Civic Intelligence

Openhouse

990 • Fiscal year 2022 • EIN 94-3337955

Jul 01, 2021 to Jun 30, 2022 • Filed on Feb 10, 2023

65 Laguna StreetSan Francisco, CA 94102

(415) 296-8995

Siviq Scores

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

Liabilities / Assets

31st percentile

0.06x

Higher debt load relative to assets than 31% of similar nonprofits.

2022 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2022

Liabilities / Revenue

34th percentile

0.11x

Higher debt load relative to revenue than 34% of similar nonprofits.

2022 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2022

Net Margin

61st percentile

12%

Higher net margin than 61% of similar nonprofits.

2022 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2022

Top Officer Pay

34th percentile

$135,347

Higher top officer pay than 34% of similar nonprofits.

Top officer pay equals 2.6% of source-year revenue.

2022 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2022

Asset Growth

57th percentile

3.0%

Faster asset growth than 57% of similar nonprofits.

2022 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2021 to 2022

Revenue Growth

72nd percentile

20%

Faster revenue growth than 72% of similar nonprofits.

2022 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2021 to 2022

Assets

Up

$10,028,817

Up $288,516 (+3.0%) from 2021

Net Assets

Up

$9,441,947

Up $572,539 (+6.5%) from 2021

Liabilities

Down

$586,870

Down $284,023 (-33%) from 2021

Revenue

Up

$5,153,622

Up $874,091 (+20%) from 2021

Expenses

Up

$4,519,251

Up $798,305 (+21%) from 2021

Net Income

Up

$634,371

Up $75,786 (+14%) from 2021

Historical Trend

Balance Sheet Trend

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

$15M$10M$5.0M$0Assets 2010: $188,430Liabilities 2010: $15,328Net Assets 2010: $173,1022010Assets 2011: $240,247Liabilities 2011: $30,541Net Assets 2011: $209,7062011Assets 2012: $307,359Liabilities 2012: $32,044Net Assets 2012: $275,3152012Assets 2013: $463,685Liabilities 2013: $64,048Net Assets 2013: $399,6372013Assets 2014: $756,687Liabilities 2014: $61,950Net Assets 2014: $694,7372014Assets 2015: $743,963Liabilities 2015: $65,372Net Assets 2015: $678,5912015Assets 2016: $1,739,115Liabilities 2016: $125,082Net Assets 2016: $1,614,0332016Assets 2017: $2,578,462Liabilities 2017: $92,688Net Assets 2017: $2,485,7742017Assets 2018: $3,209,801Liabilities 2018: $155,701Net Assets 2018: $3,054,1002018Assets 2019: $7,104,588Liabilities 2019: $1,066,729Net Assets 2019: $6,037,8592019Assets 2020: $8,307,270Liabilities 2020: $634,848Net Assets 2020: $7,672,4222020Assets 2021: $9,740,301Liabilities 2021: $870,893Net Assets 2021: $8,869,4082021Assets 2022: $10,028,817Liabilities 2022: $586,870Net Assets 2022: $9,441,9472022Assets 2023: $10,300,500Liabilities 2023: $588,970Net Assets 2023: $9,711,5302023Assets 2024: $11,748,697Liabilities 2024: $769,699Net Assets 2024: $10,978,9982024Assets 2025: $11,273,481Liabilities 2025: $683,504Net Assets 2025: $10,589,9772025

Highlighted filing

2022

Assets$10,028,817
Liabilities$586,870
Net Assets$9,441,947

Operations Trend

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MRevenue 2010: $452,321Expenses 2010: $375,149Net Income 2010: $77,1722010Expenses 2011: $496,8422011Revenue 2012: $649,746Expenses 2012: $582,841Net Income 2012: $66,9052012Revenue 2013: $961,855Expenses 2013: $837,533Net Income 2013: $124,3222013Revenue 2014: $1,314,014Expenses 2014: $1,018,914Net Income 2014: $295,1002014Revenue 2015: $1,195,381Expenses 2015: $1,211,527Net Income 2015: -$16,1462015Revenue 2016: $2,622,994Expenses 2016: $1,642,704Net Income 2016: $980,2902016Revenue 2017: $2,460,734Expenses 2017: $1,606,068Net Income 2017: $854,6662017Revenue 2018: $2,295,852Expenses 2018: $1,850,949Net Income 2018: $444,9032018Revenue 2019: $5,233,380Expenses 2019: $2,259,692Net Income 2019: $2,973,6882019Revenue 2020: $4,327,284Expenses 2020: $2,696,475Net Income 2020: $1,630,8092020Revenue 2021: $4,279,531Expenses 2021: $3,720,946Net Income 2021: $558,5852021Revenue 2022: $5,153,622Expenses 2022: $4,519,251Net Income 2022: $634,3712022Revenue 2023: $5,070,814Expenses 2023: $4,749,702Net Income 2023: $321,1122023Revenue 2024: $6,897,806Expenses 2024: $5,562,018Net Income 2024: $1,335,7882024Revenue 2025: $5,451,822Expenses 2025: $5,766,283Net Income 2025: -$314,4612025

