North Carolina AIDS Action Network
Nonprofit profile at a glance
- EIN
- 320323779
- IRS 990 coverage
- 2016–2024
- Forms available
- Form 990 2024, Form 990-EZ 2015
- Location
- Durham, NC, USA
- Phone
- 9197245434
- Rating
- 74
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Health
Reported finances
- Revenue
- $264,894
- Expenses
- $528,503
- Assets
- $224,303
- Liabilities
- $365
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
10 people listed
Highest reported compensation
- Veleria Levy (Executive Dir.): $120,750 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The NCAAN improves the lives of people living with HIV/AIDS and affected communities through outreach and public education, policy advocacy and community-building to increase visibility and mutual support of people living with HIV/AIDS throughout our state.
What it reported doing in 2024
Our programs build capacity of the commmunities most affected by HIV and hepatitis to be effective and involved advocates for change. Through community education and outreach events targeting people living with HIV and those at disproportionate risk for HIV, we've built a statewide network with over 13,500 active Action Team members who have advocated for resonsible HIV policies and educated the public over the last 10 years. All of our work prioritizes engagement with the communities most impated by HIV, including gay & bi men, communities of color, especially gay/bi/same gender loving black/African-American men, and the trans community. The NCAAN has led successful advocy efforts to remove income restrictions for the premium assistance program of the NC HIV Medication Assistance Program (HMAP), a legislative campaign to segure designated state funding for Hepatitis testing and linkage to the cure, and various other accomplishments.
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 96% 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. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 97
- Transparency & Controls: 93
- Accountability: 10
- Sustainability: 15
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 100%; rating input score 100
- Program expense ratio: 98.2%; rating input score 98
- Fundraising efficiency: $48.58 raised per $1 spent on fundraising; rating input score 76; 76th percentile among comparable filings
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: 100%; rating input score 100; 80th percentile among comparable filings
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 0%; rating input score 0; 7th percentile among comparable filings
- Governance controls: 2 of 8 controls in place; rating input score 25
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: NotApplicable
- Other executive compensation review process: Pass
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Fail
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -99.5%; rating input score 2; 2nd percentile among comparable filings
- Total-asset coverage ratio: 0.42; rating input score 21; 21st percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 55; 55th percentile among comparable filings
- Officer compensation ratio: 22.8%; rating input score 16; 16th percentile among comparable filings
Growth
- Program expense growth: 12.9% per year; rating input score 100; 75th percentile among comparable filings
- Revenue growth: 8.5% per year; rating input score 100; 67th percentile among comparable filings
- Asset growth: 17.7% per year; rating input score 100; 82nd percentile among comparable filings
Details
- Where the money goes: 100% of revenue deployed · 98.2% of spending went to programs
- Governance: 0 of 10 board members independent · 2 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $519K in reported program spending
- Leadership: top reported pay $121K · 10 people listed
- Consistency: 24 of 25 current checks pass · 1 finding to review
- Schedules: 4 filed schedules · includes grants
- Filing history: 8 filing years from 2016 to 2024
- Contacts: How to reach this organization
- Money network: 2 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 — Accountability: Independent voting board scored 0/100.
- High — Accountability: Governance controls: 5 of 7 not reported.
- High — Sustainability: Operating margin scored 2/100.
- High — Sustainability: Total-asset coverage ratio scored 21/100.
- Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
- High — Sustainability: Officer compensation ratio scored 16/100.
- Review — Sustainability: Liabilities to assets ratio scored 55/100.