Foundation for the AIDS Monument

Nonprofit profile at a glance

EIN
462791464
IRS 990 coverage
2014–2025
Forms available
Form 990 2025
Location
Rancho Mirage, CA, USA
Phone
3109248887
Rating
81
Verdict
STRONG
Rating confidence
Moderate
Sector
Historical Societies, Related Historical Activities

Official website

Reported finances

Revenue
$202,225
Expenses
$2,997,994
Assets
$223,656
Liabilities
$7,225

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

18 people listed

People named in this filing

  • JASON KENNEDY (TRUSTEE)
  • ROGER CARVALHIERO (TRUSTEE)
  • JEAN HOBART (TRUSTEE)

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 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Foundation will build an AIDS monument in the west hollywood park in the city of west hollywood, California to memorialize the AIDS crisis and celebrate the lives of those who have passed

What it reported doing in 2025

The foundation for a national AIDS monument is a community based not-for-profit. It has devoted the past year to raising awareness and resources and providing information about the establishment of an AIDS monument in west hollywood ca. The foundation has: l)held community events to inform, educate, and engage the public about thehistory of HIV/AIDS in los angeles and around the world. Event attendees have been encouraged to join the development for the monument; 2)developed education and awareness campaigns that have been distributed topeople around the country. The presentations explain the purpose of the monument and give readers a deeper understanding of the history of HIV/AIDS and future plans; for memorializing the epidemic through the monument and public spaces; 3)worked with the city of west hollywood to design the site and surrounding landscape around the monument; 4)continued to refine and add to the design of the monument;5)further development of content to be available online and on the monument site6)further development of the digital platform which will deliver educationaland historical content to the public; 7)recruited volunters to serve in leadership and advisory positions for the foundation; 8)held over 50 volunteer committee, board, and advisory meeting to plan all of the programmatic aspectts of the organization; and 9)worked toward the overall goal of identifying and securing the resources to build the monument and a related online tech platform

Operating model

Revenue model
Donor-supported. 96% of the money available for current operations came from contributions and gifts.
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 expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 87
  • Transparency & Controls: 92
  • Accountability: 76
  • Sustainability: 13
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 94.6%; rating input score 95
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th 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; 64th 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: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -1,382.5%; rating input score 0; 0th percentile among comparable filings
  • Total-asset coverage ratio: 0.07; rating input score 6; 6th percentile among comparable filings
  • Liabilities to assets ratio: 0.03; rating input score 31; 31st percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: 25.4% per year; rating input score 100; 87th percentile among comparable filings
  • Revenue growth: -17.5% per year; rating input score 0; 3rd percentile among comparable filings
  • Asset growth: 3.8% per year; rating input score 100; 39th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 94.6% of spending went to programs
  • Governance: 19 of 19 board members independent · 3 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $2.8M in reported program spending
  • Leadership: top reported pay $0 · 18 people listed
  • Highest-paid contractors: 1 contractor listed · $129K reported
  • Consistency: 20 of 20 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 11 filing years from 2014 to 2025
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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.

  • Moderate — Accountability: Governance controls: 3 of 6 not reported.
  • High — Sustainability: Operating margin scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 6/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 31/100.