Civic Intelligence

AIDS Center of Queens County Inc

EIN 11-2837894 • 501(c)3 • Jamaica, NY

Profile

To enhance the quality of life for individuals and their families infected, affected and at risk for hiv/aids and other related conditions.

161-21 Jamaica Ave 6th FloorJamaica, NY 11432

www.acqc.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

78th percentile

0.55x

Higher debt load relative to assets than 78% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

49th percentile

0.21x

Higher debt load relative to revenue than 49% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

40th percentile

1.0%

Higher net margin than 40% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

73rd percentile

$275,832

Higher top officer pay than 73% of similar nonprofits.

Top officer pay equals 1.2% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Asset Growth

43rd percentile

2.4%

Faster asset growth than 43% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

51st percentile

7.7%

Faster revenue growth than 51% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Assets

Up

$8,729,263

Up $206,985 (+2.4%) from 2023

Liabilities

Down

$4,813,241

Down $27,722 (-0.6%) from 2023

Net Assets

Up

$3,916,022

Up $234,707 (+6.4%) from 2023

Revenue

Up

$22,423,634

Up $1,602,967 (+7.7%) from 2023

Expenses

Up

$22,188,927

Up $1,514,452 (+7.3%) from 2023

Net Income

Up

$234,707

Up $88,515 (+61%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$10M$5.0M$0Assets 2011: $3,651,322Liabilities 2011: $2,815,071Net Assets 2011: $836,2512011Assets 2012: $3,409,617Liabilities 2012: $2,992,850Net Assets 2012: $416,7672012Assets 2013: $4,095,473Liabilities 2013: $4,002,453Net Assets 2013: $93,0202013Assets 2014: $2,963,401Liabilities 2014: $2,865,026Net Assets 2014: $98,3752014Assets 2015: $3,420,489Liabilities 2015: $2,594,610Net Assets 2015: $825,8792015Assets 2016: $3,496,504Liabilities 2016: $1,942,604Net Assets 2016: $1,553,9002016Assets 2017: $3,456,337Liabilities 2017: $1,359,911Net Assets 2017: $2,096,4262017Assets 2018: $3,965,814Liabilities 2018: $1,270,815Net Assets 2018: $2,694,9992018Assets 2019: $4,857,826Liabilities 2019: $1,669,686Net Assets 2019: $3,188,1402019Assets 2020: $6,858,663Liabilities 2020: $3,421,765Net Assets 2020: $3,436,8982020Assets 2021: $6,581,564Liabilities 2021: $3,128,370Net Assets 2021: $3,453,1942021Assets 2022: $7,964,175Liabilities 2022: $4,429,052Net Assets 2022: $3,535,1232022Assets 2023: $8,522,278Liabilities 2023: $4,840,963Net Assets 2023: $3,681,3152023Assets 2024: $8,729,263Liabilities 2024: $4,813,241Net Assets 2024: $3,916,0222024

Highlighted filing

2024

Assets$8,729,263
Liabilities$4,813,241
Net Assets$3,916,022

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$30M$20M$10M$0-$10MRevenue 2011: $8,906,566Expenses 2011: $8,840,886Net Income 2011: $65,6802011Expenses 2012: $10,139,0182012Revenue 2013: $9,817,704Expenses 2013: $10,141,451Net Income 2013: -$323,7472013Revenue 2014: $10,346,548Expenses 2014: $10,341,193Net Income 2014: $5,3552014Revenue 2015: $6,807,678Expenses 2015: $6,268,800Net Income 2015: $538,8782015Revenue 2016: $12,839,544Expenses 2016: $12,111,523Net Income 2016: $728,0212016Revenue 2017: $13,569,939Expenses 2017: $13,027,413Net Income 2017: $542,5262017Revenue 2018: $14,351,270Expenses 2018: $13,752,697Net Income 2018: $598,5732018Revenue 2019: $15,566,131Expenses 2019: $15,072,990Net Income 2019: $493,1412019Revenue 2020: $16,365,430Expenses 2020: $16,116,672Net Income 2020: $248,7582020Revenue 2021: $17,125,242Expenses 2021: $17,108,946Net Income 2021: $16,2962021Revenue 2022: $17,935,112Expenses 2022: $17,853,183Net Income 2022: $81,9292022Revenue 2023: $20,820,667Expenses 2023: $20,674,475Net Income 2023: $146,1922023Revenue 2024: $22,423,634Expenses 2024: $22,188,927Net Income 2024: $234,7072024

