Civic Intelligence

Grassroots Institute for Fundraising

990 • Fiscal year 2017 • EIN 94-3339018

Jan 01, 2017 to Dec 31, 2017 • Filed on Apr 05, 2018

1904 Franklin Street Ste 808Oakland, CA 94612

(510) 452-4520

Siviq Scores

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

Liabilities / Assets

82nd percentile

0.17x

Higher debt load relative to assets than 82% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

83rd percentile

0.11x

Higher debt load relative to revenue than 83% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Net Margin

48th percentile

2.5%

Higher net margin than 48% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Top Officer Pay

95th percentile

$62,133

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 17.0% of source-year revenue.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Asset Growth

38th percentile

-3.3%

Faster asset growth than 38% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

32nd percentile

-11%

Faster revenue growth than 32% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Assets

Down

$227,901

Down $7,767 (-3.3%) from 2016

Net Assets

Up

$188,495

Up $8,997 (+5.0%) from 2016

Liabilities

Down

$39,406

Down $16,764 (-30%) from 2016

Revenue

Down

$365,156

Down $44,690 (-11%) from 2016

Expenses

Down

$356,159

Down $120,953 (-25%) from 2016

Net Income

Up

$8,997

Up $76,263 (+113%) from 2016

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2011: $467,768Liabilities 2011: $75,748Net Assets 2011: $392,0202011Assets 2012: $461,828Liabilities 2012: $48,629Net Assets 2012: $413,1992012Assets 2013: $308,980Liabilities 2013: $56,927Net Assets 2013: $252,0532013Assets 2014: $354,198Liabilities 2014: $57,349Net Assets 2014: $296,8492014Assets 2015: $290,863Liabilities 2015: $44,099Net Assets 2015: $246,7642015Assets 2016: $235,668Liabilities 2016: $56,170Net Assets 2016: $179,4982016Assets 2017: $227,901Liabilities 2017: $39,406Net Assets 2017: $188,4952017Assets 2018: $197,787Liabilities 2018: $31,446Net Assets 2018: $166,3412018Assets 2019: $163,556Liabilities 2019: $26,126Net Assets 2019: $137,4302019Assets 2020: $0Net Assets 2020: $02020

Highlighted filing

2017

Assets$227,901
Liabilities$39,406
Net Assets$188,495

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2011: $379,346Expenses 2011: $493,374Net Income 2011: -$114,0282011Revenue 2012: $493,277Expenses 2012: $472,098Net Income 2012: $21,1792012Revenue 2013: $211,007Expenses 2013: $372,153Net Income 2013: -$161,1462013Revenue 2014: $507,090Expenses 2014: $462,294Net Income 2014: $44,7962014Revenue 2015: $323,699Expenses 2015: $373,784Net Income 2015: -$50,0852015Revenue 2016: $409,846Expenses 2016: $477,112Net Income 2016: -$67,2662016Revenue 2017: $365,156Expenses 2017: $356,159Net Income 2017: $8,9972017Revenue 2018: $365,671Expenses 2018: $387,825Net Income 2018: -$22,1542018Revenue 2019: $114,975Expenses 2019: $143,886Net Income 2019: -$28,9112019Revenue 2020: $31,585Expenses 2020: $125,740Net Income 2020: -$94,1552020

Highlighted filing

2017

Revenue$365,156
Expenses$356,159
Net Income$8,997
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Apr 5, 2018
Return Version
2017v2.2
Gross Receipts
$365,156
Mission and Program Overview

Mission

The Grassroots Institute for Fundraising Training (GIFT) is a multiracial organization that promotes the connection between fundraising, social justice and movement-building. We believe that how groups are funded is as important to achieving their goals as how the money is spent, and that building community support is central to long-term social change. We provide training, resources and analysis to strengthen organizations, with an emphasis on those focused on social justice and based in communities of color.

A multiracial organization promoting the connection between fundraising, social justice and movement-building. We provide analysis, training, and resources to strengthen organizations, with an emphasis on those focused on social justice and based in communities of color.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$150,112$90,240▼ $59,872
Cash and Non-Interest-Bearing Accounts$70,951$72,505▲ $1,554
Accounts Receivable$10,439$48,045▲ $37,606
Prepaid Expenses and Deferred Charges$2,500$15,911▲ $13,411
Inventories for Sale or Use$466$0▼ $466
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-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Total Assets$235,668$227,901▼ $7,767
Other Assets Total$1,200$1,200→ $0
Liabilities
Deferred Revenue$26,314$25,772▼ $542
Accounts Payable and Accrued Expenses$29,856$13,634▼ $16,222
Total Liabilities$56,170$39,406▼ $16,764
Net Assets / Fund Balance
Temporarily Rstr Net Assets$28,333$138,056▲ $109,723
Unrestricted Net Assets$151,165$50,439▼ $100,726
Total Net Assets Fund Balance$179,498$188,495▲ $8,997
Total Liabilities and Net Assets / Fund Balance$235,668$227,901▼ $7,767

