Civic Intelligence

Elton John AIDS Foundation Inc.

990 • Fiscal year 2014 • EIN 58-2033460

Jan 01, 2014 to Dec 31, 2014 • Filed on Nov 13, 2015

584 BroadwayNew York, NY 10012

(212) 219-0670

Siviq Scores

Scores are not available for this record yet.

Balance Sheet

Assets

Flat

$10,560,255

Flat from 2014

Net Assets

Flat

$9,207,139

Flat from 2014

Liabilities

Flat

$1,353,116

Flat from 2014

Revenue And Expenses

Revenue

Flat

$9,325,444

Flat from 2014

Expenses

Flat

$9,512,237

Flat from 2014

Net Income

Flat

-$186,793

Flat from 2014

Historical Trend

Balance Sheet Trend

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

$40M$30M$20M$10M$0Assets 2010: $6,886,026Liabilities 2010: $345Net Assets 2010: $6,885,6812010Assets 2011: $5,125,765Liabilities 2011: $5,122Net Assets 2011: $5,120,6432011Assets 2012: $5,125,765Liabilities 2012: $5,122Net Assets 2012: $5,120,6432012Assets 2013: $9,514,431Liabilities 2013: $120,499Net Assets 2013: $9,393,9322013Assets 2014: $10,560,255Liabilities 2014: $1,353,116Net Assets 2014: $9,207,1392014Assets 2014: $10,560,255Liabilities 2014: $1,353,116Net Assets 2014: $9,207,1392014Assets 2015: $11,312,023Liabilities 2015: $3,396,294Net Assets 2015: $7,915,7292015Assets 2016: $11,431,431Liabilities 2016: $2,837,246Net Assets 2016: $8,594,1852016Assets 2017: $14,274,301Liabilities 2017: $3,491,106Net Assets 2017: $10,783,1952017Assets 2018: $23,604,963Liabilities 2018: $5,972,420Net Assets 2018: $17,632,5432018Assets 2019: $18,613,700Liabilities 2019: $8,130,826Net Assets 2019: $10,482,8742019Assets 2020: $16,006,755Liabilities 2020: $4,918,647Net Assets 2020: $11,088,1082020Assets 2021: $18,332,459Liabilities 2021: $9,016,974Net Assets 2021: $9,315,4852021Assets 2022: $28,668,788Liabilities 2022: $12,818,226Net Assets 2022: $15,850,5622022Assets 2023: $36,322,605Liabilities 2023: $20,582,311Net Assets 2023: $15,740,2942023Assets 2024: $37,404,917Liabilities 2024: $21,354,740Net Assets 2024: $16,050,1772024

Highlighted filing

2014

Assets$10,560,255
Liabilities$1,353,116
Net Assets$9,207,139

Operations Trend

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

$30M$20M$10M$0-$10MRevenue 2010: $7,964,822Expenses 2010: $8,701,180Net Income 2010: -$736,3582010Revenue 2011: $8,198,486Expenses 2011: $9,963,524Net Income 2011: -$1,765,0382011Revenue 2012: $8,198,486Expenses 2012: $9,963,524Net Income 2012: -$1,765,0382012Revenue 2013: $9,538,690Expenses 2013: $8,659,938Net Income 2013: $878,7522013Revenue 2014: $9,325,444Expenses 2014: $9,512,237Net Income 2014: -$186,7932014Revenue 2014: $9,325,444Expenses 2014: $9,512,237Net Income 2014: -$186,7932014Revenue 2015: $11,207,567Expenses 2015: $12,398,977Net Income 2015: -$1,191,4102015Revenue 2016: $10,707,008Expenses 2016: $10,028,552Net Income 2016: $678,4562016Revenue 2017: $15,208,403Expenses 2017: $12,987,784Net Income 2017: $2,220,6192017Revenue 2018: $12,933,814Expenses 2018: $6,168,761Net Income 2018: $6,765,0532018Revenue 2019: $6,138,518Expenses 2019: $13,224,768Net Income 2019: -$7,086,2502019Revenue 2020: $7,466,203Expenses 2020: $6,621,081Net Income 2020: $845,1222020Revenue 2021: $8,532,376Expenses 2021: $13,140,184Net Income 2021: -$4,607,8082021Revenue 2022: $29,188,898Expenses 2022: $22,405,990Net Income 2022: $6,782,9082022Revenue 2023: $21,618,939Expenses 2023: $22,166,622Net Income 2023: -$547,6832023Revenue 2024: $20,298,674Expenses 2024: $19,995,613Net Income 2024: $303,0612024

Highlighted filing

2014

Revenue$9,325,444
Expenses$9,512,237
Net Income-$186,793
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Nov 13, 2015
Return Version
2014v5.0
Gross Receipts
$11,402,785
Mission and Program Overview

Mission

The mission of the Elton John AIDS Foundation (EJAF) is to end the AIDS epidemic by ensuring everyone has the information and means to prevent infection and all people living with HIV have access to high-quality medical care and treatment across the United States, the Americas, and the Caribbean.

