Civic Intelligence

AIDS Services Foundation Orange County

990 • Fiscal year 2015 • EIN 33-0126481

Mar 01, 2014 to Feb 28, 2015 • Filed on Oct 09, 2015

17982 Sky Park Circle Suite JIrvine, CA 92614

(949) 809-5700

Siviq Scores

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

Liabilities / Assets

55th percentile

0.15x

Higher debt load relative to assets than 55% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

42nd percentile

0.07x

Higher debt load relative to revenue than 42% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Net Margin

47th percentile

1.8%

Higher net margin than 47% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

79th percentile

$129,672

Higher top officer pay than 79% of similar nonprofits.

Top officer pay equals 2.9% of source-year revenue.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Asset Growth

55th percentile

2.0%

Faster asset growth than 55% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

43rd percentile

1.0%

Faster revenue growth than 43% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Assets

Up

$2,248,015

Up $43,267 (+2.0%) from 2014

Net Assets

Up

$1,919,602

Up $79,459 (+4.3%) from 2014

Liabilities

Down

$328,413

Down $36,192 (-9.9%) from 2014

Revenue

Up

$4,430,673

Up $41,964 (+1.0%) from 2014

Expenses

Down

$4,350,772

Down $233,130 (-5.1%) from 2014

Net Income

Up

$79,901

Up $275,094 (+141%) from 2014

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2011: $3,117,348Liabilities 2011: $452,045Net Assets 2011: $2,665,3032011Assets 2012: $2,710,856Liabilities 2012: $393,225Net Assets 2012: $2,317,6312012Assets 2013: $2,515,206Liabilities 2013: $462,192Net Assets 2013: $2,053,0142013Assets 2014: $2,204,748Liabilities 2014: $364,605Net Assets 2014: $1,840,1432014Assets 2015: $2,248,015Liabilities 2015: $328,413Net Assets 2015: $1,919,6022015Assets 2016: $2,613,657Liabilities 2016: $369,912Net Assets 2016: $2,243,7452016Assets 2017: $3,973,842Liabilities 2017: $555,596Net Assets 2017: $3,418,2462017Assets 2019: $2,185,716Liabilities 2019: $538,503Net Assets 2019: $1,647,2132019Assets 2020: $3,550,830Liabilities 2020: $686,195Net Assets 2020: $2,864,6352020Assets 2021: $4,274,893Liabilities 2021: $1,019,344Net Assets 2021: $3,255,5492021Assets 2022: $3,937,446Liabilities 2022: $997,982Net Assets 2022: $2,939,4642022

Highlighted filing

2015

Assets$2,248,015
Liabilities$328,413
Net Assets$1,919,602

Operations Trend

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

$15M$10M$5.0M$0-$5.0MExpenses 2011: $4,449,5832011Expenses 2012: $4,462,2032012Expenses 2013: $4,528,6262013Revenue 2014: $4,388,709Expenses 2014: $4,583,902Net Income 2014: -$195,1932014Revenue 2015: $4,430,673Expenses 2015: $4,350,772Net Income 2015: $79,9012015Revenue 2016: $4,288,949Expenses 2016: $3,964,413Net Income 2016: $324,5362016Revenue 2017: $8,943,706Expenses 2017: $7,769,073Net Income 2017: $1,174,6332017Revenue 2019: $8,379,425Expenses 2019: $9,979,630Net Income 2019: -$1,600,2052019Revenue 2020: $11,141,222Expenses 2020: $10,057,784Net Income 2020: $1,083,4382020Revenue 2021: $11,980,406Expenses 2021: $11,589,492Net Income 2021: $390,9142021Revenue 2022: $10,804,360Expenses 2022: $11,120,445Net Income 2022: -$316,0852022

Highlighted filing

2015

Revenue$4,430,673
Expenses$4,350,772
Net Income$79,901
Jump To
Filing Snapshot
Filing Period
Mar 1, 2014 to Feb 28, 2015
Signed
Oct 9, 2015
Return Version
2014v5.0
Gross Receipts
$4,889,088
Mission and Program Overview

Mission

AIDS Related Support/Services and comprehensive health care services to LGBTQ+ individuals.

