Civic Intelligence

Northern California Human Resources

EIN 94-6103023 • 501(c)6 • San Francisco, CA

Profile

To further the development of the human resources profession through leadership, support, education and research in the human resource field

268 Bush StreetSan Francisco, CA 94104

nchra.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2019

Liabilities / Revenue

13th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)6 • $1M-$5M nonprofits • Source year 2019

Net Margin

16th percentile

-8.0%

Higher net margin than 16% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

80th percentile

$244,769

Higher top officer pay than 80% of similar nonprofits.

Top officer pay equals 9.0% of source-year revenue.

501(c)6 • $1M-$5M nonprofits • Source year 2019

Asset Growth

1st percentile

-100%

Faster asset growth than 1% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

70th percentile

14%

Faster revenue growth than 70% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Down

$0

Down $782,107 (-100%) from 2018

Liabilities

Down

$0

Down $565,952 (-100%) from 2018

Net Assets

Down

$0

Down $216,155 (-100%) from 2018

Revenue

Up

$2,714,009

Up $327,622 (+14%) from 2018

Expenses

Up

$2,930,164

Up $528,433 (+22%) from 2018

Net Income

Down

-$216,155

Down $200,811 (-1309%) from 2018

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.5M$1.0M$500K$0Assets 2010: $553,595Liabilities 2010: $289,945Net Assets 2010: $263,6502010Assets 2011: $551,332Liabilities 2011: $268,272Net Assets 2011: $283,0602011Assets 2012: $761,736Liabilities 2012: $370,007Net Assets 2012: $391,7292012Assets 2013: $1,132,324Liabilities 2013: $428,200Net Assets 2013: $704,1242013Assets 2014: $1,409,922Liabilities 2014: $373,421Net Assets 2014: $1,036,5012014Assets 2015: $1,489,175Liabilities 2015: $561,867Net Assets 2015: $927,3082015Assets 2016: $920,954Liabilities 2016: $564,266Net Assets 2016: $356,6882016Assets 2017: $879,922Liabilities 2017: $648,423Net Assets 2017: $231,4992017Assets 2018: $782,107Liabilities 2018: $565,952Net Assets 2018: $216,1552018Assets 2019: $0Liabilities 2019: $0Net Assets 2019: $02019

Highlighted filing

2019

Assets$0
Liabilities$0
Net Assets$0

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2010: $1,710,373Expenses 2010: $1,786,679Net Income 2010: -$76,3062010Revenue 2011: $1,610,778Expenses 2011: $1,591,368Net Income 2011: $19,4102011Expenses 2012: $1,710,2652012Revenue 2013: $2,248,024Expenses 2013: $1,935,629Net Income 2013: $312,3952013Revenue 2014: $2,316,992Expenses 2014: $1,984,615Net Income 2014: $332,3772014Revenue 2015: $1,987,313Expenses 2015: $2,096,506Net Income 2015: -$109,1932015Revenue 2016: $1,990,430Expenses 2016: $2,561,050Net Income 2016: -$570,6202016Revenue 2017: $2,333,714Expenses 2017: $2,458,903Net Income 2017: -$125,1892017Revenue 2018: $2,386,387Expenses 2018: $2,401,731Net Income 2018: -$15,3442018Revenue 2019: $2,714,009Expenses 2019: $2,930,164Net Income 2019: -$216,1552019

Highlighted filing

2019

Revenue$2,714,009
Expenses$2,930,164
Net Income-$216,155

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Jul 7, 2020
Return Version
2019v5.0
Gross Receipts
$2,714,009
Mission and Program Overview

Mission

To further the development of the human resources profession through leadership, support, education and research in the human resource field

