Yellowstone AIDS Project

Nonprofit profile at a glance

EIN
810464564
IRS 990 coverage
2010–2016
Forms available
Form 990 2016
Location
Billings, MT, USA
Phone
4062452029
Rating
85
Verdict
STRONG
Rating confidence
Standard
Sector
Health

Reported finances

Revenue
$362,807
Expenses
$361,126
Assets
$148,588
Liabilities
$16,575

Source: IRS Form 990. Selected filing: tax year 2016. Amounts in USD.

Leadership & pay

9 people listed

Executive titles in this filing

  • DEBBIE BROWN (President)
  • DR CAM SABERHAGEN (Vice President)

People named in this filing

  • ALISON CORBYN (Director)
  • DIANE BOYER JERHOFF (Director)
  • PATRICK OLP (Director)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2016. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The yellowstone AIDS project is a not-for-profit organization committed to increasing HIV/AIDS awareness and providing prevention and client services in Montana that endeavors to be leaders in efforts to progressively and creatively address prevention and awareness and obtain funding and resources to sustain these efforts.

What it reported doing in 2016

Provide basic need assistance, education, and rental assistance to primarily low-income individuals living with HIV.

Operating model

Revenue model
Donor-supported. 82% of the money available for current operations came from contributions and gifts.
Distribution model
Hybrid. The nonprofit split its reported program spending across 44% for direct work, and 56% for grants.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Program spending has declined or grown slowly and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 90
  • Transparency & Controls: 96
  • Accountability: 88
  • Sustainability: 39
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 89.7%; rating input score 90
  • Program expense ratio: 90.1%; rating input score 90
  • Fundraising efficiency: $245.11 raised per $1 spent on fundraising; rating input score 94; 94th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 93.8%; rating input score 94; 25th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 79th 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: 5 of 7 controls in place; rating input score 71
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 0.5%; rating input score 43; 43rd percentile among comparable filings
  • Total-asset coverage ratio: 0.41; rating input score 23; 23rd percentile among comparable filings
  • Liabilities to assets ratio: 0.11; rating input score 32; 32nd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 72; 72nd percentile among comparable filings

Growth

  • Program expense growth: -6.9% per year; rating input score 0; 22nd percentile among comparable filings
  • Revenue growth: -1.1% per year; rating input score 0; 30th percentile among comparable filings
  • Asset growth: 1.6% per year; rating input score 100; 44th percentile among comparable filings

Details

  • Where the money goes: 89.7% of revenue deployed · 90.1% of spending went to programs
  • Governance: 9 of 9 board members independent · 5 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $325K in reported program spending
  • Leadership: top reported pay $0 · 9 people listed
  • Consistency: 25 of 26 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors and grants
  • Filing history: 7 filing years from 2010 to 2016
  • Contacts: How to reach this organization
  • 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.

  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Moderate — Sustainability: Operating margin scored 43/100.
  • High — Sustainability: Total-asset coverage ratio scored 23/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Moderate — Sustainability: Liabilities to assets ratio scored 32/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.