Civic Intelligence

Southern AIDS Coalition

990 • Fiscal year 2019 • EIN 63-0985623

Jan 01, 2019 to Dec 31, 2019 • Filed on Jun 11, 2021

PO Box 2490Powder Springs, GA 30127

(888) 745-2975

Siviq Scores

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

Liabilities / Assets

37th percentile

0.03x

Higher debt load relative to assets than 37% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on this filing.

Source year 2019

Net Margin

Score unavailable

No value available

Net margin requires both revenue and expenses on this filing.

Source year 2019

Top Officer Pay

36th percentile

$0

Higher top officer pay than 36% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Asset Growth

39th percentile

0.0%

Faster asset growth than 39% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

1st percentile

-100%

Faster revenue growth than 1% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Up

$2,330,877

Up $1,734,035 (+291%) from 2018

Net Assets

Up

$756,505

Up $177,957 (+31%) from 2018

Liabilities

Up

$1,574,372

Up $1,556,078 (+8506%) from 2018

Revenue

Up

$2,412,596

Up $783,167 (+48%) from 2018

Expenses

Up

$2,234,639

Up $917,009 (+70%) from 2018

Net Income

Down

$177,957

Down $133,842 (-43%) from 2018

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2010: $126,191Liabilities 2010: $10,072Net Assets 2010: $116,1192010Assets 2012: $221,572Liabilities 2012: $8,273Net Assets 2012: $213,2992012Assets 2013: $387,283Liabilities 2013: $130,189Net Assets 2013: $257,0942013Assets 2014: $325,968Liabilities 2014: $53,512Net Assets 2014: $272,4562014Assets 2016: $299,479Liabilities 2016: $2,476Net Assets 2016: $297,0032016Assets 2017: $413,742Liabilities 2017: $146,993Net Assets 2017: $266,7492017Assets 2018: $596,842Liabilities 2018: $18,294Net Assets 2018: $578,5482018Assets 2019: $2,330,877Liabilities 2019: $1,574,372Net Assets 2019: $756,5052019Assets 2020: $2,331,762Liabilities 2020: $117,652Net Assets 2020: $2,214,1102020Assets 2022: $1,382,958Liabilities 2022: $64,256Net Assets 2022: $1,318,7022022Assets 2024: $1,525,391Liabilities 2024: $452,141Net Assets 2024: $1,073,2502024

Highlighted filing

2019

Assets$2,330,877
Liabilities$1,574,372
Net Assets$756,505

Operations Trend

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

$4.0M$2.0M$0-$2.0MExpenses 2010: $80,3402010Expenses 2012: $171,7472012Revenue 2013: $209,199Expenses 2013: $165,361Net Income 2013: $43,8382013Revenue 2014: $217,111Expenses 2014: $201,749Net Income 2014: $15,3622014Revenue 2016: $234,390Expenses 2016: $257,591Net Income 2016: -$23,2012016Revenue 2017: $314,670Expenses 2017: $344,924Net Income 2017: -$30,2542017Revenue 2018: $1,629,429Expenses 2018: $1,317,630Net Income 2018: $311,7992018Revenue 2019: $2,412,596Expenses 2019: $2,234,639Net Income 2019: $177,9572019Revenue 2020: $3,979,325Expenses 2020: $2,521,720Net Income 2020: $1,457,6052020Revenue 2022: $2,873,063Expenses 2022: $2,960,450Net Income 2022: -$87,3872022Revenue 2024: $3,324,978Expenses 2024: $3,321,259Net Income 2024: $3,7192024

Highlighted filing

2019

Revenue$2,412,596
Expenses$2,234,639
Net Income$177,957
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Jun 11, 2021
Return Version
2019v5.0
Gross Receipts
$2,412,596
Mission and Program Overview

Mission

To end the hiv and sti epidemics in the south by promoting accessible and high-quality systems of prevention, treatment, care, housing, and essential support services.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$354,998$1,869,509▲ $1,514,511
Savings and Temporary Cash Investments$212,961$347,843▲ $134,882
Pledges and Grants Receivable$20,400$105,985▲ $85,585
Land, Buildings, and Equipment, Net$8,483$7,540▼ $943
Total Assets$596,842$2,330,877▲ $1,734,035
Liabilities
Deferred Revenue-$1,547,147-
Accounts Payable and Accrued Expenses$18,294$27,225▲ $8,931
Total Liabilities$18,294$1,574,372▲ $1,556,078
Net Assets / Fund Balance
Net Assets With Donor Restrictions-$422,317-
Net Assets Without Donor Restrictions$578,548$334,188▼ $244,360
Total Net Assets Fund Balance$578,548$756,505▲ $177,957
Total Liabilities and Net Assets / Fund Balance$596,842$2,330,877▲ $1,734,035