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$335,581$0▼ $335,581
Cash and Non-Interest-Bearing Accounts$279,078$0▼ $279,078
Prepaid Expenses and Deferred Charges$116,986$0▼ $116,986
Land, Buildings, and Equipment, Net$30,389$0▼ $30,389
Accounts Receivable$17,615$0▼ $17,615
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-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$782,107$0▼ $782,107
Other Assets Total$2,458$0▼ $2,458
Liabilities
Deferred Revenue$430,202--
Other Liabilities$105,840--
Accounts Payable and Accrued Expenses$29,910--
Total Liabilities$565,952$0▼ $565,952
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$216,155--
Total Net Assets Fund Balance$216,155$0▼ $216,155
Total Liabilities and Net Assets / Fund Balance$782,107$0▼ $782,107
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Greg MortonCEOFT$244,769$244,769

Board Members and Trustees

NameTitle
Mike IgnaffoPast President
Chris HornickPresident
Christine TaoDirector
David LudlowDirector
Joy WooDirector
Margaret AlmeidaDirector
Nicole PattersonDirector
Robert FowlesDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,976,130
Investment Income
$736,019
Other Revenue
$1,860
Change in Net Assets
$-216,155
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,255,549
Salaries, Compensation, and Employee Benefits$954,615
Grants and Similar Amounts Paid$720,000
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$720,000--$720,000
Other Salaries and Wages$559,768$19,282-$579,050
Current Officers, Directors, Trustees, and Key Employees$220,292$24,477-$244,769
Advertising$128,365$21,321-$149,686
Payroll Taxes$59,653$2,055-$61,708
Other Expenses$53,184$50,383-$50,383
Fees for Services Accounting-$45,500-$45,500
Other Employee Benefits$41,657$1,435-$43,092
All Other Expenses$8,879$32,929-$41,808
Occupancy-$31,274-$31,274
Fees for Services Other$5,083$23,425-$28,508
Pension Plan Contributions$25,130$866-$25,996
Insurance-$19,192-$19,192
Travel$8,086$6,732-$14,818
Office Expenses-$11,671-$11,671
Depreciation Depletion-$10,113-$10,113
Information Technology-$8,476-$8,476
Payment Travel Entrtnmnt Publicly Ofcl$185$6,421-$6,606
Total Functional Expenses$2,614,612$315,552$0$2,930,164
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Institute for Human ResourcesSan Francisco, CA-Create Hr Content, Grant Scholarshi$720,000
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
In-house lobbying only
Yes
Subject to proxy tax
Yes
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
Yes
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
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

Monthly financial statements reviewed by the Board. Tax filing electronically sent to Board to review and comment on before filing.

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

Salary negotiated by Board with Executive Director. Board is made up of Human Resource excecutives and professionals with knowledge or appropriate pay in the region.

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

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Next Concept Hr Association
EIN
94-6103023
Phone
4153951911
Address
268 BUSH STREET, SAN FRANCISCO, CA 94104

Signing Officer

Name
Greg Morton
Title
CEO
Signed
2020-07-07
Discuss with paid preparer
Yes

Organization Details

Formed
1960
Legal Domicile
CA
Voting Board Members
13
Independent Board Members
13
Employees
10