The elton john aids foundation (ejaf) works to achieve an aids-free generation through innovative hiv prevention programs.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$4,505,246$7,137,016▲ $2,631,770
Cash and Non-Interest-Bearing Accounts$1,727,798$1,932,894▲ $205,096
Savings and Temporary Cash Investments$3,185,893$1,000,369▼ $2,185,524
Prepaid Expenses and Deferred Charges$0$342,586▲ $342,586
Pledges and Grants Receivable$0$76,346▲ $76,346
Other Notes and Loans Receivable, Net$56,415$56,415→ $0
Land, Buildings, and Equipment, Net$19,629$14,629▼ $5,000
Accounts Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$9,514,431$10,560,255▲ $1,045,824
Other Assets Total$19,450$0▼ $19,450
Liabilities
Deferred Revenue$0$1,206,556▲ $1,206,556
Accounts Payable and Accrued Expenses$120,499$80,777▼ $39,722
Grants Payable$0$65,783▲ $65,783
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$120,499$1,353,116▲ $1,232,617
Net Assets / Fund Balance
Unrestricted Net Assets$9,393,932$9,061,870▼ $332,062
Temporarily Rstr Net Assets$0$145,269▲ $145,269
Permanently Rstr Net Assets$0$0→ $0
Total Net Assets Fund Balance$9,393,932$9,207,139▼ $186,793
Total Liabilities and Net Assets / Fund Balance$9,514,431$10,560,255▲ $1,045,824

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$14,629$45,345$59,974
Other Land Buildings-$27,152$27,152
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Scott P CampbellExecutive DirectorFT$240,000$60,000$300,000

Board Members and Trustees

NameTitle
David FurnishChairman
Anne AslettExecutive Board Member
Billie Jean KingExecutive Board Member
Edwina BarbisExecutive Board Member
Frank PreslandExecutive Board Member
Ilana KlossExecutive Board Member
John ScottExecutive Board Member
Sarah McmullenExecutive Board Member
Thomas E Moore IiiExecutive Board Member
Sir Elton JohnFounder
Barron SegarSecretary
M Michele BurnsTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
AAB Productions IncEvent Coordinators64 Allen Street 5th Flr, New York, NY 10002$126,000
West Wing WritersCommunictaion Cons.1150 Connecticut Avenue NW, Washington, DC 20036$120,000
Revenue and Support

Revenue Composition

Contributions and Grants
$10,623,077
Program Service Revenue
$0
Investment Income
$56,333
Other Revenue
$-1,353,966
All Other Contributions
$2,441,732
Change in Net Assets
$-186,793

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Works of Art2$391,000Fair Market Value (FMV)
Other Non Cash Contri Table1$50,000Fair Market Value (FMV)
Other Non Cash Contri Table1$14,999Fair Market Value (FMV)
Total Noncash Contributions4$455,999-

Audited Revenue Reconciliation

Revenue per Audited Statements
$11,781,824
Revenue Not Reported on Financial Statements
$-2,456,380
Revenue Not Reported on Form 990
$263,610
Other Revenue Adjustments
$-2,456,380
Total Revenue per Audited Statements
$12,045,434
Total Revenue per Form 990
$9,325,444
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$6,823,900
Other Expenses$2,055,758
Salaries, Compensation, and Employee Benefits$632,579
Total Fundraising Expense$355,644
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$6,198,900--$6,198,900
Foreign Grants$625,000--$625,000
Current Officers, Directors, Trustees, and Key Employees$163,576$65,430$98,146$327,152
Other Salaries and Wages$111,460$44,584$66,876$222,920
All Other Expenses$145,634$14,704$57,073$217,411
Office Expenses$14,849$68,273$104,195$187,317
Fees for Services Other$145,445$31,530$2,665$179,640
Occupancy$70,566$17,641-$88,207
Other Expenses$69,004--$69,004
Other Employee Benefits$21,892$8,757$13,135$43,784
Fees for Services Accounting$7,426$22,924$1,937$32,287
Payroll Taxes$14,611$5,845$8,767$29,223
Insurance-$18,495-$18,495
Fees for Service Investment Mgmnt Fees-$10,224-$10,224
Pension Plan Contributions$4,750$1,900$2,850$9,500
Depreciation Depletion-$4,999-$4,999
Total Functional Expenses$8,841,287$315,306$355,644$9,512,237

