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HomeMy WebLinkAboutA6643 - DESERT AIDS PROJECT - FUNDING AGR FOR STEVE CHASE HUMANITARIAN AWARDS PROGRAM AGREEMENT FOR EVENT PROMOTION This Agreement, governed by the laws of the State of California, is made and entered into this 14th day of October 2016, by and between the City of Palm Springs, a municipal corporation, hereinafter called "City," and Desert AIDS Project., a California nonprofit, hereinafter called "Promoter." RECITALS WHEREAS, the City Council recognizes the intrinsic value of cultural and promotional events and the role they play in enhancing and expanding the economic vitality and image of the City; and WHEREAS, the City Council provides funding assistance to eligible organizations for the purpose of providing cultural and promotional events and/or activities that generally benefit the community; and WHEREAS, Promoter plans to produce the Desert AIDS Walk as described herein (hereinafter "Event'); and WHEREAS, Promoter is a California nonprofit public benefit corporation authorized to engage in charitable and educational activities as well as those activities permitted to be carried out by a corporation exempt from federal income tax under Section 501(c)(3) of the Internal Revenue Code and under Section 170(b)(1) of the Internal Revenue Code; and WHEREAS, Promoter requests financial assistance to produce the Event and has requested City sponsorship; and WHEREAS, the City Council has determined that sponsorship of the Event would be of public benefit. NOW, THEREFORE, IT IS AGREED AS FOLLOWS: 1.0 EVENT DATE AND LOCATION 1.1 Promoter shall organize, manage, and produce the Event generally described in Exhibit "A" and attached hereto and incorporated herein by this reference. 1.2 Event on Saturday, October 22, 2016, in Ruth Hardy Park. ORIGINAL BID AND/OR AGREEMENT 2.0 PRESENTING SPONSOR The parties hereby agree that the City shall be named one of the sponsors of the Desert AIDS Walk. No other municipal agency sponsor shall appear in the title of the Event sponsored under this Agreement or on promotional literature advertising the Desert AIDS Walk. 2.1 Promoter will provide City with recognition in advertising media to include print, radio, internet and television. Promoter will provide a link on its website (www.dsertaidsproject.org) to the City website. Promoter will provide a complimentary 10' x 10' booth at the Event exposition for informational purposes if requested by the City. 2.2 City will provide promotional assistance for the Event through the Palm Springs Bureau of Tourism (PSBT) and through the City Events Calendar listed on the City's website. 2.3 The City and Promoter agree that nothing in this Agreement should be construed as establishing any joint venture or partnership arrangement of any kind between the parties and that the debts and obligations of the Promoter are solely the debts and obligations of the Promoter, and the City shall not be liable for any portion of such debts and obligations. 3.0 SPONSORSHIP TERMS FOR THE CITY 3.1 As provided in Section 5.0 of this agreement, The City will be a sponsor of the event and provide Promoter with Two Thousand five hundred Dollars ($2,500). 3.2 Promoter is responsible for raising all funds necessary to produce the Event in excess of the City's contribution of Two Thousand five hundred Dollars ($2,500). 4.0 PRODUCTION SERVICES TO BE PROVIDED BY PROMOTER As the producer of the Event, Promoter will provide production services, including, but not limited to, the following and will accept all financial responsibility for such services: 4.1 Securing the necessary venues for the Event and related activities, including VIP party, use of parking lots and other possible special attractions as approved by City. 4.2 Developing and submitting a schedule and list of exhibitors and sponsors participating in Event to City's Special Events Planning Team (SEPT) at least ten (10) days prior to the Event. 2 4.3 Contracting and paying for all service vendors and technical support, including, but not limited to, sound, including a public address system, lighting, electricity, canopies, tents, bleachers, and security services at related activities described in Section 4.1, and reimbursing City for any expenses incurred by the City pursuant to Section 4.2. 4.4 Recruiting, coordinating, and supervising volunteers and all their activities. 4.5 Obtaining certificates of insurance and liability release forms from all entries, volunteers and vendors participating in Event. 4.6 Promoter shall be responsible for all promotional activities related to the Event including: a) Arranging and buying advertising space in local newspapers and other publications to promote the Event and the City. Minimum advertising for the Event shall be provided in a geographical area, which includes the High Desert, Inland Empire (San Bernardino and Riverside counties), San Diego County, and the Coachella Valley. b) Providing a written notification to local residents and hotels as directed by SEPT. c) Preparing press releases and marketing materials to promote the Event. City logo to be included in all printed promotional materials. d) Coordinating local and regional public relations, including the distribution of press materials to entertainment and travel writers. e) Coordinating with PSBT to promote Event. f) Promoting Event through personal appearances and/or the distribution of collateral materials. 4.7 Promoter will provide a post-event report summarizing the specific revenues and expenses associated with the production of the Event. The post-event report shall be delivered to the City's representative sixty (60) days following the close of the Event. Final report shall be due no later than December 23, 2016. Failure to do so will jeopardize future funding of the Event. In addition to the above, the report shall include the following: a) Documentation showing the economic impact the Event has on the Transient Occupancy Tax and the sales tax for the City; b) The post-event report shall summarize the specific revenues and expenses or a profit-and-loss statement for the Event; and c) Documentation showing any and all contributions made to local charities inclusive of the amount donated and the appropriate contact person for the agency involved. 5.0 DESCRIPTION OF SERVICES TO BE PROVIDED BY CITY 3 5.1 City shall provide public service for the event, including police services, emergency medical services, park maintenance services, and other public services as may be deemed appropriate by SEPT to produce the Event, as outlined in attached Exhibit "B". 5.2 City will make a concerted effort to promote the Event on the City's government access channel and other advertising and marketing vehicles as deemed appropriate. 5.3 City will provide police services to provide for the safe environment for all guests. 5.4 Promoter shall be responsible for and shall pay the City for all City costs of services. 6.0 TERM OF AGREEMENT 6.1 AGREEMENT PERIOD. The effective date of this Agreement shall be from Saturday, October 1, through Sunday, January 1, 2017. Any covenant, term or provision of this Agreement, which, in order to be effective must survive the termination of this Agreement, shall survive any such termination. 6.2 BREACH OF AGREEMENT. Any material deviation by Promoter for any reason from the requirements hereof or from any other provision of this Agreement shall constitute a breach of this Agreement and may be cause for termination at the election of City. City may terminate this Agreement for cause by giving ten (10) days' notice to Promoter. In the event of termination by whatever means, City shall have the option to direct Promoter's actions with respect to access to materials or assigning any rights, such as name, lists, speaker contracts to City or its designee. City reserves the right to waive any and all breaches of this Agreement, and any such waiver shall not be deemed a waiver of all previous or subsequent breaches. In the event City chooses to waive a particular breach of this Agreement, it may condition same on payment by Promoter of actual damages occasioned by such breach of Agreement and shall make every effort to resolve the same quickly and amicably. 6.3 AGREEMENT TERMINATION. In the event Promoter is unable to fulfill its responsibilities under this Agreement for any reason whatsoever, including circumstances beyond its control, City may terminate this Agreement in whole or in part in the same manner as for breach hereof and be entitled to the same rights on termination. 6.4 REIMBURSEMENT. All amounts paid to Promoter or costs incurred by City in excess of the amount specified in Section 3.1 of this Agreement 4 shall be subject to reimbursement upon the occurrence of any of the following events: a) Promoter loses its tax-exempt status under Section 501 (c) (4) and 170 (c) (2) of the Internal Revenue Code; or b) The dissolution of Promoter; or c) Promoter terminates or attempts to terminate this Agreement for any reason other than City's failure to make payments as provided hereunder; or d) Promoter fails to fulfill the responsibilities, duties, and obligations set forth herein. CITY OFFICERS AND EMPLOYEES; NON-DISCRIMINATION 7.1 Non-Liability of City Officers and Employees. No officer or employee of City shall be personally liable to the Recipient, or any successor-in- interest, in the event of any default or breach by City or for any amount which may become due to the Recipient or its successor, or for breach of any obligation of the terms of this Agreement. 7.2 Conflict of Interest. Recipient acknowledges that no officer or employee of the City has or shall have any direct or indirect financial interest in this Agreement, nor shall Recipient enter into any Agreement of any kind with any such officer or employee during the term of this Agreement and for one year thereafter. Recipient warrants that Recipient has not paid or given, and will not pay or given, any third party any money or other consideration in exchange for obtaining this Agreement. 7.3 Covenant Against Discrimination. Recipient covenants that, by and for itself, its heirs, executors, assigns, and all persons claiming under or through them, that there shall be no discrimination or segregation in the performance of or in connection with this Agreement regarding any person, or group of persons, on account of race, color, creed, religion, gender, sexual orientation, gender identity, gender expression, marital status, national origin, ancestry, physical or mental disability, or medical condition. 7.4 Political Use/Lobbying. Recipient covenants that the funds provided by City pursuant to this Agreement will not be used for political advocacy or lobbying purposes. 7.5 Non-Discrimination Certification. a) Recipient certifies and represents that, during the performance of the Agreement, the Recipient and any other parties with whom it may contract shall adhere to the City's non- discrimination and equal benefits as provided in the Section to assure that applicants and employees are treated equally and are not discriminated against because of their actual or perceived race, color, religion, ancestry, national origin, 5 disability, medical condition, marital status, domestic partner status, sex, gender, gender identity, gender expression, national origin, ancestry, or sexual orientation. Recipient further certifies that it will not maintain any segregated facilities. b) Recipient shall, in all solicitations or advertisements for applicants for employment placed by or on behalf of this Agreement, state that it is an "equal opportunity employer' or that all qualified applicants will receive consideration for employment without regard to their actual or perceived race, color, religion, ancestry, national origin, disability, medical condition, marital status, domestic partner status, sex, gender, gender identity, gender expression, or sexual orientation. c) Recipient shall certify that it has not, in the performance of this Agreement, discriminated against applicants or employees because of their actual or perceived race, color, religion, ancestry, national origin, disability, medical condition, marital status, domestic partner status, sex, gender, gender identity, gender expression, or sexual orientation. d) If requested to do so by the Contract Officer, Recipient shall provide the City with access to copies of all of its records pertaining or relating to its employment practices, except to the extent such records or portions of such records are confidential or privileged under state or federal law. e) Recipient agrees to recruit Coachella Valley residents initially and to give them preference, if all other factors are equal, for any new positions which result from the performance of this Agreement and which are performed within the city. The Contract Officer may agree to modify requirement where it is in conflict with federal or state laws or regulations. f) Nothing contained in this Agreement shall be construed in any manner so as to require or permit any act which is prohibited by law. 8.0 GENERAL 8.1 INDEMNITY. Promoter shall indemnify and save harmless City and its officers, agents, and employees from and, if requested, shall defend them against any and all loss, cost, damage, injury, liability, and claims thereof for injury to or death of a person, including employees of Promoter or loss of or damage to property, arising directly or indirectly from Promoter's performance of this Agreement, including, but not limited to, Promoter's use of facilities or equipment provided by City or others, regardless of the negligence of, and regardless of whether liability without 6 fault is imposed or sought to be imposed on City, except to the extent that such indemnity is void or otherwise unenforceable under applicable law in effect on or validly retroactive to the date of this Agreement, and except where such loss, damage, injury, liability or claim is the result of the active negligence or willful misconduct of City and is not contributed to by any act of or by any omission to perform some duty imposed by law or agreement on Promoter, its subcontractors, or either's agent or employee. The foregoing indemnity shall include, without limitation, reasonable fees of attorneys, consultants, and experts and related costs and City's costs of investigating any claims against the City. In addition to Promoter's obligation to indemnify City, Promoter specifically acknowledges and agrees that it has an immediate and independent obligation to defend City from any claim which actually or potentially falls within this indemnification provision, even if the allegations are or may be groundless, false or fraudulent, which obligation arises at the time such claim is tendered to Promoter by City and continues at all times thereafter. Promoter shall indemnify and hold City harmless from all loss and liability, including attorneys' fees, court costs and all other litigation expenses for any infringement of the patent rights, copyright, trade secret or any other proprietary right or trademark, and all other intellectual property claims of any person or persons in consequence of the use by City, or any of its officers or agents, of articles or services to be supplied in the performance of this Agreement. 8.2 INSURANCE. Promoter will deliver to City not less than thirty (30) days prior to the first scheduled date of the Event a Certificate of Insurance and additional insured policy endorsements showing the City as an additional insured in a policy or policies issued by a company approved by the Risk Manager for the City as outlined in attached Exhibit "C". 8.3 INSPECTION OF RECORDS. City shall have the right to monitor and inspect all work or records under this Agreement. 8.4 COMPLETE AGREEMENT. This Agreement contains all the terms and conditions agreed upon by the parties. No other understandings, oral or otherwise, regarding the subject matter of this Agreement shall be deemed to exist or to bind any of the parties hereto. This Agreement supersedes all previous agreements, if any, between the parties. 8.5 AMENDMENTS. Any alterations, variations, modifications or waivers of provisions to this Agreement shall be valid only when reduced to writing duly signed and attached to the original of this Agreement. 8.6 NOTICES. Communications among the parties hereto shall be addressed as follows: 7 PROMOTER: Desert AIDS Project Desert AIDS Walk David Brinkman, President 1695 N. Sunrise Way Palm Springs, CA 92262 (760) 323-2118 CITY: CITY OF PALM SPRINGS David H. Ready, City Manager P.O. Box 2743 Palm Springs, CA 92262 (760) 322-8336 FAX (760) 323-8207 7.7 CITY REPRESENTATION. Promoter shall work closely with the City's Special Events Manager, who shall be designated the "Liaison Representative of City." Promoter's principals shall provide regular updates to the Liaison Representative of City to keep the City currently advised on the status of the Event. 7.8 COMPLIANCE WITH LAWS. Promoter shall comply with all applicable federal, state, and local laws, ordinances and regulations. 7.9 STANDARD OF CARE. City relies upon the professional ability of Promoter as a material inducement to entering into this Agreement. Promoter agrees to use reasonable care and diligence in rendering services under this Agreement. Promoter agrees that the acceptance of its work by City shall not operate as a waiver or release of said obligation of Promoter. The absence, omission, or failure to include in this Agreement items that are normally considered to be a part of generally accepted professional procedure or that involve professional judgment shall not be used as a basis for submission of inadequate work or incomplete performance. 7.10 DEMAND FOR ASSURANCE. Each party to this Agreement undertakes the obligation that the other's expectation of receiving due performance will not be impaired. When reasonable grounds for insecurity arise with respect to the performance of either party, the other may in writing demand adequate assurance of due performance and until he/she receives such assurance may, if commercially reasonable, suspend any performance for which the agreed return has not been received. "Commercially reasonable" includes not only the conduct of a party with respect to performance under this Agreement but also conduct with respect to other agreements with parties to this Agreement or others. After receipt of a justified demand, failure to provide within a reasonable 8 time, but not exceeding ten (10) days, such assurance of due performance as is adequate under the circumstances of the particular case is a repudiation of this Agreement. Acceptance of any improper delivery, service, or payment does not prejudice the aggrieved party's right to demand adequate assurance of future performance. 7.11 THIRD PARTY BENEFICIARIES. Nothing contained in this Agreement shall be construed to create and the parties do not intend to create any rights in third parties. [SIGNATURE BLOCK NEXT PAGE] IN WITNESS WHEREOF, the parties have executed and entered into this Agreement as of the date first written above CITY OF PALM SPRINGS 9 APPROVED BY CITY COUNCIL p z ATTEST: a municipal corporation By. ByAty Ity Clerk l r/ Manager 11APP VED PROMOTER: Check one:_In�vidual_Partnership_Corporation l.0-16 116 66110—T By: (1�1 By: c LY ', ized) Signature otarized) Name: -� %Ji � L&"%kv6%�vx Name: viA rltia fi Title: C-Lic� G-Acz— �Ve Qf ice- Title: Uric•[^ (This Agreement must be signed in the above space by This Agreement must be signed in the above space by one of the following:Chairman of the Board,President one of the following:Secretary,Chief Financial Officer or or any Vice President) any Assistant Treasurer) State of C 1t 0f - State of0 a bznlc. - County of u tr% as County of Utf css qp l , IL) lY b before me, On p� t� I t� rY I� before p5�I I s, a htll[.ft merred �oJ nallp n IJ W 6KJf-k1%'(Lmat'i personally 1�0.Vi(_ 6rl %(Lmt/1) perrsooappenally known to me (or proved to me on the basis of satisfactory (mown to me (or proved to me on the basis of satisfactory evidence)to be the persor;W whose named)is/rare subscribed evidence)to be the person.W whose name(*)is/pre subscribed to the within instrument and acknowledged to me that to the within instrument and acknowledged to me that he/§Wtkey executed the same in his/jbwftketr authorized he/§he/tbey executed the same m his/her/their authorized capacity it s), and that by his/her/their signature(s)'on the capacity(0, and that by his/her/ther signature(s) on the instrument the person(e),or the entity upon behalf of which the instrument the person(s),or the entity upon behalf of which the person(s)act tact the instrument. person(s)acted, ted the instrument. WITNESS y d and official seal. WITNESS m d nd official seal. Notary Notary Igiiatur 2 Notary Seal: Notary Seal: SHELIA BARNETT SHELIA BARNETT Commission x 1999407 < �^ Commission s 1999407 ip^^�� Notary Public-California = i •F � Notary Public -California _ '!t Riverside County Riverside County Comm.Ex Tres Nov 29,2016+ M C Ri M omm.Expires Nov 29,2016 r Exhibit "A" SCOPE OF SERVICES 10 Promoter shall organize, manage, and produce the 2016 Desert AIDS Walk scheduled October 22, 2016. Production of the Event will include, but is not limited to, the following: 1. Promoter is responsible for organizing, planning, managing, coordinating, staging and otherwise producing the Event on October 22, 2016 in Sunrise Park. 2. Promoter is responsible for developing the schedule of activities, site map and timeline to the satisfaction and requirements of SEPT. 3. Promoter is responsible for all onsite security through the use of a qualified security company approved by the City, and all volunteer and/or paid staff as needed to man and stage the Event as required by SEPT. 4. All electrical and lighting required to stage the Event will be the responsibility of the Promoter. 5. All amplified sound equipment and lighting is to be directed away from all adjacent residential and business housing. 6. All trash pickup throughout the Event site will be the responsibility of the Promoter with support from paid city staff. 7. City will provide staff with use of city stage at expense to promoter. 8. All food vendor applications will be submitted to Riverside County Department of Environmental Health no later than October 6, 2016. All food vendors will be required to comply with Riverside County Environmental Health Codes for the Event. If applicable. 9. All vendors will be required to have the appropriate City business licenses as determined through the SEPT review process. Business licenses must be displayed on or within vendor booths throughout the Event. VillageFest licenses are not considered acceptable as a City business license. All vendor permits must be submitted no later than October 6, 2016. 10. City police officers shall be required at the Event site on Saturday, October 22 beginning at 8:00 a.m. until 12:00 p.m., approximately. City's Police Department shall coordinate required staffing for the event, consisting of marked units and foot beat officers. 11. SEPT will assign additional staffing as needed. Exhibit "B" ESTIMATE SCHEDULE OF COMPENSATION AND DESCRIPTION OF CITY SERVICE COSTS 11 Saturday October 22, 2016 Palm Springs Police Department $ 1,336.00 PSFD Deputy Fire Marshall $ n/a Park Maintenance Department $ n/a Park Rental $ 87.00 Public Work $ 900.00 Special Events Department $ 300.00 TOTAL ESTIMATED COST: $ 2,623.00 Total Due to City: $ 2,623.00 Exhibit"C" INSURANCE REQUIREMENTS 12 INSURANCE. The Contractor shall procure and maintain, at its sole cost and expense, in a form and content satisfactory to City, during the entire term of the Agreement, including any extension thereof, the following policies of insurance: (a) Commercial General Liability Insurance. A policy of commercial general liability insurance written on a per occurrence basis with a combined single limit of at least $2,000,000 bodily injury and property damage, including coverages for contractual liability, personal injury, independent contractors, broad form property damage, products and completed operations. The Commercial General Liability Insurance shall name the City, its officers, employees and agents as additional insured. (b) Workers' Compensation Insurance. A policy of workers' compensation insurance in any amount which fully complies with the statutory requirements of the State of California and which includes $1,000,000 employer's liability. The insurer shall waive all rights of subrogation and contribution it may have against the City, its officers, employees and agents, and their respective insurers. (c) Business Automobile Insurance: A policy of business automobile liability insurance written on a per occurrence basis with a single limit liability in the amount of $1,000,000 bodily injury and property damage. The Business Automobile Insurance shall name the City, its officers, employees, and agents as additional insured. No work or services under this Agreement shall commence until the Contractor has provided the City with Certificates of Insurance, endorsements or appropriate insurance binders evidencing the above insurance coverages and said Certificates of Insurance, endorsements or binders are approved by the City. The contractor agrees that the provisions of contained herein shall not be construed as limiting in any way the extent to which the Contractor may be held responsible for the payment of damages to any persons or property resulting from the Contractor's activities or the activities of any person or persons for which the Contractor is otherwise responsible. In the event the Contractor subcontracts any portion of the work in compliance with this Agreement the contract between the Contractor and such subcontractor shall require the subcontractor to maintain the same policies of insurance that the Contractor is required to maintain pursuant to this Section. 13 R CE1 Qing Stamp oFpP�MSp4 CITY OF PALN CITY OF PALM SPRING9015 AP -�1 AM 9' 54 " FY 2016-17 Application forihm s TKOHPs" Event Sponsorships and O T Y CLERK OF ItAgency Program Funding Please submit one original and fourteen (14) copies of this completed Application and all required materials to the Office of the City Clerk, 3200 E. Tahquitz Canyon Way, Palm Springs, California, 92262. The submission deadline is 3:00 PM on Thursday, April 7, 2016. Applications will not be considered complete until all submittal requirements are met. For answers requiring more explanation, please add separate sheet. If a question is not applicable, please indicate. GENERAL INFORMATION Applicant Name: Desert AIDS Project Mailing Address: 1695 N. Sunrise Way Palm Springs,CA 92262 Physical Address: Same Phone: 760-3232118 Email Address:rwillison@desertaidsproject.org website Address: www.desertaidsproject.org Tax ID Number: 33-0068583 Year Obtained: 1985 501(c)(3) Number: 1316318 Year Obtained: 1985 Name of Program or Event: Desert AIDS Walk Anticipated Date of Event: October 22, 2016 Amount of City Funding Requested: $5,000 Estimated Attendance at Event/Program: 2500 General Description of Event: The 29th Desert AIDS Walk gives friends, coworkers,and family the opportunity to raise funds together to improve HIV and AIDS awareness in our desert community. Desert AIDS Walk is a grassroots community event and the 2016 Desert AIDS Walk will be the 29th Walk. Over the past 3 years more than 15 non-profit community partners have participated in the Walk and as a non-profit community partner 50% of the net proceeds raised by their team is returned to them to help fund their organizations programs. 1 ORGANIZATION /AGENCY INFORMATION Mission Statement: Desert Aids Project is a non-profit health and human services organization formed in 1984. Until there is a cure,the vision of D.A.P. is of healthy individuals,families and communities despite the existence of HIV. To bring this vision to life,the mission of D.A.P. is to enhance and promote the health and well-being of our community. General Activities or Services Provided: Desert AIDS Walk IS a 2.5 mile walk from Ruth Hardy Park into downtown Palm Springs and return to Ruth Hardy Park. Breakfast and lunch is served. The Health and Wellness Village consist of 40 vendors. There is entertainment throughout the morning. Years/Months in Existence: 32 years Number of Staff/Volunteers: Full Time: 165 Part Time: Contracted: Volunteers: 800 Organization/Agency Contact: Name Email Darrell L. Tucci dtucci@desertaidsproject.org Telephone Facsimile 760-992-0403 CEO/Executive Director Name Email David Brinkman dbrinkman@desertaidsproject.org Telephone Facsimile 760-992-0415 Board of Directors Chairperson/President Name Email Barbara Keller barbksmail@gmail.com Telephone Facsimile 760-323-2118 2 Scope of Services— Description of Event or Program. This information will be part of the funding agreement, if awarded (attach separate sheet if needed): Desert AIDS Walk will be held on October 22,2016 at Ruth Hardy Park in the City of Palm Springs.This annual event attracts teams of friends,co-workers and families to walk together to raise money to support the medical care and comprehensive services and programs at Desert AIDS Project. Individual walkers secure donations from their friends,family and coworkers.Employees of local businesses,non-profits, and local branches of national corporations become involved by forming teams and challenging their staffs to raise funds. Desert AIDS Project invites local community non-profit organizations to participate by forming teams to walk and raise funds for their organizations; community partners receive 50%of the net proceeds raised by their teams. Identify the target population and describe how the event/program will benefit the residents of Palm Springs (attach separate sheet if needed): See attached separate sheet, p. 1 . 3 Does the Agency provide any donations and/or grants to other organizations? If yes, please list name of organization and amount donated or granted: No. Total amount needed to fund event or program: $212,6OO.00 Contributors include local individuals and community philanthropists, List all other sources of other funding: local organizations such as the Ague Calients Band of Cahuilla Indians,the Grace Helen Spearman Charitable Foundation,corporations and local businesses such as Brush Palm Springs,Walgreens,Southern California Edison,Time Warner Cable,Southern California Gas Company,local medical centers, including Eisenhower Medical Center,Palm Springs Healthcare,and media sponsors,such as The Desert Sun,Gay Desert Guide,and CV Independent. Has all other funding been secured? YES �NO Is this request to fund a New Event or Program? YES NO Is this request the expansion of an Event or Program? YES ❑✓ NO Is this request for a one-time need or purchase? YES R✓ NO Is organization/agency a prior City sponsorship recipient? R✓ YES NO For Event Sponsorship, describe the economic benefit to the City, including the percentage of local attendees, attendees traveling 50+ miles, and overnight stays. Include estimated number of room nights (attach separate sheet if needed): The Desert AIDS Walk attracts an average of 2,000 people and supports the economy of the City by featuring a Health and Wellness village consisting of 40 local vendors as well as local entertainers.Walk participants visit booths to learn about local services.Vendors include Koffi,Subway,Jus Chillin Frozen Deserts,Palm Springs Disposal Services and numerous others. 4 CERTIFICATIONS AND DECLARATIONS (Must be signed by an Authorized Agent of the Board of Directors) 1. 1 declare that all statements contained in this application and any accompanying documents are true and correct, with full knowledge that all statements made in this application are subject to investigation. 2. 1 further agree that any funds received in response to this application will be used for the purpose for which they were requested, and the recipient organization will comply with the procedures and requirements set forth in this application and any rule, regulations or contractual agreement, and any funds not used for their specified purpose must be returned to the City of Palm Springs. 3. 1 understand that all applicants will be required to comply with the City's non-discrimination policy in effect at the time of grant award. 4. I am authorized by the Board of Directors to execute and submit this application. 4/6/2016 Signature Ft Date Bruce Purdy Board of Directors,Secretary Print Name Title Signature/Print Date Print Name Title Signature/Print Date Print Name Title 5 The Desert AIDS Walk Identify the target population and describe how the event/program will benefit the residents of Palm Springs(attach separate sheet if needed). Target Population: Desert AIDS Project(D.A.P.) is unique as the single HIV/AIDS-specific service provider in the greater Palm Springs area to provide comprehensive medical, dental, behavioral health and social services tailored to the specific needs of low-income people at risk for,affected by,and infected with HIV. D.A.P. continually evolves and develops evidence-based and research-backed services and programming to effectively respond to increased service demands and needs from our target population. According to our AIDS Regional Information and Evaluation System(ARIES),in 2015 the majority(51%)of D.A.P.clients resided in Palm Springs,followed by Cathedral City(15%)and Desert Hot Springs(9%). During Fiscal Year(FY) 2014-2015,the overwhelming majority(97%) of D.A.P.'s clients was living at or below the U.S. Department of Housing and Urban Development's (HUD) defined moderate-income level for our area. Fifty-three percent(53%)are living at or below the extremely low-income level. D.A.P.served 2,383 unduplicated clients in calendar year 2015. Nearly half(44%) have Centers for Disease Control and Prevention (CDC)-defined AIDS.The majority(95%)of our clients is male,and 5%are female. Ninety-seven percent(97%)of our female clients are heads of households. By race,the majority(87%)of our clients is White,with Latinos making up 23.5%of those. Five percent(5%) of our client population is African American. Benefit of the Event to Palm Springs Residents: As a significant fund-raising event for D.A.P.,the Desert AIDS Walk supports D.A.P.'s overarching, mission-driven goal to provide greater access to health and human services for the economically disadvantaged and underserved community living with HIV/AIDS, the majority of whom reside in Palm Springs.Through long-term experience D.A.P. is well aware that socio-economic challenges to maintaining treatment and care, such as homelessness, hunger, and mental illness contribute to the spread of HIV,endangering the community at large. By removing these barriers for low-income people living with HIV/AIDS(PLWHA), D.A.P. supports the health of the citizens of Palm Springs. Shockingly high HIV/AIDS prevalence rates of 755.2 per 100,000 people exist in our immediate Palm Springs service area, as compared to Riverside County's HIV/AIDS prevalence rate of 376.1 per 100,000 and the national rate of 339.4 per 100,000("Epidemiology of HIV/AIDS in Riverside County," County of Riverside Department of Public Health, 2013).Simply living in an area with high HIV prevalence rates is a risk factor for infection for the community("National HIV/AIDS Strategy for the United States,"July 2010, p.12; https://www.aids.gov/. /national-hiv-aids-strategy/overview). Connecting PLWHA to medical treatment and social services, including basic needs, is an evidence-based prevention strategy that D.A.P. implements to reduce HIV infection rates,and to mitigate actions that put others at risk for HIV infection ("Prevention of HIV-1 Infection with Early Antiretroviral Therapy,"The New England Journal of Medicine, 2011). Funds raised through the Desert AIDS Walk support D.A.P.'s comprehensive services and programs that promote health and adherence to medical treatment that reduces the threat of disease transmission,thereby protecting lives in the Palm Springs community at large. 1 R fi&UW moilingg Stamp o*ppLMsp� CIFY OF PALM SPRING CITY OF PALM SPRINGS 16 APR -6 PM 3. 23 FY 2016-17 Application for )AMES THOMPSON R Event Sponsorships and CITY CLERK • ORRORLRlD C441FOR��P Agency Program Funding Please submit one original and fourteen (14) copies of this completed Application and all required materials to the Office of the City Clerk, 3200 E. Tahquitz Canyon Way, Palm Springs, California, 92262. The submission deadline is 3:00 PM on Thursday, April 7, 2016. Applications will not be considered complete until all submittal requirements are met. For answers requiring more explanation, please add separate sheet. If a question is not applicable, please indicate. GENERAL INFORMATION Applicant Name: Desert AIDS Project Mailing Address: 1695 N. Sunrise Way Palm Springs,CA 92262 Physical Address: Same Phone: 760-3232118 Email Address:rwillison@desertaidsproject.org WebsiteAddress: www.desertaidsproject.org Tax ID Number: 33-0068583 Year Obtained: 1985 501(c)(3) Number: 1316318 Year Obtained: 1985 Name of Program or Event: Dining Out For Life Anticipated Date of Event: April 27, 2017 Amount of City Funding Requested: $5,000 Estimated Attendance at Event/Program: 10,000 + General Description of Event: Restaurants from across the Coachella Valley participate in DOFL to raise funds for Desert AIDS Project's comprehensive health care and social services. ORGANIZATION / AGENCY INFORMATION Mission Statement: Desert Aids Project is a non-profit health and human services organization formed in 1984. Until there is a cure, the vision of D.A.P. is of healthy individuals,families and communities despite the existence of HIV. To bring this vision to life,the mission of D.A.P.is to enhance and promote the health and well-being of our community. General Activities or Services Provided: Primary health care, behavioral health care,dental care,comprehensive social services and HIV/STI community testing. Years/Months in Existence: 32 years Number of Staff/Volunteers: Full Time: 165 Part Time: Contracted: Volunteers: 80O Organization/Agency Contact: Name Email Darrell L. Tucci dtucci@desertaidsproject.org Telephone Facsimile 760-992-0403 CEO/Executive Director Name Email David Brinkman dbrinkman@desertaidsproject.org Telephone Facsimile 760-992-0415 Board of Directors Chairperson/President Name Email Barbara Keller barbksmail@gmail.com Telephone Facsimile 760-323-2118 2 Scope of Services — Description of Event or Program. This information will be part of the funding agreement, if awarded (attach separate sheet if needed): Created in 1991,Dining Out For Life®is a trademarked international event held in over 60 cities in Canada and the United States raising funds for their local AIDS Service Organization.On April 26,2016,thousands of diners in the Coachella Valley will dine out at over 53 local restaurants,coffee shops and late night spots in support of Dining Out For Life.Each restaurant donates a minimum of 33%to 100%of all food and beverage sales on the day of the event with expectations of over$175,000 raised to support the medical care and comprehensive services and programs provided by Desert AIDS Project to the community. Identify the target population and describe how the event/program will benefit the residents of Palm Springs (attach separate sheet if needed): See attached sheet, page 1 . 3 Does the Agency provide any donations and/or grants to other organizations? If yes, please list name of organization and amount donated or granted: No. Total amount needed to fund event or program: $1 46,650.00 List all other sources of other funding: Sponsors and partners include Subaru, Bank of America, Sysco Riverside, Signs by Tomorrow, The Desert Sun, Gay Desert Guide,The Standard Magazine, Compete, Live Magazine and CV Independent. Has all other funding been secured? ❑YES ❑✓ NO Is this request to fund a New Event or Program? YES ❑✓ NO Is this request the expansion of an Event or Program? YES ❑✓ NO Is this request for a one-time need or purchase? nYES ❑✓ NO Is organization/agency a prior City sponsorship recipient? ❑✓ YES ❑ NO For Event Sponsorship, describe the economic benefit to the City, including the percentage of local attendees, attendees traveling 50+ miles, and overnight stays. Include estimated number of room nights (attach separate sheet if needed): In 2015, 54 local restaurants participated in the event; 43 of which were located in the City of Palm Springs. Over 10,000 diners helped these 43 Palm Springs locations gross over$250,000 in sales. As an international organization, Dining Out for Life also brings revenue to the City of Palm Springs throughout the year from travelers who seek out Dining Out For Life participating restaurants to patronize while in town. 4 CERTIFICATIONS AND DECLARATIONS (Must be signed by an Authorized Agent of the Board of Directors) 1. I declare that all statements contained in this application and any accompanying documents are true and correct, with full knowledge that all statements made in this application are subject to investigation. 2. 1 further agree that any funds received in response to this application will be used for the purpose for which they were requested, and the recipient organization will comply with the procedures and requirements set forth in this application and any rule, regulations or contractual agreement, and any funds not used for their specified purpose must be returned to the City of Palm Springs. 3. 1 understand that all applicants will be required to comply with the City's non-discrimination policy in effect at the time of grant award. 4. 1 am authorized by the Board of Directors to execute and submit this application. 4/6/2016 ignature/Print Date Bruce Purdy Board of Directors,Secretary Print Name Title Signature/Print Date Print Name Title Signature/Print Date Print Name Title s R E C%V6KQ for Filin Stamp o�PpAM$A� CITY F PALM SPRING, �c CITY OF PALM SPRINGS 2016 PR -6 PM 3' 23 FY 2016-17 Application for 1. IES THOMPSrOty f COPI09ISE0• T R Event Sponsorships and CITY CLERK cg41FOIt Agency Program Funding I I Please submit one original and fourteen (14) copies of this completed Application and all required materials to the Office of the City Clerk, 3200 E. Tahquitz Canyon Way, Palm Springs, Califomia, 92262. The submission deadline is 3:00 PM on Thursday, April 7, 2016. Applications will not be considered complete until all submittal requirements are met. For answers requiring more explanation, please add separate sheet. If a question is not applicable, please indicate. GENERAL INFORMATION Applicant Name: Desert AIDS Project Mailing Address: 1695 N. Sunrise Way Palm Springs,CA 92262 Physical Address: Same Phone: 760-3232118 Email Address: rwillison@desertaidsproject.org website Address: www.desertaidsproject.org Tax ID Number: 33-0068583 Year obtained: 1985 501(c)(3) Number: 1316318 Year Obtained: 1985 Name of Program or Event: Steve Chase Humanitarian Awards Anticipated Date of Event: 2/10/2017 Amount of City Funding Requested: MOW Estimated Attendance at Event/Program: 1600 General Description of Event: The Steve Chase Humanitarian Awards is the major fund-raising event for Desert AIDS Project and is now in its 22nd year. It honors community leaders and role models who work for a cure for HIV/AIDS. ORGANIZATION /AGENCY INFORMATION Mission Statement: Desert Aids Project is a non-profit health and human services organization formed in 1984. Until there is a cure,the vision of D.A.P.is of healthy individuals,families and communities despite the existence of HIV. To bring this vision to life,the mission of D.A.P. is to enhance and promote the health and well-being of our community. General Activities or Services Provided: Primary health care,behavioral health care,dental care, comprehensive social services and HIV/STI community testing. Years/Months in Existence: 32 years Number of StaffNolunteers: Full Time: 165 Part Time: Contracted: Volunteers: 8OO Organization/Agency Contact: Name Email Darrell L. Tucci dtucci@desertaidsproject.org Telephone Facsimile 760-992-0403 CEO/Executive Director Name Email David Brinkman dbrinkman@desertaidsproject.org Telephone Facsimile 760-992-0415 Board of Directors Chairperson/President Name Email Barbara Keller barbksmail@gmail.com Telephone Facsimile 760-323-2118 2 Scope of Services— Description of Event or Program. This information will be part of the funding agreement, if awarded (attach separate sheet if needed): See attached separate sheet, page 1 . Identify the target population and describe how the event/program will benefit the residents of Palm Springs (attach separate sheet if needed): See attached separate sheet, page 2. 