Civic Intelligence

AIDS Action Baltimore Inc.

990 • Fiscal year 2022 • EIN 52-1512614

Jan 01, 2022 to Dec 31, 2022 • Filed on Apr 28, 2023

14 E Eager Street Ste 1ABaltimore, MD 21202

(410) 837-2437

Siviq Scores

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

Liabilities / Assets

68th percentile

0.02x

Higher debt load relative to assets than 68% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Liabilities / Revenue

66th percentile

0.01x

Higher debt load relative to revenue than 66% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Net Margin

21st percentile

-16%

Higher net margin than 21% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Top Officer Pay

78th percentile

$0

Higher top officer pay than 78% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Asset Growth

21st percentile

-21%

Faster asset growth than 21% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Revenue Growth

57th percentile

19%

Faster revenue growth than 57% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Assets

Down

$240,200

Down $65,670 (-21%) from 2021

Net Assets

Down

$236,418

Down $66,251 (-22%) from 2021

Liabilities

Up

$3,782

Up $581 (+18%) from 2021

Revenue

Up

$416,832

Up $65,174 (+19%) from 2021

Expenses

Up

$483,433

Up $155,868 (+48%) from 2021

Net Income

Down

-$66,601

Down $90,694 (-376%) from 2021

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2011: $136,156Liabilities 2011: $9,137Net Assets 2011: $127,0192011Assets 2012: $214,818Liabilities 2012: $10,256Net Assets 2012: $204,5622012Assets 2013: $224,368Liabilities 2013: $8,215Net Assets 2013: $216,1532013Assets 2014: $174,502Liabilities 2014: $10,256Net Assets 2014: $164,2462014Assets 2015: $230,568Liabilities 2015: $9,080Net Assets 2015: $221,4882015Assets 2016: $359,441Liabilities 2016: $10,766Net Assets 2016: $348,6752016Assets 2017: $473,401Liabilities 2017: $10,891Net Assets 2017: $462,5102017Assets 2018: $526,825Liabilities 2018: $2,930Net Assets 2018: $523,8952018Assets 2019: $345,255Liabilities 2019: $4,522Net Assets 2019: $340,7332019Assets 2020: $283,779Liabilities 2020: $5,224Net Assets 2020: $278,5552020Assets 2021: $305,870Liabilities 2021: $3,201Net Assets 2021: $302,6692021Assets 2022: $240,200Liabilities 2022: $3,782Net Assets 2022: $236,4182022Assets 2023: $340,878Liabilities 2023: $5,005Net Assets 2023: $335,8732023Assets 2024: $307,266Liabilities 2024: $1,812Net Assets 2024: $305,4542024

Highlighted filing

2022

Assets$240,200
Liabilities$3,782
Net Assets$236,418

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2011: $308,015Expenses 2011: $283,595Net Income 2011: $24,4202011Revenue 2012: $372,088Expenses 2012: $294,545Net Income 2012: $77,5432012Revenue 2013: $313,820Expenses 2013: $302,229Net Income 2013: $11,5912013Revenue 2014: $271,608Expenses 2014: $323,515Net Income 2014: -$51,9072014Revenue 2015: $380,296Expenses 2015: $323,056Net Income 2015: $57,2402015Revenue 2016: $540,392Expenses 2016: $413,205Net Income 2016: $127,1872016Revenue 2017: $579,622Expenses 2017: $465,787Net Income 2017: $113,8352017Revenue 2018: $492,905Expenses 2018: $431,520Net Income 2018: $61,3852018Revenue 2019: $249,660Expenses 2019: $432,818Net Income 2019: -$183,1582019Revenue 2020: $285,837Expenses 2020: $348,013Net Income 2020: -$62,1762020Revenue 2021: $351,658Expenses 2021: $327,565Net Income 2021: $24,0932021Revenue 2022: $416,832Expenses 2022: $483,433Net Income 2022: -$66,6012022Revenue 2023: $458,690Expenses 2023: $359,235Net Income 2023: $99,4552023Revenue 2024: $369,777Expenses 2024: $400,196Net Income 2024: -$30,4192024