Highlighted filing

2024

Revenue$22,423,634
Expenses$22,188,927
Net Income$234,707

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$8.73$4.81$3.92$22.4$22.2$0.23
2023Detailed filing. Detailed filing data is available for this year.$8.52$4.84$3.68$20.8$20.7$0.15
2022Detailed filing. Detailed filing data is available for this year.$7.96$4.43$3.54$17.9$17.9$0.08
2021Detailed filing. Detailed filing data is available for this year.$6.58$3.13$3.45$17.1$17.1$0.02
2020Detailed filing. Detailed filing data is available for this year.$6.86$3.42$3.44$16.4$16.1$0.25
2019Detailed filing. Detailed filing data is available for this year.$4.86$1.67$3.19$15.6$15.1$0.49
2018Detailed filing. Detailed filing data is available for this year.$3.97$1.27$2.69$14.4$13.8$0.60
2017Detailed filing. Detailed filing data is available for this year.$3.46$1.36$2.10$13.6$13.0$0.54
2016Detailed filing. Detailed filing data is available for this year.$3.50$1.94$1.55$12.8$12.1$0.73
2015Summary only. Only limited summary data is available for this year.$3.42$2.59$0.83$6.81$6.27$0.54
2014Summary only. Only limited summary data is available for this year.$2.96$2.87$0.10$10.3$10.3$0.01
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.10$4.00$0.09$9.82$10.1$0.32
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.41$2.99$0.42$10.1
2011Summary only. Only limited summary data is available for this year.$3.65$2.82$0.84$8.91$8.84$0.07
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 13, 2025
Return Version
2024v5.2
Gross Receipts
$22,497,419
Mission and Program Overview

Mission

To enhance the quality of life for individuals and their families infected, affected and at risk for hiv/aids and other related conditions.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$4,195,622$5,642,244▲ $1,446,622
Cash and Non-Interest-Bearing Accounts$3,070,688$1,691,141▼ $1,379,547
Land, Buildings, and Equipment, Net$53,889$102,279▲ $48,390
Prepaid Expenses and Deferred Charges$11,030$38,897▲ $27,867
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$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-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$8,522,278$8,729,263▲ $206,985
Other Assets Total$1,191,049$1,254,702▲ $63,653
Liabilities
Other Liabilities$2,530,847$2,021,286▼ $509,561
Deferred Revenue$1,293,008$1,682,790▲ $389,782
Accounts Payable and Accrued Expenses$1,017,108$1,109,165▲ $92,057
Total Liabilities$4,840,963$4,813,241▼ $27,722
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,666,729$3,916,022▲ $249,293
Net Assets With Donor Restrictions$14,586--
Total Net Assets Fund Balance$3,681,315$3,916,022▲ $234,707
Total Liabilities and Net Assets / Fund Balance$8,522,278$8,729,263▲ $206,985

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$102,279$398,294$500,573
Other Assets Org$476,360--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
rosemary lopezExecutive DirecFT$233,871$41,961$275,832
Mitchel EisenbergCFOFT$186,317$40,529$226,846
Dawn Douglas-BlackburneASSoc. Exec.DirectorFT$165,974$18,682$184,656
ravindranauth looknauthDirector of financeFT$126,357$38,753$165,110
laura anhaltDirector B. HealthFT$107,809$38,238$146,047

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$19,087,373
Program Service Revenue
$3,198,589
Investment Income
$4,357
Other Revenue
$133,315
All Other Contributions
$82,570
Change in Net Assets
$234,707

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Food Inventory1$78,764Fair Market Value (FMV)
Total Noncash Contributions1$78,764-

