Massachusetts Asian AIDS Prevention Project Inc

Nonprofit profile at a glance

EIN
043294008
IRS 990 coverage
2009–2019
Forms available
Form 990 2019
Location
Boston, MA, USA
Phone
6172094599
Rating
80
Verdict
STRONG
Rating confidence
Moderate
Sector
LGBT Centers

Official website

Reported finances

Revenue
$107,473
Expenses
$125,468
Assets
$12,994
Liabilities
$52,885

Source: IRS Form 990. Selected filing: tax year 2019. Amounts in USD.

Leadership & pay

5 people listed

Executive titles in this filing

  • MELISSA A WONG (PRESIDENT/CHAIR/TREASURER)

People named in this filing

  • MELISSA A WONG (PRESIDENT/CHAIR/TREASURER)
  • ELISA CHOI (DIRECTOR)
  • DEBORAH LEE (CLERK)

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

Source: IRS Form 990. Selected filing: tax year 2019. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Map is a health and HIV/AIDS education, prevention and training organization. Map's mission is to improve health and access to care in asian communities, particularly relating to health disparities, HIV/AIDS, hepatitis b&c and sexual health. Map links Massachusetts asians to health by offering free, confidential, and easy-to-access health and education, HIV prevention and harm reduction services. These include culturally and linguistically appropriate outreach, risk assessments, prevention education, individual and group risk reduction sessions, HIV counseling & testing, youth development, referrals, and capacity building assistance.

What it reported doing in 2019

Prevention and education - the prevention and education division targets api men, women and youth (including people with low incomes and people with limited english proficiency) in the greater boston area through street, club and internet outreach, one-on-one education and special community-building events. The agency offers prevention strategies, health education workshops, peer leadership programs, counseling and health care referrals.

Operating model

Revenue model
Donor-supported. 100% 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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 88
  • Transparency & Controls: 92
  • Accountability: 82
  • Sustainability: 18
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 97.9%; rating input score 98
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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: 4 of 7 controls in place; rating input score 57
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -16.7%; rating input score 17; 17th percentile among comparable filings
  • Total-asset coverage ratio: 0.1; rating input score 6; 6th percentile among comparable filings
  • Liabilities to assets ratio: 4.07; rating input score 1; 1st percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 71; 71st percentile among comparable filings

Growth

  • Program expense growth: -8.3% per year; rating input score 0; 16th percentile among comparable filings
  • Revenue growth: -14.1% per year; rating input score 0; 6th percentile among comparable filings
  • Asset growth: -24.4% per year; rating input score 0; 3rd percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 97.9% of spending went to programs
  • Governance: 5 of 5 board members independent · 4 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $123K in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 19 of 19 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 10 filing years from 2009 to 2019
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.

Key Signals

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

  • Review — Accountability: Governance controls: 2 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 17/100.
  • High — Sustainability: Total-asset coverage ratio scored 6/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 1/100.