Liabilities / Assets
83rd percentile
Higher debt load relative to assets than 83% of similar nonprofits.
EIN 95-4349614 • 501(c)3 • Los Angeles, CA
Profile
Etaf was established by elizabeth taylor in 1991 to provide grants to existing organizations for domestic and international programs that offer direct care services to people living with hiv and aids. Since its inception, etaf has concentrated on supporting marginalized communities and has expanded to also fund innovative hiv education and advocacy programs.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
83rd percentile
Higher debt load relative to assets than 83% of similar nonprofits.
Liabilities / Revenue
82nd percentile
Higher debt load relative to revenue than 82% of similar nonprofits.
Net Margin
43rd percentile
Higher net margin than 43% of similar nonprofits.
Top Officer Pay
96th percentile
Higher top officer pay than 96% of similar nonprofits.
Top officer pay equals 8.1% of source-year revenue.
Asset Growth
97th percentile
Faster asset growth than 97% of similar nonprofits.
Revenue Growth
87th percentile
Faster revenue growth than 87% of similar nonprofits.
Assets
Up$4,527,661
Up $3,024,983 (+201%) from 2023
Liabilities
Up$2,319,855
Up $2,250,090 (+3225%) from 2023
Net Assets
Up$2,207,806
Up $774,893 (+54%) from 2023
Revenue
Up$4,352,154
Up $1,815,502 (+72%) from 2023
Expenses
Up$4,295,720
Up $230,619 (+5.7%) from 2023
Net Income
Up$56,434
Up $1,584,883 (+104%) from 2023
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
Etaf was established by elizabeth taylor in 1991 to provide grants to existing organizations for domestic and international programs that offer direct care services to people living with hiv and aids. Since its inception, etaf has concentrated on supporting marginalized communities and has expanded to also fund innovative hiv education and advocacy programs.
To provide grants to existing organizations for domestic and international programs that offer direct care services to people living with hiv and aids.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $1,325,261 | $3,985,218 | ▲ $2,659,957 |
| Rtn Earn Endowment Incm Other Fnds | $1,432,913 | $2,207,806 | ▲ $774,893 |
| Accounts Receivable | - | $369,730 | - |
| Investments in Publicly Traded Securities | $26,614 | $102,308 | ▲ $75,694 |
| Loans From Officers Directors | $49,432 | $56,026 | ▲ $6,594 |
| Prepaid Expenses and Deferred Charges | $528 | $14,604 | ▲ $14,076 |
| Receivables From Officers Etc | $8,354 | - | - |
| Land, Buildings, and Equipment, Net | $1,121 | $0 | ▼ $1,121 |
| Investments Other Securities | $85,000 | $1 | ▼ $84,999 |
| Receivable From Disqualified Prsn | - | $0 | - |
| Pd in Cap Srpls Land Bldg Eqp Fund | $0 | $0 | → $0 |
| Cap Stk Tr Prin Current Funds | $0 | $0 | → $0 |
| Total Assets | $1,502,678 | $4,527,661 | ▲ $3,024,983 |
| Other Assets Total | $55,800 | $55,800 | → $0 |
| Liabilities | |||
| Other Liabilities | $19,757 | $2,009,329 | ▲ $1,989,572 |
| Grants Payable | $576 | $254,500 | ▲ $253,924 |
| Total Liabilities | $69,765 | $2,319,855 | ▲ $2,250,090 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $1,432,913 | $2,207,806 | ▲ $774,893 |
| Total Liabilities and Net Assets / Fund Balance | $1,502,678 | $4,527,661 | ▲ $3,024,983 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Catherine Brown | Managing Director | FT | $306,267 | $45,952 | $352,219 |
| John Scott | Director | FT | $161,086 | $30,063 | $191,149 |
| Jacob Arman | Director | FT | $108,067 | $13,947 | $122,014 |
| Name | Title |
|---|---|
| Barbara Berkowitz | Director, President |