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$11,779,341
Total Expenses per Form 990$9,512,237
Expenses per Audited Statements$9,438,390
Expenses Not Reported on Form 990$2,340,951
Expenses Not Reported on Financial Statements$73,847
Other Expense Adjustments$73,847
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Partners In HealthBoston, MA501(c)(3)Caribbean$500,000
AIDS UnitedWashington, DC501(c)(3)National HIV initiatives Syringe Access$300,000
Human Rights Campaign FoundationWashington, DC501(c)(3)Media and public awareness campaigns$300,000
National Center for Civic InnovationNew York, NY501(c)(3)Incarcerated populations$200,000
Transgender Law CenterNew York City, NY501(c)(3)Community empowerment and mobilization for health$200,000
TAG Treatment Action GroupAtlanta, GA501(c)(3)HIV policy and advocacy$170,000
HarborPathColumbia, SC501(c)(3)HIV counseling, testing, and linkage to treatment$150,000
Kaiser Family FoundationMenlo Park, CA501(c)(3)Domestic MSM Initiative$150,000
Movement Strategy CenterOakland, CA501(c)(3)HIV policy and advocacy$135,000
Point Defiance AIDS ProjectsTacoma, WA501(c)(3)North American Syringe Exchange Network$105,000
Women With a Vision--Community empowerment and mobilization for health$102,500
Duke UniversityDurham, NC501(c)(3)HIV policy and advocacy$100,000
National Black Justice CoalitionWashington, DC501(c)(3)Community empowerment and mobilization for health$100,000
Point FoundationNew York, NY501(c)(3)Community empowerment and mobilization for health$100,000
Housing Works IncBrooklyn, NE501(c)(3)Caribbean$87,500
Clinton Health Access InitiativeNew York, NY501(c)(3)Caribbean$80,000
AIDS AlabamaBirmingham, AL, Rq501(c)(3)Southern United States in the Caribbean.$75,000
American Civil Liberties Union FoundationNew York, NY501(c)(3)Incarcerated populations$75,000
Casa RubyWashington, DC501(c)(3)HIV testing and treatment linkage$75,000
Friends For Life Corporation IncMemphis, TN501(c)(3)HIV testing and treatment linkage$75,000
Guiding Right IncMidwest City, OK501(c)(3)HIV testing and treatment linkage$75,000
LA Gayy and Lesbian CenterLos Angeles, CA501(c)(3)HIV prevention and risk reduction$75,000
Sero Project IncTucson, AZ501(c)(3)Community empowerment and mobilization for health$75,000
Sylvia Rivera Law ProjectNew York, NE501(c)(3)Community empowerment and mobilization for health$75,000
The Community Foundation for Greater AtlantaLong Island City, NY501(c)(3)Training, technical assistance & capacity support$75,000
Friends in DeedNew York, NE501(c)(3)HIV treatment education, provision, and support$70,000
Mississippi Center for JusticeJackson, MS501(c)(3)HIV policy and advocacy$70,000
Central Louisiana AIDS Support ServicesAlexandria, LA501(c)(3)HIV testing and treatment linkage$60,000
National Alliance of State and Territorial AIDS DiWashington, DC501(c)(3)Policy and public advocacy$60,000
University of MississippiNew York, NY501(c)(3)HIV counseling, testing, and linkage to treatment$60,000
Harm Reduction CoalitionNew York, NY501(c)(3)Injection Drug Users$57,500
Nashville CARESNashville, TN501(c)(3)Community empowerment and mobilization for health$55,000
