Civic Intelligence

Aid for AIDS of Nevada (Afan)

EIN 88-0214593 • 501(c)3 • Las Vegas, NV

Profile

To provide support and advocacy for adults and children living with and affected by hiv/aids in southern nevada. Works to reduce the infection through prevention education to eliminate fear, prejudice, and the stigma associated with the disease.

1830 E Sahara Avenue Suite 210Las Vegas, NV 89104

www.afanlv.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

67th percentile

0.20x

Higher debt load relative to assets than 67% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

70th percentile

0.25x

Higher debt load relative to revenue than 70% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

17th percentile

-15%

Higher net margin than 17% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

71st percentile

$111,980

Higher top officer pay than 71% of similar nonprofits.

Top officer pay equals 8.0% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

17th percentile

-9.8%

Faster asset growth than 17% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

69th percentile

22%

Faster revenue growth than 69% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Down

$1,717,397

Down $187,247 (-9.8%) from 2023

Liabilities

Up

$346,727

Up $38,877 (+13%) from 2023

Net Assets

Down

$1,370,670

Down $226,124 (-14%) from 2023

Revenue

Up

$1,401,342

Up $255,052 (+22%) from 2023

Expenses

Up

$1,617,823

Up $52,347 (+3.3%) from 2023

Net Income

Up

-$216,481

Up $202,705 (+48%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$3.0M$2.0M$1.0M$0Assets 2011: $2,172,607Liabilities 2011: $116,770Net Assets 2011: $2,055,8372011Assets 2012: $2,138,159Liabilities 2012: $271,270Net Assets 2012: $1,866,8892012Assets 2013: $1,885,972Liabilities 2013: $350,352Net Assets 2013: $1,535,6202013Assets 2014: $1,797,136Liabilities 2014: $292,051Net Assets 2014: $1,505,0852014Assets 2015: $1,877,677Liabilities 2015: $357,585Net Assets 2015: $1,520,0922015Assets 2016: $1,663,352Liabilities 2016: $525,556Net Assets 2016: $1,137,7962016Assets 2017: $1,658,926Liabilities 2017: $733,319Net Assets 2017: $925,6072017Assets 2018: $1,485,254Liabilities 2018: $736,582Net Assets 2018: $748,6722018Assets 2019: $1,471,227Liabilities 2019: $801,330Net Assets 2019: $669,8972019Assets 2020: $1,565,797Liabilities 2020: $470,459Net Assets 2020: $1,095,3382020Assets 2021: $1,548,149Liabilities 2021: $709,384Net Assets 2021: $838,7652021Assets 2022: $2,472,292Liabilities 2022: $864,889Net Assets 2022: $1,607,4032022Assets 2023: $1,904,644Liabilities 2023: $307,850Net Assets 2023: $1,596,7942023Assets 2024: $1,717,397Liabilities 2024: $346,727Net Assets 2024: $1,370,6702024

Highlighted filing

2024

Assets$1,717,397
Liabilities$346,727
Net Assets$1,370,670

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$4.0M$3.0M$2.0M$1.0M$0-$1.0MExpenses 2011: $3,168,4072011Expenses 2012: $2,869,5642012Expenses 2013: $2,362,0002013Revenue 2014: $2,258,115Expenses 2014: $2,210,883Net Income 2014: $47,2322014Revenue 2015: $2,116,582Expenses 2015: $2,107,473Net Income 2015: $9,1092015Revenue 2016: $1,787,885Expenses 2016: $2,016,835Net Income 2016: -$228,9502016Revenue 2017: $1,995,948Expenses 2017: $2,178,274Net Income 2017: -$182,3262017Revenue 2018: $1,677,562Expenses 2018: $1,784,915Net Income 2018: -$107,3532018Revenue 2019: $1,372,818Expenses 2019: $1,451,593Net Income 2019: -$78,7752019Revenue 2020: $1,295,167Expenses 2020: $1,359,540Net Income 2020: -$64,3732020Revenue 2021: $1,124,385Expenses 2021: $1,375,644Net Income 2021: -$251,2592021Revenue 2022: $2,158,530Expenses 2022: $1,332,144Net Income 2022: $826,3862022Revenue 2023: $1,146,290Expenses 2023: $1,565,476Net Income 2023: -$419,1862023Revenue 2024: $1,401,342Expenses 2024: $1,617,823Net Income 2024: -$216,4812024

