Civic Intelligence

AIDS Project Los Angeles

990 • Fiscal year 2017 • EIN 95-3842506

Jul 01, 2016 to Jun 30, 2017 • Filed on Jan 15, 2018

Refreshing map…

611 S Kingsley DrLos Angeles, CA 90005

(213) 201-1600

Siviq Scores

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

Liabilities / Assets

39th percentile

0.12x

Higher debt load relative to assets than 39% of similar nonprofits.

2017 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2017

Liabilities / Revenue

35th percentile

0.13x

Higher debt load relative to revenue than 35% of similar nonprofits.

2017 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2017

Net Margin

50th percentile

2.9%

Higher net margin than 50% of similar nonprofits.

2017 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2017

Top Officer Pay

76th percentile

$274,156

Higher top officer pay than 76% of similar nonprofits.

Top officer pay equals 2.7% of source-year revenue.

2017 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2017

Asset Growth

49th percentile

4.3%

Faster asset growth than 49% of similar nonprofits.

2017 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2016 to 2017

Revenue Growth

56th percentile

6.8%

Faster revenue growth than 56% of similar nonprofits.

2017 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2016 to 2017

Assets

Up

$10,975,528

Up $451,485 (+4.3%) from 2016

Net Assets

Up

$9,659,773

Up $362,334 (+3.9%) from 2016

Liabilities

Up

$1,315,755

Up $89,151 (+7.3%) from 2016

Revenue

Up

$10,324,908

Up $654,793 (+6.8%) from 2016

Expenses

Up

$10,030,425

Up $1,545,843 (+18%) from 2016

Net Income

Down

$294,483

Down $891,050 (-75%) from 2016

Historical Trend

Balance Sheet Trend

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

$15M$10M$5.0M$0Assets 2011: $8,678,912Liabilities 2011: $1,343,710Net Assets 2011: $7,335,2022011Assets 2012: $9,007,086Liabilities 2012: $1,668,043Net Assets 2012: $7,339,0432012Assets 2013: $8,339,790Liabilities 2013: $1,574,518Net Assets 2013: $6,765,2722013Assets 2014: $9,921,740Liabilities 2014: $1,999,325Net Assets 2014: $7,922,4152014Assets 2015: $10,147,208Liabilities 2015: $2,035,302Net Assets 2015: $8,111,9062015Assets 2016: $10,524,043Liabilities 2016: $1,226,604Net Assets 2016: $9,297,4392016Assets 2017: $10,975,528Liabilities 2017: $1,315,755Net Assets 2017: $9,659,7732017Assets 2018: $0Liabilities 2018: $0Net Assets 2018: $02018

Highlighted filing

2017

Assets$10,975,528
Liabilities$1,315,755
Net Assets$9,659,773

Operations Trend

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

$20M$15M$10M$5.0M$0Revenue 2011: $14,518,491Expenses 2011: $14,494,045Net Income 2011: $24,4462011Expenses 2012: $16,952,8902012Expenses 2013: $16,599,4502013Revenue 2014: $15,691,278Expenses 2014: $14,530,584Net Income 2014: $1,160,6942014Revenue 2015: $13,659,987Expenses 2015: $13,463,477Net Income 2015: $196,5102015Revenue 2016: $9,670,115Expenses 2016: $8,484,582Net Income 2016: $1,185,5332016Revenue 2017: $10,324,908Expenses 2017: $10,030,425Net Income 2017: $294,4832017Revenue 2018: $11,540,817Expenses 2018: $9,448,361Net Income 2018: $2,092,4562018

Highlighted filing

2017

Revenue$10,324,908
Expenses$10,030,425
Net Income$294,483
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Jan 15, 2018
Return Version
2016v3.1
Gross Receipts
$12,120,033
Mission and Program Overview

Mission

Our mission is to achieve health care equity and promote well-being for the lgbt and other underserved communities and people living with and affected by hiv.

Improving the lives of people affected by hiv disease; reducing the incidence of hiv infection; and advocating for fair and effective hiv-related public policy.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$0$2,220,643▲ $2,220,643
Pledges and Grants Receivable$3,149,028$1,623,022▼ $1,526,006
Savings and Temporary Cash Investments$1,307,210$1,166,266▼ $140,944
Land, Buildings, and Equipment, Net$468,513$596,031▲ $127,518
Cash and Non-Interest-Bearing Accounts$399,526$321,092▼ $78,434
Inventories for Sale or Use$168,916$247,542▲ $78,626
Prepaid Expenses and Deferred Charges$193,413$222,242▲ $28,829
Accounts Receivable$1,789$4,068▲ $2,279
Other Notes and Loans Receivable, Net$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Intangible Assets$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$10,524,043$10,975,528▲ $451,485
Other Assets Total$4,835,648$4,574,622▼ $261,026
Liabilities
Accounts Payable and Accrued Expenses$562,154$703,479▲ $141,325
Mortgage Notes Payable Secured by Investment Property$439,490$439,490→ $0
Deferred Revenue$169,517$172,786▲ $3,269
Other Liabilities$55,443$0▼ $55,443
Grants Payable$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$1,226,604$1,315,755▲ $89,151
Net Assets / Fund Balance
Unrestricted Net Assets$6,918,096$7,125,799▲ $207,703
Temporarily Rstr Net Assets$2,379,343$2,533,974▲ $154,631
Permanently Rstr Net Assets$0$0→ $0
Total Net Assets Fund Balance$9,297,439$9,659,773▲ $362,334
Total Liabilities and Net Assets / Fund Balance$10,524,043$10,975,528▲ $451,485

