Civic Intelligence

International AIDS Society-USA

EIN 94-3165056 • 501(c)3 • San Francisco, CA

Profile

The mission of the ias-usa is to improve the treatment, care and quality of life for people with hiv, hepatitis c virus (hcv), or other viral infections through high-quality, relevant, balanced, and needs-oriented education and information for practitioners who are actively involved in medical care and research.

131 Steuart Street 500San Francisco, CA 94105-1240

www.iasusa.org

Siviq Scores

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

Liabilities / Assets

70th percentile

0.23x

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

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

Liabilities / Revenue

75th percentile

0.34x

Higher debt load relative to revenue than 75% of similar nonprofits.

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

Net Margin

65th percentile

13%

Higher net margin than 65% of similar nonprofits.

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

Top Officer Pay

96th percentile

$400,971

Higher top officer pay than 96% of similar nonprofits.

Top officer pay equals 11.8% of source-year revenue.

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

Asset Growth

81st percentile

23%

Faster asset growth than 81% of similar nonprofits.

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

Revenue Growth

71st percentile

25%

Faster revenue growth than 71% of similar nonprofits.

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

Assets

Up

$4,932,215

Up $929,158 (+23%) from 2023

Liabilities

Up

$1,142,614

Up $236,337 (+26%) from 2023

Net Assets

Up

$3,789,601

Up $692,821 (+22%) from 2023

Revenue

Up

$3,387,144

Up $675,599 (+25%) from 2023

Expenses

Down

$2,950,654

Down $24,607 (-0.8%) from 2023

Net Income

Up

$436,490

Up $700,206 (+266%) from 2023

Trend Graphs

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2010: $2,916,788Liabilities 2010: $209,852Net Assets 2010: $2,706,9362010Assets 2011: $3,076,085Liabilities 2011: $449,984Net Assets 2011: $2,626,1012011Assets 2012: $2,761,635Liabilities 2012: $273,923Net Assets 2012: $2,487,7122012Assets 2013: $5,486,767Liabilities 2013: $3,003,594Net Assets 2013: $2,483,1732013Assets 2014: $2,795,056Liabilities 2014: $374,027Net Assets 2014: $2,421,0292014Assets 2015: $3,483,239Liabilities 2015: $496,197Net Assets 2015: $2,987,0422015Assets 2016: $4,017,779Liabilities 2016: $1,073,655Net Assets 2016: $2,944,1242016Assets 2017: $3,833,164Liabilities 2017: $720,022Net Assets 2017: $3,113,1422017Assets 2018: $3,224,456Liabilities 2018: $228,262Net Assets 2018: $2,996,1942018Assets 2019: $3,913,423Liabilities 2019: $879,828Net Assets 2019: $3,033,5952019Assets 2020: $3,823,246Liabilities 2020: $761,086Net Assets 2020: $3,062,1602020Assets 2021: $3,517,819Liabilities 2021: $289,376Net Assets 2021: $3,228,4432021Assets 2022: $4,622,876Liabilities 2022: $1,456,136Net Assets 2022: $3,166,7402022Assets 2023: $4,003,057Liabilities 2023: $906,277Net Assets 2023: $3,096,7802023Assets 2024: $4,932,215Liabilities 2024: $1,142,614Net Assets 2024: $3,789,6012024

Highlighted filing

2024

Assets$4,932,215
Liabilities$1,142,614
Net Assets$3,789,601

Operations Trend

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

$4.0M$2.0M$0-$2.0MExpenses 2010: $1,967,2692010Expenses 2011: $2,139,3242011Expenses 2012: $2,198,2492012Revenue 2013: $2,355,771Expenses 2013: $2,440,554Net Income 2013: -$84,7832013Revenue 2014: $3,185,491Expenses 2014: $2,937,701Net Income 2014: $247,7902014Revenue 2015: $3,738,898Expenses 2015: $3,428,583Net Income 2015: $310,3152015Revenue 2016: $2,781,732Expenses 2016: $2,915,148Net Income 2016: -$133,4162016Revenue 2017: $3,001,989Expenses 2017: $2,854,024Net Income 2017: $147,9652017Revenue 2018: $2,737,163Expenses 2018: $2,777,861Net Income 2018: -$40,6982018Revenue 2019: $2,723,468Expenses 2019: $2,831,603Net Income 2019: -$108,1352019Revenue 2020: $2,230,367Expenses 2020: $2,391,411Net Income 2020: -$161,0442020Revenue 2021: $2,616,412Expenses 2021: $2,570,960Net Income 2021: $45,4522021Revenue 2022: $2,829,706Expenses 2022: $2,609,499Net Income 2022: $220,2072022Revenue 2023: $2,711,545Expenses 2023: $2,975,261Net Income 2023: -$263,7162023Revenue 2024: $3,387,144Expenses 2024: $2,950,654Net Income 2024: $436,4902024

