Civic Intelligence

Down East AIDS Network Inc

990 • Fiscal year 2021 • EIN 01-0441229

Jan 01, 2021 to Dec 31, 2021 • Filed on Dec 20, 2022

304 Hancock St 3BBangor, ME 04401

(207) 990-3626

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

83rd percentile

0.48x

Higher debt load relative to assets than 83% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

48th percentile

0.08x

Higher debt load relative to revenue than 48% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Net Margin

8th percentile

-28%

Higher net margin than 8% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

65th percentile

$88,446

Higher top officer pay than 65% of similar nonprofits.

Top officer pay equals 4.5% of source-year revenue.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Asset Growth

1st percentile

-57%

Faster asset growth than 1% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

12th percentile

-24%

Faster revenue growth than 12% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Assets

Down

$342,008

Down $458,988 (-57%) from 2020

Net Assets

Down

$178,511

Down $561,678 (-76%) from 2020

Liabilities

Up

$163,497

Up $102,690 (+169%) from 2020

Revenue

Down

$1,979,036

Down $632,943 (-24%) from 2020

Expenses

Up

$2,540,714

Up $341,910 (+16%) from 2020

Net Income

Down

-$561,678

Down $974,853 (-236%) from 2020

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$1.0M$500K$0-$500KAssets 2010: $101,123Liabilities 2010: $9,934Net Assets 2010: $91,1892010Assets 2011: $69,183Liabilities 2011: $10,579Net Assets 2011: $58,6042011Assets 2012: $89,658Liabilities 2012: $25,272Net Assets 2012: $64,3862012Assets 2013: $70,739Liabilities 2013: $14,224Net Assets 2013: $56,5152013Assets 2014: $111,793Liabilities 2014: $71,339Net Assets 2014: $40,4542014Assets 2015: $260,722Liabilities 2015: $227,555Net Assets 2015: $33,1672015Assets 2016: $188,798Liabilities 2016: $169,701Net Assets 2016: $19,0972016Assets 2017: $106,079Liabilities 2017: $108,636Net Assets 2017: -$2,5572017Assets 2018: $250,294Liabilities 2018: $90,350Net Assets 2018: $159,9442018Assets 2019: $455,944Liabilities 2019: $128,930Net Assets 2019: $327,0142019Assets 2020: $800,996Liabilities 2020: $60,807Net Assets 2020: $740,1892020Assets 2021: $342,008Liabilities 2021: $163,497Net Assets 2021: $178,5112021Assets 2022: $527,836Liabilities 2022: $348,773Net Assets 2022: $179,0632022Assets 2023: $816,367Liabilities 2023: $625,987Net Assets 2023: $190,3802023

Highlighted filing

2021

Assets$342,008
Liabilities$163,497
Net Assets$178,511

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $395,1892010Expenses 2011: $340,1922011Expenses 2012: $289,2252012Revenue 2013: $380,270Expenses 2013: $388,141Net Income 2013: -$7,8712013Revenue 2014: $436,430Expenses 2014: $452,493Net Income 2014: -$16,0632014Revenue 2015: $640,493Expenses 2015: $647,780Net Income 2015: -$7,2872015Revenue 2016: $1,072,302Expenses 2016: $1,067,761Net Income 2016: $4,5412016Revenue 2017: $1,111,195Expenses 2017: $1,132,849Net Income 2017: -$21,6542017Revenue 2018: $1,710,615Expenses 2018: $1,548,114Net Income 2018: $162,5012018Revenue 2019: $2,121,258Expenses 2019: $1,954,188Net Income 2019: $167,0702019Revenue 2020: $2,611,979Expenses 2020: $2,198,804Net Income 2020: $413,1752020Revenue 2021: $1,979,036Expenses 2021: $2,540,714Net Income 2021: -$561,6782021Revenue 2022: $1,722,037Expenses 2022: $1,876,276Net Income 2022: -$154,2392022Revenue 2023: $1,858,650Expenses 2023: $1,803,352Net Income 2023: $55,2982023

Highlighted filing

2021

Revenue$1,979,036
Expenses$2,540,714
Net Income-$561,678
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Dec 20, 2022
Return Version
2021v4.1
Gross Receipts
$2,133,827
Mission and Program Overview

Mission

The down east aids network and the health equity alliance empower those communities most impacted by hiv and hepatitis c by facilitating collaboration, education, advocacy and action.