3 Does the Agency provide any donations and/or grants to other organizations? If yes, please list name of organization and amount donated or granted: No. Total amount needed to fund event or program: $484,800.00 List all other sources of other funding: See attached separate sheet, page 3. Has all other funding been secured? YES W]NO Is this request to fund a New Event or Program? ❑YES W NO Is this request the expansion of an Event or Program? YES WINO Is this request for a one-time need or purchase? —]YES ❑✓ NO Is organization/agency a prior City sponsorship recipient? YES NO For Event Sponsorship, describe the economic benefit to the City, including the percentage of local attendees, attendees traveling 50+ miles, and overnight stays. Include estimated number of room nights (attach separate sheet if needed): The Steve Chase Humanitarian Awards Gala attracts an average of 1,600 attendees, both local, regional and from out of state. The event supports the local economy by expending over$500,000 to engage local vendors for catering, event production services, travel and accommodations. The event is held at the Palm Springs Convention center which promotes the venue. 4 CERTIFICATIONS AND DECLARATIONS (Must be signed by an Authorized Agent of the Board of Directors) 1. I declare that all statements contained in this application and any accompanying documents are true and correct, with full knowledge that all statements made in this application are subject to investigation. 2. 1 further agree that any funds received in response to this application will be used for the purpose for which they were requested, and the recipient organization will comply with the procedures and requirements set forth in this application and any rule, regulations or contractual agreement, and any funds not used for their specified purpose must be returned to the City of Palm Springs. 3. 1 understand that all applicants will be required to comply with the City's non-discrimination policy in effect at the time of grant award. 4. 1 am authorized by the Board of Directors to execute and submit this application. 4/6/2016 4iature/Print Date Bruce Purdy Board of D i rectors,Secretary Print Name Title Signature/Print Date Print Name Title Signature/Print Date Print Name Title 5 The Steve Chase Humanitarian Awards Gala Scope of Services—Description of Event or Program. This information will be part of the funding agreement, if awarded (attach separate sheet if needed). Named for internationally-famous designer Steve Chase; also a valued Desert AIDS Project (D.A.P.) donor, volunteer and board member, the Steve Chase Humanitarian Awards Gala is one of the season's most anticipated events. Honoring and spotlighting extraordinary people who give selflessly to our community to fight the spread of HIV/AIDS, the event has raised millions of dollars for medical care and comprehensive services and programs at D.A.P. Annually, the event features celebrity entertainment, appearances by national, regional and local dignitaries, and the largest silent and online auction of the year with a variety of items available for purchase from exotic trips, exquisite jewelry, fine art, gift baskets, and unique experiences, including certificates for local restaurants and personal services. 1 The Steve Chase Humanitarian Awards Gala Identify the target population and describe how the event/program will benefit the residents of Palm Springs(attach separate sheet if needed). Target Population: Desert AIDS Project(D.A.P.)is unique as the single HIV/AIDS-specific service provider in the greater Palm Springs area to provide comprehensive medical,dental, behavioral health and social services tailored to the specific needs of low-income people at risk for,affected by,and infected with HIV. D.A.P. continually evolves and develops evidence-based and research-backed services and programming to effectively respond to increased service demands and needs from our target population. According to our AIDS Regional Information and Evaluation System (ARIES), in 2015 the majority(51%)of D.A.P. clients resided in Palm Springs,followed by Cathedral City(15%)and Desert Hot Springs(9%). During Fiscal Year(FY) 2014-2015,the overwhelming majority(97%) of D.A.P:s clients was living at or below the U.S. Department of Housing and Urban Development's (HUD) defined moderate-income level for our area. Fifty-three percent (53%) are living at or below the extremely low-income level. D.A.P. served 2,383 unduplicated clients in calendaryear 2015. Nearly half(44%) have Centers for Disease Control and Prevention(CDC)-defined AIDS.The majority(95%)of our clients is male,and 5%are female. Ninety-seven percent(97%)of our female clients are heads of households. By race,the majority(87%)of our clients is White,with Latinos making up 23.5%of those. Five percent(5%)of our client population is African American. Benefit of the Event to Palm Springs Residents: As the major fund-raising event for D.A.P. , the Steve Chase Humanitarian Awards Gala supports D.A.P:s overarching, mission-driven goal to provide greater access to health and human services for the economically disadvantaged and underserved community living with HIV/AIDS,the majority of whom reside in Palm Springs.Through long-term experience D.A.P. is well aware that socio-economic challenges to maintaining treatment and care, such as homelessness, hunger, and mental illness contribute to the spread of HIV, endangering the community at large. By removing these barriers for low-income people living with HIV/AIDS (PLWHA), D.A.P. supports the health of the citizens of Palm Springs. Shockingly high HIV/AIDS prevalence rates of 755.2 per 100,000 people exist in our immediate Palm Springs service area, as compared to Riverside County's HIV/AIDS prevalence rate of 376.1 per 100,000 and the national rate of 339.4 per 100,000("Epidemiology of HIV/AIDS in Riverside County," County of Riverside Department of Public Health, 2013). Simply living in an area with high HIV prevalence rates is a risk factor for infection for the community ("National HIV/AIDS Strategy for the United States,"July 2010, p.12; https://www.aids.gov/.../national-hiv-aids-strategy/overview). Connecting PLWHA to medical treatment and social services, including basic needs, is an evidence-based prevention strategy that D.A.P. implements to reduce HIV infection rates, and to mitigate actions that put others at risk for HIV infection ("Prevention of HIV-1 Infection with Early Antiretroviral Therapy,"The New England Journal of Medicine, 2011). Funds raised through the Steve Chase Humanitarian Awards Gala support D.A.P.'s comprehensive services and programs that promote health and adherence to medical treatment that reduces the threat of disease transmission,thereby protecting lives in the Palm Springs community at large. 2 06/11/2009 15:06 F.A.1 513 263 3759 TE/GE CINM 9 002/003 Internal Revenue Service Department of the Treasury P. 0, Box 2508 Cincinnati, OH 45201 Date: Jung 11, 2003 Person to Contact: Dee Anna Jarmcn 31-03084 Desert Aids Project Customer Service Specialist 1695 N. Sundsa Way Toll Free Telephone Number: Palm Springs, CA MC-2.5309 6:90 am to 1:00 pm.=5T 877-829-5500 Fax Number: 513-263-3756 Federal Identification Number: 33-0066583 Dear Sir or Madam: This Is in response to your request of June 11, 2003 regarding your organization's tax exempt status. Our,reccres indicate that a d=_tsrmiraticn I=-ner issued in December 1985 granted your organization ex?I'gi;Cn -cm f edei ai Income tax under section =01(cl(�) cf tale lntemal Revenue rcdc. Thai le'ef Is sl 11 In ei,2C.. Based on Information subsequently submitted, we elassl"led ycu, -rganizatcn es one that is not a p,nvat_ mundadcn within the meaning of section 509(a) of the Code because it Is an organization described ir, sections 509(a)(1) and 170(b)(1)(A)(vl). This classification was based on the assumption that your organization's operations would continue as stated in the application. If your organization's sources of support, or its character, method of operations, or purposes have changed, please let us know so we can consider the effect of the change on the exempt status and foundation status of your organization. Your organization is required to file Form 990, Return of Organization Exempt from Income Tax, only if its gross receipts each year are normally more than 525,000. If a ratum is required, it must be filed by the 15th day of the fifth month after the end of the organization's annual accounting period. The law imposes a penalty of$20 a day, up to a maximum of$10,000,when a return is riled late, unless there is reasonable cause for the delay. All exempt organizations (unless specifically excluded) are liable for taxes under the Federal Insurance Contributions Act(social security taxes) on remuneration of$100 or more paid to each employee during a calendar year. Your organization is not liable for the tax imposed under the Federal Unemployment Tax Act (FUTA). Organizations that are not private foundations are not subject to the excise taxes under Chapter 4.2 of the Code. However, these organizations are not automatically exempt from ether federal excise taxas. Donors may deduct contributions to your organization as provided in section 170 of the Code. Bequests, legacies, devises, transfers, or gifts to your organization or for its use are deductible for federal estate and gift tax purposes if they meet the applicable provisions of sections 2055, 2106, and 2522 of the Code. - aB/11/?OOJ 15:06 F.93 513 263 3755 TE/GE cIini 0�o03/OAJ Desert Aids Project 33-0c58583 Your organization is not required 140 file federal income tax returns unless it is subject to the tax on unrelated business income under section 511 of the Code. If your organization is subject to this tax, it must file an income tax return on the Form 990-T, Exempt Organization Business Income Tax Return. In this letter, we are not determining whether any of your organization's present or proposed activities are unrelated trade or business as defined in section 513 of the Code. Sec5on 6104 of the Internal Revenue Code requires you to make your organization's annual return available for public inspection without charge for three years after the due date of the return. The law also requires organizations that received recognition of exemption on July 15, 1987, or later, to make available for public Inspection a copy of the exemption applicat on, any supporting documents and the exemption letter to any individual who requests such documents in person or in writing. Organizations that received recognition of exemption before July 15, 1987. and had a copy of their exemption application on July 15, 1987, are also required to make available for public inspection a copy of the exemption application, any supporting dccume^.t_ znd ' mptionH exe Ic _r t_ any !nd141 Uai !NhC r3pUcL5 3 such documents jn person or In wming. For add;Jona_l IRiprT5LCn an :;Scicsu.ra 2qulremerts, please refer'C lints^al Revenue B iHetln 19-9 - 17. Secause this lefter could help resolve any questions about your orgenization's exempt s,atus and foundation status, you should keep it wish the organization's permanent records. If you have any questions, please call us at the telephone number shown, in the heading of this letter. This letter affirms your organizaticn's exempt status. Sincerely, John E. Ricketts,/Director, TE/GE Customer Account Services t Exempt Organization Business Income Tax Return o4arg.,646-o6s7 Form 990-T (and proxy tax under section 6033(e)) t For calendar year 2014 or other tax year beginning 7/01 2014,and ending 6/30 1 2015 env of the Treasury Information about Form 990-T and its instructions is available at ww w.irs.gov1forrri etonfat n OpeNo Pobge Inapedddn foy' ernal Revenue Service � Do not enter SSN numbers on this farm as it may be made public if your organization is a 501(c)(3). Wl(bxa)ogsnketmnsonty A []Check eC box If Check box if name changed and see inslruc(ions. D Emplayerldenti(Ic0lon number address changed ❑ (Employee:bush see B xempt under section Print DESERT AIDS PROJECT, INC. metracbons.) 501( C )( 3 ) or 1695 N. SUNRISE WAY 33-0068583 408(e) e220(e) Type PALM SPRINGS, CA 92262 E unrelated business activity 408 530(a) codes(See instructions.) A 529(a) 452000 C Book value of all assets al F Group exemption number(See instructions.) end of year 22,580gg, 624. GppimCheck organization type..... 501(c)corporation ❑501(c) trust ❑401(a) trust []Other trust H Describe THRIFTh or aniz SALESrary unrelated business activity. I During the tax year, was the corporation a subsidiary in an affiliated group or a parent-subsidiary controlled group?... []Yes X No If'Yes,' enter the name and identifying number of the parent corporation... J The books are in cafe of *­ MARY A. PARK Telephone number" 760 323 2118 Part I I Unrelated Trade or Business Income (A)Income (8)Expenses (C)Net 1 a Gross receipts or sales.. 5, 678,244 Is Less returns and allowances... c Balances 1 c 5, 678,244 . 7 2 Cost of goods sold (Schedule A, line 7)............... 2 4, 971, 675. 3 Gross profit. Subtract line 2 from line lc..... .............. 3 706 569. ' : 706, 569. 4 a Capital gain net income (attach Schedule D).......... .... 4 a r ' Is Net gain(loss)(Farm 4797,Part II,line 17)(attach Form 4797)............ 4Is c Capital loss deduction for trusts... ......... 4 c 5 Income Boss)from partnerships and S corporations (attach statement).. 6 Rent income (Schedule C) .................................. 6 7 Unrelated debt-financed income (Schedule E)................ 7 8 Interest,annuities,royalties,and rents from controlled organizations(s,",F) 8 9 Investment income of a section 901(ex7),(9),or(17)organization(Sch G).... 9 10 Exploited exempt activity income (Schedule 1)................ 10 11 Advertising income (Schedule J)... ..... ................... 11 12 Other income (See instructions; attach schedule)............. , 12 13 Total.Combine lines 3 through 12. .......................... 13 1 706,569.1 0 706 569. Part 11 Deductions Not Taken Elsewhere (See instructions for limitations on deductions.) (Except for contributions, deductions must be direct) connected with the unrelated business income. 14 Compensation of officers, directors, and trustees (Schedule K)........................................... 14 15 Salaries and wages............... ..................................................................... 15 1, 178, 177. 16 Repairs and maintenance...... ............_ ....... ........................ .......................... 16 17 Bad debts..,..... ................ ..... ................ ............ ..... ................... 17 18 Interest (attach schedule).............................................................................. 18 19 Taxes and licenses............ ... ............................................................ ... ...... 19 96, 850 . 20 Charitable contributions (See instructions for limitation rules)... .... ........... ....................... 20 21 Depreciation (attach Farm 4562).................................. ........... 21 154 629. 22 Less depreciation claimed on Schedule A and elsewhere on return......,..... 22a 22b 159 629. 23 Depletion....................................._.......................... ............ ...... 23 .......... 24 Contributions to deferred compensation plans................................................ .. ......... 24 25 Employee benefit programs................. ........................................................... 25 269 Ac'4 26 Excess exempt expenses (Schedule 1)........ ...... ........... ............................. ,......,.. 26 27 Excess readership costs (Schedule J)......................... .......................................... 27 28 Other deductions (attach schedule). ....... ... ........................ ......... SEE,STATEMENT, 1 28 1 933 443. 29 Total deductions.Add lines 14 through 28............... ... ........................ ................. ... 29 3 632 952. 30 Unrelated business taxable income before net operating loss deduction.Subtract line 29 from line 13.... ... 30 —2, 926, 383. 31 Net operating loss deduction (limited to the amount on line 30)..... ........S.EE.STATEMENT..2. ..... 31 32 Unrelated business taxable income before specific deduction. Subtract line 31 from line 30............... . 32 —2 926 383. 33 Specific deduction (Generally$1,000, but see line 33 instructions for exceptions). ... .................... 33 34 Unrelated business taxable income.Subtract line 33 from line 32.It line 33 is greater than line 32,enter the smaller of zero or line 32.. 1 34 1 —2, 926, 38 . BAA For Paperwork Reduction Act Notice,see instructions. a EA02061_ oan6114 Form 990-T(2014) Form 990-T (2014) DESERT AIDS PROJECT INC. 33-0068583 Page 2 Paft111' Tax Computation 35 Organizations Taxable as Corporations.See instructions for tax computation. Controlled group members (sections 1561 and 1563) check here - ❑See instructions and: j a Enter your share of the $50,000, $25,000, and $9,925,000 taxable income brackets (in that order): , t (1) Is (2)�$ I n $ Dimmer orga—nization's—share of: (1)Additional5% !ax (not more than $11,750)...... Is (2)Additional 3% tax (not more than $100,000)... ................. ............. c Income lax on the amount on line 34................... ............................. ................. 35C 0 36 Trusts Taxable at Trust Rates.See instructions for tax computation. Income tax on the amount on line 34 from: Tax rate schedule or ❑Schedule D (Form 1041)............................ ' 36 37 Proxy tax. See instructions............................_............................................ 37 38 Alternative minimum tax........................................................................_..... 38 39 Total. Add lines 37 and 38 to line 35c or 36, whichever applies... ....................................... 39 0 Part IV' Tax and Payments 40a Foreign tax credit (corporations attach Form 1118; trusts attach Form 1116)... 40a b Other credits (see instructions). ......... I General business credit. Attach Form 3800 (see instructions)............ .... 40 c ss d Credit for prior year minimum tax (attach Form 8801 or 8827)................ 40 fill ' '- e Total credits. Add lines 40a through 40d................ ................................... ......... ... 40e 0 41 Subtract line 40e from line 39...................• ❑Form 8697 []Form 8 ...... ............. 41 0. ❑ (attach )�........... ❑ r..86.......................... 866 42 Oth Other heck it from: a Form 4255 Form 42 43 Total tax. Add lines 41 and 42................ .. ..................................................... 43 0 . 44a Payments:A 2013 overpayment credited to 2014............................ b 2014 estimated lax payments... .......... .......... 44 b c Tax deposited with Farm 8868.......................... ........... ......... 44c d Foreign organizations: Tax paid or withheld at source (see instructions)....... 44d e Backup withholding (see instructions)........ ......... ................. 44e f Credit for small employer health insurance premiums (Attach Form 8941)..... 441 g Other credits and payments: ❑Form 2439 ❑Form 4136 ❑Other Total... � 44g 45 Total payments.Add lines 44a through 44g............................................................. 45 0 46 Estimated lax penalty(see instructions). Check if Form 2220 is attached., ........ ................. 1 46 47 Tax due.If line 45 is less than the total of lines 43 and 46, enter amount owed.................. ....... ' 47 48 Overpayment. If line 45 is larger than the total of lines 43 and 46, enter amount overpaid.,.... .. ........ ' 48 49 Enter the amount of line 48 you want: Credited to 2015 estimated tax lii� I Refunded ' 49 Part V I Statements Regarding Certain Activities and Other Information (see instructions) 1 At any time during the 2014 calendar year, did the organization have an interest in a a signature or other authority over a Yes No financial account(bank,securities,or other) in a foreign country? If YES, the organization may have to file FinCEN Form 114, Report of Foreign Bank and Financial Accounts, If YES, enter the name of the foreign country here-______-_____ ;.X;'el 2 During the lax year, did the organization receive a distribution from, or was it the grantor of, or transferor to, a foreign trust?. X If YES, see instructions for other forms the organization may have to file. 3 Enter the amount of tax-exempt interest received or accrued during the tax year ' $ 0 Schedule A - Cost of Goods Sold. Enter method of inventory valuation I COST 1 Inventory at beginning of year.......... 1 340 380. 6 Inventory at end of year. ... .,. 6 359 545. 2 Purchases..... ..... .................. 2 4 971 675.1 7 Cost of goods sold.Subtract 3 Cost of labor................... ....... 3 line 6 from line 5. Enter here "' 4 a Additional section 263A costs(attach schedule) and in Part I, line 2........... 7 9 971 675. ........ ....... ....................... 4a Yes No b other costs 8 Do the rules of section 263A (with respect to (anacb sch>.SEE,STATEMENT,3, ...., 4 b 19,165. property produced or acquired for resale) apply 5 Total.Add lines 1 through 4b........... 5 5,331,220. to the organization?........ ... .............. X Underpenalties of peryury,I declare that I have examined giis return,Including aecsmpanyiny stlietlules and statements,and to Ne best of my wl ge and Sign ballet l is true,correct,and complete.Declaration of prepare'(other lion taxpayer)is hosed on all information of which preparer has any knowledge. May the scuss this return wi Here ' ' TREASURER the prepare'shown below(see Signal.of officer Dale Title instruclicns)? Yes �No PrinUrype preparer's name pr;er's signature Dale Check ❑d FmN Paid Pre- GARY W. DACR GARY W. DACK 1p Iv (' self employed P00626592 parer LUND & GUTTRY LLP Firm'sEIN 95-2101327 Use Firms address ' 39700 BOB HOPE DRIVE STE 309 Only RANCHO MIRAGE CA 92270 Phone no. 760 568-2242 BAA TEEA0202L 09/16/14 Form 990-T(2014) Form 990-T(2014) DESERT AIDS PROJECT, INC. 33-0068583 Page 3 Schedule C — Rent Income(From Real Property and Personal Property Leased With Real Property) (see instructions) 1 Description of property m (2) (3) (4) 2 Rent received or accrued (a)From personal properly (b)From real and personal properly 3(a)Deductions directly connected with (if the percentage of rent for ppersonal (if the percentage of rent for personal the income in columns ule) and 2(b) properly is more than 10% but not properly exceeds 50% or if the rent is (attach schedule) more than 50%) based on profit or income) (1) (2) (3) (4) Total Total (c)Total income.Add totals of columns 2(a) and 2(b). Enter (0 re a)Total deductions.Enter nd an page t 1,Par e Par here and on page 1, Part I, line 6, column (A).............. I,linen column 1, .. � Schedule E — Unrelated Debt-Financed Income (see instructions) 3 Deductions directly connected with or allocable to 2 Gross income from debt-financed properly 1 Description of debt-financed property or allocable to debt- financed properly (a)Straight line (b)Other deductions depreciation (attach sch) (attach schedule) (1) (2) (3) (4) 4 Amount of average 5 Average adjusted basis of 6 Column 4 7 Gross income 8 Allocable deductions acquisition debt on or or allocable to debt-financed divided 6y reportable(column 2 x (column 6 x total of allocable to debt-financed property (attach schedule) column 5 column 6) columns 3(a)and 3(b)) property (attach schedule) (3) (4) $ Enter here and on page 1,Enter here and on page 1, Part I, line 7, column (A). Part I, line 7, column (B). Totals...... ............. ............ .......................... ................... Total dividends-received deductions included in column 8.,.................................................... Schedule F — Interest, Annuities, Royalties, and Rents From Controlled Organizations (see instructions) Exempt Controlled Organizations 1 Name of controlled 2 Employer 3 Net unrelated 4 Total of specified 5 Part of column 4 6 Deductions directly organization identification income (loss) payments made that is included in connected with number (see instructions) the controlling income in column 5 organization's gross income (1) (2) (3) (4) Nonexempt Controlled Organizations 7 Taxable Income 8 Net unrelated 9 Total of specified 10 Part of column 9 that is 11 Deductions directly income (loss) payments made included in the controlling connected with income (see instructions) organization's gross income in column 10 (1) (2) (3) (4) Add columns 5 and 10. Enter Add columns 6 and 17. Enter here and on page 1, Part I, line here and on page 1, Part I, line 8, column (A). 8, column (B). Totals. ............ SAA TEEA0203L 09/16114 Form 990-T(2014) i Form 990-T (2014) DESERT AIDS PROJECT, INC. 33-0068583 Page 4 Schedule G — Investment Income of a Section 501(c)(7), (9), or(17)Organization (see instructions) j(4) escription of income 2 Amount of income 3 Deductions 4 Set-asides 5 Total deductions and ail directly connected (attach schedule) set-asides (column 3 (attach schedule) plus column 4) Enter here and on page 1 _ - ": Enter here and on page 1 Part I, line 9, column (A) ':- Part I, line 9, column (8). Totals, . .. .................. Schedule I - Exploited Exempt Activity Income, Other Than Advertising Income (see instructions) 2 Gross 3 Expenses directly 4 Net income(loss) 5 Gross income from 6 Expenses 7 Excess exempt unrelated connected with from unrelated trade activity that is not attributable to expenses(column 6 1 Description of exploited activity business production or business(column unrelated business column 5 minus column 5,but income from of unrelated 2 minus column 3). income not more than trade or business income If again compute column 4). business columns$through 7. (1) (2) (3) (4) Enter here and Enter here and ` 7rheon page 1, on page 1 Part P, line 10, Part I line 10, '� column (A), column (B). < Totals..... ........ ......... Schedule J - Advertising Income (See instructions) Part I;; Income From Periodicals Reported on a Consolidated Basis 2 Gross 3 Direct 4 Advertising gain or 5 Circulation 6 Readership 7 Excess readership advertising advertising (loss)(col 2 minus income costs costs(col 6 minus col 1 Name of periodical incorne costs col 3).If a gain, 5,but not more than compute col col 4)_ throuch 7. (1) 2 4) Totals(carry to Part II, line (5))..... LELrtjlj Income From Periodicals Reported on a Separate Basis (For each periodical listed in Part ll, fill in columns 2 through 7 on a line-by-line basis.) 2 Gross 3 Direct 4 Advertising gain or 5 Circulation 6 Readership 7 Excess readership 1 Name of periodical advertising advertising (loss)(col 2 minus income costs costs(cal 6 minus col P income costs col 3).If a gain, 5,but not more than compute eels 5 col 4). (1) throw h 7. (2) (3) (4) (5)Totals from Part I Enter here and Enter here and Enter here and on page 1, on page 1 on page 1, Part I, line 11, Part I line 11, Part IP, line 27. column (A) column (B), Totals,Part II (lines 1.5)........... Schedule K - Compensation of Officers, Directors, and Trustees (see instructions) 3 Percent of 4 Compensation attributable 1 Name 2 Title time devoted to unrelated business to business $ Total. Enter here and on page 1, Part 11, line 14................................................ ..... .... BAA reen13a41_ 0116n4 Form 990-T(2014) 2014 FEDERAL STATEMENTS PAGE 1 CLIENT 510191 DESERT AIDS PROJECT, INC. 33-0068583 STATEMENTI FORM 990-T, PART II, LINE 28 OTHER DEDUCTIONS ADMIN FEES/DUES/LICENSES..... ......................... ....... ... ......... ................. $ 1, 359. ADVERTISING/PROMOTIONS.... ... .. .... ...................... ..... .............. ............ 138, 392 . AUTO/TRAVEL EXPENSE............................................................................ 112, 752. COMPUTER HARDWARE/SOFTWARE......... ................... ........ .... ............... ...... 19, 678. EVENT COSTS.................... ....._................................................, ........... 7, 995. JANITORIAL SERVICES............................................................................ 22, 460. LEGAL FEES.-.. ..... ............. ................................................ ................ 11, 196. MERCHANT/AMEX FEES. ......... ......... .................. .... 95, 403. MISCELLANEOUS OPERATIONS EXPENSE........................................ ................ 19, 312 . NETWORKING/OUTREACH EXPENSE.... ... ................................ ............ ............. 10, 000 , OCCUPANCY.................................................................. .... .. ..... .....-...... 1,224, 650. OFFICE SUPPLIES/EXPENSE........................................ ..... ......................... 27, 495. PROFESSIONAL SERVICES........................... ................... ........................... 9, 591. REPAIRS/MAINTENANCE....... ......... ..................................... ........... ......... 66, 539, SUPPLIES..... ........ ........................ .......... ................. .............. ........ 136,238. VOLUNTEER EXPENSE............................................................................... 30, 383. TOTAL $ 1, 933,443. STATEMENT 2 FORM 990-T, PART II, LINE 31 NET OPERATING LOSS DEDUCTION LOSS LOSS YEAR ORIGINAL PREVIOUSLY LOSS ENDING LOSS USED AVAILABLE 6/30/11 $ 3, 599, 789. $ 0. $ 3,599, 789. 6/30/12 3, 585, 685. 0. 3,5B5, 685. 6/30/13 2, 953, 394. 0. 2,953, 394 . 6/30/14 2, 961, 888. 0. 2,961, 888 . NET OPERATING LOSS AVAILABLE........................................ .......... ............... $ 13,100, 756. TAXABLE INCOME............ ... .... .. ............................................... ................. $ -2, 9261383. NET OPERATING LOSS DEDUCTION (LIMITED TO TAXABLE INCOME) .. ..... ............ ... $ 0. STATEMENT FORM 990-T, SCHEDULE A, LINE 4B OTHER COST OF GOODS SOLD INVENTORY CHANGE. ................................................. ..... ......... ................. $ 19, 165, TOTAL $ 19,165. Form 990 OMB No.1545-0047 Return of Organization Exempt From Income Tax 2014 Under section 501(c),527,or 4947(a)(1)of the Internal Revenue Code(except private foundations) Department of the Treasury Do not enter social security numbers on this farm as it may be made public. Open to Public ; Internal Revenue Service ' Information about Form 990 and its instructions is at www.irs.goNrorm990. _ Inspeetlon A Forlhe2014calendaryear,or tax year beginning 7/01 ,2014,and ending 6/30 2015 6 Chock if applicablar C D Employer ldeMiflcation number Address change DESERT AIDS PROJECT, INC. 33-0068583 Name change 1695 N. SUNRISE WAY E Telephone number Initial return PALM SPRINGS, CA 92262 (760) 323-2118 Final return/lermiwled Amended return G Gross receipts $ 32 670 150. Application pending F Name and address of principal officer: DAVID BRINKMAN H(a) Is this a group return for subodinales?UYes X No SAME AS C ABOVE Hid)Are all subordinates included? Yes No If'Na;.Hach a list.(see instructions) 1 Tax exempt status X 501(cj(3) 1 1501(c) (insert no.) I 14947(a)(1)or 527 J Website: - WWW.DESERTAIDSPROJECT.ORG Hid) Group exemption number K Form of organization: -- Corporation Trust Association Other L Year of formation: 1984 M Stale of legal domiclle: CA Part I= Surrinfary 1 Briefly describe the organization's mission or most significant activities: D.A.P IS A COMPREHENSIVE HIV AIDS SERVICE PROVIDERS OPERATING AN ON-SITE MEDICAL CLINIC, DENTAL CLINIC,_BEHAVIORAL -- -------------- CLINIC _A_ND A_FULL_RANGE OF_ C_LI_ENT SUPPORT SERVICES. D_A_P. PRO_ IID_E_5_C_O_M_PR_E_H_EN_S_I_VE _ E HIV EDUCATION AND PREVENTION SERVICE INCLUDING FREE AND CONFIDENTIAL HIV TESTING. y _______ ----------------------- _______—___------- o 2 Check this box if the organization discontinued its operations or disposed of more than 25% of its net assets. 0 3 Number of voting members of the governing body (Part VI, line 1a).......... ................ ......... 3 12 "d 4 Number of independent voting members of the governing body (Part VI, line lb)....................... q N v 5 Total number of individuals employed in calendar year 2014 (Part V, line 2a)....... ................... 5 184 .= 6 Total number of volunteers (estimate if necessary).... ........ ................ .... ............. . 6 539 7a Total unrelated business revenue from Part Vil, column (C), line 12........-........................ 7a 706 569. b Net unrelated business taxable income from Form 990-T, line 34..................................... 7b —2 926 383. Prior Year Current Year 8 Contributions and grants (Part VI 11, line Ihi. ............... .... .................... 10 527 712. 10 472 823. � 9 Program service revenue (Part VIII, line 2g)......................................... 9 823 103. 14,345, 986. a 10 Investment income (Part VIII, column (A), lines 3,4, and 7d)......................... 252 119. 370,781. a° 11 Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e)............... 157 709. 231,644 . 12 Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)..... 20 760 643. 25,421, 234 . 13 Grants and similar amounts paid (Part IX,column (A), lines 1-3)............... ...... 14 Benefits paid to or for members (Part IX,column (A), line 4).......... .. ............ 15 Salaries, other compensation, employee benefits (Part IX, column (A), lines 5-10)..... 5 832 816. 7, 778, 156. N 9 16a Professional fundraising fees (Part IX, column (A), line 1 le). ...................... b Total fundraising expenses (Part �X, coumn (D), line 25) � 733,314. 13 155 618. 17 Other expenses Part IX, column A), lines 11a-11d, l 1f-24e)............... 15 699 922. 18 Total expenses. Add lines 13.17 (must equal Part IX, column (A), line 25)............. 18 988 434. 23, 473, 078 . 19 Revenue less expenses. Subtract line 18 from line 12................................ 1 772 209. 1, 948, 156. g Beginning of Current Year End of Year R20 Total assets (Part X, line 16)...... .._ ............................................ 21, 124, 641 . 22,580, 624 . m !� 21 Total liabilities (Part X, line 26).................................... ................. 6 365 951. 6 105 522 . zu 22 Net assets or fund balances. Subtract line 21 from line 20............................ 1 14 758 690. 16 475 102. Part II 1 Signature Block Under penalties of perjury,I declare that I have examined this return,including accompanying schedules and statements,and to the best of my knowledge and belief,it is true,correct,and complete.Declaration of preparer(other than officer)is based on all information of which preparer has any knowledge. Sign , Signature of officer Gale Here 01, FRED DREWETTE A TREASURER Type or print name and title. PrinVrype preparers name Prepami s signature nafe Check LJ if PTIN Paid GARY W. DACK GARY W. DAC NOV 12 2015 selfemployed P00626592 Preparer Firm'sname ' LUND & GUTTRY LLP Use Only Firm'saddress ' 39700 BOB HOPE DRIVE STE 309 Firm'sEIN 95-2101327 RANCHO MIRAGE CA 92270 Phone no. (760) 568-2242 May the IRS discuss this return with the preparer shown above? (see instructions)............. ........................ X Yes No BAA For Paperwork Reduction Act Notice,see the separate instructions. TEEAD113L 05/2en4 Form 990 (2014) NOV 12 2015 Form 990 (2014) DESERT AIDS PROJECT, INC. 33-0068583 Page 2 Part Ill. , I Statement of Program Service Accomplishments Check if Schedule 0 contains a response or note to any line in this Part III....................... .................. ........ X❑ 1 Briefly describe the organization's mission: SEE-SCHEDULE-0 ----------------------------------------------------------------- ----------------------------------------------------------------- 2 Did the organization undertake any significant program services during the year which were not listed on the prior Form 990 or 990-EZ?........................................................................................ Yes 0}( No It'Yes,'describe these new services on Schedule 0. 3 Did the organization cease conducting, or make significant changes in haw it conducts,any program services?.... ❑ Yes FX No If'Yes,'describe these changes on Schedule O. 4 Describe the orgganization's pprogram service accomplishments for each of its three largest program services, as measured by expenses. Section 501(c)(3) and 501(c)(4) organizations are required to report the amount of grants and allocations to others, the total expenses, and revenue, if any, for each program service reported. 4a(Code: ) (Expenses $ 9, 968,524. including grants of $ ) (Revenue $ ) SEE_SCHEDULE 0 __________________ ------------------------------------ ----------------------------------------------------------------- ----------------------------------------------------------------- ----------------------------------------------------------------- ----------------------------------------------------------------- ----------------------------------------------------------------- ----------------------------------------------------------------- ----------------------------------------------------------------- ----------------------------------------------------------------- ----------------------------------------------------------------- ----------------------------------------------------------------- 4b(Code: ) (Expenses $ 3,632, 954. including grants of $ ) (Revenue $ 5, 678, 244. ) SEE-SCHEDULE-0 ----------------------------------------------------------------- ----------------------------------------------------------------- ----------------------------------------------------------------- ----------------------------------------------------------------- ----------------------------------------------------------------- ----------------------------------------------------------------- ----------------------------------------------------------------- ----------------------------------------------------------------- ----------------------------------------------------------------- ----------------------------------------------------------------- 4c(Code: ) (Expenses $ 1,363, 807. including grants of $ ) (Revenue $ ) SEE-SCHEDULE 0 _ ----------------------------------------------------------------- ----------------------------------------------------------------- ----------------------------------------------------------------- ----------------------------------------------------------------- ----------------------------------------------------------------- ----------------------------------------------------------------- ----------------------------------------------------------------- ----------------------------------------------------------------- ----------------------------------------------------------------- ----------------------------------------------------------------- 4d Other program services. (Describe in Schedule 0,) SEE SCHEDULE 0 (Expenses $ q 377 802 , including grants of $ ) (Revenue $ _ ) 4e Total program service expenses ► 19 343 087 . BAA TEEA0102L 05128/14 Form 990 (2014) Form 990 (2014) DESERT AIDS PROJECT, INC. 33-0068583 Page 3 Part 1 Checklist of Required Schedules Yes No 1 Is the organization described in section 501(c)(3)or 4947(a)(1) (other than a private foundation)? If'Yes,'complete ScheduleA............... .......................................... ... .............. .................. ....... ... 1 X 2 Is the organization required to complete Schedule B, Schedule o1 Contributors(see instructions)?..................... 2 X 3 Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office? If'Yes,'complete Schedule C, Part 1.................................... .......................... 3 X 4 Section 501(cX3)organizations.Did the organization engagge in lobbying activities, or have a section 501(h) election in effect during the tax year? If Yes,'complete Schedule D. Part lI.................................... .............. 4 X 5 Is the organization a section 5011 501(c)(5), or 501(c)(6)organization that receives membership dues, assessments, of similar amounts as define dd in Revenue Procedure 98-19? If'Yes,'complete Schedule C, Part Ill...... 5 X 6 Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts? If'Yes,'complete Schedule D, Part ................................. ..........._... ......,......... ................. ................ .......... 6 X 7 Did the organization receive or hold a conservation easement,including easements to preserve open space, the environment, historic land areas, or historic structures? If'Yes,'complete Schedule D, Part P.,. .. ... ... ........ 7 X S Did the organization maintain collections of works of art, historical treasures, or other similar assets? If'Yes,' complete Schedule D, Part III............... .............................................I........I..... .......... 6 X 9 Did the organization report an amount in Part X,line 21,for escrow or custodial account liability;serve as a custodian for amounts not listed in Part X;or provide credit counseling,debt management,credit repair,or debt negotiation services? If'Yes,'complete Schedule D, Part IV.................................................... ............... 9 X 10 Did the organization,directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments? If'Yes,'complete Schedule D, Part V...... ...... .................... 10 X 11 If the organization's answer to any of the following questions is'Yes', then complete Schedule 0,Parts VI,VII,VIII, IX, 'I or X as applicable. a Did the organization report an amount for land,buildings and equipment in Part X, line 10? If'Yes,'complete Schedule D, Part 1........................ ...................................................................... .......... 11 a X b Did the organization report an amount for investments—other securities in Part X, line 12 that is 5%or more of its total assets reported in Part X, line 16? If'Yes,'complete Schedule D, Part VIt................ .......................... 11 b X c Did the organization report an amount for investments—program related in Part X, line 13 that is 5%or more of its total assets reported in Part X, line 16? If 'Yes,'complete Schedule D, Part VIII.. ................................ ......... 11 c X d Did the organization report an amount for other assets in Part X, line 15 that is 5%or more of its total assets reported in Part X, line 16? If'Yes,'complete Schedule D, Part IX.... ....................................................... lld X e Did the organization report an amount for other liabilities in Part X, line 257 If'Yes,'complete Schedule D, Part X..... 11 e X f Did the organization's separate or consolidated financial statements for the tax year include a footnote that addresses the organization's liability for uncertain tax positions under FIN 48(ASC 740)? if'Yes,'complete Schedule D, Part X... 11 f X 12 a Did the organization obtain separate, independent audited financial statements for the tax year? If'Yes,'complete Schedule D, Parts XI, and Xll..... ....................................... ..................... ... ................. 12a X It Was the organization included in consolidated, independent audited financial statements for the tax year? If'Yes,'and if the organization answered 'I to line 12a, then completing Schedule D, Parts XI and XII is optional................. 12b X 13 Is the organization a school described in section 170(b)(1)(A)(ii)? if'Yes,'complete Schedule E....................... 13 X 14a Did the organization maintain an office, employees, or agents outside of the United States?.............. ......... .... 14a X b Did the organization have aggregate revenues or expenses of more than$10.000 from grantmaking, fundraising, business, investment, and program service activities outside the United States,or aggregate foreign investments valued at $100,000 or more? lf'Yes,'complete Schedule F, Parts I and IV......................... ..... ................. .. 14b X 15 Did the organization report on Part IX, column (A), line 3, more than $5,000 of grants or other assistance to or for any foreign organization? If'Yes,'complete Schedule F, Parts If and IV..I I.I......... ....... .I ...... ........... . 15 X organizationDid the p ( ) aggregate g other assistance to 16 or for foreign individuals? If Yes l'compete Schedule F, Parts 1$and IV a re ate rants or 16 X 17 Did the orgganization report a total of more than$15,000 of expenses for professional fundraising services on Part IX, column (A), lines 6 and 11 e? If'Yes,'complete Schedule G, Part I(see instructions)............................._.. 17 X 19 Did the organization report more than $15,000 total of fundraising event gross income and contributions on Part VIII, lines 1c and SO If'Yes,'compete Schedule G, Part it .............. ...... .... ........... .... ....... ............. iL 19 Did the organization report more than$15,000 of gross income from gaming activities on Part VIII, line 9a? If'Yes,' compete Schedule G, Part III......... .................................... ............... .........................20 a Did the organization operate one or more hospital facilities? If'Yes,'complete Schedule N... ................ ...... ...b If 'Yes' to line 20a, did the organization attach a copy of its audited financial statements to this return?................ I AA rEEn01031_ osr2e114 Form 990 (2014) Form 990 (2014) DESERT AIDS PROJECT, INC. 33-0068583 Page Part IV I Checklist of Required Schedules continued Yes No 21 Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government on Part Ix, column (A), line 1? If'Yes,'complete Schedule 1, Parts I and IL............. ...... 21 X 22 Did the organization repport more than $5,000 of grants or other assistance to or for domestic individuals on Part IX, column (A), line 2? if'Yes,'complete Schedule 1, Parts 1 and IN... .. .... ....... .... ............. ................. 