Aids related support/services

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$1,093,418$776,062▼ $317,356
Pledges and Grants Receivable$516,615$542,200▲ $25,585
Savings and Temporary Cash Investments$417,400$485,411▲ $68,011
Cash and Non-Interest-Bearing Accounts$46,549$242,664▲ $196,115
Land, Buildings, and Equipment, Net$64,059$117,564▲ $53,505
Prepaid Expenses and Deferred Charges$42,553$55,537▲ $12,984
Inventories for Sale or Use$4,341$8,764▲ $4,423
Total Assets$2,204,748$2,248,015▲ $43,267
Other Assets Total$19,813$19,813→ $0
Liabilities
Accounts Payable and Accrued Expenses$364,605$328,413▼ $36,192
Total Liabilities$364,605$328,413▼ $36,192
Net Assets / Fund Balance
Unrestricted Net Assets$1,764,812$1,809,542▲ $44,730
Temporarily Rstr Net Assets$75,331$110,060▲ $34,729
Total Net Assets Fund Balance$1,840,143$1,919,602▲ $79,459
Total Liabilities and Net Assets / Fund Balance$2,204,748$2,248,015▲ $43,267

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$92,994$457,055$550,049
Leasehold Improvements$0$148,845$148,845
Other Land Buildings$24,570$12,590$37,160
Other Securities$676,058--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Philip YaegerExecutive DirectorFT$121,721$7,951$129,672
Abby ManayeDirector of Finance/operatFT$85,962$7,950$93,912
Martin SalasDirector of Health E.FT$73,401$6,420$79,821
Chris BraggDirector of DevelopmentFT$71,000$5,484$76,484
Marc MargerDirector of SupportFT$62,702$6,348$69,050
Joshua JacobsSenior Director of ProgramsFT$53,318$5,424$58,742

Board Members and Trustees

Highest Paid Contractors

ContractorServicesLocationCompensation
Action Health Care INCMedical & Health Care4751 WILSHIRE BLVD SUITE 325, Los Angeles, CA 90010$178,697
Revenue and Support

Revenue Composition

Contributions and Grants
$4,060,650
Program Service Revenue
$0
Investment Income
$2,689
Other Revenue
$367,334
All Other Contributions
$777,520
Change in Net Assets
$79,901

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,868,760
Revenue Not Reported on Financial Statements
$-438,087
Revenue Not Reported on Form 990
$-442
Other Revenue Adjustments
$-440,034
Total Revenue per Audited Statements
$4,868,318
Total Revenue per Form 990
$4,430,673
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,680,719
Grants and Similar Amounts Paid$953,402
Other Expenses$716,651
Total Fundraising Expense$299,023
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,769,554-$16,019$1,785,573
Grants to Domestic Individuals$917,644--$917,644
Current Officers, Directors, Trustees, and Key Employees$180,537$27,173$173,237$380,947
Other Employee Benefits$315,489$104$10,944$326,537
Occupancy$236,900$1,292$18,693$256,885
Payroll Taxes$171,588$1,855$14,219$187,662
Fees for Services Other$121,266$8,026$37,502$166,794
Office Expenses$77,133$2,510$6,689$86,332
Grants to Domestic Orgs$35,758--$35,758
All Other Expenses$15,259$10,058$5,319$30,636
Insurance$22,732$5,786$980$29,498
Depreciation Depletion$23,679$102$1,342$25,123
Advertising$12,200$2,960$3,689$18,849
Other Expenses$9,278$481$0$9,759
Travel$6,717$933$1,243$8,893
Fees for Service Investment Mgmnt Fees-$1,947-$1,947
Total Functional Expenses$3,979,566$72,183$299,023$4,350,772

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$4,788,859
Total Expenses per Audited Statements$4,788,859
Total Expenses per Form 990$4,350,772
Expenses Not Reported on Form 990$0
Expenses Not Reported on Financial Statements$-438,087
Other Expense Adjustments$-440,034
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Shanti OcLaguna Hills, CA-Aids Related Support/services$18,673
Mercy HouseSanta Ana, CA-Aids Related Support/services$6,755
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$807,368
Fundraising Direct Expenses$440,034
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Aids Walk$342,246$342,246$190,687$151,559
Annual Gala$299,925$299,925$105,430$194,495
Total Events$807,368$807,368$440,034$367,334
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
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 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
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11

The executive director, director of finance and operations, and audit committee of the board of directors review form 990 before it is filed.

