Love Heals Inc

Nonprofit profile at a glance

EIN
133693776
IRS 990 coverage
2014–2015
Forms available
Form 990 2015
Location
New York, NY, USA
Phone
2123671363
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Developmentally Disabled Centers

Official website

Reported finances

Revenue
$371,377
Expenses
$619,144
Assets
$477,678
Liabilities
$4,089

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

Leadership & pay

12 people listed

Executive titles in this filing

  • DEBORAH LEVINE (EXECUTIVE DIRECTOR)

Highest reported compensation

  • DEBORAH LEVINE (EXECUTIVE DIRECTOR): $101,731 total reported compensation

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

Overview

Mission

Love heals, the alison gertz foundation for AIDS education empowers young people in the fight against HIV. Our HIV-positive speakers are putting a face to the epidemic and our youth empowerment programs are training a new generation of community educators and activities.

What it reported doing in 2015

Love heals operates the love heals speakers bureau, New York city's longest running HIV/AIDS speakers bureau, which employs a unique team approach to provide the basic facts on HIV/AIDS and the personal perspective of someone living with HIV. The diverse roster of trained health educators and people living with HIV conducts presentations and workshops at schools and community groups throughout the metropolitan area, and works in partnership with the department of education to provide lessons towards fulfilling the city's HIV/AIDS education mandate.

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

SUPPORTED - 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 expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 78
  • Transparency & Controls: 87
  • Accountability: 100
  • Sustainability: 22
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 61.9%; rating input score 62
  • Fundraising efficiency: $4.24 raised per $1 spent on fundraising; rating input score 19; 19th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 93.8%; rating input score 94; 25th 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; 63rd 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: -66.7%; rating input score 3; 3rd percentile among comparable filings
  • Total-asset coverage ratio: 0.77; rating input score 37; 37th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 59; 59th percentile among comparable filings
  • Officer compensation ratio: 16.4%; rating input score 25; 25th percentile among comparable filings

Growth

  • Program expense growth: -28.2% per year; rating input score 0; 8th percentile among comparable filings
  • Revenue growth: -58.4% per year; rating input score 0; 1st percentile among comparable filings
  • Asset growth: -41.5% per year; rating input score 0; 2nd percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 61.9% of spending went to programs
  • Governance: 11 of 11 board members independent · 8 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $383K in reported program spending
  • Leadership: top reported pay $102K · 12 people listed
  • Consistency: 30 of 31 current checks pass · 1 finding to review
  • Schedules: 6 filed schedules · includes major donors
  • Filing history: 2 filing years from 2014 to 2015
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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 — Financial Efficiency: Fundraising efficiency scored 19/100.
  • High — Sustainability: Operating margin scored 3/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 37/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 25/100.
  • Review — Sustainability: Liabilities to assets ratio scored 59/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.