22 X 23 Did the organization answer'Yes'to Part VII,Section A, line 3,4, or 5 about compensation of the organization's current and former officers,directors, trustees, key employees, and highest compensated employees? If'Yes,'complete Schedule1.... .................. ... .. ............................................................................ 23 X 24a Did the organization have a tax-exempt bond issue with an outstandingg princi al amount of more than$100,000 as of the last day of the year, that was issued after December 31. 2002? 1/'Yes,'answer lines 24b through 24d and complete Schedule K. if'No, 'go to line 25a. ....................... ... ...................................._....... 24a X b Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?.................. 24b c Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease any tax-exempt bonds?........................... ................................................... ... .......... 24c d Did the organization act as an 'an behalf of issuer for bonds outstanding at any time during the year?... ....... .. ... 24d 25a Section 501(cX3),501(cx4), and 501(cX29)organizations.Did the organization engage in an excess benefit transaction with a disqualified person during the year? If'Yes,'complete Schedule L, Part I........................... 25a X b Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year,and that the transaction has not been reported an any of the organization's prior Forms 990 or 990-EZ? If'Yes,'complete ScheduleL. Part l.... ....................... .................. ......... ................................... ... ... 25b X 26 Did the organization report any amount on Part X, line 5,6,or 22 for receivables from or payables to an current or former officers, directors, trustees, key employees, highest compensated employees, or disqualXled persons? If'Yes', complete Schedule L, Part 11....... ................................................................. ...... 26 X 27 Did the organization provide a grant or other assistance to an officer,director, trustee, key employee, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family member of any of these persons? If'Yes,'complete Schedule L, Part 1A............................................... ...... 27 X 28 Was the organization a party to a business transaction with one of the following parties(see Schedule L,Part IV instructions for applicable filing thresholds, conditions, and exceptions): a A current or former officer, director, trustee, or key employee? If'Yes,'complete Schedule L, Part IV.................. 28a X b A family member of a current or former officer,director, trustee,or key employee? if'Yes,'complete Schedule L, Part IV........ ................. ............................................................. ........ 28b X c An entity of which a current or former officer,director,trustee,or key employee(or a family member thereof)was an officer, director, trustee, or direct or indirect owner? I/'Yes,'complete Schedule L, Part IV............. ...... ........ 28c X 29 Did the organization receive more than $25,000 in non-cash contributions? If'Yes,'complete Schedule M... ... ........ 29 X 30 Did the organization receive contributions of art, historical treasures, or other similar assets,or qualified conservation contributions? If'Yes,'complete Schedule M....................................... ................................ 30 X 31 Did the organization liquidate, terminate, or dissolve and cease operations? if'Yes,'complete Schedule N, Part I...... 31 X 32 Did the organization sell, exchange, dispose of,or transfer more than 25% of its net assets? If'Yes,'complete ScheduleN, Part ll............ ....... ............................._............. ,........................... .... 32 X 33 Did the organization own 100%of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3? If'Yes,'complete Schedule R, Part I................... ............................ .... 33 X 34 Was the organization related to any tax-exempt or taxable entity? If'Yes,'complete Schedule R, Part 11, III, or IV, andPart V, line I .............. ........................................,............. ................,.......... 34 X 35a Did the organization have a controlled entity within the meaning of section 512(b)(13)? ............... ............ .... 35a X b If'Yes' to line 35a, did the organization receive any payment from or engage in any transaction with a controlled entity within the meaning of section 512(b)(13)? if'Yes,'complete Schedule R, Part V, line 2....... ........ ......... 35b 36 Section 501(cX3)organizations.Did the organization make any transfers to an exempt non-charitable related organization? I1'Yes,'complete Schedule R, Part V fine 2............... ..... ............................ ........ 36 X 37 Did the organization conduct more than 5°% of its activities througgh an entity that is not a related organization and that is treated as a partnership for federal income tax purposes? I 'Yes,'complete Schedule R, Part VI.............. .. ...... 37 X 38 Did the organization complete Schedule O and provide explanations in Schedule 0 for Part VI,lines 11 b and 19? Note. All Form 990 filers are required to complete Schedule D.. ................................... ............... .. 38 1 X BAA Form 990 (2014) TEEA0104� 05128/14 Form 99a (2014) DESERT AIDS PROJECT, INC. 33-0068583 Page Part V Statements Regarding Other IRS Filings and Tax Compliance Check if Schedule O contains a response or note to any line in this Part V........................................ ......... . Yes No 1 a Enter the number reported in Box 3 of Form 1096. Enter .0. if not applicable.............. 1 a 255 • �' b Enter the number of Forms W-2G included in line la. Enter .0. if not applicable........... 1 b 0 c Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming ' (gambling)winnings to prize winners?. .............. .... ......... 1 c X 2a Enter the number of employees reported on Form W-3, Transmittal of Wage and Tax State- k ments, filed for the calendar year ending with or within the year covered by this return... .. 2a 164 b If at least one is reported on line 2a, did the organization file all required federal employment lax returns? ............ 2 b X Note.If the sum of lines la and 2a is greater than 250,you may be required to a-file(see instructions) 3a Did the organization have unrelated business gross income of$1,000 or more during the year?.................. ...... 3a X b If'Yes'has it filed a Form 990-T for this year?If'No'to line 3b,provide an explanation in Schedule 0'..... ................................ 3 b X 4 a At any time during the calendar year,did the organization have an interest in, or a signature or other authority over,a financial account in a foreign country (such as a bank account, securities account, or other financial account)?... ...... 4 a X b If'Yes,' enter the name of the foreign country: See instructions for filing requirements for FinCEN Form 114, Report of Foreign Bank and Financial Accounts. (FEAR) r r 5a Was the organization a party to a prohibited tax shelter transaction at any time during the lax year?................... 5a X b Did any taxable party notify the organization that it was or is a party 10 a prohibited tax shelter transaction?........ .... 5 b X c If 'Yes,' to line 5a or 5b, did the organization file Form 8886-T?. ....... .............................I——..... 5 c 6a Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions?. ... ............. ... .......... ... 6 a X b If'Yes,'did the organization include with every solicitation an express statement that such contributions or gifts were nottax deductible?........... .. ....................... ................. .. .. ................. .................. 6 b 7 Organizations that may receive deductible contributions under section 170(c). a Did the organization receive a payment in excess of$75 made partly as a contribution and partly for goods and services provided to the payor?........................................................... ............ ............. 7 a X b If'Yes,' did the organization notify the donor of the value of the goods or services provided?............. ............. 7 b X c Did the orgganization sell,exchange,or otherwise dispose of tangible personal properly for which it was required to file Form8282?.................. ........... .................................... ............................... .... 7 c X of If'Yes,' indicate the number of Forms 8282 filed during the year...... ................. I 7d e Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?...... .... 7e X f Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract? ............. 7 f X g If the organization received a contribution of qualified intellectual properly,did the organization file Form 8899 asrequired?.... ................................... .......... ........... ............................. ............. 7 g h If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?......... _...... ............. 7 h X 8 Sponsoring organizations maintaining donor advised funds. Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year?............................................. 8 9 Sponsoring organizations maintaining donor advised funds. A a Did the sponsoring organization make any taxable distributions under section 4966?........................... ...... 9 a b Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?,.... ............... 913 10 Section 501(cX7)organizations.Enter: a Initiation fees and capital contributions included on Part VIII, line 12..... ... ............ 10a b Gross receipts, included on Form 990, Part VIII, line 12, for public use of club facilities.... 10 b 11 Section 507(cX12)organizations.Enter: a Gross income from members or shareholders .... ...... ... ....... ................ 11 a b Gross income from other sources (Do not net amounts due or paid to other sources - against amounts due or received from them.). ........ ......... .. .. ........ ..... 11 b 12a Section 4947(aXl)non-exempt charitable trusts. Is the organization filing Form 990 in lieu of Form 10417............. 12a b If 'Yes,' enter the amount of tax-exempt interest received or accrued during the year..... . I 121a 13 Section 501(cX29)qualified nonprofit health insurance issuers. a Is the organization licensed to issue qualified health plans in more than one stale?..... .............................. 13a Note.See the instructions for additional information the organization must report on Schedule O. b Enter the amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans.... ... ,,,, ....... I 13b c Enter the amount of reserves on hand.............. ......... ........ ....... 1 13c 14a Did the organization receive any payments for indoor tanning services during the tax year.......................... ... 14a X h If 'Yes,' has it filed a Form 720 to report these payments? If'No,'provide an explanation in Schedule 0............ ... 14 b 8AA TEEAmasr W28114 Form 990 (201 ) Form 990 (2014) DESERT AIDS PROJECT, INC. 33-0068583 Page 6 Part VI Governance, Management, and Disclosure For each 'Yes'response to lines 2 through 7b below, and for a 'No'response to line 8a, 8b, or 10b below, describe the circumstances, processes, or changes in Schedule O. See instructions.Check if Schedule 0 contains a response or note to any line in this Part Vt. ........................ . ..................... X Section A. Governing Body and Management Yes No 1 a Enter the number of voting members of the governing body at the end of the tax year...... 1 a 12 •-i If there are material differences in voting rights among members , of the governing body, or if the governing body delegated broad authority to an executive committee or similar committee, explain in Schedule 0. „ b Enter the number of voting members included in line la, above,who are independent..... 1 to 9 . 2 Did any officer,director, trustee,or key employee have a family relationship or a business relationship with any other i officer, director, trustee, or key employee?.. ............ .............. ........ .......... ................ ......... . 2 X ` 3 Did the organization delegate control over management duties customarily performed by or under the direct supervision of officers, directors, or trustees, or key employees to a management company or other person?...................... 3 X 4 Did the organization make any significant changes to its governing documents since the prior Form 990 was filed?.........SEE SCH 1 01. I. ............. 4 X 5 Did the organization become aware during the year of a significant diversion of the organization's assets?............ . 5 X 6 Did the organization have members or stockholders?..... .. ............................... .......................... 6 X 7a Did the organization have members, stockholders, or other persons who had the power to elect or appoint one or more members of the governing body?.... ... ................. ....... .... ........ .................................... 7a X b Are any governance decisions of the organization reserved to (or subject to approval by) members, stockholders, or persons other than the governing body?. .. ............ ..................................... .... 7 b X 8 Did the organization contemporaneously document the meetings held or written actions undertaken during the year by the following: .. aThe governing body?................ ..... ....... ..... .. ................................................. ........ 8 a X b Each committee with authority to act on behalf of the governing body?....................................... ... ..... 8b X 9 Is there any officer,director, trustee, or key employee listed in Part VI 1,Section A,who cannot be reached at the organization's mailing address? If'Yes,'provide the names and addresses in Schedule 0 ... ....... .. 9 X Section B. Policies his Section B requests information about policies not required by the Internal Revenue Code. Yes No 10a Did the organization have local chapters, branches, or affiliates? .... ............................................. ... 10a X b If'Yes;did the organization have written policies and procedures governing the activities of such chapters,affiliates,and branches to ensure their operations are consistent with the organization's exempt purposes?................ ........................ ....................... 10 b 11 a Has the organization provided a complete copy of this Form 997 to all members of its governing body before filing the form?...................... 11 a X b Describe in Schedule O the process, if any, used by the organization to review this Form 990. SEE SCHEDULE 0 12a Did the organization have a written conflict of interest policy? ff'No,'go to line 73.................................... 12a X b Were officers,directors, or trustees, and key employees required to disclose annually interests that could give rise toconflicts?......... ................ .... ......... _........................ ................. .......... ...... 12b X c Did the organization regularly and consistently monitor and enforce compliance with the policy? If'Yes,'describe in Schedule 0 how this was done....SEE..SCHED.UL.E..O........... ................................... ............. 12c X 13 Did the organization have a written whistleblower policy?,........... ...... . .. 13 X 14 Did the organization have a written document retention and destruction policy?...................... ................. 14 X 15 Did the process for determining compensation of the following persons include a review and approval by independent persons, comparability data, and contemporaneous substantiation of the deliberation and decision? a The organization's CEO, Executive Director, or top management official..SEE. SCHEDULE .0......... ............ 15a X b Other officers or key employees of the organization... SEE.SCHEDULE. .0................. ...... ....... .......... 15b X If'Yes' to line 15a or 15b, describe the process in Schedule 0 (see instructions). 16a Did the organization invest in, contribute assets to, or participate in a joint venture or similar arrangement with a taxable entity during the year? . ._................. .. ................. ......................................... 16a ;X ., to If'Yes,'did the organization fallow a written policy or procedure requiring the organization to evaluate its -: participation in joint venture arrangements under applicable federal lax law, and take steps to safeguard the - " organization's exempt status with respect to such arrangements?.................................................... 16b Section C. Disclosure 17 List the stales with which a copy of this Form 990 is required to be filed - _CA ___________________________ 18 Section 6104 requires an organization to make its Forms 1023 (or 1024 if applicable), 990, and 990-T(Section 501(c)(3)s only) available for public inspection. Indicate how you made these available. Check all that apply. 11 Own website 11 Another's welosite X❑ Upon request Other(explain in Schedule 0) 19 Describe in Schedule 0 whether(and if so,how)the organization made its governing documents,conflict of interest policy,and financial statements available to the public during the tax year. SEE SCHEDULE 0 20 State the name, address,and telephone number of the person who possesses the organization's books and records: MARY A. PARK 1695 N. SUNRISE WAY PALM SPRINGS CA 92262 760 323 2118 SAA TEEA0106L 11n3/14 Form 990(2014) Form 990 (2014) DESERT AIDS PROJECT, INC. 33-0068583 Page 7 P-art V11 I Compensation of Officers, Directors,Trustees, Key Employees, Highest Compensated Employees,and Independent Contractors Check if Schedule 0 contains a response or note to any line in this Part VII............. .................... ............ . ❑ Section A. Officers, Directors,Trustees, Key Employees, and Highest Compensated Employees 1 a Complete this table for all persons required to be listed. Report compensation for the calendar year ending with or within the organization's lax year. • List all of the organization's current officers, directors, trustees (whether individuals or organizations), regardless of amount of compensation.Enter .0- in columns (D), (E),and (F) if no compensation was paid. • List all of the organization's current key employees, if any. See instructions for definition of'key employee.' • List the organization's five current highest compensated employees (other than an officer, director, trustee, or key employee) who received reportable compensation(Box 5 of Form W-2 and/or Box 7 of Form 1099-MISC) of more than $100,000 from the organization and any related organizations. • List all of the organization's former officers, key employees, and highest compensated employees who received more than $100,000 of reportable compensation from the organization and any related organizations. • List all of the organization's former directors or trustees that received, in the capacity as a former director or trustee of the organization, more than $10,000 of reportable compensation from the organization and any related organizations. List persons in the following order: individual trustees or directors; institutional trustees; officers; key employees; highest compensated employees; and former such persons, Check this box it neither the organization nor any related organization compensated any current officer,director,or trustee. (C) A B Posilion(do not chec more ( ) ( ) than one box,unless person (D) (E) (F) Name and Title Average is both an oRice,and a Reportable Reportable Estimaled hours directpdtrustee) compensation from cumpensa"on from amount of other per Ne or anizalion related orgganizations compensation week `3 J > 'DA 3 - c (W 21, 99 MISC) (w mo99 MISC) from the (list any n 3 `2. EllF p a,gdmu alion hours for E� ."y @ N ro3 and related related ofgamutums or ans o+ belowbe low dotted Ime) (1) BARBARA KELLER 1 ------------------------- ---- CHAIRWOMAN 0 X X 0. 0. 0 . (2) STEVE KAUFER 1 ---------------------- --- VICE CHAIR C X X 0. 0. 0 . (3) ROBERT J. KARL, JR. DDS 1 - ----------------------------- SECRETARY 0 X X 0.1 0. 0. (4) F_R_E_DE_R_I_CK_ J. DREWETTE_ 1 TREASURER 0 X X 0. 0. 0. (5) KEVIN BASS 1 ------------------------- ---- DIRECTOR 0 X 0. 0. 0. -(6) CAROLYN CALDWELL 1 __________ __ DIRECTOR (F X 0. 0. 0. _Cn TAMMY FOX----------------- 1 _ DIRECTOR 0 X 0. 0. 0 . (8) PATRICK JORDAN 1 ------------------------- ---- DIRECTOR 0 X 0. 0. 0 . (9) TERRIL KETOVER, PED 1 -----RECT----OR 0---------------- --- DI - X 0. 0. 0. (10) DAVID PEREZ 1 ------------------------------ DIRECTOR 0 X 0. 0. 0. (11) BRUCE J. PURDY 1 -----REC--T----------------------- DIOR 0 X 0. 0. 0 . (12)_SHEILA A_ WILLIAMS,_ IRCTOR ESQ_____ _ 1 ➢ E 0 X 0. 0. 0. (13) DAVID BRINKMAN 404 0 X 356 521. 0. 44, 021. (14) MARY A. PARK 40 ------------------------- ---- CFO 0 X 114 735. 0. 17 609. BAA TEFA0107L 02/27/14 Form 990(2014) Form 990(2014) DESERT AIDS PROJECT, INC. 33-0068583 Page 8 Part VII I Section A. Officers, Directors,Trustees ey Employees, and Highest Com ensated Employees (continued) (a) (c) Position (D) (E) (F) (A) Average (do not check more than one hours box,unless person is both an Re enable Reportable Estimated Noma and Mlle per aeicer and a directerllruslse) cn ompesation from compensation Iron amount of other week he org9anization related orgganizations compensation (list any 9 o O _. o (W 211099 MI5C) (W-2l1 a9-MISC) from Ute hours n 3 `� 4 arganization form `� $ m ark related related q' .o mganizalians organiza �i g an below m tlaHed E line) (15)_MARGARET_SOH, DDS _ 40 _ DENTIST 0 I I I X 155, 901. 0. 19, 540. (16) STEVEN SCHEIBEL 40 ------------------------- ---- MEDICAL DIRECTOR 0 X 230,952 . 0. 16,277 (17) KARYNSUE ROSE-THOMAS 40 ------------------------- ---- DIR QUALITY HIT 0 X 138,774 , 0. 11,257 . (18) DAVID HERSH 40 ------------------------- ---- DIR CLINICAL SVCS 0 X 242 038. 0. 18, 738, (19) DARRELL TUCCI 40 ------------------------- ---- CDO 0 X 129 902, 0. 14 678 . (20) JIM CASEY 1 --- --------------- ---- BOARD DIRECTOR 0 X 0. 0. 0. (21) ------------------------- ---- (22) (23) ------------------------- ---- (24) ------------------------- ---- (25) 1 b Sub-total........... ....... ..... ......................................... ' 1, 363,823.1 0.1 142, 120. c Total from continuation sheets to Part Vll,Section A........................ ' 0 . 1 0. 1 0 . d Total(add lines Ib and 1c)-. ........... ................... .............. ' 1,363, 823 .1 0. 1 142 120 , 2 Total number of individuals(including but not limited to those listed above)who received more than$100.000 of reportable compensation from the organization w 9 Yes No 3 Did the organization list any former officer, director, or trustee, key employee, or highest compensated employee `i on line 1 a. If'Yes,'complete Schedule J for such individual.......... ....... ................ ....................... 3 X 4 For any individual listed on line la, is the sum of reportable compensation and other compensation from the organization and related organizations greater than $150,000? If'Yes'complete Schedule J for such individual.......... ......... ... ................................. ... ............. 4 X 5 Did any person listed on line la receive or accrue compensation from any unrelated organization or individual for services rendered to the organization? If'Yes,'complete Schedule J for such person.... ... . ....... ......... 5 X Section B. Independent Contractors Complete this table for your five highest compensated independent contractors that received more than $1C0,000 of compensation from the organization. Report compensation for the calendar year ending with or within the organizatiori tax year. A B C Name and business address Description of services Compensation LIVE IT UP PRODUCTIONS 125 E TAHQUITZ CYN WAY #203 PALM SPRINGS, CA EVENT PLANNING 265 079. SMG PALM SPRINGS CONVENTION CTR PALM SPRINGS CA 92262 EVENT PLANNING 231 298. MASTER STRATEGY 490 PAKR RIDGE PLACE ASHLAND, OR 97520 PROJECT MANAGEMENT 163 499. COMPUTER GALLERY 73965 HIGHWAY 111 PALM DESERT, CA 92260 COMPUTER SERVICES 151 186. EVENT MANAGEMENT PRODUCTIONS 73-647 SUN LANE PALM DESERT, CA 92260 EVENT MANAGMENT 143 061. 2 Total number of independent contractors(including but not limited to those listed above)who received more than ,` ' ` .. $100,000 of compensation from the organization ' 14 Bill MlEA01011L 03/09115 Form 990 (2014) Form 990(2014) DESERT AIDS PROJECT, INC. 33-0068583 Page 9 Part VIII Statement of Revenue Check if Schedule O contains a response or note to any line in this Part VIII.................................... ............ ❑ 8 C D Total revenueRelated or Unrelated Revenue exempt business excluded from tax function revenue under sections revenue 512.514 « 1 a Federated campaigns........ . 2 � o b Membership dues . .... 1 b ri c Fundraising events.. ..... 1 c 1 938 600 1 dP d Related organizations . ...... 1 d ! ♦ A e Government grants(contributions).... 1 e 3 598 117 �b f All other contributions,gifts,grants,and $S g similar amounts not included above... 1 f 5,436, 106 Noncash contributions Included in lines la-If: 83 $ 3 810 2 • 10, 472, 823. ca o ° h Total.Add lines laif...... u ausines.Cedrr 5 2a FEES—FOR SERVICES_____ 19 345 986, 14,345, 986. x b u ------------------ u c .z d ------ -- '$ ----------------- a -------------- $ f All other program service revenue... a` g Total.Add lines 2a.2f..................... ........ ' 14,345. 986. 3 Investment income (including dividends, interest and other similar amounts).,......... ............. 276 434. 276 434. 4 Income from investment of lax-exempt bond proceeds.. 5 Royalties........................................... (i)Real (iiJ Personal 6a Gross rents......... 120 D68. " b Less:rental expensesEiji 1 i,.q e Rental income or(loss)... 120 068. 4. ', X. d Net rental income or(loss)......... ................. 120 068. 120 068. 7 a Gross amount from sales of (1)secun[ies (in Other , i ; } c1T, a` � � ; assets other than Inventory 1 237 123. b Less:cost or other basis and sales expenses.... .. 1.142. 776. c Gain or(loss)... .... 94 347. .. . .F _. _�.t .. ..._u.,; . .. ...,.Y n.,N r_ .' xir d Net gain or (loss).................. ................. 94,347. 94,347. v 8 a Gross income from fundraising events (not including..$ 1, 438, 600 . of contributions reported on line 1c). rr IY See Part IV, line 18......... .. .. ... a 532 471. "' '` ' - 1 ` ' '•` Job Less:direct expenses............... b 1 134 465. Fj c Net income or (loss) from fundraising events....... ` —601 994. -"- 9a Gross income from gaming activities. .y See Part IV, line 19. a , ,i;., .• "• .) to Less:direct expenses ...... b c Net income or (loss)from gaming activities....._._. 10 a Gross sales of inventory, less returns= and allowances.. ... ... a 5, 67B,244. b Less: cost of goods sold...... .... bl 4 971 675. 14 c Net income or poss) from sales of inventory.......... 706 569. 706 569. Miscellaneous Reverwe Buelneaa Cotla .KEN r G 11a MISCELLANEOUS 624100 7, 001, 7,001. b ------------------ ------------------ c ------------------ d All other revenue................ e Total.Add lines lla-1 Id..... 7 001. 12 Total revenue, See instructions..................... 1 25 421 234. 14 473 055. 706, 569.1 370, 781 . BAA TEEA0109L 1 V 13114 Form 990 (2014) Form 990(2014) DESERT AIDS PROJECT, INC. 33-0068583 Page 10 Part IX Statement of Functional Expenses Section 507 c 3)and 501 c)(4)organizations must complete all columns. All other organizations must complete column A). Check if Schedule 0 contains a response or note to any line in this Part IX.......... Do not include amounts reported on lines A B C D 6b, 7b, 6b,9b,and 10b of art Vlll. Total expenses )Program service Management and Fundraising expenses general expenses expenses 1 Grants and other assistance to domestic ' organizations and domestic governments. s' See Part IV, line 21. ....... .. ... .. 2 Grants and other assistance to domestic + s n z individuals. See Part IV, line 22 .. .. ) 3 Grants and other assistance to foreign organizations,foreign governments, and for eign individuals. See Part IV, lines 15 and IB 4 Benefits paid to or for members ..I.. ..... 5 Compensation of current officers, directors, trustees, and key employees ........... ... 491 858. 334 463. 132 802 . 24,593. 6 Compensation not included above, to disqualified ppersons (as defined under section 4958(f)(1))) and persons described in section 49 (c)(3)(B).......... .......... 0. 0. 0. 0. 7 Other salaries and wages... ......... ...... 5,899, 017. 4, 038, 97B. 1 614 668. 245 371. 8 Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions).. .............. ... 9 Other employee benefits.... .... ... ..... ... 948 825. 646 645. 251 019. 51 161. 10 Payroll taxes.,..... .. .................... 438 456. 304 031. 114 896. 19 529. 11 Fees for services (non employees): a Management........ ...................... bLegal..................................... 56 992. 56 992 . c Accounting................. ............... 25 125. 25, 125. d Lobbying.................................. e Professional fundraising services.See Part IV, line+7... f Investment management fees. g Other.(If line Ili;amt exceeds 10%of line 25,column (A)amount list line llg expenses on Schedule 0)..... 1, 188, 066, 813 022, 356 157. 18,887. 12 Advertising and promotion................. 475 982. 292 560. 177 504, 5 918. 13 Office expenses.......... ... ............. 526 314, 386 457. 93 001. 46 856. 14 Information technology........ ... ......... 15 Royalties................... ............. .. 16 Occupancy................................ 227 047. 135 635. 85 738 . 5 674. 17 Travel. . .................... ............. 104 655. 53 906. 31,176. 19,573. 18 Payments of travel or entertainment expenses for any federal, stale, or local public officials.................. ........... 19 Conferences, conventions, and meetings.... 70 538. 46 740, 23,464. 334. 20 Interest. .................................. 38 446. 12,256. 25 632. 558. 21 Payments to affiliates... .......L...L.... .. 22 Depreciation, depletion, and amortization. .. 479 133. 287 2-93. 167 574. 24,266. 23 Insurance.................. ............... 217 020. 110 120. 83,943. 22 957. 24 Other expenses. Itemize expenses not 'I covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25,column (A) amount, list line 24e expenses on Schedule 0.)...... ... .. ...... a DIRECCT CLIENT_EXPENSES 7, 896. 522 . 7 896,522. bTHRIFT STORE-ADMIN EXPENSES 3, 632, 954, 31 632 954. --------- ----------- c MISCELLANEOUS 266, 690. 69 390. 60,713. 141 587, dREPAIZS AINTENANCE 219, 450. 121 450. 93 633. 4, 367. ---- a All other expenses.. ... .. .............. .... 269 988. 108 673. 59 632 . 101 683, 25 Total functional expenses.Add lines I through 24e... 23 473, 078. 19 343 087. 3, 396 677. 733 314. 26 Joint costs.Complete this line only if the organization reported in column (6) joint costs from a combined educational campaign and fundraising solicitation. Check here if following SOP 98-2(ASC 8-720) ................ .. SAA TeeAona. 05r28n4 Form 990(2014) Form 990 (2014) DESERT AIDS PROJECT, INC. 33-0068583 Page 11 Part X _.1 Balance Sheet Check if Schedule O contains a response or note to any line in this Part X........................................... ...... .. (A) i Beginning of year Endo year 1 Cash - non-interest-bearing.. ... .............. ....... ..................... ... 3,261, 023. 1 1,842, 387 . 2 Savings and temporary cash investments, ..­ .r.I....1.1.. .. ............... 1, 635, 957. 2 2,270, 348. 3 Pledges and grants receivable, net....... ..... ....... ...... .. ............... 1,460,853. 3 678, 353. 4 Accounts receivable, net................. ....... ... ...... ............ .. ..,.. 1, 629,429. 4 2,030, 981. 5 Loans and other receivables from current and former officers, directors, ' „ � trustees, key employyees, and highest compensated employees. Complete r'` `' _ •z '"==_? Part II of Schedule L..... .. .. ....... ......... ......... .... ....... 5 6 Loans and other receivables from other disqualified persons (as defined under r" •=' section 4958(f)(1)),persons described in section 4958((c)(3)(B), and contributing zr " employers and sponsoring organizations of section 501(c)(9)voluntary employees' �+ - beneficiary organizations (see instructions). Complete Part II of Schedule L..... 6 7 Notes and loans receivable, net.......... .... ........... ..... .,............ 7 B Inventories for sale or use.. ........ .......... ............ .................. .. 340 380. 8 359 545. 9 Prepaid expenses and deferred charges.......... ......... .................... 378 403. 9 370, 588 . 10a Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D......... ....... 10a 10 639 145. ' b Less: accumulated depreciation.................... lOb 5 159 697. 4 844 223. 10c 5 474 448. 11 Investments - publicly traded securities..._........................... ... ... 6 084 570. 11 7 839 356. 12 Investments - other securities. See Part IV, line I I...................... ..... 12 13 Investments- program-related. See Part IV, line I I....... .................... 13 14 Intangible assets ............ ............................ .................... 14 15 Other assets. See Part IV, line I I........... ......... ........................ 1 489 803. 15 1 714 618. 16 Total assets.Add lines 1 through 15 (must equal line 34).................... ... 21 124 641. 16 22,580, 624 . 17 Accounts payable and accrued expenses...................................... 2,805,492. 17 2,876, 393. 18 Grants payable.... . .......................................... ............ ... 18 19 Deferred revenue..... ... ............................................ ... 1, 276,574. 19 976 588. 20 Tax-exempt bond fiabilities.................................... ............... 20 '^ 21 Escrow or custodial account liability. Complete Part IV of Schedule D.......... 21 4 22 Loans and other pay ables to current and former officers, directors, trustees,key employees, hi hest compensated employees, and disqualified persons. " - '` - •' - Complete Part II of Schedule L............. ... ........................ ....... 22 23 Secured mortgages and notes payable to unrelated third parties................ 1,625, 479. 23 1,280,360. 24 Unsecured notes and loans payable to unrelated third parties................ .. . 24 25 Other liabilities (including federal income tax, ppayables to related third parties, and other liabilities not included on lines 17.24). Complete Part X of Schedule D. 658 406. 25 972 181. 26 Total liabilities.Add lines 17 through 25... ................................... 6 365 951. 26 6,105, 522. Organizations that fallow SFAS 117(ASC 958),check here g and complete lines 27 through 29,and lines 33 and 34, • )_ 27 Unrestricted net assets............................... ....................... 12 469 995. 27 19 394 047. m 28 Temporarily restricted net assets... .......................................... 2,286, 695. 28 2, 081, 055. 29 Permanently restricted net assets......... .... ................. ............ .. . 29 5 Organizations that do not fallow SFAS 117(ASC 958),check here and complete lines 30 through 34. - y 30 Capital stock or bust principal, or current funds. ........ ...................... 30 31 Paid-in or capital surplus, or land, building, or equipment fund................ . 31 32 Retained earnings, endowment, accumulated income, or other funds............ 32 33 Total net assets or fund balances... .. ......... ......... ........ ......... . 14,758, 690. 33 16 475 102. 34 Total liabilities and net assets/fund balances ........... ... ..... ............... 21 124 641. 34 22 580 624. BAA Form 990(2014) TEEA0111L 05128/14 Form 990 (2014) DESERT AIDS PROJECT INC. 33-0068583 Page 12 Part XI Reconciliation of Net Assets Check if Schedule O contains a response or note to any line in this Part X1................................................ . 1 Total revenue (must equal Part Vill, column (A), line 12).................... ..... ..................I..... 1 25,421,234 . 2 Total expenses (must equal Part IX, column (A), line 25). .......... ........ ........... ................ . 2 23 473 078. 3 Revenue less expenses. Subtract line 2 from line 1...... .. ... ..... ... ............ .. ......_........ . 3 1, 948, 156. 4 Net assets or fund balances at beginning of year (must equal Part X, line 33, column (A)) ...... .. ........ 4 14,758, 690. 5 Net unrealized gains(losses) on investments............. ........... ... .. ............... ............ 5 —231 744 . 6 Donated services and use of facilities................................. ... ............................... 6 7 Investment expenses................................................ ........................ .......... 7 8 Prior period adjustments..................................................................... .......... 8 9 Other changes in net assets or fund balances (explain in Schedule 0)................... 0 10 Net assets or fund balances at end of year. Combine lines 3 through 9(must equal Part X, line 33, column (B)). ............... ........................ ...._............ .............. ............... 1a 16 975 102. Part Xfl Financial Statements and Reporting Check if Schedule 0 contains a response or note to any line in this Part XII.................................................. Yes No 1 Accounting method used to prepare the Form 990: Cash �Accfual 11 Other 5 . If the organization changed its method of accounting from a prior year or checked'Other,' explain in Schedule 0. 2 a Were the organization's financial statements compiled or reviewed by an independent accountant?.................... 2 a X If'Yes,' check a box below to indicate whether the financial statements for the year were compiled or reviewed on a se arate basis, consolidated basis, or both: Separate basis Consolidated basis Both consolidated and separate basis b Were the organization's financial statements audited by an independent accountant?....... ........... ......... ..... 2 b X If'Yes,' check a box below to indicate whether the financial statements for the year were audited on a separate basis, consolidated basis, or both: OSeparate basis Consolidated basis Both consolidated and separate basis c If'Yes' to line 2a or 2b,does the organization have a committee that assumes responsibility for oversight of the audit, , review, or compilation of its financial statements and selection of an independent accountant?........._............. 2c X If the organization changed either its oversight process or selection process during the tax year, explain , in Schedule 0. 3 a As a result of a federal award,was the organization required to undergo an audit or audits as set forth in the Single ' Audit Act and OMB Circular A-133?.............................. ................................................. 3 a X b If'Yes,' did the organization undergo the required audit or audits? If the organization did not undergo the required audit or audits, explain why in Schedule 0 and describe any steps taken to undergo such audits................ ............ 3 b X BAA Form 990 (2014) TEEA0112L 05/28/14 Public Charity Status and Public Support OMB No.1545-0047 SCHEDULE A Complete if the organization is a section 501(cX3)organization or a section 2014 (Form 990 or 990-EZ) 4947(ai nonexempt charitable trust. Attach to Form 990 or Form 990-EZ. Information about Schedule A(Form 990 or 990.EZ)and Its instructions is Open to Public Cep o11he Treasury ':InSp0Ct100`'i, el Interrnalnal R Reevenue Service at www.(rs.gov/form990. Name of the eManlzatlon Employer ideatincatlon number DESERT AIDS PROJECT, INC. 33-0068583 PartG"°': Reason for Public Charity Status All organizations must complete this art. See instructions. The organization is not a private foundation because it is: (For lines 1 through 11, check only one box.) 1 A church, convention of churches,or association of churches described in section 170(bX1XAXi). 2 A school described in section 170(bX1XAXii). (Attach Schedule E.) 3 A hospital or a cooperative hospital service organization described in section 170(bX1XAXiii). 4 A medical research organization operated in conjunction with a hospital described in section 170(bX1XAXiii). Enter the hospital's name, city, and slate: 5 11 An organization operated for the benefit of a college or university owned or operated by a governmental unit described in section 170(b)(1)(A)(iv). (Complete Part 11.) 6 A federal, stale, or local government or governmental unit described in section 170(bX1XAXv). 7 X An organization that normally receives a substantial part of its support from a governmental unit or from the general public described in section 170(bXi XAXvi). (Complete Part 11.) B A community trust described in section 170(bX1XAXvq. (Complete Part I1.) 9 An organization that normally receives:(1)more loan 33 113%of its support from contributions,membership fees,and gross receipts from activities related to its exempf functions - subject to certain exceptions, and (2) no more than 33.113%of its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30, 1975. See section 509(ri (Complete Part III.) 10 B An organization organized and operated exclusively to test for public safety. See section 5091 11 An organization organized and operated exclusively for the benefit of, to perform the functions of, or to carry out the purposes of one or more publicly supported organizations described in section 509(aX1)or section 509 iii See section 509(11 Check the box in lines 11 a through I Id that describes the type of supporting organization and complete lines 1le, I If, and 11g. a Type 1.A supporting organization operated,supervised,or controlled by its supported organization(s), typically by giving the supported organization(s) the power to regularly appoml or elect a majority of the directors or trustees of the supporting organization. You must complete Part IV,Sections A and B. b ❑Type 11. A supporting organization supervised or controlled in connection with its supported organization(s), by having control or management of the supporting organization vested in the same persons that control or manage the supported organization(s).You must complete Part IV, Sections A and C. c ❑Type III functionally integrated.A supporting organization operated in connection with,and functionally integrated with, its supported organization(s) (see Instructions). You must complete Part IV,Sections A,D,and E. of ❑Type III non-functionally integrated.A supporting organization operated in connection with its supported organizations)that is not functionally Integrated The organization generally must satisfy a distribution requirement and an attentiveness requirement (see instructions). You must complete Part IV,Sections A and D,and Part V. e Check this box if the organization received a written determination from the IRS that is a Type I, Type II, Type III functionally integrated, or Type III non-functionally integrated supporting organization. f Enter the number of supported organizations.......... ........ ..... ................. ........................ g Provide the following information about the supported organization(s). (1)Name of supported (11)EIN (III)Type of organization IN)Is the (v)Amount of monetary (vp Amount of other organization (described on lines 1-9 organization listed support(see instructions) support(see instructions) above or IRC section in your governing (see instructions)) document? Yes No (A) (B) (C) (D) (E) Total SAA For Paperwork Reduction Act Notice,see the Instructions for Form 990 or 990-EZ. Schedule A(Form 990 or 990.EZ) 2014 MEAMIL 0At6n4 Schedule A (Form 990 or 990-EZ) 2014 DESERT AIDS PROJECT, INC. 33-0068583 Page 2 Part ll I Support Schedule for Organizations Described in Sections 170(bx1)(Axiv)and 170(b)(1XAxvi) (Complete only if you checked the box on line 5,7,or 8 of Part 1 or if the organization failed to qualify under Part III. If the orgarizalion fails to qualify under the tests listed below, please complete Part III.) Section A. Public Support Calendar year(or fiscal year (a)2010 (b)2011 (c)2012 (d)2013 (e)2014 (f)Total beginning in) 1 Gifts,grants,contributions,and membership fees received.(Do not include any'unusual grants.)....... 6,468, 971. 8, 348,252. 11174900. 10527712. 10472823. 46 992, 658. 2 Tax revenues levied for the 0rganization's benefit and either paid to or expended on its ehalf.. ............... 0. 3 The value of services or facilities furnished by a governmental unit to the organization without charge... 0. 4 Total.Add lines 1 through 3... 6,468, 971. 8, 348,252. 11174900. 10527712. 10472823. 46, 992, 658. 5 The portion of total contributions by each person (other than a governmental t5 F unit or publicly supported organization) included on line I that exceeds 2% of the amount - shown on line 11, column (f).. - 346, 136. 6 Public support.Subtract line 5 from line 4.... ..... .. ....... '` " . ;� i - -. - �1 46 646,522. Section B. Total SuDDort Calendar year(or fiscal year (a)2010 12011 (c)2012 (d)2013 (e)2014 Total beginning in) 7 Amounts from line 4.......... 6, 468, 971. 8, 348, 252. 11174900. 10527712. 10472823. 46 992, 658. 8 Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources............... 52, 569. 65, 955. 76 616. 159 964. 276,434. 631 538 . 