Highlighted filing

2022

Revenue$5,153,622
Expenses$4,519,251
Net Income$634,371
Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
Feb 10, 2023
Return Version
2021v4.1
Gross Receipts
$5,345,777
Mission and Program Overview

Mission

Openhouse enables San Francisco Bay Area LGBTQ+ seniors to overcome the unique challenges they face as they age by providing housing, direct services and community programs. (continued on Schedule O)

Openhouse's Mission is for every LGBT Senior to: Live in safe and stable housing that is affordable to them; be welcomed and appropriately served by all providers along the continuum of care; and be engaged with and supported by their communities of choice.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$4,549,279$3,899,421▼ $649,858
Savings and Temporary Cash Investments$1,538,904$3,001,376▲ $1,462,472
Cash and Non-Interest-Bearing Accounts$1,989,631$1,804,754▼ $184,877
Pledges and Grants Receivable$417,529$443,168▲ $25,639
Investments Other Securities$63,020$62,867▼ $153
Accounts Receivable$300,716$23,119▼ $277,597
Prepaid Expenses and Deferred Charges$11,971$16,551▲ $4,580
Investments in Publicly Traded Securities-$959-
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$9,740,301$10,028,817▲ $288,516
Other Assets Total$869,251$776,602▼ $92,649
Liabilities
Accounts Payable and Accrued Expenses$636,046$381,744▼ $254,302
Other Liabilities$234,847$205,126▼ $29,721
Total Liabilities$870,893$586,870▼ $284,023
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$8,089,434$8,148,677▲ $59,243
Net Assets With Donor Restrictions$779,974$1,293,270▲ $513,296
Total Net Assets Fund Balance$8,869,408$9,441,947▲ $572,539
Total Liabilities and Net Assets / Fund Balance$9,740,301$10,028,817▲ $288,516

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$3,886,238$1,449,723$5,335,961
Equipment$13,183$14,382$27,565
Other Assets Org$200,033--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Karyn SkultetyExec DirectorFT$124,938$10,409$135,347
Matthew CiminoDirector Fin & OpsFT$113,988$8,103$122,091
Kathleen SullivanExecutive DirectorFT$82,511$3,896$86,407
Maritza PenagosInterim ExecDirPT$66,843-$66,843

Board Members and Trustees

NameTitle
Juan Carlos WallaceCo-President
Maite EchanizCo-President
Ana ZamoraDirector
Chris DavidsonDirector
Diana Feliz OlivaDirector
Jenna RapuezDirector
Morey RiordanDirector
Nanette Lee MillerDirector
Paul DonaherDirector
Randi GersonDirector
Susan ZieffDirector
Tim SweeneyDirector
Vinny EngDirector
Joaquin Castillo-AranaSecretary
Bill LowellTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Deborah StallingsConsulting94 Fairways Dr, Napa, CA 94558$110,000
Revenue and Support

Revenue Composition

Contributions and Grants
$4,701,011
Program Service Revenue
$530,948
Investment Income
$-42,494
Other Revenue
$-35,843
All Other Contributions
$2,739,638
Change in Net Assets
$634,371

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,197,360
Revenue Not Reported on Financial Statements
$-43,738
Revenue Not Reported on Form 990
$30,515
Other Revenue Adjustments
$-43,738
Total Revenue per Audited Statements
$5,227,875
Total Revenue per Form 990
$5,153,622
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,381,737
Other Expenses$2,137,514
Total Fundraising Expense$543,385
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,336,300$70,564$240,156$1,647,020
Depreciation Depletion$606,120--$606,120
Fees for Services Other$350,255$26,081$134,776$511,112
Current Officers, Directors, Trustees, and Key Employees$106,153$171,614$53,077$330,844
Other Employee Benefits$164,143$26,043$34,639$224,825
Occupancy$189,636$1,184$1,590$192,410
Payroll Taxes$118,199$19,846$24,267$162,312
Office Expenses$72,089$6,658$25,013$103,760
Insurance-$45,654-$45,654
Fees for Services Accounting-$34,043-$34,043
Information Technology$27,238$1,493$3,491$32,222
All Other Expenses$18,277$588$6,260$25,125
Travel$20,399$3,602$914$24,915
Pension Plan Contributions$12,188$2,046$2,502$16,736
Other Expenses$10,231$1,102$2,389$13,722
Total Functional Expenses$3,561,222$414,644$543,385$4,519,251

