Positive Images

Nonprofit profile at a glance

EIN
943137845
IRS 990 coverage
2021–2024
Official website data refreshed
Sep 2026
Forms available
Form 990 2024, Form 990-EZ 2020, Form 990-N 2008
Location
Santa Rosa, CA, US
Phone
707-568-5830
Rating
71
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$1,292,335
Expenses
$1,178,441
Assets
$560,228
Liabilities
$143,324

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

13 people listed

Executive titles in this filing

  • ELLEN VELAZQUEZ MURALLES (President)
  • JAY WALSH (Vice President)

Highest reported compensation

  • KIMI OLMOS (Executive Dir.): $98,745 total reported compensation
  • CHASE OVERHOLT (DVMNT DIRECTOR): $91,120 total reported compensation
  • JESSICA CARROLL (PROJ DIRECTOR): $84,796 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Positive Images is dedicated to providing essential services that encompass mental health support, advocacy, and education for the North Bay's LGBTQIA+ population, with an emphasis on identities and individuals at the margins.

What it reported doing in 2024

Positive images is committed to creating the conditions for collective liberation for and with all the intersections of the lgtqia2s+ community by: - cultivating spaces for community care, connection, and belonging - partnering strategically to better serve our trans, non-binary, latine, neurodivergent, and disabled community members and - educating and organizing ourselves and our alliesbased in sonoma county, positive images is an lgbtqia+ community center established in 1990. We provide support to the north bay's lgbtqia+ population, with an emphasis on identities and individuals at the margins - including transgender and non-binary individuals, lgbtqia+ people of color, latine families, neurodivergent people, and disabled people. We are dedicated to providing essential services that encompass mental health support, advocacy and education.

Operating model

Revenue model
Donor-supported. 88% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 72
  • Transparency & Controls: 86
  • Accountability: 45
  • Sustainability: 39
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 77.8%; rating input score 78
  • Program expense ratio: 85.2%; rating input score 85
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 16th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 76.9%; rating input score 77; 17th percentile among comparable filings
  • Governance controls: 0 of 7 controls in place; rating input score 0
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 8.8%; rating input score 59; 59th percentile among comparable filings
  • Total-asset coverage ratio: 0.48; rating input score 22; 22nd percentile among comparable filings
  • Liabilities to assets ratio: 0.26; rating input score 27; 27th percentile among comparable filings
  • Officer compensation ratio: 23.3%; rating input score 11; 11th percentile among comparable filings

Growth

  • Program expense growth: 52% per year; rating input score 100; 96th percentile among comparable filings
  • Revenue growth: 21.8% per year; rating input score 100; 87th percentile among comparable filings
  • Asset growth: 21.7% per year; rating input score 100; 84th percentile among comparable filings

Details

  • What they do: 13 programs and campaigns described on the official site · 2 operating locations identified
  • Where the money goes: 77.8% of revenue deployed · 85.2% of spending went to programs
  • Governance: 10 of 13 board members independent · 0 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $1M in reported program spending
  • Leadership: top reported pay $99K · 13 people listed
  • Consistency: 30 of 31 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 4 filing years from 2021 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Accountability: Governance controls: 6 of 6 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 22/100.
  • Review — Sustainability: Operating margin scored 59/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 11/100.
  • High — Sustainability: Liabilities to assets ratio scored 27/100.