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$7,540$1,886$9,426
Compensation and Service Providers

Board Members and Trustees

NameTitle
Kathie HiersChair
Shelley Lucas MphVice Chair
Angela JohnsonBoard Member
Butch MckayBoard Member
Carolyn McallasterBoard Member
Cathalene TeahanBoard Member
Jay AdamsBoard Member
Joaquin CarcanoBoard Member
Johanna HaynesBoard Member
Lee StorrowBoard Member
Mary Elizabeth MarrBoard Member
Reginald VicksBoard Member
Robin WebbBoard Member
Samuel BurgessBoard Member
Valerie MinceyBoard Member
Nichole DavisDirector Admin &
Dafina WardExecutive Di
Bambi Gaddist DrphSecretary
Claude MartinTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$2,274,729
Program Service Revenue
$132,750
Investment Income
$5,117
Other Revenue
$0
All Other Contributions
$2,274,729
Change in Net Assets
$177,957

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,412,596
Total Revenue per Audited Statements
$2,412,596
Total Revenue per Form 990
$2,412,596
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$911,329
Other Expenses$829,951
Salaries, Compensation, and Employee Benefits$493,359
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$911,329--$911,329
Fees for Services Other$437,281$33,556-$470,837
Other Salaries and Wages$360,509$59,376-$419,885
Conferences and Meetings$134,624$18,719-$153,343
Travel$87,766$6,169-$93,935
Other Employee Benefits$35,287$4,496-$39,783
Payroll Taxes$29,253$4,438-$33,691
Office Expenses$14,787$10,103-$24,890
Occupancy$5,941$17,415-$23,356
Information Technology$19,229--$19,229
Insurance$1,287$7,000-$8,287
Fees for Services Accounting-$4,000-$4,000
All Other Expenses$138,240$-134,505-$3,735
Other Expenses$126$1,870-$1,996
Depreciation Depletion-$943-$943
Advertising$515--$515
Total Functional Expenses$2,195,105$39,534$0$2,234,639

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,234,639
Total Expenses per Audited Statements$2,234,639
Total Expenses per Form 990$2,234,639
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Various OrganizationsVarious Cities, AL-Community Grants$911,329
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
Yes
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
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, Page 6, Part VI, Line 11B

Board is provided a draft of the return for approval before filing.

Form 990, Page 6, Part VI, Line 19

UPON REQUEST.

Filing and Contact Details

Filer

Filer Name
Southern Aids Coalition
EIN
63-0985623
Phone
8887452975
Address
PO BOX 2490, POWDER SPRINGS, GA 30127

Signing Officer

Name
Kathie Hiers
Title
Chair
Phone
8887452975
Signed
2021-06-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kathie Hiers
Formed
2001
Legal Domicile
Al
Voting Board Members
18
Independent Board Members
18
Employees
8

Preparer

Firm
Phillip Morgan & Company Pc
Address
3176 CAHABA HEIGHTS RD STE 100, BIRMINGHAM, AL 35243
Preparer
Phillip D Morgan CPA
Phone
2059693443
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Item B

Final audited amounts were not available when original return was filed.

Form 990, Part IX, Line 11G

Contract labor 437,281 21,306 0 professional fees 0 12,250 0 total 437,281 33,556 0