The Down East Aids Network and the Health Equity Alliance empowers marginalized communities to improve their health and wellbeing and affect social and cultural change by facilitating collaboration, education, advocacy, and action

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$374,644$225,392▼ $149,252
Other Notes and Loans Receivable, Net$4,468$154,918▲ $150,450
Cash and Non-Interest-Bearing Accounts$401,145$98,150▼ $302,995
Prepaid Expenses and Deferred Charges$20,738$18,338▼ $2,400
Savings and Temporary Cash Investments-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$800,996$496,798▼ $304,198
Other Assets Total$1$0▼ $1
Liabilities
Other Liabilities$2,665$94,634▲ $91,969
Accounts Payable and Accrued Expenses$58,142$68,862▲ $10,720
Total Liabilities$60,807$163,496▲ $102,689
Net Assets / Fund Balance
Net Assets With Donor Restrictions$501,887$191,983▼ $309,904
Net Assets Without Donor Restrictions$238,302$141,319▼ $96,983
Total Net Assets Fund Balance$740,189$333,302▼ $406,887
Total Liabilities and Net Assets / Fund Balance$800,996$496,798▼ $304,198

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$21,465$21,465
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Kenneth MillerExecutive Director-FormerFT$88,446$88,446
Jennifer ThompsonExecutive DirectorFT$88,446$88,446

Board Members and Trustees

NameTitle
Kim HammilPresident
Jim LaPierreDirector
Miloh HughesSecretary
Zachary BrownTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$820,966
Program Service Revenue
$1,157,712
Investment Income
$359
Other Revenue
$154,790
All Other Contributions
$309,779
Change in Net Assets
$-406,887

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,133,827
Total Revenue per Audited Statements
$2,133,827
Total Revenue per Form 990
$2,133,827
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,338,840
Other Expenses$1,201,874
Total Fundraising Expense$143,512
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$815,694$76,770$67,175$959,639
Other Employee Benefits$144,090$40,025$16,010$200,125
Occupancy$90,638$38,845-$129,483
Payroll Taxes$77,195$4,488$8,079$89,762
Current Officers, Directors, Trustees, and Key Employees$44,223$26,534$17,689$88,446
Information Technology$24,488$10,495-$34,983
All Other Expenses$18,225$7,171$1,795$27,191
Fees for Services Other$12,105$11,731-$23,836
Insurance$12,658$1,406-$14,064
Other Expenses$40$167$9,776$9,983
Travel$8,748$486$486$9,720
Fees for Services Legal$3,548$3,548-$7,096
Fees for Services Accounting$2,500$2,500-$5,000
Pension Plan Contributions$625$174$69$868
Fees for Service Investment Mgmnt Fees-$375-$375
Conferences and Meetings$325$20$20$365
Interest$125$53-$178
Advertising$42$9$9$60
Total Functional Expenses$2,148,013$249,189$143,512$2,540,714

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,540,714
Total Expenses per Audited Statements$2,540,714
Total Expenses per Form 990$2,540,714
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
Yes
Lobbying activity
Yes
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to DHS$80,077
Due to DHS$12,500
Credit Card Payable$2,057
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

The Form 990 is presented at one of DEAN's monthly Board of Director's meetings. The draft form 990 is sent out ot Board members ahead of time for review prior to the board meeting. The submission is discussed and approved unanimously. It is the consensus of DEAN's Board of Directors to submit the Form 990 as presented.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

As part of DEAN's conflict of interest policy all officers, directors and administrative staff are required to disclose interests annually. Per DEAN policy, should an item come before the board that represents a real or potential conflict of interest, the conflicted party is expected to identify this potentiality, at which point the Board shall decide if the conflict is significant enough to ask the party to step out of the discussion, remain in the discussion without voting powers, or remain in the discussion fully. Should the conflicted party not disclose a potential conflict it is beholden on their fellow Directors to identify this conflict.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

Compensation of the agency's Executive Director and other management officials is decided by consensus of the Board of Directors following consideration of the organization budget.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

The governing documents and financial statements are maintained in the office and are available to the public during standard business hours.

