Comprehensive AIDS Program of Palm Beach County Inc

Nonprofit profile at a glance

EIN
592582229
IRS 990 coverage
2011–2013
Forms available
Form 990 2013
Location
West Palm Beach, FL, USA
Phone
5614729160
Rating
73
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Health

Official website

Reported finances

Revenue
$5,178,372
Expenses
$4,866,490
Assets
$0
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2013. Amounts in USD.

Leadership & pay

14 people listed

Executive titles in this filing

  • Maria E Vazquez (President)
  • John A Foley Esq (Vice President)
  • Yolette Bonnet (Chief Executive Officer)

Highest reported compensation

  • Yolette Bonnet (Chief Executive Officer): $178,620 total reported compensation
  • Dr Katina Bonaparte (Medical Director): $150,270 total reported compensation
  • Rik Pavlescak (Chief Program Officer): $143,972 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2013. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide and promote education, advocacy and compassion to individuals and families infected by HIV and AIDS in Palm Beach County, Florida.

What it reported doing in 2013

Provide substance abuse screening, evaluation and referral services to over 2,000 clients. Additional HIV prevention activities include street and community outreach, educational sessions, health fairs and activities designed to reduce the transmission of HIV in Palm Beach County and reach over 10,000 of individuals annually.

Operating model

Revenue model
Grant-funded. 96% of the money available for current operations came from government grants.
Distribution model
Hybrid. The nonprofit split its reported program spending across 78% for direct work, and 22% for grants.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Revenue has declined or grown slowly and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 76
  • Transparency & Controls: 77
  • Accountability: 91
  • Sustainability: 33
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 83.8%; rating input score 84
  • Program expense ratio: 89.2%; rating input score 89
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: 2 of 6 controls in place; rating input score 33
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 70th percentile among comparable filings
  • Major donor itemization: Limited
  • 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: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 6%; rating input score 62; 62nd percentile among comparable filings
  • Total-asset coverage ratio: 0; rating input score 0; 0th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 6.3%; rating input score 36; 36th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: -4% per year; rating input score 0; 17th percentile among comparable filings
  • Asset growth: -74% per year; rating input score 0; 0th percentile among comparable filings

Details

  • Where the money goes: 83.8% of revenue deployed · 89.2% of spending went to programs
  • Governance: 5 of 5 board members independent · 7 of 9 filing controls reported
  • Programs: 2 filed program accomplishments · $4.3M in reported program spending
  • Leadership: top reported pay $179K · 14 people listed · 2 of 6 pay-setting controls reported
  • Consistency: 29 of 29 current checks pass
  • Schedules: 8 filed schedules · includes grants and executive pay
  • Filing history: 3 filing years from 2011 to 2013
  • Contacts: How to reach this organization
  • Money network: 4 filed money-flow records
  • Related organizations: 1 filed related-organization link
  • 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.

  • High — Growth: Revenue growth scored 0/100.
  • Review — Accountability: Governance controls: 2 of 9 not reported.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 0/100.
  • Moderate — Sustainability: Officer compensation ratio scored 36/100.