Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for instructions and the latest information.
| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 above (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
|
Total |
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Calendar year
(or fiscal year beginning in)
![]() |
(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | 1,012,724 | 8,110,867 | 3,997,637 | 10,799,732 | 7,032,576 | 30,953,536 |
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf .... | 0 | |||||
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | 0 | |||||
| 4 | Total. Add lines 1 through 3 | 1,012,724 | 8,110,867 | 3,997,637 | 10,799,732 | 7,032,576 | 30,953,536 |
| 5 | The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f) .. | 1,717,347 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 29,236,189 | |||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 1,012,724 | 8,110,867 | 3,997,637 | 10,799,732 | 7,032,576 | 30,953,536 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 0 | |||||
| 9 | Net income from unrelated business activities, whether or not the business is regularly carried on.. | ||||||
| 10 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. | 9,114 | 9,114 | ||||
| 11 | Total support. Add lines 7 through 10 | 30,962,650 | |||||
Calendar year (or fiscal
year beginning in) ![]() |
(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | ||||||
| 2 | Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose | ||||||
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513 ..... | ||||||
| 4 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf... | ||||||
| 5 | The value of services or facilities furnished by a governmental unit to the organization without charge | ||||||
| 6 | Total. Add lines 1 through 5 | ||||||
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | ||||||
| b | Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year. | ||||||
| c | Add lines 7a and 7b.. | ||||||
| 8 | Public support. (Subtract line 7c from line 6.) | ||||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | ||||||
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | ||||||
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | ||||||
| 11 | Net income from unrelated business activities not included on line 10b, whether or not the business is regularly carried on. | ||||||
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | ||||||
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e |
Discount claimed for blockage or other factors (explain in detail in Part VI): |
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| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by 0.035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | 1 | |
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
2 | |
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | 3 | |
| 4 Amounts paid to acquire exempt-use assets | 4 | |
| 5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI) | 5 | |
| 6 Other distributions (describe in Part VI). See instructions | 6 | |
| 7Total annual distributions. Add lines 1 through 6. | 7 | |
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
8 | |
| 9 Distributable amount for 2023 from Section C, line 6 | 9 | |
| 10 Line 8 amount divided by Line 9 amount | 10 | |
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2023 |
(iii) Distributable Amount for 2023 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2023 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2023 (reasonable cause required-- explain in Part VI).
See instructions. |
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| 3 Excess distributions carryover, if any, to 2023: | ||||
| a From 2018....... | ||||
| b From 2019....... | ||||
| c From 2020....... | ||||
| d From 2021....... | ||||
| e From 2022....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2023 distributable amount | ||||
|
i
Carryover from 2018 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2023 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2023 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2023, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
6
Remaining underdistributions for 2023. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
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7 Excess distributions carryover to 2024. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2019..... | ||||
| b Excess from 2020..... | ||||
| c Excess from 2021..... | ||||
| d Excess from 2022..... | ||||
| e Excess from 2023..... | ||||
| Facts And Circumstances Test |
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| Return Reference | Explanation |
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| Software ID: | 23017517 |
| Software Version: | 2023v5.1 |
| Return Reference | Explanation |
|---|---|
| Form 990, Part VI, Section A, Line 2 | The Chief Operating Officer Marguerite Wheeler-Lara is the mother of Chief Executive Officer Gabriel Maldonado. |
| Form 990, Part VI, Section B, Line 11b | TruEvolution's outside CPA firm and the CEO prepare the form 990. The form is then reviewed and approved by the Organization's CEO. The form is provided to and reviewed with the entire governing body prior to filing with the IRS. |
| Form 990, Part VI, Section B, Line 12c | All officers, directors and key employees are covered persons under TruEvolutions conflict of interest policy. The purpose of this policy is to protect the Corporation's interest when it is contemplating entering into a transaction or arrangement that might benefit the private interest of a director, officer or other person in a position of authority within the Corporation and to make sure the Corporation is managed in an ethical manner.Interested persons have a fiduciary duty to the Corporation and at all times shall act in a manner consistent with their fiduciary duties the Corporation and shall make best efforts to avoid any conflict with the Corporation's interests as well as to avoid the appearance of impropriety. In connection with any actual or potential conflict of interest, the interested person must disclose the existence of any ethical, financial, policy, or other interest, and be given the opportunity to disclose all material facts, to assist the Board's determination of whether there is a material conflict of interest.In the case of a financial interest, the Board determines whether the Corporation should enter into a different transaction that would not give rise to a conflict of interest as follows:I. The Board will obtain and rely on data regarding comparable alternatives and costs from objective reliable sources;II. The Board will vote without the involvement of the person(s) who have the identified conflict of interest to approve the chosen alternative; and,III. The Board will document in its minutes the reason for its decision.In the case of policy