Filing and Contact Details

Filer

Filer Name
Down East AIDS Network Inc
EIN
01-0441229
Phone
2079903626
Address
304 Hancock St 3B, Bangor, ME 04401

Signing Officer

Name
Josh D'Alessio
Title
Executive Director
Signed
2022-12-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Josh D'Alessio
Formed
1988
Legal Domicile
Me
Voting Board Members
5
Independent Board Members
5
Employees
32
Volunteers
6

Preparer

Firm
Leighton & Longtin CPA
Address
338 N Main St, Brewer, ME 04412
Preparer
Leta F Leighton CPA
Phone
2079422024
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4A - HIV Care & Prevention

1. Awarded CDC grant for HIV/Hep C testing2. Created education programs that can be delivered in person as well as virtually on LGBTQ+ topics.3. Lead organtizations and fiduciary of Bangor PRIDE, among other regional Pride initiatives.

Form 990, Part III, Line 4B - Harm Reduction & Overdose Reduction

1. Health Equity Alliance has provided over 2,000 doses of Naloxone and Naloxone training to all recipients.2. Our Syringe Exchange Program remained open during COVID-19 to service our clients.3. We created community awareness for Opioid Awareness Day in Downtown Bangor, ME

Form 990, Part III, Line 4C - Advocacy & Community Engagement

1. Health Equity Alliance was a driving force behind the Maine Senate voting unanimously to pass LD 944, a bill that would remove criminal penalties for possessing and providing syringes and other safer use supplies. The House also voted unanimously to the pass the same.2. Health Equity Alliance joined allied organizations including Equality Maine and Frannie Peabody Center to enact the successful passsage of LD 1115, a bill that will lower barriers and improve access to pre-and post-exposure prophylaxis (PrEP and PEP).

