1.69$5.66$5.77$0.11
2019Detailed filing. Detailed filing data is available for this year.$2.18$0.39$1.78$4.18$4.13$0.05
2018Detailed filing. Detailed filing data is available for this year.$2.12$0.44$1.67$3.99$3.89$0.10
2017Detailed filing. Detailed filing data is available for this year.$2.38$0.75$1.63$3.92$3.78$0.14
2016Detailed filing. Detailed filing data is available for this year.$1.70$0.21$1.49$4.01$3.79$0.22
2015Detailed filing. Detailed filing data is available for this year.$1.61$0.35$1.26$3.78$3.87$0.09
2014Detailed filing. Detailed filing data is available for this year.$1.61$0.24$1.37$3.93$3.76$0.16
2013Detailed filing. Detailed filing data is available for this year.$1.68$0.44$1.24$4.39$3.92$0.47
2012Summary only. Only limited summary data is available for this year.$1.45$0.66$0.78$3.63$3.89$0.26
2011Summary only. Only limited summary data is available for this year.$1.44$0.38$1.06$3.64$3.06$0.58