AIDS Center of Queens County Inc

Nonprofit profile at a glance

EIN
112837894
IRS 990 coverage
2011–2024
Forms available
Form 990 2024
Location
Jamaica, NY, USA
Phone
7188962500
Rating
86
Verdict
STRONG
Rating confidence
Moderate
Sector
Health

Official website

Reported finances

Revenue
$22,423,634
Expenses
$22,188,927
Assets
$8,729,263
Liabilities
$4,813,241

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

Leadership & pay

11 people listed

Executive titles in this filing

  • MICHAEL WEINSTEIN (President)

Highest reported compensation

  • rosemary lopez (Executive Direc): $275,832 total reported compensation
  • MITCHEL EISENBERG (CFO): $226,846 total reported compensation
  • Dawn Douglas-Blackburne (ASSoc. Exec.dir.): $184,656 total reported compensation

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

Overview

Mission

To enhance the quality of life for individuals and their families infected, affected and at risk for HIV/AIDS and other related conditions.

What it reported doing in 2024

Education This program operates through the community at large. Staff present workshops on a variety of topics including; HIV/AIDS, sexual health, Prep/PEP, risk reduction in the area of transmission. Presentations inform & encourage participants to access other services both within and outside of the Agency, all with a goal of eliminating any stigma surrounding both infection and gender status. Populations supported include both Latino and African-American with special consideration to the LGBTQIA and IDU groups. During 2024, due to limitation caused by the pandemic, we have performed approximately 3,100 HIV tests, identifying 76 individuals testing positive for hiv and of which most if not all of whom have been linked to medical care with AHF. We have referred those tested to appropriate programs as determined by the respective results.

Operating model

Revenue model
Grant-funded. 85% 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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 89
  • Transparency & Controls: 84
  • Accountability: 95
  • Sustainability: 31
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 88.2%; rating input score 88
  • Program expense ratio: 89.2%; rating input score 89
  • Fundraising efficiency: $753.13 raised per $1 spent on fundraising; rating input score 96; 96th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: 4 of 6 controls in place; rating input score 67
    • Compensation committee: Pass
    • Independent consultant: Missing
    • Other Form 990s reviewed: Pass
    • Written employment contract: Missing
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • 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; 66th percentile among comparable filings
  • Governance controls: 7 of 8 controls in place; rating input score 88
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 1%; rating input score 38; 38th percentile among comparable filings
  • Total-asset coverage ratio: 0.39; rating input score 11; 11th percentile among comparable filings
  • Liabilities to assets ratio: 0.55; rating input score 25; 25th percentile among comparable filings
  • Officer compensation ratio: 4.5%; rating input score 55; 55th percentile among comparable filings

Growth

  • Program expense growth: 8% per year; rating input score 100; 61st percentile among comparable filings
  • Revenue growth: 6% per year; rating input score 100; 52nd percentile among comparable filings
  • Asset growth: 7.9% per year; rating input score 100; 55th percentile among comparable filings

Details

  • Where the money goes: 88.2% of revenue deployed · 89.2% of spending went to programs
  • Governance: 6 of 6 board members independent · 7 of 8 filing controls reported
  • Programs: 7 filed program accomplishments · $19.8M in reported program spending
  • Leadership: top reported pay $276K · 11 people listed · 4 of 6 pay-setting controls reported
  • Consistency: 33 of 33 current checks pass
  • Schedules: 8 filed schedules · includes major donors and executive pay
  • Filing history: 10 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Money network: 5 filed money-flow records
  • 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.

  • Moderate — Sustainability: Operating margin scored 38/100.
  • High — Sustainability: Total-asset coverage ratio scored 11/100.
  • Review — Accountability: Governance controls: Form 990 shared with the board not reported.
  • High — Sustainability: Liabilities to assets ratio scored 25/100.
  • Review — Sustainability: Officer compensation ratio scored 55/100.