2023-11-08T19:01:00-07:00 2022-12-31 990 2022-01-01 475108167 NEW COMMUNITY LEADERSHIP FOUNDATION INC NEWC 4158571136 233 Eddy Street San Francisco CA 94102 Majeid Crawford Executive Director 4158571136 2023-09-27 1 1 11 1 AAL2 X 2022 2023-04-26 12:10:37Z Majeid Crawford 233 Eddy Street San Francisco CA 94102 956008 0 X www.nclfinc.org X nonprofit 2015 CA New Community Leadership Foundation is a non-profit organization that works to transform and empower black and other disenfranchised communities in San Francisco, California. 8 0 6 20 0 0 187404 956008 0 0 0 0 0 0 187404 956008 0 127947 0 0 39338 274528 0 0 0 144095 557517 183433 959992 3971 -3984 3984 38256 0 0 3984 38256 X New Community Leadership Foundation is a nonprofit organization that works to transform and empower black and other disenfranchised communities in San Francisco, California 1 0 231103 231103 0 Last year, we were awarded a grant through the Office of Economic and Workforce Development office in SF through the Dreamkeepers Initiative of the Human Rights Commission. This work included showcasing local artists in the underserved populations of San Francisco. 400853 385700 0 Last year, we were awarded a grant through the Office of Employment and Workforce Development to provide business services with a focus on the Tenderloin Neighborhood of San Francisco but outreached to all city neighborhoods - to small business owners, entrepreneurs, and vendors in underserved populations. 55000 55000 0 This includes programs operating through grant awards from the Mayor's Office of Housing and Community Development/Ujama Collaborative. This provided resource services to the community. 273036 273036 0 This was a compilation of grants from MOHCD for Capacity Building, SF Human Rights Commission for Grant Writing Services, OCII for Certificate of Preference applications, and SF Board of Elections for Voters Education and Support. It also includes grants for our fiscally sponsored projects (Honey Art Studio, River of Life, and Transformational Miracles). We also received mini-grants from the San Francisco Beautiful / Fillmore Park Grant for the Fillmore Mini Park renovations, Fillmore Collaborative Grant, Bayview Opera House provided program/community event, and SFDPH Fillmore Feel Well for health and wellness events. 273036 273036 0 959992 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 54 0 1 6 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 8 0 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 CA X Mary Rivers 4155596953 233 Eddy Street San Francisco CA 94102 X Majeid Crawford Executive Director 45 0 X 90076 0 0 Lily Robinson-Trezvant President 0 0 X 0 0 0 Hugh Gregory Vice-President 0 0 X 0 0 0 Jada Curry Secretary 0 0 X 0 0 0 Markell S Yager Director 0 0 X 0 0 0 Katherine Campbell Director 0 0 X 0 0 0 Phyllis Bowie Director 0 0 X 0 0 0 Professor James Taylor Director 0 0 X 0 0 0 Saadi Hamlin Board Director 2 0 X 0 0 0 90076 0 0 0 0 0 0 0 0 0 0 0 944839 11169 0 956008 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 956008 0 0 0 X 127947 127947 0 0 0 0 0 0 90076 90076 0 0 0 0 0 0 115263 115263 0 0 0 0 0 0 27850 27850 0 0 41339 41339 0 0 0 0 0 0 7835 7835 0 0 463 463 0 0 0 0 0 0 0 0 0 0 0 0 349809 349809 0 0 41660 41660 0 0 33528 33528 0 0 10237 10237 0 0 0 0 0 0 15073 15073 0 0 25137 25137 0 0 0 0 0 0 11062 11062 0 0 0 0 0 0 0 0 0 0 0 0 0 0 10950 10950 0 0 Small Business and Vendor Support 3157 3157 0 0 Community Partner Program Sponsorship and donor gifts and contributions 34377 34377 0 0 Bank Charges and Credit Card Fees, Licenses and Permits, Security, Payroll Processing Fees,Misc. Exp 14229 14229 0 0 0 0 0 0 959992 959992 0 0 3984 38256 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 3984 38256 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 3984 38256 0 0 3984 38256 3984 38256 -3984 0 38256 0 0 0 X X 0 0 0 X 20572 212579 956008 1189159 0 0 20572 212579 956008 1189159 1189159 1189159 X 1 Honey Arts Studio 1981 Sutter Street San Francisco CA 94115 120265 Honey Art Studio is a space that acknowledges the creativity, longevity, ingenuity, and faith of Black people. Through various forms of art and economic development, we highlight and uplift culture. Everyone is welcome in our space! By faith, we live through our pain daily. Collectively, we celebrate our gifts and talents. Humbly, we honor those who stood and fought for our human rights (as well as those who continue to stand). Transformational Miracles 858 Arkansas Street San Francisco CA 94107 833778950 5250 Transformation Miracles is a nonprofit organization and our mission is to mitigate the impact on families that have been affected by the criminal justice system. The idea for an organization of this magnitude started at the University of San Francisco in 2014 and has grown into an organization of experienced practitioners who are talented and passionate about giving back to justice-impacted families. 