Act Up the AIDS Coalition to Unleash Power

Nonprofit profile at a glance

EIN
133501884
IRS 990-EZ coverage
2023–2023
Forms available
Form 990-EZ 2023
Location
New York, NY, USA
Phone
3474512090
Rating
75
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Human Service Organizations

Reported finances

Revenue
$36,411
Expenses
$48,576
Assets
$99,367
Liabilities
$0

Source: IRS Form 990-EZ. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

6 people listed

Executive titles in this filing

  • Marcelo Maia Soares (President)

People named in this filing

  • Marcelo Maia Soares (President)
  • Kenneth Bing (Treasurer)
  • Victor Li (Facilitator)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990-EZ. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To bring awareness to general public and governmental officials about the HIV crisis in the United States (and less so internationally), and advocate for greater funding and addressing various aspects of HIV/AIDS that involve testing, treatment, housing, stigma and discrimination that still exists.

What it reported doing in 2023

Sent 2 members to the International AIDS Society conference in Brisbane, Australia to bring back current information on treatment and advocacy issues, and connect with other advocacy organizations attending ( including accommodations and registrations, transportation, and per diems). Paid for administration and website design to communicate with general public and members. Postage/shipping for organization merchandise to general llpublic/members. Registration for street fair particularly in summer for promotion/ information to general public.

Operating model

Revenue model
Other-operating. 74% of the money available for current operations came from other operating revenue.
Distribution model
Direct operator. The filing allocates 80% 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 - The filed numbers largely add up and a large share of available resources goes toward mission work. A relatively small share of total spending goes to programs and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 66
  • Transparency & Controls: 100
  • Sustainability: 42
  • Growth: NotEnoughData

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 72.9%; rating input score 73
  • Program expense ratio: 54.7%; rating input score 55

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100

Sustainability

  • Operating margin: -33.4%; rating input score 18; 18th percentile among comparable filings
  • Total-asset coverage ratio: 2.05; rating input score 65; 65th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 69; 69th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: Limited
  • Asset growth: Limited

Details

  • Where the money goes: 72.9% of revenue deployed · 54.7% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $27K in reported program spending
  • Leadership: top reported pay $0 · 6 people listed
  • Consistency: 9 of 9 current checks pass
  • Schedules: 2 filed schedules
  • 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.

Key Signals

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

  • Review — Financial Efficiency: Program expense ratio scored 55/100.
  • High — Sustainability: Operating margin scored 18/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.