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$498,896$1,368,349$1,867,245
Equipment$93,040$1,077,741$1,170,781
Other Land Buildings$4,095$0$4,095
Buildings$0$0$0
Other Assets Org$229,991--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2016-$2,320,000▲ $74,393-$2,394,393
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Philip CurtisGovernment Affairs DirectorFT$125,963$18,773$144,736
Madria MarshallHuman Resources DirectorFT$127,766$15,057$142,823
Jeffrey BaileyHiv Access DirectorFT$127,681$13,025$140,706
Craig E ThompsonChief Executive OfficerPT$133,085$3,993$137,078
Robyn GoldmanChief Financial OfficerPT$80,471$2,414$82,885

Board Members and Trustees

NameTitle
Mark PerrinChair End 10/2016
James Patton IiiDirector/v. Chair Beg 10/2016
Peter PerkowskiVice Chair/chair Beg 10/2016
Cameron FoxDirector
Craig BowersDirector
Don BaxterDirector
George PadillaDirector
Jay Gladstein MdDirector
Richard ChungDirector
Tom WhitmanDirector
Tracy CohenDirector
Anthony HendersonDirector Beg 1/2017
Jessie L McgrathDirector Beg 1/2017
Ron SylvesterDirector Beg 1/2017
Dj MooreDirector Beg 10/2016
Wayne FlickDirector End 10/2016
Janice LittlejohnDirector/secretary Beg 10/2016
Lee KlosinskiSecretary End 10/2016
Alan R WaldenTreasurer Beg 2/2017

Highest Paid Contractors

ContractorServicesLocationCompensation
Mza EventsFundraising3550 WILSHIRE BLVD SUITE 890, Los Angeles, CA 90010$176,000
Revenue and Support

Revenue Composition

Contributions and Grants
$9,618,295
Program Service Revenue
$292,016
Investment Income
$16,648
Other Revenue
$397,949
All Other Contributions
$3,513,250
Change in Net Assets
$294,483

Noncash Contribution Practices

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

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Food Inventory12$1,274,364Fair Market Value (FMV)
Total Noncash Contributions12$1,274,364-

Audited Revenue Reconciliation

Revenue per Audited Statements
$9,926,959
Revenue Not Reported on Financial Statements
$397,949
Revenue Not Reported on Form 990
$257,867
Other Revenue Adjustments
$397,949
Total Revenue per Audited Statements
$10,184,826
Total Revenue per Form 990
$10,324,908
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$4,825,670
Salaries, Compensation, and Employee Benefits$4,716,857
Total Fundraising Expense$1,204,794
Professional Fundraising Fees$250,640
Grants and Similar Amounts Paid$237,258

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,426,444$703,299$480,998$3,610,741
Occupancy$600,700$116,536$54,117$771,353
Fees for Services Other$545,323$26,008$0$571,331
Office Expenses$238,996$115,809$191,867$546,672
Other Employee Benefits$358,984$79,180$47,913$486,077
Payroll Taxes$209,459$73,041$39,904$322,404
Travel$228,664$19,887$5,977$254,528
Fees for Services Professional Fundraising--$250,640$250,640
Grants to Domestic Orgs$237,258--$237,258
Current Officers, Directors, Trustees, and Key Employees$88,697$82,885$48,381$219,963
Fees for Services Lobbying$150,652--$150,652
Information Technology$63,236$37,954$38,421$139,611
Fees for Services Accounting-$112,620$345$112,965
Depreciation Depletion$69,246$29,037$11,062$109,345
Advertising$53,595$16,844$7,680$78,119
Pension Plan Contributions$43,567$21,485$12,620$77,672
Insurance-$70,872-$70,872
Other Expenses$8,532$9,077$8,983$26,592
Conferences and Meetings$15,642$9,131$1,009$25,782
All Other Expenses$34$24,979-$25,013
Fees for Services Legal$28$12$3,762$3,802
Total Functional Expenses$7,274,047$1,551,584$1,204,794$10,030,425