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IRS990/OtherExpensesGrp/Desc1Client direct expenses
IRS990/OtherExpensesGrp/Desc2Maintenance and Repairs
IRS990/OtherExpensesGrp/Desc3Fundraising
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IRS990/OtherExpensesGrp/FundraisingAmt19776
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt022404
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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt2167
IRS990/OtherExpensesGrp/ProgramServicesAmt0851348
IRS990/OtherExpensesGrp/ProgramServicesAmt123504
IRS990/OtherExpensesGrp/ProgramServicesAmt217892
IRS990/OtherExpensesGrp/ProgramServicesAmt340
IRS990/OtherExpensesGrp/TotalAmt0896156
IRS990/OtherExpensesGrp/TotalAmt123504
IRS990/OtherExpensesGrp/TotalAmt219880
IRS990/OtherExpensesGrp/TotalAmt39983
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IRS990/OtherSalariesAndWagesGrp/FundraisingAmt067175
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt076770
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IRS990/PayrollTaxesGrp/TotalAmt089762
IRS990/PensionPlanContributionsGrp/FundraisingAmt069
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt0174
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0625
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IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt018338
IRS990/PrincipalOfficerNm0Josh D'Alessio
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0621990
IRS990/ProgramServiceRevenueGrp/BusinessCd1621610
IRS990/ProgramServiceRevenueGrp/Desc0Drug Assistance Program
IRS990/ProgramServiceRevenueGrp/Desc1MaineCare
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01088757
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01088757
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt168955
IRS990/ProgSrvcAccomActy2Grp/Desc0HIV Care and PreventionOur HIV Care is provided through Medical Care Management Services offered to persons living with HIV/AIDS. Our Care Team provides ongoing needs assessments to inform coordination of care such as referrals and wellness management, dental care, medical care, social services, and resources for immediate and long-term care.Prevention and HIV Testing are provided using the most recent testing technology through the CDC and we conduct testing at local universities, healthcare facilities, and community organizations as well as community events. In addition, we provide LGBTQ+ education for all ages within the communities we serve.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0537003
IRS990/ProgSrvcAccomActy3Grp/Desc0Advocacy & Community EngagementHealth Equity Alliance has fought for equality for the LGBTQ+ community as well as Harm Reduction that addresses the opioid crisis here in Maine. Most organizations tend to shy away from lobbying and advocacy, but we believe that we can increase the impact of our work by having representation at the state and local levels of government in Maine. As an organization, we have shifted from just responding to problems in our community to trying to address the root causes of those problems. Generally, this means changing public attitudes, local and national policies, and market systems that underlie our work.
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IRS990/PYOtherRevenueAmt0208020
IRS990/PYProgramServiceRevenueAmt01273644
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IRS990/PYSalariesCompEmpBnftPaidAmt01179932
IRS990/PYTotalExpensesAmt02198804
IRS990/PYTotalRevenueAmt02611979
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IRS990ScheduleC/SupplementalInformationDetail/ExplanationTxt0Lobbying activity of behalf of Aids, Health Equity and LBGT
IRS990ScheduleC/SupplementalInformationDetail/FormAndLineReferenceDesc0Part I-A, Line 1 - Direct and Indirect Political Campaign Activities
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Due to DHS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2Due to DHS
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IRS990ScheduleD/TotalLiabilityAmt094634
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Form 990 is presented at one of DEAN's monthly Board of Director's meetings. The draft form 990 is sent out ot Board members ahead of time for review prior to the board meeting. The submission is discussed and approved unanimously. It is the consensus of DEAN's Board of Directors to submit the Form 990 as presented.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1As part of DEAN's conflict of interest policy all officers, directors and administrative staff are required to disclose interests annually. Per DEAN policy, should an item come before the board that represents a real or potential conflict of interest, the conflicted party is expected to identify this potentiality, at which point the Board shall decide if the conflict is significant enough to ask the party to step out of the discussion, remain in the discussion without voting powers, or remain in the discussion fully. Should the conflicted party not disclose a potential conflict it is beholden on their fellow Directors to identify this conflict.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Compensation of the agency's Executive Director and other management officials is decided by consensus of the Board of Directors following consideration of the organization budget.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The governing documents and financial statements are maintained in the office and are available to the public during standard business hours.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt41. Awarded CDC grant for HIV/Hep C testing2. Created education programs that can be delivered in person as well as virtually on LGBTQ+ topics.3. Lead organtizations and fiduciary of Bangor PRIDE, among other regional Pride initiatives.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt51. Health Equity Alliance has provided over 2,000 doses of Naloxone and Naloxone training to all recipients.2. Our Syringe Exchange Program remained open during COVID-19 to service our clients.3. We created community awareness for Opioid Awareness Day in Downtown Bangor, ME
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt61. Health Equity Alliance was a driving force behind the Maine Senate voting unanimously to pass LD 944, a bill that would remove criminal penalties for possessing and providing syringes and other safer use supplies. The House also voted unanimously to the pass the same.2. Health Equity Alliance joined allied organizations including Equality Maine and Frannie Peabody Center to enact the successful passsage of LD 1115, a bill that will lower barriers and improve access to pre-and post-exposure prophylaxis (PrEP and PEP).
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part III, Line 4a - HIV Care & Prevention
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part III, Line 4b - Harm Reduction & Overdose Reduction
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part III, Line 4c - Advocacy & Community Engagement
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IRS990/SubjectToProxyTaxInd0false

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Detailed filing. Detailed filing data is available for this year.$0.82$0.63$0.19$1.86$1.80$0.06
2022Detailed filing. Detailed filing data is available for this year.$0.53$0.35$0.18$1.72$1.88$0.15
2021Detailed filing. Detailed filing data is available for this year.$0.34$0.16$0.18$1.98$2.54$0.56
2020Detailed filing. Detailed filing data is available for this year.$0.80$0.06$0.74$2.61$2.20$0.41
2019Detailed filing. Detailed filing data is available for this year.$0.46$0.13$0.33$2.12$1.95$0.17
2018Detailed filing. Detailed filing data is available for this year.$0.25$0.09$0.16$1.71$1.55$0.16
2017Detailed filing. Detailed filing data is available for this year.$0.11$0.11$0.00$1.11$1.13$0.02
2016Detailed filing. Detailed filing data is available for this year.$0.19$0.17$0.02$1.07$1.07$0.00
2015Detailed filing. Detailed filing data is available for this year.$0.26$0.23$0.03$0.64$0.65$0.01
2014Detailed filing. Detailed filing data is available for this year.$0.11$0.07$0.04$0.44$0.45$0.02
2013Detailed filing. Detailed filing data is available for this year.$0.07$0.01$0.06$0.38$0.39$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.09$0.03$0.06$0.29
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.07$0.01$0.06$0.34
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.10$0.01$0.09$0.40