Birmingham AIDS Outreach Inc

Nonprofit profile at a glance

EIN
630948495
IRS 990 coverage
2010–2023
Forms available
Form 990 2023
Location
Birmingham, AL, USA
Phone
2053224197
Rating
87
Verdict
STRONG
Rating confidence
Moderate
Sector
Health

Official website

Reported finances

Revenue
$14,836,769
Expenses
$13,693,507
Assets
$3,318,525
Liabilities
$902,809

Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

22 people listed

Executive titles in this filing

  • Dr Karen Musgrove (CEO)

Highest reported compensation

  • Dr Karen Musgrove (CEO): $136,252 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To enhance the quality of life for people living with HIV/AIDS, at risk, affected individuals, and the lgbtq community through outreach, age-appropriate prevention education, and supportive services

What it reported doing in 2023

Providing counseling and delivery of essential services to indivudal clients who are affected with HIV/AIDS.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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: 87
  • Transparency & Controls: 92
  • Accountability: 84
  • Sustainability: 48
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 85.9%; rating input score 86
  • Program expense ratio: 93%; rating input score 93
  • Fundraising efficiency: $57.97 raised per $1 spent on fundraising; rating input score 78; 78th 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; 66th percentile among comparable filings
  • Governance controls: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 7.7%; rating input score 64; 64th percentile among comparable filings
  • Total-asset coverage ratio: 0.24; rating input score 5; 5th percentile among comparable filings
  • Liabilities to assets ratio: 0.27; rating input score 51; 51st percentile among comparable filings
  • Officer compensation ratio: 1%; rating input score 85; 85th percentile among comparable filings

Growth

  • Program expense growth: 21.6% per year; rating input score 100; 91st percentile among comparable filings
  • Revenue growth: 20.6% per year; rating input score 100; 92nd percentile among comparable filings
  • Asset growth: 15.1% per year; rating input score 100; 80th percentile among comparable filings

Details

  • Where the money goes: 85.9% of revenue deployed · 93% of spending went to programs
  • Governance: 20 of 20 board members independent · 5 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $12.7M in reported program spending
  • Leadership: top reported pay $136K · 22 people listed
  • Consistency: 27 of 27 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 14 filing years from 2010 to 2023
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: Filed and resolved organization relationships.
  • 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.

  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 5/100.
  • Review — Sustainability: Liabilities to assets ratio scored 51/100.