Oklahoma AIDS Care Fund Inc

Nonprofit profile at a glance

EIN
731405982
IRS 990 coverage
2010–2019
Forms available
Form 990 2019
Location
Oklahoma City, OK, USA
Phone
4053486600
Rating
52
Verdict
MIXED
Rating confidence
Moderate
Sector
Health

Reported finances

Revenue
$174,254
Expenses
$225,327
Assets
$0
Liabilities
$0

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

Leadership & pay

16 people listed

Executive titles in this filing

  • Adam Edwards (Vice President)
  • Whitney Moss (President)

Highest reported compensation

  • Lauren Sullivan (Executive Dir.): $80,350 total reported compensation

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

Overview

Mission

The Oklahoma AIDS Care Fund is a fundraising and advocacy organization dedicated to providing financial support and resources to HIV/AIDS service providers in the state of Oklahoma. Our goal is to reduce new infections, stigma, and health disparities while increasing access to care and collaboration of services.

What it reported doing in 2019

OACF supports its HIV service partners by ensuring they have the resources and tools needed to reach their goals. During the year grants totaling $100,000 were awarded to 10 tax exempt organizations for education and prevention programs directed toward HIV/AIDS and for direct services for individuals with HIV/AIDS. Also, grants totaling $6,181 were expended to pay for rent, utilities, medical and other emergency expenses for individuals and families with HIV/AIDS.As advocates we work to educate our elected officials on the struggles people living with HIV and AIDS face and work toward strengthening their rights. We strive to ensure positive policy changes and legislation while improving health outcomes and access to care.OACF is currently leading the effort to update the statewide HIV Prevention and Care Plan to set outcome measurement goals that will exceed national standards of 90% of those living with HIV are diagnosed, 90% of those diagnosed are in treatment, and 90% of those in treatment have reached viral suppression and therefore no longer able to transmit the disease.Oklahoma has experienced an HIV epidemic for more than 30 years, yet we are still one of ten southern states with the highest rates of new HIV diagnosis. In 2016, the latest year for which data is available, Oklahoma had 295 newly diagnosed cases of HIV. Of those, 25.1% were identified as late testers, meaning they received an AIDS diagnosis within three months of the initial diagnosis. By age, 20-29 year olds had the highest diagnosis rate in the state at 21.6 cases per 100,000 people. Both of these statistics highlight the need for increased and appropriate HIV education in schools and for the general public. In addition, nearly 100 HIV+ individuals passed away. Ten of these deaths occurred within one year of their HIV diagnosis. Of the 5,756 individuals living with HIV in Oklahoma, 47% are under the age of 30.

Operating model

Revenue model
Donor-supported. 99% 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

MIXED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 32
  • Transparency & Controls: 75
  • Accountability: 84
  • Sustainability: 6
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 39.5%; rating input score 40
  • Program expense ratio: 30%; rating input score 30
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 83.3%; rating input score 83; 1st percentile among comparable filings
  • Pay-setting controls: Limited
  • 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: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -29.3%; rating input score 10; 10th percentile among comparable filings
  • Total-asset coverage ratio: 0; rating input score 1; 1st percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 35.7%; rating input score 8; 8th percentile among comparable filings

Growth

  • Program expense growth: -64.3% per year; rating input score 0; 1st percentile among comparable filings
  • Revenue growth: -20.1% per year; rating input score 0; 4th percentile among comparable filings
  • Asset growth: -16.2% per year; rating input score 0; 5th percentile among comparable filings

Details

  • Where the money goes: 39.5% of revenue deployed · 30% of spending went to programs
  • Governance: 15 of 15 board members independent · 5 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $68K in reported program spending
  • Leadership: top reported pay $80K · 16 people listed
  • Consistency: 23 of 24 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules
  • Filing history: 6 filing years from 2010 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 40/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 30/100.
  • Review — Accountability: Governance controls: 3 of 8 not reported.
  • High — Sustainability: Operating margin scored 10/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 1/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 8/100.