AIDS Foundation of Western Mass Inc
Nonprofit profile at a glance
- EIN
- 043122288
- IRS 990-EZ coverage
- 2010–2017
- Forms available
- Form 990-EZ 2017
- Location
- Chicopee, MA, USA
- Phone
- 4135925444
- Rating
- 71
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Centers to Support the Independence of Specific Populations
Reported finances
- Revenue
- $6,702
- Expenses
- $120,098
- Assets
- $0
Source: IRS Form 990-EZ. Selected filing: tax year 2017. Amounts in USD.
Leadership & pay
1 person listed
Executive titles in this filing
- JESSICA HOWE (President)
People named in this filing
- JESSICA HOWE (President)
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 2017. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Provide financial assistance to persons with HIV/AIDS
What it reported doing in 2017
Provide financial assistance to children who are HIV positive, who have AIDS, or is a child of HIV/AIDS parents, and are in need of assistance for summer camp enrollment
Operating model
- Revenue model
- Cannot be determined from the filing. The filing does not provide enough consistent revenue detail to tell how this nonprofit funds its work.
- 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
SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of total spending goes to programs and some filed totals do not add up.
Rating breakdown
- Financial Efficiency: 75
- Transparency & Controls: 82
- Sustainability: 8
- Growth: 0
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 100%; rating input score 100
- Program expense ratio: 33.3%; rating input score 33
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: -1,692%; rating input score 1; 1st percentile among comparable filings
- Total-asset coverage ratio: 0; rating input score 2; 2nd percentile among comparable filings
- Liabilities to assets ratio: Limited
- Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings
Growth
- Program expense growth: -1.7% per year; rating input score 0; 45th percentile among comparable filings
- Revenue growth: -11.3% per year; rating input score 0; 25th percentile among comparable filings
- Asset growth: -8.4% per year; rating input score 0; 22nd percentile among comparable filings
Details
- Where the money goes: 100% of revenue deployed · 33.3% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 2 filed program accomplishments · $40K in reported program spending
- Leadership: top reported pay $0 · 1 people listed
- Consistency: 5 of 6 current checks pass · 1 finding to review
- Schedules: 3 filed schedules
- Filing history: 8 filing years from 2010 to 2017
- 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.
- Moderate — Financial Efficiency: Program expense ratio scored 33/100.
- Moderate — Transparency & Controls: Part III transfer expenses within program total did not reconcile in the filed values.
- High — Sustainability: Operating margin scored 1/100.
- High — Growth: Program expense growth scored 0/100.
- High — Growth: Revenue growth scored 0/100.
- High — Sustainability: Total-asset coverage ratio scored 2/100.
- High — Growth: Asset growth scored 0/100.
- Review — Sustainability: Officer compensation ratio scored 56/100.