The Hams Harm Reduction Network INC FY2023 filing

Tax-deductible

Philadelphia, PA501(c)(3)Since 2007Mental HealthEIN 68-0657296

The HAMS Harm Reduction Network provides information and support for people who wish to reduce the harm in their lives cause by the use of alcohol or drugs. HAMS neither encourages nor condemns alcohol use or alcohol intoxication. HAMS recognizes recreational intoxication as a reality and seeks to reduce harms associated with it. HAMS believes in the autonomy of the individual and supports each individual's choice of a goal vis a vis alcohol - whether the goal is safer drinking, reduced drinking, or quitting. HAMS supports every positive change. The focus of HAMS is alcohol harm reduction, but users of any substance are welcome. HAMS offers support via live and online groups and offers information via the web and printed page. HAMS support groups are lay-led and free-of charge.

501(c)(3) charity; gifts are tax-deductible.
70¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2023 · 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
0 of 5
filings with a surplus
Average deficit $2K a year · 34% of revenue · last 5 filings
Concern: a surplus in 0 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
70%
of spending
Fine: 70% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Cash reserves
1 mo
of spending, in cash
Fine: 1.3 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $11
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
8
of 8 voting members
Looks good: 8 of 8 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$6K
+8% vs prior year
Spent
$8K
To programs
70%
Net assets
$945
By yearFY2020–FY2024
Revenue
$6K
FY2023▲ +8%
Revenue by fiscal year
FY2020$8K
FY2021$7K
FY2022$6K
FY2023$6K
FY2024$4K
FY2024$4K
Expenses
$8K
FY2023▲ +37%
Expenses by fiscal year
FY2020$12K
FY2021$11K
FY2022$6K
FY2023$8K
FY2024$5K
FY2024$2K
Net assets
$945
FY2023▼ -70%
Net assets by fiscal year
FY2020$7K
FY2021$4K
FY2022$3K
FY2023$945
FY2024$111
FY2024$2K

From the FY2023 Form 990 (year ending July 2023) · see the original

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You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2024) →

Status and standing

Is it real, and can you give to it?

Tax-deductible?
Yes
Per the IRS master file.
Can I give now?
No revocation on IRS record
Not on the IRS revocation list.
Filing up to date?
Filed FY2024 (typical filing lag)
Legal name (IRS)Hdr · item CThe Hams Harm Reduction Network INC
EINHdr · item D68-0657296
Exempt statusHdr · item I501(c)(3) · active
Ruling yearIRS BMFNov 2007
Year of formationHdr · item L2007
Latest filingForm 990FY2024 · Form 990
Principal addressHdr · item CPhiladelphia, PA
NTEE classificationIRS BMFMental Health (F22)
WebsiteHdr · item Jhams.cc

Where the money goes

What each dollar paid for.

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.70 Management & general $0.30
Program services70%$6K
Management & general30%$3K
Total functional expensesLn 25$8K

Finances

Money in and out, what it owns and owes

Spent on programs
70%
of spending reaches programs
Months of spending covered by cash
1.3mo
months of spending covered by cash and easy-to-sell investments
Surplus or deficit
-35%
as % of revenue, this year

Summary of the Filing

Part I · fiscal year 2023 · Form 990
Total assets
$945
FY2023▼ -70%
Total assets by fiscal year
FY2020$7K
FY2021$4K
FY2022$3K
FY2023$945
FY2024$111
FY2024$2K
Total liabilities
$0
FY2023
Total liabilities by fiscal year
FY2020$0
FY2021$0
FY2022$0
FY2023$0
FY2024$0
FY2024$0
Revenue less expensesPt I · Ln 19−$2K
Total assetsPt X · Ln 16$945
Spent on programsPt IX · col B70%
Voting members of governing bodyPt I · Ln 38
Independent voting membersPt I · Ln 48

Balance Sheet

Part X · end of year
CashLn 1$945
Total assetsLn 16$945
Total liabilitiesLn 26$0
Total net assetsLn 32$945
Months of cash on handcomputed1.3