9 Net income from unrelated business activities, whether or not the business is regularly carried on.................... 0. 10 Other income. Do not include gain or loss from the sale of capital asyjLk,E�olai� ip,I Part VQ.....�.C. .. .A....l.... .., 2 831. 4,175. 3, 570. 7 906. 7 001. 25, 483. 11 Total su ort. Add lines 7 - through �3 - N ........ .....I.. '. ' . .l 47 649, 679. 12 Gross receipts from related activities, etc (see instructions) ..................................... .. .,........ 12 69,614, 574 . 13 First five years. If the Form 990 is for the organization's first,second, third, fourth,or fifth lax year as a section 501(c)(3) organization, check this box and stop here............. .......... ... .... ... ....... ........ ........ Section C. Computation of Public Support Percentage 14 Public support percentage for 2014(line 6, column (0 divided by line 11,column (0) .. ........................ 1 14 97.89% 15 Public support percentage from 2013 Schedule A, Part II, line 14..................... ....................... . 15 77. 95 % 16a 33-1/3% support test—2014. If the organization did not check the box on line 13, and the line 14 is 33-1/3% or more, check this box and stop here.The organization qualifies as a publicly supported organization........................ ......................... ❑X Is 33.1/3% support test—2013.If the organization did not check a box on line 13 or 16a, and Tine 15 is 33-1/3% or more, check this box O and stop here.The organization qualifies as a publicly supported organization.......... ........................................ 17a 10%-facts-and-circumstances test—2014, If the organization did not check a box on line 13, 16a, or 16b, and line 14 is 10% or more, and if the organization meets the 'facts-and-circumstances' test, check this box and stop here. Explain in Part VI how ❑ the organization meets the 'facts-and-circumstances' test.The organization qualifies as a publicly supported organization.......... b 10%-facts-and-circumstances test—2013, If the organization did not check a box on line 13, 11 16b, or 17a, and line 1S is 10% or more, and if the organization meets the 'facts-and-circumstances' lest, check this box and stop here.Explain in Part VI how the fa B organization meets the acts-and-circumstances' lest. The organization qualifies as a publicly supported organization .......... ... 18 Private foundation. If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see instructions... BAA Schedule A (Form 990 or 990-EZ)2014 TEEA0402L 07116114 Schedule A (Form 990 or 990-EZ)2014 DESERT AIDS PROJECT, INC. 33-0068583 Page 3 Part II[' Support Schedule for Organizations Described in Section 509(ax2) (Complete only if you checked the box on line 9 of Part I or if the organization failed to qualify under Part 11. If the organization fails to qualify under the tests listed below, please complete Part 11.) Section A. Public Support Calendar year(or fiscal yr beginning in) (a)2010 (b)2011 (c)2012 1 2013 (e)2014 (f)Total 1 Gifts, grants,contributions and membership fees received. (Do not include any 'unusual grants.')......... 2 Gross receipts from admis- sions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose. ......... 3 Gross receipts from activities that are not an unrelated trade or business under section 513. 4 Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.. ............. ..... 5 The value of services or facilities furnished by a governmental unit to the organization without charge... 6 Total.Add lines 1 through 5... 7 a Amounts included on lines 1, 2, and 3 received from disqualified persons.....,.... b Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of$5,000 or 1% of the amount on line 13 for the year.................. c Add lines 7a and 7b.......... B Public support (Subtract line 7c from line 6.),........... l ;, Section B. Total Suii Calendaryear(orfiscal yrbeginning in) (a)2010 (b)20 11 (c)2012 (d)2013 (e)2014 (f)Total 9 Amounts from line 6.......... 10 a Gross income from interest,dividends, payments received on securities loans, rents,royalties and income from similar sources........... ....... b Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.. c Add lines I Oa and 1 Go..... ... 11 Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on. .............. 12 Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.)............... ..... 13 Total support. (Add lines 9, 1 Oc, 11 and 12.)......... ..... 14 First five years. If the Form 990 is for the organization's first, second, third, fourth, or fifth lax year as a section 501(c)(3) n organization check this box and stop here .. .......... ............. ........ ...................................... I Section C. Computation of Public Support Percentage 15 Public support percentage for 2014(line 8, column (f) divided by line 13, column (f)). ..... .................... 15 16 Public support percentage from 2013 Schedule A Part 111 line 15............ .......................... ..... 16 Section D. Computation of Investment Income Percentage 17 Investment income percentage for 2014 (line 10c, column (f) divided by line 13, column (0)........ ........... 17 g 18 Investment income percentage from 2013 Schedule A, Part III, line 17............... .................... .... 16 19a 33-113%support tests—2014. If the organization did not check the box on line 14, and line 15 is more than 33.1/3%, and line 17 11is not more than 33-1l3%, check this box and stop here. The organization qualifies as a publicly supported organization........... Id 33-113%support tests—2013.If the organization did not check a box an line 14 or line 19a,and line 16 is more than 33.113%, and line 18 is not more than 33 1l3%, check this box and stop here.The organization qualifies as a publicly supported organization.... 20 Private foundation. If the organization did not check a box on line 14, 19a, or 19b, check this box and see instructions............ gpA TEEAeaeR 07117114 Schedule A(Form 990 or 990 EZ)2014 Schedule A(Form 990 or 990.1 2014 DESERT AIDS PROJECT INC. 33-0068583 Page 4 Part IV' Supporting Organizations (Complete only if you checked a box on line 11 of Part I. If you checked I I of Part I, complete Sections A and B. If you checked 11 b of Part I, complete Sections A and C. If you checked 11c of Part I, complete Sections A, D, and E. If you checked 11 d of Part I, complete Sections A and D, and complete Part V.) Section A.All Supporting Organizations Yes No 1 Are all of the organization's supported organizations listed by name in the organization's governing documents?if'No,'describe in Part VI how the supported organizations are designated. If designated b class or pp g g y purpose, describe the designation. If historic and continuing relationship, explain.............. ................ ..... 7 :1 2 Did the organization have any supported organization that does not have an IRS determination of status under section a r 509(a)(1) or (2)? if'Yes,'explain in Part Vl how the organization determined that the supported organization was a '� _�`• 'r) described in section 509(a)(1)or(2)...... .. ...... .... .............. .......................................... 2 3 a Did the organization have a supported organization described in section 501(c)(4), (5), or(6)? If'Yes,'answer(b) - and(c) below........ ................... ......... ................... ................................... ... ...... . 3a b Did the organization confirm that each supported organization qualified under section 501(c)(4), (5), or (6) and satisfied the public support tests under section 509(a)(2)? If'Yes,'describe in Part Vl when and how the organization ' made the determination............................ ..... ............ ... ......... ................... 36 c Did the organization ensure that all support to such organizations was used exclusively for section 170(c)(2)(B) purposes? If'Yes,'explain in Part Vl what controls the organization put in place to ensure such use........ ......... 3c ?; 4a Was any supported organization not organized in the United States ('foreign supported organization')? If'Yes'and if you checked I Is or 11 b in Part 1, answer(b)and(c)below... ..... .. ......... ............ ......... ............ . 4a b Did the organization have ultimate control and discretion in deciding whether to make grants to the foreign supported organization? if'Yes,'describe in Part Vl how the organization had such control and discretion despite being controlled [q or supervised by or in connection with its supported organizations................................................... 4b c Did the organization support any foreign supported organization that does not have an IRS determination under sections 501(c)(3) and 509(a)(1)or (2)? If'Yes.'explain in Part VI what controls the organization used to ensure that - all support to the foreign supported organization was used exclusively for section 170(c)(2)(8)purposes............... 4c 5 a Did the organization add,substitute, or remove any supported organizations during the tax year? If'Yes,'answer(b) 'd and(c)below(if applicable).Also,provide detail in Part W,, including(i) the names and EIN numbers of the supported ' u organizations added, substituted, or removed, (ir) the reasons for each such action, (iii) the authority under the 3,3 organization's organizing document authorizing such action, and(tv) how the action was accomplished(such as by amendment to the organizing document).............................................................. ... .......... Sa b Type I or Type II only.Was any added or substituted supported organization part of a class already designated in the :.: organizations organizing document?......_................... ....... ............................................. 5b c Substitutions only.Was the substitution the result of an event beyond the organization's control?..................... Sc 6 Did the organization provide support (whether in the form of grants or the provision of services or facilities) to anyone other than(a) its supported organizations; (b)individuals that are part of the charitable class benefited by one or more of its supported organizations;or(c)other supporting organizations that also support or benefit one or more of the filing organization's supported organizations? If'Yes,'provide detail in Part Vl................... .... ... .......... 6 7 Did the organization provide a grant, loan, compensation, or other similar payment to a substantial contributor (defined in IRC 4958(c)(3)(C)), a family member of a substantial contributor, or a 35-percent controlled entity with regard to a substantial contributor? If 'Yes,'complete Part I of Schedule L (Form 990).............. ...... ............ 7 8 Did the organization make a loan to a disqualified person (as defined in section 4958) not described in line 7? If'Yes,' -' complete PartI of Schedule L (Form 990)..... ....... .......... .. ...... ......... ........ ..... 8 9a Was the organization controlled directly or indirectly at any time during line lax year by one or more disqualified persons as defined in section 4946 (other than foundation managers and organizations described in section 509(a)(1) or(2))? '+ If'Yes,'provide detail in Part VI......._.................................................... ......... ............. 9a b Did one or more disqualified persons (as defined in line 9(a)) hold a controlling interest in any entity in which the supporting organization had an interest? If'Yes,'provide detail in Part V1......... .. 9b c Did a disqualified person (as defined in line 9(a))have an ownership interest in,or derive any personal benefit from, assets in which the supporting organization also had an interest? If''Yes,'provide detail in Part VI,... ................. 9c 10 a Was the organization subject to the excess business holdings rules of IRC 4943 because of IRC 4943 g certain Type II supporting g (f) rgani at o 7 yp .porting organizations, and all Type III .... ......non-functionally integrated supporting organizations.. .. Yes,' - -- answer(b)below................................... ........... ....... .......... .... ..........................._.. 10a „y b Did the organization, have any excess business holdings in the tax year? (Use Schedule C. Form 4720, to determine - - - whether the organization had excess business holdings),..... ...... ....... 10b BAA TEeneaoa� mnnw Schedule A(Form 990 or 990 EZ)2014 Schedule A(Form 990 or 9912014 DESERT AIDS PROJECT INC. 33-0068583 Pages FP—aR-I—V-1 Supporting Organizations continued Yes No— ll Has the organization accepted a gift or contribution from any of the following persons? a A person who directly or indirectly controls, either alone or together with persons described in(b) and(c) below,the governing body of a supported organization?............... ........................................................ Ila b A family member of a person described in (a) above?......................... ..... ..................... ............ 11b c A 35% controlled entity of a person described in (a) or (b) above? If'Yes'to a, b, or c, provide detail in Part VI... .... 11c Section B. Type I Supporting Organizations Yes No 1 Did the directors, trustees,or membership of one or more supported organizations have the power to regularly appoint - or elect at least a majority of the organization's directors or trustees at all times during the tax year? If'No,'describe in Part VI how the supported organization(s) effectively operated, supervised, or controlled the organization's activities. If the organization had more than one supported organization, describe how the powers to appoint and/or remove directors or trustees were allocated among the supported organizations and what conditions or restrictions, it any, - applied to such powers during the fax year......................................................................... 1 2 Did the organization operate for the benefit of any supported organization other than the supported organization(s) ± v that operated, supervised, or controlled the supporting organization? 1f'Yes,'explain in Part VI how providing such , benefit carried out the purposes of the supported organizations) that operated, supervised, or controlled the supporting organization.................. .............. ... ............ ....................... 2 Section C. Type II Supporting Organizations Yes No 1 Were a majority of the organization's directors or trustees during the tax year also a majority of the directors or trustees of each of the organization's supported organization(s)? If'Nc,'describe in Part VI how control or management of the -- .. -- supporting organization was vested in the same persons that controlled or managed the supported organization(s)..... 1 Section D. All Type III Supporting Organizations Yes No 1 Did the organization provide to each of its supported organizations, by the last day of the fifth month of the organ ization's tax year, (1) a written notice describing the type and amount of support provided during the prior tax rc year, (2) a copy of the Form 990 that was most recently filed as of the date of notification, and (3)copies of the organization's governing documents in effect on the date of notification, to the extent not previously provided?......... 1 ' c ; 2 Were any of the organization's officers, directors, or trustees either(i) appointed or elected by the supported h si organizations) or (n) serving on the governing body of a supported organization? 1f'No,'explain in Part VI how the organization maintained a close and continuous working relationship with the supported organization(s)............ 2 # ' 3 By reason of the relationship described in (2), did the organization's supported organizations have a significant voice in the organization's investment policies and in directing the use of the organization's income or assets at n$st 3 all times during the tax year? If'Yes,'describe in Part V1 the role the organization's supported organizations played inthis regard......._ .............._............................. .. ...........I..... .. ................ .......... 3 Section E. Type III Functionally-Integrated Supporting Organizations 1 Check the box next to the method that the organization used to satisfy the Integral Part rest during the year(see instructions): a ❑ The organization satisfied the Activities Test. Complete line 2 below. b The organization is the parent of each of its supported organizations. Complete line 3 below. c The organization supported a governmental entity. Describe in Part VI how you supported a government entity(see instructions). 2 Activities Test. Answer(a)and(b)below. Yes No a Did substantially all of the organization's activities during the tax year directly further the exempt purposes of the supported organization(s)to which the organization was responsive? if'Yes,'then in Part W identify those supported organizations and explain how these activities directly furthered their exempt purposes, how the organization was responsive to those supported organizations, and how the organization determined that these activities constituted ' substantially all of its activities......................... ............................ ............................... 2a to Did the activities described in (a) constitute activities that, but for the organization's involvement, one or more of { rr- the organization's supported organization(s)would have been engaged in? if'Yes,'explain in Part Vl the reasons for the organization's position that its supported organization(s) would have engaged in these activities but for the organization's involvement.................................... .................................................... 2b —777 3 Parent of Supported Organizations. Answer(a)and(b)below. T a Did the organization have the power to regularly appoint or elect a majority of the officers, directors, or trustees ofeach of the supported organizations? Provide details in Part VI............. ......................................... 3a b Did the organization exercise a substantial degree of direction over the policies, programs, and activities of each of its supported organizations? If'Yes,'describe in Part VI the role played by the organization in this regard................. 36 SAA Ti 07ne114 Schedule A(Form 990 or 9912014 Schedule A(Form 990 or 990-En 2014 DESERT AIDS PROJECT, INC. 33-0068583 Page 6 Fll Type III Non-Functionally Integrated 509(aX3)Supporting Organizations 1 D Check here if the orgganization satisfied the Integral Part Test as a qualifying trust on November 20, 1970. See instructions.All other Type III non. unctionally integrated supporting organizations must complete Sections A through E. rent Section A — Adjusted Net Income (A)Prior Year (e)(optional Year ) 1 Net short-term capital gain................... .......... ....... .................. 1 2 Recoveries of prior-year distributions... ...... ............................ ....... 2 3 Other gross income (see instructions)....... ...................I...............,. 3 4 Add lines I through 3............ ..._..... ................................... .. 4 5 Depreciation and depletion....... ............................ ................... 5 6 Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation,or maintenance of property held for production of income (see instructions) ...... ..... ... .......................... 6 7 Other expenses (see instructions)...,,..._....... ......... ..... ................ 7 8 Adjusted Net Income (subtract lines 5, 6 and 7 from line 4).. ..................... 8 (A) Prior Year (B)Current Year Section 8 — Minimum Asset Amount (optional) 1 Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): a Average monthly value of securities........ .. ............ ..... .................. la b Average monthly cash balances.............. ..........I. ..... ................., I c Fair market value of other nomexempbuse assets....... .. ....................... 1c of Total (add lines la, lb, and lc)........ ..• 1d e Discount claimed for blockage or other i factors (explain in detail in Part VI): r a 2 Acquisition indebtedness applicable to non-exempt-use assets............. ....... 2 3 Subtract line 2 from line Id........... ........... ........I.............. ....... 3 4 Cash deemed held for exempt use. Enter 1-1l2%of line 3 (for greater amount,. see instructions).................................. ......... ..................... 4 5 Net value of non-exempt-use assets (subtract line 4 from line 3)................... 5 6 Multiply line 5 by .035....................... ........ ............._............ 6 7 Recoveries of prior-year distributions.......................................... .. 7 8 Minimum Asset Amount(add line 7 to line 6). ............ ..... .................. 8 Section C — Distributable Amount Current Year 1 Adjusted net income for prior year (from Section A, line 8, Column A)........... 1 i- 2 Enter 85%of line 1. ...... .... _....... .......... .... ...... ........... 2 .i ... r ;•_ 3 Minimum asset amount for prior year (from Section B, line 8, Column A) . ........ 3 4 Enter greater of line 2 or line 3. ........ .......... 4 P ' 5 Income tax imposed in prior year ........ .... .... ..... ........ 5 - 6 Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions)........ .. ...... .. ...... ... ... 6 .. 7 Check here if the current year is the organization's first as a non-functionally-integrated Type III supporting organization (see instructions). BAA Schedule A(Form 990 or 990.EZ)2014 TEEA04061_ 071]8114 Schedule A(Form 990 or 990-EZ)2014 DESERT AIDS PROJECT, INC. 33-0068583 Page 7 PartV Type III Non-Functional) Integrated 50 a 3 Supporting Organizations continued Section D — Distributions Current Year 1 Amounts paid to supported organizations to accomplish exempt purposes................... .. ............... .. 2 Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity............ .... ...... 3 Administrative expenses paid to accomplish exempt purposes of supported organizations 4 Amounts paid to acquire exempt-use assets,.................. ........ .. ..... ............................... 5 Qualified set-aside amounts (prior IRS approval required)... .. .............................. ................. 6 Other distributions(describe in Part VI). See instructions.................................. .............. ..... 7 Total annual distributions.Add lines 1 through 6...................... ........... ........................ ..... 0 Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions........ .........._.............................. .. ............................ 9 Distributable amount for 2014 from Section C, line 6..... ..................... .............. .............. .. 10 Line 8 amount divided by Line 9 amount.................................. ......... ......... ................. Section E — Distribution Allocations (see instructions) Excess Underdlstilbutlons Distr 11u)table Distributions Pre-2014 Amount for 2014 1 Distributable amount for 2014 from Section C, line 6... `•�" ';: .'` ' 2 Underdistributions, if any, for years prior to 2014(reasonable :'. • ,___ cause required—see inslrucllons)............. 3 Excess distributions carryover, if any, to 2014 :3 ` ? b cVi d • f`"`fan , �°x a e From 2013........ .......... .. . . :+. f Total of lines 3a through e...... ............... g Applied to underdistributions of prior years.. ....... 7' ', ` h Applied to 2014 distributable amount....... . t . 1 Carryover from 2009 not applied (see instructions)....... 'z ° r .?_'` s r •;j { °t, „Y:i:a="s4 J Remainder.Subtract lines 3g, 3h, and 3i from 3f................ 4 Distributions for 2014 from Section D, ' , -- line 7: a Applied to underdistributions of prior years.. ......... ,• P '" " ` L �n b Applied to 2014 distributable amount...... . .......... ... . '. c Remainder. Subtract lines 4a and 4b from 4.. ..... " _+ •.•<. 5 Remaining underdistributions for years prior to 2014, if any. Subtract lines 3g and 4a from line 2 (if amount greater than °• zero, see instructions)........ . ........ .......... 6 Remaining underdistributions for 2014. Subtract lines 3h and 4b from line 1 (if amount greater than zero, see instructions) 7 Excess distributions carryover to 2015. Add lines 3j and 4a. 8 Breakdown of line 7: a b c d Excess from 2013... 1 e Excess from 2014.. ............. . BAA Schedule: . or .Z• A(Form 990 or 990+EZ)2074 TEEAMR 1013M4 Schedule A(Form 990 or 990-EZ)2014 DESERT AIDS PROJECT INC. 33-0068583 Page 8 Part VI Supplemental Information. Provide the explanations required by Part II, line 10; Part II, line 17a or 17b; and Part III, line 12. Also complete this part for any additional information. (See instructions). PART II, LINE 10 - OTHER INCOME NATURE AND SOURCE 2014 2013 2012 2011 2010 MISCELLANEOUS INCOME $ 7 001. $ 7, 906. $ 3,570. $ 4, 175. $ 2 831 . TOTAL 7, 001. $ 7, 906. 3,570. $ 4, 175. SAA Schedule A(Form 990 or 990-EZ)2014 TEEA0408L 0808114 SCHEDULED Supplemental Financial Statements OW No.1545-0047 (Form 990) rt lComplete if the organization answered'Yes,'to Form 990, 2014 PaV,lines 6,7,8,9,10,11a 11b,tic,11d,11e,11f,12a,or12b. nmenc or the Trcasnry ' Attac)t to Form 990. 'Open oepa to Publlc -' Internal Revenue Service Information about Schedule D(Form 990)and its instructions is at www.irs.gov1Form990. Ins eetlon Name or t a organ zalmn Emp oyor dmbhcatlon number DESERT AIDS PROJECT, INC. 33-0068583 pat{t< " Organizations Maintaining Donor Advised Funds or ter imi ar Funds or Accounts. Complete if the organization answered 'Yes' to Form 990, Part IV, line 6. (a)Donor advised funds (b)Funds and other accounts 1 Total number at end of year...t' ear..... 2 Aggregate value of contributions to(during year)....... 3 Aggregatevalue of grants from(during year).......... 4 Aggregate value at end of year.. ........... 5 Did the organization inform all donors and donor advisors in writing that the assets held in donor advised funds are the organization's property, subject to the organization's exclusive legal control?........................... Yes No 6 Did the organization inform all grantees, donors, and donor advisors in writing that grant funds can be used only for charitable purposes and not for the benefit of the donor or donor advisor, or for any other purpose conferring impermissible private benefit?. .............. ..... ....... ............................................... .... 7Yes No Part If J Conservation Easements. Complete if the organization answered 'Yes' to Form 990, Part IV, line 7. 1 Purpose(s)of conservation easements held by the organization (check all that apply). Preservation of land for public use (e.g., recreation or education) BPreservation of a historically important land area Protection of natural habitat Preservation of a certified historic structure Preservation of open space 2 Complete lines 2a through 2d if the organization held a qualified conservation contribution in the form of a conservation easement on the last day of the tax year. Held at the End of the Tax Year a Total number of conservation easements................................................... 2a b Total acreage restricted by conservation easements................. ........................ 2b c Number of conservation easements on a certified historic structure included in (a)............. 2c d Number of conservation easements included in (c) acquired after 8/17/06, and not on a historic structure listed in the National Register. ...... .. ....... ................................... 2 d 3 Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during the tax year � 4 Number of states where property subject to conservation easement is located � 5 Does the organization have a written policy regarding the periodic monitoring, inspection, handling of violations, and enforcement of the conservation easements it holds?..................................................... n Yes n No 6 Staff and volunteer hours devoted to monitoring, inspecting,and enforcing conservation easements during the year 7 Amount of expenses incurred in monitoring, inspecting, and enforcing conservation easements during the year 8 Does each conservation easement reported on line 2(d)above satisfy the requirements of section 170(h)(4)(B)(i) and section 170(h)(4)(6)(ii)2........ ........ ......... .............. .............. ................... ....... 11 Yes No 9 In Part XIII, describe how the organization reports conservation easements in its revenue and expense statement, and balance sheet,and include, if applicable, the text of the footnote to the organization's financial statements that describes the organization's accounting for conservation easements. Part III Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets. Complete if the organization answered 'Yes' to Form 990, Part IV, line 8. 1 a If the organization elected,as permitted under SFAS 116(ASC 958), not to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service,provide, in Part XIII, the text of the footnote to its financial statements that describes these items. b If the organization elected, as permitted under SFAS 116 (ASC 958), to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition,education, or research in furtherance of public service,provide the following amounts relating to these items: (i) Revenue included in Form 990, Part VIII, line 1 ............................................ ....... .. i"$ (Ii) Assets included in Form 990, Part X........... .......... ........... ... .............................I . 1"$ 233, 556. 2 If the organization received or held works of art,historical treasures, or other similar assets for financial gain,provide the following amounts required to be reported under SFAS 116 (ASC 958) relating to these items: a Revenue included in Form 990, Part VIII, line 1........................................... ........... .... . $ to Assets included in Form 990, Part X. ........ ...................................... .. ...... .. ........... $ 9AA For Paperwork Reduction Act Notice,see the Instructions for Form 990. TEE 33011 10128114 Schedule D(Form 990) 2014 Schedule D (Form 990) 2014 DESERT AIDS PROJECT, INC. 33-0068583 Page 2 Part III': Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued) 3 Using the organization's acquisition, accession, and other records, check any of the following that are a significant use of its collection items (check all that apply): a F){ Public exhibition d B Loan or exchange programs b Scholarly research a Other c Preservation for future generations 4 Provide a description of the organization's collections and explain how they further the organization's exempt purpose in Part XlIL SEE PART XIII 5 During the year, did the organization solicit or receive donations of art, historical treasures, or other similar assets to be sold to raise funds rather than to be maintained as part of the organization's collection?.................... ❑Yes ZNo (Part IV I Escrow and Custodial Arrangements. Complete if the organization answered 'Yes' to Form 990, Part IV, line 9, or reported an amount on Form 990, Part X, line 21. 1 a Is the organization an agent, trustee, custodian, or other intermediary for contributions or other assets not included onForm 990, Part X?......................................... .............. ... ........... .. ............. ... ❑Yes No b If'Yes,' explain the arrangement in Part XIII and complete the following table: Amount cBeginning balance.... ........................................................... ..........E d Additions during the year....... ............................................... ............. e Distributions during the year....._.... ........................................ .............f Ending balance................... ................................................1........ 2a Did the organization include an amount on Form 990, Part X, line 21, for escrow or custodial account liability?.... Yes No b If 'Yes,' explain the arrangement in Part XIII. Check here if the explanation has been provided in Part XIII..................... Part V: I Endowment Funds. Cominlete if the or- anization answered 'Yes' to For 990 Part IV line 10. (a)Current year (b)Prior year (c)Two years back (d)Three years back (a)Four years back 1 a Beginning of year balance..... g 076,293. 5, 940,212. 2,155 840. 2 O58 232. 1, 670, 819. b Contributions.................. 1,000,000, 1, 607,562. 3, 581, 458 . 37,159. 358 233. C Net investment earnings, gains, and losses.................... 151, 722 . 582,129. 228, 852. 84, 338. 31,523. d Grants or scholarships....... .. e Other expenditures for facilities and programs..... ............ 0. f Administrative expenses.,.. .. 67 462. 53 610. 25, 93B. 23 8B9. 2,343. gEnd of year balance........... 9, 160, 553. 8 076,293. 5 940 212. 2 155 840. 2, 058, 232. 2 Provide the estimated percentage of the current year end balance (line Ig, column (a)) held as: a Board designated or quasi-endowment 100.00 % b Permanent endowment - % c Temporarily restricted endowment % The percentages in lines 2a, 2b, and 2c should equal 100%. 3 a Are there endowment funds not in the possession of the organization that are held and administered for the organization by: 93bi (i) unrelated organizations....�......... ..................... ... ....... .......... ..................... .......(it) related organizations.......................................................................................b If'Yes'to 3a(ii), are the related organizations listed as required on Schedule R?................................... 4 Describe in Part XIII the intended uses of the organization's endowment funds. Part VI Land, Buildings, and Equipment. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11 a. See Form 990, Part X, line 10, Description of property (a)Cost or other basis (b)Cost or other (c)Accumulated (d)Book value (investment) h�asis (other) depreciation 1 a Land.... .......... ........ ......... 590 288 . � . :.._..,, :ry. 590 288 . bBuildings........ ................ ....... .... 2,350, 914. 2,350, 914. c Leasehold improvements...... ... .. ......... 6,028, 389. 6,028, 389. dEquipment............ ..... ..... .. ......... 1 495 600, 1,495, 600. e Other,.. __,.,,.... ..... _ ............ 168 954 . 5 159 697 . -4 990 743. Total.Add lines 1 a through le. (Column (d)must equal Form 990, Part X, column (B), line IOc.)......... ..... ...... 5 479 448 . BAA Schedule D (Form 990) 2014 MEA3302L 08125/14 Schedule D (Form 990) 2014 DESERT AIDS PROJECT INC. 33-0068583 Page 3 Part VII Investments — Other Securities. N/A Complete if the organization answered 'Yes' to Form 990, Part IV line 11 b. See Form 990, Part X. line 12. (a)Description of secudty or category(including name of security) (b)Book value (c)Method of valuation:Cost or end-of year market value (1) Financial derivatives. ....,.... ................ ...... (2) Closely-held equity interests ................ ......... (3) Other (A) ( ---------------------- ---------------------------- B) ---------------------------- (C) ---------------------------- (D) ----------------------- ----- (E) ---- --------------- (F) ________ ____________ (G) ____ __________________ (H) ---- ------- (I) __ Total.(Column(b)must equal Form 990,Part X,column(F)line I2)... Part VIII I Investments — Program Related. N/A Com pi if the or anization answered 'Yes' to Form 990, Part IV, line 1 1 c. See Form 990, Part X, line 13, (a)Description of investment type (b)Book value (c)Method of valuation: Cost or end-of year market value (1) (2) 3) (4) (5) (6) (7) (8) (9) (10) Total. Column b must equal Form 990, Part X, column F line 13. .. - Part IX`j Other Assets. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11 d. See Form 990, Part X, line 15. a Description b Book value MART COLLECTION 233 556. (2) CHARITABLE REMAINDER TRUSTS RECEIVABLE 190 019. (3) DEPOSITS AND OTHER 73,532. (4) INVESTMENT - INSURANCE POLICY 270,216. (5) REEIVABLE FROM OTHER FUNDS 947 295. (6) (7) (8) (9) (10) Total. (Column(b)must equal Form 990, Part X, column (S), fine 15.)................. ........................... 1,714, 618. PartX I Other Liabilities. Com lete if the or anization answered 'Yes' to Form 990, Part IV, line I le or 11f. See Form 990, Part X line 25 (a)Description of liability (b)Book value (1) Federal income taxes (2) PAYABLE TO OTHER FUNDS 947 295. . (3) RELATED PARTY PAYABLE 24 B86 4 (5) d L nr ai (6) r� (7) (9) (10) Total.(Column(b)must equal Form 990,Part X,column(F)fine 25.)...... 972, 181. 2.Liability far uncertain tax positions.In Part%III,provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FIN 48(ASC 740).Check here if the text of the footnote has been provided in Part XIII.............. ..... .. .................... ........ ... ❑ BAA TEEA3303L 0e125n4 Schedule 0 (Form ) Schedule D (Form 990) 2014 DESERT AIDS PROJECT, INC. 33-0068583 Page 4 PartXl>'' Reconciliation of Revenue per Audited Financial Statements With Revenue per Return. Complete if the organization answered 'Yes' to Form 990, Part IV, line 12a. 1 Total revenue, gains, and other support per audited financial statements................ .................. 1 26, 323, 954 . 2 Amounts included on line 1 but not on Form 990, Part VIII, line 12: a Net unrealized gains (losses) on investments. . ......_. ................. 2a —231, 749. , b Donated services and use of facilities.. ..... .......... .................. 2 b "'. c Recoveries of prior year grants............ ... ............................... 2 d Other(Describe in Part XIII J..SEE PART XIII 2dJ 1, 134, 464. , e Add lines 2a through 2d........ ............................................ .................. .......... 2e 902, 720. 3 Subtract line 2e From line 7..... ......... ........... ..,.................... ... ............. ..... 3 25, 421 234. 4 Amounts included on Form 990, Part VIII, line 12, but not on line 1: a Investment expenses not included on Form 990, Part VIII, line 7h......... .... I 4 a .,:. bOther (Describe in Part XIII.)................... ... .......................... I 4b cAdd lines 4a and 4b.................. ......... ... ........... ..................... ... ........... ........ 4 c 5 Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part 1, line 12.)............................ 5 25, 421, 234. Part Xllt, Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete if the organization answered 'Yes' to Form 990, Part IV, line 12a. 1 Total expenses and losses per audited financial statements............................................... 1 24, 607,542. 2 Amounts included on line 1 but not on Form 990, Part IX, line 25: a Donated services and use of facilities......... ........ ................. 2a � b Prior year adjustments.......... ......... ..... .... ................ 2 b c Other losses...... . ......... .......... ......... .. .. ...I ........ 2 c :' SEE PART XIII d Other (Describe in Part XIII).... ....... ........ ................ 2d 1, 134, 464. e Add lines 2a through 2d... ..... .............................. ............................... ............ 2e 1, 134,464. 3 Subtract line 2e from line 1..................... ................................... ...................... 3 23 473 078. 4 Amounts included on Form 990, Part IX, line 25, but not on line a Investment expenses not included on Form 990, Part VIII, fine 7b............. 4a b Other (Describe in Part XIII.)................ .......... ................. I 4b cAdd lines 4a and 4b............ ................... .................................................... 4c 5 Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part i, line 18.)............................ 5 23, 473,078. PartXlll I Supplemental Information. Provide the descriptions required for Part II, lines 3, 5, and 9; Part III, lines 1 a and 4; Part IV, lines 1 b and 21b; Part V, line 4; Part X, line 2; Part XI, lines 2d and 4b; and Part All, lines 2d and 4b. Also complete this part to provide any additional information. PART III, LINE 4• DESCRIPTION OF ORGANIZATION COLLECTIONS &HOW FURTHERS EXEMPT PURPOSE THE ARTWORK CONSISTS MOSTLY OF PAINTINGS THAT ARE DISPLAYED ON THE ORGANIZATION'S PREMISES. THE DONATED ART WORK IS EXHIBITED INTERNALLY FOR A MINIMUM PERIOD OF 3 YEARS AT WHICH TIME THE ORGANIZATION MAY DECIDE TO SELL IT OR KEEP IT ON DISPLAY. SOME OF THE ART WORK MAY BE USED AS AUCTION ITEMS AT THE VARIOUS FUNDRAISERS. THE ARTWORK FURTHERS THE ORGANIZATIONS EXEMPT PURPOSE BY PROVIDING A PLEASANT ENVIRONMENT IN WHICH TO PROVIDE SERVICES TO CLIENTS AND THE COMMUNITY. IF/WHEN THE ART WORK IS SOLD THE FUNDS ARE USED TO SUPPORT THE ORGANIZATIONS OPERATIONS OR THE PURPOSE 8AA Schedule D (Form 990) 2014 =A33o 1e12e114 Schedule D (Form 990)2014 DESERT AIDS PROJECT, INC. 33-0068583 Page 5 Part Xllld I Supplemental Information (continued) PART III, LINE 4• DESCRIPTION OF ORGANIZATION COLLECTIONS&HOW FURTHERS EXEMPT PURPOSE(C DESIGNATED BY THE DONOR. SCHEDULE D, PART XI, LINE 2D OTHER REVENUE INCLUDED IN FIS BUT NOT INCLUDED ON FORM 990 EXPENSES IN SPECIAL EVENTS............................. ..................... ..... .......... $ 1 134 464. TOTAL 1, 134, 464. SCHEDULE D, PART XII, LINE 2D OTHER EXPENSES AND LOSSES PER AUDITED F/S EXPENSES IN SPECIAL EVENTS......... ..... ..... ... . ... ..................... .. .......... ... S 1 134 464 . 69 .TOTAL 1, 134,4 BAA TEEA3305L 08)25114 Schedule D(Farm 990)2014 Supplemental Information Regarding Fundraising or Gaming Activities OMB Na.1545OW SCHEDULE G PP g g g (Form 990 or 990-EZ) Complete if the organization answered'Yes'to Form 990,Part IV, lines 17,lA,or 19,or it the 2014 organization entered more than$15,000 on Form 990-EZ,line 6a. Attach to Form 990 or Form 990-EZ. Open to Public Department of the Treasury Ins on Internal Revenue Service Information about Schedule G(Form 990 or 9901 and its instructions is at ws Jrs.govyform990. Name M the uganizatian Employer Identification number DESERT AIDS PROJECT, INC. 33-0068583 0Part Fundraising Activities.Complete if the organization answered 'Yes' to Form 990, Part IV, line 17. I Form 990.EZ filers are not required to complete this part. 1 Indicate whether the organization raised funds through any of the following activities. Check all that apply. a Mail solicitations e 0 Solicitation of non-government grants b ❑ Internet and email solicitations f Solicitation of government grants c Phone solicitations g ❑Special fundraising events of ❑ In-person solicitations 2 a Did the organization have a written or oral agreement with any individual(including officers,directors, trustees or key employees listed in Form 990,Part VII) or entity in connection with professional fundraising services?............. ..... Yes X�No b If'Yes,' list the ten highest paid individuals or entities(fundraisers)pursuant to agreements under which the fundraiser is to be compensated at least $5,000 by the organization. (i)Name and address of individual (II)Activity (iii)Did fundraiser (Iv)Gross receipts (v)Amount paid to (vi)Amount paid to or entity(fundraiser) have custody or control from activity (or retained by) (or retained by) of contributions? fundraiser listed in organization column(1) Yes No 1 2 3 4 5 6 7 8 9 10 Total....._.. ...... ........................................ ........' 0. List a states in which the organization Is registers or licensed to so tcit contributions or has been notified It Is exempt from registration or licensing. ----------------------------------------------------------------- ----------------------------------------------------------------- ----------------------------------------------------------------- ----------------------------------------------------------------- ----------------------------------------------------------------- ----------------------------------------------------------------- ----------------------------------------------------------------- ----------------------------------------------------------------- ----------------------------------------------------------------- ----------------------------------------------------------------- ----------------------------------------------------------------- ----------------------------------------------------------------- SAA For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ. Schedule G(Form 990 or 990-EZ)2014 TEEAs1o1L 09/16114 Schedule G (Farm 990 or 990-EZ) 2014 DESERT AIDS PROJECT, INC. 33-0068583 Page 2 Part lij Fundraising Events. Complete if the organization answered 'Yes' to Form 990, Part IV, line 18, or reported more than $15,000 of fundraising event contributions and gross income on Form 990-EZ, lines 1 and 6b. List events with gross receipts greater than $5,000. (a)Event 41 (b)Event#2 (c)Other events (d)Total events S CHASE GALA AIDS WALK 5 (add column((a) through column(c)) a (event lYPe) (event lYPe) (total numbeq E v A 1 Gross receipts..............__....... 1,168 454 . 334 448. 468,169. 1, 971,071. u E 2 Less: Contributions....., 871, 449. 334 448. 232,703. 1, 438,600, 3 Gross income (line 1 minus line 2)...... 297 005, 235,466, 532, 471. 4 Cash prizes........................... 5 Noncash prizes........................ 0 a 6 Rent/facility costs........ ............. 208 167 . 16 999. 225 166. E T 7 Food and beverages................... 8, 944 . 8,944. E x 8 Entertainment.... 909, 637 . 8, 365. 