AIDS Resource Center Ohio Inc

Nonprofit profile at a glance

EIN
311256541
IRS 990 coverage
2010–2010
Forms available
Form 990 2010
Location
Dayton, OH, USA
Phone
9374612437
Rating confidence
Limited
Sector
Health

Official website

Reported finances

Revenue
$3,033,243
Expenses
$2,795,830
Assets
$1,328,020
Liabilities
$250,163

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

Leadership & pay

23 people listed

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

Overview

Mission

Arc Ohio is a nonprofit, community-based organization whose mission is to provide services to those infected, affected and at risk of HIV/AIDS. To this end, we provide comprehensive support services, HIV testing & counseling, prevention education, linkage to care, and advocacy.

What it reported doing in 2010

Client services--a comprehensive array of support services for those infected/affected by HIV/AIDS, including primary and specialized case management, emergency financial aid, housing assistance/homelessness prevention, pantry/nutrition, support groups, treatment adherence, linkage to health care, education and quality of life

Operating model

Revenue model
Grant-funded. 69% of the money available for current operations came from government grants.
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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

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: 96
  • Accountability: 97
  • Sustainability: 50
  • Growth: NotEnoughData

Detailed rating inputs

Financial Efficiency

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

Transparency & Controls

  • Consistency checks: 93.3%; rating input score 93; 16th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 70th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 95.5%; rating input score 95; 29th percentile among comparable filings
  • Governance controls: 9 of 9 controls in place; rating input score 100
    • 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: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 7.8%; rating input score 69; 69th percentile among comparable filings
  • Total-asset coverage ratio: 0.48; rating input score 23; 23rd percentile among comparable filings
  • Liabilities to assets ratio: 0.19; rating input score 59; 59th percentile among comparable filings
  • Officer compensation ratio: 6.8%; rating input score 33; 33rd 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: 21 of 22 board members independent · 9 of 9 filing controls reported
  • Programs: 2 filed program accomplishments · $2.6M in reported program spending
  • Leadership: top reported pay $126K · 23 people listed
  • Consistency: 27 of 28 current checks pass · 1 finding to review
  • Schedules: 7 filed schedules · includes major donors and grants
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Sustainability: Total-asset coverage ratio scored 23/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Moderate — Sustainability: Officer compensation ratio scored 33/100.
  • Review — Sustainability: Liabilities to assets ratio scored 59/100.