| Quinn Tivey | Director, Vice President |
| Timothy Mendelson | Director, Vice President |
| Chris Bucci | CFO & Secretary |
| Line Item | Amount |
|---|---|
| Other Expenses | $1,846,902 |
| Grants and Similar Amounts Paid | $1,575,024 |
| Total Fundraising Expense | $951,395 |
| Salaries, Compensation, and Employee Benefits | $873,794 |
| Professional Fundraising Fees | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Grants to Domestic Orgs | $1,213,024 | - | - | $1,213,024 |
| Current Officers, Directors, Trustees, and Key Employees | $230,168 | $115,084 | $230,168 | $575,420 |
| Foreign Grants | $315,000 | - | - | $315,000 |
| Other Salaries and Wages | $66,521 | $33,261 | $66,521 | $166,303 |
| Fees for Services Other | $73,970 | $29,691 | $1,852 | $105,513 |
| Travel | $55,674 | $10,339 | $13,521 | $79,534 |
| Office Expenses | $47,443 | $5,974 | $11,545 | $64,962 |
| Other Employee Benefits | $25,229 | $12,615 | $25,229 | $63,073 |
| Fees for Services Management | - | $53,392 | - | $53,392 |
| Payroll Taxes | $19,123 | $9,562 | $19,123 | $47,808 |
| Grants to Domestic Individuals | $47,000 | - | - | $47,000 |
| All Other Expenses | $16,758 | $5,133 | $9,676 | $31,567 |
| Fees for Services Legal | - | $23,681 | - | $23,681 |
| Pension Plan Contributions | $8,476 | $4,238 | $8,476 | $21,190 |
| Fees for Services Accounting | - | $19,411 | - | $19,411 |
| Other Expenses | $6,000 | $3,000 | $6,000 | $15,000 |
| Insurance | $4,241 | $2,120 | $4,241 | $10,602 |
| Total Functional Expenses | $2,988,508 | $355,817 | $951,395 | $4,295,720 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $4,295,720 |
| Total Expenses per Audited Statements | $4,295,720 |
| Total Expenses per Form 990 | $4,295,720 |
| Expenses Not Reported on Financial Statements | $0 |
| Expenses Not Reported on Form 990 | $0 |
| Recipient | Location | Category | Purpose | Amount |
|---|---|---|---|---|
| Propper Daley LLC | Los Angeles, CA | - | Restricted to Support Social Impact and Advocacy Campaign Services. | $185,649 |
| The Raben Group LLC | Washington, DC | 501(c)(3) | Restricted to Support Strategic Counsel, Tactical Planning, and Campaign Management Services. | $151,250 |
| Aids Law Project of Pennsylvania | Philadelphia, PA | 501(c)(3) | RESTRICTED TO SUPPORT THE WORK OF PA-HIV JUSTICE ALLIANCE'S WORKPLAN IN SUPPORT OF HIV DECRIMINALIZATION EFFORTS. | $102,500 |
| Freestate Justice Inc | Baltimore, MD | 501(c)(3) | Restricted to Support the Work in Modernizing Criminal Laws and Penalties for People Living With Hiv. | $90,000 |
| The Ucla Foundation | Los Angeles, CA | 501(c)(3) | Restricted to Support the Research Work of Williams Institute in Modernizing Criminal Laws and Penalties for People Living With Hiv. | $90,000 |
| Indiana Aids Fund Inc | Indianapolis, IN | 501(c)(3) | Restricted to Support the Hiv Modernization Movement Indiana in Modernizing Criminal Laws and Penalties for People Living With Hiv. | $80,625 |
| Equality Michigan | Detroit, MI | 501(c)(3) | Restricted to Support the Workplan in Support of Hiv Decriminalization Efforts. | $75,000 |
| Equality Ohio | Columbus, OH | 501(c)(3) | RESTRICTED TO SUPPORT OHIO MODERNIZATION MOVEMENT'S 2024 HIV DECRIMINALIZATION AND ADVOCACY WORK. | $75,000 |
| Foundation for Louisiana | New Orleans, LA | 501(c)(3) | RESTRICTED TO SUPPORT LOUISIANA COALITION'S 2024 HIV DECRIMINALIZATION AND ADVOCACY WORK. | $75,000 |
| Mississippi Center for Justice | Jackson, MS | 501(c)(3) | Restricted to Support 2024 Hiv Decriminalization and Advocacy Work. | $75,000 |
