International Assn of Physicians in AIDS Care

Nonprofit profile at a glance

EIN
364003367
IRS 990 coverage
2020–2021
Forms available
Form 990 2021
Location
Washington, DC, USA
Rating
86
Verdict
STRONG
Rating confidence
Moderate
Sector
AIDS Research

Reported finances

Revenue
$6,571,573
Expenses
$6,384,646
Assets
$1,176,758
Liabilities
$527,104

Source: IRS Form 990. Selected filing: tax year 2021. Amounts in USD.

Leadership & pay

7 people listed

Executive titles in this filing

  • BERTRAND AUDOIN (VICE PRESIDENT STRATEGIC PRTN)
  • MICHELLE DOWELL-VEST (VICE PRESIDENT FINANACE AND A)

Highest reported compensation

  • JOSE M ZUNIGA (PRESIDENTCEO): $125,000 total reported compensation
  • BERTRAND AUDOIN (VICE PRESIDENT STRATEGIC PRTN): $108,000 total reported compensation
  • MICHELLE DOWELL-VEST (VICE PRESIDENT FINANACE AND A): $105,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2021. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Improve access to and the quality of prevention, care, treatment, and support services delivered to people living with and affected by HIV and comorbid diseases

What it reported doing in 2021

The organizations mission is to expand access and to improve the quality of prevention, care, and treatment services provided to people affected by and living with HIV and its comorbid conditions

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 77% for direct work, and 23% for grants.

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: 94
  • Transparency & Controls: 77
  • Accountability: 95
  • Sustainability: 25
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 95.2%; rating input score 95
  • Program expense ratio: 98%; rating input score 98
  • Fundraising efficiency: $50.55 raised per $1 spent on fundraising; rating input score 77; 77th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: 1 of 8 controls in place; rating input score 12
    • Claims monitoring procedures: Pass
    • Requires narrative reports: Limited
    • Conducts field audits: Limited
    • May suspend future funding: Limited
    • Requires financial reports: Limited
    • Conducts site visits: Limited
    • Requires grant agreements: Limited
    • May require repayment: Limited
  • Grant itemization coverage: 100%; rating input score 100; 71st percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 8 of 9 controls in place; rating input score 89
    • 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: Missing
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 2.8%; rating input score 32; 32nd percentile among comparable filings
  • Total-asset coverage ratio: 0.18; rating input score 4; 4th percentile among comparable filings
  • Liabilities to assets ratio: 0.45; rating input score 24; 24th percentile among comparable filings
  • Officer compensation ratio: 5.3%; rating input score 48; 48th percentile among comparable filings

Growth

  • Program expense growth: 12.4% per year; rating input score 100; 77th percentile among comparable filings
  • Revenue growth: 7% per year; rating input score 100; 59th percentile among comparable filings
  • Asset growth: 28% per year; rating input score 100; 91st percentile among comparable filings

Details

  • Where the money goes: 95.2% of revenue deployed · 98% of spending went to programs
  • Governance: 6 of 6 board members independent · 8 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $6.3M in reported program spending
  • Leadership: top reported pay $125K · 7 people listed
  • Consistency: 34 of 34 current checks pass
  • Schedules: 7 filed schedules · includes major donors, foreign activity, and grants
  • Filing history: 2 filing years from 2020 to 2021
  • Contacts: How to reach this organization
  • Money network: 9 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.

  • Moderate — Sustainability: Operating margin scored 32/100.
  • High — Sustainability: Total-asset coverage ratio scored 4/100.
  • High — Sustainability: Liabilities to assets ratio scored 24/100.
  • Moderate — Sustainability: Officer compensation ratio scored 48/100.