AIDS Athens Inc
Nonprofit profile at a glance
- EIN
- 581761043
- IRS 990 coverage
- 2010–2018
- Forms available
- Form 990 2018
- Location
- Athens, GA, USA
- Rating
- 91
- Verdict
- STRONG
- Rating confidence
- Standard
- Sector
- Health
Reported finances
- Revenue
- $1,543,384
- Expenses
- $1,487,626
- Assets
- $162,226
- Liabilities
- $14,075
Source: IRS Form 990. Selected filing: tax year 2018. Amounts in USD.
Leadership & pay
6 people listed
Executive titles in this filing
- CASSANDRA BRAY (EXECUTIVE DIRECTOR)
People named in this filing
- KELLY LAUREN (BOARD MEMBER)
- BERNADETTE HECKMAN (CHAIR)
- JEAN MARTIN-WILLIAMS (TREASURER)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990. Selected filing: tax year 2018. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
AIDS athens, inc. Serves to address the needs of individuals infected and affected by HIV/AIDS through supportive services and to prevent the spread of the disease through education and outreach.
What it reported doing in 2018
Other programs - AIDS athens, inc. Serves to address the needs of individuals infected and affected by HIV/AIDS through supportive services and to prevent the spread of the disease through education and outreach.providing housing assistance and utility assistance to HIV / AIDS patients.
Operating model
- Revenue model
- Grant-funded. 88% of the money available for current operations came from government grants.
- 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
STRONG - 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: 93
- Transparency & Controls: 100
- Accountability: 82
- Sustainability: 41
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 91.4%; rating input score 91
- Program expense ratio: 94.9%; rating input score 95
- Fundraising efficiency: $1,761.07 raised per $1 spent on fundraising; rating input score 99; 99th percentile among comparable filings
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: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 4 of 7 controls in place; rating input score 57
- Conflict-of-interest policy: Pass
- 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: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 3.6%; rating input score 50; 50th percentile among comparable filings
- Total-asset coverage ratio: 0.11; rating input score 5; 5th percentile among comparable filings
- Liabilities to assets ratio: 0.09; rating input score 50; 50th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 84; 84th percentile among comparable filings
Growth
- Program expense growth: 4.7% per year; rating input score 100; 50th percentile among comparable filings
- Revenue growth: 7.3% per year; rating input score 100; 64th percentile among comparable filings
- Asset growth: 5.6% per year; rating input score 100; 53rd percentile among comparable filings
Details
- Where the money goes: 91.4% of revenue deployed · 94.9% of spending went to programs
- Governance: 11 of 11 board members independent · 4 of 7 filing controls reported
- Programs: 3 filed program accomplishments · $1.4M in reported program spending
- Leadership: top reported pay $0 · 6 people listed
- Consistency: 23 of 24 current checks pass · 1 finding to review
- Schedules: 4 filed schedules · includes major donors
- Filing history: 9 filing years from 2010 to 2018
- 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.
Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.
- Review — Accountability: Governance controls: 3 of 7 not reported.
- High — Sustainability: Total-asset coverage ratio scored 5/100.
- Review — Sustainability: Operating margin scored 50/100.
- Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
- Review — Sustainability: Liabilities to assets ratio scored 50/100.
- High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.
- High — Grant Readiness: Federal audit findings: this organization reported findings in its latest federal Single Audit.