NEED reduces the spread of Hepatitis C, HIV, and other blood-borne pathogens due to injection drug use by providing free, clean syringes and injection supplies, as well as education and training on issues relevant to injection drug users, such as overdose prevention.

501(c)(3) charity; gifts are tax-deductible.
100¢ of each $1 spent went to programs.
$56K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
1 of 2
filings with a surplus
Average surplus $48K a year · 12% of revenue · last 2 filings
Worth a look: a surplus in 1 of the last 2 filings.
Pt I · Ln 19 · 2 filings
Spent on programs
100%
of spending
Looks good: 100% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$56K
to officers and key staff · 16% of spending
Fine: pay to officers and key staff is 16% of spending; 15% to 20%.
Pt VII · Sec A
<1 mo
of spending, in cash
Worth a look: 0.8 months of spending in cash; under 1.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $68K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
28
of 28 voting members
Looks good: 28 of 28 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$315K
Spent
$358K
To programs
100%
Net assets
$25K
By yearFY2024–FY2025
Revenue
$315K
FY2024
Tap a bar for its year
Revenue by fiscal year
FY2024$315K
FY2025$497K
Expenses
$358K
FY2024
Tap a bar for its year
Expenses by fiscal year
FY2024$358K
FY2025$358K
Net assets
$25K
FY2024
Tap a bar for its year
Net assets by fiscal year
FY2024$25K
FY2025$164K

From the FY2024 Form 990 (year ending June 2024) · see the original

Give Claim
You’re viewing the FY2024 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Exemption reinstated (2021-11-15). Per the IRS revocation list. Latest filing on record: FY2025. IRS ruling in Apr 2024.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

100 cents of each dollar spent went to programs.

Program services 100% · $358K

Form 990 Part IX, line 25. Every line is in By the numbers.

Something off? Claim to add context

Who runs it and what they're paid

23 people listed on the 990; $56K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2023); the FY2024 filing did not itemize Part VII
$36,772Pt VII · Sec A
$18,818Pt VII · Sec A
President
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Bolton Littlefield’s $50K as Director is at the 34th percentile of top reported officer pay among 1979 $100K–1M health care nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 2 named individuals · Part VII

NameFY2025FY2024
Bolton Littlefield$49,844$36,772
Yasha Davidson—$18,818

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Needle Exchange Emergencydistribution executive salaries →

On this list? Claim this org

Something off? Claim to add context

Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Provides clean syringes and supplies to prevent blood-borne diseases from drug use.

Questions for Needle Exchange Emergencydistribution

Tap to ask. Needle Exchange Emergencydistribution sees how many people are interested.

Your first name shows with your question. Needle Exchange Emergencydistribution answers here, for everyone.

Provided by the organization

Know this org? Add your story

1 program · $358K · in their own filed words · FY2023
01

NEED distributed over 1 million syringes to approximately 20,000 primary and secondary exchangers in and around Berkeley, California and distributed non-injection related harm reduction supplies.

$358Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · received and paid
Grants received · FY2023
Total grants receivedfrom 1 funder$68K
Grants paid · 1 grant · $10K · 2023–2023