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

Each board member signs a conflict of interest document upon becoming a member. This document states that he/she agrees to notify the executive director immediately in the case of any changes in his/her status. The organization annually reviews board members' paperwork for on-going completeness and updated information.

Form 990, Part VI, Section B, Line 15

Compensation of other directors are reviewed and determined quarterly by the executive director. Compensation of key employees is determined and communicated via annual reviews by the executive director.

Form 990, Part VI, Section C, Line 19

The organization's governing documents, financial statements and conflict of interest policy are available for viewing upon request. Some of these documents are also included in the organization's annual publication.

Filing and Contact Details

Filer

Filer Name
Aids Services Foundation Orange County
EIN
33-0126481
Phone
9498095700
Address
17982 SKY PARK CIRCLE SUITE J, IRVINE, CA 92614

Signing Officer

Name
Philip Yaeger
Title
Executive Director
Phone
9498095700
Signed
2015-10-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Philip Yaeger
Formed
1995
Legal Domicile
CA
Voting Board Members
16
Independent Board Members
16
Employees
63
Volunteers
599

Preparer

Firm
Kushner Smith Joanou & Gregson Llp
Address
100 SPECTRUM CENTER DRIVE STE 1000, IRVINE, CA 92618
Preparer
Don W Dahl
Phone
9492612808
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C

The executive board has an audit committee that is responsible for the oversight of the financial statements and selection of an accountant. No change in process was made during the current tax year.

Financial Statement Notes

PART XI, LINE 4B - OTHER ADJUSTMENTS:

Fundraising events expenses <$440,034>

PART XII, LINE 4B - OTHER ADJUSTMENTS:

Fundraising events expenses <$440,034>

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IRS990/Form990PartVIISectionAGrp/TitleTxt0DIRECTOR OF HEALTH E.
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR OF SUPPORT
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt4VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt5MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt6MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt7MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt8MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt9FOUNDER/MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt10MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt11MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt12SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt13MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt14PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt15MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt16MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt17MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt18EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt19DIRECTOR OF FINANCE/OPERAT
IRS990/Form990PartVIISectionAGrp/TitleTxt20DIRECTOR OF DEVELOPMENT
IRS990/Form990PartVIISectionAGrp/TitleTxt21SENIOR DIRECTOR OF PROGRAMS
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IRS990/LegalDomicileStateCd0CA
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt018381
IRS990/LoanOutstandingInd00
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IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
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IRS990/MembersOrStockholdersInd00
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IRS990/MinutesOfCommitteesInd01
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IRS990/MissionDesc0AIDS RELATED SUPPORT/SERVICES
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IRS990/OfficeExpensesGrp/FundraisingAmt06689
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IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0315489
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0326537
IRS990/OtherExpensesGrp/Desc0PRINTING & PUBLICATIONS
IRS990/OtherExpensesGrp/Desc1TAXES & LICENSES
IRS990/OtherExpensesGrp/Desc2PROFESSIONAL DEVELOPMEN
IRS990/OtherExpensesGrp/Desc3AUTO EXPENSE
IRS990/OtherExpensesGrp/FundraisingAmt01557
IRS990/OtherExpensesGrp/FundraisingAmt16630
IRS990/OtherExpensesGrp/FundraisingAmt2960
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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1132
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IRS990/PrincipalOfficerNm0PHILIP YAEGER
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IRS990/ProgSrvcAccomActy2Grp/Desc0HOUSING SERVICES - PROVIDES RENTAL AND UTILITY ASSISTANCE, TRANSITIONAL HOUSING PLACEMENT, REFERRALS TO SAFE AND AFFORDABLE HOUSING INCLUDING PUBLIC ASSISTANCE PROGRAMS AND GUIDANCE WITH OTHER HOUSING ISSUES. ALSO PROVIDES LIFE SKILLS WORKSHOPS IN ENGLISH AND SPANISH THAT HELP CLIENTS GAIN PRACTICAL SKILLS AND MAXIMIZE THEIR INDEPENDENCE. SERVED 473.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0488566
IRS990/ProgSrvcAccomActy2Grp/GrantAmt0221276
IRS990/ProgSrvcAccomActy3Grp/Desc0NUTRITION SERVICE - PROVIDES FOOD PANTRY GROCERIES AND NUTRITIONAL SUPPLEMENTS FOR DISABLED, LOW-INCOME CLIENTS TWICE A MONTH. SERVED 454.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0346904
IRS990/ProgSrvcAccomActy3Grp/GrantAmt0220714
IRS990/ProgSrvcAccomActyOtherGrp/Desc0OTHER PROGRAM SERVICES (4) HEALTH EDUCATION - PROVIDES INFORMATION AND ONE-ON-ONE SESSIONS ON LIVING WITH HIV/AIDS, MEDICATION COMPLIANCE, NUTRITION AND COMPLEMENTARY THERAPIES. PROVIDES PREVENTION INFORMATION THROUGH COMMUNITY OUTREACH, WORKSHOPS, ONE-ON-ONE PERSONALIZED RISK ASSESSMENTS AND SOCIAL MARKETING GROUP AND COMMUNITY-LEVEL INTERVENTION PROGRAMS ARE PROVIDED AT NO COST TO PARTICIPANTS. (SERVED 3,623)OTHER PROGRAM SERVICES (5) MENTAL HEALTH - PROVIDES A VARIETY OF SUPPORT GROUPS FOR HIV-POSITIVE INDIVIDUALS AND THEIR FAMILIES, AND PEER GROUP, CHEMICAL DEPENDENCY, AND INDIVIDUAL COUNSELING ALSO PROVIDES PSYCHIATRIC EVALUATIONS FOR PEOPLE WITH HIV. (SERVED 154)OTHER PROGRAM SERVICES (6) TRANSPORTATION - PROVIDES TRANSPORTATION FOR CLIENTS WITH PRIORITY GIVEN TO MEDICAL AND MENTAL HEALTH THERAPY APPOINTMENTS, AS WELL AS APPROVED SUPPORTIVE SERVICES. MAY INCLUDE BUS PASSES, ACCESS FARE COUPONS, VAN AND TAXI RIDES. (SERVED 316)OTHER PROGRAM SERVICES (7) VOLUNTEER SERVICES - DEVELOPS, IMPLEMENTS, AND MANAGES VOLUNTEER PROGRAMS AND THE 599 ACTIVE VOLUNTEERS CURRENTLY SERVING THE AGENCY. (SERVED 1,912)OTHER PROGRAM SERVICES (8) FAMILY PROGRAMS - PROVIDES ACTIVITIES TO INFECTED AND AFFECTED FAMILY MEMBERS, INCLUDING GROUP AND INDIVIDUAL COUNSELING AND A WIDE VARIETY OF CULTURAL AND RECREATIONAL EVENTS. (SERVED 221)OTHER PROGRAM SERVICES (9) COMMUNICATIONS - IS INVOLVED IN THE PRODUCTION AND DISTRIBUTION OF ALL BROCHURES, HANDBOOKS, NEWSLETTERS, SURVEYS, PUBLIC SERVICE ANNOUNCEMENTS AND OTHER MEDIA PUBLICATIONS, USED TO EDUCATE AND INFORM CLIENTS, VOLUNTEERS, DONORS AND THE GENERAL PUBLIC ABOUT FOUNDATION ACTIVITIES.OTHER PROGRAM SERVICES (10) AIDS WALK - AIDS WALK ORANGE COUNTY PROVIDED FUNDING FOR NON-PROFIT ORGANIZATIONS THAT WORK TO DECREASE THE SPREAD OF HIV AND/OR PROVIDED DIRECT CLIENT SERVICES TO PERSONS LIVING WITH HIV OR AIDS.OTHER PROGRAM SERVICES (11) COMMUNITY OUTREACH - COORDINATES COMMUNITY OUTREACH ACTIVITIES AND FACILITATES COMMUNITY ENGAGEMENT TO REDUCE THE STIGMA OF HIV/AIDS BY ESTABLISHING AND FOSTERING COLLABORATIONS BETWEEN ASF AND COMMUNITY PARTNERS IN ORDER TO SUPPORT THE AGENCY'S MISSION.
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