2024-11-12T18:16:13-08:00 2023-12-31 954401626 Vasin Heyn & Company 5000 N Parkway Calabasas 201 Calabasas CA 91302 990 2023-01-01 262350778 Young Scholars For Academic Empowerment dba TruEvolution Inc YOUN 9518881346 3839 Brockton Ave Riverside CA 92501 Gabriel Maldonado CEO 2024-11-12 true true Rolland Vasin P00644882 8182223500 2023 2024-10-15 13:58:12Z X Gabriel Maldonado 3839 Brockton Ave Riverside CA 92501 7879876 false X www.truevolution.org X 2008 CA Truevolution fights for health equity and racial justice to advance the quality of life and human dignity of LGBTQ+ people. 14 13 38 15 0 10799732 7032576 775375 838186 0 9114 11575107 7879876 271650 306811 0 2289054 2339279 0 186466 1686488 2095353 4247192 4741443 7327915 3138433 20449184 27072973 6330581 7329215 14118603 19743758 The Corporation's specific purpose is to fight for health equity and racial justice to advance the quality of life and human dignity of LGBTQ+ people. false false 1616055 TruEvolution offers emergency supportive housing for clients displaced within the Riverside County Jurisdiction, both through motel placement, and starting in 2023, at TruEvolutions housing campus, Project Legacy, which includes access to wrap around services provided by TruEvolution. At the Project Legacy campus, identified at risk college students are also able to be housed through a partnership with local colleges. At the moment, TruEvolutions contracted Motel vendor is located in the City of Riverside. During the tax year 20 individuals were served. 1390048 Other Programs: Truevolution leverages their relationships grown from the housing and healthcare services programs to provide support and advocacy through a variety of community health programs such as vaccine equity, COVID 19 programs, and sponsorship and advocacy within the LGTBQ+ community. During the tax year over 8,000 people were reached by the outreach program. 1301165 838186 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. See Schedule O for further details. 4307268 true true false false false false false false false false true false false false true true true false false false false false false false false false false true false true false false false false false false false false false false false false false false false false false true 27 0 true 38 true false false false false false false false 0 false false false false false false false X 14 13 true false false false false false false true true false false true true true true true true true true false CA X X Marguerite Lara-Wheeler 9518881346 3839 Brockton Ave Riverside CA 92501 Gabriel Maldonado CEO 40.00 0.00 X X 242624 0 2451 Tracy Schimelfenig Chief Legal & Comp 40.00 0.00 195886 0 6365 Marguerite Wheeler-Lara COO 40.00 0.00 169564 0 5795 Brandon Brown Chair 1.00 0.00 X X 0 0 0 Luanna Jauregui Vice Chair 1.00 0.00 X X 0 0 0 Dr Iqbal Pittalwala PhD Treasurer 1.00 0.00 X X 0 0 0 Desiree Santos-Kho Secretary 1.00 0.00 X X 0 0 0 Jose Aguilar Board Member 1.00 0.00 X 0 0 0 Christopher Alcala Board Member 1.00 0.00 X 0 0 0 Dr Sean Arayasirikul Board Member 1.00 0.00 X 0 0 0 Matt Frinch Board Member 1.00 0.00 X 0 0 0 Sirvard Manasyan Board Member 1.00 0.00 X 0 0 0 Dr Eugene McCray Board Member 1.00 0.00 X 0 0 0 Greg Millett Board Member 1.00 0.00 X 0 0 0 Dawn Patillo Exum Board Member 1.00 0.00 X 0 0 0 Tiana Tippens Board Member 1.00 0.00 X 0 0 0 608074 14611 3 false true false Mommas House 819 W 54th Street Los Angeles CA 90037 Supportive Services 253773 Golden Bear Construction 18032 Lemon Drive Ste C-344 Yorba Linda CA 92286 General Contractor 7653166 Pery Consulting Group 2051 S Horne St Oceanside CA 92054 Finance & Accounting Serv 175750 3 267998 6764578 7032576 Health Care Services 621400 838186 838186 Indirect Cost Reimb. 