Tpa Network Incorporated FY2021 filing

Tax-deductible

Milwaukee, WI501(c)(3)Since 1988EIN 36-3591116Revenue $3.4M in FY2021

On file with the IRSviventhealth.org/chicago648 N Plankinton Ave Ste 200, 53203-2928 · Milwaukee, WITax-exempt since Jan 1989Publicly supported charity — 170(b)(1)(A)(vi)

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Vision: vivent health envisions an end to the HIV/aids epidemic.mission: to end HIV/aids by providing integratred, personalzied, judgment-free healthcare, social services, and effective prevention strategies.

501(c)(3) charity; gifts are tax-deductible.
77¢ of each $1 spent went to programs.
$235K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

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FY2021 · 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
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
2 of 5
filings with a surplus
Average deficit $724K a year · 26% of revenue · last 5 filings
Concern: a surplus in 2 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
77%
of spending
Looks good: 77% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$235K
to officers and key staff · 7% of spending
Looks good: pay to officers and key staff is 7% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
5 mo
of spending, in cash
Looks good: 4.8 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $11K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$623K
34% of total assets
Looks good: liabilities are 34% of assets; 50% or less.
Pt X · Ln 26
Independent board members
11
of 11 voting members
Looks good: 11 of 11 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$3.4M
+8% vs prior year
Spent
$3.4M
To programs
77%
Net assets
$1.2M
By yearFY2020–FY2024
Revenue
$3.4M
FY2021▲ +8%
Tap a bar for its year
Revenue by fiscal year
FY2020$3.1M
FY2021$3.4M
FY2022$3.6M
FY2023$2.2M
FY2024$1.5M
FY2024$1.5M
Expenses
$3.4M
FY2021+0.3%
Tap a bar for its year
Expenses by fiscal year
FY2020$3.4M
FY2021$3.4M
FY2022$3.4M
FY2023$3.4M
FY2024$4.0M
FY2024$5.3M
Net assets
$1.2M
FY2021▲ +3%
Tap a bar for its year
Net assets by fiscal year
FY2020$1.2M
FY2021$1.2M
FY2022$1.4M
FY2023$246K
FY2024−$2.2M
FY2024−$6.1M

From the FY2021 Form 990 (year ending September 2021) · figures checked against the IRS filing · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Jan 1989.

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

Where the money goes

77 cents of each dollar spent went to programs.

Program services 77% · $2.6M Management & general 13% · $453K Fundraising 10% · $322K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

14 people listed on the 990; $235K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2020); the FY2021 filing did not itemize Part VII
Interim CEO
$125,529Pt VII · Sec A
Chief Editorial Officer
$84,063Pt VII · Sec A
CEO (term 4/2021)
$25,000Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A

Compensation history total reportable pay by year · 8 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Kara Eastman—$176,715$58,056——
Julie Supple SR Director$137,521————
Christopher Clark————$130,547
Julie Supple—$128,464$127,933$125,529$99,688
Jeff Berry——$87,241$84,063—
London Woolman—$81,574$12,298——
Elizabeth Bennett——$79,588——
Colleen O'Neill———$25,000—

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.

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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 15aYes

Programs and updates

Champions people with HIV, helping them live long, healthy, and thriving lives.

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Provided by the organization

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3 programs · $2.0M · in their own filed words · FY2020
01

Education and Information

Published by tpan since 1989, positive aware is the nation's leading not-for-profit publication serving the hiv community. Published bi-monthly, pa's mission is to be the most trusted community resource for accurate, unbiased, up-to-date treatment information and related news for people living with HIV/AIDS and their advocates.

$820Kprogram expense
02

Substance Abuse Services

Epic (empowering positive innovative change) is a group intervention to reduce substance abuse; increase knowledge of hiv, hepatitis b, and hepatitis c; and provide better access to primary care for hiv and hepatitis.

$604Kprogram expense
03

Client Advocacy

Case management services encourages clients to collaborate with their case managers on the provision of service plans that address their health goals. Case managers assist with applying for benefits, accessing emergency funds, identifying medical and social service needs, and facilitating appropriate referrals.