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$4,611,598
Expenses per Audited Statements$4,519,251
Total Expenses per Form 990$4,519,251
Expenses Not Reported on Form 990$92,347
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$148,417
Fundraising Gross Income$112,574
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Spring Event$222,168$112,574$54,813$57,761
Total Events$222,168$112,574$148,417$-35,843
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
Lease payable noncurrent$173,259
Lease payable current$31,867
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 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
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 is prepared by an outside tax professional. The form is then reviewed bythe organization's management and a member of the board of directors. After a full review, 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. The executive director and all board members are required to disclose potential conflicts and any related party affiliations. The organization 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. 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 personnelis 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. All decisions are then documented in personnel files.

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

All of the organization's governing documents, financial statements, and other legal filings are maintained in a secure environment and held available for inspection by tax authorities and the general public. Tax returns are posted annually to our website and to www.guidestar.org (where they are available for viewing as electronic copies) and are also available by request from the organization's office.

Filing and Contact Details

Filer

Filer Name
Openhouse
EIN
94-3337955
Phone
4152968995
Address
65 Laguna Street, San Francisco, CA 94102

Signing Officer

Name
Kathleen Sullivan
Title
Exec Director
Phone
4152968995
Signed
2023-02-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kathleen Sullivan
Formed
1998
Legal Domicile
CA
Voting Board Members
15
Independent Board Members
15
Employees
53
Volunteers
400

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

Form 990, Part III, Line 4D: Other Program Services Description

OTHER PROGRAM SERVICES 4: Build-Out: Openhouse completed its new Community Center at 75 Laguna Street in San Francisco. The 7100-sq.ft. facility offers capacity for up to 5,000 community members per year. There are spaces for lifelong learning, art, social day programs, and evening gatherings for approximately 200.

Other Changes In Net Assets Or Fund Balances - Other Increases

Change in unamortized discount = $30515

Form 990, Part III, Line 4A - Community Engagement Description

Community Engagement Continued: Activities are co-created and designed by staff, volunteers, and participants with the goal of creating a safe, affirming, and inclusive space for participants. Openhouse staff often use these activities to build trust and rapport with community members and connect them with other social services such as Home Delivered Grocery program, Friendly Visitor program, and supportive services. Openhouse is deliberate and intentional in our strategies to reach and serve more BIPOC transgender and gender nonconforming seniors and adults with disabilities by working to co-create a culture of increased safety within our overall programs. As we emerge from the pandemic, Openhouse social engagement and recreational programming is offered through a variety of delivery methods: In person, hybrid, and virtually, helping to bridge LGBTQ+-welcoming programming to accessible spaces for community members across San Francisco.Health & Wellness Activities:Given LGBTQ+ older adults potential stigma and fear of accessing mental health services and other social services supports, Openhouse offers staff-and peer-facilitated support groups. The goal of the Support Program Groups is to provide LGBTQ+ seniors an opportunity to build community with peers facing similar challenges, in a safer, age- and LGBTQ+-affirming space. These groups can provide an increased sense of self-worth and self-knowledge through shared vulnerability, challenge, and trust, and can empower group members in how they approach relationships outside of the group. Group facilitators are often Openhouse clients themselves and have longstanding histories of participation in activist groups, therapy groups, and consciousness raising groups that bolster their facilitation. Facilitators employ diverse approaches, such as literature, theory, videos, art, and music, to encourage group participation and reflection on group topics. Ongoing emotional support groups include: Long-Term Survivors HIV/AIDS support group, LGBTQ Seniors with Chronic Disabilities support group, Self-Compassion & Belonging, In the Life: Supporting LGBTQ POC group, LGBTQ Caregivers of those with Dementia support group, and Living with Loss: Drop-in Grief support group.To reduce health disparities, promote healthy behavior and encourage early access to care, Openhouse offers health and wellness activities and workshops led by health professionals each year. Workshop topics include: HIV/AIDS prevention and treatment, diabetes prevention, healthy eating, managing stress, reducing suicide ideation, and reducing high blood pressure. In addition to these workshops, Openhouse offers weekly exercise classes such as meditation and yoga. As we emerge from the pandemic, groups take place in-person, hybrid, and virtually.