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IRS990/OccupancyGrp/ProgramServicesAmt05941
IRS990/OccupancyGrp/TotalAmt023356
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt010103
IRS990/OfficeExpensesGrp/ProgramServicesAmt014787
IRS990/OfficeExpensesGrp/TotalAmt024890
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt04496
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt035287
IRS990/OtherEmployeeBenefitsGrp/TotalAmt039783
IRS990/OtherExpensesGrp/Desc0PARTICIPANT INCENTIVES
IRS990/OtherExpensesGrp/Desc1SPONSORSHIPS
IRS990/OtherExpensesGrp/Desc2SUPPLIES
IRS990/OtherExpensesGrp/Desc3TELEPHONE
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt01000
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt14720
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt2234
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt31870
IRS990/OtherExpensesGrp/ProgramServicesAmt015700
IRS990/OtherExpensesGrp/ProgramServicesAmt13231
IRS990/OtherExpensesGrp/ProgramServicesAmt2126
IRS990/OtherExpensesGrp/TotalAmt016700
IRS990/OtherExpensesGrp/TotalAmt14720
IRS990/OtherExpensesGrp/TotalAmt23465
IRS990/OtherExpensesGrp/TotalAmt31996
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt059376
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0360509
IRS990/OtherSalariesAndWagesGrp/TotalAmt0419885
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt04438
IRS990/PayrollTaxesGrp/ProgramServicesAmt029253
IRS990/PayrollTaxesGrp/TotalAmt033691
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt020400
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0105985
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0KATHIE HIERS
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0PROGRAM SERVICE FEES
IRS990/ProgramServiceRevenueGrp/Desc1MEMBERSHIP DUES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt070000
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt162750
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt070000
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt162750
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt01568147
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt0163639
IRS990/PYInvestmentIncomeAmt02532
IRS990/PYOtherExpensesAmt0744881
IRS990/PYProgramServiceRevenueAmt058750
IRS990/PYRevenuesLessExpensesAmt0311799
IRS990/PYSalariesCompEmpBnftPaidAmt0409110
IRS990/PYTotalExpensesAmt01317630
IRS990/PYTotalRevenueAmt01629429
IRS990/ReconcilationRevenueExpnssAmt0177957
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0212961
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0347843
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0GILEAD SCIENCES, INC. COMPASS GRANT 1,989,073
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0SUPPORTING SCHEDULE
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0348406
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0328748
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0314670
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0234390
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0229613
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01455827
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt05117
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt02532
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt07649
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt072750
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99480
IRS990ScheduleA/PublicSupportPY170Pct00.99810
IRS990ScheduleA/PublicSupportTotal170Amt01455827
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0348406
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0328748
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0314670
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0234390
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0229613
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01455827
IRS990ScheduleA/TotalSupportAmt01463476
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleC/DirectContactLegislatorsInd0false
IRS990ScheduleC/GrantsOtherOrganizationsInd0false
IRS990ScheduleC/MailingsMembersInd0false
IRS990ScheduleC/MediaAdvertisementsInd0false
IRS990ScheduleC/NotDescribedSection501c3Ind0false
IRS990ScheduleC/OtherActivitiesInd0false
IRS990ScheduleC/PaidStaffOrManagementInd0true
IRS990ScheduleC/PublicationsOrBroadcastInd0false
IRS990ScheduleC/RalliesDemonstrationsInd0false
IRS990ScheduleC/SupplementalInformationDetail/ExplanationTxt0ATTEMPT TO INFLUENCE LEGISLATION BENEFITING INDIVIDUALS WITH HIV/AIDS.
IRS990ScheduleC/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE C, PART II-B, LINE 1
IRS990ScheduleC/VolunteersInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt07540
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01886
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt09426
IRS990ScheduleD/ExpensesSubtotalAmt02234639
IRS990ScheduleD/RevenueSubtotalAmt02412596
IRS990ScheduleD/TotalBookValueLandBuildingsAmt07540
IRS990ScheduleD/TotalExpensesPerForm990Amt02234639
IRS990ScheduleD/TotalRevenuePerForm990Amt02412596
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02412596
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02234639
IRS990ScheduleI/GrantRecordsMaintainedInd0false
IRS990ScheduleI/RecipientTable/CashGrantAmt0911329
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0COMMUNITY GRANTS
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0VARIOUS ORGANIZATIONS
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0VARIOUS ADDRESSES
IRS990ScheduleI/RecipientTable/USAddress/CityNm0VARIOUS CITIES
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0AL
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd035209
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FINAL AUDITED AMOUNTS WERE NOT AVAILABLE WHEN ORIGINAL RETURN WAS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BOARD IS PROVIDED A DRAFT OF THE RETURN FOR APPROVAL BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3CONTRACT LABOR 437,281 21,306 0 PROFESSIONAL FEES 0 12,250 0 TOTAL 437,281 33,556 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, ITEM B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART IX, LINE 11G
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false

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