Western North Carolina AIDS Project Inc

Nonprofit profile at a glance

EIN
581772685
IRS 990 coverage
2012–2024
Forms available
Form 990 2024
Location
Asheville, NC, USA
Phone
8282527489
Rating
91
Verdict
STRONG
Rating confidence
Standard

Reported finances

Revenue
$2,974,428
Expenses
$2,920,541
Assets
$1,401,724
Liabilities
$264,493

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

Leadership & pay

12 people listed

Executive titles in this filing

  • Antonio Del Toro (Executive Director)
  • Sarah Richey MHP (Board President)
  • Jacie Volkman MPH CIC FAPIC (Prior President)

Highest reported compensation

  • Antonio Del Toro (Executive Director): $122,769 total reported compensation
  • Robert Ide (Chief Financial Officer): $87,008 total reported compensation

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

Overview

Mission

To provide equitable access to care, reduce harm from HIV, Hepatitis C, and drug use.

What it reported doing in 2024

For this fiscal year, Western North Carolina AIDS Project provided: Medical Case Management - Services included but are not limited to: -Transporation to medical appointments and other resources -HIV treatment, monitoring and counseling -Care team partners assistance in understanding medical results and care -Food assistance: resource referrals, court advocacy, and more. 299 Persons living with HIV received case management services 545 hours spent providing one-on-one client peer support and interaction. 160 clients received pharmacy services 29.1 tons of food delivered to 92 clients

Operating model

Revenue model
Grant-funded. 66% of the money available for current operations came from government grants.
Distribution model
Hybrid. The nonprofit split its reported program spending across 74% for direct work, and 26% for grants.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 90
  • Transparency & Controls: 100
  • Accountability: 91
  • Sustainability: 34
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 85.6%; rating input score 86
  • Fundraising efficiency: $16.3 raised per $1 spent on fundraising; rating input score 53; 53rd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 99.8%; rating input score 100; 41st 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 9 controls in place; rating input score 78
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • 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: 1.8%; rating input score 40; 40th percentile among comparable filings
  • Total-asset coverage ratio: 0.48; rating input score 17; 17th percentile among comparable filings
  • Liabilities to assets ratio: 0.19; rating input score 45; 45th percentile among comparable filings
  • Officer compensation ratio: 7.2%; rating input score 41; 41st percentile among comparable filings

Growth

  • Program expense growth: 10.9% per year; rating input score 100; 67th percentile among comparable filings
  • Revenue growth: 10.3% per year; rating input score 100; 69th percentile among comparable filings
  • Asset growth: 6.7% per year; rating input score 100; 44th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 85.6% of spending went to programs
  • Governance: 10 of 10 board members independent · 7 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $2.5M in reported program spending
  • Leadership: top reported pay $123K · 12 people listed
  • Consistency: 37 of 37 current checks pass
  • Schedules: 6 filed schedules · includes major donors and grants
  • Filing history: 13 filing years from 2012 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • Review — Financial Efficiency: Fundraising efficiency scored 53/100.
  • Review — Accountability: Governance controls: 2 of 9 not reported.
  • Moderate — Sustainability: Operating margin scored 40/100.
  • High — Sustainability: Total-asset coverage ratio scored 17/100.
  • Moderate — Sustainability: Officer compensation ratio scored 41/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 45/100.
  • High — Grant Readiness: Federal audit findings: this organization reported findings in its latest federal Single Audit.