621400 838186 0 0 0 0 0 0 0 0 Other Revenue 900099 9114 9114 9114 7879876 847300 306811 306811 0 0 0 245075 196061 24507 24507 0 1832833 1705734 80153 46946 0 109247 97986 4999 6262 152124 140101 7109 4914 0 5222 3917 783 522 249750 233792 8893 7065 0 0 0 0 20443 18356 1252 835 0 0 0 87583 79662 4335 3586 146410 119565 13631 13214 0 0 18120 13590 2718 1812 0 0 45356 41998 1792 1566 Program Related Costs 535708 535049 384 275 Professional Fees 291917 243926 23648 24343 Depreciation Expense 188039 141029 28206 18804 Special Events Expense 113155 99142 8408 5605 393650 330549 36891 26210 4741443 4307268 247709 186466 3274377 708359 0 1739303 0 538516 3704657 0 0 0 0 75721 46098 22697919 229136 14813267 22468783 0 0 0 0 8000 145076 20449184 27072973 1355389 833398 1075192 1500000 3900000 3900000 1095817 6330581 7329215 X 14118603 14803408 4940350 14118603 19743758 20449184 27072973 3138433 2486722 X false true X true false X 1012724 8110867 3997637 10799732 7032576 30953536 0 0 1012724 8110867 3997637 10799732 7032576 30953536 1717347 29236189 0 0 9114 9114 30962650 1750889 0.94420 0.90490 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 836035 836035 21222378 128620 21093758 639506 100516 538990 22468783 Line of credit 950000 Right-of-use operating li 145816 Rounding 1 1095817 X 7879876 7879876 7879876 4741443 4741443 4741443 Part X : FIN48 Footnote The Organization is exempt from Federal income taxes under Section 501(c)(3) of the Internal Revenue Code and California income taxes under section 23701(d) of the California Revenue and Taxation Code. The Organization is also exempt from federal unemployment tax. The IRS classified the organization as one that is not a private foundation within the meaning of section 509(a) of the Code because it is an organization described in section(s) 509(a)(1) and 170(b)(1)(A)(vi).The Organization has adopted Financial Accounting Standards Board Accounting Standards Codification (ASC) Section 740-10, which clarifies the accounting for uncertainty in income taxes. ASC Section 740-10 prescribes a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. ASC Section 740-10 requires that an organization recognize in the financial statements the impact of the tax position if that position will more likely than not be sustained on audit, based on the technical merits of the position. As of and for the year ended December 31, 2023, the Organization had no material unrecognized tax benefits, tax penalties or interest.The Organizations Forms 990, Return of Organization Exempt from Income Tax, for each of the tax years ended December 31, 2022, 2021 and 2020, are subject to examination by the IRS, generally for 3 years after they were filed.The Organization's Forms 199, California Exempt Organization Return, for each of the tax years ended December 31, 2022, 2021, 2020, and 2019, are subject to examination by the Franchise Tax Board, generally for 4 years after they were filed. true House of Comme Des Garcon 3715 Leeds Drive Suitland MD 20746 70911 0 Fiscal Sponsorship LA Black Pride 220 W 5th St 603 Los Angeles CA 90013 35000 0 Event Sponsorship Mobilizing Our Brothers Initi 530 Peidmont Ave NE Apt 907 Atlanta GA 30308 863731398 100000 0 Sponsorship of National Expansion Mommas House 817 W 54th Street Los Angeles CA 90037 850387926 501(c)(3) 75000 0 Fiscal Sponsorship Riverside LGBTQ Pride PO Box 56012 Riverside CA 92517 870833886 7500 0 Event Sponsorship Sahar Productions Inc 6300 Wilshire Blvd Ste 1460 Los Angeles CA 90048 18400 0 Sponsorship of Sir Lady Java Biopic 0 6 Grantmaker's Description of How Grants are Used The Organization's procedures for monitoring the use of grant funds in the U.S. Include obtaining reports that support the budgeted amounts submitted with the grant request are spent accordingly. Financial reports are periodically obtained to support the grant expenditures are consistent with the written agreement. X X false false false false false false false false false Gabriel Maldonado CEO 235124 7500 2451 245075 Marguerite Wheeler-Lara COO 164564 5000 5795 175359 Tracy Schimelfenig Chief Legal & Comp 190886 5000 6365 202251 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.