AIDS Interfaith Residential Services Inc

Nonprofit profile at a glance

EIN
521576701
IRS 990 coverage
2010–2019
Forms available
Form 990 2019
Location
Baltimore, MD, USA
Phone
4105765070
Rating
74
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Health
Affiliation
Interfaith

Official website

Reported finances

Revenue
$3,596,701
Expenses
$3,589,345
Assets
$1,915,841
Liabilities
$1,482,419

Source: IRS Form 990. Selected filing: tax year 2019. Amounts in USD.

Leadership & pay

10 people listed

Executive titles in this filing

  • ANTHONY I BUTLER (PRESIDENT/CEO)

Highest reported compensation

  • ANTHONY I BUTLER (PRESIDENT/CEO): $165,661 total reported compensation
  • ERNESTINA ALEXANDER (COO & EVP OF PERMANENT HOUSING): $103,172 total reported compensation
  • SURBHI SETH (ACCOUNTING MANAGER): $9,640 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2019. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide comprehensive supportive housing services to formerly homeless individuals and families who are living with or at risk of HIV / AIDS and other disabilities.

What it reported doing in 2019

Permanent housing programs: 1. The adult permanent housing programs provide rental assistance and scattered site housing throughout baltimore city and county. Supportive case management creates greater access to healthcare, employability, and income, with the goal of strengthening self-sufficiency. 2. The at the door program provides transitional and scattered site permanent housing throughout baltimore city, targeting HIV+ ex-offenders leaving the prison population, assisting them with both transitional and permanent housing rental assistance. Supportive case management focuses on client access to healthcare access, education, employment & community services activities that can successfully connect them to their community. 3. Un nuevo comienzo program provides rental assistance and scattered site housing throughout baltimore city and count to HIV+ immigrant clients with limited english proficiency, of mainly hispanic/ latino origin. Supportive case management creates greater access to healthcare, employability, and income, with the goal of strengthening self-sufficiency. 4. The youth permanent housing program provides rental assistance & scattered site housing throughout baltimore city for homeless youth ages 18-24. Supportive case management creates greater access to healthcare, employability, and income, with the goal of strengthening self-sufficiency. 5. Gear (growth empowerment advancement and recognition) is a workforce development initiative founded in 2008 for all residents of airs/ city steps programs. It is meant to be a voluntary service focused on a range of pre-employment, volunteer, and leadership development, in addition to traditional education, job training and employment support activities.

Operating model

Revenue model
Grant-funded. 91% of the money available for current operations came from government grants.
Distribution model
Hybrid. The nonprofit split its reported program spending across 71% for direct work, and 29% for grants.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 80
  • Transparency & Controls: 69
  • Accountability: 95
  • Sustainability: 29
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 89.6%; rating input score 90
  • Program expense ratio: 89.8%; rating input score 90
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 85.7%; rating input score 86; 1st percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 71st percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th 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: Fail
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 0.2%; rating input score 35; 35th percentile among comparable filings
  • Total-asset coverage ratio: 0.53; rating input score 22; 22nd percentile among comparable filings
  • Liabilities to assets ratio: 0.77; rating input score 14; 14th percentile among comparable filings
  • Officer compensation ratio: 7.8%; rating input score 34; 34th percentile among comparable filings

Growth

  • Program expense growth: -3.6% per year; rating input score 0; 11th percentile among comparable filings
  • Revenue growth: -1.9% per year; rating input score 0; 12th percentile among comparable filings
  • Asset growth: 2.5% per year; rating input score 100; 33rd percentile among comparable filings

Details

  • Where the money goes: 89.6% of revenue deployed · 89.8% of spending went to programs
  • Governance: 7 of 7 board members independent · 8 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $3.2M in reported program spending
  • Leadership: top reported pay $166K · 10 people listed · 0 of 6 pay-setting controls reported
  • Highest-paid contractors: 3 contractors listed · $342K reported
  • Consistency: 25 of 27 current checks pass · 2 findings to review
  • Schedules: 8 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 10 filing years from 2010 to 2019
  • Contacts: How to reach this organization
  • Money network: 5 filed money-flow records
  • Related organizations: 8 filed related-organization links
  • 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.

  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 35/100.
  • High — Sustainability: Total-asset coverage ratio scored 22/100.
  • Review — Accountability: Governance controls: CEO compensation review process not reported.
  • High — Sustainability: Liabilities to assets ratio scored 14/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Moderate — Sustainability: Officer compensation ratio scored 34/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.