HELP HIV and Education Law Project Inc

Nonprofit profile at a glance

EIN
650528634
IRS 990-EZ coverage
2012–2015
Forms available
Form 990-EZ 2015
Location
Miami Beach, FL, USA
Phone
3055348400
Rating
87
Verdict
STRONG
Rating confidence
Moderate
Sector
AIDS

Reported finances

Revenue
$21,388
Expenses
$17,745
Assets
$5,695
Liabilities
$391

Source: IRS Form 990-EZ. Selected filing: tax year 2015. Amounts in USD.

Leadership & pay

3 people listed

People named in this filing

  • CARYN LUBETSKY (Exec Director)
  • ERICA J WHITTLER (SR Attorney)
  • HILDA CENECHARIES (Deputy Director)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990-EZ. Selected filing: tax year 2015. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Legal services and education

What it reported doing in 2015

Provided legal services and education to individuals and families who are HIV+ or have AIDS in matters of public benefits, discrimination, estate planning, housing issues and debt collection

Operating model

Revenue model
Donor-supported. 71% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 99% 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. Program spending has declined or grown slowly and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 88
  • Transparency & Controls: 100
  • Sustainability: 44
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 81.8%; rating input score 82
  • Program expense ratio: 98.6%; rating input score 99

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100

Sustainability

  • Operating margin: 17%; rating input score 73; 73rd percentile among comparable filings
  • Total-asset coverage ratio: 0.32; rating input score 22; 22nd percentile among comparable filings
  • Liabilities to assets ratio: 0.07; rating input score 27; 27th percentile among comparable filings
  • Officer compensation ratio: 52.3%; rating input score 2; 2nd percentile among comparable filings

Growth

  • Program expense growth: -50.7% per year; rating input score 0; 9th percentile among comparable filings
  • Revenue growth: -33.5% per year; rating input score 0; 11th percentile among comparable filings
  • Asset growth: 19.9% per year; rating input score 100; 83rd percentile among comparable filings

Details

  • Where the money goes: 81.8% of revenue deployed · 98.6% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $17K in reported program spending
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 8 of 8 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 4 filing years from 2012 to 2015
  • 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 — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 22/100.
  • High — Sustainability: Officer compensation ratio scored 2/100.
  • High — Sustainability: Liabilities to assets ratio scored 27/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.