Civic Intelligence

Latino Commission on AIDS

EIN 13-3629466 • 501(c)3 • New York, NY

View Organization Page

Profile

To develop and promulgate a strategy to address the aids epidemic within the latino community. In furtherance of this charitable and educational purpose, the commission works to: raise the latino community's consciousness, and that of the society as a whole regarding hiv infection among latinos; supporting the development of research, prevention, education and treatment programs that are appropriate for all latinos; promoting the latino community's right to full and speedy medical, social and governmental responses in light of the current health crisis, and comment and educate on the allocation of appropriate resources to impact communities, commmunity health education and prevention that is culturally sensitive.

24 West 25th Street 9th FloorNew York, NY 10010-2704

www.latinoaids.org

Siviq Scores

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

Liabilities / Assets

85th percentile

0.67x

Higher debt load relative to assets than 85% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Liabilities / Revenue

65th percentile

0.30x

Higher debt load relative to revenue than 65% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Net Margin

39th percentile

0.5%

Higher net margin than 39% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Top Officer Pay

64th percentile

$167,544

Higher top officer pay than 64% of similar nonprofits.

Top officer pay equals 2.4% of source-year revenue.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Asset Growth

46th percentile

2.7%

Faster asset growth than 46% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2024 to 2025

Revenue Growth

16th percentile

-16%

Faster revenue growth than 16% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets85th percentile

Assets

Up

$3,124,663

Up $81,461 (+2.7%) from 2024

Liabilities

Up

$2,080,894

Up $47,539 (+2.3%) from 2024

Net Assets

Up

$1,043,769

Up $33,922 (+3.4%) from 2024

Operations
Liabilities / Revenue65th percentileNet Margin39th percentile

Revenue

Down

$7,022,172

Down $1,358,658 (-16%) from 2024

Expenses

Down

$6,988,250

Down $1,385,474 (-17%) from 2024

Net Income

Up

$33,922

Up $26,816 (+377%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth46th percentile

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

$6.0M$4.0M$2.0M$0-$2.0MAssets 2011: $948,619Liabilities 2011: $977,757Net Assets 2011: -$29,1382011Assets 2012: $771,835Liabilities 2012: $739,601Net Assets 2012: $32,2342012Assets 2013: $861,919Liabilities 2013: $811,846Net Assets 2013: $50,0732013Assets 2014: $690,316Liabilities 2014: $639,975Net Assets 2014: $50,3412014Assets 2015: $748,459Liabilities 2015: $883,071Net Assets 2015: -$134,6122015Assets 2016: $860,661Liabilities 2016: $1,003,806Net Assets 2016: -$143,1452016Assets 2017: $1,112,925Liabilities 2017: $1,104,325Net Assets 2017: $8,6002017Assets 2018: $1,377,568Liabilities 2018: $1,194,336Net Assets 2018: $183,2322018Assets 2019: $1,306,429Liabilities 2019: $1,117,338Net Assets 2019: $189,0912019Assets 2020: $1,662,499Liabilities 2020: $1,542,184Net Assets 2020: $120,3152020Assets 2021: $2,463,547Liabilities 2021: $1,584,967Net Assets 2021: $878,5802021Assets 2022: $3,064,833Liabilities 2022: $1,743,348Net Assets 2022: $1,321,4852022Assets 2023: $4,155,262Liabilities 2023: $3,152,521Net Assets 2023: $1,002,7412023Assets 2024: $3,043,202Liabilities 2024: $2,033,355Net Assets 2024: $1,009,8472024Assets 2025: $3,124,663Liabilities 2025: $2,080,894Net Assets 2025: $1,043,7692025

Highlighted filing

2025

Assets$3,124,663
Liabilities$2,080,894
Net Assets$1,043,769
Open 2025 Filing

Operations Trend

Revenue Growth16th percentile

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

$15M$10M$5.0M$0-$5.0MRevenue 2011: $4,491,331Expenses 2011: $4,823,467Net Income 2011: -$332,1362011Revenue 2012: $4,643,721Expenses 2012: $4,582,349Net Income 2012: $61,3722012Revenue 2013: $4,379,129Expenses 2013: $4,361,290Net Income 2013: $17,8392013Revenue 2014: $3,683,940Expenses 2014: $3,683,672Net Income 2014: $2682014Revenue 2015: $3,457,783Expenses 2015: $3,500,285Net Income 2015: -$42,5022015Revenue 2016: $4,068,166Expenses 2016: $4,076,699Net Income 2016: -$8,5332016Revenue 2017: $4,536,060Expenses 2017: $4,384,315Net Income 2017: $151,7452017Revenue 2018: $4,991,245Expenses 2018: $4,816,613Net Income 2018: $174,6322018Revenue 2019: $5,690,212Expenses 2019: $5,684,353Net Income 2019: $5,8592019Revenue 2020: $6,122,203Expenses 2020: $6,190,979Net Income 2020: -$68,7762020Revenue 2021: $7,019,448Expenses 2021: $6,261,183Net Income 2021: $758,2652021Revenue 2022: $7,826,627Expenses 2022: $7,383,722Net Income 2022: $442,9052022Revenue 2023: $9,979,257Expenses 2023: $10,298,001Net Income 2023: -$318,7442023Revenue 2024: $8,380,830Expenses 2024: $8,373,724Net Income 2024: $7,1062024Revenue 2025: $7,022,172Expenses 2025: $6,988,250Net Income 2025: $33,9222025