Audited Revenue Reconciliation

Revenue per Audited Statements
$22,423,634
Total Revenue per Audited Statements
$22,423,634
Total Revenue per Form 990
$22,423,634
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$12,034,148
Salaries, Compensation, and Employee Benefits$10,154,779
Total Fundraising Expense$25,344
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$6,262,794$1,260,905$14,431$7,538,130
Occupancy$6,117,628$218,376$2,530$6,338,534
Other Employee Benefits$1,123,334$226,212$2,720$1,352,266
Payroll Taxes$493,188$99,255$1,187$593,630
Current Officers, Directors, Trustees, and Key Employees$417,625$84,048$1,005$502,678
All Other Expenses$414,017$33,898$393$448,308
Office Expenses$283,554$57,087$662$341,303
Travel$180,426$36,325$421$217,172
Other Expenses$148,226$62,186$721$211,133
Insurance$174,588$35,149$407$210,144
Pension Plan Contributions$139,637$28,102$336$168,075
Fees for Services Accounting-$44,500-$44,500
Depreciation Depletion$24,411$4,914$57$29,382
Interest-$10,413-$10,413
Fees for Services Legal-$5,728-$5,728
Total Functional Expenses$19,783,969$2,379,614$25,344$22,188,927

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$22,188,927
Total Expenses per Audited Statements$22,188,927
Total Expenses per Form 990$22,188,927
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$78,834
Fundraising Direct Expenses$73,785
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Dinner$78,834$78,834$26,864$51,970
Total Events$78,834$78,834$73,785$5,049
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
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 Affiliate$1,967,417
Operating Lease liabilities$53,869
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
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
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

aids healthcare foundation is the sole member of acqc.

Form 990, Part VI, Section A, Line 9

steve l. calton esq,cynthia davis, mph, michael weinstein, William Arroyo M.D., Condessa Curley M.D., Angelina WapaKabuloThe above officers can be reached at:6255 w sunset blvd 21st floorlos angeles, ca 90028

Form 990, Part VI, Section B, Line 11B

the form 990 is reviewed by the organization's management. A copy is sent to the chief financial officer of Aids healthcare foundation who reviewed and approved the filling of the form 990.

Form 990, Part VI, Section B, Line 12C

The organization requires all officers and directors to annually sign a statement affirming a) receipt of the organization conflict of interest policy b) understanding of the policy and c) agreement with the policy.

Form 990, Part VI, Section B, Line 15A

A compensation committee of the board of directors obtains and reviews several salary surveys of personnel agencies for nonprofits. Additionally, this committee obtains salary information from other statewide aids organizations and then reviews comparable salaries of the executive director to determine the reasonability of said compensation within the context of the organization's funding and ability to support compensation at the determined level. This is then contemporaneously documented in minutes of the compensation committee and made available to the full board at their next scheduled meeting.

Form 990, Part VI, Section B, Line 15B

The executive director annually obtains salary surveys of comparable organization's and then reviews the compensation of other officers and key employees to determine the reasonability of said compensation within the context of the organizations funding and ability to support compensation at the determined level.

Form 990, Part VI, Section C, Line 19

Governing documents, conflict of interest policy and financial statements are made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Aids Center of Queens County Inc
EIN
11-2837894
Phone
7188962500
Address
161-21 JAMAICA AVE 6TH FLOOR, JAMAICA, NY 11432

Signing Officer

Name
rosemary lopez
Title
Executive Director
Signed
2025-11-13

Organization Details

Formed
1987
Legal Domicile
Ny
Voting Board Members
6
Independent Board Members
6
Employees
141
Volunteers
26

Preparer

Firm
Desire & Company CPAs PLLC
Address
100 Park Ave STE 1600, NY, NY 10017
Phone
5164789341
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

the organization has no uncertain tax positions as of December 31, 2024 and 2023 in accordance with Accounting Standards Codification (ASC) Topic 740, Income Taxes, which provides standards for establishing and classifying any tax provisions for uncertain tax positions.