$604Kprogram 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 · FY2025
Total grants receivedfrom 1 funder$11K
Grants paid · 6 grants · $73K · 2019–2024
Unitemized GrantFY2024$7,192
Unitemized GrantFY2024$2,080
Unitemized GrantFY2024$264
Unitemized GrantFY2021$21,676
Unitemized GrantFY2020$26,385
Unitemized GrantFY2019$14,987

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$3.4M
Ln 12
Gifts and grantsLn 1h$2.9M
Other incomeLn 4–11$513K
Fees for servicesLn 2g$2K
Money outPt IX
$3.4M
Ln 25
Programscol B$2.6M
Managementcol C$453K
Fundraisingcol D$322K
Owns and owesPt X
$1.2M
net assets · Ln 32
Cash and savingsLn 1–2$1.3M
Total assetsLn 16$1.8M
LiabilitiesLn 26$623K
PeoplePt VI, VII
14
listed · VII A
PaidVII A3
Voting boardVI 1a11
IndependentVI 1b11
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$2.9M
Government grantsLn 1e$1.7M
Fundraising eventsLn 1c$243K
Fees for servicesLn 2g$2K
Investment incomeLn 3$2K
Other incomeLn 4–11$513K
Total revenueLn 12$3.4M
Assets in detailPt X, end of year
CashLn 1$1.1M
SavingsLn 2$200K
Cash and savings togetherLn 1–2$1.3M
Land, buildings, equipmentLn 10c$6K
Other assetsLn 15$65K
Total assetsLn 16$1.8M
LiabilitiesLn 26$623K
Net assetsLn 32$1.2M
OperationsPt I, VI
EmployeesI 538
VolunteersI 620
Fiscal year endsHeaderSeptember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY21End FY21
Cash and savingsLn 1–2$1.1M$1.3M
Land, buildings, equipmentLn 10c$21K$6K
Total assetsLn 16$1.8M$1.8M
LiabilitiesLn 26$630K$623K
Net assetsLn 32$1.2M$1.2M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic individualsLn 2$26K$26K
Pay of current officers, directors and key staffLn 5$300K$220K$44K$36K
Other salaries and wagesLn 7$1.5M$1.1M$222K$181K
Pension plan contributionsLn 8$34K$25K$5K$4K
Other employee benefitsLn 9$225K$165K$33K$27K
Payroll taxesLn 10$159K$117K$23K$19K
Legal feesLn 11b$2K$2K
Accounting feesLn 11c$18K$18K
Other fees for servicesLn 11g$146K$135K$6K$5K
Advertising and promotionLn 12$7K$5K$100$2K
Information technologyLn 14$62K$42K$6K$13K
OccupancyLn 16$295K$235K$37K$24K
Conferences, conventions and meetingsLn 19$131K$126K$4K$95
Depreciation, depletion and amortizationLn 22$15K$11K$1K$3K
InsuranceLn 23$13K$13K
Other expenses (24a–d)Ln 24$377K$341K$31K$5K
All other expensesLn 24e$36K$25K$7K$4K
Total functional expensesLn 25$3.4M$2.6M$453K$322K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 $1.5M$4.0M−$2.5M−$2.2M 990 PDF
FY2023 $2.2M$3.4M−$1.2M$246K 990 PDF
FY2022 $3.6M$3.4M$244K$1.4M 990 PDF
FY2021 Viewing $3.4M$3.4M$36K$1.2M 990 PDF
FY2020 $3.1M$3.4M−$213K$1.2M 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2021 990 (6 parts)
Part I · Summary $3,399,637 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $2,354,077$2,882,395
I-9 Program service revenuePrior year $0$2,269
I-10 Investment incomePrior year $5,277$1,842
I-11 Other revenuePrior year $779,755$513,131
I-12 Total revenuePrior year $3,139,109$3,399,637
I-13 Grants and similar amounts paidPrior year $14,987$26,385
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $2,178,399$2,235,668
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $1,159,174$1,101,948
I-18 Total expensesPrior year $3,352,560$3,364,001
I-19 Revenue less expensesPrior year −$213,451$35,636
Part VI · Governance 11 of 11 board members independent, no flags
VI-1a Voting members of the governing body11
VI-1b Independent voting members11
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $3,399,637 across 10 lines filed
VIII-1c Fundraising events$242,529
VIII-1e Government grants$1,683,306
VIII-1f All other contributions, gifts and grants$956,560
