Civic Intelligence

AIDS Emergency Fund

990 • Fiscal year 2015 • EIN 94-2922039

Mar 01, 2014 to Feb 28, 2015 • Filed on Jan 14, 2016

Organization ProfileAEF-SF.ORG

View Organization Page

12 Grace Street No 300San Francisco, CA 94103

(415) 558-6999

Siviq Scores

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

Liabilities / Assets

32nd percentile

0.02x

Higher debt load relative to assets than 32% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

30th percentile

0.04x

Higher debt load relative to revenue than 30% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Net Margin

78th percentile

19%

Higher net margin than 78% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

75th percentile

$115,164

Higher top officer pay than 75% of similar nonprofits.

Top officer pay equals 4.9% of source-year revenue.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Asset Growth

80th percentile

18%

Faster asset growth than 80% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

16th percentile

-18%

Faster revenue growth than 16% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Balance Sheet
Liabilities / Assets32nd percentile

Assets

Up

$3,383,119

Up $513,202 (+18%) from 2014

Net Assets

Up

$3,300,183

Up $465,415 (+16%) from 2014

Liabilities

Up

$82,936

Up $47,787 (+136%) from 2014

Revenue And Expenses
Liabilities / Revenue30th percentileNet Margin78th percentile

Revenue

Down

$2,344,982

Down $526,731 (-18%) from 2014

Expenses

Down

$1,909,580

Down $195,827 (-9.3%) from 2014

Net Income

Down

$435,402

Down $330,904 (-43%) from 2014

Historical Trend

Balance Sheet Trend

Asset Growth80th percentile

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2011: $1,407,307Liabilities 2011: $42,953Net Assets 2011: $1,364,3542011Assets 2012: $1,270,260Liabilities 2012: $57,855Net Assets 2012: $1,212,4052012Assets 2013: $2,080,609Liabilities 2013: $38,403Net Assets 2013: $2,042,2062013Assets 2014: $2,869,917Liabilities 2014: $35,149Net Assets 2014: $2,834,7682014Assets 2015: $3,383,119Liabilities 2015: $82,936Net Assets 2015: $3,300,1832015Assets 2016: $3,396,617Liabilities 2016: $28,087Net Assets 2016: $3,368,5302016Assets 2017: $3,108,574Liabilities 2017: $20,465Net Assets 2017: $3,088,1092017

Highlighted filing

2015

Assets$3,383,119
Liabilities$82,936
Net Assets$3,300,183
Open 2015 Filing

Operations Trend

Revenue Growth16th percentile

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $2,299,596Expenses 2011: $2,419,334Net Income 2011: -$119,7382011Revenue 2012: $1,899,313Expenses 2012: $2,051,262Net Income 2012: -$151,9492012Revenue 2013: $2,919,606Expenses 2013: $2,089,805Net Income 2013: $829,8012013Revenue 2014: $2,871,713Expenses 2014: $2,105,407Net Income 2014: $766,3062014Revenue 2015: $2,344,982Expenses 2015: $1,909,580Net Income 2015: $435,4022015Revenue 2016: $2,235,967Expenses 2016: $1,867,553Net Income 2016: $368,4142016Revenue 2017: $1,773,997Expenses 2017: $2,338,322Net Income 2017: -$564,3252017

Highlighted filing

2015

Revenue$2,344,982
Expenses$1,909,580
Net Income$435,402
Open 2015 Filing
Jump To
Filing Snapshot
Filing Period
Mar 1, 2014 to Feb 28, 2015
Signed
Jan 14, 2016
Return Version
2014v6.0
Gross Receipts
$2,726,438
Mission and Program Overview