Part III, Line 4C - Community Support Services Description Continued

Individuals and couples who are 55 years and older, for55Laguna, andthose who are 62 and older, for 95 Laguna, whose household income does not exceed 50% of Area Median Income (AMI) are eligible. 14 of 117 units are set aside for formerly homeless funded through Housing Opportunities for Persons with AIDS (HOPWA), and 23 are for homeless individuals placed by the San Francisco Department of Homelessness Continuum of Care (COC) program. Case Management and Care Navigation: Under the Openhouse Community Support Services Department, staff provide case management and care navigation to LGBTQ+ older adults and adults with disabilities who have complex needs. This continuum of assistance provides wrap-around support and services coordination that seniors need, many of which do not have children or family to provide this critical care. These services allow community members to age in place and maintain independence throughout the aging process. San Francisco residents who are 60 years of age or older, or individuals between 18 and 59 years of age who are living with disabilities, who are at risk of premature institutionalization, and who meet at least one of the following conditions: Impairment in one or more areas of Activities of Daily Living (ADLs), such as eating, dressing, transfer, bathing, toileting, & grooming, taking medication, or attending appointments. Case Managers support individuals in improving their quality of life, increase aging with dignity, do crisis management, and assist in the death and dying process.Information and Referral (ADRC): The Aging and Disability Resource Center (ADRC) is under the Openhouse Community Support Services Department. LGBTQ+ older adults find new sources of support and access critically needed services through the information, referrals and basic emotional support provided by Openhouse. To meet growing community demand and the priorities identified by the San Francisco (LGBT) Aging Policy Task Force, Openhouse was designated as one of ten city-funded ADRCs in July 2014. Housing Assistance: Under the Openhouse Community Support Services Department, the Housing Navigation program offers guidance to those seeking affordable housing in San Francisco. Our Housing Workshops, introduce community members to the process of housing search in SF, including an overview of housing availability and eligibility requirements, exploration of strategies, and sharing of helpful resources, all in an LGBTQ+ affirming environment. In follow up sessions, staff assist individuals to complete applications and improve their chances of success through financial coaching, debt-management, and budgeting. Openhouse is a critical source of information when new and existing affordable housing options become available. We send out monthly updated Affordable Housing Lists for 5 counties.

Financial Statement Notes

Part X : FIN48 Footnote

Income TaxesFinancial statement presentation follows the recommendations of ASC 740, Income Taxes. Under ASC 740, Openhouse is required to report information regarding its exposure to various tax positions taken by Openhouse 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 Openhouse has adequately evaluated its current tax positions and has concluded that as of June 30, 2022, Openhouse does not have any uncertain tax positions for which a reserve or an accrual for a tax liability would be necessary.Openhouse 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 Openhouse continues to satisfy all federal and state statutes in order to qualify for continued tax exemption status. Openhouse may periodically receive unrelated business income (such as sublease rental income or advertising revenue) requiring Openhouse to file separate tax returns under federal and state statutes. Under such conditions, Openhouse calculates and accrues the applicable taxes.

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

Change in unamortized discount $30515

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IRS990/Desc0Community Engagement: To ameliorate social and environmental conditions that may serve as barriers for LGBTQ seniors, Openhouse organizes over 100 hours per month of intellectually stimulating activities and opportunities that bring LGBTQ+ older adults together to meet each other, reduce social isolation and enhance their quality of life. Activities include game days, bi-weekly and monthly lunches, movie screenings, museum tours and other outings, general discussion groups, financial planning seminars, and arts and writing workshops.(Continued on Schedule O)
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$11.3$0.68$10.6$5.45$5.77$0.31
2024Detailed filing. Detailed filing data is available for this year.$11.7$0.77$11.0$6.90$5.56$1.34
2023Detailed filing. Detailed filing data is available for this year.$10.3$0.59$9.71$5.07$4.75$0.32
2022Detailed filing. Detailed filing data is available for this year.$10.0$0.59$9.44$5.15$4.52$0.63
2021Detailed filing. Detailed filing data is available for this year.$9.74$0.87$8.87$4.28$3.72$0.56
2020Detailed filing. Detailed filing data is available for this year.$8.31$0.63$7.67$4.33$2.70$1.63
2019Detailed filing. Detailed filing data is available for this year.$7.10$1.07$6.04$5.23$2.26$2.97
2018Detailed filing. Detailed filing data is available for this year.$3.21$0.16$3.05$2.30$1.85$0.44
2017Detailed filing. Detailed filing data is available for this year.$2.58$0.09$2.49$2.46$1.61$0.85
2016Detailed filing. Detailed filing data is available for this year.$1.74$0.13$1.61$2.62$1.64$0.98
2015Detailed filing. Detailed filing data is available for this year.$0.74$0.07$0.68$1.20$1.21$0.02
2014Detailed filing. Detailed filing data is available for this year.$0.76$0.06$0.69$1.31$1.02$0.30
2013Summary only. Only limited summary data is available for this year.$0.46$0.06$0.40$0.96$0.84$0.12
2012Summary only. Only limited summary data is available for this year.$0.31$0.03$0.28$0.65$0.58$0.07
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.24$0.03$0.21$0.50
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.19$0.02$0.17$0.45$0.38$0.08