AIDS Care Center for Education & Support ServicesNorfolk, VA501(c)(3)Domestic MSM Initiative$50,000
AIDS Community research Initiative of AmericaNew York, NY501(c)(3)Southern United States$50,000
AIDS Foundation HoustonHouston, TX501(c)(3)Incarcerated/Recently Incarcerated Populations$50,000
Birmingham AIDS OutreachBirmingham, AL501(c)(3)HIV counseling, testing, and linkage to treatment Caribbean$50,000
Emory UniversityAtlanta, GA501(c)(3)HIV counseling, testing, and linkage to treatment$50,000
Equality Foundation of GeorgiaAtlanta, GA501(c)(3)HIV policy and advocacy$50,000
Georgia State UniversityAtlanta, GA501(c)(3)HIV counseling, testing, and linkage to treatment$50,000
Health Outreach Prevention Education (HOPE)Tulsa, OK501(c)(3)Domestic MSM Initiative$50,000
Health People IncBronx, NY501(c)(3)Incarcerated populations$50,000
HealthHivWashington, DC501(c)(3)African/Caribbean Americans over 25$50,000
Hetrick -Martin InstituteNew York, NY501(c)(3)HIV policy and advocacy$50,000
International AIDS EmpowermentEl Paso, TX501(c)(3)HIV prevention and risk reduction$50,000
Migrant Clinicians NetworkAustin, TX501(c)(3)Incarcerated/Recently Incarcerated Populations$50,000
My Brother's Keeper IncRidgeland, MS501(c)(3)LGBT/MSM all ages$50,000
NC AIDS Action NetworkRaleigh, NC501(c)(3)Southern United States$50,000
Path2ParenthoodNew York, NY501(c)(3)Serivces for people with HIV$50,000
Philadelphia CenterShreveport, LA501(c)(3)Southern United States$50,000
Proteus Third Wave FundBrooklyn, NY501(c)(3)Community empowerment and mobilization for health$50,000
Southern AIDS Coalition IncSan Francisco, CA501(c)(3)HIV policy and advocacy$50,000
Urban Justice CenterVenice, CA501(c)(3)Domestic MSM Initiative$50,000
Association of Nurses in AIDS CareAkron, OH501(c)(3)HIV policy and advocacy$46,000
Health Through WallsNorth Miami, FL501(c)(3)HIV counseling, testing, and linkage to treatment$42,000
Big Bend CaresTallahassee, FL501(c)(3)LGBT/MSM all ages$40,000
FreeState LegalBaltimore, MD501(c)(3)Serivces for people with HIV$40,000
Georgia AIDS CoalitionAtlanta, GA501(c)(3)General population under 25$40,000
Jacksonville Area Sexual Minority Youth Network IJacksonville, FL501(c)(3)Domestic MSM Initiative$40,000
STAND IncNew York, NY501(c)(3)Incarcerated populations$40,000
Chicago Recovery AllianceChicago, IL501(c)(3)Injection drug users$37,500
Public Health Foundation Enterprises (for Clean NCity of Industry, CA501(c)(3)Injection Drug Users$37,500
Puerto Rico CoNCRA (Community Network for ClinicalReading, PA501(c)(3)Syringe Access in Central Eastern Puerto Rico$37,500
The People's Harm Reduction AllianceSpringfield, IL501(c)(3)Injection Drug Users$37,500
Tides CenterOakland, CA501(c)(3)Injection drug users$37,500
Prevention Point PittsburghPittsburgh, PA501(c)(3)Injection drug users$37,364
Wanda Alston FoundationAsheville, NC501(c)(3)HIV testing and treatment linkage$35,000
Alaskan AIDS Assistance Association (Four A's)Anchorage, AK501(c)(3)Injection drug users$30,000
Camden Area Health EducationCamden, NE501(c)(3)Camden AHEC Syringe Access Program$30,000
Family Health Centers of San Diego IncSan Diego, CA501(c)(3)Injection drug users$30,000