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IRS990/Form990PartVIISectionAGrp/PersonNm9Angelina WapaKabulo
IRS990/Form990PartVIISectionAGrp/PersonNm10MICHAEL WEINSTEIN
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IRS990/Form990PartVIISectionAGrp/TitleTxt0Executive Direc
IRS990/Form990PartVIISectionAGrp/TitleTxt1CFO
IRS990/Form990PartVIISectionAGrp/TitleTxt2ASSoc. Exec.dir.
IRS990/Form990PartVIISectionAGrp/TitleTxt3Dir. of finance
IRS990/Form990PartVIISectionAGrp/TitleTxt4Director B. Health
IRS990/Form990PartVIISectionAGrp/TitleTxt5Chairman
IRS990/Form990PartVIISectionAGrp/TitleTxt6Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt7Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt8Vice Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt9Vice Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt10President
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IRS990/MissionDesc0TO ENHANCE THE QUALITY OF LIFE FOR INDIVIDUALS AND THEIR FAMILIES INFECTED, AFFECTED AND AT RISK FOR HIV/AIDS AND OTHER RELATED CONDITIONS.
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IRS990/OtherExpensesGrp/Desc0contractual services
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IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt038897
IRS990/PrincipalOfcrBusinessName/BusinessNameLine1Txt0rosemary lopez
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IRS990/ProgSrvcAccomActy2Grp/Desc0Case Management - This program, now also known as Health Home, assists people living with HIV/AIDS (PLWHA) and/or with other chronic medical conditions in accessing care necessary to live a healthier life thereby improving their quality of life. This is done via linkage to services both within and outside the Agency but more importantly, by identifying and prioritizing critical needs and then establishing a work plan which is then managed by our case managers and adhered to by the patient. Critical services might include but not be limited to; medical care, counseling and behavioral health, housing, legal, specialty pharmacy and/or nutrition and food pantry. tHIS program served in excess of 5450 clients during 2024.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt04532349
IRS990/ProgSrvcAccomActy3Grp/Desc0Other Programs:In 2024, ACQCs other programs continued to enhance the quality of life for individuals and families infected with, affected by, or at risk for HIV/AIDS and related conditions. Through a combination of education, advocacy, and support services, these programs addressed medical, emotional, and social needs, helping clients navigate complex health systems and improve overall well-being.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt02479701
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt0128266
IRS990/ProgSrvcAccomActyOtherGrp/Desc0Education This program operates through the community at large. Staff present workshops on a variety of topics including; HIV/AIDS, sexual health, Prep/PEP, risk reduction in the area of transmission. Presentations inform & encourage participants to access other services both within and outside of the Agency, all with a goal of eliminating any stigma surrounding both infection and gender status. Populations supported include both Latino and African-American with special consideration to the LGBTQIA and IDU groups. During 2024,due to limitation caused by the pandemic, we have performed approximately 3,100 HIV tests,identifying 76 individuals testing positive for hiv and of which most if not all of whom have been linked to medical care with AHF. We have referred those tested to appropriate programs as determined by the respective results.
IRS990/ProgSrvcAccomActyOtherGrp/Desc1Harm Reduction - This program focuses on the intravenous drug use ("IDU") population and provides outreach and education around topics related to hiv/aids, sti and hep c. additionally, staff perform testing for these conditions and refer those tested for additional services both within and outside the agency as deemed appropriate. a significant activity of this program is the collection of used syringes and the distribution of new/unused syringes. In excess of 560 individuals per annum regularly utilize our syringe exchange program, the benefit being to a) minimize transmission by IDUs and b) ensure proper destruction of potentially infected syringes.
IRS990/ProgSrvcAccomActyOtherGrp/Desc2Behavioral Health This program provides a full continuum of services through its NYS Article 31 Licensed clinic. Services include but are not limited to individual and group counseling, psychiatric assessments, medication and crisis management. Additionally, treatment with Buprenorphine and Suboxone is provided where deemed appropriate for Opioid dependence and detox. Services are provided to Adults and adolescents, thirteen (13) years and above. Funding includes government contract and fee for service sources.
IRS990/ProgSrvcAccomActyOtherGrp/Desc3Legal This program provides representation including, where necessary, preparation of filings and court proceedings, on a variety of civil matters including but not limited to; wills and advance directives, legal name and document change, public benefits, discrimination and employment, landlord-tenant, immigration, civil rights, custody and guardianship. Additionally, they educate staff and if requested, outside groups on a variety topics.
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