Harlem United Community AIDS Center Inc

Nonprofit profile at a glance

EIN
133461695
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
New York, NY, USA
Phone
2128032850
Rating
81
Verdict
STRONG
Rating confidence
Moderate
Sector
Health

Official website

Reported finances

Revenue
$33,655,576
Expenses
$33,223,777
Assets
$44,936,325
Liabilities
$47,531,648

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

11 people listed

Executive titles in this filing

  • JACQUELYN KILMER (CHIEF EXECUTIVE OFFICER)
  • EARL COX (VICE PRESIDENT)
  • LAURA GRUND (OUTGOING SENIOR VICE PRESIDENT)

Highest reported compensation

  • TAMISHA MCPHERSON (CHIEF EXTERNAL AFFAIRS & DEVELOPMENT OFFICER): $350,034 total reported compensation
  • JACQUELYN KILMER (CHIEF EXECUTIVE OFFICER): $340,737 total reported compensation
  • KEVIN RENTE (CHIEF STRATEGY & PROGRAM ADMINISTRATOR): $244,566 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Harlem united provides healthcare, supportive housing and prevention services to persons living with or at risk for AIDS or HIV related illnesses and other chronic conditions.

What it reported doing in 2024

Prevention: provides evidence-based HIV, hepatitis and sti prevention interventions, patient navigation services, education and access to prep, comprehensive risk-reduction counseling, confidential free HIV, sti, hepatitis b and c testing, harm reduction services for people who use drugs and alcohol, including overdose prevention services,, syringe exchange services and drug use education.

Operating model

Revenue model
Grant-funded. 72% of the money available for current operations came from government grants.
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. Expenses are high relative to revenue and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 73
  • Transparency & Controls: 90
  • Accountability: 88
  • Sustainability: 39
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 81.7%; rating input score 82
  • Program expense ratio: 82.8%; rating input score 83
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: 4 of 6 controls in place; rating input score 67
    • Compensation committee: Pass
    • Independent consultant: Missing
    • Other Form 990s reviewed: Pass
    • Written employment contract: Missing
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Yes; rating input score 100

Accountability

  • Independent voting board: 80%; rating input score 80; 16th percentile among comparable filings
  • Governance controls: 9 of 9 controls in place; rating input score 100
    • 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: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 1.3%; rating input score 39; 39th percentile among comparable filings
  • Total-asset coverage ratio: 1.35; rating input score 47; 47th percentile among comparable filings
  • Liabilities to assets ratio: 1.06; rating input score 5; 5th percentile among comparable filings
  • Officer compensation ratio: 4.4%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: 3.1% per year; rating input score 100; 27th percentile among comparable filings
  • Revenue growth: 2.4% per year; rating input score 100; 21st percentile among comparable filings
  • Asset growth: 12.5% per year; rating input score 100; 74th percentile among comparable filings

Details

  • Where the money goes: 81.7% of revenue deployed · 82.8% of spending went to programs
  • Governance: 4 of 5 board members independent · 9 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $27.5M in reported program spending
  • Leadership: top reported pay $350K · 11 people listed · 4 of 6 pay-setting controls reported
  • Highest-paid contractors: 3 contractors listed · $2.4M reported
  • Consistency: 36 of 36 current checks pass
  • Schedules: 7 filed schedules · includes major donors, executive pay, and related organizations
  • Filing history: 16 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 6 filed money-flow records
  • Related organizations: 6 filed related-organization links
  • 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 — Sustainability: Operating margin scored 39/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 47/100.
  • High — Sustainability: Liabilities to assets ratio scored 5/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.