Mission

Aids emergency fund responds compassionately to the aids crisis by providing immediate, short-term financial assistance to help people disabled by hiv/aids to cover their basic human needs and stabilize their living situations.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$1,869,694$1,986,287▲ $116,593
Savings and Temporary Cash Investments$241,931$704,805▲ $462,874
Pledges and Grants Receivable$167,612$239,499▲ $71,887
Cash and Non-Interest-Bearing Accounts$228,074$165,466▼ $62,608
Other Notes and Loans Receivable, Net$187,500$125,000▼ $62,500
Land, Buildings, and Equipment, Net$3,950$620▼ $3,330
Total Assets$2,869,917$3,383,119▲ $513,202
Other Assets Total$171,156$161,442▼ $9,714
Liabilities
Accounts Payable and Accrued Expenses$35,149$82,936▲ $47,787
Total Liabilities$35,149$82,936▲ $47,787
Net Assets / Fund Balance
Unrestricted Net Assets$2,834,768$3,300,183▲ $465,415
Total Net Assets Fund Balance$2,834,768$3,300,183▲ $465,415
Total Liabilities and Net Assets / Fund Balance$2,869,917$3,383,119▲ $513,202

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$620$66,158$66,778
Other Securities$53,609--
Compensation and Service Providers
Top Officer Pay75th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Michael J SmithExecutive DirectorFT$103,136$12,028$115,164

Board Members and Trustees

NameTitle
Scott WilliamsPresident, Bod
Eric ChristiansenVice President, Bod
Anne DudleyDirector
Brad SagetDirector
Derek BrocklehurstDirector
Heather RenshawDirector
Jerry SuarezDirector
Karen EdwardsDirector
Rory QuintanaDirector
Lance HolmanSecretary, Bod
Lucius ConradTreasurer, Bod
Revenue and Support

Revenue Composition

Contributions and Grants
$2,202,584
Program Service Revenue
$0
Investment Income
$68,350
Other Revenue
$74,048
All Other Contributions
$1,091,108
Change in Net Assets
$435,402

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,331,519
Revenue Not Reported on Financial Statements
$13,463
Revenue Not Reported on Form 990
$30,013
Total Revenue per Audited Statements
$2,361,532
Total Revenue per Form 990
$2,344,982
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$1,026,940
Salaries, Compensation, and Employee Benefits$541,116
Other Expenses$341,524
Total Fundraising Expense$234,229
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$939,676--$939,676
Other Salaries and Wages$187,663$64,774$59,333$311,770
Current Officers, Directors, Trustees, and Key Employees$72,977$12,163$36,488$121,628
Grants to Domestic Orgs$87,264--$87,264
Occupancy$65,961$7,259$7,347$80,567
Fees for Services Other$4,184$38,493$5,426$48,103
Other Employee Benefits$28,892$8,347$9,946$47,185
All Other Expenses$16,189$10,699$10,089$36,977
Payroll Taxes$21,038$5,750$7,651$34,439
Pension Plan Contributions$15,969$4,797$5,328$26,094
Office Expenses$15,285$4,444$5,358$25,087
Fees for Service Investment Mgmnt Fees-$13,463-$13,463
Other Expenses$1,265$880$10,934$13,079
Fees for Services Accounting$1,094$9,718$1,336$12,148
Insurance$5,801$1,687$2,033$9,521
Depreciation Depletion-$3,530-$3,530
Total Functional Expenses$1,483,472$191,879$234,229$1,909,580

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$1,909,580
Expenses per Audited Statements$1,896,117
Total Expenses per Audited Statements$1,896,117
Expenses Not Reported on Financial Statements$13,463
Expenses Not Reported on Form 990$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Positive Resource Center-501(c)(3)Share of Net Profit Raised From the Bare Chest Calendar Events.$30,999
Breast Cancer Emergency Fund-501(c)(3)To Forfeit the Costs of Shared Overhead Expenses Owed to the Agency.$30,565
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$49,286
Fundraising Direct Expenses$21,346
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Songs of Season$55,430$35,866$2,627$33,239
Gala$35,478$13,420$1,454$11,966
Total Events$90,908$49,286$21,346$27,940
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
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
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, Part VI, Section B, Line 11

“A draft of the 990 is provided to the audit committee who provides copies to all board members at a bod meeting. Full discussion is had, followed by bod vote to approve prior to filing with the irs.”

Form 990, Part VI, Section B, Line 12C

“The president of the board of directors annually asks all officers, directors, and key employees to re-sign an annual conflict of interest policy and state any potential conflicts in a board meeting. After disclosure of the financial interest and all material facts, and after any discussion with the interested person, he/she shall leave the governing board or committee meeting while the determination of a conflict of interest is discussed and voted upon. The remaining board or committee members shall decide if a conflict of interest exists. If the governing board or committee determines the member has failed to disclose an actual or possible conflict of interest, it shall take appropriate disciplinary and corrective action.”