Highlighted filing

2022

Revenue$416,832
Expenses$483,433
Net Income-$66,601
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Apr 28, 2023
Return Version
2022v5.0
Gross Receipts
$416,832
Mission and Program Overview

Mission

SEE BELOW

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$248,985$194,977▼ $54,008
Accounts Receivable$41,983$31,574▼ $10,409
Savings and Temporary Cash Investments$10,000$10,000→ $0
Land, Buildings, and Equipment, Net$3,133$1,880▼ $1,253
Prepaid Expenses and Deferred Charges$769$769→ $0
Total Assets$305,870$240,200▼ $65,670
Other Assets Total$1,000$1,000→ $0
Liabilities
Accounts Payable and Accrued Expenses$3,201$3,782▲ $581
Total Liabilities$3,201$3,782▲ $581
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$291,352$168,084▼ $123,268
Net Assets With Donor Restrictions$11,317$68,334▲ $57,017
Total Net Assets Fund Balance$302,669$236,418▼ $66,251
Total Liabilities and Net Assets / Fund Balance$305,870$240,200▼ $65,670

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,880$62,244$64,124
Other Assets Org$1,000--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Merle Mccann MdChairman
Cameron Wolfe PhdDirector
Mark McmullenDirector
Michael AquinoDirector
Lynda DeeExecutive Director
Jeffrey GrabelleChief Operating Officer
Jake BooneSecretary
Thomas HoldenTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$416,816
Program Service Revenue
$0
Investment Income
$16
Other Revenue
$0
All Other Contributions
$245,154
Change in Net Assets
$-66,601

Audited Revenue Reconciliation

Revenue per Audited Statements
$416,832
Total Revenue per Audited Statements
$416,832
Total Revenue per Form 990
$416,832
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$245,804
Other Expenses$237,629
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$201,164$4,105-$205,269
All Other Expenses$80,416$6,806-$87,222
Fees for Services Management$81,662--$81,662
Pension Plan Contributions$23,757$735-$24,492
Occupancy$17,892$942-$18,834
Insurance$14,836$1,648-$16,484
Payroll Taxes$14,439$1,604-$16,043
Fees for Services Accounting$5,208$4,572-$9,780
Office Expenses$4,890$257-$5,147
Depreciation Depletion$1,065$188-$1,253
Other Expenses$5,695$41-$41
Total Functional Expenses$458,680$24,753$0$483,433

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$483,433
Total Expenses per Audited Statements$483,433
Total Expenses per Form 990$483,433
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
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
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 governing body review Part VI line 11

The financial committee will review the 990 prior to filing

Conflict of interest policy compliance Part VI line 12C

The Executive Director reviews any possible conflicts of interest that may arise during the year.

Governing documents etc available to public Part VI line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
Aids Action Baltimore Inc
EIN
52-1512614
Address
14 E EAGER STREET STE 1A, Baltimore, MD 21202

Signing Officer

Name
Lynda Dee
Title
Executive Direc
Phone
4108372437
Signed
2023-04-28
Discuss with paid preparer
Yes

Organization Details

Formed
1987
Legal Domicile
Md
Voting Board Members
7
Independent Board Members
0
Employees
0

Preparer

Firm
Friedman and Associates PA
Address
10461 Mill Run Circle Ste 740, Owings Mills, MD 21117
Preparer
Marc L Friedman
Phone
4106532456
Supplemental Narrative