418 002, P ................. .... E 5 9 Other direct expenses.. ......... ....... 258 655. 86 667. 137 031 . 482 353. E s 10 Direct expense summary. Add lines 4 through 9 in column (d). ..... ........... ......................... 1, 134,465. 11 Net income summary. Subtract line 10 from line 3, column (d)........................................_. 1` -601 994. Part III Gaming. Complete if the organization answered 'Yes' to Form 990, Part IV, line 19, or reported more than $15,000 on Form 990-EZ, line 6a. a (a)Bingo (b)Pull tabs/Instant (c)Other gaming (d)Total gaming hingolprogressive (add column(a) y bingo through column(c)) E N U E 1 Gross revenue......................... 2 Cash prizes.................... ....... E 0 X i P 3 Noncash prizes.. E C s s r E 4 Rent/facility costs..... ................ s 5 Other direct expenses............... .. as a Yes % Yes % 6 Volunteerlabor ......... ....... .. No No No 7 Direct expense summary, Add lines 2 through 5 in column (d). ......... ........................ ......... 8 Net gaming income summary. Subtract line 7 from line 1, column (d)...... .............................. 9 Enter the slate(s) in which the organization conducts gaming activities: a Is the organization licensed to conduct gaming activities in each of these states?................ ............ ...... ❑Yes No b If 'No,' explain: _______ ________________________________ _____ 10a Were any of the organization's gaming licenses revoked, suspended or terminated during the tax year?............. ❑Yes �No_ b If'Yes,' explain: ----------------------------------------------------------------- SAA TEEA3702L 09116/14 Schedule G (Form 990 or 990-EZ) 2014 Schedule G (Form 990 or 990-EZ) 2014 DESERT AIDS PROJECT, INC. 33-0068583 Page 3 11 Does the organization operate gaming activities with nonmembers?......................... .............. .... ... . Yes No 12 Is the organization a grantor, beneficiary or trustee of a trust or a member of a partnership or other entity formed to administer charitable gaming?............. ..... ... .. ..................... .... .................. .... ❑ Yes FINo 13 Indicate the percentage of gaming activity conducted in: a The organization's facility............................................................. .................. 13a $ b An outside facility................. ................................................. ....................I 13b $ 14 Enter the name and address of the person who prepares the organization's gaming/special events books and records: Name ------------------------------------------------------------- Address ----------------------------------------------------------- 15 a Does the organization have a contact with a third party from whom the organization receives gaming revenue?........ 0 Yes ❑No b If'Yes.'enter the amount of gaming revenue received by the organizations $ and the amount of gaming revenue retained by the third party- $ c If'Yes,'enter name and address of the third party: ----------- Name -------------------------------------------------- I Address ___________________________________________________________ 16 Gaming manager information: Name ------------------------------------------------------------- Gaming manager compensation - $ Description of services provided ________________________________________________ ❑ Oirectorlofficer ❑Employee ❑Independent contractor 17 Mandatory distributions a Is the organization required under state law to make charitable distributions from the gaming proceeds to retain the state gaming license? Yes F]No b Enter the amount of distributions required under stale law to be distributed to other exempt organizations or spent in the organization's own exempt activities during the lax year - $ Part IV -1 Supplemental Information. Provide the explanations required by Part I, line 2b, columns (iii) and (v), and Part III, lines 9, 9b, 10b, 15b, 15c, 16, and 17b, as applicable. Also provide any additional information (see instructions). BAA TEEA3703L 0911s14 Schedule G(Form 990 or 990-EZ)2014 SCHEDULE J Compensation Information OMB No.1545-004l (Form 990) For certain Officers,Directors,Trustees,Key Employees,and Highest Compensated Employees 2014 ► Complete if the organization answered'Yes'on Form 990,Part IV,line 23. ► Attach to Form 990. Depatlment o1 the Treasury ► Information about Schedule J(Form 990 and its instructions is Open to Public , Internal Revenue Service at wwwJrs.gov/form990. Inspection Name of the organization Employer Idenlllloaan number DESERT AIDS PROJECT INC. 33-0068583 Part I: Questions Regarding Compensation Yes No 1 a Check the appropriate box(es)if the organization provided any of the following to or for a person listed in Form 990,Part VII, Section A, 1ne la. Complete Part III to provide any relevant information regarding these items. First-class or charter travel Housing allowance or residence for personal use Travel for companions Payments for business use of personal residence Tax indemnification and gross-up payments Health or social club dues or initiation fees Discretionary spending account Personal services (e.g., maid, chauffeur,chef) 3 ' to If any of the boxes on line 1 a are checked, did the organization follow a written policy regarding payment or reimbursement or provision of ail of the expenses described above? If'No,'complete Part III to explain......... ........ 1 6 2 Did the organization require substantiation prior to reimbursing or allowing expenses incurred by all directors, trustees, and officers, including the CEOIExecutive Director, regarding the items checked in line la?............ ....... 2 3 Indicate which, if any,of the following the filing organization used to establish the compensation of the organization's - CEO/Executive Director. Check all that apply. Do not check any boxes for methods used by a related organization to ? establish compensation of the CEOIExecutive Director, but explain in Part III. QX Compensation committee []written employment contract Independent compensation consultant QX Compensation survey or study fi �X Form 990 of other organizations ❑X Approval by the board or compensation committee r 4 During the year, did any person listed in Form 990, Part VII, Section A, line is with respect to the filing organization ' or a related organization: a Receive a severance payment or change-of-control payment?....................... ................................ 4a X b Participate in, or receive payment from, a supplemental nonqualified retirement plan?....... .......................... 4b X c Participate in, or receive payment from, an equity-based compensation arrangement?.... ... .................... ..... 4c X If 'Yes' to any of lines 4a-c, list the persons and provide the applicable amounts for each item in Part III. 2 Onlysection 501 c 3 501 c 4,and 501 c 29 organizations must complete lines 5-9. ( X ) ( X ) ( X ) g P 5 For persons listed in Form 990, Part VII, Section A, line la, did the organization pay or accrue any compensation } contingent on the revenues of: aThe organization? ............. ............................. ..... ........_............ .......................... 5 a cX.; b Any related organization?... . ........_..................... ............................ ...................... 5 b X If 'Yes' to line 5a or 51b, describe in Part III. + "' Y� NI 6 For persons listed in Form 990, Part VII, Section A, line la, did the organization pay or accrue any compensation t•-`-` 7 contingent on the net earnings of: j aThe organization?................... ..................... ...._................................................... . .6.a X bAny related organization?............................ ...... ......................................................................................... 6 to X If 'Yes' to line 5a or 6b, describe in Part IIL .., 7 For persons listed in Form 990, Part VII, Section A, line la,did the organization provide any non-fixed payments not described in lines 5 and 6? If'Yes,' describe in Part III................. ............ ..... ............... 7 IX 8 Were any amounts reported in Form 990, Part VII, paid or accrued pursuant to a contract that was subject to the initial contract exception described in Regulations section 53.4958.4(a)(3)? If 'Yes,' describe in Part Ill.... .._... ....._......._........ .................._....,........._.._........._... 8 9 If 'Yes'to line 8,did the organization also follow the rebuttable presumption procedure described in Regulations section53.4958.6(c)?.. ............................................................................................ 9 BAA For Paperwork Reduction Act Notice,see the Instructions for Form 990. Schedule J (Form 990) 2014 TEEA4101L 10117114 Schedule J (Form 990) 2014 DESERT AIDS PROJECT, INC. 33-0068583 Paget Part q Officers, Directors,Trustees, Key Employees and Highest Compensated Employees Use duplicate copies if additional space is needed For each individual whose compensation must be reported in Schedule J, report compensation from the organization on row(i)and from related organizations,described in the instructions,on row (ii). Do not list any individuals that are not listed on Form 990. Part VII. Note.The sum of columns (e)(i)-(iii) for each listed individual must equal the total amount of Form 990, Part VII,Section A, line la, applicable column (D) and (E) amounts for that individual. (B)Breakdown of W-2 and/or 1099-MISC compensation (C)Retirement (D)Nontaxable (E)Total of (F)Compensation (A)Name and Title O Base 1 Bonus antl nit)omer and other benefits columns(B)(i)-(D) in colum(B) compensation Incentive reportable deferred reported as compeRsatian compensation compensation deferred in prior Form 990 DAVID BRINKMAN (i) - 356,521. 0________- 18--- 25, 921. 400,542. 0. 7 CEO Ci) 0. 0. 0. ------0. 0. ------� ------�- MARGARET SOH, DDS G) _ 255� 901. 0. 0. 11, 121. 8,419- 175,441. 0. 2 DENTIST (ii) 0. 0. 0. 0. 0. 0. 0. STEVEN SCHEIBEL 0) _ 230,952. 0. 0. 7, 858. 8,419. 247,229. 0. ---------------- ------- -------- --- ------ .3 MEDICAL DIRECTOR0. 0. 0. 0. 0. 0. 0. KARYNSUE ROSE-THOMAS 0) _ 136�774. 0. 0. 5, 519. ___ 51738. 150,031. 0. 4 DIR QUALITY HIT ---------------- ------- ------- -- - (it) 0. 0. 0. 0. 0. 0. 0. DAVID HERSH () _ 242,038. 0_______ 0. 16, 979. 1,759. 260,776. 0. ------ ----- ------ ------- -------- 6 DIR CLINICAL SVCS 60 0. 0. 0. 0. 0. 0. 0. (0 6 _____ __________ (1) 7 ________________ W 8 ---------- ----------------- --------- -------- 0)01) (1) 10 __-_-__ __ _-_-_ Q) () 12 __-__-_ ___ (1) (1) 14 (i) 15 --------- _____________ (i) 16 ----- ------------- BAA reeaa)ozL asnv)a Schedule J(Form 990)2014 Schedule J (Form 990) 2014 DESERT AIDS PROJECT, INC. 33-0068583 Page 3 Part III TSupplemental Information Provide the information, explanation, or descriptions required for Part I, lines 1 a, I b, 3, 4a, 4b, 4c, 5a, 5b, 6a, 6b, 7, and 8, and for Part II. Also complete this part for any additional information. BAA Schedule J(Form 990)2014 TE 103L 10)17114 SCHEDULE L Transactions With Interested Persons OMB No. 1545 OW (Form 990 or 990-EZ) . Complete if the organization answered'Yes'on Form 990,Part IV,line 25a,25b,26,27,28a, 2U14 2B4,or 28c,or Form 990•EZ, Part V,line 38a or 40b. Attach to Form 990 or Form 990-EZ. 0 2n To Department d the Treasury ' Information about Schedule L(Form or 990 990-EZ)and its instructions is Public jns Internal Revenue Serv,ce at wwwJrs.govRorm990. P� Name of the organization Emplayer Identification number DESERT AIDS PROJECT, INC. 33-0068583 Part F;:- Excess Benefit Transactions (section 501(c)(3), section 501(c)(4), and 501(c)(29) organizations only). Complete if the organization answered 'Yes' on Form 990. Part IV, line 25a or 25b, or Form 990 EZ, Part V, line 40b. (a)Name of disqualified person (b)Relationship between disqualified (c)Oescriplum of transaction (d)corrected? person and organization Yes No (2) (3) (4) (5) (6) 2 Enter the amount of tax incurred by the organization managers of disqualified persons during the year under section 4958..... ............. ..._........................................................... ...... ... �$ 3 Enter the amount of lax, if any, on line 2, above, reimbursed by the organization...... $........ .............. Part II` r Loans to and/or From Interested Persons. Complete if the organization answered 'Yes' on Form 990-EZ, Part V, line 38a or Form 990, Part IV, line 26;or if the organization reported an amount on Form 990, Part X, line 5, 6, or 22. (a)Name of interested person (h)Relationship (c)purpose (d)Loan to or (a)Orgnast in Balance due (g)In default? (h)Approved (I)written wti organization of loan from the principal amount by board or agreement? arganizalioi commute.? To From Yes No Yes No Yes No (2) (3) (4) (5) (6) m (8) (9) (10) Total. ..... . 777 .. .. .......... �$ Part III ' Grants or Assistance Benefiting Interested Persons. Complete if the organization answered 'Yes' on Form 990, Part IV, line 27. (a)Name of interested person us)Relationship between interested person (a)Amount of assistance (4)Type of assistance (a)Purpose of assistance and the organization (1) (2) (3) (4) (5) (6) m (8) (9) (10) SAA For Paperwork Reduction Act Notice,seethe Instructions for Form 990 or 990-EZ. Schedule L(Form 990 or 990-EZ) 2014 TEFA45011- 10113/14 Schedule L (Form 990 or 990-EZ)2014 DESERT AIDS PROJECT INC. 33-0068583 Page 2 Part IV Business Transactions Involving Interested Persons. Complete if the organization answered 'Yes'on Form 990, Part IV, line 28a, 28b,or 28c. (e)Name of interested person (b)Relationship between (c)Amoant of (d)Description of bansadion (v)S he,ing of interested person and the transaction organizations organization evenms? Yu No (1) KEVIN BASS SEE PART V 146, 903, SEE PART V X (2) JIM CASEY SEE PART V 200, 000. SEE PART V X (3) STEVE KAUFER SEE PART V 17, 587. SEE PART V X (4) (5) (6) m (8) (9) (10) PaR.V: Supplemental Information Provide additional information for responses t0 questions on Schedule L(see instructions). SUPPLEMENTAL INFORMATION KEVIN BASS BECAME A MEMBER OF THE BOARD OF DIRECTORS IN MAY 2012. HE IS A MEMBER OF PROFESSIONAL REGISTRY HOLDINGS, LLC. , DBA COACHELLA VALLEY HOME HEALTH. DURING THIS FISCAL YEAR DAP PAID $ 146, 903 FOR SERVICES OF COACHELLA VALLEY HOME HEALTH. JIM CASEY, A FORMER BOARD MEMBER HAS A FINANCIAL INTEREST IN "LIVE IT UP PRODUCTIONS,- DURING THIS FISCAL YEAR DAP PAID $ 200, 000 FOR SERVICES OF "LIVE IT UP PRODUCTIONS" . STEVE KAUFER IS A MEMBER OF THE BOARD OF DIRECTORS AND OWNER OF "MAXIMUM SECURITY" . DURING THIS FISCAL YEAR DAP PAID $ 17, 587 TO MAXIMUM SECURITY FOR INSTALLATION OF SECURITY EQUIPMENT. Schedule L(Form 990 or 990-EZ)2014 TEEA4501L 10113f14 SCHEDULE M Noncash Contributions OMB No.1545-0047 (Form 990) 2014 � Complete if the organizations answered'Yes' on Form 990,Part IV,lines 29 or 30. Attach to Form 990. Open To Public neparlmenl of the Treasury . Information about Schedule M(Form 990)and its instructions is at www.irs.govBorm990. , ,.Inspectloh :t H Internal Fevenue se,v,ce Name of the om.raation Employer ldentillutloo numher DESERT AIDS PROJECT INC. 33-0068583 Part I' Types of Property (a) (b) (c) (d) Check if Number of Noncash contribution Method of determining applicable contributions or amounts repported noncash contribution amounts items contributed on Form 990, Part Vill, line 1g 1 Art — Works of art............. ................ 2 Art — Historical treasures...................... 3 Art—Fractional interests...................... 4 Books and publications ...... .. 5 Clothing and household goods.. ....... a 3 602 094. THRFT STR VAL 6 Cars and other vehicles........................ 7 Boats and planes....... ....................... 8 Intellectual property............ ..... ........... 9 Securities—Publicly traded.... .............. . X 1 8 189 . CASH RECD ON SALE 10 Securities —Closely held stock. 11 Securities—Partnership, LLC,or trust interests. 12 Securities— Miscellaneous... .................. 13 Qualified conservation contribution — Historic structures............................. 14 Qualified conservation contribution — Other..... 15 Real estate —Residential... .. ......... ...... 16 Real estate —Commercial... .. ................ 17 Real estate —Other.......... .... .. ........... 18 Collectibles...................... ..... ........ 19 Food inventory..... ......... ..... ............. 20 Drugs and medical supplies.. .. 21 Taxidermy......... ......... .................. 22 Historical artifacts...... ....................... 23 Scientific specimens.... ..... ................ 24 Archeological artifacts......................... 25 Other (_ ) 26 Other ( ) 27 Other ► ( ---------------).... 28 Others ( --------------).... 29 Number of Forms 8283 received by the organization during the lax year for contributions for which the organization completed Form 8283, Part IV, Donee Acknowledgement.................. ... ... ......... 29 2 Yes No 30a During the year, did the organization receive by contribution any property reported in Part I, lines 1.28, that it must hold for at least three years from the dale of the initial contribution, and which is not required to be used for exempt purposes for the entire holding period?...._............................................... ..................... 300 X b It'Yes,' describe the arrangement in Part II. 31 Does the organization have a gift acceptance policy that requires the review of any nonstandard contributions?..... 31 X 32a Does the organization hire or use third parties or related organizations to solicit, process, or sell noncash contributions?......... ...................................... ................................. ......... 32a X b If'Yes,' describe in Part II. 33 If the organization did not report an amount in column(c)for a type of property for which column(a)is checked, describe in Part II. 7� T. - BAA For Paperwork Reduction Act Notice,see the Instructions for Form 990. Schedule M(Form 990) (2014) IEE 601L 05/29/14 Schedule M (Form 990) (2014) DESERT AIDS PROJECT, INC. 33-0068583 Page 2 Supplemental Information. Provide the information required by Part I, lines 30b, 32b, and 33, and whether the organization is reporting in Part I, column (b), the number of contributions, the number of items received, or a combination of both. Also complete this part for any additional information. SAA TEEA4602L 081M4 Schedule M (Form 990) (2014) SCHEDULED Supplemental Information to Form 990 or 990-EZ OMa No. 1545.0047 (Form 990 or 990-EZ) Complete to provide information for responses to specific questions on 2014 Form 990 or 990-EZ or to provide any additional information. Attach to Form 990 or 990-EZ. Open fo Public , a Department of me Treasury Information about Schedule O(Form 990 or 990-EZ)and its instructions is inspection imernai Revenue Sery cc at www.irs.godform990. Name of the organization Employeridenencadon number DESERT AIDS PROJECT INC. 33-0068583 SCHEDULE G PAGE 2 PART II LINE 11 D NET INCOME SUMMARY - NOTE: THE PART II SCHEDULE REDUCES THE TOTAL GROSS RECEIPTS BY THE CHARITABLE CONTRIBUTIONS ON LINE 2 OF THE SCHEDULE. THE REVENUE FROM THE DESERT AIDS PROJECT'S MAJOR FUNDRAISING EVENTS IS $ 1, 971,071 AND CONSISTS OF $1, 438, 600 DONATIONS AND $532, 471 OF OTHER INCOME, LESS EXPENSES OF $ 1, 134,465 FOR A NET REVENUE OF $836, 606. FOLLOWING ARE THE NET FIGURES FROM THE EVENTS AND INCLUDES THE DONATIONS AS WELL AS THE OTHER INCOME OF EACH. STEVE CHASE GALA - GROSS RECEIPTS $ 1, 168, 454 LESS EXPENSES OF $ 876,459 = NET REVENUE OF $ 291, 995 USED FOR OPERATIONS AND PROGRAMS. AIDS WALK - GROSS RECEIPTS $ 334, 448 LESS EXPENSES OF $ 86, 667 = NET REVENUE OF $ 247, 781 USED FOR OPERATIONS AND PROGRAMS. ALL OTHER FUNDRAISING EVENTS: COMBINED GROSS RECEIPTS $ 468, 169 LESS COMBINED EXPENSES OF $ 171,339 = NET REVENUE OF $ 296,830 USED FOR PROGRAMS AND OPERATIONS. FUNDRAISING EVENTS CONTRIBUTED A TOTAL OF $ 836, 606 TOWARDS THE PROGRAM SERVICE EXPENSE AND OPERATING EXPENSE OF DESERT AIDS PROJECT. FORM 990, PART III, LINE 1 - ORGANIZATION MISSION DESERT AIDS PROJECT, INC. (D.A.P. ) IS A NON-PROFIT ORGANIZATION THAT WAS FORMED IN 1984. UNTIL THERE'S A CURE, THE VISION OF DESERT AIDS PROJECT IS OF HEALTHY INDIVIDUALS, FAMILIES, AND COMMUNITIES DESPITE THE EXISTENCE OF HIV. TO BRING THIS VISION TO LIFE, THE MISSION OF DESERT AIDS PROJECT IS TO ENHANCE AND PROMOTE THE HEALTH AND WELL-BEING OF OUR COMMUNITY. AIDS IS NOT OVER; THINK GLOBALLY, ACT BAA For Paperwork Reduction Act Notice,see the Instructions for Form 990 or 990-EZ. TEEA4901L 08118114 Schedule 0 (Form 990 or 990-EZ) 2014 Schedule O (Form 990 or 990-EZ) 2014 Page 2 Name of the organization Employer Identlllcatlon number DESERT AIDS PROJECT INC. 33-0068583 FORM 990, PART III, LINE 1 - ORGANIZATION MISSION LOCALLY; CARE; PREVENTION; ADVOCACY. THE PRINCIPAL AREAS OF SERVICE ARE THE GREATER COACHELLA VALLEY OF THE COUNTY OF RIVERSIDE. AT THE DISCRETION OF THE BOARD OF DIRECTORS, SERVICE MAY BE PROVIDED OUTSIDE THE PRINCIPAL AREAS OF SERVICE. FORM 990, PART III, LINE 4A• PROGRAM SERVICE ACCOMPLISHMENTS MEDICAL SERVICES EXPENSES: $ 9, 968, 524 D.A.P. PROVIDES OUTPATIENT PRIMARY MEDICAL CARE AND HIV-SPECIALTY MEDICAL CARE, PHARMACEUTICAL ASSISTANCE AND MEDICATION EDUCATION TO PRIMARILY LOW INCOME, ON- OR UNDER-INSURED PEOPLE LIVING WITH OR AT-RISK FOR HIV AND AIDS. DURING THE FISCAL YEAR, D.A.P. OPERATED TWO MEDICAL CLINICS WITH UNIQUE SCOPES OF WORK. THE MEDICAL CLINIC IN PALM SPRINGS, CERTIFIED AS A PATIENT-CENTERED MEDICAL HOME, IS CO-LOCATED WITH 16 OTHER PROGRAMS PROVIDING CLIENTS WITH CONVENIENT ACCESS TO A COMPREHENSIVE CONTINUUM OF CARE. WE ACCEPT CLIENTS WITH VARIOUS INSURANCE PLANS, INCLUDING PUBLIC ASSISTANCE, MEDI-CAL, MEDICARE AND COUNTY LOW-INCOME INSURANCE PLANS, FOR THE UNINSURED, SERVICES ARE PROVIDED AT NO COST, MINIMAL CO-PAY, OR ON A SLIDING SCALE DEPENDING ON INDIVIDUAL CLIENT INCOME ELIGIBILITY. THE ORGANIZATION PARTICIPATES IN THE 340E DRUG PRICING PROGRAM ADMINISTERED BY THE U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES ADMINISTRATION OFFICE OF PHARMACY AFFAIRS AS AN ELIGIBLE-COVERED ENTITY AND UTILIZES CONTRACTED PHARMACIES FOR PHARMACY SERVICES AND THE DISPENSING OF 340B PURCHASED DRUGS. THE PURPOSE OF THE PROGRAM IS TO ENABLE ELIGIBLE-COVERED ENTITIES TO STRETCH SCARCE RESOURCES BY ALLOWING SAVINGS ON MEDICATIONS TO BE REALLOCATED ELSEWHERE FOR PATIENT CARE, REACH MORE ELIGIBLE PATIENTS AND PROVIDE MORE COMPREHENSIVE SERVICES. ADDITIONALLY, FUNDS ARE RAISED TO OFFER FREE CARE TO THOSE WHO QUALIFY. AN EXTENSIVE PATIENT ASSISTANCE PROGRAM HAS BEEN IMPLEMENTED TO ASSIST CLIENTS IN OBTAINING NECESSARY LAB TESTS AND PRESCRIPTIONS AT A REASONABLE COST. AN ELECTRONIC HEALTH RECORD ENHANCES PATIENT CARE, WE SERVE OVER 1, 300 UNIQUE PATIENTS BAA Schedule O (Form 99D or 990-EZ) 2014 TEEA4902L 0&18114 Schedule O (Form 990 or 990.EZ) 2014 Page 2 Name of the organization Employer Identification number DESERT AIDS PROJECT, INC. 33-0068583 FORM 990, PART III, LINE 4A- PROGRAM SERVICE ACCOMPLISHMENTS EACH YEAR WITH MEDICAL SERVICES. FORM 990, PART III, LINE 4B - PROGRAM SERVICE ACCOMPLISHMENTS REVIVALS - RE-SALE STORES EXPENSES: $ 3, 632, 954 REVENUE: $ 5, 67B, 244 DESERT AIDS PROJECT (D.A.P. ) AS OF JUNE 30, 2014, OPERATES FOUR REVIVALS RE-SALE STORES WHICH GENERATED A NET EXCESS OF $ 883,900 TO SUPPLEMENT THE FUNDING OF CLIENT SERVICES, CONTRIBUTIONS OF CLOTHING, FURNITURE, APPLIANCES AND OTHER ITEMS ARE RECEIVED FROM INDIVIDUALS AND COMPANIES THROUGHOUT THE COACHELLA VALLEY AND SAN DIEGO. A LIMITED AMOUNT OF NEW FURNITURE, MATTRESSES AND OTHER ITEMS, ALONG WITH CONSIGNMENT ITEMS ARE ALSO AVAILABLE FOR SALE. OVER 300 VOLUNTEERS DONATE THEIR TIME TO OPERATE THE THRIFT STORES INCREASING THE NET AVAILABLE FOR CLIENT SERVICES INCLUDING LOW OR NO COST MEDICAL CARE, MENTAL HEALTH COUNSELING, HIV EDUCATION AND TESTING, FOOD, MEDICAL TRANSPORTATION AND HOUSING ASSISTANCE AND RELATED OVERHEAD COSTS. THE NET EXCESS ALLOWS D.A.P. TO PROVIDE SERVICES TO PRIMARILY LOW-INCOME CLIENTS, MOST OF WHOM RESIDE IN EASTERN RIVERSIDE COUNTY. FORM 990, PART III, LINE 4C • PROGRAM SERVICE ACCOMPLISHMENTS TESTING, E➢UCATION AND PREVENTION EXPENSES: $ 1, 363, 807 HIV/STD EDUCATION PRESENTATIONS AND INFORMATION ON PREVENTION, TREATMENT AND SERVICES ARE PROVIDED THROUGHOUT RIVERSIDE AND SAN BERNARDINO COUNTIES TO AN ESTIMATED 6,000 CHILDREN AND ADULTS EACH YEAR. D.A.P. ROUTINELY PROVIDES FREE AND CONFIDENTIAL HIV TESTING FIVE DAYS A WEEK, INCLUDING SATURDAYS, AT LOCATIONS SELECTED FOR THEIR ACCESS TO HIGH-RISK POPULATIONS. FREE TESTING IS ALSO CONDUCTED AT COMMUNITY EVENTS. RESULTS ARE AVAILABLE WITHIN 20 MINUTES AND HIV-INFECTED INDIVIDUALS RECEIVE AN IMMEDIATE LINKAGE TO COORDINATED CARE AND SERVICES BY WAY OF BAA Schedule O (Form 990 or 990-EZ) 2014 TEEA4902L 08110114 Schedule O (Form 990 or 990-EZ)2014 Page 2 Name of the mgaeizalinn Emp'Oyer identification number DESERT AIDS PROJECT, INC. 33-0068583 FORM 990, PART III, LINE 4C - PROGRAM SERVICE ACCOMPLISHMENTS OUR EARLY INTERVENTION SERVICES TEAM. WE CONDUCT OVER 2, 000 FREE HIV TESTS ANNUALLY. D.A.P. ALSO PROMINENTLY PARTICIPATES IN ADVOCACY EFFORTS THROUGHOUT THE SOUTHERN CALIFORNIA REGION TO RAISE AWARENESS ABOUT HIV/AIDS AND CONDUCTS EDUCATIONAL MARKETING CAMPAIGNS THROUGHOUT THE YEAR THROUGH TOOLS INCLUDING PRINT, RADIO, TELEVISION, INTERNET AND SOCIAL MEDIA. DURING THE CURRENT FISCAL YEAR, D.A.P. LED THE DEVELOPMENT OF A PUBLIC/PRIVATE COLLABORATION WITH DESERT REGIONAL MEDICAL CENTER AS THE LEAD SPONSOR CALLED GET TESTED COACHELLA VALLEY. GET TESTED COACHELLA VALLEY IS A REGION-WIDE PUBLIC HEALTH CAMPAIGN DEDICATED TO DRAMATICALLY REDUCING HIV BY MAKING HIV TESTING STANDARD AND ROUTINE MEDICAL PRACTICE AND ENSURING LINKAGE TO CARE. IF EVERYONE IN THE COACHELLA VALLEY GETS TESTED - AND IF EVERYONE WHO TESTS POSITIVE RECEIVES TREATMENT - WE CAN LAUNCH THE BEGINNING OF THE END FOR THE SPREAD OF HIV IN OUR COMMUNITY. FORM 990, PART III, LINE 4D- OTHER PROGRAM SERVICES DESCRIPTION CASE MANAGEMENT EXPENSES: $ 997, 851 CASE MANAGEMENT CONSISTS OF SERVICE COORDINATION ON BEHALF OF CLIENTS TO REMOVE BARRIERS TO, AVOID DUPLICATION OF, AND MAINTAIN ENGAGEMENT IN CARE. CASE MANAGERS ASSESS NEEDS, IDENTIFY BARRIERS AND PROVIDE PEOPLE LIVING WITH HIV/AIDS ASSISTANCE LINKAGE TO SERVICES, BOTH THOSE OFFERED AT D.A.P. OR BY OTHER COMMUNITY PROVIDERS. CASE MANAGEMENT SUPPORTS OUR HOLISTIC SERVICE PHILOSOPHY WHICH SEEKS TO MEET, PSYCHOLOGICAL, FINANCIAL, EMOTIONAL AND SOCIAL NEEDS AS WELL AS PHYSICAL NEEDS. INDIVIDUAL SERVICE PLANS, DEVELOPED IN COLLABORATION WITH EACH CLIENT INCREASE THEIR ABILITY TO SELF-MANAGE THEIR CARE, AND IMPROVE THEIR OVERALL HEALTH, BOTH PHYSICAL AND MENTAL. THE CASE MANAGERS EVALUATE MULTIPLE FACTORS AFFECTING MENTAL, PHYSICAL, EMOTIONAL AND SOCIAL STABILITY OF THE CLIENT. THEY EQUIP THE CLIENT WITH KNOWLEDGE AND RESOURCES TO REMOVE BARRIERS TO CARE, WHETHER FINANCIAL OR OTHERWISE, AND BAA Schedule 0 (Form 990 or 990-EZ) 2014 TEEA4902- 011118114 Schedule O (Form 990 or 990-EZ) 2014 Page 2 Name of the organization Employer IdontillcaGoe number DESERT AIDS PROJECT INC. 33-0068583 FORM 990, PART III, LINE 4D - OTHER PROGRAM SERVICES DESCRIPTION PROVIDE ADVOCACY WHEN NEEDED. THEY EDUCATE CLIENTS ON THE WIDE RANGE OF SERVICES AVAILABLE AT D.A.P. AND ELSEWHERE IN THE COMMUNITY BASED ON ELIGIBILITY REQUIREMENTS AND INDIVIDUAL NEEDS. THE CASE MANAGERS ALSO COUNSEL CLIENTS ON SELF-MANAGEMENT STRATEGIES AND FOR CLIENTS WITH ACUTE NEEDS, PROVIDE INTENSIVE COORDINATION OF SERVICES INCLUDING MEDICAL CARE AND CASE CONFERENCING AS WELL AS SUPPORT SERVICES SUCH AS FOOD, HOUSING, TRANSPORTATION, ETC. . . MEDICAL AND NON-MEDICAL CASE MANAGEMENT WAS PROVIDED TO OVER 1, 900 CLIENTS DURING THE FISCAL YEAR. MENTAL HEALTH SERVICES EXPENSES: $ 954,556 THE MENTAL HEALTH PROGRAM OFFERS SERVICES DESIGNED TO BENEFIT OUR HIV-INFECTED CLIENTS, THEIR SIGNIFICANT OTHERS, AND THEIR FAMILY MEMBERS. THERAPY AND COUNSELING IS PROVIDED BY HIGHLY TRAINED STAFF INCLUDING BOTH A FULL-TIME PSYCHIATRIST AND FULL-TIME LICENSED PSYCHOTHERAPIST, IN THE MEDICAL CLINIC AND IN INDIVIDUAL AND GROUP SETTINGS. THE ULTIMATE GOAL IS TO EQUIP CLIENTS WITH THE MOTIVATION AND SKILLS TO COPE WITH MENTAL ILLNESS THAT MAY THREATEN TREATMENT ADHERENCE. OVER 300 UNIQUE INDIVIDUALS PARTICIPATED IN THE MENTAL HEALTH PROGRAM DURING THE FISCAL YEAR. THE SUBSTANCE ABUSE PROGRAM OFFERS INDIVIDUAL AND GROUP THERAPY TO MOVE CLIENTS STRUGGLING WITH ADDICTION TOWARD SOBRIETY. THE GOAL OF THIS PROGRAM IS TO ENCOURAGE INDIVIDUALS TO MAINTAIN BEHAVIORS THAT REDUCE THE USE OF SUBSTANCES, AND ASSIST THOSE WHO SEEK HELP WITH RECOVERY SO THAT ADDICTIVE BEHAVIORS DO NOT INTERFERE IN TREATMENT ADHERENCE. COUNSELING FOR INDIVIDUALS AND GROUPS IS CONDUCTED BY CADC CERTIFIED COUNSELORS. DURING THE FISCAL YEAR OVER 70 UNIQUE CLIENTS PARTICIPATED IN THE SUBSTANCE ABUSE COUNSELING PROGRAM. D.A.P. 'S PSYCHOSOCIAL SUPPORT SERVICES PROGRAM INCLUDES GROUPS, SOME PEER-LED, ADDRESSING TOPICS SUCH AS GRIEF AND LOSS AND CATERING TO THE NEEDS OF SPECIAL POPULATIONS INCLUDING HIV/HEP C CO-INFECTED, CANCER SAA Schedule O (Form 990 or 990-EZ) 2014 ME 4902L 08118114 Schedule O (Form 990 or 990.EZ)2014 Page 2 Name of the organization Employer Identif ation number DESERT AIDS PROJECT, INC. 33-0068583 FORM 990, PART III, LINE 4D • OTHER PROGRAM SERVICES DESCRIPTION PATIENTS AND SURVIVORS, WOMEN AND SPANISH SPEAKING CLIENTS. THE GROUPS ARE FORMED TO ASSIST CLIENTS IN MEETING OTHERS WITH WHOM THEY CAN TALK AND SHARE ON TOPICS AND ISSUES IN ➢EALING WITH HIV. SOCIAL SERVICES EXPENSES: $ 826, 528 D.A.P. PROVIDES A BROAD CONTINUUM OF CULTURALLY COMPETENT SOCIAL SERVICES DESIGNED TO REMOVE BARRIERS TO CARE AND STRENGTHEN CLIENTS' CAPACITY FOR TREATMENT ADHERENCE, THE MAJORITY OF CLIENTS SERVED ARE LOW-INCOME AND RESIDE IN EASTERN RIVERSIDE COUNTY. D.A.P. STRIVES TO REMOVE STIGMA BY PROVIDING SERVICES IN A CARING, UNDERSTANDING, APPROPRIATE AND NON-JUDGMENTAL WAY. THESE PROGRAMS ARE PROVIDED AT NO COST, MINIMAL CO-PAY, OR ON A SLIDING SCALE DEPENDING ON INDIVIDUAL CLIENT INCOME ELIGIBILITY. D.A.P. 'S NUTRITION SERVICES PROGRAM DISTRIBUTES FOOD VOUCHERS, HOSTS CONGREGATE MEALS AND DISTRIBUTES FRESH PRODUCE AND OTHER HEALTHY STAPLES TO ELIGIBLE CLIENTS. D.A.P. 'S HOUSING PROGRAM PROVIDES HOUSING CASE MANAGEMENT AND COORDINATES FINANCIAL ASSISTANCE, INCLUDING EMERGENCY HOUSING, RENTAL AND MOVE-IN EXPENSE ASSISTANCE, UTILITY AND MORTGAGE ASSISTANCE TO ELIGIBLE CLIENTS; D.A.P.'S TRANSPORTATION PROGRAM PROVIDES ASSISTANCE, INCLUDING GAS CARDS AND BUS PASSES, AND REFERRALS TO ASSIST CLIENTS IN TRAVELING TO MEDICAL APPOINTMENTS. OVER 2,300 CLIENTS RECEIVE❑ AT LEAST ONE OF THESE SERVICES IN THE PAST YEAR. THE WELLNESS PROGRAM ASSISTS CLIENTS TO RETHINK THEIR PRESENT AND FUTURE HEALTH HABITS. THIS PROGRAM IS WIDE RANGING AND INCLUDES MEDITATION GROUPS, NUTRITION COUNSELING, SMOKING CESSATION AND ADHERENCE STRATEGIES FOR MEDICATION DRUG THERAPIES, ALONG WITH RECREATIONAL ACTIVITIES SUCH AS SEWING CLASSES, AND YOGA. MANY OF THESE ACTIVITIES ARE HOUSED IN THE COMMUNITY CENTER WHICH ALSO INCLUDES A COMPUTER LAB FOR USE BY CLIENTS IN PREPARING AND SUBMITTING ELECTRONIC BENEFIT APPLICATIONS, JOB SEARCHES, BAA Schedule O (Form 990 or 990-EZ) 2014 TEEA4902L 08/19114 Schedule 0 (Form 990 or 990-EZ) 2014 Page 2 Name of the organization Employer Identification number DESERT AIDS PROJECT, INC. 33-0068583 FORM 990, PART III, LINE 4D - OTHER PROGRAM SERVICES DESCRIPTION AND RESEARCH ON TREATMENTS AND OTHER COMPUTER RELATED NEEDS FOR THOSE WHO MAY NOT OTHERWISE HAVE ACCESS TO A COMPUTER OR TO THE INTERNET. THE COMMUNITY CENTER IS VISITED BY OVER 300 INDIVIDUALS EACH MONTH. DENTAL SERVICES EXPENSES: $ 821,253 THE DENTAL CLINIC WAS OPENED OCTOBER 2008 . IT WAS THE FIRST DENTAL FACILITY SPECIFICALLY FOR PATIENTS WITH HIV AND AIDS IN RIVERSIDE COUNTY. THE CLINIC HAS SEVEN FULLY EQUIPPED STATIONS FOR DIAGNOSTIC, THERAPEUTIC, RESTORATIVE, AND PREVENTATIVE ORAL HEALTH CARE. THE CLINIC IS STAFFED WITH DENTISTS, A DENTAL HYGIENIST, AND DENTAL ASSISTANTS WHO ARE EQUIPPED TO OFFER A WIDE SCOPE OF PROCEDURES, ORAL HEALTH EDUCATION AND ANNUAL HYGIENE CLEANINGS TO ABATE INFECTION, INCREASE PROPER NUTRITION, AND IMPROVE HEALTH OUTCOMES. REFERRALS FOR ROOT CANALS, ORAL SURGERY, CROWNS, BRIDGES AND DENTURES ARE MADE AS NECESSARY TO REFERRAL PARTNERS. ALL DENTAL SERVICES ARE PROVIDED BASED ON INCOME ELIGIBILITY. DURING THE FISCAL YEAR, ALL DENTAL PATIENTS WERE LIVING AT OR BELOW 200% OF THE FEDERAL POVERTY LEVEL. DIGITAL RADIOLOGY AND AN ELECTRONIC HEALTH RECORD ENHANCE PATIENT CARE. THE DENTAL CLINIC DOUBLED THE NUMBER OF DENTAL STATIONS DURING THE FISCAL YEAR. HOME HEALTH SERVICES EXPENSES: $ 777, 614 HOME HEALTH SERVICES ENCOMPASS NURSES AND SOCIAL WORKERS PROVIDING CASE MANAGEMENT, ATTENDANT CARE, HOMEMAKER SERVICES, PSYCHOTHERAPY, AND NON-EMERGENCY MEDICAL TRANSPORTATION. THE IN-HOME HEALTH SERVICES ALLOW HIV INFECTED PERSONS IN THE MID-TO-LATER STAGES OF THE DISEASE TO REMAIN AT HOME, RATHER THAN REQUIRING LENGTHY BAA Schedule O (Form 990 or 990.EZ) 2014 TEEA4902L 08116/14 Schedule O (Form 990 or 990-EZ)2014 Page 2 Name of me urgamution Employer 1dent11lcetlon number DESERT AIDS PROJECT, INC. 33-0068583 FORM 990, PART III, LINE 4D - OTHER PROGRAM SERVICES DESCRIPTION HOSPITAL STAYS. THE SERVICES ARE PROVIDED AT NO COST TO ELIGIBLE CLIENTS. CLIENTS ELIGIBLE FOR MEDI-CAL MAY ALSO BE ELIGIBLE FOR HOME HEALTH SERVICES THROUGH THE WAIVER PROGRAM AND MAY BE SUBJECT TO A SHARE-CF-COST SET BY THE STATE. SOCIAL WORKERS, CERTIFIED NURSING ASSISTANTS, AND CERTIFIED HOME HEALTH AIDES TRAVEL TO CLIENTS' HOMES TO PROVIDE CARE AND THERAPY, WITH THE ULTIMATE GOAL OF "GRADUATING" CLIENTS FROM THE PROGRAM AND ARE ONCE AGAIN INDEPENDENT. THROUGH THIS PROGRAM CLIENTS HAVE A RENEWED SENSE OF LIFE AND PURPOSE. DURING THE CURRENT YEAR MORE THAN 80 CLIENTS RECEIVED THESE SERVICES. FORM 990, PART VI, LINE 4- SIGNIFICANT CHANGES TO ORGANIZATIONAL DOCUMENTS THE ONLY CHANGE TO THE BY-LAWS WAS TO ALLOW FOR THE OPTION OF HAVING ONE OR TWO VICE-CHAIRS AS NECESSARY. FORM 990, PART VI, LINE 11 B - FORM 990 REVIEW PROCESS DRAFT COPIES OF THE FORM 990 ARE PROVIDED TO THE BOARD FOR THEIR APPROVAL PRIOR TO FILING THE RETURN. FORM 990, PART VI, LINE 12C-EXPLANATION OF MONITORING AND ENFORCEMENT OF CONFLICTS AN ANNUAL QUESTIONNAIRE IS USED TO ADVISE OF ANY CONFLICTS OF INTEREST. FORM 990, PART VI, LINE 15A- COMPENSATION REVIEW &APPROVAL PROCESS-CEO &TOP MANAGEMENT THE BOARD PRESIDENT AND EXECUTIVE COMMITTEE REVIEW THE SALARIES OF THE CEO USING DATA WITH COMPARABLE POSITIONS AND MAINTAIN CONTEMPORANEOUS DOCUMENTATION AND RECORDKEEPING OF THE REVIEW. FORM 990, PART VI, LINE 15B-COMPENSATION REVIEW&APPROVAL PROCESS - OFFICERS & KEY EMPLOYEES THE BOARD PRESIDENT AND EXECUTIVE COMMITTEE REVIEW THE SALARY OF THE INDEPENDENT PERSONS BASING COMPENSATION ON SALARY SURVEYS AND ANNUAL EVALUATION/PERFORMANCE REVIEWS. BAA Schedule O (Form 990 or 990-EZ) 2014 M 4902L 09/1W14 Schedule O (Form 990 or 990.EZ) 2014 Page 2 Name of the organiulion Emp'ayer ldentlflutlon number DESERT AIDS PROJECT INC. 33-0068583 FORM 990, PART VI, LINE 19 - OTHER ORGANIZATION DOCUMENTS PUBLICLY AVAILABLE GOVERNING DOCS, POLICIES AND FINANCIAL STATEMENTS ARE OBTAINED BY REQUEST TO THE BOARD OF DIRECTORS OR MANAGEMENT BAA Schedule 0 (Form 990 or 990.EZ)2014 TEEA490a 08I18114 SCHEDULER Relatedor4e No.r54s-oogi Organizations and Unrelated Partnerships (Form 990) Complete if the organization answered'Yee on Form 99%Part IV,line 33,34,35b,36,or 37. 2014 Attach to Form 990. Oeprnal Re of the Treasury Intonnation about Schedule R(Form 990)and its instructions is at www-irs.gov/form990. Open to Public Internal Revenue Service ,Inspection Name of Me argoniubl -. Em DESERT AIDS PROJECT, INC- 33-0 ployer idendrxafion number 068683 Part I Identification of Disregarded Entities Complete if the organization answered 'Yes' on Form 990, Part IV, line 33. (a) (bJ (c) (d) (e) Name, address,and EIN (if applicable)of disregarded entity Primary activity Legal domicile (state Total Income End-of-year assets Direct controlling lung or foreign country) entity _________________________________ _________________________________ (2) ------------------------------- --------------------------------- _________________________________ (j) Part ll Identification of Related Tax-Exempt Organizations Complete if the organization answered 'Yes' on Form 990, Part IV, line 34 because it had one or more related tax-exempt organizations during the tax year. U. (d) (e) Name, address, and El(a) (a) (b) (of related organization Primary activity Legal domicile (state Exempt Code Public charily status Direct controlling Sec 512(h)(13) or foreign country) section (if section 501(c)(3)) entity controlled entity? (1) VISTA SUNRISE, INC. Yes No 1695 NORTH SUNRISE WAY OVERSEEING MGMT PALM SPRINGS, CA 92262 DUTIES FOR (2)---------------------------- 20-5404897 PRTNRSHP CA 501(C) (3) 11B N/A X ---------------------------- ---------------------------- (3) __________________________ ____________________________ ---------------------------- (4) ---------------------------- ---------------------------- BAA For Paperwork Reduction Act Notice,see the Instructions for Form 990. TEEASomL Wa 14 Schedule R(Form 990)2014 Schedule R (Form 990) 2014 DESERT AIDS PROJECT, INC. 33-0068583 Page 2 Part II Identification of Related Organizations Taxable as a Partnership Complete if the organization answered 'Yes' on Form 990, Part IV, line 34 because it had one or more related organizations treated as a partnership during the tax year. (a) (b) (r0 (e) M (g) (h) 0G) (k) Name, address, and EIN of Primary activity Legal Direct Predominant income Share of total Share of Dispropor- Code V-UBI General or Percentage related organization domicile controlling (related,unrelated, income end- of-year v amount in box managing ownership tax (state or entity excluded from assets allocations? 20 of Schedule partner? foreign under sections K-1 (Form SEE PART VII country) 512-514) Yes No 1065) Yes No (1) VISTA SUNRISE AP -------------- -- 1415-OLIVE STRE_E --ST. LOUIS, MO 63 ------------ 42-1574452 RENT MGMT CA VSI UNRELATED -44. 87,255. X N/A X 0.01 (2) --------------- -------------- (3) --------------- Part ;;; Identification of Related Organizations Taxable as a Corporation or Trust Complete if the organization answered 'Yes' on Form 990, Part IV, line 34 because it had one or more related organizations treated as a corporation or trust during the tax year. (a) (h) (c) (d) (e) g Name, address, and EIN of related organization Primary activity Legal domicile Direct Type of entity Share of Share of end-of- Percentage Sec 512()h)(13) (state or foreign controlling (C Corp, S Corp, total income year assets ownership controlled entity? country) entity or trust) Yes No (1) _______________________ -------------------------- _________________________ (2) _______________________ -------------------------- _________________________ (3) -------------------------- -------------------------- BAA TEEasoou o8/2vla Schedule R(Form 990)2014 Schedule R (Form 990)2014 DESERT AIDS PROJECT, INC. 33-0068583 Page 3 Ta—r—tV—1 Transactions With Related Organizations Complete if the organization answered 'Yes' on Form 990, Part IV, line 34, 35b, or 36. Note.Complete line I if any entity is listed in Parts It, III, or IV of this schedule. Yes No 1 During the lax year,did the organization engage in any of the following transactions with one or more related organizations listed in Parts d-IV? a Receipt of O interest(if)annuities(iii)royalties or(v)rent from a controlled entity........... ......... . 1 a 1X ......... ...........h Gift, grant, or capital contribution to related organization(5)...... . ........... ..... ... .............. l b.... X . .._....................._..............._..._.......c Gift, grant, or capital contribution from related organization(s)....... .................................. lc d Loans or loan guarantees to or for related organization(s)...................................................._................................................ Id X e Loans or loan guarantees by related organization(s)........................................................ .................................................. 1 e X f Dividends from related organization(s)..... ....................... ........ .......... .. .................._................... -::11 .% j g Sale of assets to related organization(s)_......................._............................................................................................ 1 g X h Purchase of assets from related organization(s)..............................._........................................................_...................... 1 h X i Exchange of assets with related organization(s)................................................................................................................ 1i X j Lease of facilities, equipment, or other assets to related organization(s)......................................................................................... lj X k Lease of facilities, equipment, or other assets from related crganization(s)................... ...................... ....... ......._... 1 k X 1 Performance of services or membership or fundraising solicitations for related organization(s).................................................................... 11 X m Performance of services or membership or fundraising solicitations by related organization(s)..................................................................... 1 m X n Sharing of facilities,equipment, mailing lists,or other assets with related organization(s)......................................................................... 1 n X o Sharing of paid employees with related organization(s)......................................................................................................... 10 X p Reimbursement paid to related organization(s)for expenses........ .............. .................. ........ ........................................ 1 p X q Reimbursement paid by related organization(s)for expenses......._.......................................................................................... 1 q X r Other transfer of cash or property to related organization(s)................_............................................................ ........_............. 1 r X s Other transfer of cash or property from related organization(s)........................— —......................._............................................ 1 s X 2 If the answer to any of the above is'Yes,'see the instructions for information on who must complete this line, including covered relationships and transaction thresholds. a b Name of related organization Transaction Amount Involved Method of determining type (a-s) amount involved (1) (2) (3) (4) (5) I (6) eAA TEen50331- 01112zn4 Schedule R (Form 990)2014 Schedule R (Form 990)2014 DESERT AIDS PROJECT, INC. 33-0068583 Peg e4 Part VL Unrelated Organizations Taxable as a Partnership Complete if the organization answered 'Yes' on Form 990, Part IV, line 37- Provide the following information for each entity taxed as a partnership through which the organization conducted more than five percent of its activities(measured by total assets or gross revenue)that was not a related organization.See Instructions regarding exclusion for certain Investment partnerships. a ))Name, address(and EIN TentityPrimaryactivity Legal(domicile Predominant Ave all(partners Share of Sharre of Dispropor- Code V-UBI General or Perc ntage (state or foreign income section total income end-of-year tionate amount in box managing ownership country) (related, unre- 501(c)(3) assets allocations? 20 of Schedule partner? laced, excluded organizations? K-1 from tax under Form (1065) section 512-514) Y N Yes NoYes No (1)_____________ _________________ (2) _________________ (3) _______________ _________________ _________________ (4) _______________ _________________ _________________ (5) _______________ _________________ _________________ (6) _______________ ----------------- -________________ m ------------------ ----------------- (8) ---------------- ------------------ ------------------ BAA TEEA5n4L 0e122114 Schedule R (Form 990)2014 Schedule R (Form 990) 2014 DESERT AIDS PROJECT, INC. 33-0068583 Page 5 art Supplemental information Provide additional information for responses to questions on Schedule R (see instructions). PART III • PARTNERSHIP FULL NAME, ADDRESS, FEIN VISTA SUNRISE APARTMENTS, L.P. 42-1574452 1415 OLIVE STREET #310 ST. LOUIS, MO 63103 BAA TEEne005L 0612v14 Schedule R (Form 990) 2014 Form 8868 Application for Extension of Time To File an (Rev January 2014) Exempt Organization Return 0Me No.IM5,1709 OeparUnent of the Treasury a`File a separate application for each return. Infernal Revenue Sere-a "Information about Form 8868 and its Instructions is at www.Irs.gov/lorm8868. • If you are filing for an Automatic 3-Month Extension,complete only Part I and check this box......... • If you are filing for an Additional(Not Automatic)3-Month Extension,complete only Part II (on page 2 of this form). Do not complete Part 11 unless you have already been granted an automatic 3-month extension on a previously filed Form 8868. Electronic filing(II-file).You can electronically file Form 8868 if you need a 3-month automatic extension of time to file (6 months for a corporation required to file Form 990-T), or an additional (not automatic)3-month extension of time. You can electronically file Form 8868 to request an extension of time to file any of the forms listed in Part I or Part 11 with the exception of Form 8870, Information Return for Transfers Associated With Certain Personal Benefit Contracts,which must be sent to the IRS in paper format (see instructions). For more details on the electronic filing of this form,visit nmow.irs.goNeffle and click on a-file for Charities&Nonprofits. Automatic 3-Month Extension of Time.Only submit original (no copies needed) . ........... . . A corporation required to file Form 990-T and requesting an automatic 6-month extension —check this box and complete Part I only,.... ' All other corporations(including 1120-C filers), partnerships, REMICs, and trusts must use Form 7004 to request an extension of time to file income tax returns. Enter filer's identifying number,see instructions Name of exempt organization or other lifer.see instructions. Employer identincatiun number(EIN)ar Type or pool DESERT AIDS PROJECT INC. 33-0068583 File by the Number,DESERT antl room or soils number.II a P.O.box,see inslmdions.due date for Social security number(SSM Wing you, 1695 N. SUNRISE WAY return.Sea City,lawn or post office,slate,antl ZIP code.For a foreign adtlress.see inslruclims. instructions. PALM SPRINGS CA 92262 Enter the Return code for the return that this application is for (file a separate application for each return).......................... 