Highlighted filing

2025

Revenue$7,022,172
Expenses$6,988,250
Net Income$33,922
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$3,124,663
Liabilities
$2,080,894
Net assets
$1,043,769
Revenue
$7,022,172
Expenses
$6,988,250
Net income
$33,922
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$3.12$2.08$1.04$7.02$6.99$0.03
2024Detailed filing. Detailed filing data is available for this year.$3.04$2.03$1.01$8.38$8.37$0.01
2023Detailed filing. Detailed filing data is available for this year.$4.16$3.15$1.00$9.98$10.3$0.32
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.06$1.74$1.32$7.83$7.38$0.44
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.46$1.58$0.88$7.02$6.26$0.76
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.66$1.54$0.12$6.12$6.19$0.07
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.31$1.12$0.19$5.69$5.68$0.01
2018Detailed filing. Detailed filing data is available for this year.$1.38$1.19$0.18$4.99$4.82$0.17
2017Detailed filing. Detailed filing data is available for this year.$1.11$1.10$0.01$4.54$4.38$0.15
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.86$1.00$0.14$4.07$4.08$0.01
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.75$0.88$0.13$3.46$3.50$0.04
2014Summary only. Only limited summary data is available for this year.$0.69$0.64$0.05$3.68$3.68$0.00
2013Summary only. Only limited summary data is available for this year.$0.86$0.81$0.05$4.38$4.36$0.02
2012Summary only. Only limited summary data is available for this year.$0.77$0.74$0.03$4.64$4.58$0.06
2011Summary only. Only limited summary data is available for this year.$0.95$0.98$0.03$4.49$4.82$0.33
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Jan 13, 2026
Return Version
2024v5.0
Gross Receipts
$7,261,422
Mission and Program Overview

Mission

To develop and promulgate a strategy to address the aids epidemic within the latino community. In furtherance of this charitable and educational purpose, the commission works to: raise the latino community's consciousness, and that of the society as a whole regarding hiv infection among latinos; supporting the development of research, prevention, education and treatment programs that are appropriate for all latinos; promoting the latino community's right to full and speedy medical, social and governmental responses in light of the current health crisis, and comment and educate on the allocation of appropriate resources to impact communities, commmunity health education and prevention that is culturally sensitive.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$478,650$1,462,862▲ $984,212
Pledges and Grants Receivable$1,677,291$1,193,507▼ $483,784
Land, Buildings, and Equipment, Net$116,828$70,017▼ $46,811
Prepaid Expenses and Deferred Charges$30,495$39,200▲ $8,705
Total Assets$3,043,202$3,124,663▲ $81,461
Other Assets Total$739,938$359,077▼ $380,861
Liabilities
Other Liabilities$1,739,456$1,835,658▲ $96,202
Accounts Payable and Accrued Expenses$293,899$245,236▼ $48,663
Total Liabilities$2,033,355$2,080,894▲ $47,539
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,009,847$1,043,769▲ $33,922
Total Net Assets Fund Balance$1,009,847$1,043,769▲ $33,922
Total Liabilities and Net Assets / Fund Balance$3,043,202$3,124,663▲ $81,461

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$29,858$132,425$162,283
Leasehold Improvements$40,159$120,480$160,639
Other Land Buildings-$14,585$14,585
Other Assets Org$359,077--
Compensation and Service Providers
Top Officer Pay64th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Guillermo ChaconPresidentFT$167,544$167,544

Board Members and Trustees

NameTitle
Jesus AguaisChair
Vincent Guilamo-ramosphd Mph LcswVice Chair
Adriene Rosell Lnha MhaBoard Member
Dr Claudia M MorenoBoard Member
Isabel Bello De NavarroBoard Member
Justin Toro LmswBoard Member
Nilsa Olivero PhdBoard Member
Richard TorresBoard Member
Susana R Morales MdBoard Member
Vanessa Ramos EsqBoard Member
Yvette Calderon Md MsBoard Member
George M Fesser LmswSecretary
Ernesto LoperenaTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$7,021,210
Program Service Revenue
$162,942
Investment Income
$1,580
Other Revenue
$-163,560
All Other Contributions
$2,184,123
Change in Net Assets
$33,922