Highlighted filing

2024

Revenue$1,401,342
Expenses$1,617,823
Net Income-$216,481

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.72$0.35$1.37$1.40$1.62$0.22
2023Detailed filing. Detailed filing data is available for this year.$1.90$0.31$1.60$1.15$1.57$0.42
2022Detailed filing. Detailed filing data is available for this year.$2.47$0.86$1.61$2.16$1.33$0.83
2021Detailed filing. Detailed filing data is available for this year.$1.55$0.71$0.84$1.12$1.38$0.25
2020Detailed filing. Detailed filing data is available for this year.$1.57$0.47$1.10$1.30$1.36$0.06
2019Detailed filing. Detailed filing data is available for this year.$1.47$0.80$0.67$1.37$1.45$0.08
2018Detailed filing. Detailed filing data is available for this year.$1.49$0.74$0.75$1.68$1.78$0.11
2017Detailed filing. Detailed filing data is available for this year.$1.66$0.73$0.93$2.00$2.18$0.18
2016Detailed filing. Detailed filing data is available for this year.$1.66$0.53$1.14$1.79$2.02$0.23
2015Detailed filing. Detailed filing data is available for this year.$1.88$0.36$1.52$2.12$2.11$0.01
2014Detailed filing. Detailed filing data is available for this year.$1.80$0.29$1.51$2.26$2.21$0.05
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.89$0.35$1.54$2.36
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.14$0.27$1.87$2.87
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.17$0.12$2.06$3.17
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 12, 2025
Return Version
2023v6.0
Gross Receipts
$1,520,107
Mission and Program Overview

Mission

To provide support and advocacy for adults and children living with and affected by hiv/aids in southern nevada. Works to reduce the infection through prevention education to eliminate fear, prejudice, and the stigma associated with the disease.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,052,681$1,005,318▼ $47,363
Cash and Non-Interest-Bearing Accounts$490,249$293,800▼ $196,449
Pledges and Grants Receivable$144,728$218,951▲ $74,223
Investments Other Securities$141,050$141,050→ $0
Savings and Temporary Cash Investments$29,920--
Accounts Receivable$29,224--
Prepaid Expenses and Deferred Charges$4,355$5,759▲ $1,404
Total Assets$1,904,644$1,717,397▼ $187,247
Other Assets Total$12,437$52,519▲ $40,082
Liabilities
Unsecured Notes Loans Payable$149,900$141,900▼ $8,000
Accounts Payable and Accrued Expenses$90,816$91,486▲ $670
Other Liabilities-$77,158-
Mortgage Notes Payable Secured by Investment Property$41,263$30,263▼ $11,000
Deferred Revenue$25,871$5,920▼ $19,951
Total Liabilities$307,850$346,727▲ $38,877
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,078,744$852,620▼ $226,124
Net Assets With Donor Restrictions$518,050$518,050→ $0
Total Net Assets Fund Balance$1,596,794$1,370,670▼ $226,124
Total Liabilities and Net Assets / Fund Balance$1,904,644$1,717,397▼ $187,247

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$730,318$601,844$1,332,162
Land$275,000-$275,000
Equipment-$152,450$152,450
Other Securities$141,050--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Antioco CarilloExecutive DiFT$103,584$8,396$111,980
Nycole CummingsFinance DireFT$31,000-$31,000

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$1,209,539
Program Service Revenue
$171,001
Investment Income
$2
Other Revenue
$20,800
All Other Contributions
$95,654
Change in Net Assets
$-216,481
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$969,467
Other Expenses$439,002
Grants and Similar Amounts Paid$209,354
Total Fundraising Expense$156,726
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$568,338$51,130$71,430$690,898
Grants to Domestic Individuals$209,354--$209,354
Occupancy$124,739$35,033$20,904$180,676
Current Officers, Directors, Trustees, and Key Employees-$115,470$25,347$140,817
Payroll Taxes$54,835$15,401$9,189$79,425
Fees for Services Other$40,380$11,341$6,767$58,488
Other Employee Benefits$46,147$5,979$6,201$58,327
Fees for Services Accounting-$48,050-$48,050
Depreciation Depletion$32,699$9,184$5,480$47,363
Office Expenses$31,898$8,959$5,346$46,203
Insurance$19,475$5,470$3,264$28,209
Information Technology$16,623$4,668$2,786$24,077
Advertising-$4,093-$4,093
Interest-$1,739-$1,739
Travel$72$20$12$104
Total Functional Expenses$1,144,560$316,537$156,726$1,617,823
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$118,765
Fundraising Gross Income$118,765
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Aids Walk$162,553---
Black and White$195,585$118,765-$118,765
Total Events$358,138$118,765$118,765-
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Rou Lease Liability$77,158
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
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Form 990, Page 6, Part VI, Line 3

A management company is utilized to operate the rental units.

Form 990, Page 6, Part VI, Line 11B

The finance committee of the governing body reviews the 990 in partnership with the executive director for approval. A copy of the form 990 is then emailed to the entire board before filing the form with the internal revenue service.

Form 990, Page 6, Part VI, Line 12C

The executive committee reviews any conflict of interet forms as they are turned in. Also, the policy is reviewed as part of the annual review of policies in the employee handbook.

