Community Research Initiative on AIDS Inc

Nonprofit profile at a glance

EIN
133632234
IRS 990 coverage
2014–2014
Forms available
Form 990 2014
Location
New York, NY, USA
Phone
2129243934
Rating
70
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Health

Official website

Reported finances

Revenue
$2,089,430
Expenses
$2,741,109
Assets
$1,001,878
Liabilities
$552,692

Source: IRS Form 990. Selected filing: tax year 2014. Amounts in USD.

Leadership & pay

16 people listed

Executive titles in this filing

  • STEWART SHINING (PRESIDENT)
  • ISABEL RATTAZZI (VICE PRESIDENT)
  • BENJAMIN BASHEIN (DEPUTY EXECUTIVE DIRECTOR)

Highest reported compensation

  • ROBERT J HUGHES (DIRECTOR OF FINANCE): $153,839 total reported compensation
  • BENJAMIN BASHEIN (DEPUTY EXECUTIVE DIRECTOR): $145,464 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2014. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Through research, education and advocacy, acria improves lives and transforms communities to achieve a world without HIV.

What it reported doing in 2014

Clinical trials research - acria conducts clinical trials of promising new therapies for HIV and related illnesses and for the treatment of the side effects of HIV medications. Since acria's founding in 1991, the organization has participated in trials of over 100 drugs, more than a dozen of which have been approved by the fda. During the period july 1, 2014 through june 30, 2014, acria took part in five clinical trials completing three during the year.applied and transitional research - applied and translational research at acria centers largely around issues of HIV and aging, an area in which the organization has earned a national reputation as a leader and resource. During fy15, among other things, acria's researchers studied the service needs and the treatment of depression in HIV-positive older adults, presented at major conferences and collaborated with researchers in this country and abroad on HIV and aging issues.

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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 70
  • Transparency & Controls: 79
  • Accountability: 91
  • Sustainability: 12
  • Growth: NotEnoughData

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 84.1%; rating input score 84
  • Program expense ratio: 64.1%; rating input score 64
  • Fundraising efficiency: $4.32 raised per $1 spent on fundraising; rating input score 17; 17th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: 3 of 6 controls in place; rating input score 50
    • Compensation committee: Pass
    • Independent consultant: Missing
    • Other Form 990s reviewed: Pass
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • 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; 65th percentile among comparable filings
  • Governance controls: 7 of 9 controls in place; rating input score 78
    • 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: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -31.2%; rating input score 3; 3rd percentile among comparable filings
  • Total-asset coverage ratio: 0.37; rating input score 17; 17th percentile among comparable filings
  • Liabilities to assets ratio: 0.55; rating input score 25; 25th percentile among comparable filings
  • Officer compensation ratio: 10.9%; rating input score 20; 20th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: Limited
  • Asset growth: Limited

Details

  • Where the money goes: 84.1% of revenue deployed · 64.1% of spending went to programs
  • Governance: 14 of 14 board members independent · 7 of 9 filing controls reported
  • Programs: 2 filed program accomplishments · $1.8M in reported program spending
  • Leadership: top reported pay $154K · 16 people listed · 3 of 6 pay-setting controls reported
  • Consistency: 32 of 32 current checks pass
  • Schedules: 8 filed schedules · includes major donors and executive pay
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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: Fundraising efficiency scored 17/100.
  • High — Sustainability: Operating margin scored 3/100.
  • High — Sustainability: Total-asset coverage ratio scored 17/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Sustainability: Officer compensation ratio scored 20/100.
  • High — Sustainability: Liabilities to assets ratio scored 25/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.