Form 990, Part VI, Section B, Line 15A

“Terms are negotiated by the president of the bod and the finished contract is reviewed and approved in executive session by the full board. The board president surveys other comparable hiv/aids organizations in establishing the compensation plan in the contract. Since executive director had a two-year contract, this process was last conducted on 7/29/13.”

Form 990, Part VI, Section C, Line 19

“UPON REQUEST.”

Filing and Contact Details

Filer

Filer Name
Aids Emergency Fund
EIN
94-2922039
Phone
4155586999
Address
12 GRACE STREET NO 300, SAN FRANCISCO, CA 94103

Signing Officer

Name
Sandra Nathan
Title
Executive Director
Phone
4155586999
Signed
2016-01-14

Organization Details

Principal Officer
Sandra Nathan
Formed
1983
Legal Domicile
CA
Voting Board Members
12
Independent Board Members
12
Employees
13
Volunteers
100

Preparer

Firm
Pmb Helin Donovan Llp
Address
505 SANSOME STREET SUITE 850, SAN FRANCISCO, CA 94111
Preparer
W Noel Mcnabola
Phone
4153991330
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

“The organization is a not-for-profit organization, exempt from federal income tax under section 501(c)(3) of the u.s internal revenue code (the code), and contributions to it are tax deductible as prescribed by the code. The organization is also exempt from california income tax under section 23701d of revenue and taxation code. Accordingly, no provision for income taxes has been included in these financial statements. The organization has been classified as an organization that is not a private foundation under section 509(a)(1) and has been designated as a publicly supported organization under section 170(b)(1)(a)(vi) of the code. Accounting principles generally accepted in the united states of america require aef management to evaluate tax positions taken by aef and recognize a tax liability (or asset) if aef has taken an uncertain position that it is more likely than not it would be sustained upon examination by internal revenue service. Aef has analyzed its tax positions and has concluded that as of february 28, 2015, there are no uncertain positions taken or expected to be taken that would require recognition of a liability (or asset) or disclosure in the financial statements. Aef is subject to routine audits by taxing jurisdictions however, there are currently no audits for any tax periods in progress. Aef is generally no longer subject to tax examinations relating to federal and state tax returns for years prior to 2010.”

Raw XML AppendixShowing 400 of 536 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.