Statement of Revenue

Part VIII
Program service revenue$4K · 67%
Contributions & grants$2K · 28%
Other revenue$343 · 6%
Program service revenue67%$4K
Contributions & grants28%$2K
Other revenue6%$343
Investment income$11
Total revenueLn 12$6K

Money in detail

Form 990 · FY2023 · each figure shown with the dollars behind it
Cash and giving out
Months of spending covered by cash
Cash and easy-to-sell investments $945 · Operating expenses/yr $8K
1.3 months
Where the money goes
Program services
Program services $6K · Total expenses $8K
70%
Management & General
Management & general $3K · Total expenses $8K
30%
Fundraising
Fundraising $0 · Total expenses $8K
0%
Cost to raise $1
Fundraising expense (3-yr avg) $0 · Solicited contributions (3-yr avg) $1K
Solicited contributions below reporting floor
Where the money comes from
Contribution dependence
Contributions & grants $2K · Total revenue $6K
28%
Government reliance
Government grants $0 · Total revenue $6K
0%
Earned-income share
Program service revenue $4K · Total revenue $6K
67%
Investment reliance
Investment income $11 · Total revenue $6K
+0.2%
Program self-sufficiency
Program service revenue $4K · Total expenses $8K
49%
Growth & trend
Revenue change from last year
This year $6K · Prior year $6K
Prior-year revenue below floor — showing dollar change
Net assets change over the year
End of year $945 · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus or deficit, as % of revenue
Revenue $6K · Expenses $8K
-35%
Debts compared to what it owns
Total liabilities — · Total assets $945
—
Net assets compared to what it owns
Net assets $945 · Total assets $945
100%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) $0 · Other securities (Pt X, ln 12) $0 · Total assets (Pt X, ln 16) $945
0%
People & payroll
Highest Reported Total Compensation
Individual Electra Weeks · Reported title Board Chair & Secretary & Director of Electronic Resources · Highest reported compensation $0 · Total expenses $8K
0%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $0 · Total expenses $8K
0%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Spent on programs 70%——
Spent on management, % of spending 30%——
Fundraising cost, % of gifts 0%——
Revenue growth 8%——
Investment manager fees, % of assets 0%——
Legal fees, % of spending 0%——
Accounting fees, % of spending 0%——
Paid fundraiser fees, % of spending 0%——

Straight from the Form 990 — descriptive, not an evaluation. A share is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

Leadership and pay

Who runs it, and what are they paid?

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation · most recent filed roster (FY2022); the FY2023 filing did not itemize Part VII
Board Chair & Secretary & Director of Electronic Resources
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A

Kenneth Anderson’s $1K as Executive Director is at the 4th percentile of top reported officer pay among 185 <$100K mental health 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.

See The Hams Harm Reduction Network INC executive salaries →

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Governance & Policies

Part VI
  • 8Voting board membersPt VI · Ln 1a
  • 8Independent board membersPt VI · Ln 1b
  • Conflict-of-interest policyPt VI · Ln 12aYes
  • Whistleblower policyPt VI · Ln 13Yes
  • Document retention policyPt VI · Ln 14Yes
  • Top official’s pay independently reviewedPt VI · Ln 15aYes
  • Family or business ties among leadersPt VI · Ln 2No

Mission and programs

What it does.

Offers information and support to reduce harms from alcohol and drug use, respecting individual choices.

Provided by the organization

This section is blank until The Hams Harm Reduction Network INC claims this page.

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Mission & Programs · Part III

Where the work happens

3 program services account for $6K of program spending, described in the organization's own filed words · FY2022.
01

Hams Information Program

This program initiative provides individuals with information about how to reduce the harms in their lives caused by the use of alcohol or engagement in other addictive or high risk behaviors.

$3Kprogram expense
02

Hams Support Network Program

Offers live and online support meetings for people who are seeking to make any positive change in their drinking habits. Success of this program is measured by counting the number of members in the groups and number of messages posted to online groups.