| Aids United | Washington, DC | 501(c)(3) | RESTRICTED TO SUPPORT THE LUNCHEON SPONSORSHIP FOR AIDS UNITED'S 2024 AIDSWATCH CONFERENCE. | $50,000 |
| San Francisco Aids Foundation | San Francisco, CA | 501(c)(3) | Restricted to Support the Elizabeth Taylor 50-plus Network | $50,000 |
| The Counter Narrative Project | Atlanta, GA | 501(c)(3) | RESTRICTED TO SUPPORT THE COUNTER NARRATIVE PROJECT SERVING AS AN ADMINISTRATIVE AND IMPLEMENTATION PARTNER FOR ETAF'S MULTI-YEAR INITIATIVES - HARM REDUCTION AND HIV & AGING INITIATIVES. | $42,000 |
| Los Angeles Lgbt Center | Los Angeles, CA | - | Restricted to Support Commitment to Be a Lifebeat Community Partner for Events in October 2024. | $30,000 |
| National Minority Aids Council Inc | Washington, DC | 501(c)(3) | Restricted to Support Scholarship of Uscha 2024. | $15,000 |
| Safeworks of the Fulton County Board of Health | Atlanta, GA | - | RESTRICTED TO SUPPORT SAFEWORK'S COMMITMENT TO BE A LIFEBEAT COMMUNITY PARTNER DURING THE REMI WOLF CONCERT IN OCTOBER 2024. | $10,000 |
| Realistic Education in Action Coalition to Foster Health | San Francisco, CA | 501(c)(3) | RESTRICTED TO SUPPORT REACHLA'S "PREPARED PROGRAM AND SERVICES FOR YOUTH HIV TESTING AND TREATMENT. | $8,000 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Interested Party | Relationship | Description | Shared Revenue | Amount |
|---|---|---|---|---|
| The Elizabeth Taylor Cosmetics Comp | See Supplemental Information | Royalties Received | No | $308,730 |
| Line Item | Beginning | End | Change |
|---|---|---|---|
| Loans from Officers, Directors, Trustees, and Key Employees | $49,432 | $56,026 | ▲ $6,594 |
| Receivables from Officers, Directors, Trustees, and Key Employees | $8,354 | - | - |
| Receivables from Disqualified Persons | - | $0 | - |
| Liability | Amount |
|---|---|
| Deferred IRS Section 481(a) Adjustment | $1,920,217 |
| Accrued Payroll | $56,992 |
| Accrued Pension Contribution | $21,190 |
| Unearned Revenue | $10,000 |
| 401k Payable | $930 |
“Management reviews form 990 prior to its filing”
“Covered individuals must refrain from and promptly disclose any act or omission that creates an actual or potential conflict of interest with etaf. Officers and employees must annually complete a conflict of interest disclosure form and update it as necessary throughout the year. Additionally, whenever a potential conflict of interest arises, a covered individual must immediately notify the executive director and etaf officers (or its appointed ethics committee) in writing regarding all facts giving rise to the potential conflict. Covered individuals are required to err on the side of disclosure to avoid even the appearance of a potential conflict of interest. The etaf officers or its appointed ethics committee will determine whether a conflict exists and whether the individual should recuse themselves from related decision-making. All conflicts and actions taken to resolve them shall be documented in the officer meeting minutes. Failure to disclose a potential or actual conflict or engaging in activities that otherwise create a conflict of interest will result in disciplinary action, including temporary suspension or termination of employment or contracting positions as applicable. Nothing in this policy changes the at-will nature of an individual's employment relationship.”
“UPON REQUEST”
“Stock donation - let's talk interactive, inc. 1. Irs section 481(a) adjustment 640,072.”
“The organization has changed from the cash basis of accounting to the accrual basis of accounting effective january 1, 2024.”
