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 | |||||
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Total |
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Calendar year
(or fiscal year beginning in)
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(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.") .. | 4,298,506 | 3,267,611 | 4,563,785 | 4,905,710 | 3,405,762 | 20,441,374 |
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf .... | ||||||
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | ||||||
| 4 | Total. Add lines 1 through 3 | 4,298,506 | 3,267,611 | 4,563,785 | 4,905,710 | 3,405,762 | 20,441,374 |
| 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) .. | 4,150,641 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 16,290,733 | |||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 4,298,506 | 3,267,611 | 4,563,785 | 4,905,710 | 3,405,762 | 20,441,374 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 879,245 | 652,367 | 854,315 | 838,483 | 875,297 | 4,099,707 |
| 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.).. | 5,625 | 8,150 | 8,715 | 9,100 | 31,590 | |
| 11 | Total support. Add lines 7 through 10 | 24,572,671 | |||||
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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| SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: | FUNDRAISING REVENUE - 2019 AMOUNT: $ 5,625. 2020 AMOUNT: $ 0. 2021 AMOUNT: $ 8,150. 2022 AMOUNT: $ 8,715. 2023 AMOUNT: $ 9,100. |
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| Return Reference | Explanation |
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| FORM 990, PART I, LINE 6: | THE VOLUNTEER HOURS AND HEADCOUNT ARE COLLECTED BY EACH PROGRAM MANAGER FOR THEIR RESPECTIVE PROGRAM THROUGH EMAIL, FROM HARD COPY, SIGN IN BINDERS, OR SPREADSHEETS, DEPENDING ON THE PROGRAM. THEY ARE THEN TOTALED AND ENTERED INTO A SPREADSHEET EACH MONTH THAT IS USED FOR DATA COLLECTION FOR INTERNAL PURPOSES, GRANTS, CITY REPORT CONTRACT REQUIREMENTS, ETC. THE VOLUNTEERS DO THE FOLLOWING WORK IN SERVICE OF THE AGENCY'S PROGRAMS: TUTOR KIDS, PROVIDE RIDES FOR SENIORS, PROVIDE TAX & HEALTH CARE COUNSELING, TEACH CLASSES AT OUR BRYANT STREET CENTER, HELP WITH ACTIVITIES AT OUR ADULT DAY CARE CENTER, VOLUNTEER FOR ONE ANOTHER THROUGH THE VILLAGE PROGRAM, SERVE ON COMMITTEES, HELP STAFF PUT ON EVENTS THROUGHOUT THE YEAR, PROVIDE ONE-ON-ONE TECH TUTORING, SUPPORT THE LGBTQ OUTREACH/ADMIN NEEDS, HELP STAFF RUN THE AVENIDAS CHINESE COMMUNITY CENTER AT CUBBERLEY, PROVIDING CLASSES, PUT ON EVENTS FOR CHINESE HOLIDAYS, PROVIDE MUSICAL ENTERTAINMENT FOR OUR ROSE KLEINER CENTER, PROVIDE OUTREACH CALLS AND FRIENDLY VISITING, SUPPORT THE DEVELOPMENT DEPARTMENT WITH ADMINISTRATIVE WORK, DELIVER GROCERIES, MEDICATIONS, LIBRARY BOOKS AND PPE, AND SERVE ON THE BOARD OF DIRECTORS. OTHER MISCELLANEOUS WORK AS NEEDED AS WELL. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE BOARD OF DIRECTORS HAS DELEGATED RESPONSIBILITY FOR REVIEW OF FORM 990 TO THE AUDIT COMMITTEE OF THE BOARD; SUCH COMMITTEE DOES REVIEW THE RETURN BEFORE IT IS FILED. FORM 990 IS SENT TO ALL BOARD MEMBERS VIA EMAIL BEFORE FILING. QUESTIONS FROM THE BOARD OR COMMITTEE ARE RESPONDED TO VIA EMAIL OR IN MEETINGS. |
| FORM 990, PART VI, SECTION B, LINE 12C | AVENIDAS ENCOURAGES THE ACTIVE INVOLVEMENT OF ITS DIRECTORS, OFFICERS, AND EMPLOYEES IN THE COMMUNITY. IN ORDER TO DEAL OPENLY AND FAIRLY WITH ACTUAL AND POTENTIAL CONFLICTS OF INTEREST OR THE APPEARANCE OF SUCH CONFLICTS AS A CONSEQUENCE OF THIS INVOLVEMENT, AVENIDAS HAS ADOPTED A CONFLICT OF INTEREST POLICY. CONFLICT OF INTEREST COMPLIANCE IS REVIEWED ANNUALLY AT A BOARD MEETING. BOARD MEMBERS AND EMPLOYEES WITH SUBSTANTIAL INFLUENCE OVER AVENIDAS ARE ANNUALLY REQUIRED TO SIGN THE ORGANIZATION'S "ANNUAL AFFIRMATION AND DISCLOSURE STATEMENT." THE POLICY DICTATES A DUTY TO DISCLOSE CONFLICTS OF INTEREST. EACH EMPLOYEE SHALL DISCLOSE TO THE CHIEF EXECUTIVE OFFICER ALL MATERIAL FACTS REGARDING THE AFFILIATION OF SUCH EMPLOYEE WITH ANY PERSON WITH WHOM AVENIDAS IS CONSIDERING ENTERING INTO A TRANSACTION. THE EMPLOYEE SHALL MAKE THAT DISCLOSURE PROMPTLY UPON LEARNING OF THE LINK BETWEEN THAT PERSON AND TRANSACTION. THE CHIEF EXECUTIVE OFFICER AND ANY OTHER PERSON WITH SUBSTANTIAL INFLUENCE OVER AVENIDAS SHALL DISCLOSE TO THE BOARD ALL MATERIAL FACTS REGARDING HIS OR HER AFFILIATION WITH ANY PERSON WITH WHOM AVENIDAS IS CONSIDERING ENTERING INTO A TRANSACTION. THE CHIEF EXECUTIVE OFFICER OR PERSON WITH SUBSTANTIAL INFLUENCE SHALL MAKE THAT DISCLOSURE PROMPTLY UPON LEARNING OF THE LINK BETWEEN THAT PERSON AND THE TRANSACTION. IF THERE IS A QUESTION AS TO WHETHER THE EMPLOYEE HAS SUBSTANTIAL INFLUENCE OVER AVENIDAS, THE CHIEF EXECUTIVE OFFICER SHALL PRESENT THIS ISSUE TO THE BOARD OF DIRECTORS, AND THE BOARD SHALL RESOLVE THE MATTER. THE CEO DETERMINES A CONFLICT OF INTEREST WITH REGARD TO AN EMPLOYEE WITHOUT SUBSTANTIAL INFLUENCE OVER AVENIDAS; THE BOARD DETERMINES IF A CONFLICT OF INTEREST EXISTS WITH REGARD TO THE CEO OR AN EMPLOYEE WITH SUBSTANTIAL INFLUENCE OVER AVENIDAS; THE REMAINING BOARD MEMBERS DETERMINE IF A CONFLICT OF INTEREST EXISTS WITH REGARD TO A BOARD MEMBER. AT ANY MEETING OF THE BOARD AT WHICH A TRANSACTION INVOLVING AN AFFILIATED PERSON WILL BE CONSIDERED, A DIRECTOR SHALL DISCLOSE TO THE MEMBERS OF THE BOARD ALL MATERIAL FACTS REGARDING THE DIRECTOR'S AFFILIATION WITH ANY PERSON