Highlighted filing

2024

Revenue$3,387,144
Expenses$2,950,654
Net Income$436,490

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.93$1.14$3.79$3.39$2.95$0.44
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.00$0.91$3.10$2.71$2.98$0.26
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.62$1.46$3.17$2.83$2.61$0.22
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.52$0.29$3.23$2.62$2.57$0.05
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.82$0.76$3.06$2.23$2.39$0.16
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.91$0.88$3.03$2.72$2.83$0.11
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.22$0.23$3.00$2.74$2.78$0.04
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.83$0.72$3.11$3.00$2.85$0.15
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.02$1.07$2.94$2.78$2.92$0.13
2015Detailed filing. Detailed filing data is available for this year.$3.48$0.50$2.99$3.74$3.43$0.31
2014Detailed filing. Detailed filing data is available for this year.$2.80$0.37$2.42$3.19$2.94$0.25
2013Detailed filing. Detailed filing data is available for this year.$5.49$3.00$2.48$2.36$2.44$0.08
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.76$0.27$2.49$2.20
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.08$0.45$2.63$2.14
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.92$0.21$2.71$1.97
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 6, 2025
Return Version
2024v5.2
Gross Receipts
$3,779,573
Mission and Program Overview

Mission

The mission of the IAS-USA is to improve the prevention, treatment, care, and quality of life for people with or at risk of HIV, hepatitis, or other viral infections through high-quality, relevant, balanced, and needs-oriented education and information for practitioners and scientists who are actively involved in medical care and research.

Provide professional medical education to improve care for people with viral diseases, eg HIV.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,916,162$2,403,285▲ $487,123
Savings and Temporary Cash Investments$1,106,543$948,569▼ $157,974
Cash and Non-Interest-Bearing Accounts$143,715$587,125▲ $443,410
Accounts Receivable$301,590$401,926▲ $100,336
Pledges and Grants Receivable$64,800$298,073▲ $233,273
Prepaid Expenses and Deferred Charges$24,466$27,311▲ $2,845
Land, Buildings, and Equipment, Net$3,374$4,618▲ $1,244
Total Assets$4,003,057$4,932,215▲ $929,158
Other Assets Total$442,407$261,308▼ $181,099
Liabilities
Deferred Revenue$0$450,000▲ $450,000
Accounts Payable and Accrued Expenses$454,361$430,322▼ $24,039
Other Liabilities$451,916$262,292▼ $189,624
Total Liabilities$906,277$1,142,614▲ $236,337
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,710,481$3,579,273▲ $868,792
Net Assets With Donor Restrictions$386,299$210,328▼ $175,971
Total Net Assets Fund Balance$3,096,780$3,789,601▲ $692,821
Total Liabilities and Net Assets / Fund Balance$4,003,057$4,932,215▲ $929,158

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$4,618$91,985$96,603
Other Assets Org$244,588--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Donna JacobsenExecutive Director/PresidentFT$380,705$20,266$400,971
Kevin BowenDirector of Production and CROIFT$167,262$11,197$178,459
John BatleyDirector of OperationsFT$129,506$9,564$139,070
Fatima TayagDirector of CME ProgramsFT$105,638$5,116$110,754

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$1,049,821
Program Service Revenue
$2,236,910
Investment Income
$100,413
Other Revenue
$0
All Other Contributions
$1,049,821
Change in Net Assets
$436,490