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$3,302$3,302
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Nan JessupCo-DirectorFT$50,000$12,133$62,133
Veronica GarciaCo-DirectorFT$49,745$7,586$57,331
Crystal MiddlestadtCo-DirectorFT$49,669$7,542$57,211
Jennifer Emiko BoydenCo-DirectorFT$43,993$6,726$50,719

Board Members and Trustees

NameTitle
Jose DominguezBoard Chair
Lorrain RamirezBoard Member
Mazi MutafaBoard Member
Neha MahajanBoard Member
Michael RobinSecretary
Toms RiveraSecretary
Carl LipscombeTreasurer
Robin CartonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$280,086
Program Service Revenue
$71,079
Investment Income
$128
Other Revenue
$13,863
All Other Contributions
$280,086
Change in Net Assets
$8,997

Audited Revenue Reconciliation

Revenue per Audited Statements
$365,156
Total Revenue per Audited Statements
$365,156
Total Revenue per Form 990
$365,156
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$249,076
Other Expenses$107,083
Total Fundraising Expense$55,842
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$162,007$29,236$41,847$233,090
Fees for Services Other$21,029$8,740$117$29,886
Office Expenses$22,185$1,004$3,842$27,031
Payroll Taxes$11,083$2,002$2,901$15,986
Travel$3,989$5,833$103$9,925
Occupancy$5,888$2,061$1,315$9,264
Fees for Services Accounting-$9,000-$9,000
Information Technology$5,086$1,654$1,039$7,779
Insurance$2,675$1,106$477$4,258
Conferences and Meetings$575$1,785$234$2,594
Advertising$525-$159$684
Other Expenses$265$205$3,808$205
Total Functional Expenses$237,453$62,864$55,842$356,159

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$356,159
Total Expenses per Audited Statements$356,159
Total Expenses per Form 990$356,159
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
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
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, Part VI, Line 11B: Form 990 Review Process

The Finance Director reviews it first. There is a finance committee led by the Treasurer of the board which reviews it next. Then all the board members review it. Then it is submitted to the IRS.

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

As new board members join, they are acquainted with the policy and asked to sign. Annually, all staff and board members sign a statement of disclosure.

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

GIFT functions under a shared leadership model in which all staff are directors of the organization and together form the leadership team. All staff are paid at the same salary level. The Board of Directors reviews and approves the salary level for staff. The salary level is determined by organizational budget, cost of living, and comparable salaries in similar organizations.

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

Documents are made available to the public for inspection or copying upon request. GIFT does not have to disclose the name and address of any contributor.

Filing and Contact Details

Filer

Filer Name
Grassroots Institute for Fundraising
EIN
94-3339018
Phone
5104524520
Address
1904 Franklin Street Ste 808, Oakland, CA 94612

Signing Officer

Name
Nan Jessup
Title
Co-Director
Signed
2018-04-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jose Dominguez
Formed
1999
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
5
Employees
4
Volunteers
35

Preparer

Firm
Crosby & Kaneda CPAs LLP
Address
1970 Broadway STE 930, Oakland, CA 94612
Preparer
Adele Kaneda
Phone
5108352727
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

The Organization has evaluated its current tax positions as of December 31, 2017 and is not aware of any significant uncertain tax positions for which a reserve would be necessary.

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IRS990/MissionDesc0The Grassroots Institute for Fundraising Training (GIFT) is a multiracial organization that promotes the connection between fundraising, social justice and movement-building. We believe that how groups are funded is as important to achieving their goals as how the money is spent, and that building community support is central to long term social change. We provide analysis, training, and resources to strengthen organizations, with an emphasis on those focused on social justice and based in communities of color.
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IRS990/ProgSrvcAccomActy2Grp/Desc0Training, Capacity Building, and Consulting Services to develop and strengthen the skills and political development of social justice fundraisers and increase organizational fundraising capacity. GIFT trains 300+ organizations each year, with the majority of groups operating with budgets under $1 million
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IRS990/ProgSrvcAccomActy3Grp/Desc0Money for Our Movements: A Social Justice Fundraising Conference, to foster peer learning, political development and skill building, and strengthen movements for social justice. The 2016 conference, held in Denver, reached over 600 individuals from 39 states with 67 percent identifying as people of color. The conference occurs every other year.
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Organization has evaluated its current tax positions as of December 31, 2017 and is not aware of any significant uncertain tax positions for which a reserve would be necessary.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
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