Preparer

Firm
Schwartz Giannini Lantsberger & Adamson
Address
3461 Brookside Road Suite E, Stockton, CA 95219
Preparer
Philip Lantsberger
Phone
2094741084
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IRS990/PayrollTaxesGrp/TotalAmt061708
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt0866
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt025130
IRS990/PensionPlanContributionsGrp/TotalAmt025996
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0116986
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0ANNUAL CONFERENCE
IRS990/ProgramServiceRevenueGrp/Desc1CONTINUING EDUCATION
IRS990/ProgramServiceRevenueGrp/Desc2GENERAL MEMBERSHIP & MTG
IRS990/ProgramServiceRevenueGrp/Desc3Membership Dues & Assessments
IRS990/ProgramServiceRevenueGrp/Desc4SPONSORSHIPS
IRS990/ProgramServiceRevenueGrp/ExclusionAmt01052647
IRS990/ProgramServiceRevenueGrp/ExclusionAmt1100000
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0519803
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt136415
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2267265
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01052647
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1519803
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt236415
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3267265
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt4100000
IRS990/ProgSrvcAccomActy2Grp/Desc0MEMBER SERVICES - PROVIDING SUPPORT SERVICES FOR MEMBER NEEDS SUCH AS PUBLICATIONS, JOB SEARCH GROUPS, CERTIFICATION PREPARATION GROUPS, AND TECHNICAL COMMITTEES
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0200949
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYInvestmentIncomeAmt0574
IRS990/PymtTravelEntrtnmntPubOfclGrp/ManagementAndGeneralAmt06421
IRS990/PymtTravelEntrtnmntPubOfclGrp/ProgramServicesAmt0185
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt06606
IRS990/PYOtherExpensesAmt01353267
IRS990/PYOtherRevenueAmt01650
IRS990/PYProgramServiceRevenueAmt02384163
IRS990/PYRevenuesLessExpensesAmt0-15344
IRS990/PYSalariesCompEmpBnftPaidAmt01048464
IRS990/PYTotalExpensesAmt02401731
IRS990/PYTotalRevenueAmt02386387
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-216155
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0335581
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleC/AgreeCarryoverPriorYearInd0false
IRS990ScheduleC/Form1120POLFiledInd0false
IRS990ScheduleC/OnlyInHouseLobbyingInd0true
IRS990ScheduleC/SubstantiallyAllDuesNondedInd0false
IRS990ScheduleI/GrantRecordsMaintainedInd0false
IRS990ScheduleI/RecipientTable/CashGrantAmt0720000
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt00
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0CREATE HR CONTENT, GRANT SCHOLARSHI
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0INSTITUTE FOR HUMAN RESOURCES
IRS990ScheduleI/RecipientTable/RecipientEIN0844207780
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0268 BUSH STREET 33731
IRS990ScheduleI/RecipientTable/USAddress/CityNm0SAN FRANCISCO
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0CA
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd094104
IRS990ScheduleI/Total501c3OrgCnt01
IRS990ScheduleI/TotalOtherOrgCnt00
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0244769
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0GREG MORTON
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0CEO
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0244769
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990ScheduleN/AssetsDistributedInd0true
IRS990ScheduleN/AttorneyGeneralNotifiedInd0false
IRS990ScheduleN/BondLiabilitiesDischargedInd0false
IRS990ScheduleN/BondsOutstandingInd0false
IRS990ScheduleN/DirectorOfSuccessorInd0false
IRS990ScheduleN/EmployeeOfSuccessorInd0false
IRS990ScheduleN/LiabilitiesPaidInd0true
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc0CASH
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt02019-12-31
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/EIN0844207780
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt0720000
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/IRCSectionTxt0501C(3)
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt0COMPARABLES
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1Txt0268 BUSH STREET 3731
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/CityNm0SAN FRANCISCO
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/StateAbbreviationCd0CA
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCd094104
IRS990ScheduleN/OwnerOfSuccessorInd0false
IRS990ScheduleN/ReceiveCompensationInd0false
IRS990ScheduleN/RequiredToNotifyAGInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Monthly financial statements reviewed by the Board. Tax filing electronically sent to Board to review and comment on before filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Salary negotiated by Board with Executive Director. Board is made up of Human Resource excecutives and professionals with knowledge or appropriate pay in the region.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0true
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0true
IRS990/TotalAssetsBOYAmt0782107
IRS990/TotalAssetsEOYAmt00
IRS990/TotalAssetsGrp/BOYAmt0782107
IRS990/TotalAssetsGrp/EOYAmt00
IRS990/TotalCompGreaterThan150KInd0true
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt010
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0315552
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02614612
IRS990/TotalFunctionalExpensesGrp/TotalAmt02930164
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0565952
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt0565952
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0216155
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt00
IRS990/TotalProgramServiceExpensesAmt02010729

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