VIII-1h Total contributions, gifts and grants$2,882,395
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $2,269$2,269
VIII-3 Investment incomeExcluded from tax $1,842$1,842
VIII-6 Net rental income or lossExcluded from tax $29,194$29,194
VIII-8 Net income from fundraising eventsExcluded from tax −$34,848−$34,848
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Unrelated business $213,866 · Excluded from tax $304,919$518,785
VIII-12 Total revenueRelated to mission $2,269 · Unrelated business $213,866 · Excluded from tax $301,107$3,399,637
Part IX · Statement of functional expenses $3,364,001 across 17 lines filed
IX-2 Grants to domestic individualsPrograms $26,385$26,385
IX-5 Pay of current officers, directors and key staffPrograms $220,295 · Management $43,914 · Fundraising $35,846$300,055
IX-7 Other salaries and wagesPrograms $1,114,143 · Management $222,089 · Fundraising $181,286$1,517,518
IX-8 Pension plan contributionsPrograms $25,307 · Management $4,982 · Fundraising $4,116$34,405
IX-9 Other employee benefitsPrograms $165,241 · Management $32,530 · Fundraising $26,876$224,647
IX-10 Payroll taxesPrograms $116,986 · Management $23,030 · Fundraising $19,027$159,043
IX-11b Legal feesManagement $2,000$2,000
IX-11c Accounting feesManagement $18,500$18,500
IX-11g Other fees for servicesPrograms $134,776 · Management $6,310 · Fundraising $4,698$145,784
IX-12 Advertising and promotionPrograms $4,950 · Management $100 · Fundraising $1,873$6,923
IX-14 Information technologyPrograms $41,950 · Management $6,314 · Fundraising $13,317$61,581
IX-16 OccupancyPrograms $234,511 · Management $36,909 · Fundraising $24,076$295,496
IX-19 Conferences, conventions and meetingsPrograms $126,340 · Management $4,237 · Fundraising $95$130,672
IX-22 Depreciation, depletion and amortizationPrograms $10,880 · Management $1,161 · Fundraising $2,634$14,675
IX-23 InsuranceManagement $13,300$13,300
IX-24 Other expenses (24a–d)Programs $341,145 · Management $30,826 · Fundraising $4,869$376,840
IX-24e All other expensesPrograms $25,351 · Management $7,124 · Fundraising $3,702$36,177
IX-25 Total functional expensesPrograms $2,588,260 · Management $453,326 · Fundraising $322,415$3,364,001
Part X · Balance sheet $1,817,877 assets, 16 lines filed
X-1 Cash, non-interest-bearingStart of year $1,040,009$1,139,682
X-2 Savings and temporary cash investmentsStart of year $100,169$199,986
X-3 Pledges and grants receivableStart of year $396,773$228,751
X-4 Accounts receivableStart of year $130,419$139,305
X-9 Prepaid expenses and deferred chargesStart of year $35,816$38,411
X-10c Land, buildings and equipment, netStart of year $21,416$5,741
X-14 Intangible assets$1,001
X-15 Other assetsStart of year $65,000$65,000
X-16 Total assetsStart of year $1,789,602$1,817,877
X-17 Accounts payable and accrued expensesStart of year $89,595$87,939
X-25 Other liabilitiesStart of year $91,837$82,184
X-26 Total liabilitiesStart of year $629,932$622,571
X-27 Net assets without donor restrictionsStart of year $993,078$1,047,299
X-28 Net assets with donor restrictionsStart of year $166,592$148,007
X-32 Total net assets or fund balancesStart of year $1,159,670$1,195,306
X-33 Total liabilities and net assetsStart of year $1,789,602$1,817,877
Part XI · Reconciliation of net assets $1,195,306 net assets at year end
XI-1 Total revenue$3,399,637
XI-2 Total expenses$3,364,001
XI-3 Revenue less expenses$35,636
XI-4 Net assets at start of year$1,159,670
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$1,195,306

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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