The Elizabeth Taylor AIDS Foundation C/o Gcbm

Nonprofit profile at a glance

EIN
954349614
IRS 990 coverage
2016–2025
Forms available
Form 990 2025
Location
Los Angeles, CA, USA
Phone
3103156200
Rating
73
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Public Foundations

Official website

Reported finances

Revenue
$3,945,896
Expenses
$4,672,418
Assets
$3,734,456
Liabilities
$1,544,862

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

7 people listed

Executive titles in this filing

  • BARBARA BERKOWITZ (DIRECTOR, PRESIDENT)
  • TIMOTHY MENDELSON (DIRECTOR, VICE PRESIDENT)
  • QUINN TIVEY (DIRECTOR, VICE PRESIDENT)

Highest reported compensation

  • CATHERINE BROWN (MANAGING DIRECTOR): $368,275 total reported compensation
  • JACOB ARMAN (DIRECTOR): $148,335 total reported compensation
  • ELIZABETH WOODS (DIRECTOR): $129,003 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Etaf was established by elizabeth taylor in 1991 to provide grants to existing organizations for domestic and international programs that offer direct care services to people living with HIV and AIDS. Since its inception, etaf has concentrated on supporting marginalized communities and has expanded to also fund innovative HIV education and advocacy programs.

What it reported doing in 2025

Etaf supports organizations delivering direct care and services to people living with HIV and AIDS, often to the most marginalized populations in need.etaf provides funding for HIV prevention education programs throughout the world.etaf supports programs that continue elizabeth taylor's legacy of advocacy to advance funding for HIV and AIDS policies.etaf supports existing organizations that create new and innovative programs and techniques that help spread awareness of HIV prevention and treatment to targeted communities.to date etaf has granted to more than 675 organizations in 44 countries and 42 states in the u.s.

Operating model

Revenue model
Donor-supported. 90% of the money available for current operations came from contributions and gifts.
Distribution model
Hybrid. The nonprofit split its reported program spending across 51% for direct work, and 49% for grants.

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 the filing reports few safeguards for money sent abroad.

Rating breakdown

  • Financial Efficiency: 76
  • Transparency & Controls: 58
  • Accountability: 95
  • Sustainability: 15
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 88.7%; rating input score 89
  • Program expense ratio: 75.7%; rating input score 76
  • Fundraising efficiency: $4.51 raised per $1 spent on fundraising; rating input score 13; 13th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 93.8%; rating input score 94; 21st 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: 0 of 8 controls in place; rating input score 0
    • Claims monitoring procedures: Limited
    • Requires narrative reports: Limited
    • Conducts field audits: Limited
    • May suspend future funding: Limited
    • Requires financial reports: Limited
    • Conducts site visits: Limited
    • Requires grant agreements: Limited
    • May require repayment: Limited
  • Grant itemization coverage: 99.1%; rating input score 99; 43rd percentile among comparable filings
  • 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: 7 of 8 controls in place; rating input score 88
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -18.4%; rating input score 5; 5th percentile among comparable filings
  • Total-asset coverage ratio: 0.8; rating input score 27; 27th percentile among comparable filings
  • Liabilities to assets ratio: 0.41; rating input score 20; 20th percentile among comparable filings
  • Officer compensation ratio: 13.8%; rating input score 24; 24th percentile among comparable filings

Growth

  • Program expense growth: 4.5% per year; rating input score 100; 33rd percentile among comparable filings
  • Revenue growth: 6.3% per year; rating input score 100; 47th percentile among comparable filings
  • Asset growth: 14.7% per year; rating input score 100; 73rd percentile among comparable filings

Details

  • Where the money goes: 88.7% of revenue deployed · 75.7% of spending went to programs
  • Governance: 1 of 1 board members independent · 7 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $3.5M in reported program spending
  • Leadership: top reported pay $368K · 7 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 26 of 27 current checks pass · 1 finding to review
  • Schedules: 8 filed schedules · includes major donors, foreign activity, grants, and executive pay
  • Filing history: 10 filing years from 2016 to 2025
  • Contacts: How to reach this organization
  • Money network: 52 filed money-flow records
  • Related organizations: 48 filed related-organization links
  • 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

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

  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • High — Transparency & Controls: Foreign activity oversight scored 0/100.
  • High — Financial Efficiency: Fundraising efficiency scored 13/100.
  • High — Sustainability: Operating margin scored 5/100.
  • High — Sustainability: Total-asset coverage ratio scored 27/100.
  • Review — Accountability: Governance controls: Other executive compensation review process not reported.
  • High — Sustainability: Liabilities to assets ratio scored 20/100.
  • High — Sustainability: Officer compensation ratio scored 24/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.