Form 990, Page 6, Part VI, Line 15A

The executive committee reviews and evaluates the compensation of the executive director using comparability data.

Form 990, Page 6, Part VI, Line 19

THE FINANCE CO

Filing and Contact Details

Filer

Filer Name
Aid for Aids of Nevada (afan)
EIN
88-0214593
Phone
7023822326
Address
1830 E SAHARA AVENUE SUITE 210, LAS VEGAS, NV 89104

Signing Officer

Name
Antioco Carillo
Title
Executive Director
Phone
7023838086
Signed
2025-05-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Antioco Carillo
Formed
1984
Legal Domicile
Nv
Voting Board Members
9
Independent Board Members
9
Employees
26
Volunteers
25

Preparer

Firm
Houldsworth Russo & Company Pc
Address
6001 S DECATUR BLVD STE P, LAS VEGAS, NV 89118-3074
Preparer
Jessica P Sayles
Phone
7022699992
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

To provide support and advocacy for adults and children living with and affected by hiv/aids in southern nevada. Works to reduce the infection through prevention education to eliminate fear, prejudice, and the stigma associated with the disease.

Form 990, Page 2, Part III, Line 4D

There are four recurring educational programs at afan facilities. The educational programs are as follows: 1) lunch & learns - hiv + education with a meal program; 2) project upfront - hiv + speakers who have performed outreaches in clark, mojave and nye counties; 3) healthy relationships program - program to help hiv + people with disclosure; and 4) health fairs - promoting awareness in minority communities in the greater las vegas area.