WITH WHOM THE BOARD IS CONSIDERING ENTERING INTO ANY TRANSACTION. AFTER AN AFFILIATION DISCLOSURE BY A BOARD MEMBER, THE BOARD MEMBER SHALL LEAVE THE MEETING WHILE THE IMPLICATIONS OF THE AFFILIATION ARE CONSIDERED AND VOTED UPON. THE REMAINING BOARD MEMBERS SHALL DETERMINE IF A CONFLICT OF INTEREST EXISTS. TO ENSURE THAT AVENIDAS OPERATES IN A MANNER CONSISTENT WITH ITS CHARITABLE PURPOSES AND ITS STATUS AS AN ORGANIZATION EXEMPT FROM FEDERAL INCOME TAX, THE BOARD SHALL AUTHORIZE AND OVERSEE A PERIODIC REVIEW OF THE ADMINISTRATION OF THIS CONFLICT OF INTEREST POLICY. THE REVIEW MAY BE WRITTEN OR ORAL. THE REVIEW SHALL CONSIDER THE LEVEL OF COMPLIANCE WITH THE POLICY, THE CONTINUING SUITABILITY OF THE POLICY, AND WHETHER THE POLICY SHOULD BE MODIFIED AND IMPROVED. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE BOARD OF DIRECTORS TYPICALLY REVIEWS THE COMPENSATION OF THE CEO AND CFO ANNUALLY. AS PART OF THESE REVIEWS, THE BOARD EXAMINES PUBLISHED MARKET DATA OF COMPARABLE NONPROFITS IN THE ORGANIZATION'S GEOGRAPHIC AREA. CEO AFTER SOLICITING INPUT FROM THE BOARD AND KEY STAFF MEMBERS, THE BOARD CHAIR WRITES AND PRESENTS A REVIEW OF THE CEO'S PERFORMANCE AND MAKES A RECOMMENDATION TO THE BOARD REGARDING ANY PROPOSED CHANGES TO THE CEO'S COMPENSATION. AFTER DISCUSSION, THE BOARD VOTES TO APPROVE THE FINAL SALARY ACTION FOR THE CEO. THE MOST RECENT REVIEW OF THE CEO'S COMPENSATION AND PERFORMANCE TOOK PLACE IN JULY 2023. ALTHOUGH THE NORMAL REVIEW PROCESS FOR THE CEO WOULD HAVE OCCURRED IN JUNE AND JULY 2024, DUE TO THE RESIGNATION OF THE CEO IN MAY 2024 AND THE CONCURRENT APPOINTMENT OF A NEW CEO, THE BOARD DID NOT PERFORM A REVIEW OF THE FORMER CEO. THE NEW CEO WAS IDENTIFIED BY A SEARCH COMMITTEE COMPRISED OF MEMBERS OF THE BOARD OF DIRECTORS. THE COMMITTEE WORKED CLOSELY WITH A SEARCH CONSULTANT WHO PRESENTED POTENTIAL CANDIDATES AND ADVISED ON SALARY EXPECTATIONS. THE COMMITTEE SETTLED ON A CANDIDATE AFTER AN EXTENDED INTERVIEW PROCESS AND, WORKING WITH THE CONSULTANT, INCLUDING A REVIEW OF EXTERNAL MARKET DATA, DEVELOPED A SALARY RECOMMENDATION. THE CANDIDATE AND SALARY OFFER WERE THEN APPROVED BY THE BOARD. FOLLOWING THAT APPROVAL, AN OFFER WAS MADE TO THE CANDIDATE AND WAS ACCEPTED. CFO THE CEO REVIEWS THE CFO'S PERFORMANCE AND MAKES A RECOMMENDATION TO THE BOARD REGARDING ANY PROPOSED CHANGES TO THE CFO'S COMPENSATION. AFTER DISCUSSION, THE BOARD VOTES TO APPROVE THE FINAL SALARY ACTION FOR THE CFO. THE TWO MOST RECENT REVIEWS OF THE CFO'S COMPENSATION TOOK PLACE IN SEPTEMBER 2023 AND AUGUST 2024. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST FOR THE SAME PERIOD OF TIME SET FORTH IN SEC. 6104(D). |
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