Civic Intelligence

AIDS Services Foundation Orange County

990 • Fiscal year 2014 • EIN 33-0126481

Mar 01, 2013 to Feb 28, 2014 • Filed on Dec 22, 2014

17982 Sky Park Circle Suite J92614

(949) 809-5700

Siviq Scores

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

Liabilities / Assets

57th percentile

0.17x

Higher debt load relative to assets than 57% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

44th percentile

0.08x

Higher debt load relative to revenue than 44% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Net Margin

28th percentile

-4.4%

Higher net margin than 28% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

81st percentile

$135,611

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 3.1% of source-year revenue.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Asset Growth

10th percentile

-12%

Faster asset growth than 10% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2014

Assets

Down

$2,204,748

Down $310,458 (-12%) from 2013

Net Assets

Down

$1,840,143

Down $212,871 (-10%) from 2013

Liabilities

Down

$364,605

Down $97,587 (-21%) from 2013

Revenue

$4,388,709

No earlier filing loaded for comparison.

Expenses

Up

$4,583,902

Up $55,276 (+1.2%) from 2013

Net Income

-$195,193

No earlier filing loaded for comparison.

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

2014

Assets$2,204,748
Liabilities$364,605
Net Assets$1,840,143

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

2014

Revenue$4,388,709
Expenses$4,583,902
Net Income-$195,193
Jump To
Filing Snapshot
Filing Period
Mar 1, 2013 to Feb 28, 2014
Signed
Dec 22, 2014
Return Version
2013v4.0
Gross Receipts
$4,887,370
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 in Publicly Traded Securities$959,499$993,403▲ $33,904
Pledges and Grants Receivable$618,463$516,615▼ $101,848
Savings and Temporary Cash Investments$459,838$417,400▼ $42,438
Investments Other Securities$100,000$100,015▲ $15
Land, Buildings, and Equipment, Net$87,319$64,059▼ $23,260
Cash and Non-Interest-Bearing Accounts$200,368$46,549▼ $153,819
Prepaid Expenses and Deferred Charges$49,857$42,553▼ $7,304
Inventories for Sale or Use$10,786$4,341▼ $6,445
Accounts Receivable$2,079$0▼ $2,079
Total Assets$2,515,206$2,204,748▼ $310,458
Other Assets Total$26,997$19,813▼ $7,184
Liabilities
Accounts Payable and Accrued Expenses$398,514$364,605▼ $33,909
Deferred Revenue$63,678$0▼ $63,678
Total Liabilities$462,192$364,605▼ $97,587
Net Assets / Fund Balance
Unrestricted Net Assets$2,010,826$1,764,812▼ $246,014
Temporarily Rstr Net Assets$42,188$75,331▲ $33,143
Total Net Assets Fund Balance$2,053,014$1,840,143▼ $212,871
Total Liabilities and Net Assets / Fund Balance$2,515,206$2,204,748▼ $310,458

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$64,059$425,583$489,642
Leasehold Improvements$0$148,845$148,845
Other Land Buildings$0$12,590$12,590
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Philip YaegerExecutive DirectorFT$127,467$8,144$135,611
Scott BlaisdellDirector of Clinical SuppoFT$105,586$6,644$112,230
Abby ManayeDirector of Finance/operatFT$89,457$7,988$97,445
Martin SalasDirector of Health E.FT$76,459$6,475$82,934
Marc MargerDirector of SupportFT$65,073$6,428$71,501

Board Members and Trustees

Highest Paid Contractors

ContractorServicesLocationCompensation
Airport Industrial ComplexRent-$166,743
Action Health Care INCMedical & Health Care-$163,894
Revenue and Support

Revenue Composition

Contributions and Grants
$3,990,942
Program Service Revenue
$0
Investment Income
$20,846
Other Revenue
$376,921
All Other Contributions
$735,581
Change in Net Assets
$-195,193

