Central City AIDS Network Inc

Nonprofit profile at a glance

EIN
581897271
IRS 990 coverage
2010–2010
Forms available
Form 990 2010
Location
Macon, GA, USA
Phone
4787508080
Rating confidence
Limited
Sector
Health

Reported finances

Revenue
$884,738
Expenses
$836,315
Assets
$1,089,977
Liabilities
$156,038

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

Leadership & pay

2 people listed

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

Overview

Mission

To assist individuals with AIDS

What it reported doing in 2010

AIDS assistance and direct support of 220+ individuals assistance consits of housing, sustenance, medical treatment & counseling, nutritional needs

Operating model

Revenue model
Grant-funded. 81% 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.

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: 81
  • Accountability: 72
  • Sustainability: 57
  • Growth: NotEnoughData

Detailed rating inputs

Financial Efficiency

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

Transparency & Controls

  • Consistency checks: 81.8%; rating input score 82; 0th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 79.9%; rating input score 80; 29th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 93.3%; rating input score 93; 26th percentile among comparable filings
  • Governance controls: 3 of 9 controls in place; rating input score 43
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Limited
    • Other executive compensation review process: Limited
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 5.5%; rating input score 61; 61st percentile among comparable filings
  • Total-asset coverage ratio: 1.3; rating input score 53; 53rd percentile among comparable filings
  • Liabilities to assets ratio: 0.14; rating input score 50; 50th percentile among comparable filings
  • Officer compensation ratio: 4.6%; rating input score 61; 61st 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: 14 of 15 board members independent · 3 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $682K in reported program spending
  • Leadership: top reported pay $39K · 2 people listed
  • Consistency: 24 of 26 current checks pass · 2 findings to review
  • Schedules: 5 filed schedules · includes 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • Moderate — Accountability: Governance controls: 4 of 7 not reported.
  • 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.
  • Review — Sustainability: Total-asset coverage ratio scored 53/100.
  • Review — Sustainability: Liabilities to assets ratio scored 50/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.