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,364,033
Revenue Not Reported on Financial Statements
$23,111
Revenue Not Reported on Form 990
$256,331
Total Revenue per Audited Statements
$3,620,364
Total Revenue per Form 990
$3,387,144
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,716,134
Other Expenses$1,234,520
Total Fundraising Expense$63,498
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$930,048$52,090$22,535$1,004,673
Conferences and Meetings$520,803--$520,803
Current Officers, Directors, Trustees, and Key Employees$371,188$20,789$8,994$400,971
Occupancy$176,936$4,363$9,174$190,473
Other Employee Benefits$153,080$4,259$8,427$165,766
Travel$128,145$2,926-$131,071
Fees for Services Other$119,974$118$2,141$122,233
Information Technology$96,233$768$2,500$99,501
Payroll Taxes$82,830$2,525$4,319$89,674
Fees for Services Accounting-$84,901-$84,901
Pension Plan Contributions$50,842$1,479$2,729$55,050
Insurance$26,019$793$1,357$28,169
Fees for Service Investment Mgmnt Fees-$23,111-$23,111
Other Expenses$11,756$360$613$12,729
Fees for Services Legal$10,413$10$186$10,609
Office Expenses$6,097$186$315$6,598
Depreciation Depletion$3,992$122$208$4,322
Total Functional Expenses$2,688,356$198,800$63,498$2,950,654

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$2,950,654
Expenses per Audited Statements$2,927,543
Total Expenses per Audited Statements$2,927,543
Expenses Not Reported on Financial Statements$23,111
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease liability - operating lease$262,292
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 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
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, line 11B

The draft of Form 990 is provided to the Board of Directors for review and approval prior to filing.

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

The Organization reviews any potential conflicts of interest (if any) at the annual Board of Directors meeting. Any potential conflicts are also reviewed prior to a new member joining the Board of Directors. The Board member would recuse themselves from any discussion or vote in which there is a conflict of interest.

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

The Board of Directors review and determine the compensation and resonableness of the compensation of the Executive Director by an independent executive compensation firm. Other than its Executive Director, the Organization does not have any paid employees who meet the IRS' definition of officer or key employee.

Form 990, Part VI, Section C, line 19

The organization makes its governing documents, conflict of interest policy and financial statements available to the public during the tax year, upon request.

Filing and Contact Details

Filer

Filer Name
International AIDS Society - USA
EIN
94-3165056
Phone
4155449400
Address
131 Steuart Street 500, San Francisco, CA 94105-1240
Doing Business As
International Antiviral Society USA

Signing Officer

Name
Donna M Jacobsen
Title
Executive Director/President
Phone
4155449400
Signed
2025-11-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Donna M Jacobsen
Formed
1992
Legal Domicile
Dc
Voting Board Members
5
Independent Board Members
4
Employees
14
Volunteers
31

Preparer

Firm
Rogers & Company PLLC
Address
8300 Boone Boulevard Suite 600, Vienna, VA 22182
Preparer
Amanda E Waterhouse
Phone
7038930300
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4A, Educational Programs (continued)

The eductional activities of IAS-USA include: The Conference on Retroviruses and Opportunistic Infections (CROI), an annual 4-day conference focused on state-of-the-art research in HIV disease. CROI is attended by more than 4,000 scientists and clinicians from around the world. The annual Ryan White Clinical Conference providing crucial updates on the clinical management of HIV infection for 400 to 600 experienced clinical decision makers (physicians, nurse practitioners, physician assistants) in Ryan White HIV/AIDS program-funded clinics. Interactive web-based advanced-level CME distance-learning activities available free of charge to all providers with access to the internet. Monthly live, online webinars covering current issues in HIV and viral hepatitis treatment, care and research, provided at no charge to an audience of health care practitioners worldwide. Topics in Antiviral Medicine: a peer-reviewed bimonthly journal featuring articles on HIV and HCV clinical and basic science information. Distributed at no charge to an international audience of health care practitioners. Treatment and testing guidelines panels: volunteer panels of experts in research and patient care charged with developing clinical recommendations in controversial or confusing areas of medicine. Guidelines are published in peer-reviewed journals. Drug Resistance Mutations Project: volunteer panel of experts maintain a current list of the resistance mutations associated with drug resistance. Educational, interactive, case-based sessions on academic agendas of major scientific conferences.

Financial Statement Notes

Part X, Line 2:

Management has evaluated IAS-USA's tax positions and concluded that the financial statements do not include any uncertain tax positions.