1 1 Schedule I, Part I, Line 2 NCLF was a Sponsor for 3 Organizations - River of Life, Honey Art Studio, and Transformational Miracles, providing fiscal and administrative oversight to enable them to apply for program grant funding. Fiscal Sponsored Projects had to submit an invoice with backup documents including receipts, W9s if contractors making over $599 were used, MOUs with contractors or other programs, and all other required documentation. We provide upfront funds and invoiced the funders to be reimbursed for our expenses. Our bookkeeping system includes tags to reference each fiscally sponsored project to easily identify their income and expenses, and provides monthly and annual reports on their funding streams (income and expenses) and remaining balances, if any. Monthly reports are created and sent to funders along with our invoices each month. We also participated in yearly audits with the funders. Form 990, Part III, Line 2 During 2022, we acquired additional grant funding including the following: 2nd year of funding for grants - Business Services and Artists Services. We also received funding to provide grant writing and operational support for nonprofits to assist in capacity building and compliance services. We received funding to educate and support voters in SF. Grant funding was received to support our organizational capacity-building efforts through funding for a bookkeeper and CPA. We supported several local nonprofits that were not fully formed or that needed financial and administrative sponsorship. Form 990, Part VI, Section B, Line 11b We review based on the following: 1. Governance NCLF's Form 990 requires a description of the organization's mission, which is critical information for donors. It also requires responses to questions about the governing body and management policies. These policies include Gift acceptance, Whistleblower, Document retention and destruction, Conflicts of interest, and Joint ventures with taxable entities. The absence of such policies does not immediately jeopardize the organization's tax-exempt status. However, it is clearly in the Board's best interest to adopt policies that cover these areas since they promote transparency and accountability to its donors. There are other items related to the Board's involvement with the organization's operations that are reported in Form 990 that should be considered during the review of the report. For example, there are questions as to how governing decisions are made and whether meetings of the governing body are documented in writing. Changes to the governing documents are also disclosed in Form 990, providing an opportunity for the Board to determine that any such revisions are properly reported. In addition, there is a disclosure for listing states with which a copy of Form 990 should be filed. The Board should ensure that if the organization conducts activities in multiple states, the organization is registered in those states and satisfies filing requirements. 2. Tax Compliance Certain questions in Form 990 are related to the nonprofit organization's compliance with tax laws and regulations. Some of those items are related to the proper classification of workers as employees or independent contractors, Filing of employment tax returns and timely deposits of payroll taxes, filing of receipts furnished to donors for contributions received by the organization, and Filing of tax returns for unrelated business income if required. Of course, every nonprofit should be able to attest to properly handling its transactions in accordance with the tax laws. Board members can also be held responsible for failures in this area, making a review of tax compliance a critical part of the Board's duties. 3. Financial Management Although Form 990 is a required tax return, it also contains information that shows how the nonprofit is managed and how well it is accomplishing its tax-exempt purpose. This data can either directly or indirectly guide the reader in forming conclusions about the organization's financial management, so the Board should pay particular attention to information such as the relationship between the program service, administrative, and fundraising expenses compared to total expenses and organizational revenue. Does the organization hire independent auditors to audit its financial statements each year? Is the organization operating as a public charity or as a private foundation? Board members must be aware of and understand the IRS public support test. If the organization fails the public support test, the organization may be classified as a private foundation with potential tax consequences. The description of the process used in determining the compensation of top organization officials and the reasonableness of those salaries. Donors may perceive the organization as being too extravagant and financially abusive. Donors expect strict accountability for expense reimbursements to prevent abuse. Our Board's review of Form 990 for a nonprofit