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$315K
Ln 12
Gifts and grantsLn 1h$315K
Investment incomeLn 3$17
Money outPt IX
$358K
Ln 25
Programscol B$358K
Owns and owesPt X
$25K
net assets · Ln 32
Cash and savingsLn 1–2$25K
Total assetsLn 16$25K
LiabilitiesLn 26$0
PeoplePt VI, VII
23
listed · VII A
PaidVII A2
Voting boardVI 1a28
IndependentVI 1b28
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$315K
Government grantsLn 1e$315K
Noncash giftsLn 1g$0
Fundraising eventsLn 1c$0
Investment incomeLn 3$17
Total revenueLn 12$315K
Assets in detailPt X, end of year
SavingsLn 2$25K
Cash and savings togetherLn 1–2$25K
InvestmentsLn 11–13$0
Other assetsLn 15$0
Total assetsLn 16$25K
LiabilitiesLn 26$0
Net assetsLn 32$25K
OperationsPt I, VI
EmployeesI 52
VolunteersI 628
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$68K$25K
InvestmentsLn 11–13$0$0
Total assetsLn 16$68K$25K
LiabilitiesLn 26$0$0
Net assetsLn 32$68K$25K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$10K$10K
Benefits paid to or for membersLn 4$0$0
Pay of current officers, directors and key staffLn 5$74K$74K$0$0
Pay of disqualified personsLn 6$0$0$0$0
Other salaries and wagesLn 7$0$0$0$0
Pension plan contributionsLn 8$0$0$0$0
Other employee benefitsLn 9$0$0$0$0
Payroll taxesLn 10$7K$7K$0$0
Management feesLn 11a$0$0$0$0
Legal feesLn 11b$0$0$0$0
Accounting feesLn 11c$0$0$0$0
Lobbying feesLn 11d$0$0$0$0
Professional fundraising feesLn 11e$0$0
Investment management feesLn 11f$0$0$0$0
Other fees for servicesLn 11g$0$0$0$0
Advertising and promotionLn 12$0$0$0$0
Office expensesLn 13$744$744$0$0
Information technologyLn 14$2K$2K$0$0
RoyaltiesLn 15$0$0$0$0
OccupancyLn 16$27K$27K$0$0
TravelLn 17$0$0$0$0
Travel and entertainment for public officialsLn 18$0$0$0$0
Conferences, conventions and meetingsLn 19$0$0$0$0
InterestLn 20$0$0$0$0
Payments to affiliatesLn 21$0$0$0$0
InsuranceLn 23$21K$21K$0$0
Other expenses (24a–d)Ln 24$217K$217K$0$0
Total functional expensesLn 25$358K$358K$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $497K$358K$139K$164K 990 PDF
FY2024 Viewing $315K$358K−$43K$25K 990 PDF