01 Applicationft Return Application Return Is For Is For Code Farm 990 or ForM Form 990-T(corporation) 07 Form 990-BLForm 1041-A 08 Form 4720(indivFarm 4720(other than individual) 09 Form 990-PFForm 5227 10 Form 990-T(seForm 6069 11Form 990-T(truForm 8870 12 • The books are in the tare of• MARY A, PARX ------------------------------------ Telephone No. - 760 323 2118 Fax No. ' - - --------------- • e organization does not have an office or place of business in the United States, check this box............. • If this is for a Group Return, enter the organization's four digit Group Exemption Number (GEN) . If this is for the whole group, check this box..... '❑. If it is for part of the group,check this box... ' ❑and attach a list with the names and ENS of all members the extension is for. 1 I request an automatic 3-month(6 months for a corporation required to file Form 990-T) extension of time until _2/15 ,20 16 _, to file the exempt organization return for the organization named above. The extension is for the organization's return for: calendar year 20 or ❑ _ X tax year beginning 7/01 ,20_ ___ 14_, and ending _6/30 __ , 20 15_. 2 If the tax year entered in line 1 is for less than 12 months, check reason: ❑Initial return Final return []Change in accounting period 3 a If this application is for Forms 990-BL, 990-PF,990-T,4720,or 6069, enter the tentative tax, less any nonrefundable credits. See instructions.......................... ..................................... 3a $ 0 b If this application is for Forms 110-PF, 110-T,4720, or 6069, enter any refundable credits and estimated tax payments made. Include any prior year overpayment allowed as a credit............................ 3 b$ 0 c Balance due.Subtract line 36 from line 3a. Include your payment with this form, if required, by using EFTPS (Electronic Federal Tax Payment System). See instructions...................__.............. 3 c $ 0 Caution. If you are going to make an electronic funds withdrawal (direct debit)with this Form 8868, see Form 8453-EO and Form 8879-EO for payment instructions. BAA For Privacy Act and Paperwork Reduction Act Notice,see instructions. vt Form 8868(Rev 1.2014) Fzosgn lvs Form 8868 Application for Extension of Time To File an (Rev January 2014) Exempt Organization Return OMe No.1545-1709 Ile an[of the Treasury ►File a separate application for each return. Internal Revenue ►Service ►Information about Form 8868 and its instructions is at www.frs.gov/formila68. • If you are filing for an Automatic 3-Month Extension,complete only Part I and check this box.............. ...........I............ ^ • If you are filing for an Additional(Not Automatic)3-Month Extension,complete only Part II (on page 2 of this form). Do not complete Part 11 unless you have already been granted an automatic 3-month extension on a previously filed Form 8868. Electronic filing*file).You can electronically file Form 8868 if you need a 3-month automatic extension of time to file (6 months for a corporation required to file Form 990-T), or an additional (not automatic)3-month extension of time. You can electronically file Farm 8868 to request an extension of time to file any of the forms listed in Part I or Part it with the exception of Form 8870,Information Return for Transfers Associated With Certain Personal Benefit Contracts, which must be sent to the IRS in paper format(see instructions). For more details on the electronic filing of this form, visit www.irs.gov/&file and click on a-file for Charities&Nonprofits. Partiljj` Automatic 3-Month Extension of Time. Only submit original (no copies needed). A corporation required to file Form 990-T and requesting an automatic 6-month extension —check this box and complete Part I only..... ^ Alf other corporations(including 7120-C filers), partnerships, REM/Cs, and trusts most use Form 7004 to request an extension of time to file income tax returns. Enter filer's Identifying number,see instructions Name of immix organization or other filer,see inslrucuons. Employer identification number(EIN)or Ty a or prt DESERT AIDS PROJECT INC. 33-0068583 File by the Number,street,arid room or suite number.II a P.O,bos,see mslruclions. Social security number sSN) !ue date ing youror 1695 N. SUNRISE WAY relurn.See City,town or post office,stale,and ZIP code.For a foreign address,see instructions. instructions. PALM SPRINGS CA 92262 Enter the Return code for the return that this application is for(file a separate application for each return).......................... p7 Application Return Application Return Is Far Code Is For Code Form 990 or Form 990-EZ 01 Form 990-T(corporation) 07 Form 990-SL 02 Form 1041-A 08 Form 4720(individua)) 03 Form 4720(other than individual) 09 Form 990-PF 04 Form 5227 10 Farm 990-T(section 401(a)or 408(a) trust) 05 Form 6069 11 Form 990-T(trust other than above) 06 Farm 8870 12 • The books are in the care of► MARY A. PARR ------------------------------------ Telephone No. * 760 323 2118 Fax No. • If the organization does not have an office ar place of business in the United Slates, check Ihis box................................. • If this is for a Group Return, enter the organization's four digit Group Exemption Number(GEN) . If this is far the whole group, check this box..... ^❑ . If it is for part of the group, check this box... ^ ❑and attach a list with the names and EINs of all members the extension is for. 7 I request an automatic 3-month(6 months for a corporation required to file Farm 990-T)extension of time until _5/15_ _ 20 16 to file the exempt organization return for the organization named above. The extension is for the organization's return for: ► ❑calendar year 20_or ► ❑X tax year beginning —7/01_-- ,20 14 —,and ending —6/30 __ , 20 15 2 If the tax year entered in line 1 is for less than 12 months, check reason: Flinitial return ❑Final return nChange in accounting period 3a If this application is for Forms 990-BL, 990.PF, 990-T, 4720, or 6069, enter the tentative lax, less any nonrefundable credits. See instructions.................. ............................. 3a $ 0. b If this application is for Forms 990-PF, 990-T,4720, or 6069, enter any refundable credits and estimated lax payments made. Include any prior year overpayment allowed as a credit............................ 3b $ 0- c Balance due.Subtract line 3b from line 3a. Include your payment with this farm, if required, by using EFTPS (Electronic Federal Tax Payment System). See Instructions........... .........I................ 3c $ 0, Caution. If you are going to make an electronic funds withdrawal (direct debit) with (his Form 8868, see Form 8453-EO and Form 8879-EO for payment instructions. BAA For Privacy Act and Paperwork Reduction Act Notice,see instructions. Form 8868(Rev 1.2014) FIFZO 1 Iv /73 6l ,ft Exempt Organization Business Income Tax Return oNB Na. i54a.0687 Form 990-T (and proxy tax under section 6033(e)) For cal end at year 2014 or other tax year beginning 7/01 2014,and ending 6/30 1 2015 201 'F Information about Form 990-T and its instructions is available at www.lrs.govyfbrm990f. Oeernal Re en the Treasury 0 un to Publle Inapeedon tov Internal Revenue service Do not enter SSN numbers an this form as it may he made public if your organization is a 501(c)(3), siil(dx�orq•n1x•tlans only A -[]7heck box if ❑Check box if name changed and see instructions. D Employer Identification number address changed (Employees'trust,see B Exempt under section Print DESERT AIDS PROJECT, INC. instructions.) 1695 N. SUNRISE WAY 501( C )( 3 ) or 33-0068583 408(e) 8530(a)220(e) Type PALM SPRINGS, CA 92262 E unrelated business activity 408A code.(See insbucponsJ 529(a) 452000 C Book value of all assets at F Group exemption number(See instructions.)- end of year 22, 580, 624. IG Check organization type. .... * ❑K 501(c)corporation 501(c) trust []401(a) trust Other trust THRIFThSTORE2 SALESnmary unrelated business activity. I During the lax year, was the corporation a subsidiary in an affiliated group or a parenbsubsi diary controlled group?... � Yes ❑x No If 'Yes,' enter the name and identifying number of the parent corporation... a` J The books are in care of - MARY A. PARK Telephone number' 760 323 2118 Part f I Unrelated Trade or Business Income (A)Income (8)Expenses (C)Net 1 a Gross receipts or sales.. 5,678,244 . b less returns and allowances... c Balances 1 c 5,678,244. 2 Cost of goods sold (Schedule A, line 7)...... ............. 2 4, 971, 675. 3 Gross profit. Subtract line 2 from line I..................... 3 706, 569. 706 569. 4a Capital gain net income (attach Schedule D)................. 4a b Net gain(loss)(Form 4797,Part II,line 17)(attach Form 4797) ............ 4 b c Capital loss deduction for trusts. ............ 4c ,--: 5 Income (loss) from partnerships and S corporations (attach statement).. ......... ........... 5 .:'.. %. 6 Rent income (Schedule C).................. ............. ... 6 7 Unrelated debt financed income (Schedule E)................ 7 8 Interest, annuities,royalties,and rents from controlled organizations(Scha n 8 9 Investment income of a section 501(c)(7),(9),or(17)organization(Sch G).. .. 9 10 Exploited exempt activity income (Schedule 1)... ............ 10 11 Advertising income (Schedule J).................''' ''...... 11 12 Other income (See instructions; attach schedule)............. 12 13 Total.Combine lines 3 through 12. ................... ....... 13 706, 569 0.1 706 569. Part II Deductions Not Taken Elsewhere (See instructions for limitations on deductions.) (Except for contributions, deductions must be directly connected with the unrelated business income. 14 Compensation of officers, directors, and trustees (Schedule K)...................... .................... 14 15 Salaries and wages............... ..................................................................... 15 1 178 177. 16 Repairs and maintenance...... ................... ... ...._.. ....................... ....... ............ 16 17 Bad debts............ .........-.................... ......................................, ......-— 17 18 Interest (attach schedule).................... ...................... ............................ ., ..... 18 19 Taxes and licenses.................................................................................... 19 96 850, 20 Charitable contributions (See instructions for limitation rules)... .......................................... 20 21 Depreciation (attach Form 4562).... .... ................................... 21 159 629. 22 less depreciation claimed on Schedule A and elsewhere on return..........,. 22a 22bl 154 629 . 23 Depletion., ..... ......... ...................................... ....................-.,.............. 1 23 24 Contributions to deferred compensation plans........................ ................................. , 24 25 Employee benefit programs.................... ................... ..................................... 25 269 853. 26 Excess exempt expenses (Schedule 1).............. ...... 26 27 Excess readership costs (Schedule J)..................................................... �..... ........ 27 28 Other deductions (attach schedule). ............................... ...............SEE-STATEMENT 1 28 1 933 443. 29 Total deductions.Add lines 14 through 28...........-- ............................................... 29 3 632 952. 30 Unrelated business taxable income before net operating loss deduction. Subtract line 29 from line 13....... 30 -2, 926, 383. 31 Net operating loss deduction (limited to the amount on line 30)............ ..SEE..STATEMENT.2...... 31 32 Unrelated business taxable income before specific deduction. Subtract line 31 from line 30................. 32 -2 926 383 . 33 Specific deduction (Generally$1,000, but see line 33 instructions for exceptions)................ ..... ..... 33 34 Unrelated business taxable income.Subtract line 33 from line 32.If line 33 is greater than line 32,enter the smaller of zero or line 32. 34 1 2, 926, 383. BAA For Paperwork Reduction Act Notice,see instructions. TFEAD205L MlIV14 Form 990-T(2014) Form 990•T (2014) DESERT AIDS PROJECT INC. 33-0068583 Page 2 Partill Tax Computation 35 Organizations Taxable as Corporations.See instructions for tax computation. Controlled group members (sections 1561 and 1563) check here ❑See instructions and: a Entler your share of the $50,000, $25,000, and $9,925,000 taxable income brackets (in that order): 1 b Enter organization's share o : (1)Additional 5% tax (not more than $11,75D)...... $ (2)Additional 3% tax (not more than $100,000)........... ......... ............. $ c Income lax an the amount on line 34.........................._.............................. 35c 35c p, 36 Trusts Taxable at Trust Rates.See instructions for tax computation. Income tax on the amount .:. on line 34 from: ❑Tax rate schedule or []Schedule D(Form 1041)....................... .... 36 37 Proxy tax. See instructions................... ...................................................... 37 38 Alternative minimum tax....................................................... ........................ 38 39 Total. Add lines 37 and 38 to line 35c or 36, whichever applies...................... ................... 39 0. Pall 1 ' Tax and Payments 40a Foreign tax credil (corporations attach Form 1118; trusts attach Form 1116)... 40a b Other credits (see instructions).. ........ ......... c General business credit. Attach Form 3800 (see instructions)........... ..... I 40 c d Credit for prior year minimum tax (attach Form 8801 or B827)....... ......... 40 d -i e Total credits. Add lines 40a through 40d......................._............................. ........ 40e 0. 42 Other taxes. Check if from; Form 4255 Form 8611 Form 8697 F 41 0 41 Subtract line 40e from line 39,... ....... ... .. ❑ ❑ ❑ ❑ orm 8866 ❑Other(attach schedule)........... ...I .....................,... ................................. 42 43 Total tax. Add lines 41 and 42.............._ .................... .....,............................... 43 0. 44a Payments:A 2013 overpayment credited to 2014.............._........_.. 44a •,,: '; b 2014 estimated tax payments.......... ...... .................. - ....... ......... 446 c Tax deposited with Form 8868... ... ...... .......... ....... ... q4c d Foreign organizations: Tax paid or withheld at source (see Instructions) ...... 44d e Backup withholding (see instructions)........ ........ 44e f Credit for small employer health insurance premiums Attach Form 8941 P ( )..... 441 g Other credits and payments: ❑Form 2439 ❑Form 4136 ❑Other Total... t` 44g 45 Total payments.Add lines 44a through 44g.................. ...... ..................................... 45 0 46 Estimated tax penalty(see instructions). Check if Form 2220 is attached............................. " ❑ 46 47 Tax due.If line 45 is less than the total of lines 43 and 46, enter amount owed................ .......... 47 48 Overpayment.If line 45 is larger than the total or lines 43 and 46, enter amount overpaid............ ..... it' 4e 49 Enter the amount of line 48 you want: Credited to 2015 estimated tax Refunded 49 Part Statements Regarding Certain Activities and Other Information (see instructions) 1 At any time during the 2014 calendar year, did the organization have an interest in or a signature or other authority over a Yes No financial account(bank,securities,or other) in a foreign country? If YES, the organization may have to file FinCEN Form 114, Report of Foreign Bank and Financial Accounts. If YES, enter the name of the foreign country here-____________ X 2 During the lax year, did the organization receive a distribution from, or was it the grantor of, or transferor to, a foreign trust?. X If YES, see instructions for other forms the organization may have to file. ;H 3 Enter the amount of lax-exempt interest received or accrued during the tax year lr� $ 0 - Schedule A — Cost of Goods Sold. Enter method of inventory valuation l' COST 1 Inventory at beginning of year.... ..... 1 340,380.1 6 Inventory at end of year. ..,.,. 6 1 359 545. 2 Purchases..... ..... ......... ...... 2 4 971 675. 7 Cost of goods sold.Subtract 3 Cost of labor............. line 6 from line 5. Enter here -" 4a Additional section 263A casts(attach schedule) and in Part I, line 2........... 7 1 4, 971, 675. .... ... . ................ .........._.. 4a Yes No b Other crisis 8 Do the rules of section 263A (with respect to , (atiach sch) SEE,STATEMENT, 3...... 4b 19 165. property produced or acquired for resale) apply "- 5 Total.Add lines 1 through 4b........... 5 5, 331,220. to the organization?..... ... .................. X Under penalties of perlu,I declare that I have examinetl Nis return,including accompanying srnatlules antl statements,and to the best of my Xnowie ge a beliel.it is bue,correct,and complete.Declaration of preparer(o1Mr Than taxpayer)is based an all inlarmallon of which preparer has any knowledge. Sign May scuss is ,iith Here ' I TREASURER the preparer Shawn below(see Signature of officer Dale Title inshirc s)? Yes []No Paid Prmtrrype preparer's name Preparer's signature Date Check ❑R PTIN Pre- GARY W. DACK GARY W. DACK c IL l� self-employed PO0626592 parer Firm'snanie LUN➢ & GUTTRY LLP FinnsEIN ' 95-2101327 Use Firm'saddress 39700 BOB HOPE DRIVE STE 309 Only RANCHO MIRAGE CA 92270 Phone no. 76O 568-2242 BAA TEEA0202L D9116114 Form 990•T(2014) Form 990-T (2014) DESERT AIDS PROJECT, INC. 33-0068583 Page 3 Schedule C — Rent Income(From Real Property and Personal Property Leased With Real Property)(see instructions) 1 Description of property (1) (2) (3) (4) 2 Rent received or accrued (a)From personal properly (b)From real and personal property 3(a)Deductions directly connected with if the percentage of rent for ersonal the income in columns 2(a) and 2(b) ( P 9 P (if the percentage of rent for personal (attach schedule) property is more than 10% but not property exceeds 50%or if the rent is more than 50%) based on profit or income) (1) (2) (3) (4) Total Total (c)Total income.Add totals of columns 2(a) and 2(b). Enter (b)Total deductions.Enter ere and on page 1.Part here and on page 1, Part I, line 6, column (A).............. I,line 6,column(8)..... Schedule E— Unrelated Debt-Financed Income (see instructions) 3 Deductions directly connected with or allocable to 2 Gross income from debt-financed property 1 Description of debt financed property or allocable to debt- financed property (a)Straight line (b)Other deductions depreciation (attach sch) (attach schedule) (1) (2) (3) (4) 4 Amount of average 5 Average adjusted basis of 6 Column 4 7 Gross income 8 Allocable deductions acquisition debt on or or allocable to debt-financed divided by reportable(column 2 x (column 6 x total of allocable to debt-financed property(attach schedule) column 5 column 6) columns 3(a) and 3(b)) property (attach schedule) (1) % (2) (3) $ (4) g Enter here and on page 1.Enter here and on page 1, Part I, line 7, column (A). Part I, line 7, column (9). Totals. .................. ........................................... ......., Total dividends-received deductions included in column 8........... ......................................... Schedule F — Interest, Annuities, Royalties, and Rents From Controlled Organizations (see instructions) Exempt Controlled Organizations 1 Name of controlled 2 Employer 3 Net unrelated 4 Total of specified 5 Part of column 4 6 Deductions directly organization identification income (loss) payments made that is included in connected with number (see instructions) the controlling income in column 5 organization's gross income (1) (2) (3) (4) Nonexempt Controlled Organizations 7 Taxable Income 8 Net unrelated 9 Total of specified 10 Part of column 9 that is 11 Deductions directly j income (loss) payments made included in the controlling connected with income (see instructions) organization's gross income in column 10 (1) (2) (3) (4) Add columns 5 and 10. Enter Add columns 6 and 11. Enter here and on page 1, Part I, line here and on page 1, Part I, line 8, column (A). 8, column (B). Totals....... . .. ................................... .............. ...... SAA TEEAo203L 09/16114 Form 990-T(2014) i Form 990-T(2014) DESERT AIDS PROJECT, INC. 33-0068583 Page 4 Schedule G — Investment Income of a Section 501(c)(7),(9), or(17)Organization (see instructions) 7 Description of income 2 Amount of income 3 Deductions 4 Set-asides 5 Total deductions and directly connected (attach schedule) set-asides (column 3 (attach schedule) plus column 4) 0) (2) (3) (4) Enter here and on page 1 ' Enter here and on page 1, Part I, line 9, column (A;., `3 7 Part I, line 9, column (B). Totals.. . . ................. ... Schedule I — Exploited Exempt Activity Income, Other Than Advertising Income (see instructions) 2 Gross 3 Expenses directly 4 Net income(loss) 5 Gross income from 6 Expenses 7 Excess exempt unrelated connected with from unrelated trade activity that is not attributable to expenses(column 6 1 Description of exploited activity business production or business(column unrelated business column 5 minus column 5,but income from of unrelated 2 minus column 3). income not more than trade or business income It again compute column 4). business columns$through 7. 0) (2) (3) (4) Enter here and Enter here and % 7 and Enter here a on page 1, on page 1, to page a Part line 10, Part I, line 10, '- g Part IP, line 26. column (A). column (B). Totals... .. Schedule J — Advertising Income (see instructions) Party; Income From Periodicals Reported on a Consolidated Basis 2 Gross 3 Direct 4 Advertising gain or 5 Circulation 6 Readership 7 Excess readership advertising advertising (loss)(col 2 mmus income costs costs(col 6 minus col 1 Name of periodical income costs col 3).If a gain, 5,but not more than compute col col 4). (1) throw h 1 2 3 (4) Totals (carry to Part 11, line (5))..... LEArtE Income From Periodicals Reported on a Separate Basis (For each periodical listed in Part Il, fill in columns 2 through 7 on a line-by-line basis.) 2 Gross 3 Direct 4 Advertising gain or 5 Circulation 6 Readership 7 Excess readership 1 Name of periodical advertising advertising (loss)(col 2 minus income costs costs(cot 6 minus col p income costs col 3).If a gain, 5,but net more than compute cols 5 col 4). throw h 7. (1) 2) (3) (4) (5)Totals from Part I Enter here and Enter here and ` Enter here and on page 1, on page 11 _ on page 1, Part , line 11, Part I line 11, Part II, line 27. column (A) column (B). ''•" Totals,Part If (lines 1-5)........... Schedule K — Compensation of Officers, Directors, and Trustees (see instructions) 3 Percent of 4 Compensation attributable 3 Name 2 Title time devoted to unrelated business to business $ % Total. Enter here and on page 1, Part ll, line 14....... ... ............... .............................. BAA TEEA0204,. 09116114 Form 990-T(2014) 2014 FEDERAL STATEMENTS PAGE 1 CLIENT 510191 DESERT AIDS PROJECT, INC. 33-0068583 STATEMENTI FORM 990-T, PART II, LINE 28 OTHER DEDUCTIONS ADMIN FEES/DUES/LICENSES................. .................... ... ....... .. ......... $ 1, 359. ADVERTISING/PROMOTIONS .... ................................. .. ... .. ........................ 138, 392 . AUTO/TRAVEL EXPENSE..... ....... .............. ................................................ 112, 752 . COMPUTER HARDWARE/SOFTWARE..... ....................... ..................... .. ............. 19, 678 . EVENTCOSTS............ ............................................................................ 7, 995 . JANITORIAL SERVICES................ .......... .................................................. 22, 460 . LEGALFEES.. .......................... ........ .. ................ ............. ............... 11, 196, MERCHANT/AMEX FEES................................................. ........................... 95, 403 . MISCELLANEOUS OPERATIONS EXPENSE........................................ ....... ......... 19,312. NETWORKING/OUTREACH EXPENSE................................................................ 10, 000. OCCUPANCY, ..... ........................................... ................... .. .................. 1, 224, 650. OFFICE SUPPLIES/EXPENSE............................................. ......................... 27, 495. PROFESSIONAL SERVICES................................................ ......................... 91591. REPAIRS/MAINTENANCE............. .... ........... ..................... ...... ................ . 66, 539. SUPPLIES,.... ............................ . .... ... .. .............................................. 136,238. VOLUNTEER EXPENSE................................. .................. . .. 30 383. TOTAL 1, 933,443, STATEMENT2 FORM 990-T, PART II, LINE 31 NET OPERATING LOSS DEDUCTION LOSS LOSS YEAR ORIGINAL PREVIOUSLY LOSS ENDING LOSS USED AVAILABLE 6/30/11 $ 3, 599,789. $ 0. $ 3,599, 789. 6/30/12 3, 585, 685. 0 . 3,5B5, 685. 6/30/13 2, 953, 394. 0 . 2, 953, 394 . 6/30/14 2, 961, 888. 0. 2 961 888 . NET OPERATING LOSS AVAILABLE..................... ................. 13,100, 756. TAXABLE INCOME ...................................................................... ................. $ -2,926, 383 . NET OPERATING LOSS DEDUCTION (LIMITED TO TAXABLE INCOME) ........... ............ $ 0 . STATEMENT 3 FORM 990-T, SCHEDULE A, LINE 48 OTHER COST OF GOODS SOLD INVENTORY CHANGE. ............................ ............ .................... .......... .......... $ 19,165. TOTAL $ 19,165. i RC napsnmenl of Iha Treasury l�lpp''JJf��� 1 471nlmamd III of 1h a Torque P . O . Box 2508 In reply refer to : 0248219411 Cincinnati OH 45201 Mar . 04 , 2014 LTR 4168C 0 33-0068583 000000 00 00018006 BODC : TE DESERT AIDS PROJECT 1695 N SUNRISE WAY PALM SPRINGS CA 92262 ;rat 013459 Employer Identification Number : 33-0068583 Person to Contact : Laura A. Botkin Toll Free Telephone Number : 1-877-829-5500 i i Dear Taxpayer : This is in response to your Feb . 21 , 2014 , request for information regarding your tax-exempt status . Our records indicate that you were recognized as exempt Under section 501 (c) (3) of the Internal Revenue Code in a determination i letter issued in December 1985 . Our records also indicate that you are not a private foundation within the meaning of section 509(a) of the Code because you are described in section(s) 509 (a) ( 1) and 170 (b) ( 1) (A) ( vi) . Donors may deduct contributions to you as provided in section 170 of the Code . Bequests , legacies , devises , transfers , or gifts to you or 1 state and o Federal e gift tax purposes for your use are deductible for if they meet the applicable provisions of sections 2055, 2106 , and 2522 of the Code . Please refer to our website www. irs . gov/eu for information regarding filing requirements . Specifically , section 6033(7 ) of the Code _ provides that failure to file an annual information return for three consecutive years results in revocation of tax-exempt status as of the filing due date of the third return for organizations required to file . We will publish a list of organizations whose tax-exempt status was revoked under section 6033 (] ) of the Code on our website beginning in early 2011 . i I I 0248219411 Mar . 04, 2014 LTR 4168C 0 33-0068583 000000 00 00018007 i DESERT AIDS PROJECT 1695 N SUNRISE WAY PALM SPRINGS CA 92262 i IP you have any questions, please call us at the telephone number shown in the heading of this letter . Sincerely yours , Susan M. O'Neill , Department Mgr . Accounts Management Operations I Schedule B OMB No.1545-0047 (Form 990,990-EZ, Schedule of Contributors or 990-PF) 1 /1 20 �epadment of the Treasury ' Attach to Form 990,Form 990-EZ,or Form 990-PF I �-F Internal Revenue service ' Information about Schedule B(Form 990,990-EZ,990-PF)and its instructions is at www.lrs.gov/rorm990. Name of the on;.hb.tl.n Employer Identification number DESERT AIDS PROJECT INC. 33/068583 Organization type(check one): Filers of: Section: Form 990 or 990-EZ 501(c)( 3 ) (enter number) organization ❑4947(a)(1) nonexempt charitable trust not treated as a private foundation ❑527 political organization Form 990-PF ❑501(c)(3) exempt private foundation ❑4947(a)(1) nonexempt charitable trust treated as a private foundation ❑501(c)(3) taxable private foundation Check if your organization is covered by the General Rule or a Special Rule Note.Only a section 501(c)(7), (8), or (10) organization can check boxes for both the General Rule and a Special Rule. See instructions. General Rule ❑For an organization filing Form 990, 990-EZ, or 990-PF that received, during the year, contributions totaling$5,000 or more (in money or property) from any one contributor. Complete Paris I and II. See instructions for determining a contributor's total contributions. Special Rules ❑X For an organization described in section 501(c)(3) filing Form 990 or 990-EZ that met the 33-1/3% support test of the regulations under sections 509(a)(1)and 170(b)(1)(A)(vi),that checked Schedule A(Form 990 or 990-EZ) Part 11, line 13, 16a,or 161b, and that received from any one contributor, during the ear, total contributions of the greater of(1) $5,000 or(2)2% of the amount on (i) Form 990, Part III, line Ih, or (if)Form 990-EZ, line 1. Complete Parts I and II. []For an organization described in section 501(c)( (8), or(10)filing Form 990 or 990-EZ that received from any one contributor, butions 1 during the year, total contri of mare than ,000 exclusively for religious, charitable, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals. Complete Parts I, II, and III. ❑For an organization described in section 501(c)(7), (8), or(10)filing Form 990 or 990-EZ that received from any one contributor, during the year, contributions exclusively for religious,charitable, etc., purposes, but no such contributions totaled more than $1,000. If this box is checked, enter here the total contributions that were received during the year for an exclusively religious, charitable, etc., purpose. Do not complete any of the parts unless the General Rule applies to this organization because it received nonexclusively religious, charitable, etc., contributions totaling $5,000 or more during the year...... Caution:An organization that is not covered by the General Rule and/or the Special Rules does not file Schedule 8 (Form 990, 990-EZ, or 990-PF), but it must answer 'No' on Part IV, line 2, of its Form 990; or check the box on line H of its Form 990-EZ or on its Form 990-PF, Part 1, line 2, to certify that it does not meet the filing requirements of Schedule B (Form 990, 990-EZ, or 990-PF). BAA For Paperwork Reduction Act Notice,see the Instructions for Form 990,990EZ, Schedule B(Form 990,990-EZ, or 990-PF) (2014) or 990-PF. TEEA0701L 1111304 Schedule B (Form 990, 990-EZ, or 990-PF) (2014) Page 1 of 1 of Part 7 Name u(organixation Employer idanddcsdon number DESERT AIDS PROJECT INC 33-0068583 Part Contributors (see instructions). Use duplicate copies of Part I if additional space is needed. (a) (b) (c) (d) Number Name,address,and ZIP+4 Total Type of contribution contributions 1 SAN BERNARDINO PUB HLTH (R. WHITE) Person �X --- ------------------------------------ ❑ - Payroll 1695 N. SUNRISE WAY _____$ 3L046L821_ Noncash --------- (Complete Part II for PALM SPRINGS, CA 92262_____________ noncash contributions.) (a) (b) (U (d) Number Name,address,and ZIP+4 Total Type of contribution contributions 2 RIVERSIDE COUNTY - VARIOUS AGENCIES Person X --- ------------- ------------- ----- Payroll 1695 N. SUNRISE WAY $ 323,215_ Noncash PALM SPRINGS, CA 92262 (Complete Part II for -------------------------- noncash contributions.) (a) (b) (c) (d) Number Name,address,and ZIP+4 Total Type of contribution contributions 3 INTEGRATED WEALTH MANAGEMENT Person a --- ------------------------------------- ❑ Payroll 1695 N. SUNRISE WAY ___ ______________$--__213�357_ Noncash ❑ PALM SPRINGS CA 92262 (Complete Part II for 1--- ------------------------ noncash contributions.) (a) (b) (c) (d) Number Name,address,and ZIP+4 Total Type of contribution contributions 4 TENET HEALTHCARE FOUNDATION Person QX --- ------------------------------------- Payroll 1695 N. SUNRISE WAY -_ 525�300_ Noncash ------------------------------------- ---- (Complete Part II for PALM SPRINGS, CA 92262 __-_ noncash contributions.) (a) (b) (c) (d) Number Name,address,and ZIP+4 Total Type of contribution contributions Person --- ---------------------------------—-- Payroll $ _--- Noncash (Complete Part II for -____-__-----_ noncash contributions.) (a) (b) (c) (d) Number Name,address,and ZIP+4 Total Type of contribution contributions Person --- --------------------------- ❑ ----- Payroll Noncash (Complete Part II for ______________ noncash con(ributions.) SAA TEEA0702L 07117114 Schedule B(Form 990,990-EZ,or 990-PF) (2014) Schedule B (Form 990, 990-EZ,or 990.PF) (2014) Page 1 to 1 of Part 11 Name of open Izaten Employer IEenfiacation number DESERT AIDS PROJECT, INC. 33-0068583 T—aRT7 Noncash Property (see instructions). Use duplicate copies of Part II if additional space is needed. a from Description of noncash properly given FMV(or estimate) Date received Part I (see instructions) ------------------------------------------ ------------------------------------------ (a)No. (b) from Description of noncash property given FMV(or estimate) Date received Part I (see instructions) ------------------------------------------ ---------- $ a No. b c d from Description of noncash property given FMV(or estimate) Date received Part I (see instructions) ----------------------------------------- ----------------------------------------- (fr mo Description of noncash property given FMV(or estlmate) Date received Part I (see instructions) ------------------------------------------ ---- _____--_________________________________ _________________—__________—____—______ a No. b ( ) ( ) c d from Description of noncash property given FMV(or estimate)) Date received Part I (see instructlons) ------------------------------------------ ------------------- (from Descriptlon of noncash property given FMV(or estimate) Date received Part I (see instructions) ________________________________________ _________________ _--____-----_--__ BAA Schedule 8(Form 990,990-EZ,or 990-PF) (2014) T 1E 07031 07114114 Schedule B (Form 990, 990-EZ, or 990-PF) (2014) Page 1 to 1 of Part III Name of arganizaUon Employer Idenaacatlon number DESERT AIDS PROJECT, INC. 33-0068583 Part III;' Exclusively religious, charitable, etc., contributions to organizations described in section 501(cx7),(8) or(10)that total Irate than$1,000 for the year from anyone contributor.Complete columns(a)through(a)and the following line entry. For organizations completing Part III, enter the total of exclusively religious, charitable, etc., contributions of$1,000 or less for the year. (Enter this information once. See instructions)............. $ -------_sILB Use duplicate copies of Part III if additional space is needed. (a) (b) (c) (d) No. from Purpose of gift Use of gift Description of how gift Is held Part I N/A ---- ------------------- -------------------- --------------------- (e) Transfer of gift Transferee's name,address,and ZIP+4 Relationship of transferor to transferee No.from Purpose of gift Use of gift Description of how gift is held PartI ___________________ ____________________ ____________________. ___________________ ____________________ ____________________- e Transfer of gift Transferee's name,address,and ZIP+4 Relationship of transferor to transferee No.afrom Purpose)of gift Use of gift Description of how gift is held Part I -------------------- (e) Transfer of gift Transferee's name,address,and ZIP+4 Relationship of transferor to transferee ---------------------------------- --------------------------- ----------------------------------- --------------------------- (a) (b) (c) (d) No.from Purpose of gift Use of gift Description of how gift Is held Part I ____ ____________________ ____________________- -__________ ___ ___________ e Transfer of gift Transferee's name,address,and ZIP+4 Relationship of transferor to transferee ---------------------- BAA Schedule B(Form 990.990-EZ, or 990-PF) (2014) TEEA070C 11/13/14 l STATE OF: CALIFORNIA --_-_ ------ FRANCHISE TAX BOARD SACRAMENTO, CALIFORNIA 95867 June 13 , 1985 In reply refer to 342 . APPiPTS4e : 9 Community Counseling E Consultation Center , Inc . P . 0 . Box 8925 Palm Springs , CA 92263 Purpose : Charitable Form of organization , Corporation Accounting Period Ending T316318 organization Number on the basis Of 'the information submitted and "provided *your Prey '-Mt operations continue unchanged or conform to those proposed in Your application, you are exempt from state franchise or income tax ender Section 23701d, Revenue and Taxation Code . Any change in operation, character or purpose of the organization must be reported immediately to e efft n your status oAnycchange that of name may Ordetermine s also must beoreportedxempt You are required to file Form 199 (Exempt Organization Annual Information Return) or Form 19915 (Exempt Organization Annual Information Statement) on or before the 'ISth day of the Sth Montle ( 4 1/2 months ) after the close of Your accounting period . See annual instructions with forms for requirements . Xou are not required to file state franchise or income tax returns income subject to the unrelated business income tax unless you have under Section inc of the Code . In this event, you are required to file Form 169 (Exempt Organization Business Income TaxReturn) by the 15th day of the 5th month ( 4 1/2 'months ) after the close of Your annual accounting period . this approval willIf the organization is incorporating , of State Within 6hin 150 days . unless incorporation is completed with the Secretary Exemption from federal income or other taxies and other state taxes requires separate applications . This exemption is granted on the express condition that the organization will secure federal exempt status with the Internal 03 Revenue Service. The -organization is required to furnish a copy the final determination letter to the Franchise Tax board within 9l months from the date of this letter . This exemption effective as of August 22 , 1984 . Exempt organization Unit Telephone (boo) 852-5711 cc : Ron Christenson Registrar of Charitable Trusts Prefix First Name Last Name Suffix Position Mailing Address City State Zip Phone Mr. Carl Baker Member 1391 E. Padua Way Palm Springs CA 92262 310-497-5692 Mr. Kevin Bass Member 39740 Keenan Drive Rancho Mirage CA 92270 760-831-7303 Ms. Carolyn Caldwell Member 2005 S. Camino Monte Palm Springs CA 92264 816-786-8071 Mr. Jim Casey Member 787 N. Palm Canyon Drive Palm Springs CA 92262 310-710-4755 Mr. Frederick J. Drewette Treasurer 3765 Ocala Circle Corona CA 92881 951-736-8876 Mr. Mark Hamilton IMember 1577 N. Rose Avenue Palm Springs CA 92262 650-619-0854 Mr. Patrick Jordan Member 2222 S.Araby Drive Palm Springs CA 92264 760-898-1817 Mr. Steve Kaufer Vice Chair P.O. Box 1566 Palm Springs CA 92263-1566 760-770-0777 Mrs. Barbara Keller Chair 5/13 12161 St.Andrews Drive Rancho Mirage CA 92270 760-449-7772 Dr. Terril Ketover PhD Member 12122 Troon Circle Rancho Mirage CA 92270 760-328-9909 Ms. Evelin Martinez Member 1250 Corona Point Court, 3rd Corona CA 92879 213-605-0503 Mr. David Perez I Member 207 Kavenish Drive Rancho Mirage CA 902270 760-250-5709 Mr. 113ruce J. Purdy Secretary 12620 Canyon Drive South I Palm Springs CA 192264 617-699-9322 Ms. Ann Sheffer I IMember 3220 Avenida Sevilla Palm Springs CA 192264 203-451-1456 Dr. ITorn Truhe DDS IMember 1606 W.Arenas Road #1 Palm Springs CA 192262 760-408-7757 I -STATE OF: CALIFORNIA -------- FRANCHISE TAX BOARD SACRAMENTO, CALIFORNIA 95861 June 13 , 1985 In reply refar. to 342 : APP :I1TS;me : 9 Community Counseling t Consultation Centel , Inc . P . 0 . Box 8925 Palm Springs , CA 92263 Purpose : Charitable Form of Organization : Corporation Accounting Period Ending ' 1316318 organization 11um.bex on the basis of 'the information submitted and 'provided your pzeserlt operations continue unchanged or conform to those proposed in yoax application, you are exempt from state Franchise or income tax nder Section 23701d , Revenue and Taxation Code . . Any change in operation, character oz purpose of the organization must be reported immediately statuto s office change that of name or may determine s afe n your or st address also mucbeoreportedxempt You are required to file Form 199 (Exempt organization Annual 199B (Exempt Organization Annual Information Return) or_ Form Information Statement) on or before the 15th day of the 5th montle ( +1 your aocounting period . See annual 1/2 months) after the close of instructions with forms for xequirements . You are not required to file state franchise or income tax returns unless you have income subject to the unrelated business income tax under S.ection 23731 of the Code . in this event, you are r.equized �o ome Tax 15th day Form o10 f theF5thpmontha+( 4z1/2o'months )aaftercthe closepOfryourry t7Le an.rlual accounting period . If the organization is incorporating , this approval will expre unless i incorporation is completed with the. Seorebaxy of State within 60 days . Exemption from federal income ox other taxes and other state taxes requires separate applications . This exemption i5 granted or+ the. express condition that the organization will secure federal. exempt status with the Internal o.E Revenue Service. The organization is required to furnish a copy the final determination letter to the Franchise Tax Board withi+x . 9l months from the date of this letter . This exemption effective as of August 22 , 1984 . Exempt organization Unit Telephone (800) 852-5711 cc : Ron Christenson Registrar of Charitable Trusts Details Page 1 of 2 on �tj.t I B,I ov, is th- d-t T a,I data for the. erlt v-)u selected thi S "I i t,i r r t S —Al P. '1:5 1 ! OlOOSe R�gr5trant Info-w: no,i I uII Name; I)I S I N I \11) 11[0 Uj I I F1 I": I V pe: Puhhu: Mictil f orp,rale mr Or-anizalinin \Luuber: Renivlratinn Number: 11611',7 Record INpe: (harm Registialion I)pe: haril\ Issue Date: 1, In 2tlno kene"al Due 1):Itv; I l A i 201 i Re-iArMun,Status. lilt FCI)i Date This Status: Date nt Lasl Renewal: f, 21111015 Address Information Address Line 1: PO B1)X 2990 Udve,s Line 2: Wdress Live 3: Address Line 4: PALM SPRINGS('A 922fi,1 Annual Renewal Information Related Documents CT-550 2009 L 1-iil?2urnt Founding Documents Pounding Documents RRF-1 2009 RRI -1 21009 IRS Form 990 2009 IRS Forul 990 100" RRF-t 2008 RRIF-I 2008 IRS Form 990 2008 IRS I mut 990 201)8 RRF-1 2007 RRI-1 10117 IRS Form 990 2007 Ilks Fn.., 990 'OH7 RRF-1 2006 RINI-1 '0100 IRS Form 990 2006 11,ti Fowl ljl)u if, RRF-I 2005 FIRM 11105 IRS Form 990 2005 11,E Dorm 101, RRF-1 2004 RRI-I 'Hol IRS Form 990 2004 lift I .ini 1)0n m.4 RRF-12003 "Id-I 'au IRS Form 990 2003 W I .......),,� ; RRF-1 2002 k 111 1 1�1101 IRS Form 990 2002 Rs r tw, )MI RRF-1 2001 ah -i 1 1, 1 IRS Form 990 2001 uti ow"i'll RRF-] 2000 VW-1 '101r, IRS Forni 990 2000 W, IRS Form 990 201 1 W http://rct.doj.ca.gov/Verif'lcation/Web/Details.aspx?result=82feldaa-589d-4357-bOdb-4f-,il... 1/19/2016 Details Page 2 of 2 RRF-1 2011 RRF-1 2012 RRr-1 'ul_ IRS Form 990 2012 R, Form 491,'1112 RRF-1 2010 RRI-1 210111 IRS Form 990 201 IIZ,Iomt rrui 2u la Fee Notice 06036741 1088 610255 IRti Furn.