Raw XML AppendixShowing 400 of 518 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/Desc0Educational Programs:IAS-USA has an extensive network of experienced and committed experts, and is recognized for high-quality, independent educational activities that focus on the state-of-the-art research around viral disease pathogenesis and clinical care. IAS-USA's programs, methods, and content evolve in response to changes in medicine, the ongoing educational needs assessment of the target audiences, and technologies. IAS-USA is accredited by the Accreditation Counsel for Continuing Medical Education (ACCME) to sponsor Continuing Medical Education (CME) for physicians.See Schedule O for additional information on Educational Programs
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IRS990/Form990PartVIISectionAGrp/PersonNm1Constance A Benson MD
IRS990/Form990PartVIISectionAGrp/PersonNm2Judith S Currier MD
IRS990/Form990PartVIISectionAGrp/PersonNm3Carlos del Rio MD
IRS990/Form990PartVIISectionAGrp/PersonNm4Michael S Saag MD
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IRS990/Form990PartVIISectionAGrp/PersonNm6Kevin Bowen
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IRS990/Form990PartVIISectionAGrp/TitleTxt0Executive Director/President
IRS990/Form990PartVIISectionAGrp/TitleTxt1Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt2Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt3Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt4Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt5Director of Operations
IRS990/Form990PartVIISectionAGrp/TitleTxt6Dir. of Production and CROI
IRS990/Form990PartVIISectionAGrp/TitleTxt7Director of CME Programs
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IRS990/MissionDesc0The mission of the IAS-USA is to improve the prevention, treatment, care, and quality of life for people with or at risk of HIV, hepatitis, or other viral infections through high-quality, relevant, balanced, and needs-oriented education and information for practitioners and scientists who are actively involved in medical care and research.
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IRS990ScheduleA/FactsAndCircumstancesTestTxt0International AIDS Society - USA, doing business as International Antiviral Society - USA, (IAS-USA) was founded in 1991 as a 501(c)(3) not-for-profit corporation. IAS-USA is organized and operated as to attract new and additional public support and funding on a continuous basis. The organization maintains a continuous and bona fide program for solicitation of funds from the general public, public charities, businesses and individuals. While certain large grants may continue in the near term, this support is crucial to the support of the program service activities that accomplish IAS-USA's exempt purpose. IAS-USA expects to continue to solicit qualifying public support to assist in carrying out the program activities.As illustrated in the program activities in Part III of the Form 990, IAS-USA's program services directly benefit the general public on a continuing basis. The mission of IAS-USA is to improve the treatment, care, and quality of life for people with or at risk of HIV or other viral infections and their associated health conditions, through high-quality, relevant, balanced, and needs-oriented education and information for practitioners and scientists who are actively involved in medical care and research. IASUSA has an extensive network of experienced and committed experts, and is recognized for high-quality, independent educational activities that focus on the state-of-the-art research around viral disease pathogenesis and clinical care. IAS-USA's programs, methods, and content evolve in response to changes in medicine, the ongoing educational needs assessment of the target audiences, and technologies. IAS-USA is accredited by the Accreditation Counsel for Continuing Medical Education (ACCME) to sponsor Continuing Medical Education (CME) for physicians.The activities of IAS-USA include:1. The Conference on Retroviruses and Opportunistic Infections (CROI), an annual 4-day conference focused on state-of-the-art research in HIV disease. CROI is attended by more than 4,000 scientists and clinicians from around the world.2. The annual Ryan White Clinical Conference providing crucial updates on the clinical management of HIV infection for 400 to 600 experienced clinical decision makers (physicians, nurse practitioners, physician assistants) in Ryan White HIV/AIDS program-funded clinics.3. Interactive web-based advanced-level CME distance-learning activities available free of charge to all providers with access to the internet.4. Monthly live, online webinars covering current issues in HIV and viral hepatitis treatment, care and research, provided at no charge to an audience of health care practitioners worldwide.5. Topics in Antiviral Medicine: a peer-reviewed bimonthly journal featuring articles on HIV and HCV clinical and basic science information. Distributed at no charge to an international audience of health care practitioners.6. Treatment and testing guidelines panels: volunteer panels of experts in research and patient care charged with developing clinical recommendations in controversial or confusing areas of medicine. Guidelines are published in peer-reviewed journals.7. Drug Resistance Mutations Project: volunteer panel of experts maintain a current list of the resistance mutations associated with drug resistance.8. Educational, interactive, case-based sessions on academic agendas of major scientific conferences.Finally, IAS-USA's governing body represents the broad interest of the public, with no one individual or group of individuals having undue control or influence over the organization's funding or affairs. The board members bring important skill sets and qualifications that help the organization plan and achieve its strategic objectives.IAS-USA qualifies as a publicly supported organization under the facts and circumstances test set forth in Treas. Reg. 1.170A-9(f)(3). IAS-USA's public support exceeded the 10 percent threshold for public charities. Furthermore, IAS-USA's ongoing fundraising efforts, its
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Management has evaluated IAS-USA's tax positions and concluded that the financial statements do not include any uncertain tax positions.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2:
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