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,882,502
Revenue Not Reported on Financial Statements
$-493,793
Revenue Not Reported on Form 990
$-17,678
Other Revenue Adjustments
$-497,661
Total Revenue per Audited Statements
$4,864,824
Total Revenue per Form 990
$4,388,709
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,849,076
Grants and Similar Amounts Paid$1,080,381
Other Expenses$654,445
Total Fundraising Expense$258,870
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,732,958$12,371$163,616$1,908,945
Grants to Domestic Individuals$1,014,250--$1,014,250
Current Officers, Directors, Trustees, and Key Employees$359,405$16,785-$376,190
Other Employee Benefits$347,499$-9,885$13,908$351,522
Occupancy$225,205$1,031$16,551$242,787
Payroll Taxes$184,063$2,318$26,038$212,419
Fees for Services Other$113,150$7,953$6,025$127,128
Office Expenses$80,508$2,015$8,981$91,504
Grants to Domestic Orgs$66,131--$66,131
All Other Expenses$18,037$4,363$7,382$29,782
Insurance$21,518$4,378$803$26,699
Depreciation Depletion$17,866$84$1,072$19,022
Other Expenses$8,840$370$169$9,379
Advertising$4,934$1,444$131$6,509
Travel$3,376$1,597-$4,973
Fees for Service Investment Mgmnt Fees-$3,868-$3,868
Total Functional Expenses$4,270,948$54,084$258,870$4,583,902

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$5,077,695
Total Expenses per Audited Statements$5,077,695
Total Expenses per Form 990$4,583,902
Expenses Not Reported on Form 990$0
Expenses Not Reported on Financial Statements$-493,793
Other Expense Adjustments$-497,661
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
33-0236592--Aids Related Support/services$27,909
95-2934041--Aids Related Support/services$10,818
02-0809597--Aids Related Support/services$10,639
33-0315864--Aids Related Support/services$7,370
95-3709253--Aids Related Support/services$5,745
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$875,582
Fundraising Direct Expenses$498,661
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Event 1$497,305$497,305$240,497$256,808
Event 2$271,172$271,172$106,076$165,096
Total Events$875,582$875,582$498,661$376,921
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

EIN
33-0126481
Phone
9498095700

Signing Officer

Name
Philip Yaeger
Title
Executive Director
Phone
9498095700
Signed
2014-12-22
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
61
Volunteers
648

Preparer

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 <$498,661> gain on sale of fixed assets $ 1,000

PART XII, LINE 4B - OTHER ADJUSTMENTS:

Fundraising events expenses <$498,661> gain on sale of fixed assets $ 1,000

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IRS990/Form990PartVIISectionAGrp/TitleTxt0TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt1MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt3MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt4MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt6MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt7FOUNDER/MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt8MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt9MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt10SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt11MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt12PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt13MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt14MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt15MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt16EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt17DIRECTOR OF HEALTH E.
IRS990/Form990PartVIISectionAGrp/TitleTxt18DIRECTOR OF SUPPORT
IRS990/Form990PartVIISectionAGrp/TitleTxt19DIRECTOR OF CLINICAL SUPPO
IRS990/Form990PartVIISectionAGrp/TitleTxt20DIRECTOR OF FINANCE/OPERAT
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IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
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IRS990/MissionDesc0AIDS RELATED SUPPORT/SERVICES
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IRS990/OtherExpensesGrp/Desc0PRINTING & PUBLICATIONS
IRS990/OtherExpensesGrp/Desc1TAXES & LICENSES
IRS990/OtherExpensesGrp/Desc2PROFESSIONAL DEVELOPMEN
IRS990/OtherExpensesGrp/Desc3AUTO EXPENSE
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IRS990/OtherExpensesGrp/FundraisingAmt2326
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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt25202
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt3370
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IRS990/OtherExpensesGrp/ProgramServicesAmt27861
IRS990/OtherExpensesGrp/ProgramServicesAmt38840
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IRS990/OtherExpensesGrp/TotalAmt134783
IRS990/OtherExpensesGrp/TotalAmt213389
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IRS990/PrincipalOfficerNm0PHILIP YAEGER
IRS990/ProfessionalFundraisingInd00
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 499.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0546888
IRS990/ProgSrvcAccomActy2Grp/GrantAmt0272000
IRS990/ProgSrvcAccomActy3Grp/Desc0NUTRITION SERVICE - PROVIDES FOOD PANTRY GROCERIES AND NUTRITIONAL SUPPLEMENTS FOR DISABLED, LOW-INCOME CLIENTS TWICE A MONTH. SERVED 512
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0378175
IRS990/ProgSrvcAccomActy3Grp/GrantAmt0249353
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)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 232)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 353)OTHER PROGRAM SERVICES (7) VOLUNTEER SERVICES - DEVELOPS, IMPLEMENTS, AND MANAGES VOLUNTEER PROGRAMS AND THE 648 ACTIVE VOLUNTEERS CURRENTLY SERVING THE AGENCY. (SERVED 1,326)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 250)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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IRS990/PYGrantsAndSimilarPaidAmt01007701
IRS990/PYInvestmentIncomeAmt08250
IRS990/PYOtherExpensesAmt0646585

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