Naesm Inc

Nonprofit profile at a glance

EIN
581986941
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
Atlanta, GA, USA
Phone
4046918880
Rating
74
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
AIDS

Official website

Reported finances

Revenue
$4,553,728
Expenses
$4,836,992
Assets
$1,594,497
Liabilities
$861,343

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

Leadership & pay

9 people listed

Executive titles in this filing

  • DR ALVAN QUAMINA (EXECUTIVE DIRECTOR)

Highest reported compensation

  • DR ALVAN QUAMINA (EXECUTIVE DIRECTOR): $181,081 total reported compensation
  • WAYNE WOODSON (KEY EMPLOYEE): $103,217 total reported compensation
  • ALEX ZOHORE (CHIEF FINANCIAL OFFICER): $102,157 total reported compensation

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

Overview

Mission

NAESMs mission is to provide local and national leadership addressing the health and wellness issues confronted by Black gay men through advocacy, services and education. for BMSM: VOICES/VOCES and Healthy Relationships; Support groups for HIV+ individuals, young BMSM, and transgenders persons; Mentoring for recently seroconverted HIV + individuals; Houding services for HIV+ individuals: rental and utility assistance, permanent housing; Transportation and food assistance for HIV+individuals; and Case management: assisting with professional development job search, housing, educational assistance, and other resources.

What it reported doing in 2024

NAESM provides the following services: HIV testing, education, and linkage to care and PrEP; STI screening and treatment; Leadership and capacity building for young BMSM; Mental health and substance abuse counseling; Pre-exposure prophylaxis (PrEP) counseling and treatment; CDC funded efficacy-based community -level interventions for BMSM: VOICES/VOCES and Healthy Relationships; Support groups for HIV+ individuals, young BMSM, and transgenders persons; Mentoring for recently seroconverted HIV + individuals; Houding services for HIV+ individuals: rental and utility assistance, permanent housing; Transportation and food assistance for HIV+ individuals; and Case management: assisting with professional development, job search, housing, educational assistance, and other resources.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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 most voting board members are independent. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 78
  • Transparency & Controls: 59
  • Accountability: 95
  • Sustainability: 18
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 90.4%; rating input score 90
  • Program expense ratio: 85.1%; rating input score 85
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 10th percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • 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; 63rd percentile among comparable filings
  • Governance controls: 8 of 9 controls in place; rating input score 89
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • 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: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -6.2%; rating input score 18; 18th percentile among comparable filings
  • Total-asset coverage ratio: 0.33; rating input score 11; 11th percentile among comparable filings
  • Liabilities to assets ratio: 0.54; rating input score 19; 19th percentile among comparable filings
  • Officer compensation ratio: 8%; rating input score 37; 37th percentile among comparable filings

Growth

  • Program expense growth: 37.2% per year; rating input score 100; 95th percentile among comparable filings
  • Revenue growth: 9.6% per year; rating input score 100; 67th percentile among comparable filings
  • Asset growth: 6.7% per year; rating input score 100; 43rd percentile among comparable filings

Details

  • Where the money goes: 90.4% of revenue deployed · 85.1% of spending went to programs
  • Governance: 6 of 6 board members independent · 8 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $4.1M in reported program spending
  • Leadership: top reported pay $181K · 9 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 26 of 27 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes executive pay
  • Filing history: 7 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 5 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.

Key Signals

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

  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • High — Sustainability: Operating margin scored 18/100.
  • High — Sustainability: Total-asset coverage ratio scored 11/100.
  • Review — Accountability: Governance controls: Whistleblower policy not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 19/100.
  • Moderate — Sustainability: Officer compensation ratio scored 37/100.