Additional Explanations

List of other expenses Part IX line 24E

SEE OVERFLOW STATEMENT

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IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01796697
IRS990ScheduleA/TotalSupportAmt01796697
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt01880
IRS990ScheduleD/EquipmentGrp/DepreciationAmt062244
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt064124
IRS990ScheduleD/ExpensesSubtotalAmt0483433
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt01000
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0SECURITY DEPOSITS
IRS990ScheduleD/RevenueSubtotalAmt0416832
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01880
IRS990ScheduleD/TotalBookValueOtherAssetsAmt01000
IRS990ScheduleD/TotalExpensesPerForm990Amt0483433
IRS990ScheduleD/TotalRevenuePerForm990Amt0416832
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0416832
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0483433
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The financial committee will review the 990 prior to filing
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Executive Director reviews any possible conflicts of interest that may arise during the year.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2No documents available to the public
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3SEE OVERFLOW STATEMENT
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3List of other expenses Part IX line 24e
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0305870
IRS990/TotalAssetsEOYAmt0240200
IRS990/TotalAssetsGrp/BOYAmt0305870
IRS990/TotalAssetsGrp/EOYAmt0240200
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0416816
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt024753
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0458680
IRS990/TotalFunctionalExpensesGrp/TotalAmt0483433
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt03201
IRS990/TotalLiabilitiesEOYAmt03782
IRS990/TotalLiabilitiesGrp/BOYAmt03201
IRS990/TotalLiabilitiesGrp/EOYAmt03782
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0302669
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0236418
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0458680
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt016
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0416832
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0305870
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0240200
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0aidsactionbaltimore.org
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/OOBSecurityVerificationCd000
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd00
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0LYNDA DEE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIREC
ReturnHeader/BusinessOfficerGrp/PhoneNum04108372437
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-04-28
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AIDS ACTION BALTIMORE INC
ReturnHeader/Filer/BusinessNameControlTxt0AIDS
ReturnHeader/Filer/EIN0521512614
ReturnHeader/Filer/USAddress/AddressLine1Txt014 E EAGER STREET STE 1A
ReturnHeader/Filer/USAddress/CityNm0Baltimore
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MD
ReturnHeader/Filer/USAddress/ZIPCd021202
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0521236173
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Friedman and Associates PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt010461 Mill Run Circle Ste 740
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Owings Mills
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd021117
ReturnHeader/PreparerPersonGrp/PhoneNum04106532456
ReturnHeader/PreparerPersonGrp/PreparationDt02023-10-17
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Marc L Friedman
ReturnHeader/ReturnTs02023-10-17T12:28:00-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0LYNDA
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0DEE
ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.07$0.02$3.05$3.70$4.00$0.30
2023Detailed filing. Detailed filing data is available for this year.$3.41$0.05$3.36$4.59$3.59$0.99
2022Detailed filing. Detailed filing data is available for this year.$2.40$0.04$2.36$4.17$4.83$0.67
2021Detailed filing. Detailed filing data is available for this year.$3.06$0.03$3.03$3.52$3.28$0.24
2020Detailed filing. Detailed filing data is available for this year.$2.84$0.05$2.79$2.86$3.48$0.62
2019Detailed filing. Detailed filing data is available for this year.$3.45$0.05$3.41$2.50$4.33$1.83
2018Detailed filing. Detailed filing data is available for this year.$5.27$0.03$5.24$4.93$4.32$0.61
2017Detailed filing. Detailed filing data is available for this year.$4.73$0.11$4.63$5.80$4.66$1.14
2016Detailed filing. Detailed filing data is available for this year.$3.59$0.11$3.49$5.40$4.13$1.27
2015Summary only. Only limited summary data is available for this year.$2.31$0.09$2.21$3.80$3.23$0.57
2014Summary only. Only limited summary data is available for this year.$1.75$0.10$1.64$2.72$3.24$0.52
2013Summary only. Only limited summary data is available for this year.$2.24$0.08$2.16$3.14$3.02$0.12
2012Summary only. Only limited summary data is available for this year.$2.15$0.10$2.05$3.72$2.95$0.78
2011Summary only. Only limited summary data is available for this year.$1.36$0.09$1.27$3.08$2.84$0.24