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$10,030,425
Total Expenses per Form 990$10,030,425
Total Expenses per Audited Statements$9,822,492
Expenses Not Reported on Form 990$-207,933
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
The Thrive Tribe FoundationWest Hollywood, CA501(c)(3)Support of Hiv/aids Programs$111,133
Aids UnitedWashington, DC501(c)(3)Support of Hiv/aids Programs$25,000
Project Angel FoodLos Angeles, CA501(c)(3)Support of Hiv/aids Programs$24,835
The Global Forum on Msm & Hiv (msmgf)Oakland, CA501(c)(3)Support of Hiv/aids Programs$18,500
Asian Pacific Aids Intervention TeamLos Angeles, CA501(c)(3)Support of Hiv/aids Programs$10,644
Being Alive People Living With Hivaids ActionWest Hollywood, CA501(c)(3)Support of Hiv/aids Programs$8,374
The Life Group LaLos Angeles, CA501(c)(3)Support of Hiv/aids Programs$7,248
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$1,795,125
Fundraising Gross Income$572,146
Professional Fundraising Fees$250,640
Gaming Direct Expenses$0
Gaming Gross Income$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Aids Walk$1,888,631$380,184$1,115,560$-735,376
Team to End Aid$297,120$36,015$223,311$-187,296
Total Events$2,505,838$572,146$1,795,125$-1,222,979
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11

Form 990 review process: the form 990 is prepared by an independent accounting firm based on the audited financial statements and information provided by the accounting department of the organization. The audit committee of apla reviews a draft version of the form 990. Once the committee has accepted the draft version of the form 990, it is sent to all members of the board of directors for their comments. Following the review by the board of directors, the form 990 is filed with the irs.

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

Monitoring compliance with conflict of interest policy: prior to entering into a proposed financial relationship with a director or officer, or a business controlled by a director or officer, the organization refers to and complies with the organization's conflict of interest policy. The organization requires annual disclosure statements to be completed by all directors and officers. The board assistant is responsible for ensuring all disclosure statements are submitted by the board members.

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

Executive compensation policy: the ceo and cfo are compensated by aids project los angeles and apla health & wellness, a related organization. The board reviews and approves the compensation of the chief executive officer and other officers independently, without participation of interested parties. As part of the review, comparability data of similar type organizations is evaluated. The process is then documented by the board of directors. Compensation for other staff is reviewed by the human resources department annually in conjunction with salary increases.

Form 990, Part VI, Section C, Line 19

Public disclosure: the organization's financial statements and forms 990 for the past three years are posted on the website at www.aplahealth.org. The governing documents and conflict of interest policy are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Aids Project Los Angeles
EIN
95-3842506
In Care Of
% ROBYN GOLDMAN
Phone
2132011600
Address
611 S KINGSLEY DR, LOS ANGELES, CA 90005
Doing Business As
Apla Health

Signing Officer

Name
Robyn Goldman
Title
CFO
Signed
2018-01-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Craig E Thompson
Formed
1983
Legal Domicile
CA
Voting Board Members
17
Independent Board Members
17
Employees
94
Volunteers
1,667

Preparer

Firm
Bkd Llp
Address
910 E ST LOUIS 200/PO BOX 1190, SPRINGFIELD, MO 65806-2523
Preparer
Brian D Todd
Phone
4178658701
Supplemental Narrative

Additional Explanations

Form 990, Part I, Line 1

Organizations mission: apla provides bilingual support to more than 5,000 people living with hiv/aids in los angeles county annually and leadership on hiv/aids-related policy and legislation. Additionally, apla conducts behavioral research designed to inform the development of evidence-based interventions and assists health departments in evaluating their hiv/aids prevention services to ensure the delivery of effective and quality programs. Apla also provides administrative and fiscal support to the global forum on msm & hiv (msmgf), which promotes and advocates for the health and human rights of msm internationally. Apla is proud to be a community-based, volunteer-supported organization with local, national, and global reach.

Form 990, Part III, Line 4A

Capacity building assistance: apla's capacity building assistance to health departments program provided the following services: -facilitated 37 trainings across the us -completed 38 requests for technical assistance across the us -presented 3 abstracts at national conferences

Form 990, Part III, Line 4D

Other program services: apla provides a number of other smaller programs to clients including psychosocial case management, benefits counseling and client advocacy, treatment education, and research projects.

Form 990, Part IX, Line 26

Joint cost allocation: the organization had total joint costs in fy 2017 of $960,026 to expand outreach focused on achieving health care equity and promoting well-being for the lbgt and other underserved communities and to raise funds. Of those costs, $662,036 was allocated to fundraising expenses and $297,990 was allocated to program services. These expenses were not included on part ix, line 1-24 as they were direct costs related to special events, and have therefore been shown on part viii, line 8b.

Financial Statement Notes

Schedule D, Part V, Line 4

Intended use of endowment funds: the agency's temporarily restricted endowment was donated to support its vance north necessities of life program.

Schedule D, Part X, Line 2

Uncertain tax positions: management has evaluated their income tax positions under the guidance included in asc 740. Based on their review, management has no material uncertain tax positions to be recorded or disclosed in the financial statements.

Schedule D, Part XI, Line 4B

Amounts included on form 990, part viii, line 12, but not on line 1: $(1,222,979) special event expenses 1,620,928 indirect cost allocation charged to affliate ------------ $ 397,949

Schedule D, Part XII, Line 2D

Amounts included on line 1, but not on form 990, part ix, line 25: $ 1,222,979 special events expenses (1,620,928) indirect cost allocation charged to affliate ------------ $( 397,949)

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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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