Montgomery AIDS Outreach Inc

Nonprofit profile at a glance

EIN
630959628
IRS 990 coverage
2010–2015
Forms available
Form 990 2015
Location
Montgomery, AL, USA
Phone
3342803349
Rating
79
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Health - General and Rehabilitative N.E.C.

Official website

Reported finances

Revenue
$13,909,558
Expenses
$12,058,568
Assets
$4,005,153
Liabilities
$1,317,563

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

Leadership & pay

21 people listed

Executive titles in this filing

  • MICHAEL MURPHREE (Chief Executive Officer)

Highest reported compensation

  • DR PRASHANTH BHAT (Physician): $168,845 total reported compensation
  • DR CARLOS REYES-SACIN (Physician): $160,066 total reported compensation
  • DR LAURIE DILL (Medical Director): $86,666 total reported compensation

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

Overview

Mission

MAO provides community prevention education, quality services and compassionate care to those infected and/or affected by HIV/ AIDS. Services provided include: social services, medical treatment, medication assistance, pharmacy services and consultations, mental health counseling, patient education, prevention education, HIV testing, food bank services and interpretation services (Spanish to English) and hearing impaired.

What it reported doing in 2015

SOCIAL & SUPPORTIVE SERVICES - Quality services and compassionate care to those infected and affected by HIV/AIDS including assistance by licensed social workers, interpretation services (Spanish to English and the hearing impaired), mental health counseling, housing referrals and food assistance programs helping over 1,600 individuals.

Operating model

Revenue model
Other-operating. 80% of the money available for current operations came from other operating 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

SUPPORTED - 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 total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 81
  • Transparency & Controls: 73
  • Accountability: 86
  • Sustainability: 54
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 76.1%; rating input score 76
  • Program expense ratio: 87.8%; rating input score 88
  • Fundraising efficiency: $66.3 raised per $1 spent on fundraising; rating input score 82; 82nd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 94.4%; rating input score 94; 21st percentile among comparable filings
  • Pay-setting controls: 3 of 6 controls in place; rating input score 50
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Pass
    • Written employment contract: Pass
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 69th percentile among comparable filings
  • Governance controls: 6 of 9 controls in place; rating input score 67
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 13.3%; rating input score 82; 82nd percentile among comparable filings
  • Total-asset coverage ratio: 0.33; rating input score 13; 13th percentile among comparable filings
  • Liabilities to assets ratio: 0.33; rating input score 52; 52nd percentile among comparable filings
  • Officer compensation ratio: 4.1%; rating input score 47; 47th percentile among comparable filings

Growth

  • Program expense growth: 25.1% per year; rating input score 100; 93rd percentile among comparable filings
  • Revenue growth: 33.4% per year; rating input score 100; 96th percentile among comparable filings
  • Asset growth: 25.9% per year; rating input score 100; 94th percentile among comparable filings

Details

  • Where the money goes: 76.1% of revenue deployed · 87.8% of spending went to programs
  • Governance: 17 of 17 board members independent · 6 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $10.6M in reported program spending
  • Leadership: top reported pay $169K · 21 people listed · 3 of 6 pay-setting controls reported
  • Consistency: 44 of 45 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes executive pay
  • Filing history: 6 filing years from 2010 to 2015
  • Contacts: How to reach this organization
  • Money network: 4 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.

  • Review — Accountability: Governance controls: 3 of 9 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 13/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Moderate — Sustainability: Officer compensation ratio scored 47/100.
  • Review — Sustainability: Liabilities to assets ratio scored 52/100.