Audited Revenue Reconciliation

Revenue per Audited Statements
$7,022,172
Total Revenue per Audited Statements
$7,022,172
Total Revenue per Form 990
$7,022,172
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$4,635,127
Other Expenses$2,023,973
Total Fundraising Expense$357,271
Grants and Similar Amounts Paid$329,150
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,808,984$609,530$209,256$3,627,770
Other Employee Benefits$537,617$108,758$39,479$685,854
Occupancy$356,477$151,130-$507,607
Fees for Services Other$288,213$87,734$79,566$455,513
Grants to Domestic Orgs$329,150--$329,150
Payroll Taxes$252,015$50,981$18,507$321,503
Conferences and Meetings$271,344$44,566-$315,910
Travel$170,550$98,524$9,061$278,135
Office Expenses$92,057$17,770$1,121$110,948
Depreciation Depletion-$46,811-$46,811
Insurance$23,579$4,842-$28,421
Fees for Services Accounting$25,000--$25,000
Other Expenses$9,850$2,271$281$12,121
Advertising-$2,096-$2,096
Total Functional Expenses$5,341,636$1,289,343$357,271$6,988,250

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$6,988,250
Total Expenses per Audited Statements$6,988,250
Total Expenses per Form 990$6,988,250
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
All Saints Lutheran Church UnidadWoodhaven, NY-Hiv Prevention & Edu$13,800
Church of Saint JeromeBronx, NY-Hiv Prevention & Edu$13,800
Iglesia De La Santa Cruzchurch ofBrooklyn, NY-Hiv Prevention & Edu$13,800
Primitive Christian Church VisionNew York, NY-Hiv Prevention & Edu$13,600
Christ Church ImpactoBronx, NY-Hiv Prevention & Edu$13,200
Christ Church Washington HeightsNew York, NY-Hiv Prevention & Edu$13,200
Church of God Third AvenueNew York, NY-Hiv Prevention & Edu$13,200
Church of the Holy SpiritNew York, NY-Hiv Prevention & Edu$13,200
Co-op City United Methodist ChurchBronx, NY-Hiv Prevention & Edu$13,200
Good Shepard Lutheran ChurchBrooklyn, NY-Hiv Prevention & Edu$13,200
Holyrood Espicopal ChurchNew York, NY-Hiv Prevention & Edu$13,200
Iglesia Del Espiritu Santo Y MariaSunnyside, NY-Hiv Prevention & Edu$13,200
Iglesia Libre Arbol De VidaBronx, NY-Hiv Prevention & Edu$13,200
Iglesia Metodista Cuarta AvenidaBrooklyn, NY-Hiv Prevention & Edu$13,200
Iglesia Metodista Unida San EstebanBronx, NY-Hiv Prevention & Edu$13,200
Park Slope Christian TabernacleBrooklyn, NY-Hiv Prevention & Edu$13,200
ST MARK'S EPISCOPAL CHURCHJackson Heights, NY-Hiv Prevention & Edu$13,200
St Simon Stock R Catholic ChurchBronx, NY-Hiv Prevention & Edu$13,200
Sta Helena ChurchBronx, NY-Hiv Prevention & Edu$13,200
First United Methodist Church ofCorona, NY-Hiv Prevention & Edu$12,800
Our Lady of Mt CarmeloStaten Island, NY-Hiv Prevention & Edu$12,800
Com United Methodist C Jackson HeiJackson Heights, NY-Hiv Prevention & Edu$12,400
Iglesia Methodista Libre El RemantBronx, NY-Hiv Prevention & Edu$11,600
First Spanish United Methodist ChurNew York, NY-Hiv Prevention & Edu$8,000
Secon Samaria Christian ChurchBronx, NY-Hiv Prevention & Edu$6,800
Latino Community Fund IncDecatur, GA--$6,750
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$239,250
Fundraising Gross Income$75,690
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Special Event$317,054$75,690-$75,690
Total Events$317,054$75,690$239,250$-163,560
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deferred Revenue$1,296,667
Right of Use Operating Lease$374,477
Accrued Salaries and Benefits$164,514
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
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
No
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, Page 6, Part VI, Line 11B

“President/ceo and the director of finance review the form 990 for completeness and accuracy. It is then presented to the board treasurer. The director of finance and board treasurer present it to the board of directors for final approval.”

Form 990, Page 6, Part VI, Line 12C

“On an annual basis, each director is required to complete a director disclosure statement.”

Form 990, Page 6, Part VI, Line 19

“Governing documents are made available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Latino Commission on Aids
EIN
13-3629466
Phone
2126753288
Address
24 WEST 25TH STREET 9TH FLOOR, NEW YORK, NY 10010-2704

Signing Officer

Name
Guillermo Chacon
Title
President
Phone
2125849300
Signed
2026-01-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Guillermo Chacon
Formed
1990
Legal Domicile
Ny
Voting Board Members
13
Independent Board Members
13
Employees
55

Preparer

Firm
VARGAS & RIVERA CPA'S LLP
Address
586 ROUTE 304, NEW CITY, NY 10956
Preparer
Luis C Rivera
Phone
8456383113
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“To develop and promulgate a strategy to address the aids epidemic within the latino community. In furtherance of this charitable and educational purpose, the commission works to: raise the latino community's consciousness, and that of the society as a whole regarding hiv infection among latinos; supporting the development of research, prevention, education and treatment programs that are appropriate for all latinos; promoting the latino community's right to full and speedy medical, social and governmental responses in light of the current health crisis, and comment and educate on the allocation of appropriate resources to impact communities, commmunity health education and prevention that is culturally sensitive.”

Raw XML AppendixShowing 400 of 687 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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