AIDS Action Foundation

Nonprofit profile at a glance

EIN
521521807
IRS 990 coverage
2010–2010
Forms available
Form 990 2010
Location
Washington, DC, USA
Phone
2025308030
Rating confidence
Limited
Sector
AIDS Research

Official website

Reported finances

Revenue
$583,433
Expenses
$838,665
Assets
$383,277
Liabilities
$23,583

Source: IRS Form 990. Selected filing: tax year 2010. Amounts in USD.

Leadership & pay

8 people listed

Source: IRS Form 990. Selected filing: tax year 2010. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

AIDS action is dedicated to the development and implementation of sound public health policy in response to the HIV/AIDS epidemic. We work to advance federal policies that improve the quality of life and ensure access to treatment and care for all those living with HIV/AIDS. AIDS action promotes scientific and evidence based HIV prevention policy to reduce the spread of new infections. Through our advocacy efforts, we work to ensure an adequate investment of resources to meet the needs of those living with and at risk for HIV/AIDS. At the top of AIDS action's policy agenda, is the development of a comprehensive national AIDS strategy to end the HIV/AIDS crisis in the united states.

What it reported doing in 2010

Educational efforts to inform policy-makers and the public on the needs for a national AIDS strategy culminated in the release by the president of the united states first comprehensive national HIV/AIDS strategy.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: NotEnoughData
  • Transparency & Controls: 79
  • Accountability: 76
  • Sustainability: 17
  • Growth: NotEnoughData

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: Limited
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 60th percentile among comparable filings
  • Pay-setting controls: 2 of 6 controls in place; rating input score 33
    • Compensation committee: Pass
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Pass
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 66.7%; rating input score 67; 13th percentile among comparable filings
  • Governance controls: 8 of 9 controls in place; rating input score 89
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -43.7%; rating input score 3; 3rd percentile among comparable filings
  • Total-asset coverage ratio: 0.46; rating input score 24; 24th percentile among comparable filings
  • Liabilities to assets ratio: 0.06; rating input score 64; 64th percentile among comparable filings
  • Officer compensation ratio: 33.4%; rating input score 5; 5th percentile among comparable filings

Growth

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

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 4 of 6 board members independent · 8 of 9 filing controls reported
  • Programs: 4 filed program accomplishments · $719K in reported program spending
  • Leadership: top reported pay $148K · 8 people listed · 2 of 6 pay-setting controls reported
  • Highest-paid contractors: 1 contractor listed
  • Consistency: 25 of 25 current checks pass
  • Schedules: 7 filed schedules · includes major donors and executive pay
  • Related organizations: 1 filed related-organization link
  • 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 — Sustainability: Operating margin scored 3/100.
  • High — Sustainability: Total-asset coverage ratio scored 24/100.
  • Review — Accountability: Governance controls: Audit committee oversight not reported.
  • High — Sustainability: Officer compensation ratio scored 5/100.