Civic Intelligence

Grassroots Institute for Fundraising

990 • Fiscal year 2018 • EIN 94-3339018

Jan 01, 2018 to Dec 31, 2018 • Filed on Nov 05, 2019

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

0.16x

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

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

81st percentile

0.09x

Higher debt load relative to revenue than 81% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Net Margin

29th percentile

-6.1%

Higher net margin than 29% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Top Officer Pay

93rd percentile

$51,331

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 14.0% of source-year revenue.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Asset Growth

26th percentile

-13%

Faster asset growth than 26% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

49th percentile

0.1%

Faster revenue growth than 49% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Assets

Down

$197,787

Down $30,114 (-13%) from 2017

Net Assets

Down

$166,341

Down $22,154 (-12%) from 2017

Liabilities

Down

$31,446

Down $7,960 (-20%) from 2017

Revenue

Up

$365,671

Up $515 (+0.1%) from 2017

Expenses

Up

$387,825

Up $31,666 (+8.9%) from 2017

Net Income

Down

-$22,154

Down $31,151 (-346%) from 2017

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

2018

Assets$197,787
Liabilities$31,446
Net Assets$166,341

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

2018

Revenue$365,671
Expenses$387,825
Net Income-$22,154
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Nov 5, 2019
Return Version
2018v3.1
Gross Receipts
$365,671
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.

The Grassroots Institute for Fundraising Training (GIFT) provides training and resources to strengthen organizations, with an emphasis on those focused on social justice and based in communities of color. In 2018, GIFT organized the Money for Our Movements national conference.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$90,240$90,821▲ $581
Cash and Non-Interest-Bearing Accounts$72,505$52,436▼ $20,069
Pledges and Grants Receivable-$40,000-
Accounts Receivable$48,045$13,330▼ $34,715
Prepaid Expenses and Deferred Charges$17,111$1,200▼ $15,911
Other Notes and Loans Receivable, Net-$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-
Inventories for Sale or Use-$0-
Total Assets$227,901$197,787▼ $30,114
Other Assets Total-$0-
Liabilities
Deferred Revenue$25,772$25,772→ $0
Accounts Payable and Accrued Expenses$13,634$5,674▼ $7,960
Total Liabilities$39,406$31,446▼ $7,960
Net Assets / Fund Balance
Unrestricted Net Assets$50,439$106,479▲ $56,040
Temporarily Rstr Net Assets$138,056$59,862▼ $78,194
Total Net Assets Fund Balance$188,495$166,341▼ $22,154
Total Liabilities and Net Assets / Fund Balance$227,901$197,787▼ $30,114
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Veronica GarciaCo-DirectorFT$51,331$51,331
Nan JessupCo-DirectorFT$50,960$50,960
Jennifer Emiko BoydenCo-DirectorFT$31,246$31,246
Crystal MiddlestadtCo-DirectorFT$15,823$15,823
John WonTreasurer-$100$100

Board Members and Trustees

NameTitle
Jose DominguezBoard Chair
Lorraine RamirezBoard Chair
Ola OsazeBoard Member
Toms RiveraSecretary
Carl LipscombeTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$151,665
Program Service Revenue
$204,905
Investment Income
$81
Other Revenue
$9,020
All Other Contributions
$151,665
Change in Net Assets
$-22,154
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$193,935
Salaries, Compensation, and Employee Benefits$193,890
Total Fundraising Expense$33,411
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$55,991$99,161$17,851$173,003
Fees for Services Other$88,355$2,538$60$90,953
Conferences and Meetings$26,597$351-$26,948
Office Expenses$10,155$4,800$879$15,834
Advertising$14,046$54$1,468$15,568
Payroll Taxes$4,184$7,423$1,889$13,496
Occupancy$6,518$4,043$886$11,447
Fees for Services Accounting-$10,300-$10,300
Travel$5,890$3,876$46$9,812
Other Salaries and Wages--$7,391$7,391
Information Technology$3,850$1,562$428$5,840
Insurance$2,878$474$378$3,730
Other Expenses$555$558$2,135$558
Total Functional Expenses$219,019$135,395$33,411$387,825
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
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
John Won
Title
Treasurer
Signed
2019-11-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John Won
Formed
1999
Legal Domicile
CA
Voting Board Members
3
Independent Board Members
3
Employees
5
Volunteers
14

Preparer

Firm
Crosby & Kaneda CPAs LLP
Address
1970 Broadway STE 930, Oakland, CA 94612
Preparer
Mengdi Tang CPA
Phone
5108352727
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IRS990/OfficeExpensesGrp/TotalAmt015834
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0Dues & membership
IRS990/OtherExpensesGrp/Desc1Miscellaneous
IRS990/OtherExpensesGrp/FundraisingAmt02135
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0255
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1558
IRS990/OtherExpensesGrp/ProgramServicesAmt0555
IRS990/OtherExpensesGrp/TotalAmt02945
IRS990/OtherExpensesGrp/TotalAmt1558
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0Miscellaneous
IRS990/OtherRevenueMiscGrp/ExclusionAmt09020
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt09020
IRS990/OtherRevenueTotalAmt09020
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt07391
IRS990/OtherSalariesAndWagesGrp/TotalAmt07391
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt01889
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt07423
IRS990/PayrollTaxesGrp/ProgramServicesAmt04184
IRS990/PayrollTaxesGrp/TotalAmt013496
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt040000
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt017111
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt01200
IRS990/PrincipalOfficerNm0John Won
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/Desc0Program fees
IRS990/ProgramServiceRevenueGrp/Desc1Program related materials
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0174555
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt130350
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0174555
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt130350
IRS990/ProgSrvcAccomActy2Grp/Desc0Training Services are a major service that GIFT provides to build the knowledge, skills, and capacity of nonprofit organizations, including through contracted trainers.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt067257
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0174555
IRS990/ProgSrvcAccomActy3Grp/Desc0The Grassroots Fundraising Journal is a paid-subscription periodical containing skills-building resources, analysis, and other relevant content.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt025922
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt030350
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0280086
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0128
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IRS990/PYOtherExpensesAmt0107083
IRS990/PYOtherRevenueAmt013863
IRS990/PYProgramServiceRevenueAmt071079
IRS990/PYRevenuesLessExpensesAmt08997
IRS990/PYSalariesCompEmpBnftPaidAmt0249076
IRS990/PYTotalExpensesAmt0356159
IRS990/PYTotalRevenueAmt0365156
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IRS990/ReconcilationRevenueExpnssAmt0-22154
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IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt090240
IRS990/SavingsAndTempCashInvstGrp/EOYAmt090821
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0151665
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0280086
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0184984
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0238650
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0229779
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01085164
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt081
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0128
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0114
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0107
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0194
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0624
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0809778
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt09020
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt013863
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt024284
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt011454
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt017275
IRS990ScheduleA/OtherIncome170Grp/TotalAmt075896
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IRS990ScheduleA/PublicSupportPY170Pct00.88820
IRS990ScheduleA/PublicSupportTotal170Amt01005334
IRS990ScheduleA/SubstantialContributorsTotAmt079830
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0280086
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0184984
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0238650
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0229779
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01085164
IRS990ScheduleA/TotalSupportAmt01161684
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1As 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2GIFT 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Documents 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.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false

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