`lrhl'n12 610252 RRF-I "III 610253 11:, E:rtn1 U01 'ul I 610251 RRI-1 'nc 060367362000 hlaanplele Form vml,c "III 660440 R ILI-I 3n 1 632760 IRS Form oon 111 Prerequisite Information Prcreq Type: Prcreyuiziw Relationship_ Charity Registrant: lIII,(iV11 (do)( P. INI . Registration No: GUU01'_6J Itegist ra lion rgpe: I wnl F'undruising Itcgistrali�n Slat"'; Inmplele Dole Established: 2i G.20118 %mocialion Date: IIrS 2007 Expiraliun Date: 34;1008 Prcreq Type: Prcmquisite Relationship: Chat ity Registrant: IIILI(iAVI-I tiwwp, INI Registration No: EO1103iG9 Itegisl ra lion'Eypc: FundraisingFYL11l Regiaation Mattis: Unnplete Dale Estubliabed: I1,S '--nob .Assuciation hale: 1117COWN E:cpiration Dale: — ^1)n9 http://ret.doj.ca.gov/V erificatioii/Web/Details.aspx?resLilt=82fc 1 daa-589d-4357-bOtlb-4fa I... 1/19/2016 Desert AIDS Project Fiscal Year July 1,2015 through June 30,2016 Description Total Revenue Contributions Net Special Events Revenue 524,900.00 Net Other Contribution Revenue 1,346,050.00 Grants&Contracts Private Sources Education& Prevention Grants 50,000.00 Other Private Grant Funding 520,000.00 Public Sources Ryan White HIV/AIDS Program Part A 3,244,226.00 Other Public Agency Grant Funding 150,000.00 Earned Income Net Thrift Store Revenue 1,227,565.00 Net 340b Pharmacy Revenue 4,274,975.00 Net Patient Revenue 2,732,647.11 Rental Income 120,772.08 Other Interest Income 129,227.92 Miscellaneous - Total Revenue 14,320,363.17 Expenses Personnel Salaries/Wages 8,341,142.75 Employee Benefits&taxes 2,061,383.24 Contracted Program Service Staff 411,000.00 Direct Client Services Direct Client Support Housing Assistance 232,500.00 Food Assistance 172,000.00 Medical Transportation Vouchers 118,400.00 Home Health Care Provider Expense 130,000.00 Dental Lab&Specialty Expense 40,000.00 Prescription Medicines 20,000.00 Wellness Programs 20,000.00 Direct Client Supplies Medical Supplies 215,500.00 Dental supplies 40,000.00 HIV Outreach&Testing Incentives - Miscellaneous Travel Travel expense-staff 54,500.00 Vehicle&Fuel Expense 11,200.00 Page 1 of 2 Desert AIDS Project Fiscal Year July 1,2015 through June 30,2016 Description Total Other Direct Costs Other Program Costs Community Education,Outreach&Testing Advertising 118,000.00 Computer Software/Hardware 103,100.00 Consultant&Medical Billing Fees 253,617.65 Training/Conferences/Workshops 35,000.00 Professional Dues&Subscriptions 28,900.00 World AIDS Day and Advocacy Expense 56,000.00 Educational/Reference Materials 10,000.00 Professional Services including interpretation 147,300.00 Office Supplies 122,000.00 Small Tools and Equipment 4,500.00 Copying& Printing 49,200.00 Telephone 52,922.01 Postage 10.600.00 Other Administrative Costs Occupancy Costs Mortgage Interest Expense 36,000.00 Utilities 116,000.00 Repairs& Maintenance 110,000.00 Janitorial Services 64,700.00 Rent-Admin, Indio office&Storage 110,600.00 Property taxes 19,000.00 Security services - Equipment rental - Insurance Expense 208,347.46 Bank, Credit card& Investment fees 110,050.00 Admin Fees/Dues/Licenses 28,900.00 Bad Debt 20,000.00 Accounting and audit 26,000.00 Legal fees 50,000.00 Depreciation 486,000.00 Employee Development& Recruiting 69,500.00 Board Development Expense 6,500.00 Other Expense - Total Expense 14,320,363.11 Net Income(Deficit) 0.00 Page 2 of 2 DESERT AIDS PROJECT,INC. PALM SPRINGS, CALIFORNIA INDEPENDENT AUDITORS' REPORT, FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATION JUNE 30, 2015 AND 2014 i LUND & GUTTRY LLP/CERTIFIED PUBLIC ACCOUNTANTS 39700 BOB HOPE DRIVE•SUITE 309•P.O.BOX 250•RANCHO MIRAGE,CA 92270-mm Telephone(760)568-2242•Fax(760)346-8891 INDEPENDENT AUiIT"ORS' REPORT Board of Directors Desert AIDS Project, Inc. Palm Springs, California Report on the Financial Statements We have audited the accompanying financial statements of Desert AIDS Project, Inc. (a nonprofit corporation), which comprise the statement of financial position as of June 30, 2015, and the related statements of activities, functional expenses,and cash flows for the year then ended, and related notes to the financial statements. Management's Responsibility for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from misstatement, whether due to fraud or error. Auditor's Responsibility Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standard applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity's preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity's internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. _I_ Independent Auditors' Report (continued) Opinion In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of Desert AIDS Project, Inc. as of June 30, 2015 and the changes in net assets and its cash flows for the year then ended in conformity with accounting principles generally accepted in the United States of America. Other Matters Other Information Our audit was conducted for the purpose of forming an opinion on the financial statements as a whole. The accompanying schedule of expenditures of federal awards, as required by the Office of Management and Budget Circular A-133, Audits of States, Local Governments and Non-Profit Organizations, is presented for purposes of additional analysis and is not a required part of the basic financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the financial statements. The information has been subjected to the auditing procedures applied in the audit of the financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepared the financial statements or to the financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. in our opinion, the information is fairly stated in all material respects, in relation to the financial statements as a whole. Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated September 29, 2015, on our consideration of Desert AIDS Project Ine.'s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering Desert AIDS Project Inc.'s internal control over financial reporting and compliance. Report on Summarized Comparative Information We have previously audited Desert AIDS Project's 2014 financial statements, and we expressed an unmodified audit opinion on those audited financial statements in our report dated September 23, 2014. In our opinion, the summarized comparative information presented herein as of and for the year ended June 30, 2014, is consistent in all material respects, with the audited financial statement from which it has been derived. September 29, 2015 -2- DESERT AIDS PROJECT,INC STATEMENT OF FINANCIAL POSITION JUNE 30, 2015 WITH COMPARATIVE TOTALS FOR JUNE 30,2014 ASSETS 2015 2014 Temporarily (Memorandum Unrestricted Restricted Total Only) CURRENT ASSETS Cash and cash equivalents $ 3,433,742 $ 678,993 $ 4,112,735 $ 4,896,980 Investments-Note 3 7,839,356 - 7,839,356 6,084,570 Accounts receivable,net-Note 5 2,030,981 - 2,030,991 1,629,429 Inventory 359,545 - 359,545 340,380 Prepaid expenses 368,856 1,732 370,588 378,403 Receivable from other funds 947,295 947,295 633,520 Total current assets 14,032,480 1,628,020 15,660,500 13,963.282 PROPERTY AND EQUIPMENT,NET-Note 7 5,295,395 179,053 5,474,449 4,844,223 OTHER ASSETS Pledges receivable,net•Note 6 73,025 605,328 678,353 1,460,853 Art collection,net -Note 8 180,896 52,660 233,556 264,271 Deposits and other 71,557 1,975 73,532 94,154 Charitable remainder trusts receivable-Note 10 - 190,019 190,019 227,642 Investment-annuity/insurance policy-Note 11 270,216 270,216 270,216 Total other assets 595,694 849,982 1,445,676 2,317,136 TOTAL ASSETS $ 19,923,569 S 2,657,055 $ 22,580,624 $ 21,124,641 LIABILITIES AND NET ASSETS CURRENT LIABILITIES Accounts payable and accrued liabilities $ 2,195,892 $ - $ 2,195,892 $ 2,288,254 Accrued payroll and vacation 680,501 - 680,501 517,238 Deferred income 400,588 576,000 976,588 1,276,574 Related party payable-Note 9 24,886 24,886 24,886 Payable to other funds 947,295 - 947,295 633,520 Loan payable-current portion-Note 12 351,336 351,336 345,122 Total current liabilities 4,600,498 576,000 5,176,498 5,085,594 LONG-TERM LIABILITIES Loan payable-net of current portion-Nate 12 929,024 929,024 1,280,357 Total long term liabilities 929,024 929,024 1,280,357 TOTAL LIABILITIES 5,529,522 576,000 6,105,522 6,365,951 NET ASSETS Unrestricted-undesignated 5,233,494 - 5,233,494 4,393,702 Unrestricted-board designated-Note 3 9,160,553 - 9,160,553 8,076,293 Temporarily restricted-Note 14 2,08I,055 2.081,055 2,288,695 Total net assets 14,394,047 2,081,055 [6,475,102 14,758,690 TOTAL LIABILITIES AND NET ASSETS $ 19,923,569 $ 2,657,055 $ 22,580,624 $ 21,124,641 (The accompanying notes are an integral part of these financial statements) -3- DESERT AIDS PROJECT, INC STATEMENT OF ACTIVITIES FOR THE YEAR ENDED JUNE 30, 2015 WITH COMPARATIVE TOTALS FOR THE YEAR ENDED JUNE 30,2014 2015 2014 Temporarily (Memorandum Unrestricted Restricted Total Only) SUPPORT AND REVENUES Support: Contributions $ 343,288 $ 597,103 $ 940,391 $ 1,348,310 Fundraising/special events 2,116,308 90,097 2,206,405 2,234,840 Fundraising/thrift stores-net-Note 15 4,516,852 - 4,516,852 4,477,928 Bequests 175,332 - 175,332 81,930 Other non-cash contributions - - - 50,500 Net assets released from restrictions 961,481 961,481 - Total support 8,113,261 (274,281) 7,838,980 8,193,508 Revenue: Program revenue,net Grants 3,769,433 103,449 3,872,882 3,574,743 Fees for services 14,345,986 - 14,345,986 9,823,103 Interest and dividend income 275,620 814 276,434 159,964 Investment(loss)gain-net (99,775) (37,622) (137,397) 436,645 Other income-Note 18 127,069 127,069 131,019 Total revenue 18,418,333 66,641 18,484,974 14,125,474 TOTAL SUPPORT AND REVENUE 26,531,594 (207,640) 26,323,954 22,318,982 EXPENSES Program services: Education/prevention 1,363,807 1,363,807 678,504 Social services 826,528 - 826,528 818,303 Mental health 954,556 - 954,556 608,645 Case management 997,851 997,851 827,055 Home health 777,614 777,614 843,893 Medical services 9,968,524 - 9,969,524 7,950,583 Dental services 821,253 821,253 776,622 Total program services 15,710,133 - 15,710,133 12,503,605 Supporting services: Fundraising/special events 1,867,780 - 1,867,780 1,832,310 Fundraising/thrift stores 3,632,952 - 3,632,952 3,506,429 Management and general 2,925,862 2,925,862 1,939,531 Marketing and communications 470,815 470,815 401,760 Total supporting services 8,897,409 8,897,409 7,680,030 TOTAL EXPENSES 24,607,542 24,607,542 20,183,635 INCREASE(DECREASE)IN NET ASSETS 1,924,052 (207,640) 1,716,412 2.135,347 NET ASSETS,BEGINNING OF YEAR 12,469,995 2,288,695 14,758,690 12,623,343 NET ASSETS,END OF YEAR $ 14,394,047 $ 2,081,055 $ 16,475,102 $ 14,758.690 (The accompanying notes are an integral part of these financial statements) -4- DESERT AIDS PROJECT,INC. STATEMENT OF FUNCTIONAL EXPENSES-PROGRAM SERVICES FOR THE YEAR ENDED JUNE 30,2015 WITH COMPARATIVE TOTALS FOR THE YEAR ENDED JUNF,30,2014 2015 2014 Education/ Social Mental Casc home Medical Dental (Memorandum Prevention Services Health Management Health Services Services Totals Only) Salaries $ 464,457 $ 168,576 $ 724,106 $ 634,806 $ 313,568 $ 1,539,759 5 528,169 $ 4,373,441 $ 3,325,625 Employee benefits 79,348 38240 75,554 137,450 46.773 193,709 75,571 646,645 530,506 Payroll taxes 34 268 12 774 46 207 45 876876 23 630 103,896 37,380 304 031 237 481 Total salaries and related expenses 578,073 219.590 845.867 818,132 383, 71 1,837364 641 120 5 3. 24 117 4 093 612 Advertising 292,560 - - - - - - 792,560 31,204 Auto and travel 26,743 2,368 4,6t0 1,645 6,746 10,162 1,632 53,906 51,514 Bad debt 903 - 4,782 - 2,354 [8,360 2,622 29,021 41,290 Direct client expenses 71,372 526,383 13,658 18,144 318,887 6,869,301 78,777 7,896,522 5,706,905 Depreciation and amortimurn 48,150 15261 14,673 49,742 7,642 124,328 27,497 287,293 343,669 Dues,fees and licenses 1,056 993 2,224 1,076 329 12,185 3,034 20,897 13,868 Insurance 21,926 6,810 608 23,208 3,762 34,699 12,817 110,120 151,064 Interest 1,661 816 829 2,770 472 4,180 1,528 12,256 24,704 Miscellaneous 15,559 25,003 150 793 2,377 20,095 413 64,390 60,704 Office 18,899 4,422 5,980 19,408 7,643 320,000 10,105 386,457 186,876 Postage and printing 25,852 2,006 623 3,525 967 15,235 611 48,819 43,885 Professional services 198,260 5,895 37,190 13,349 34,727 570,002 10,591 870,014 1,409,937 Property taxes 1,496 067 656 2,351 219 3,248 1,309 9,936 15,196 Rent-Note 16 23.951 300 302 1,028 154 1,516 569 27,920 27,941 Repairs and maintenance 15,015 8,680 7,465 20.860 3,141 50,960 15,329 121,450 140,127 Seminars and workshops 3,425 266 2,008 294 89 39,294 1,374 46,740 20,135 Telephone and utilities 18,916 7,068 6,641 21,536 4,134 37,595 11,925 107,815 _. 140974 Total other expenses 785,73 606-938 108 689 179,71 393.643 8,131.16 180,133 10 386.016 9,409,993 TOTAL PROGRAM SERVICES $ 1,363,807 $ 826,528 S 954,556 $ 997,851 $ 777614 $ 9968,524 $ 821,253 $ 15,710,133 $ 12,503,605 (The accompanying notes are an integral part of these financial statements) -5- DESERT AIDS PROJECT, INC. STATEMENT OF FUNCTIONAL EXPENSES-SUPPORTING SERVICES FOR THE YEAR ENDED JUNE 30,2015 WITH COMPARATIVE TOTALS FOR THE YEAR ENDED JUNE 30,2014 2015 2014 Fundraising/ Fundraising/ Management Marketing and (Memorandum Special Events Thrift Stores and General Communications Totals Only) Salaries $ 374,858 $ 1,178,177 $ 1,539,289 $ 208,181 $ 3,300,505 $ 2,613,517 Employee benefits 72,677 278,722 214,505 36,514 602,418 529,715 Payroll taxes 27,258 89,313 99,277 15,619 231,467 181,941 Total salaries and related expenses 474,793 1,546,212 1,853,071 260,314 4,134,390 3,325,173 Advertising 54,837 138,392 1,902 175,602 370,733 259,987 Auto and travel 35,470 96,591 30,097 1,079 163,237 162,017 Bad debt(recoveries) - - (3,426) - (3,426) (3,217) Depreciation and amortization 24,266 154,629 162,181 5,393 346,469 180,764 Dues,fees and licenses 4,073 1,609 23,921 2,306 31,909 56,592 Event costs 913,945 10,611 13,127 2,405 940,088 846,604 Insurance 22,957 16,161 81,413 2,530 123,061 205,426 Interest 558 - 25,328 304 26,190 34,636 Investment fees 57 - 74,895 - 74,952 54,548 Miscellaneous 161,356 249,379 55,174 5,539 471,448 410,720 Office supplies and expense 47,263 77,208 89,625 3,376 217,472 165,375 Postage and printing 95,637 2,112 12,260 660 110,669 105,611 Professional services 21,563 24,077 302,391 3,996 352,027 346,974 Property taxes 630 5,503 8,134 245 14,512 7,399 Rent-Note 16 201 983,338 3,368 111 987,018 1,119,563 Repairs and Maintenance 4,367 88,819 91,074 2,559 186,818 114,204 Seminars and workshops 334 - 21,846 1,618 23,798 32,980 Telephone and utilities 5,473 238,312 79,481 2,778 326,044 254,674 Total other expenses 1,392,987 2,086,740 1.072 79791 210,501 4,763,019 4,354,857 TOTAL.SUPPORTING SERVICES $ 1,867,780 $ 3,632,952 $ 2,925,862 $ 470,815 $ 9,897,409 $ 7,680,030 (The accompanying notes are an integral part of these financial statements) -6- DESERT AIDS PROJECT, INC. STATEMENT OF CASH FLOWS FOR THE YEAR ENDED NNE 30,2015 WITH COMPARATIVE TOTALS FOR THE YEAR ENDED JUNE 30,2014 (Memorandum Only) 2015 2014 CASH FLOWS FROM OPERATING ACTIVITIES Increase in net assets $ 1,716.412 $ 2,135,347 Adjustments to reconcile increase in net assets to net cash provided by operating activities: Depreciation and amortization 633,760 524,433 Loss on disposals of property and equipment 11,734 - Net unrealized investment(gain)loss 193,778 (363,059) Changes in operating assert and liabilities: Accounts receivable (401,552) (187,365) Prepaid expenses 7,815 (59,129) Pledges and charitable remainder trusts receivable 820,123 (1,442,206) Inventory (19,165) 123,311 Deposits and other assets 20,622 (9,439) Receivable from other funds (313,775) (282,104) Investment-annuity/insurance policy - 103,761 Accounts payable and accrued liabilities (92,362) 791,360 Accrued payroll and vacation 163,263 119,833 Deferred income (299,986) 1,217,728 Related party payable - (2,643) Payable to other funds 313,775 282,104 Net cash provided by operating activities 2,754,442 2,951,933 CASH FLOWS FROM CAPITAL FINANCING ACTIVITIES Proceeds from sales of property 30,715 - Purchase of property and equipment (1,275,719) (771,645) Principal payments on debt (345,119) (508,733) Proceeds from line of credit 500,000 - Repayment of line of credit (500,000) Net cash used for capital financing activities (1 590 123) (1,280,378) CASH FLOWS FROM INVESTING ACTIVITIES Proceeds from sales of investments 1,237,123 717,794 Purchases of investments (3,185,687) (4,222,664) Net cash used for investing activities (1,948,564) (3,504,870) NET DECREASE IN CASH AND CASH EQUIVALENTS (784,245) (1,833,315) CASH AND CASH EQUIVALENTS AT BEGINNING OF YEAR 4,896,980 6,730,295 END OF YEAR S 4,112,735 S 4,896,980 SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION Cash paid during the year for: Interest S 38,446 $ 59,340 (The accompanying notes are an integral part of these financial statements) -7- DESERT AIDS PROJECT, INC. NOTES TO FINANCIAL STATEMENTS JUNE 30,2015 AND 2014 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Organization Desert AIDS Project, Inc. (D.A.P.) is a non-profit organization that was formed in 1984. Until there's a cure, the vision of Desert AIDS Project is of healthy individuals, families, and communities despite the existence of HIV. To bring this vision to life, the mission of Desert AIDS Project is to enhance and promote the health and well-being of our community. AIDS IS NOT OVER; THINK GLOBALLY, ACT LOCALLY; CARE; PREVENTION; ADVOCACY. The principal areas of service are the Greater Coachella Valley of the County of Riverside. At the discretion of the Board of Directors, service may be provided outside the principal areas of service. Financial Statement Presentation D.A.P. reports information regarding its financial position and activities according to three classes of net assets; unrestricted net assets, unrestricted — designated net assets, temporarily restricted net assets, and permanently restricted net assets, based upon the existence or absence of donor-imposed restrictions. Contributions received are recorded as unrestricted, temporarily restricted, or permanently restricted support, depending on the existence and/or nature of any donor restrictions. Unrestricted Funds - Undesi ngated — These funds represent all resources over which the Board of Directors has discretionary control for use in operating the Organization, as well as all property and equipment of the Organization. Unrestricted Funds — Board Designated —These funds represent all resources over which the Board of Directors has discretionary control for use in operating the Organization. The Board of Directors have designated funds for an endowment and reserves for the Organization. The Board has designated reserve funding to support approximately six months of operations in anticipation of possible federal funding changes due to the Affordable Care Act. (See Note 3) Temporarily Restricted Funds — These funds represent those resources that are received with temporary donor stipulations that limit the use of the donated assets. When a donor restriction expires, that is, when a stipulated time restriction ends or the purpose for restriction is accomplished, temporarily restricted net assets are reclassified to unrestricted net assets and reported in the statement of activities as net assets released from restrictions. Permanently Restricted Funds —These funds represent those resources that are subject to permanent restriction by the donor requiring that the principal be invested and only the income be used for operations. The Organization did not have any permanently restricted funds at June 30, 2015 and 2014. -8- DESERT AIDS PROJECT, INC. NOTES TO FINANCIAL STATEMENTS JUNE 30, 2015 AND 2014 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES -(Continued) Basis of Accounting The accompanying financial statements have been prepared on the accrual basis of accounting in accordance with generally accepted accounting principles. Cash Equivalents Cash equivalents consist of short-term, highly liquid investments, which are readily convertible into cash within ninety (90) days of purchase. Investments Investments are valued at their fair values. Property and Equipment Property and equipment are recorded at cost or fair market value at the date of purchase or donation and are depreciated on the straight-line method over the estimated useful lives ranging from 5 — 40 years. Expenditures for maintenance and repairs are charged to operations as incurred. The costs of betterments, which materially extend the useful lives of assets, are capitalized. It is D.A.P.'s current policy to capitalize property and equipment over $5,000. Contributions Contributions, including unconditional promises to give, are recorded as made. All contributions are available for unrestricted use unless specifically restricted by the donor. Conditional promises to give are recognized when the conditions on which they depend are substantially met. Unconditional promises to give due in the next year are recorded at their net realizable value. Pledges Receivable Pledges are recorded as receivables and recognized as revenue in the year made. Pledges receivable over a period of more than one year are discounted on a current net present value rate. Management has made allowances as deemed necessary for the possibility of uncollectible pledge receivable balances. Income Taxes D.A.P. is a not—for-profit corporation that is exempt from federal income taxes under Internal Revenue Code Section 501(c)(3), and from California franchise taxes under related state tax regulations and classified by the Internal Revenue Service as other than a private foundation. D.A.P. may be subject to tax on income from any unrelated business operations. D.A.P. currently has unrelated business taxable income from the thrift store operations. D.A.P,'s Form 990, Return of Organization Exempt from Income Tax are subject to examination by the IRS, generally for three years after they were filed. -9- DESERT AIDS PROJECT,INC. NOTES TO FINANCIAL STATEMENTS JUNE 30, 2015 AND 2014 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES -(Continued) Grant Revenue Grants from federal, state and local governmental agencies included in program revenue are on a cost-reimbursement basis and, therefore, revenue is recorded as expenses are incurred, using the accrual basis of accounting. Accrued Vacation The Organization has accrued a liability for earned but unused vacation time available to the employees. Fair Value of Instruments The carrying values of D.A.P.'s financial instruments are considered to approximate the fair value. Cash, accounts receivable, accounts payable and accrued expenses are settled so close to the balance sheet date that the fair value does not differ significantly from the stated amount. Estimates The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect certain reported amounts and disclosures. Accordingly, actual results could differ from those estimates. Donated Services A substantial number of unpaid volunteers have made significant contributions of their time. For the years ended Tune 30, 2015 and 2014 total hours were 92,854 and 101,077 respectively, to develop programs and assist with fundraising activities. The value of donated volunteer services is not reflected in the accompanying financial statements since there is no objective basis available by which to measure the value of such services. Memorandum Totals The financial statements include certain prior-year summarized comparative information in total but not by net asset class. Such information does not include sufficient detail to constitute a presentation in conformity with generally accepted accounting principles. Accordingly, such information should be read in conjunction with the Organization's financial statements for the prior year, from which the summarized information was derived. Reclassifications Reclassifications were made to the 2014 revenue and liability amounts in order to conform to the 2015 presentation. Functional Expenses The Organization allocates its expenses on a functional basis among its various programs and support services. Expenses that can be identified with a specific program and support service are allocated directly according to their natural expenditure classification. Other expenses, including volunteer and training services that are common to several functions, are allocated by various statistical bases. -10- DESERT AIDS PROJECT,INC. NOTES TO FINANCIAL STATEMENTS JUNE 30,2015 AND 2014 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - (Continued) The D.A.P.'s principal programs and services are comprised of; Education/Prevention—This program provides HIV education to the D.A.P.'s principal areas of service including, but not limited to, schools, the general public, businesses and government agencies. Confidential HIV and other STD testing is provided in addition to risk assessment counseling, HIV and STD prevention, transmission and education. Social Services — This program provides housing assistance to eligible HIV positive individuals residing in the San Bernardino/Riverside Eligible Metropolitan Area. Additionally, direct client expenses in the program include food and medical transportation assistance, a monthly Farmer's Market at which healthy foods, staples, and fresh produce, are distributed to clients. The Organization also provides wellness programs including cooking classes, yoga, meditation, creative writing, quilting and other activities for clients in the community center. The community center includes a computer lab with internet access. Mental Health Services — This program provides behavioral health services including psychotherapy, psycho-social services, focused counseling groups, support groups and substance abuse counseling. The Organization has full-time psychiatrists on staff in addition to mental health clinicians, licensed social workers and counselors. A full-time addictions specialist in addition to multiple staff members with alcohol and drug abuse counseling certifications and training are available to clients to supplement medical and other health services. Case Management — Case management is the point of entry for new clients and includes mental and physical assessments as well as assessment of basic client needs for food and shelter. Case managers coordinate all program services available at D.A.P. and in the community for HIV positive and affected persons. In addition, clients are directed to and assisted in applying for federal, state, county and community services for which they may be eligible. Through the computer lab, clients are able to immediately apply for services on- line. Home Health Services—These services encompass nurses and social workers providing case management, attendant care, homemaker services, psychotherapy, and non-emergency medical transportation. The In-home health services allow HIV positive persons in the mid- to-later stages of the disease to remain at home, rather than requiring lengthy hospital stays. The services are provided at no cost to eligible clients. Clients eligible for Medi-Cal may also be eligible for home health services through the waiver program and may be subject to share- of-cost set by the state. Social workers, certified nursing assistants, and certified home health aides travel to clients' homes to provide care and therapy, with the ultimate goal of "graduating" clients form the program and are once again independent. Through this program clients have a renewed sense of life and purpose. At- DESERT AIDS PROJECT, INC. NOTES TO FINANCIAL STATEMENTS JUNE 30, 2015 AND 2014 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - (Continued) Medical Services — This program provides primary health care, including drug therapy assistance to the HIV positive population residing primary in the Coachella Valley, through the Wells Fargo HIV Health Center. The Organization participates in the 340B Drug Pricing Program as administered by the U.S. Department of Health and Human Services Administration Office of Pharmacy Affairs as an eligible—covered entity and utilizes contracted pharmacies for pharmacy services and the dispensing of 340B purchased drugs. The purpose of the 340B program is to enable eligible-covered entities to stretch scarce resources by allowing savings on medications to be reallocated elsewhere for patient care, reach more eligible patients and providing more comprehensive services. Effective April 12, 2012 Desert AIDS Project was designated as a Federally Qualified Health Care Center (FQHC) Look Alike. To maintain its Look Alike status, D.A.P. must continually demonstrate a commitment to serve all populations residing in the designated service area, regardless of the ability of patients to pay for services, and to comply with all Health Center Program requirements. The FQHC designation requires annual certification application; annual renewal of designation application and annual detailed data reporting to HRSA. On July 22, 2015, the HRSA issued Desert AIDS Project notification that is was awarded a New Access Point grant and designation as a FQHC 330 Grantee starting August 1, 2015. Dental Services — This program provides restorative and preventative care, including dental hygienist services, as well as oral health education, to the low-income, HIV-positive population residing in the Coachella Valley. In addition, specialty dental services, including dental surgery, caps and bridges are provided through contracted specialist and labs. Supporting Services — Expenses for fund raising, including special events and three thrift stores, together with communication/stigma reduction costs, management and general expenses are identified separately and reported under supporting services. 2. FAIR VALUE MEASUREMENTS D.A.P. applies Generally Accepted Accounting Principles (GAAP) for fair value measurements of financial assets that are recognized or disclosed at fair value in the financial statements on a recurring basis. GAAP establishes a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to measurements involving significant unobservable inputs (Level 3 measurements). The three levels of the fair value hierarchy are as follows: • Level I inputs are quoted prices (unadjusted) in active markets for identical assets or liabilities that the Organization has the ability to access at the measurement date. • Level 2 inputs are inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly. -12- DESERT AIDS PROJECT, INC. NOTES TO FINANCIAL STATEMENTS JUNE 30, 2015 AND 2014 2. FAIR VALUE MEASUREMENTS—(Continued) • Level 3 inputs are unobservable inputs for the asset or liability. The level in the fair value hierarchy within which a fair measurement in its entirety falls is based on the lowest level input that is significant to the fair value measurement in its entirety. At June 30, 2015 and 2014, all marketable securities are measured at fair value on a recurring basis and were valued at Level 1 inputs (quoted prices in active markets for identical assets). Fair value for marketable securities at June 30, 2015 and 2014, was $7,839,356 and $6,084,570, respectively (see Note 3). 3, BOARD DESIGNATED NET ASSETS AND INVESTMENTS The Board of Directors have designated funds for an endowment and reserves for D.A.P. Board designated funds at June 30, 2015 of$9,160,553 consists of cash ($1,321,197) and investments ($7,839,356). Investments consist of the following at June 30, 2015: Fair Unrealized Market Gain(Loss) Value Cost At 6/30/15 Government obligations $ 1,0 11,477 $1,051,112 $ (9,635) Corporate obligations 1,135,696 1,155,096 (19,400) International obligations, 1,885,730 1,834,150 51,580 equities and mutual funds Mutual Funds 614,164 636,951 (22,787) Fund and equity investments 1,591,833 1,192,532 399,301 Real estate and specialty assets 1,570,456 1,578,401 (7,945) $ 7,839,356 $7,448,242 $ 391,114 Board designated funds at June 30, 2014 of $8,076,293 consists of cash ($1,991,723) and investments($6,084,570). Investments consist of the following at June 30,2014: Fair Unrealized Market Gain(Loss) Value Cost At 6/30/14 Government obligations $ 641,238 $ 643,693 $ (2,455) Corporate obligations 834,412 831,282 3,130 International obligations, 1,562,613 1,377,001 185,612 equities and mutual funds Mutual Funds 455,592 447,279 8,313 Fund and equity investments 1,330,186 1,010,653 319,533 Real estate and specialty assets 1,260,529 1,189,726 70,803 $ 6,084,570 $5,499,634 $ 584,936 -13 - DESERT AIDS PROJECT, INC. NOTES TO FINANCIAL STATEMENTS JUNE 30,2015 AND 2014 4. CONCENTRATION OF CREDIT RISK All bank accounts are fully insured by either the Federal Deposit Insurance Corporation (FDIC), the Securities Investor Protection Corporation (SPIC), or backed by the United States government. The FDIC guarantees up to $250,000 on all deposit accounts and the SPIC guarantees up to $500,000 on stocks, bonds, certificates of deposit and certain other investments identified as securities. Given the existing size of D.A.P.'s operations, it is not unusual for this limit to be exceeded on a periodic basis. Management is aware of this matter and evaluates alternatives for safeguarding cash while at the same time maximizing operational performance. 5. ACCOUNTS RECEIVABLE Accounts receivable consist of amounts due from local government agencies under various contracts with the Organization which were earned, but not received, as of June 30, 20t5 and 2014, and fees for services, net of allowances for uncollectible amounts. 2015 2014 Grants and other contracts $ 1,950,447 $ 642,305 Fees for service 1,050,210 1,270,747 Other receivables 9,818 10,235 3,010,475 1,923;287 Less: allowance for uncollectible amounts (1,019,194) (293,858) $ 1,991,281 $ 1,629,429 6. PLEDGES RECEIVABLE Pledges receivable amounted to $678,353 and $1,460,853 at June 30, 2015 and 2014, respectively. Pledge receivables have been pledged for future special events, memberships, and to support the Get Tested Coachella Valley program funding, net of allowance accounts. 2015 2014 Fundraising, membership and special events $ 412,539 $ 685,717 Get Tested Coachella Valley 602,428 1,141,125 1,014,967 1,826,842 Less: allowance for uncollectible amounts (336,614) (365,989) $ 678,353 $ 1,460,853 -14- DESERT AIDS PROJECT, INC. NOTES TO FINANCIAL STATEMENTS JUNE 30,2015 AND 2014 7, PROPERTY AND EQUIPMENT Property and equipment consist of the following at June 30: 2015 2014 Administration build out $ 368,922 $ 368,922 Building improvements 2,367,073 1,538,187 Clinical/social services build out 533,353 533,353 Community services wing 750,224 750,224 Dental clinic 383,259 380,122 Dog park improvements 38,409 38,409 Donated land 10,288 10,288 Equipment 1,142,183 897,825 Exterior and safety renovation 801,978 785,873 Furniture and fixtures 168,954 167,875 Revivals 490,809 267,915 Serenity Garden 119,372 119,372 Signage 64,821 64,821 Specialty clinic 157,787 - Sunrise building 2,320,000 2,320,000 Sunrise building-other capitalized cost 17,203 17,203 Sunrise land 580,000 580,000 Vehicles 288,596 207,946 Construction in process 30,914 330,207 10,634,145 9,378,542 Less: accumulated depreciation (5,159,697) (4,534,319) $ 5,474,448 $ 4,844,223 8. ART COLLECTION Fine art donated to the D.A.P. and considered inexhaustible, is recorded at estimated fair value at the date of the gift. The art collection includes paintings and similar objects with individual values ranging from $100 to $55,000. During the year ended June 30, 2012 certain pieces of fine art were written down $868,236 from the original donated amount of $1,133,947 to $265,711 to more reasonably reflect the current fair market value as estimated by management. Unrestricted art collection at June 30, 2015 and 2014 amounted to $180,896 and $211,611, respectively. During the year ended June 30, 2013, D.A.P. received a collection of artwork valued at $50,000. The artwork is donor restricted in that the Organization must retain the artwork for three years from the date of donation. Temporarily restricted art collection at June 30, 2015 and 2014 amounted to $52,660 for each year. -15- DESERT AIDS PROJECT, INC. NOTES TO FINANCIAL STATEMENTS JUNE 30,2015 AND 2014 9. RELATED PARTY RECEIVABLE (PAYABLE) AND TRANSACTIONS D.A.P. is the sole owner of Vista Sunrise Inc. a 501(c)(3) organization. D.A.P. formed Vista Sunrise Inc. to be the Managing General Partner of Vista Sunrise Apartments, L.P. (a California Limited Partnership). Vista Sunrise Apartments, L.P. ("Partnership") is the owner and operator of an 80-unit low income housing project for people living with HIV/AIDS called the Vista Sunrise Apartments, located adjacent to the Desert AIDS Project. Vista Sunrise Inc. has delegated its substantial management duties of the Rick Weiss Apartments to McCormack Baron Ragan Management Services, Inc. ("MBR"), a management company with extensive experience in the management of low-income projects. MBR is affiliated with MBS Urban Development Co., the development general partner of the Partnership. The Board of Vista Sunrise Inc. provides oversight to determine that the delegated management duties are being adequately performed by MBR. Vista Sunrise Inc. is operated by members of the Board of Directors of D.A.P.. Vista Sunrise Inc. does not maintain an office or place of business separate from D.A.P., nor has it hired separate, paid staff members. These financial statements include consolidated financial information from Vista Sunrise Inc. D.A.P. has spent a great deal of staff time and expenses for architectural, legal and other costs pertaining to the above project. The balances payable amounted to $24,886 at June 30, 2015 and 2014. The D.A.P. conducts various services with companies owned by members of the Board of Directors and relations of employees in the normal course of business. All transactions are at arm's length. 10. CHARITABLE REMAINDER TRUSTS RECEIVABLE D.A.P. is named in two irrevocable trusts. Total outstanding charitable remainder trusts receivable at June 30, 2015 and 2014 amounted to $190,019 and$227,642, respectively. 11. INVESTMENT—ANNUITY/INSURANCE D.A.P. invested in an annuity and life insurance policy on the life of a donor who has executed a gift agreement. As of June 30, 2015 and 2014 the investment annuity had a value of$270,216. 12. LOAN PAYABLE The D.A.P. established a loan with Wells Fargo Bank in March 2013 for $2,420,000 for the refinance of the Sunrise Building. The terms of the $2,420,000 are monthly payments of $32,032, calculated with 2.95% interest and principal balances in 84 installment payments. The final payment will be due January 15, 2019. D.A.P. has on an annual basis the option to pay down an additional 10% of the outstanding principal balance. D.A.P. paid an additional principal payment of$183,693 in June 2014. As of June 30, 2015, the outstanding principal balance is $1,280,360. Future maturities of this loan payable balance areas follows: -16- DESERT AIDS PROJECT,INC. NOTES TO FINANCIAL STATEMENTS JUNE 30, 2015 AND 2014 12. LOAN PAYABLE—(Continued) Year ended June 30, 2016 $ 351,336 2017 361,842 2018 372,662 2019 194,520 Thereafter - $ 1.280.360 13. LINE OF CREDIT D.A.P. has an available line of credit of$1,000,000 with Wells Fargo Bank at June 30, 2015 and 2014. The line is secured by the Sunrise building. Advances under the line of credit accrue interest at the prime interest rate plus .15 spread with a floor of 4% and mature April 10, 2018. There was no outstanding balance on the line of credit as of June 30, 2015 and 2014. 14. TEMPORARILY RESTRICTED NET ASSETS Temporarily restricted net assets consist of the following at June 30: 2015 2014 Building improvements $ 83,142 $ 83,110 100 Women—affected women and children 351,445 325,869 Pledges/due from other fund receivables 107,624 106,482 Charitable remainder trusts receivable (note 10) 190,019 227,642 Annette Bloch Cancer Care Center 909,239 959,813 Get Tested Coachella Valley 386,927 533,119 Art collection(note 8) 52,660 52,660 $ 2,081,055 $ 2,288,695 In fiscal year June 30, 2012, the D.A.P. received $1,000,000 from the Bloch Foundation to fund the Annette Bloch Cancer Care Center. This restricted gift is intended to address the unique needs of the Organization's clients to promote patient empowerment when faced with a cancer diagnosis, to participate in clinical research and the provision of prevention education, screening and treatment of cancers. In fiscal year June 30, 2014, the D.A.P. established a"Get Tested Coachella Valley" program funded by local community partners, Get Tested Coachella Valley is a region wide public health campaign dedicated to dramatically reducing HIV. The program was established to remove fear, judgment and stigma by making HIV testing a medical standard of care for everyone 12 and older, making HIV testing and access to HIV care available to everyone, including those who do not see a doctor on a regular basis, and educating those who test HIV negative on how to continue to protect themselves and others from being positive. This program has a broad coalition of community partners under the leadership of D.A.P. -17- DESERT AIDS PRO.IECT,INC. NOTES TO FINANCIAL STATEMENTS NNE 30, 2015 AND 2014 15. REVIVALS THRIFT SHOPS OPERATIONS D.A.P. has Revivals Thrift Shops operations as a component of fundraising activity. The following summarizes the gross revenues received and costs of goods sold for the years ending June 30, 2015 and 2014. The amounts on the statement of activities are reported at net value. 2015 2014 Thrift Store Sales $ 5,678,244 $ 5,644,792 Thrift Store—Merchandise Donated 3,810,283 3,915,498 Cost of Goods Sold (4,971,675) (5,082,362) Fundraising/Thrift Stores —Net 4� $ 4.477.928 16. LEASED FACILITIES D.A.P. has entered into six non-cancelable operating leases for the leasing of the Revivals Thrift Shops in Palm Springs, Cathedral City, Palm Desert, a retail processing center, and the D.A.P. Indio office. The monthly lease payments range from $1,930 to $30,711 per month through February 2020, The following summarizes annual commitments including options to extend, as of June 30, 2015 under the terms of these leases: Year ended June 30, 2016 $ 835,589 2017 647,735 2018 656,317 2019 763,572 Thereafter 489,488 3,392,701 Total rent expense of S1,017,838 and $1,146,503 for the years ended June 30, 2015 and 2014 respectively, are included in the accompanying statement of functional expenses-program services and statement of functional expenses-supporting services. 17. CONCENTRATION OF REVENUE D.A.P. received 45% and 37% as of June 30, 2015 and 2014, of revenue from the 340B Drug Pricing program. See Note 1 —Medical Services for a description of this program. D.A.P. also received 14% and 16% as of June 30, 20t5 and 2014, of revenue from grants funded by governmental sources. A significant portion of government grant funding is provided by the federal Ryan White grant program. This program is approved by Congress through 2016. There is the possibility the program may not be continued after that date or the reimbursement ratios and factors may change from the current standards. The Organization's strategic plan has anticipated decreased Ryan White funding and is in process of and has implemented programs and to enable the continuation of services into the future. -18- DESERT AIDS PROJECT, INC. NOTES TO FINANCIAL STATEMENTS JUNE 30,2015 AND 2014 18. RENTAL INCOME D.A.P. has entered into two lease agreements to lease space in the Sunrise building. A lease agreement was entered into with Laboratory Corporation of America for three years with monthly rental income of$1,793, expiring December 31, 2015. An exclusive lease agreement was entered into with Walgreen Co. for a pharmacy as a convenience and benefit to the D.A.P. clients. The lease has a twenty five-year term that expires November 2027 with monthly rental income of $3,675. D.A.P. also has entered into a lease agreement with the County of Riverside for the use of D.A.P. property to operate a medical clinic. The lease provides for annual payments in the amount of $50,000, adjusted annually for increases in the Consumer Price Index, through May 2062. Minimum future rental income to be received on these leases is as follows: Year ended June 30, 2016 $ 104,858 2017 94,100 2018 94,100 2019 94,100 2020 and thereafter 2,231,666 2 1$ $24 Rental income for the years ending June 30, 2015 and 2014 totaled $120,068 and $123,113, respectively. These amounts are reported with other income in the accompanying statement of activities. 19. EMPLOYEES' 401(k) PLAN Eligible employees who have attained age 21 and have completed three (3) consecutive months of service may participate in the D.A.P. 401(k) Profit Sharing plan. This plan replaced the D.A.P. 401(k) Tax Deferred Annuity Plan and became effective on January 1, 2008. The funds in the 401(k) plan all became 100% vested at date of rollover. Employees may contribute 1% to 100% of their compensation with a maximum allowed by the Internal Revenue Service. Employees are always 100% vested in their contributions to the plan, D.A.P. will make Safe Harbor matching contributions up to 4% and may make discretionary matching contributions up to 7% of an employee's eligible pay for those who have completed 500 hours of service. The Safe Harbor matching contributions are 100% vested. Additional discretionary contributions as approved by the Board are vested as follows: -19- DESERT AIDS PROJECT,INC. NOTES TO FINANCIAL STATEMENTS JUNE 30.201 RAND 2014 19. EMPLOYEES' 401(k) PLAN—(Continued) Years of Vesting Service Vesting_Percentage Less than 1 0% 1 20% 2 40% 3 60% 4 80% 5 or more 100% The plan also allows for elective profit sharing contributions by D.A.P. Amounts contributed to employees' 401(k) and 457(B) plans by D.A.P. were $246,895 and $214,481 for the years ended June 30, 2015 and 2014, respectively. Plan forfeitures in the 401(k) plan are used to pay administrative expenses of the plan and to reduce employer contributions. The 401(K) plan is intended to satisfy all of the requirements for a qualified retirement plan under the appropriate provisions of the Internal Revenue Code, ERISA and other applicable federal and state laws. D.A.P. is the Plan Administrator with the Board Treasurer acting as its agent for the Plan. Participants exercise control over some or all of the investments in their plan accounts. This limits the liability of the fiduciaries for losses resulting from investment decisions made by the participants. 