Path#Value
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt035149
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt082936
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0AIDS EMERGENCY FUND RESPONDS COMPASSIONATELY TO THE AIDS CRISIS BY PROVIDING IMMEDIATE, SHORT-TERM FINANCIAL ASSISTANCE TO HELP PEOPLE DISABLED BY HIV/AIDS TO COVER THEIR BASIC HUMAN NEEDS AND STABILIZE THEIR LIVING SITUATIONS.
IRS990/AllOtherContributionsAmt01091108
IRS990/AllOtherExpensesGrp/FundraisingAmt010089
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt010699
IRS990/AllOtherExpensesGrp/ProgramServicesAmt016189
IRS990/AllOtherExpensesGrp/TotalAmt036977
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0KOME MULLER
IRS990/BooksInCareOfDetail/PhoneNum04155586999
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt012 GRACE STREET NO 300
IRS990/BooksInCareOfDetail/USAddress/CityNm0SAN FRANCISCO
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd094103
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOfficerEntInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt0228074
IRS990/CashNonInterestBearingGrp/EOYAmt0165466
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt036488
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt012163
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt072977
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0121628
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd01
IRS990/CompensationProcessOtherInd00
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/ContriRptFundraisingEventAmt041622
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt02202584
IRS990/CYGrantsAndSimilarPaidAmt01026940
IRS990/CYInvestmentIncomeAmt068350
IRS990/CYOtherExpensesAmt0341524
IRS990/CYOtherRevenueAmt074048
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt0435402
IRS990/CYSalariesCompEmpBnftPaidAmt0541116
IRS990/CYTotalExpensesAmt01909580
IRS990/CYTotalFundraisingExpenseAmt0234229
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt02344982
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt03530
IRS990/DepreciationDepletionGrp/TotalAmt03530
IRS990/Desc0EMERGENCY ASSISTANCE AND EVICTION PREVENTION:AIDS EMERGENCY FUND RESPONDS COMPASSIONATELY TO THE AIDS CRISIS BY PROVIDING IMMEDIATE, SHORT-TERM FINANCIAL ASSISTANCE TO HELP PEOPLE DISABLED BY HIV/AIDS TO COVER THEIR BASIC HUMAN NEEDS AND STABILIZE THEIR LIVING SITUATIONS. DURING THE 2014/2105 YEAR, AIDS EMERGENCY FUND PROVIDED FINANCIAL ASSISTANCE TO 1,806 LOW INCOME CLIENTS TO STABILIZE HOUSING SITUATIONS, PREVENT UTILITY SHUT-OFF, CONTINUE CARE WITH MEDICAL PROVIDERS, AND TO SUSTAIN LINES OF COMMUNICATION WITH SERVICE PROVIDERS AND SUPPORT VIA THE PAYMENT OF TELEPHONE BILLS.
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt013
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt01483472
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditPerformedInd01
IRS990/FederalGrantAuditRequiredInd01
IRS990/FeesForServicesAccountingGrp/FundraisingAmt01336
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt09718
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt01094
IRS990/FeesForServicesAccountingGrp/TotalAmt012148
IRS990/FeesForServicesOtherGrp/FundraisingAmt05426
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt038493
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt04184
IRS990/FeesForServicesOtherGrp/TotalAmt048103
IRS990/FeesForSrvcInvstMgmntFeesGrp/ManagementAndGeneralAmt013463
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt013463
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form1098CFiledInd01
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt61.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt71.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt81.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt91.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt101.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt1140.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd9X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd10X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt100
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt1112028
IRS990/Form990PartVIISectionAGrp/PersonNm0SCOTT WILLIAMS
IRS990/Form990PartVIISectionAGrp/PersonNm1ERIC CHRISTIANSEN
IRS990/Form990PartVIISectionAGrp/PersonNm2LANCE HOLMAN
IRS990/Form990PartVIISectionAGrp/PersonNm3LUCIUS CONRAD
IRS990/Form990PartVIISectionAGrp/PersonNm4HEATHER RENSHAW
IRS990/Form990PartVIISectionAGrp/PersonNm5DEREK BROCKLEHURST
IRS990/Form990PartVIISectionAGrp/PersonNm6ANNE DUDLEY
IRS990/Form990PartVIISectionAGrp/PersonNm7JERRY SUAREZ
IRS990/Form990PartVIISectionAGrp/PersonNm8BRAD SAGET
IRS990/Form990PartVIISectionAGrp/PersonNm9RORY QUINTANA
IRS990/Form990PartVIISectionAGrp/PersonNm10KAREN EDWARDS
IRS990/Form990PartVIISectionAGrp/PersonNm11MICHAEL J SMITH
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt11103136
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT, BOD
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT, BOD
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY, BOD
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER, BOD
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11EXECUTIVE DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01983
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd01
IRS990/FundraisingAmt041622
IRS990/FundraisingDirectExpensesAmt021346
IRS990/FundraisingGrossIncomeAmt049286
IRS990/GainOrLossGrp/SecuritiesAmt0-1351
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt012
IRS990/GovernmentGrantsAmt01069854
IRS990/GrantAmt01026940
IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt0939676
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt0939676
IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt087264
IRS990/GrantsToDomesticOrgsGrp/TotalAmt087264
IRS990/GrantsToIndividualsInd01
IRS990/GrantsToOrganizationsInd01
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt0358759
IRS990/GrossReceiptsAmt02726438
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt012
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/FundraisingAmt02033
IRS990/InsuranceGrp/ManagementAndGeneralAmt01687
IRS990/InsuranceGrp/ProgramServicesAmt05801
IRS990/InsuranceGrp/TotalAmt09521
IRS990/InvestmentIncomeGrp/ExclusionAmt069701
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt069701
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt01869694
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt01986287
IRS990/IRPDocumentCnt09
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt066158
IRS990/LandBldgEquipBasisNetGrp/BOYAmt03950
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0620
IRS990/LandBldgEquipCostOrOtherBssAmt066778
IRS990/LegalDomicileStateCd0CA
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt0360110
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0AIDS EMERGENCY FUND RESPONDS COMPASSIONATELY TO THE AIDS CRISIS BY PROVIDING IMMEDIATE, SHORT-TERM FINANCIAL ASSISTANCE TO HELP PEOPLE DISABLED BY HIV/AIDS TO COVER THEIR BASIC HUMAN NEEDS AND STABILIZE THEIR LIVING SITUATIONS.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt02834768
IRS990/NetAssetsOrFundBalancesEOYAmt03300183
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt0-1351
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-1351
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt027940
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt027940
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt030013
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/FundraisingAmt07347
IRS990/OccupancyGrp/ManagementAndGeneralAmt07259
IRS990/OccupancyGrp/ProgramServicesAmt065961
IRS990/OccupancyGrp/TotalAmt080567
IRS990/OfficeExpensesGrp/FundraisingAmt05358
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt04444
IRS990/OfficeExpensesGrp/ProgramServicesAmt015285
IRS990/OfficeExpensesGrp/TotalAmt025087
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0171156
IRS990/OtherAssetsTotalGrp/EOYAmt0161442
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt09946
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt08347
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt028892
IRS990/OtherEmployeeBenefitsGrp/TotalAmt047185
IRS990/OtherExpensesGrp/Desc0SPECIAL EVENTS
IRS990/OtherExpensesGrp/Desc1PRINTING & COPYING
IRS990/OtherExpensesGrp/Desc2UTILITIES
IRS990/OtherExpensesGrp/Desc3POSTAGE & DELIVERY
IRS990/OtherExpensesGrp/FundraisingAmt065875
IRS990/OtherExpensesGrp/FundraisingAmt13816
IRS990/OtherExpensesGrp/FundraisingAmt23269
IRS990/OtherExpensesGrp/FundraisingAmt310934
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt03164
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt12711
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt2880
IRS990/OtherExpensesGrp/ProgramServicesAmt010887
IRS990/OtherExpensesGrp/ProgramServicesAmt19327
IRS990/OtherExpensesGrp/ProgramServicesAmt21265
IRS990/OtherExpensesGrp/TotalAmt065875
IRS990/OtherExpensesGrp/TotalAmt117867
IRS990/OtherExpensesGrp/TotalAmt215307
IRS990/OtherExpensesGrp/TotalAmt313079
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt059333
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt064774
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0187663
IRS990/OtherSalariesAndWagesGrp/TotalAmt0311770
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt0187500
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt0125000
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt07651
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt05750
IRS990/PayrollTaxesGrp/ProgramServicesAmt021038
IRS990/PayrollTaxesGrp/TotalAmt034439
IRS990/PensionPlanContributionsGrp/FundraisingAmt05328
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt04797
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt015969
IRS990/PensionPlanContributionsGrp/TotalAmt026094
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0167612
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0239499
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0SANDRA NATHAN
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt02814742
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt01149685
IRS990/PYInvestmentIncomeAmt020391
IRS990/PYOtherExpensesAmt0393238
IRS990/PYOtherRevenueAmt036580
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0766306
IRS990/PYSalariesCompEmpBnftPaidAmt0562484
IRS990/PYTotalExpensesAmt02105407
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt02871713
IRS990/QuidProQuoContributionsInd01
IRS990/QuidProQuoContriDisclInd01
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0435402
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd01
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt00
IRS990/RoyaltiesRevenueGrp/ExclusionAmt046108
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt046108
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0241931
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0704805
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0OTHER INCOME IN 2014 CONSISTS OF: 1. STALE CHECK WRITE-OFF TOTALING $5,451 2. GROSS FUNDRAISING EVENT INCOME IN THE AMOUNT OF $49,286.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt1GROSS RECEIPTS FROM RELATED ACTIVITIES IN 2014 CONSISTS OF MERCHANDISE SALES.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART II LINE 10 - OTHER INCOME
