Children of Parents With AIDS

Overview

Mission

To promote preventative services for at-risk youth and their families.

What it reported doing in 2020

Back to School School Supply Distribution Program - Provided school supplies for over 100 students. ( not available because of COVID-19)

Operating model

Revenue model
Grant-funded. 100% of the money available for current operations came from government grants.
Distribution model
No current program activity. The filing reports no program spending for the current year.

Nonprofit profile at a glance

EIN
133893391
IRS 990 coverage
2017–2020
Forms available
Form 990 2020, Form 990-EZ 2016
Headquarters
New York, NY, USA
Rating
34
Verdict
REVIEW
Rating confidence
Moderate
Sector
Human Service Organizations

Official website

The verdict

REVIEW - The filed numbers largely add up. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 0
  • Transparency & Controls: 100
  • Accountability: 0
  • Sustainability: 50
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 0%; rating input score 0
  • Program expense ratio: 0%; rating input score 0
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited
  • Public monitoring controls: Limited
  • Public policy transparency: Limited
  • Public financial transparency: Limited
  • Impact reporting controls: Limited
  • Public relationship transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 8th percentile among comparable filings
  • Governance controls: 0 of 7 controls in place; rating input score 0
  • Public governance controls: Limited
  • Zakat policy transparency: Limited

Sustainability

  • Operating margin: 6.2%; rating input score 63; 63rd percentile among comparable filings
  • Operating reserve ratio: 0.82; rating input score 18; 18th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 71; 71st percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 61; 61st percentile among comparable filings

Growth

  • Program expense growth: -67.8% per year; rating input score 0; 5th percentile among comparable filings
  • Revenue growth: -1.1% per year; rating input score 0; 64th percentile among comparable filings
  • Asset growth: 5.4% per year; rating input score 100; 68th percentile among comparable filings

Details

  • Where the money goes: 0% of revenue deployed · 0% of spending went to programs
  • Governance: 0 of 3 board members independent · 0 of 7 filing controls reported
  • Programs: 2 filed program accomplishments
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 12 of 12 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 3 annual filings from 2017 to 2020
  • Contacts: How to reach this organization
  • 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.