$2Kprogram expense
03

Hams Outreach Program

Our outreach program seeks to connect individuals who are having problems with alcohol or other addictive or high risk behaviors with the information and/or support which they need to modify or overcome these problematic behaviors.

$2Kprogram expense

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Funders

Who pays for it.

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

Grants

Schedule I · funders on record
Grants received · FY2023
Total grants receivedfrom 1 funder$11

Filing history

Every return on file.

YearRevenueExpensesChangeFiling
FY2024 $4K$5K-29% 990 PDF
FY2023 Viewing $6K$8K+8% 990 PDF
FY2022 $6K$6K-21% 990 PDF
FY2021 $7K$11K-13% 990 PDF
FY2020 $8K$12K 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

Full filing: Form 990 for FY2023

Every line we hold from the return, cited to its Part and line.
Part VIII · Statement of revenue $6,217 across 14 lines filed
Lines not itemized here account for $4,494 of total revenue; see the IRS return.
VIII-1a Federated campaigns$0
VIII-1b Membership dues$0
VIII-1c Fundraising events$0
VIII-1d Related organizations$0
VIII-1e Government grants$0
VIII-1f All other contributions, gifts and grants$1,712
VIII-1g Noncash contributions (included above)$0
VIII-1h Total contributions, gifts and grants$1,712
VIII-3 Investment incomeRelated to mission $11 · Unrelated business $0 · Excluded from tax $0$11
VIII-5 RoyaltiesRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-6 Net rental income or lossRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-7 Net gain or loss on sales of assetsRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-8 Net income from fundraising eventsUnrelated business $0 · Excluded from tax $0$0
VIII-12 Total revenueRelated to mission $4,505 · Unrelated business $0 · Excluded from tax $0$6,217
Part IX · Statement of functional expenses $8,405 across 30 lines filed
IX-1 Grants to domestic organizationsPrograms $0$0
IX-2 Grants to domestic individualsPrograms $0$0
IX-3 Grants and assistance to foreign recipientsPrograms $0$0
IX-4 Benefits paid to or for membersPrograms $0$0
IX-5 Pay of current officers, directors and key staffPrograms $0 · Management $0 · Fundraising $0$0
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 $0 · Management $0 · Fundraising $0$0
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 $356 · Management $0 · Fundraising $0$356
IX-13 Office expensesPrograms $2,062 · Management $2,442 · Fundraising $0$4,504
IX-14 Information technologyPrograms $3,486 · Management $59 · Fundraising $0$3,545
IX-15 RoyaltiesPrograms $0 · Management $0 · Fundraising $0$0
IX-16 OccupancyPrograms $0 · Management $0 · Fundraising $0$0
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-22 Depreciation, depletion and amortizationPrograms $0 · Management $0 · Fundraising $0$0
IX-23 InsurancePrograms $0 · Management $0 · Fundraising $0$0
IX-24e All other expensesPrograms $0 · Management $0 · Fundraising $0$0
IX-25 Total functional expensesPrograms $5,904 · Management $2,501 · Fundraising $0$8,405
Part X · Balance sheet $945 assets, 22 lines filed
X-1 Cash, non-interest-bearingStart of year $3,133$945
X-2 Savings and temporary cash investmentsStart of year $0$0
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 $3,133$945
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-27 Net assets without donor restrictionsStart of year $3,133$945
X-28 Net assets with donor restrictionsStart of year $0$0
X-32 Total net assets or fund balancesStart of year $3,133$945
X-33 Total liabilities and net assetsStart of year $3,133$945
Part XI · Reconciliation of net assets $945 net assets at year end
XI-1 Total revenue$6,217
XI-2 Total expenses$8,405
XI-3 Revenue less expenses−$2,188
XI-4 Net assets at start of year$3,133
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$945

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2023IRS
Classification, formation year, addressIRS Business Master File
Names, privacy, and removal requests More

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