Acadiana Concern for AIDS Relief Education and Support Inc

Nonprofit profile at a glance

EIN
581717018
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Lafayette, LA, USA
Phone
3372332437
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Health

Official website

Reported finances

Revenue
$18,350,612
Expenses
$19,213,809
Assets
$11,583,521
Liabilities
$3,755,703

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

Leadership & pay

14 people listed

Executive titles in this filing

  • TERRY JOHNSON (PRESIDENT)

Highest reported compensation

  • CLAUDE MARTIN (EXECUTIVE DI): $166,083 total reported compensation

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

Overview

Mission

Provides education and services to halt the spread of HIV in the region and end the prejudice and discrimination surrounding HIV/AIDS.

What it reported doing in 2024

HIV prevention activities: develop on-going relationships with communities across acadiana to provide information that will promote healthy behaviors and reduce the risk of transmitting disease. Includes prevention materials which are distributed to over 76 sites throughout the region on a regular basis to increase accessibility of information about std/HIV prevention. Substance use disorder treatment: provides residential treatment for persons, regardless of ability to pay. Offers specific treatment regimens for persons living with HIV as well as co-occurring disorders, including case management, job-readiness skills, mental health counseling, linkage to medical care as well as other services provided through other departments.

Operating model

Revenue model
Earned-program. 98% of the money available for current operations came from fees and other program revenue.
Distribution model
Hybrid. The nonprofit split its reported program spending across 74% for direct work, and 26% for grants.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 81
  • Transparency & Controls: 68
  • Accountability: 94
  • Sustainability: 29
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 92.4%; rating input score 92
  • Program expense ratio: 89.7%; rating input score 90
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 72nd percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 66th percentile among comparable filings
  • Governance controls: 6 of 7 controls in place; rating input score 86
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -4.7%; rating input score 17; 17th percentile among comparable filings
  • Total-asset coverage ratio: 0.6; rating input score 20; 20th percentile among comparable filings
  • Liabilities to assets ratio: 0.32; rating input score 44; 44th percentile among comparable filings
  • Officer compensation ratio: 0.9%; rating input score 87; 87th percentile among comparable filings

Growth

  • Program expense growth: 8.2% per year; rating input score 100; 62nd percentile among comparable filings
  • Revenue growth: 7.6% per year; rating input score 100; 63rd percentile among comparable filings
  • Asset growth: 6% per year; rating input score 100; 42nd percentile among comparable filings

Details

  • Where the money goes: 92.4% of revenue deployed · 89.7% of spending went to programs
  • Governance: 13 of 13 board members independent · 6 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $17.2M in reported program spending
  • Leadership: top reported pay $166K · 14 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 32 of 32 current checks pass
  • Schedules: 5 filed schedules · includes grants and executive pay
  • Filing history: 14 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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 — Transparency & Controls: Pay-setting controls scored 0/100.
  • High — Sustainability: Operating margin scored 17/100.
  • Review — Accountability: Governance controls: Document-retention policy not reported.
  • High — Sustainability: Total-asset coverage ratio scored 20/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 44/100.