Raw XML AppendixShowing 400 of 498 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Desc0SOCIAL ASSISTANCE CONSISTS OF CASE MANAGERS, WHO ARE THE FIRST AFAN REPRESENTATIVES TO MEET NEW CLIENTS. THESE CASE MANAGERS ASSESS THE NEEDS AND ELIGIBILITY OF NEW CLIENTS FOR AFAN'S SERVICES AS WELL AS OTHER AIDS SERVICE ORGANIZATIONS AND SUPPORT SYSTEMS. THEY ALSO PROVIDE INFORMATION ABOUT RESOURCES AND OPPORTUNITIES AVAILABLE TO HIV POSITIVE INDIVIDUALS AND FAMILIES, SUCH AS LEGAL ASSISTANCE, TRANSPORTATION AID, HOUSING SUPPORT, AND EMERGENCY FINANCIAL ASSISTANCE. THE PRIMARY FUNCTION OF THE CASE WORKERS IS TO LEND GUIDANCE AND SUPPORT TO OUR CLIENTS TO HELP THEM NAVIGATE THE SOCIAL SERVICES AVAILABLE TO THEM. THEY ARE AT THE HEART OF AFAN'S CLIENT SERVICES STRUCTURE.
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IRS990/MissionDesc0TO PROVIDE SUPPORT AND ADVOCACY FOR ADULTS AND CHILDREN LIVING WITH AND AFFECTED BY HIV/AIDS IN SOUTHERN NEVADA. WORKS TO REDUCE THE INFECTION THROUGH PREVENTION EDUCATION TO ELIMINATE FEAR, PREJUDICE, AND THE STIGMA ASSOCIATED WITH THE DISEASE.
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IRS990/NetAssetsOrFundBalancesEOYAmt01370670
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IRS990/OccupancyGrp/ProgramServicesAmt0124739
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IRS990/OfficeExpensesGrp/FundraisingAmt05346
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IRS990/OfficeExpensesGrp/TotalAmt046203
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IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt06201
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt05979
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IRS990/OtherEmployeeBenefitsGrp/TotalAmt058327
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IRS990/OtherSalariesAndWagesGrp/FundraisingAmt071430
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt051130
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0568338
IRS990/OtherSalariesAndWagesGrp/TotalAmt0690898
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IRS990/PayrollTaxesGrp/FundraisingAmt09189
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt015401
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IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt05759
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IRS990/ProgramServiceRevenueGrp/Desc0PROGRAM RENT
IRS990/ProgramServiceRevenueGrp/ExclusionAmt0171001
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IRS990/ProgSrvcAccomActy2Grp/Desc0THE HOUSING PROGRAM IS DIRECTED THROUGH CASE MANAGERS, WHO ASSESS BOTH IMMEDIATE AND LONG TERM HOUSING NEEDS OF AFAN CLIENTELE. INCLUDED IN THE CLIENT'S HOUSING ASSESSMENT ARE RELATED AREAS OF CONCERN, SUCH AS MENTAL HEALTH LEVEL, POTENTIAL SUBSTANCE ABUSE, FAMILY MEMBERS (IMMEDIATE AND EXTENDED), OVERALL HEALTH, LEVEL OF DISABILITY, AND FINANCIAL STATUS. EMERGENCY UTILITY PAYMENT ASSISTANCE IS ALSO AVAILABLE. ADDITIONALLY, SOCIAL WORKERS, PRIMARY CARE GIVERS, NURSES, AND MENTAL HEALTH THERAPISTS, AMONG OTHERS, WILL COLLABORATE ON ASSESSMENT TEAMS, THEREBY ENSURING THE MOST APPROPRIATE LEVEL OF ASSISTANCE AND GUIDANCE FOR EACH CLIENT.
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IRS990/ProgSrvcAccomActy2Grp/GrantAmt0183983
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0171001
IRS990/ProgSrvcAccomActy3Grp/Desc0NUTRITION SERVICES FOR PERSONS WITH HIV/AIDS.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt088845
IRS990/ProgSrvcAccomActyOtherGrp/Desc0THERE ARE FOUR RECURRING EDUCATIONAL PROGRAMS AT AFAN FACILITIES. THE EDUCATIONAL PROGRAMS ARE AS FOLLOWS: 1) LUNCH & LEARNS - HIV + EDUCATION WITH A MEAL PROGRAM; 2) PROJECT UPFRONT - HIV + SPEAKERS WHO HAVE PERFORMED OUTREACHES IN CLARK, MOJAVE AND NYE COUNTIES; 3) HEALTHY RELATIONSHIPS PROGRAM - PROGRAM TO HELP HIV + PEOPLE WITH DISCLOSURE; AND 4) HEALTH FAIRS - PROMOTING AWARENESS IN MINORITY COMMUNITIES IN THE GREATER LAS VEGAS AREA.
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IRS990/PYTotalRevenueAmt01146290
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IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0152450
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IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0275000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt077158
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ROU LEASE LIABILITY
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt0141050
IRS990ScheduleD/OtherSecuritiesGrp/Desc0BBWT, INC.
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IRS990ScheduleD/TotalBookValueSecuritiesAmt0141050
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IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0BLACK AND WHITE
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0AIDS WALK
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IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0HOUSING
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt1SUPP SVCS/MENTAL HEALTH
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt2NUTRITION
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt3TRANSPORTATION
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IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0CLIENTS MUST MEET ELIGIBILITY CRITERIA PRIOR TO RECEIVING ASSISTANCE. FOLLOW-UP PROCEDURES FOR CLIENTS ARE PERFORMED PER GRANT REQUIREMENTS.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE I, PAGE 1, PART I, LINE 2
IRS990/ScheduleJRequiredInd0false
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TO PROVIDE SUPPORT AND ADVOCACY FOR ADULTS AND CHILDREN LIVING WITH AND AFFECTED BY HIV/AIDS IN SOUTHERN NEVADA. WORKS TO REDUCE THE INFECTION THROUGH PREVENTION EDUCATION TO ELIMINATE FEAR, PREJUDICE, AND THE STIGMA ASSOCIATED WITH THE DISEASE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THERE ARE FOUR RECURRING EDUCATIONAL PROGRAMS AT AFAN FACILITIES. THE EDUCATIONAL PROGRAMS ARE AS FOLLOWS: 1) LUNCH & LEARNS - HIV + EDUCATION WITH A MEAL PROGRAM; 2) PROJECT UPFRONT - HIV + SPEAKERS WHO HAVE PERFORMED OUTREACHES IN CLARK, MOJAVE AND NYE COUNTIES; 3) HEALTHY RELATIONSHIPS PROGRAM - PROGRAM TO HELP HIV + PEOPLE WITH DISCLOSURE; AND 4) HEALTH FAIRS - PROMOTING AWARENESS IN MINORITY COMMUNITIES IN THE GREATER LAS VEGAS AREA.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A MANAGEMENT COMPANY IS UTILIZED TO OPERATE THE RENTAL UNITS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE FINANCE COMMITTEE OF THE GOVERNING BODY REVIEWS THE 990 IN PARTNERSHIP WITH THE EXECUTIVE DIRECTOR FOR APPROVAL. A COPY OF THE FORM 990 IS THEN EMAILED TO THE ENTIRE BOARD BEFORE FILING THE FORM WITH THE INTERNAL REVENUE SERVICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE EXECUTIVE COMMITTEE REVIEWS ANY CONFLICT OF INTERET FORMS AS THEY ARE TURNED IN. ALSO, THE POLICY IS REVIEWED AS PART OF THE ANNUAL REVIEW OF POLICIES IN THE EMPLOYEE HANDBOOK.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE EXECUTIVE COMMITTEE REVIEWS AND EVALUATES THE COMPENSATION OF THE EXECUTIVE DIRECTOR USING COMPARABILITY DATA.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE FINANCE CO
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B

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