Civic Intelligence

AIDS Assistance Program

990 • Fiscal year 2018 • EIN 33-0566442

Jul 01, 2017 to Jun 30, 2018 • Filed on May 09, 2019

1276 N Palm Canyon Dr Ste 108Palm Springs, CA 92262

(760) 325-8481

Siviq Scores

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

Liabilities / Assets

83rd percentile

0.56x

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

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

82nd percentile

0.68x

Higher debt load relative to revenue than 82% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

9th percentile

-32%

Higher net margin than 9% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

88th percentile

$182,500

Higher top officer pay than 88% of similar nonprofits.

Top officer pay equals 33.9% of source-year revenue.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Asset Growth

15th percentile

-8.8%

Faster asset growth than 15% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

10th percentile

-29%

Faster revenue growth than 10% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Down

$661,254

Down $63,867 (-8.8%) from 2017

Net Assets

Down

$292,243

Down $172,624 (-37%) from 2017

Liabilities

Up

$369,011

Up $108,757 (+42%) from 2017

Revenue

Down

$539,068

Down $224,096 (-29%) from 2017

Expenses

Up

$711,829

Up $66,656 (+10%) from 2017

Net Income

Down

-$172,761

Down $290,752 (-246%) from 2017

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0-$500KAssets 2015: $705,963Liabilities 2015: $1,118,679Net Assets 2015: -$412,7162015Assets 2016: $666,190Liabilities 2016: $319,314Net Assets 2016: $346,8762016Assets 2017: $725,121Liabilities 2017: $260,254Net Assets 2017: $464,8672017Assets 2018: $661,254Liabilities 2018: $369,011Net Assets 2018: $292,2432018Assets 2019: $131,352Liabilities 2019: $216,488Net Assets 2019: -$85,1362019Assets 2020: $175,561Liabilities 2020: $99,566Net Assets 2020: $75,9952020Assets 2021: $155,482Liabilities 2021: $77,616Net Assets 2021: $77,8662021Assets 2022: $59,011Liabilities 2022: $67,188Net Assets 2022: -$8,1772022Assets 2023: $63,485Liabilities 2023: $115,462Net Assets 2023: -$51,9772023Assets 2024: $35,168Liabilities 2024: $139,360Net Assets 2024: -$104,1922024

Highlighted filing

2018

Assets$661,254
Liabilities$369,011
Net Assets$292,243

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2015: $478,437Expenses 2015: $646,942Net Income 2015: -$168,5052015Revenue 2016: $1,380,316Expenses 2016: $618,458Net Income 2016: $761,8582016Revenue 2017: $763,164Expenses 2017: $645,173Net Income 2017: $117,9912017Revenue 2018: $539,068Expenses 2018: $711,829Net Income 2018: -$172,7612018Revenue 2019: $458,162Expenses 2019: $835,292Net Income 2019: -$377,1302019Revenue 2020: $633,943Expenses 2020: $472,812Net Income 2020: $161,1312020Revenue 2021: $577,243Expenses 2021: $575,418Net Income 2021: $1,8252021Revenue 2022: $644,937Expenses 2022: $730,957Net Income 2022: -$86,0202022Revenue 2023: $598,097Expenses 2023: $641,897Net Income 2023: -$43,8002023Revenue 2024: $519,345Expenses 2024: $571,560Net Income 2024: -$52,2152024

Highlighted filing

2018

Revenue$539,068
Expenses$711,829
Net Income-$172,761
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
May 9, 2019
Return Version
2017v2.2
Gross Receipts
$1,226,125
Mission and Program Overview

Mission

The specific purpose of the AIDS Assistance Program is supplying nutritional support to low-income men, women, and children living with HIV/AIDS and other life threatening illnesses.

The specific purpose of the aids assistance program is supplying nutritional support to low income men, women, and children living with hiv/aids and other life threatening illnesses.