Mendocino County AIDSViral Hepatitis NetworkUkiah, CA501(c)(3)SEP (Syringe Exchange Project) General Support$28,283
Berkeley Needle Exchange Distribution (NEED)Berkeley, CA501(c)(3)HIV/AIDs related General Support$28,000
Any Positive Change IncLower Lake, CA501(c)(3)HIV/AIDs related General Support$25,000
Austin Harm Reduction CoalitionAustin, TX501(c)(3)HIV/AIDs related General Support$25,000
Bienstar Human ServicesLos Angeles, CA501(c)(3)Expanded Mobile Outreach Needle Exchange$25,000
Colorado Nonprofit Development CenterDenver, CO501(c)(3)HIV/AIDs related General Support$25,000
Correctional Association of NYNew York, NE501(c)(3)Incarcerated populations$25,000
Down East AIDS Network IncEllsworth, ME501(c)(3)Maine Harm Reduction Alliance$25,000
Medical AIDS Outreach of AlabamaMontgomery, AL501(c)(3)HIV prevention and risk reduction$25,000
Migrant Health Center IncMayaguez, PR501(c)(3)Proyecto SEP (Syringe Exchange Project) de Puerto$25,000
Social Environmental Entrepuneurs Inc (SEE)Atlantic City, NJ501(c)(3)Advocacy education$25,000
The Fortune SocietySeattle, WA501(c)(3)HIV counseling, testing, and linkage to treatment$25,000
Community Health Awareness GroupDetroit, MI501(c)(3)Injection drug users$21,250
Bethany PlaceBelleville, IL501(c)(3)HIV/AIDs related General Support$20,000
Clark County Public HealthVancouver, WA501(c)(3)Syringe Access Program$20,000
Harm Reduction Services IncSacramento, CA501(c)(3)Safe Points Syringe Exchange$20,000
Santa Fe Mountain Center IncMilford, PA501(c)(3)Injection drug users$20,000
The Phoenix CenterSan Francisco, CA501(c)(3)HIV/AIDs related General Support$20,000
Venice Family ClinicWashington, DC501(c)(3)Syringe Exchange Program$20,000
HIV Education and Prevention Project of Alameda CoOakland, CA501(c)(3)Injection drug users$17,500
HEAT ProgramResearch Foundation of SUNYBrooklyn, NY501(c)(3)HIV testing and treatment linkage$15,000
Reading Risk ReductionTesuque, NM501(c)(3)HIV/AIDs related General Support$15,000
South Jersey Against Aids Inc Dba South Jersey AidBirmingham, AL501(c)(3)Injection drug users$15,000
HipsWashington, DC501(c)(3)Peer Services Expansion$14,375
Blue Mountain Heart to HeartWalla Walla, WA501(c)(3)Expanded Syringe Exchange Program$14,000
AIDS Network IncMadison, WI501(c)(3)Networks Exchange Program$12,500
Westminster Presbyterian ChurchNew Orleans, LA501(c)(3)START Syringe Exchange Project (SEP)$11,578
Desert AIDS ProjectPalm Springs, CA501(c)(3)General Support$11,000
Minority AIDS Support ServicesNew Port News, VA501(c)(3)Retention in HIV care/HIV prevention$10,000
Out YouthAustin, TX501(c)(3)Domestic MSM Initiative$10,000
St James Infirmary (SJI)Decatur, GA501(c)(3)Injection drug users$10,000
True Colors Fund IncJackson, MS501(c)(3)General Support$10,000
Western North Carolina AIDS ProjectWashington, DC501(c)(3)Syringe Exchange Direct Services Support$10,000
Funders for LGBTQ IssuesNew York, NY501(c)(3)General Support$7,400
AIDS Project Worcester IncWorcester, MA501(c)(3)Syringe Access Program$7,000
NOAIDS Task ForceNew Orleans, LA501(c)(3)New Orleans Syringe Access Program(NOSAP)$6,250