20. SUBSEQUENT EVENTS D.A.P. evaluated all potential subsequent events as of September 29. 2015 when the financial statements were authorized and available to be issued. D.A.P. was notified that it was awarded a New Access Point grant and designation as a FQHC Grantee for the period starting August 1, 2015. Further reference to this designation is detailed in Note 1. No other subsequent events or transactions were identified after June 30, 2015 or as of September 29, 2015 that require disclosure to the financial statements. -20- SUPPLEMENTARY INFORMATION LUND & GUTTRY LLP/CERTIFIED PUBLIC ACCOUNTANTS 39700 BOB HOPE DRIVE•SUITE 309•P.O.BOX 250•RANCHO MIRAGE,CA 92270-0250 Telephone(760)568-2242•Fax(760)346-8891 www.lundandguttry.com INDEPENDENT AUDITOR'S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS Board of Directors Desert AIDS Project, Inc. Palm Springs, California We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of Desert AIDS Project, Inc. (a nonprofit organization), which comprise the statement of financial position as of June 30, 2015, and the related statements of activities and cash flows for the year then ended, and the related notes to the financial statements, and have issued our report thereon dated September 29, 2015, Internal Control Over Financial Renortina In planning and performing our audit, we considered Desert AIDS Project Inc.'s internal control over financial reporting (internal control) to determine the audit procedures that are appropriate in the circumstances for the purpose of expressing our opinion on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of Desert AIDS Project Inc.'s internal control. Accordingly, we do not express an opinion on the effectiveness of Desert AIDS Project Inc.'s internal control. A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control such that there is a reasonable possibility that a material misstatement of the entity's financial statements will not be prevented, or detected and corrected on a timely basis. A significant defciency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. Our consideration of internal control over Financial reporting was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified. -21- Compliance and Other Matters As part of obtaining reasonable assurance about whether Desert AIDS Project Ine.'s financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards. Purpose of this Report The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the entity's internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the organization's internal control and compliance. Accordingly, this communication is not suitable for any other purpose. September 29, 201 S _22_ LUND & GUTTRY LLP/CERTIFIED PUBLIC ACCOUNTANTS 397M BOB HOPE DRIVE•SUITE 309•P.O.BOX 250•RANCHO MIRAGE,CA 92270-0250 Telephone(760)568-2242•Fax(760)346-8891 www.lundandguttrycom INDEPENDENT AUDITOR'S REPORT ON COMPLIANCE FOR EACH MAJOR PROGRAM AND ON INTERNAL CONTROL OVER COMPLIANCE REQUIRED BY OMB CIRCULAR A-133 Board of Directors Desert AIDS Project, Inc. Palm Springs, California Report on Compliance for Each Maior Federal Program We have audited Desert AIDS Project Inc.'s compliance with the types of compliance requirements described in the OMB Circular A-133 Compliance Supplement that could have a direct and material effect on each of Desert AIDS Project Inc.'s major federal programs for the year ended June 30, 2015. The Desert AIDS Project's major federal programs are identified in the summary of auditor's results section of the accompanying schedule of findings and questioned costs. Management's Responsibility Management is responsible for compliance with the requirements of laws, regulations, contracts, and grants applicable to its federal programs. Auditor's Responsibility Our responsibility is to express an opinion on compliance for each of Desert AIDS Project Inc.'s major federal programs based on our audit of the types of compliance requirements referred to above. We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and OMB Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations. Those standards and OMB Circular A-133 require that we plan and perform the audit to obtain reasonable assurance about whether noncompliance with the types of compliance requirements referred to above that could have a direct and material effect on a major federal-program occurred. An audit includes examining, on a test basis, evidence about Desert AIDS Project Inc.'s compliance with those requirements and performing such other procedures as we considered necessary in the circumstances. 23 We believe that our audit provides a reasonable basis for our opinion on compliance for each major federal program. However, our audit does not provide a legal determination of the Desert AIDS Project Inc.'s compliance. Opinion on Each Major Federal Program In our opinion, Desert AIDS Project, complied, in all material respects, with the types of compliance requirements referred to above that could have a direct and material effect on each of its major federal programs for the year ended June 30, 2015. Report on Internal Control Over Compliance Management of Desert AIDS Project, is responsible for establishing and maintaining effective internal control over compliance with the types of compliance requirements referred to above. In planning and performing our audit of compliance, we considered Desert AIDS Project Inc.'s internal control over compliance with the types of requirements that could have a direct and material effect on each major federal program to determine the auditing procedures that are appropriate in the circumstances for the purpose of expressing an opinion on compliance for each major federal program and to test and report on internal control over compliance in accordance with OMB Circular A-133, but not for the purpose of expressing an opinion on the effectiveness of internal control over compliance. Accordingly, we do not express an opinion on the effectiveness of Desert AIDS Project Inc.'s internal control over compliance. A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a federal program on a timely basis. A material weakness in internal control over compliance is a deficiency, or combination of deficiencies, in internal control over compliance, such that there is a reasonable possibility that material noncompliance with a type of compliance requirement of a federal program will not be prevented, or detected and corrected, on a timely basis. A significant deficiency in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance with a type of compliance requirement of a federal program that is less severe than a material weakness in internal control over compliance, yet important enough to merit attention by those charged with governance. Our consideration of internal control over compliance was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control over compliance that might be material weaknesses or significant deficiencies. We did not identify any deficiencies in internal control over compliance that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified. The purpose of this report on internal control over compliance is solely to describe the scope of our testing of internal control over compliance and the results of that testing based on the requirements of OMB Circular A-133. Accordingly, this report is not suitable for any other purpose. " +-6."tt1� September 29, 2015 -24- DESERT AIDS PROJECT, INC. SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE YEAR ENDED JUNE 30, 2015 CFDA Federal Pass-Through Grantor/Program Title Number Expenditures County of Riverside Health Services Agency Department of Mental Health Substance Abuse Education/Mental Health 93,959 $ 35,822 Department of HIV/AIDS HIV Care Program 93.917 99,195 County of Riverside Department of Public Social Services Emergency Food and Shelter Program 97.024 3,569 Riverside Community Health Agency HIV Anonymous Test Site 93.940 53,344 San Bernardino County Department of Public Health Part A, Ryan White HIV/AIDS Treatment Modernization Act 93.914 2,932,895 Ryan White HIV/AIDS Program - Minority AIDS Initiative 93.914 106,534 County of Riverside Housing Authority Housing Opportunities for Persons with AIDS 14.241 161,726 City of Palm Springs Community Development Block Grant Program 14.253 102,866 City of Palm Desert Community Development Block Grant Program 14.253 28,700 $ 3,524,651 -25- DESERT AIDS PROJECT, INC. NOTES TO SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE YEAR ENDED JUNE 30,2015 NOTE 1: BASIS OF PRESENTATION The accompanying schedule of expenditures of federal awards includes the federal grant activity of Desert AIDS Project, Inc. and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of OMB Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic fmancial statements. -26- DESERT AIDS PROJECT,INC. SCHEDULE OF FINDINGS AND QUESTIONED COSTS FOR THE YEAR ENDED JUNE 30,2015 A. SUMMARY OF AUDITOR'S RESULTS 1. The auditor's report expresses an urunodified opinion on the financial statements of Desert AIDS Project, Inc. 2. No significant deficiencies relating to the audit of the financial statements are reported in the Independent Auditor's Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditinz Standards. 3. No instances of noncompliance material to the financial statements of Desert AIDS Project, Inc., which would be required to be reported in accordance with Government Auditing Standards, were disclosed during the audit. 4. No significant deficiencies relating to the audit of major federal award programs are reported in the Independent Auditor's Report on Compliance for Each Maior Program and Internal Control Over Compliance Required By OMB Circular A-133. 5. The auditor's report on compliance for the major federal award programs for Desert AIDS Project, Inc. expresses an unmodified opinion on all major federal programs. 6. There are no audit findings that are should be disclosed in accordance with Section 510(a)of OMB Circular A-133. 7. The program tested as major program was: Program Name CFDA# Part A, Ryan White HIV/AIDS Treatment Modernization Act 93.914 8. The dollar threshold used for distinguishing between Type A and B programs was S300,000. 9. Desert AIDS Project, Inc. was determined to be a low-risk auditee. B. Findings—Financial Statements Audit None C. Findings And Questioned Costs—Maior Federal Award Programs Audit There were no findings and questioned costs for the year ended June 30, 2015, -27- DESERT AIDS PROJECT,INC. SCHEDULE OF PRIOR YEAR FINDINGS AND QUESTIONED COSTS FOR THE YEAR ENDED JUNE 30, 2015 FEDERAL COMPLIANCE There were no prior year findings and questioned costs for the year ended June 30, 2014. -28- FUNDING AGREEMENT Desert AIDS Prolect THIS FUNDING AGREEMENT ("Agreement") is made and entered into this 8"' day of July, 2018, by and between the City of Palm Springs, a California charter city and municipal corporation, (herein "City', and Desert AIDS Project, a California non-profit corporation, (herein "Recipient'. RECITAL A. The City and Recipient are mutually interested in the continued funding of the Steve Chase Humanitarian Awards program to citizens in the Palm Springs community. B. The Recipient has agreed to provide such services to the Palm Springs community pursuant to the terns of this Agreement. C. Based on its experience and reputation, the Recipient is qualified to provide the services and desires to provide such services. D. City desires to support the services of Recipient. NOW, THEREFORE, in consideration of the promises and mutual agreements contained herein, the parties hereto agree as follows: AGREEMENT 1. SERVICES O RECIPIENT CIPIENT 1.1 Scone of Services. In compliance with all terms and conditions of this Agreement, Recipient agrees to provide goods and services to citizens in the Palm Springs community ("Services"), as shown in Exhibit A attached hereto and Incorporated herein b Y this reference. p 1.2 Compliance with Law. All services rendered under this Agreement shall be provided in accordance with all laws, ordinances, resolutions, statutes, rules, and regulations of City and any federal, state, or local governmental agency of competent jurisdiction. 1.3 Licenses and Permits. Recipient shall obtain at its sole cost and expense such licenses, permits, and approvals as may be required by law for the performance of the services required by this Agreement. 1.4 Promotional Literature. In the event Recipient distributes promotional literature advertising the Services, City shall be acknowledged as a sponsor of the Services. 1.6 Volunteer Coordination. To the extent reasonable, if requested by City, Recipient agrees to notify its employees, members and volunteers of opportunities to volunteer at City events. t 2. COMPENSATION OF RECIPIENT 2.1 Compensation of Recipiertt City agrees to provide Recipient with funding in an amount not to exceed Five Thousand dollars ($5,000.00) to be used for providing the Services. 2.2 Method of Payment. City will provide Recipient with funding within thirty (30)days of receipt of an invoice from Recipient. 2.3 Chanoes. In the event any change or changes to the Services is requested by City, the parties hereto shall execute a written amendment to this Agreement, setting forth with particularity all terms of such amendment, including, but not limited to, any additional funding. 3. PERFORMANCE SCHEDULE 3.1 Time of Essence. Time is of the essence in the performance of this Agreement. 3.2 Schedule of Performance. Recipient shall complete the Services no later than February 6, 2016. Any remaining unused funds after June 30, 2016 shall be returned to City. 3.3 Force Maieure. The time for performance of services to be rendered pursuant to this Agreement may be extended because of any delays due to unforeseeable causes beyond the control and without the fault or negligence of Recipient, including, but not limited to, acts of God or of a public enemy, acts of the government, fires, earthquakes, floods, epidemic, quarantine restrictions, riots, strikes, freight embargoes, and unusually severe weather if Recipient shall within ten (10) days of the commencement of such condition notify the Contract Officer who shall thereupon ascertain the facts and the extent of any necessary delay, and extend the time for performing the services for the period of the enforced delay when and if in the Contract Officer's judgment such delay is justified, and the Contract Officer's determination shall be final and conclusive upon the parties to this Agreement. 3A Term. Unless earlier terminated in accordance with Section 8.5 of this Agreement, this Agreement shall continue in full force and effect for a period of twelve months, commencing on J*I.MS.and artdjng on June 30, 2076 unless extended by mutual written agreement of the parties. 4. COORDINATION OF WORK 4.1 Representative of Recipient The following principal of Recipient is hereby designated as being the representative of Recipient authorized to act on its behalf with respect to the Services specified herein and make all decisions in connection therewith: JP Allen, Fundraising and Events Planning Manager. 4.2 Contract Officer. The Contract Officer shall be the City Manager, or his/her designee. Unless otherwise specified herein, any approval of the City required hereunder shall mean the approval of the Contract Officer. 2 4.3 Prohibition Againsf Subcontracdng or Assignment Recipient shall ' not contract with any other individual or entity to perform in whole or in part the Services required hereunder without the express written approval of City. In addition, neither this Agreement nor any interest herein may be assigned or transferred, voluntarily or by operation of law, without the prior written approval of City. 4.4 Independent ContM,gjgf. Neither City nor any of its employees shall have any control over the manner, mode, or means by which Recipient, Its agents or employees, perform the services required herein, except as otherwise set forth herein. Recipient shall perform ail services required herein as an Independent contractor of City and shall not be an employee of City and shall remain at all times as to City a wholly independent contractor with only such obligations as are consistent with that role; however, City shall have the right to review Recipient's work product, result, and advice. Recipient shall not at any time or in any manner represent that it or any of its agents or employees are agents or employees of City. 6. INDEMNIFICATION. To the fullest extent permitted by law, Recipient shall defend (at Recipient's sole cost and expense), indemnify, protect, and hold harmless City, its elected officials, officers, employees, agents, and volunteers (collectively the "Indemnified Parties"), from and against any and all liabilities, actions, suits, claims, demands, losses, costs, judgments, arbitration awards, settlements, damages, demands, orders, penalties, and expenses including legal costs and attorney fees (collectively "Claims"), including but not limited to Claims arising from injuries to or death of persons (Recipient's employees included), for damage to property, Including property owned by City, from any violation of any federal, state, or local law or ordinance, and from errors and omissions committed by Recipient, its officers, employees, representatives, and agents, which Claims arise out of or are related to Recipient's negligence or willful misconduct in the performance of this Agreement, but excluding such Claims arising from the negligence or willful misconduct of the City, its elected officials, officers, employees, agents, and volunteers. Under no circumstances shall the insurance requirements and limits set forth in this Agreement be construed to limit Recipient's indemnification obligation or other liability hereunder. 6. RECORDS AND REPORTS 6.1 Reports. Recipient shall prepare and submit to the Contract Officer a report concerning the performance of the Services required by this Agreement within thirty (30) days of completion of the Services or upon expiration of this Agreement, whichever occurs first. 6.2 Records. Recipient shall keep such books and records as shall be necessary to properly perform the services required by this Agreement and enable the Contract Officer to evaluate the performance of such services. The Contract Officer shall have full and free access to such books and records at all reasonable times, Including the right to Inspect, copy, audit, and make records and transcripts from such records. 6.3 Cost Records. Recipient shall maintain all books, documents, papers, employee time sheets, accounting records, and other evidence pertaining to costs 3 incurred while performing under this Agreement and shall make such materials available at Its offices at all reasonable times during the term of this Agreement and for three (3) years from the date of final payment for Inspection by City and copies thereof shall be promptly furnished to City upon request. 7. ENFORCEMENT OF AGREEMENT 7.1 California Law. This Agreement shall be construed and interpreted both as to validity and to performance of the parties in accordance with the laws of the State of California. Legal actions concerning any dispute, claim, or matter arising out of or in relation to this Agreement shall be instituted in the Superior Court of the County of Riverside, State of California, or any other appropriate court in such county, and Recipient covenants and agrees to submit to the personal jurisdiction of such court in the event of such action. 7.2 Waiver. No delay or omission in the exercise of any right or remedy of a non-defaulting party on any default shall impair such right or remedy or be construed as a waiver. No consent or approval of City shall be deemed to waive or render unnecessary City's consent to or approval of any subsequent act of Recipient. Any waiver by either party of any default must be in writing and shall not be a waiver of any other default concerning the same or any other provision of this Agreement. 7.3 Rights and Remedies are Cumulative. Except with respect to rights and remedies expressly declared to be exclusive In this Agreement, the rights and remedies of the parties are cumulative and the exercise by either party of one or more of such rights or remedies shall not preclude the exercise by it, at the same or different times, of any other rights or remedies for the same default or any other default by the other party. 7.4 Leaal Action. In addition to any other rights or remedies, either party may take legal action, in law or In equity, to cure, correct, or remedy any default, to recover damages for any default, to compel specific performance of this Agreement, to obtain injunctive relief, a declaratory judgment, or any other remedy consistent with the purposes of this Agreement, 7.6 Termination Prior to Expiration of Term. City reserves the right to terminate this Agreement at any time, with or without cause, upon thirty (30) days written notice to Recipient, except that where termination is due to the fault of Recipient and constitutes an immediate danger to health, safety, and general welfare, the period of notice shall be such shorter time as may be determined by the City. Upon receipt of the notice of termination, Recipient shall immediately cease all services hereunder except such as may be specifically approved by the Contract Officer. Recipient shall be entitled to compensation for all services rendered prior to receipt of the notice of termination and for any services authorized by the Contract Officer thereafter. Recipient may terminate this Agreement, with or without cause, upon thirty (30) days written notice to City. 8. CITY OFFICERS AND EMPLOYEES: NON-DISCRIMINATION 8.1 Non-Liability of City Officers and Employees. No officer or employee of City shall be personally liable to the Recipient, or any successor-in-interest, in the event of any default or breach by City or for any amount which may become due to the 4 Recipient or Its successor, or for breach of any obligation of the terns of this Agreement. 8.2 Covenant Against Discrimination. Recipient covenants that, by and for itself, its heirs, executors, assigns, and all persons claiming under or through them, that there shall be no discrimination or segregation in the performance of or in connection with this Agreement regarding any person or group of persons on account of race, color, creed, religion, sex, marital status, disability, sexual orientation, national origin, or ancestry. 8.3 Political Usell-obbying. Recipient covenants that the funds provided by City pursuant to this Agreement will not be used for political advocacy or lobbying purposes. 9. MISCELLANEOLLS PROVISIONS 9.1 Notice. Any notice, demand, request, consent, approval, or communication either party desires or is required to give to the other party or any other person shall be in writing and either served personally or sent by pre-paid, first-class mail to the address set forth below. Either party may change its address by notifying the other party of the change of address in writing. Notice shall be deemed communicated seventy-two (72) hours from the time of mailing if mailed as provided in this Section. To City: City of Palm Springs Attention: City Manager 3200 E. Tahquitz Canyon Way Palm Springs, California 92262-6959 To Recipient: Desert AiDS Project Attention: JP Alien, Fundraising and Events Planning Manager 1695 N. Sunrise Way Palm Springs, CA. 92262 9.2 Integrated Aareement This Agreement contains all of the agreements of the parties and cannot be amended or modified except by written agreement. 9.3 Amendmenk. This Agreement may be amended at any time by the mutual consent of the parties by an instrument in writing. 9.4 Severability. In the event that any one or more of the phrases, sentences, clauses, paragraphs, or sections contained in this Agreement shall be declared Invalid or unenforceable by valid judgment or decree of a court of competent jurisdiction, such invalidity or unenforceability shall not affect any of the remaining phrases, sentences, clauses, paragraphs, or sections of this Agreement, which shall be interpreted to carry out the Intent of the parties hereunder. S 9.5 Authority. The persons executing this Agreement on behalf of the parties hereto warrant that they are duly authorized to execute this Agreement on behalf of said parties and that by so executing this Agreement the parties hereto are formally bound to the provisions of this Agreement. IN WITNESS WHEREOF, the parties have executed this Agreement as of the date first set forth above, CITY OF PALM SPRINGS, a municipal corporation ATTEST: ehmes Thompson, Chief of Staff/City David H. Ready, Cityer APPROVE TO FORM: AFF?OIF!P EY,^,„-it vo i,%01. sy � Douglas C. Holland,City Attorney "R IPI T" JP Allen, ndrais ng an Events Planning Manager Dater ,,a EXHIBIT"A" Event Sponsorship Benefits The City will receive the following per this funding agreement: Name/Company listed as Benefactor Sponsor Table of ten (10)for the gala Name listed in promotional materials Name listed on ballroom projector screens Four(4) tickets to Friday Celebrity cocktail reception Name listed on websits and event signage oat Desert <� AIDS Project e1 c\ A '1 Monday, August 3, 2015 Jennifer Nelson City of Palm Springs 3200 E. Tahquitz Canyon Way Palm Springs, CA 92262 Subject: Recap of 2015 Steve Chase Awards Gala Dear Ms. Nelson: Desert AIDS Project was honored to have the City of Palm Springs sponsor the 215( Annual Steve Chase Humanitarian Awards gala scheduled Saturday, February 7, 2015 at the Palm Springs Convention Center. The Gala event honored the renowned Dr. Michael Gottlieb, 100 Women member Helene Galen and Partner for Life member David Morgan. Over 1350 guests attended and raised over 1.2 million dollars for client services at D.A-P. The City's financial support provides D-A.P. with the ability to provide HIV-specialty clinical and social services to over 2,000 clients and conduct over 3,000 free HIV tests in the community annually. Additionally, over 6,000 youth and adults benefit from D.A.P. HIV Prevention Education each year. A brief description of some of those services includes... Outpatient/Ambulatory Health Services: Primary and HIV-specialty medical care; Oral Health Care: Preventative care, restorative care, and oral health education; Pharmaceutical Assistance: Medication management and compliance education along with linkage to drug assistance programs; ➢ Behavioral Health Program: Psychiatry and psychotherapy for individuals and groups. Individual and group substance abuse counseling to encourage harm reduction and move clients toward sobriety. Staff-facilitated support groups to increase health literacy, develop self-management skills, and build social networks to promote treatment adherence; ➢ Case Management: Care coordination, needs assessments, benefits counseling, referrals, and advocacy to alleviate or remove barriers to care; ➢ Home Health Care and Home & Community Based Health Services: Nursing care and case management, homemaker and home health aide assistance, and mental health services, allowing PLWHA who might otherwise be hospitalized to remain in their homes; 1695 North Sunrise Way,Palm Springs,California 92262 phone.(760)323-21 I8 fax:(760)323-1299 w Aesertaidsproject.org ➢ Medical Transportation Services: Provision of gas cards, bus passes, and taxi vouchers to support linkage to care; ➢ Housing Program activities specifically address accessibility, affordability, and sustainability of decent and affordable housing for PLWHA by offering emergency housing assistance; rent, mortgage, and utility assistance; permanent housing assistance (move in costs); and housing case management. ➢ Nutrition Services: Nutrition education, distribution of fresh produce and staples to increase access to sound nutrition, food vouchers to allow independent choice, and congregate meals to decrease social isolation; ➢ Get Tested Coachella Valley : A D.A.P.-led campaign dedicated to dramatically reducing the transmission of HIV in our region, and composed of four interrelated components: 1) expansion of our HIV Testing in Non-clinical Settings activities; 2) a multi-media public education and stigma reduction campaign; 3) outreach to local health-care providers to make voluntary HIV testing standard and routine; and 4) a linkage to care network to insure that all HIV positive people in the Coachella Valley have access to needed HIV medical care and supportive social services. On behalf of the men, women and children who will benefit from the services of Desert AIDS Project, we thank you for appreciated donation. Until there's a cure... John Paul (JP) Allen Fundraising Event Manager Desert AIDS Project 1695 North Sunrise Way,Palm Springs,California 92262 phone.(760)323-21 I8 fax.(760)323-1299 w .desertaidsproject.org Desert AIDS Project r.r. ......I i.. .a...... Desert AIDS Project INVOICE 1695 N. Sunrise Way Palm Springs, CA 92262 Phone (760) 992-0440 Fax (760) 656-0940 INVOICE #: SCHA20161021 THURSDAY, JULY 09, 2015 TO: FOR: City of Palm Springs Steve Chase Humanitarian Awards Gala Benefiting Desert AIDS Project DESCRIPTION AMOUNT Sponsorship $5,000.00 Thank you for your support! TOTAL $5,000.00 Credit Card Payment: Card Holder Signature: Please circle one: Visa MC AMX Discover Credit Card Number: Expires: Make all checks payable to "Desert AIDS Project" If you have any questions concerning this invoice, please contact John Paul (JP) Allen 760.992-0440 Thank you for supporting the Desert AIDS Project Desert AIDS Project 1695 North Sunrise Way, Palm Springs,CA 92262 (760)323-2118 www.desertaidsproject.org FUNDING AGREEMENT Desert AIDS Project THIS FUNDING AGREEMENT ("Agreement') is made and entered into this 8th day of January, 2015, by and between the City of Palm Springs, a California charter city and municipal corporation, (herein "City'), and Desert AIDS Project, a California non- profit corporation, (herein "Recipient'). RECITAL A. The City and Recipient are mutually interested in the continued funding of the Steve Chase Humanitarian Awards program to citizens in the Palm Springs community. B. The Recipient has agreed to provide such services to the Palm Springs community pursuant to the terms of this Agreement. C. Based on its experience and reputation, the Recipient is qualified to provide the services and desires to provide such services. D. City desires to support the services of Recipient. NOW, THEREFORE, in consideration of the promises and mutual agreements contained herein, the parties hereto agree as follows: AGREEMENT 1. SERVICES OF RECIPIENT 1.1 Scope of Services. In compliance with all terms and conditions of this Agreement, Recipient agrees to provide goods and services to citizens in the Palm Springs community ("Services"), as shown in Exhibit A attached hereto and incorporated herein by this reference. 1.2 Compliance with Law. All services rendered under this Agreement shall be provided in accordance with all laws, ordinances, resolutions, statutes, rules, and regulations of City and any federal, state, or local governmental agency of competent jurisdiction. 1.3 Licenses and Permits. Recipient shall obtain at its sole cost and expense such licenses, permits, and approvals as may be required by law for the performance of the services required by this Agreement. 1.4 Promotional Literature. In the event Recipient distributes promotional literature advertising the Services, City shall be acknowledged as a sponsor of the Services. 1.5 Volunteer Coordination. To the extent reasonable, if requested by City, Recipient agrees to notify its employees, members and volunteers of opportunities to volunteer at City events. 2. COMPENSATION OF RECIPIENT 2.1 Compensation of Recipient. City agrees to provide Recipient with funding in an amount not to exceed Five Thousand dollars ($5,000.00) to be used for providing the Services. 2.2 Method of Payment. City will provide Recipient with funding within thirty (30) days of receipt of an invoice from Recipient. 2.3 Chanaes. In the event any change or changes to the Services is requested by City, the parties hereto shall execute a written amendment to this Agreement, setting forth with particularity all terms of such amendment, including, but not limited to, any additional funding. 3. PERFORMANCE SCHEDULE 3.1 Time of Essence. Time is of the essence in the performance of this Agreement. 3.2 Schedule of Performance. Recipient shall complete the Services no later than February 7, 2015. Any remaining unused funds after June 30, 2015 shall be returned to City. 3.3 Force Maieure. The time for performance of services to be rendered pursuant to this Agreement may be extended because of any delays due to unforeseeable causes beyond the control and without the fault or negligence of Recipient, including, but not limited to, acts of God or of a public enemy, acts of the government, fires, earthquakes, floods, epidemic, quarantine restrictions, riots, strikes, freight embargoes, and unusually severe weather if Recipient shall within ten (10) days of the commencement of such condition notify the Contract Officer who shall thereupon ascertain the facts and the extent of any necessary delay, and extend the time for performing the services for the period of the enforced delay when and if in the Contract Officer's judgment such delay is justified, and the Contract Officer's determination shall be final and conclusive upon the parties to this Agreement. 3.4 Term. Unless earlier terminated in accordance with Section 8.5 of this Agreement, this Agreement shall continue in full force and effect for a period of twelve months, commencing on July 1, 2014, and ending on June 30, 2015 unless extended by mutual written agreement of the parties. 4. COORDINATION OF WORK 4.1 Representative of Recipient. The following principal of Recipient is hereby designated as being the representative of Recipient authorized to act on its behalf with respect to the Services specified herein and make all decisions in connection therewith: JP Allen, Fundraising and Events Planning Manager. 4.2 Contract Officer. The Contract Officer shall be the City Manager, or his/her designee. Unless otherwise specified herein, any approval of the City required hereunder shall mean the approval of the Contract Officer. 9516 195IH .1 2 4.3 Prohibition Against Subcontracting or Assignment. Recipient shall not contract with any other individual or entity to perform in whole or in part the Services required hereunder without the express written approval of City. In addition, neither this Agreement nor any interest herein may be assigned or transferred, voluntarily or by operation of law, without the prior written approval of City. 4.4 Independent Contractor. Neither City nor any of its employees shall have any control over the manner, mode, or means by which Recipient, its agents or employees, perform the services required herein, except as otherwise set forth herein. Recipient shall perform all services required herein as an independent contractor of City and shall not be an employee of City and shall remain at all times as to City a wholly independent contractor with only such obligations as are consistent with that role; however, City shall have the right to review Recipient's work product, result, and advice. Recipient shall not at any time or in any manner represent that it or any of its agents or employees are agents or employees of City. 5. INSURANCE Recipient shall procure and maintain, at its sole cost and expense, policies of insurance as required by the City Attorney. 6. INDEMNIFICATION. To the fullest extent permitted by law, Recipient shall defend (at Recipient's sole cost and expense), indemnify, protect, and hold harmless City, its elected officials, officers, employees, agents, and volunteers (collectively the "Indemnified Parties"), from and against any and all liabilities, actions, suits, claims, demands, losses, costs, judgments, arbitration awards, settlements, damages, demands, orders, penalties, and expenses including legal costs and attorney fees (collectively "Claims"), including but not limited to Claims arising from injuries to or death of persons (Recipient's employees included), for damage to property, including property owned by City, from any violation of any federal, state, or local law or ordinance, and from errors and omissions committed by Recipient, its officers, employees, representatives, and agents, which Claims arise out of or are related to Recipient's negligence or willful misconduct in the performance of this Agreement, but excluding such Claims arising from the negligence or willful misconduct of the City, its elected officials, officers, employees, agents, and volunteers. Under no circumstances shall the insurance requirements and limits set forth in this Agreement be construed to limit Recipient's indemnification obligation or other liability hereunder. 7. RECORDS AND REPORTS 7.1 Reports. Recipient shall prepare and submit to the Contract Officer a report concerning the performance of the Services required by this Agreement within thirty (30) days of completion of the Services or upon expiration of this Agreement, whichever occurs first. 7.2 Records. Recipient shall keep such books and records as shall be necessary to properly perform the services required by this Agreement and enable the Contract Officer to evaluate the performance of such services. The Contract Officer shall have full and free access to such books and records at all reasonable times, 9510&19516 1 3 including the right to inspect, copy, audit, and make records and transcripts from such records. 7.3 Cost Records, Recipient shall maintain all books, documents, papers, employee time sheets, accounting records, and other evidence pertaining to costs incurred while performing under this Agreement and shall make such materials available at its offices at all reasonable times during the term of this Agreement and for three (3) years from the date of final payment for inspection by City and copies thereof shall be promptly furnished to City upon request. B. ENFORCEMENT OF AGREEMENT 8.1 California Law. This Agreement shall be construed and interpreted both as to validity and to performance of the parties in accordance with the laws of the State of California. Legal actions concerning any dispute, claim, or matter arising out of or in relation to this Agreement shall be instituted in the Superior Court of the County of Riverside, State of California, or any other appropriate court in such county, and Recipient covenants and agrees to submit to the personal jurisdiction of such court in the event of such action. 8.2 Waiver. No delay or omission in the exercise of any right or remedy of a non-defaulting party on any default shall impair such right or remedy or be construed as a waiver. No consent or approval of City shall be deemed to waive or render unnecessary City's consent to or approval of any subsequent act of Recipient. Any waiver by either party of any default must be in writing and shall not be a waiver of any other default concerning the same or any other provision of this Agreement. 8.3 Riahts and Remedies are Cumulative. Except with respect to rights and remedies expressly declared to be exclusive in this Agreement, the rights and remedies of the parties are cumulative and the exercise by either party of one or more of such rights or remedies shall not preclude the exercise by it, at the same or different times, of any other rights or remedies for the same default or any other default by the other party. 8.4 Legal Action. In addition to any other rights or remedies, either party may take legal action, in law or in equity, to cure, correct, or remedy any default, to recover damages for any default, to compel specific performance of this Agreement, to obtain injunctive relief, a declaratory judgment, or any other remedy consistent with the purposes of this Agreement. 8.5 Termination Prior to Expiration of Term. City reserves the right to terminate this Agreement at any time, with or without cause, upon thirty (30) days written notice to Recipient, except that where termination is due to the fault of Recipient and constitutes an immediate danger to health, safety, and general welfare, the period of notice shall be such shorter time as may be determined by the City. Upon receipt of the notice of termination, Recipient shall immediately cease all services hereunder except such as may be specifically approved by the Contract Officer. Recipient shall be entitled to compensation for all services rendered prior to receipt of the notice of termination and for any services authorized by the Contract Officer thereafter. Recipient may terminate this Agreement, with or without cause, upon thirty (30) days written notice to City. 1316 19SIWJ 4 9. CITY OFFICERS AND EMPLOYEES: NON-DISCRIMINATION 9.1 Non-Liability of City Officers and Employees. No officer or employee of City shall be personally liable to the Recipient, or any successor-in-interest, in the event of any default or breach by City or for any amount which may become due to the Recipient or its successor, or for breach of any obligation of the terms of this Agreement. 9.2 Covenant Anainst Discrimination. Recipient covenants that, by and for itself, its heirs, executors, assigns, and all persons claiming under or through them, that there shall be no discrimination or segregation in the performance of or in connection with this Agreement regarding any person or group of persons on account of race, color, creed, religion, sex, marital status, disability, sexual orientation, national origin, or ancestry. 9.3 Political Use/Lobbying. Recipient covenants that the funds provided by City pursuant to this Agreement will not be used for political advocacy or lobbying purposes. 10. MISCELLANEOUS PROVISIONS 10.1 Notice. Any notice, demand, request, consent, approval, or communication either party desires or is required to give to the other party or any other person shall be in writing and either served personally or sent by pre-paid, first-class mail to the address set forth below. Either party may change its address by notifying the other party of the change of address in writing. Notice shall be deemed communicated seventy-two (72) hours from the time of mailing if mailed as provided in this Section. To City: City of Palm Springs Attention: City Manager 3200 E. Tahquitz Canyon Way Palm Springs, California 92262-6959 To Recipient: Desert AIDS Project Attention: JP Allen, Fundraising and Events Planning Manager 1695 N. Sunrise Way Palm Springs, CA. 92262 10.2 Intearated Agreement. This Agreement contains all of the agreements of the parties and cannot be amended or modified except by written agreement. 10.3 Amendment. This Agreement may be amended at any time by the mutual consent of the parties by an instrument in writing. 10.4 Severability. In the event that any one or more of the phrases, sentences, clauses, paragraphs, or sections contained in this Agreement shall be declared invalid or unenforceable by valid judgment or decree of a court of competent "JM19516 1 5 jurisdiction, such invalidity or unenforceability shall not affect any of the remaining phrases, sentences, clauses, paragraphs, or sections of this Agreement, which shall be interpreted to carry out the intent of the parties hereunder. 10.5 Authority. The persons executing this Agreement on behalf of the parties hereto warrant that they are duly authorized to execute this Agreement on behalf of said parties and that by so executing this Agreement the parties hereto are formally bound to the provisions of this Agreement. IN WITNESS WHEREOF, the parties have executed this Agreement as of the date first set forth above. CITY OF PALM SPRINGS, a municipal corporation ATTEST: B mes Thompson, Chief of Staff/City David H. Ready, City Manager Clerk APPROVED TO FORM: APPROVED ByM (COMAdCIL sty 232b0 b Il. ►t� By. �bbt1� Douglas . Holland, City Attorney " JPAIJenundraising and Events Planning Manager Date: 9516969fIW6. 6 EXHIBIT "A" Event Sponsorship Benefits The City will receive the following per this funding agreement: Name/Company listed as Benefactor Sponsor Table of ten (10)for the gala Name listed in promotional materials Name listed on ballroom projector screens Four(4) tickets to Friday Celebrity cocktail reception Name listed on website and event signage 951a9ai"Ii 1 7