Balance Sheet Detail
LineBeginningEndChange
Assets
Prepaid Expenses and Deferred Charges$24,243$18,457▼ $5,786
Land, Buildings, and Equipment, Net$544$7,683▲ $7,139
Cash and Non-Interest-Bearing Accounts$68,100$1,385▼ $66,715
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$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$725,121$661,254▼ $63,867
Other Assets Total$632,234$633,729▲ $1,495
Liabilities
Accounts Payable and Accrued Expenses$180,449$291,656▲ $111,207
Deferred Revenue$69,950$67,500▼ $2,450
Other Liabilities$9,855$9,855→ $0
Total Liabilities$260,254$369,011▲ $108,757
Net Assets / Fund Balance
Temporarily Rstr Net Assets$632,034$632,034→ $0
Unrestricted Net Assets$-167,167$-339,791▼ $172,624
Total Net Assets Fund Balance$464,867$292,243▼ $172,624
Total Liabilities and Net Assets / Fund Balance$725,121$661,254▼ $63,867

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$7,683$21,308$28,991
Other Land Buildings-$1,725$1,725
Other Assets Org$400--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Mark AntonExecutive DirectorFT$151,250$31,250$182,500

Board Members and Trustees

NameTitle
Thomas GleesonPresident
Anthony MarcheseVice President
Art WilliamsDirector
Craig MagawDirector
Lani GarfieldDirector
Thomas JakwayDirector
Betty CalliesSecretary
Mark MessengerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$742,455
Program Service Revenue
$0
Investment Income
$21
Other Revenue
$-203,408
All Other Contributions
$608,085
Change in Net Assets
$-172,761
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$335,606
Other Expenses$219,723
Grants and Similar Amounts Paid$156,500
Total Fundraising Expense$131,737
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$117,192$35,157$82,034$234,383
Grants to Domestic Individuals$156,500--$156,500
Fees for Services Other$61,299--$61,299
Other Salaries and Wages$21,510$20,324$1,187$43,021
Other Employee Benefits$21,090$8,436$12,654$42,180
Occupancy$22,880--$22,880
Advertising$20,916--$20,916
Payroll Taxes$8,011$3,204$4,807$16,022
Fees for Services Accounting$13,222--$13,222
Office Expenses$7,965--$7,965
Other Expenses$7,084-$31,055$7,084
All Other Expenses$4,792--$4,792
Insurance$4,643--$4,643
Depreciation Depletion$874--$874
Total Functional Expenses$512,971$67,121$131,737$711,829
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$687,057
Fundraising Gross Income$483,649
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Evening Under the Stars$534,427$402,557$360,552$42,005
Winter Classic$24,030$24,030$6,351$17,679
Total Events$615,519$483,649$687,057$-203,408
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
Accrued Payroll$9,855
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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, Line 11B: Form 990 Review Process

A draft copy of the form 990 is supplied to the board members for their approval prior to the filing of the return.

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

An annual questionnaire is provided to the board of directors to disclose any conflicts of interest.

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

The board reviews the salary of the executive director using data based on similar agencies with comparable positions.

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

The board reviews the salaries of all employees using data based on similar agencies with comparable positions.

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

Governing docs, policies, and financial statements can be obtained by request to the board of directors. Financial statements are on guidestar.org.

Filing and Contact Details

Filer

Filer Name
AIDS Assistance Program
EIN
33-0566442
Phone
7603258481
Address
1276 N Palm Canyon Dr Ste 108, Palm Springs, CA 92262

Signing Officer

Name
Betty Callies
Title
Secretary
Signed
2019-05-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mark Anton
Formed
1991
Legal Domicile
CA
Voting Board Members
8
Independent Board Members
8
Employees
3
Volunteers
63

Preparer

Firm
Maryanov Madsen Gordon Campbell
Address
PO Box 1826, PALM SPRINGS, CA 92263-1826
Preparer
Steven T Erickson CPA
Phone
7603206642
Supplemental Narrative

Additional Explanations

Other Changes In Net Assets Or Fund Balances - Other Decreases

ROUNDING = -$2

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