International Summary

Spending
$625,000

International Compliance

Foreign grant records maintained
Yes
Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
Europe (Including Iceland and Greenland)GrantmakingN/a--$500,000
North AmericaGrantmakingN/a--$125,000
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$2,077,341
Fundraising Gross Income$998,349
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Aev 2014$3,824,351$524,200$347,628$176,572
Oscar 2104$4,925,418$474,149$1,288,368$-814,219
Total Events$8,749,769$998,349$2,077,341$-1,078,992
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
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
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, Line 2 - Relationships

Elton john and david furnish have a family relationship

Form 990, Part VI, Line 11B - Review of Form 990

The form 990 is reviewed by the foundation's treasurer and provided to the board before filing.

Form 990, Part VI, Line 12C - Conflicts of Interest Policy

Yes. All board members are required to review and sign a conflict of interest document. The organization regularly monitors and enforces compliance with the policy.

Form 990, Part VI, Line 15 - Compensation Setting

Compensation for the foundation's executive director was determined through the field review and analysis conducted by mercer consulting. Ongoing review of said compensation is conducted by the board treasurer and other members of the executive board.

Filing and Contact Details

Filer

Filer Name
Elton John AIDS Foundation
EIN
58-2033460
In Care Of
% SCOTT CAMPBELL
Phone
2122190670
Address
584 BROADWAY, NEW YORK, NY 10012

Signing Officer

Name
M Michele Burns
Title
Treasurer
Phone
2122190670
Signed
2015-11-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Scott Campbell
Formed
1992
Legal Domicile
Ga
Voting Board Members
12
Independent Board Members
12
Employees
4
Volunteers
40

Preparer

Firm
Grant Thornton Llp
Address
201 S COLLEGE ST STE 2500, CHARLOTTE, NC 28244
Preparer
Michele N Melchior
Phone
7046323500
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 1 - Mission

The elton john aids foundation (ejaf) works to achieve an aids-free generation through innovative hiv prevention programs, efforts to eliminate stigma and discrimination associated with hiv/aids, and direct treatment, care and support services for people living with hiv/aids across the united states, the americas, the caribbean and others.

Form 990, Part III, Line 4 - Program Service Accomplishments

The Elton John AIDS Foundation (EJAF) supports community-based prevention programs, harm reduction programs, public education to reduce the stigma of HIV/AIDS, advocacy to improve AIDS-related public policy, and direct services to persons living with HIV/AIDS, especially populations with special needs. Direct services include HIV/AIDS-related medical and mental health treatment, testing and counseling, assisted living, social service coordination, and legal aid. EJAF works in collaboration with other like-minded organizations to fund cutting-edge, community-centered work. EJAF's grant-making initiatives strategically target key regions and populations that are poorly served by current prevention efforts and most at risk of infection. The Foundation's grant-making priorities include: critically under-funded communities of (1) the Caribbean, (2) the Southern United States and major urban areas across the U.S. that are significantly impacted by HIV/AIDS; highly impacted populations such as (3) people living with HIV/AIDS, (4) gay and bisexual men and transgender individuals, (5) Black Americans, (6) people who inject drugs, (7) people who are or have been incarcerated, (8) women and girls, and (9) adolescents and young adults. Finally, many of the grants awarded by EJAF can be classified under more than one of these priority areas (i.e., LGBT youth, Black Americans in the rural South, gay injection drug users, Black gay men, etc.). For reporting purposes, EJAF categorizes its grant-making as Domestic (programs conducted in the United States) or International (programs conducted in Outside the United States). Total Domestic Grants awarded: $6,198,900 Total International Grants awarded: $625,000 2014 Grant-making Priorities: During 2014, EJAF awarded 108 grants to charitable organizations for a total investment of more than $6.8 million focused on the following priorities: 1. The Caribbean: Investments focused on Haiti, the Dominican Republic, Jamaica, and Puerto Rico. * In 2014, EJAF invested $822,000 through eight grants in the Caribbean. * Haiti was the focus of most of this investment ($592,000 in three grants) for health services, LGBT community organizing, and prisoner health outreach and linkage to care. As a result: * During the past ten years, the number of HIV-positive Haitians accessing HIV treatment has increased from 5,000 people to 63,000, and * The number of pregnant women receiving full prenatal care, with HIV testing and treatment, has increased by 25%. 2. The United States: Investments focused on the Deep South and major urban centers. * In 2014, EJAF invested $ 2.32 million in 45 grants to organizations working in the southern U.S., with the largest numbers of grants going to organizations in Atlanta, Georgia, Birmingham, Alabama, and Jackson, Mississippi. * In 2014, EJAF invested $ 1.96 million in 45 grants to organizations working in major urban centers of the US, with the largest numbers of grants going to organizations in New York City, Los Angeles, Chicago, and Washington, DC. As a result: * In both the southern U.S. and in major urban centers of the U.S, dozens of organizations were supported to improve health services, legal services and human rights advocacy, and social and economic support services. * The resulting pilot programs, scaled-up programming, and advocacy for improved government policies and funding have helped paved the way for discussions in many locations about how to make sustained progress in reducing new HIV infections and ultimately ending the HIV epidemic. 3. People living with HIV are central to all efforts to prevent, treat, and end HIV and are the focus of more than half of EJAF grants with over $3 million invested during 2014. 4. Gay and bisexual men and transgender people comprise over half of all people infected with HIV in the U.S. and a major part of the epidemic in the Caribbean. More than half of EJAF grants focus on this populations with over $3 million invested during 2014.