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc1PART II LINE 12 - GROSS RECEIPTS FROM RELATED ACTIVITIES
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt02182962
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt02771730
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt02881901
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt01852600
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt02216970
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt011906163
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0115809
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt033839
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt026311
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt015924
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt034558
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0226441
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt014171
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt054737
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt066144
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt016024
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt09684
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt042488
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0189077
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.81820
IRS990ScheduleA/PublicSupportPY170Pct00.84910
IRS990ScheduleA/PublicSupportTotal170Amt010081027
IRS990ScheduleA/SubstantialContributorsTotAmt01825136
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt02182962
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt02771730
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt02881901
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt01852600
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt02216970
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt011906163
IRS990ScheduleA/TotalSupportAmt012321681
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/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt0620
IRS990ScheduleD/EquipmentGrp/DepreciationAmt066158
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt066778
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt013463
IRS990ScheduleD/ExpensesSubtotalAmt01896117
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt013463
IRS990ScheduleD/InvestmentExpensesNotIncldAmt013463
IRS990ScheduleD/NetUnrealizedGainsInvstAmt030013
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt0591154
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt11341524
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt253609
IRS990ScheduleD/OtherSecuritiesGrp/Desc0EXCHANGE TRADED AND CLOSED END-FUNDS - MORGAN STANLEY
IRS990ScheduleD/OtherSecuritiesGrp/Desc1MUTUAL FUNDS - MORGAN STANLEY
IRS990ScheduleD/OtherSecuritiesGrp/Desc2STOCKS
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0F
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd1F
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd2F
IRS990ScheduleD/RevenueNotReportedAmt030013
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt013463
IRS990ScheduleD/RevenueSubtotalAmt02331519
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS A NOT-FOR-PROFIT ORGANIZATION, EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE U.S INTERNAL REVENUE CODE (THE CODE), AND CONTRIBUTIONS TO IT ARE TAX DEDUCTIBLE AS PRESCRIBED BY THE CODE. THE ORGANIZATION IS ALSO EXEMPT FROM CALIFORNIA INCOME TAX UNDER SECTION 23701D OF REVENUE AND TAXATION CODE. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN INCLUDED IN THESE FINANCIAL STATEMENTS. THE ORGANIZATION HAS BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION UNDER SECTION 509(A)(1) AND HAS BEEN DESIGNATED AS A PUBLICLY SUPPORTED ORGANIZATION UNDER SECTION 170(B)(1)(A)(VI) OF THE CODE. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE AEF MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY AEF AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF AEF HAS TAKEN AN UNCERTAIN POSITION THAT IT IS MORE LIKELY THAN NOT IT WOULD BE SUSTAINED UPON EXAMINATION BY INTERNAL REVENUE SERVICE. AEF HAS ANALYZED ITS TAX POSITIONS AND HAS CONCLUDED THAT AS OF FEBRUARY 28, 2015, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. AEF IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. AEF IS GENERALLY NO LONGER SUBJECT TO TAX EXAMINATIONS RELATING TO FEDERAL AND STATE TAX RETURNS FOR YEARS PRIOR TO 2010.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0620

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2015 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$3,383,119
Liabilities
$82,936
Net assets
$3,300,183
Revenue
$2,344,982
Expenses
$1,909,580
Net income
$435,402
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2017Detailed filing. Detailed filing data is available for this year.$3.11$0.02$3.09$1.77$2.34$0.56
2016Detailed filing. Detailed filing data is available for this year.$3.40$0.03$3.37$2.24$1.87$0.37
2015Detailed filing. Detailed filing data is available for this year.$3.38$0.08$3.30$2.34$1.91$0.44
2014Detailed filing. Detailed filing data is available for this year.$2.87$0.04$2.83$2.87$2.11$0.77
2013Summary only. Only limited summary data is available for this year.$2.08$0.04$2.04$2.92$2.09$0.83
2012Summary only. Only limited summary data is available for this year.$1.27$0.06$1.21$1.90$2.05$0.15
2011Summary only. Only limited summary data is available for this year.$1.41$0.04$1.36$2.30$2.42$0.12