International AIDS Society - USA

Nonprofit profile at a glance

EIN
943165056
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
San Francisco, CA, USA
Phone
4155449400
Rating
81
Verdict
STRONG
Rating confidence
Moderate

Official website

Reported finances

Revenue
$3,387,144
Expenses
$2,950,654
Assets
$4,932,215
Liabilities
$1,142,614

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

Leadership & pay

8 people listed

Executive titles in this filing

  • Donna Jacobsen (Executive Director/President)
  • Judith S Currier MD (Vice President)

Highest reported compensation

  • Donna Jacobsen (Executive Director/President): $400,971 total reported compensation
  • Kevin Bowen (Dir. of Production and CROI): $178,459 total reported compensation
  • John Batley (Director of Operations): $139,070 total reported compensation

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

Overview

Mission

The mission of the IAS-USA is to improve the prevention, treatment, care, and quality of life for people with or at risk of HIV, hepatitis, or other viral infections through high-quality, relevant, balanced, and needs-oriented education and information for practitioners and scientists who are actively involved in medical care and research.

What it reported doing in 2024

Educational Programs: IAS-USA has an extensive network of experienced and committed experts, and is recognized for high-quality, independent educational activities that focus on the state-of-the-art research around viral disease pathogenesis and clinical care. IAS-USA's programs, methods, and content evolve in response to changes in medicine, the ongoing educational needs assessment of the target audiences, and technologies. IAS-USA is accredited by the Accreditation Counsel for Continuing Medical Education (ACCME) to sponsor Continuing Medical Education (CME) for physicians.See Schedule O for additional information on Educational Programs

Operating model

Revenue model
Earned-program. 66% of the money available for current operations came from fees and other program revenue.
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. Fundraising costs are high for each dollar raised and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 81
  • Transparency & Controls: 84
  • Accountability: 88
  • Sustainability: 54
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 80.2%; rating input score 80
  • Program expense ratio: 91.1%; rating input score 91
  • Fundraising efficiency: $16.53 raised per $1 spent on fundraising; rating input score 54; 54th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 4 of 6 controls in place; rating input score 67
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Pass
    • Written employment contract: Pass
    • 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: Limited

Accountability

  • Independent voting board: 80%; rating input score 80; 14th percentile among comparable filings
  • Governance controls: 8 of 8 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: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 12.9%; rating input score 68; 68th percentile among comparable filings
  • Total-asset coverage ratio: 1.67; rating input score 56; 56th percentile among comparable filings
  • Liabilities to assets ratio: 0.23; rating input score 40; 40th percentile among comparable filings
  • Officer compensation ratio: 28.1%; rating input score 6; 6th percentile among comparable filings

Growth

  • Program expense growth: -0.8% per year; rating input score 0; 11th percentile among comparable filings
  • Revenue growth: 2.3% per year; rating input score 100; 22nd percentile among comparable filings
  • Asset growth: 2.5% per year; rating input score 100; 22nd percentile among comparable filings

Details

  • Where the money goes: 80.2% of revenue deployed · 91.1% of spending went to programs
  • Governance: 4 of 5 board members independent · 8 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $2.7M in reported program spending
  • Leadership: top reported pay $401K · 8 people listed · 4 of 6 pay-setting controls reported
  • Consistency: 32 of 32 current checks pass
  • Schedules: 5 filed schedules · includes major donors and executive pay
  • Filing history: 14 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 4 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Review — Financial Efficiency: Fundraising efficiency scored 54/100.
  • High — Growth: Program expense growth scored 0/100.
  • Review — Sustainability: Total-asset coverage ratio scored 56/100.
  • High — Sustainability: Officer compensation ratio scored 6/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 40/100.