organization has long been a best practice for sound management and fulfilling their fiduciary responsibilities. With the requirement to report that process directly on the tax form, the review has stepped to the forefront of the Board's fiduciary duties. More than just properly answering a question on a checklist, the Board's view of the nonprofit's operations reported in Form 990 provides insight into how well the organization's mission is being accomplished. And ultimately, that is one of the Board's most important responsibilities. Form 990, Part VI, Section B, Line 12c Policy and practices Full disclosure, by notice in writing, shall be made by the interested parties to the full Board of Directors in all conflicts of interest, including but not limited to the following: * A board member is related to another board member or staff member by blood, marriage, or domestic partnership. * A board member or their organization stands to benefit from an NCLF transaction or staff member of such organization receives payment from NCLF for any subcontract, goods, or services other than as part of her/his regular job responsibilities or as reimbursement for reasonable expenses incurred as provided in the bylaws and board policy. * A board member's organization receives grant funding from NCLF. * A board member is a member of the governing body of a contributor to NCLF. Following full disclosure of a possible conflict of interest or any condition listed above, the Board of Directors shall determine whether a conflict of interest exists and, if so the Board shall vote to authorize or reject the transaction or take any other action deemed necessary to address the conflict and protect NCLF's best interests. Both votes shall be by a majority vote without counting the vote of any interested director. A Board member who is formally considering salaried employment with NCLF must take a temporary leave of absence until the position is filled. Such a leave will be taken within the Board member's elected term which will not be extended because of the leave. A Board member who is formally considering employment with NCLF must submit a written request for a temporary leave of absence to the Secretary of the NCLF Board, c/o the NCLF's office, indicating the time period of the leave. The Secretary of NCLF will inform the Chair of the Board of such a request. The Chair will bring the request to the Board for action. The request and any action taken shall be reflected in the official minutes of NCLF. An interested Board member shall not participate in any discussion or debate of the Board of Directors, or of any committee or subcommittee thereof in which the subject of discussion is a contract, transaction, or situation in which there may be a perceived or actual conflict of interest. However, they may be present to provide clarifying information in such a discussion or debate unless objected to by any present board member. Anyone in a position to make decisions about spending NCLF's resources (i.e., transactions such as purchases, grants, contracts) - who also stands to benefit from that decision - has a duty to disclose that conflict as soon as it arises (or becomes apparent); s/he should not participate in any final decisions. Form 990, Part VI, Section B, Line 15 The Board of Directors evaluates the Executive Directors annually to determine wage increases and to ensure they are providing proper services and supervision of all staff members and private contractors. We developed an evaluation process including performance standards that should be met each year, determined who should conduct the evaluation, gathered information for the annual review including the EDs completed personal assessment, discussed the findings, tabulated and reviewed all responses, and presented the evaluation findings to the ED. Once this is all completed, the Board approves and documents in the board minutes. Form 990, Part VI, Section C, Line 19 During this fiscal year, all nonprofit documents are digitally stored and accessible to anyone who requests the documents. Due to the fact that we all work part time at home, we store them digitally. Form 990, Part IX, Line 11g Fees paid to program contractors throughout the fiscal year to perform grant activities including grant writing services, marketing and outreach, bookkeeping, small business support, and data and grant reporting. This also includes stipends paid to participants for marketing and outreach services, and DJ and sound services. Form 990, Part XII, Line 3b We are completing a contract with a local CPA who will be providing our annual financial audit. This should be completed within 60 days. California residents and businesses were given an extension to file. We are very short-staffed as a small nonprofit, with restricted funding, so it took us longer to work on this as well as operate the nonprofit daily. We do apologize for the delay and next year will be completed in May 2024.