Form 990, Part XII, Line 1 - Accounting Method

Prior to January 1, 2014, the Foundation's financial statements had been prepared on the modified cash basis. Effective January 1, 2014, the Foundation changed its basis of accounting to U.S. GAAP. The new accounting basis was adopted because the Foundation believes the accrual basis of accounting provides a more meaningful presentation of its financial position.

Financial Statement Notes

Schedule D, Part X, Line 2 - FIN48 (ASC 740)

The Foundation is exempt from federal income taxation under Section 501(c)(3) of the Internal Revenue Code and from state income tax under comparable provisions. However, income from certain activities not directly related to the Foundation's tax exempt purpose is subject to taxation as unrelated business income. The Foundation does not have any income, which it believes would subject it to unrelated business income taxes. The Foundation has adopted the accounting topic for income taxes, which provides guidance for how uncertain income tax provisions should be recognized, measured, presented and disclosed in the financial statements. The Foundation recognizes the effects of income tax positions only if those positions are more likely than not to be sustained in the future. The Foundation determined that there are no uncertain tax positions that would have a material effect on the financial statements. With few exceptions, the Foundation is no longer subject to U.S. federal and state income tax examinations by tax authorities for years before 2010.

Schedule D, Part XI - LIne 4B

Fundraising Event Expenses Reclass - $2,077,341 Effect of change in method of accounting from modified cash to US GAAP - ($379,039)

Schedule D, Part XII - Line 2D

Fundraising Event Expenses Reclass - $2,077,341

Schedule D, Part XII - Line 4B

Effect of change in method of accounting from modified cash to US GAAP - $73,847

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IRS990/OtherSalariesAndWagesGrp/FundraisingAmt066876
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt044584
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0111460
IRS990/OtherSalariesAndWagesGrp/TotalAmt0222920
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt056415
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt056415
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IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt05845
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IRS990/PensionPlanContributionsGrp/FundraisingAmt02850
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IRS990/PensionPlanContributionsGrp/TotalAmt09500
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IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0342586
IRS990/PrincipalOfficerNm0SCOTT CAMPBELL
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IRS990/ProgSrvcAccomActy2Grp/Desc0THE ELTON JOHN AIDS FOUNDATION AWARDED $625,000 TO ORGANIZATIONS WITH HIV/AIDS RELATED PROGRAMS CONDUCTED OUTSIDE THE UNITED STATES. PLEASE REFER TO SCHEDULE O FOR FURTHER INFORMATION REGARDING THE ELTON JOHN AIDS FOUNDATION'S GRANT MAKING PRIORITIES.
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IRS990/ProgSrvcAccomActy2Grp/GrantAmt0625000
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IRS990/PYContributionsGrantsAmt010049766
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IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0878752
IRS990/PYSalariesCompEmpBnftPaidAmt0557317
IRS990/PYTotalExpensesAmt08659938
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt09538690
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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$37.4$21.4$16.1$20.3$20.0$0.30
2023Summary only. Only limited summary data is available for this year.$36.3$20.6$15.7$21.6$22.2$0.55
2022Summary only. Only limited summary data is available for this year.$28.7$12.8$15.9$29.2$22.4$6.78
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$18.3$9.02$9.32$8.53$13.1$4.61
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$16.0$4.92$11.1$7.47$6.62$0.85
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$18.6$8.13$10.5$6.14$13.2$7.09
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$23.6$5.97$17.6$12.9$6.17$6.77
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$14.3$3.49$10.8$15.2$13.0$2.22
2016Summary only. Only limited summary data is available for this year.$11.4$2.84$8.59$10.7$10.0$0.68
2015Detailed filing. Detailed filing data is available for this year.$11.3$3.40$7.92$11.2$12.4$1.19
2014Detailed filing. Detailed filing data is available for this year.$10.6$1.35$9.21$9.33$9.51$0.19
2014Detailed filing. Detailed filing data is available for this year.$10.6$1.35$9.21$9.33$9.51$0.19
2013Detailed filing. Detailed filing data is available for this year.$9.51$0.12$9.39$9.54$8.66$0.88
2012Summary only. Only limited summary data is available for this year.$5.13$0.01$5.12$8.20$9.96$1.77
2011Summary only. Only limited summary data is available for this year.$5.13$0.01$5.12$8.20$9.96$1.77
2010Summary only. Only limited summary data is available for this year.$6.89$0.00$6.89$7.96$8.70$0.74
Peer Organizations

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