interest or other conflicts of interests, the Board determines whether the transaction or arrangement is in the Corporation's best interest and conduct a vote in which the interested person abstains from voting.If the Board has reasonable cause to believe that an interested person has failed to disclose an actual or potential conflict of interest, it will inform the interested person of the basis for that belief and allow the interested person an opportunity to explain the alleged failure to disclose.If, after hearing the interested person's response and after making further investigation as warranted by the circumstances, the Board determines the interested person has failed to disclose an actual or possible conflict of interest, it will take appropriate disciplinary and corrective action.A voting member of the Board who receives compensation, directly or indirectly, from the Corporation for services is precluded from voting on matters pertaining to that person's compensation.A voting member of any committee whose jurisdiction includes compensation matters and who receives compensation, directly or indirectly, from the Corporation for services is precluded from voting on matters pertaining to that member's compensation.A voting member of the Board or any committee whose jurisdiction includes compensation matters and who receives compensation, directly or indirectly, from the Corporation, either individually or collectively, is prohibited from providing information to any committee regarding compensation.The minutes of the Board and all committees with Board delegated powers contain:A. The names of the persons who disclosed or otherwise were found to have a financial interest in connection with an actual or possible conflict of interest, the nature of the financial interest, any action taken to determine whether a conflict of interest was present, and the Board's or committee's decision as to whether a conflict of interest in fact existed. B. The names of the persons who were present for discussions and votes relating to the transaction or arrangement, the content of the discussion, including any alternative to the proposed transaction or arrangement, and a record of any votes taken in connection with the proceedings.Upon election, hiring, or appointment, and annually thereafter, directors, officers, key employees, or members of a committee with Board of Directors-delegated powers annually sign a statement which affirms such person has received a copy of this policy, has read and understands the policy and agrees to comply with the policy. On this document, they must disclose all affiliations or other matters that could give rise to a conflict of interest and confirm his/her/their commitment to compliance with the policy. They should update this disclosure as appropriate. Directors, officers, key employees and members of a committee with Board of Directors-delegated powers have a continuing responsibility to review their business, personal, and philanthropic interests, and their family and other close relationships, for actual, apparent, or potential conflicts of interest. |
| Form 990, Part VI, Section B, Line 15a | TruEvolution's Board of Directors has a process for reviewing and approving the compensation of the Chief Executive Officer, other officers, and key employees on a regular basis to determine it is fair and reasonable with the goal of retaining employees at compensation levels within appropriate market range. The process for determining the compensation paid to the Chief Executive Officer, other officers, and key employees includes the approval of the compensation arrangement in advance, by the Board of Directors, with all persons with a conflict of interest abstaining from the Board's deliberation and discussion. The Board reviews data of comparable compensation for similarly qualified nonprofit executives at similarly situated entities. The documentation of the Board includes the terms of the transaction and the date of approval, the members who were present during the debate and vote on the transaction, a description of the comparable data and how it was obtained, and documentation of the basis for the determination. |
| Form 990, Part VI, Section B, Line 15b | TruEvolution's Board of Directors has a process for reviewing and approving the compensation of the Chief Executive Officer, other officers, and key employees on a regular basis to determine it is fair and reasonable with the goal of retaining employees at compensation levels within appropriate market range. The process for determining the compensation paid to the Chief Executive Officer, other officers, and key employees includes the approval of the compensation arrangement in advance, by the Board of Directors, with all persons with a conflict of interest abstaining from the Board's deliberation and discussion. The Board reviews data of comparable compensation for similarly qualified nonprofit executives at similarly situated entities. The documentation of the Board includes the terms of the transaction and the date of approval, the members who were present during the debate and vote on the transaction, a description of the comparable data and how it was obtained, and documentation of the basis for the determination. |
| Form 990, Part VI, Section C, Line 19 | Governing documents, the conflict of interest policy, and financial statements are available to the public upon request. However, current tax law does not require governing documents, the conflict of interest policy, and financial statements be provided to the public. |
| Part III Statement of Program Service Accomplishments - 4a | Healthcare services: Pre-exposure prophylaxis, or prep, is an HIV prevention method in which young scholars for academic empowerment LGBTQ+ people. Healthcare services people who don't have HIV take an antiviral medication daily to reduce their risk of contracting HIV if they are exposed to the virus. Truevolution's rapid-start prep service provides a safe environment and convenient approach to inform readiness for prep, receive consultation housing from a licensed medical provider, same day fulfillment of script, and get connected to mental health and other social services to feasibly access and maintain prep adherence. The behavioral health services program primarily targets HIV positive and sexually active negative Latinos and African Americans living in San Bernardino and Riverside counties. Health services links or relinks HIV and high risk individuals into testing services, core medical services, and support services that are necessary to improve their treatment adherence and maintenance of their individual medical care. During the tax year over 350 people were served through over 2,000 appointments.Total program expenses were $1,301,165. |
| Software ID: | 23017517 |
| Software Version: | 2023v5.1 |