Childrens AIDS Fund International
Nonprofit profile at a glance
- EIN
- 541436973
- IRS 990 coverage
- 2011–2024
- Forms available
- Form 990 2024, Form 990-EZ 2023
- Location
- Herndon, VA, USA
- Phone
- 7034331560
- Rating
- 61
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Health
Reported finances
- Revenue
- $264,447
- Expenses
- $9,568
- Assets
- $273,891
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
6 people listed
Executive titles in this filing
- Anita Smith (President)
People named in this filing
- Anita Smith (President)
- Gordon Comstock (Board of Directors)
- Frank Judson (Board of Directors)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
CAFi works to limit suffering of HIV impacted children & families. This is done through direct services (medication, counseling, psychosocial support, nutirition, school fee assistance). This family-centered approach seeks to enable HIV-impacted children and families to flourish together physically, mentally & spiritually.
What it reported doing in 2024
In 2022 and 2024, the largest US foreign assistance program to provide treatment and care for HIV+ individuals globally was in jeopardy (PEPFAR). A long-time advocate for and implementer of this funding, CAFI established web-based and virtual networks to share information with African partners on what was happening to the funding in the US, introducing them to US community and faith leaders as partners o provide advocacy for continued funding and education related to the ongoing HIV.AIDS pandemic that threatens to re-emerge without ongoing treatment. Despite much progress more work must be done to reach the tipping point to end its spread.
Operating model
- Revenue model
- Grant-funded. 93% 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
SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 46
- Transparency & Controls: 83
- Accountability: 66
- Sustainability: 93
- Growth: 0
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 3.8%; rating input score 4
- Program expense ratio: 100%; rating input score 100
- Fundraising efficiency: $1,414.16 raised per $1 spent on fundraising; rating input score 98; 98th percentile among comparable filings
Transparency & Controls
- Consistency checks: 88.9%; rating input score 89; 5th 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: 83.3%; rating input score 83; 22nd percentile among comparable filings
- Governance controls: 3 of 7 controls in place; rating input score 43
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Pass
- CEO compensation review process: NotApplicable
- 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: 96.4%; rating input score 99; 99th percentile among comparable filings
- Total-asset coverage ratio: 28.63; rating input score 97; 97th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings
Growth
- Program expense growth: -16.6% per year; rating input score 0; 7th percentile among comparable filings
- Revenue growth: -24.2% per year; rating input score 0; 2nd percentile among comparable filings
- Asset growth: -21.2% per year; rating input score 0; 3rd percentile among comparable filings
Details
- Where the money goes: 3.8% of revenue deployed · 100% of spending went to programs
- Governance: 5 of 6 board members independent · 3 of 7 filing controls reported
- Programs: 3 filed program accomplishments · $5K in reported program spending
- Leadership: top reported pay $0 · 6 people listed
- Consistency: 13 of 15 current checks pass · 2 findings to review
- Schedules: 3 filed schedules · includes major donors
- Filing history: 11 filing years from 2011 to 2024
- 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.
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 — Financial Efficiency: Mission deployment rate scored 4/100.
- Moderate — Accountability: Governance controls: 3 of 6 not reported.
- High — Growth: Program expense growth scored 0/100.
- High — Growth: Revenue growth scored 0/100.
- Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Series program expenses within total did not reconcile in the filed values.
- High — Growth: Asset growth scored 0/100.
- High — Grant Readiness: Federal audit findings: this organization reported findings in its latest federal Single Audit.