More to add? Claim this org

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2024 990 (6 parts)
Part I · Summary $315,045 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $387,849$315,028
I-9 Program service revenuePrior year $0$0
I-10 Investment incomePrior year $0$17
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $387,849$315,045
I-13 Grants and similar amounts paidPrior year $0$10,000
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $101,682$80,346
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $244,336$267,397
I-18 Total expensesPrior year $346,018$357,743
I-19 Revenue less expensesPrior year $41,831−$42,698
Part VI · Governance 28 of 28 board members independent, 4 to look at
VI-1a Voting members of the governing body28
VI-1b Independent voting members28
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $315,045 across 11 lines filed
VIII-1a Federated campaigns$0
VIII-1b Membership dues$0
VIII-1c Fundraising events$0
VIII-1d Related organizations$0
VIII-1e Government grants$315,028
VIII-1f All other contributions, gifts and grants$0
VIII-1g Noncash contributions (included above)$0
VIII-1h Total contributions, gifts and grants$315,028
VIII-3 Investment incomeRelated to mission $17 · Unrelated business $0 · Excluded from tax $0$17
VIII-5 RoyaltiesRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-12 Total revenueRelated to mission $17 · Unrelated business $0 · Excluded from tax $0$315,045
Part IX · Statement of functional expenses $357,743 across 27 lines filed
IX-1 Grants to domestic organizationsPrograms $10,000$10,000
IX-4 Benefits paid to or for membersPrograms $0$0
IX-5 Pay of current officers, directors and key staffPrograms $73,629 · Management $0 · Fundraising $0$73,629
IX-6 Pay of disqualified personsPrograms $0 · Management $0 · Fundraising $0$0
IX-7 Other salaries and wagesPrograms $0 · Management $0 · Fundraising $0$0
IX-8 Pension plan contributionsPrograms $0 · Management $0 · Fundraising $0$0
IX-9 Other employee benefitsPrograms $0 · Management $0 · Fundraising $0$0
IX-10 Payroll taxesPrograms $6,717 · Management $0 · Fundraising $0$6,717
IX-11a Management feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11b Legal feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11c Accounting feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11d Lobbying feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11e Professional fundraising feesFundraising $0$0
IX-11f Investment management feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11g Other fees for servicesPrograms $0 · Management $0 · Fundraising $0$0
IX-12 Advertising and promotionPrograms $0 · Management $0 · Fundraising $0$0
IX-13 Office expensesPrograms $744 · Management $0 · Fundraising $0$744
IX-14 Information technologyPrograms $1,699 · Management $0 · Fundraising $0$1,699
IX-15 RoyaltiesPrograms $0 · Management $0 · Fundraising $0$0
IX-16 OccupancyPrograms $27,180 · Management $0 · Fundraising $0$27,180
IX-17 TravelPrograms $0 · Management $0 · Fundraising $0$0
IX-18 Travel and entertainment for public officialsPrograms $0 · Management $0 · Fundraising $0$0
IX-19 Conferences, conventions and meetingsPrograms $0 · Management $0 · Fundraising $0$0
IX-20 InterestPrograms $0 · Management $0 · Fundraising $0$0
IX-21 Payments to affiliatesPrograms $0 · Management $0 · Fundraising $0$0
IX-23 InsurancePrograms $21,015 · Management $0 · Fundraising $0$21,015
IX-24 Other expenses (24a–d)Programs $216,759 · Management $0 · Fundraising $0$216,759
IX-25 Total functional expensesPrograms $357,743 · Management $0 · Fundraising $0$357,743
Part X · Balance sheet $24,990 assets, 19 lines filed
X-2 Savings and temporary cash investmentsStart of year $67,688$24,990
X-3 Pledges and grants receivableStart of year $0$0
X-4 Accounts receivableStart of year $0$0
X-8 Inventories for sale or useStart of year $0$0
X-9 Prepaid expenses and deferred chargesStart of year $0$0
X-11 Publicly traded securitiesStart of year $0$0
X-12 Other securitiesStart of year $0$0
X-13 Program-related investmentsStart of year $0$0
X-14 Intangible assetsStart of year $0$0
X-15 Other assetsStart of year $0$0
X-16 Total assetsStart of year $67,688$24,990
X-17 Accounts payable and accrued expensesStart of year $0$0
X-18 Grants payableStart of year $0$0
X-19 Deferred revenueStart of year $0$0
X-20 Tax-exempt bond liabilitiesStart of year $0$0
X-24 Unsecured notes and loans payableStart of year $0$0
X-26 Total liabilitiesStart of year $0$0
X-32 Total net assets or fund balancesStart of year $67,688$24,990
X-33 Total liabilities and net assetsStart of year $67,688$24,990
Part XI · Reconciliation of net assets $24,990 net assets at year end
XI-1 Total revenue$315,045
XI-2 Total expenses$357,743
XI-3 Revenue less expenses−$42,698
XI-4 Net assets at start of year$67,688
XI-5 Net unrealized gains (losses) on investments$0
XI-6 Donated services and use of facilities$0
XI-7 Investment expenses$0
XI-8 Prior period adjustments$0
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$24,990

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

Similar organizations you could support · Compare with another nonprofit

Names, privacy, and removal requests More

The names, titles, and compensation shown on this page are reproduced from IRS Form 990 filings, which are public records.

Philanthropy.org does not alter the content of those filings. All information appears exactly as reported by the filing organization for the tax year shown.

We publish only information contained in the public IRS filing — and less than the filing contains. Our profile pages do not display street addresses, telephone numbers, personal email addresses, or other personal contact information, even where the filing includes them.

Many people share the same name. A name shown on this page reflects only what one organization reported in one IRS filing for one tax year. It should not be interpreted as identifying any other individual with the same or a similar name.

If you are no longer affiliated with the organization, your name will generally stop appearing in future IRS filings once the organization no longer reports you. Pages for tax years in which you were reported remain published because those filings remain part of the public record.

Philanthropy.org does not alter or remove IRS filing records. Removing a page from this website would not remove the underlying IRS filing, which remains publicly available from the IRS and other publishers of the same information.

If you believe the IRS filing itself is inaccurate, corrections must be made by the filing organization or the IRS directly.

Your org? Add context

Made it to the end? Claim this org

All figures are derived from public IRS Form 990 filings and are presented without evaluation of any organization. philanthropy.org does not rate, score, or rank organizations, including the pay comparisons above.