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/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 369730 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | TO PROVIDE GRANTS TO EXISTING ORGANIZATIONS FOR DOMESTIC AND INTERNATIONAL PROGRAMS THAT OFFER DIRECT CARE SERVICES TO PEOPLE LIVING WITH HIV AND AIDS. |
| IRS990/AllOtherContributionsAmt | 0 | 3935930 |
| IRS990/AllOtherExpensesGrp/FundraisingAmt | 0 | 9676 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 5133 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 16758 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 31567 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | GROUND CONTROL BUSINESS MANAGEMENT |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 3103156200 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 2049 CENTURY PK E 1400 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | LOS ANGELES |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 90067 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 1 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt | 0 | 0 |
| IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 1325261 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 3985218 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt | 0 | 230168 |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 115084 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 230168 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 575420 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 3935930 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 1575024 |
| IRS990/CYInvestmentIncomeAmt | 0 | 107494 |
| IRS990/CYOtherExpensesAmt | 0 | 1846902 |
| IRS990/CYOtherRevenueAmt | 0 | 308730 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 56434 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 873794 |
| IRS990/CYTotalExpensesAmt | 0 | 4295720 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 951395 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 4352154 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/Desc | 0 | ETAF SUPPORTS ORGANIZATIONS DELIVERING DIRECT CARE AND SERVICES TO PEOPLE LIVING WITH HIV AND AIDS, OFTEN TO THE MOST MARGINALIZED POPULATIONS IN NEED.ETAF PROVIDES FUNDING FOR HIV PREVENTION EDUCATION PROGRAMS THROUGHOUT THE WORLD.ETAF SUPPORTS PROGRAMS THAT CONTINUE ELIZABETH TAYLOR'S LEGACY OF ADVOCACY TO ADVANCE FUNDING FOR HIV AND AIDS POLICIES.ETAF SUPPORTS EXISTING ORGANIZATIONS THAT CREATE NEW AND INNOVATIVE PROGRAMS AND TECHNIQUES THAT HELP SPREAD AWARENESS OF HIV PREVENTION AND TREATMENT TO TARGETED COMMUNITIES.TO DATE ETAF HAS GRANTED TO MORE THAN 675 ORGANIZATIONS IN 44 COUNTRIES AND 42 STATES IN THE U.S. |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonatedServicesAndUseFcltsAmt | 0 | 25892 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 7 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 2988508 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 19411 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 19411 |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 23681 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 23681 |
| IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt | 0 | 53392 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 53392 |
| IRS990/FeesForServicesOtherGrp/FundraisingAmt | 0 | 1852 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 29691 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 73970 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 105513 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignGrantsGrp/ProgramServicesAmt | 0 | 315000 |
| IRS990/ForeignGrantsGrp/TotalAmt | 0 | 315000 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form1098CFiledInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form8899Filedind | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 10.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 10.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 10.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/KeyEmployeeInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 45952 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 30063 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 13947 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | BARBARA BERKOWITZ |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | TIMOTHY MENDELSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | QUINN TIVEY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | CHRIS BUCCI |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | CATHERINE BROWN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | JOHN SCOTT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | JACOB ARMAN |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 306267 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 161086 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 108067 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | DIRECTOR, PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | DIRECTOR, VICE PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | DIRECTOR, VICE PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | CFO & SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | MANAGING DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | DIRECTOR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1991 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 1 |
| IRS990/GrantAmt | 0 | 1575024 |
| IRS990/GrantsPayableGrp/BOYAmt | 0 | 576 |
| IRS990/GrantsPayableGrp/EOYAmt | 0 | 254500 |
| IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt | 0 | 47000 |
| IRS990/GrantsToDomesticIndividualsGrp/TotalAmt | 0 | 47000 |
| IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt | 0 | 1213024 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 1213024 |
| IRS990/GrantsToIndividualsInd | 0 | 1 |
| IRS990/GrantsToOrganizationsInd | 0 | 1 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 4352154 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 1 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 3 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIInd | 0 | X |
| IRS990/InsuranceGrp/FundraisingAmt | 0 | 4241 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 2120 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 4241 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 10602 |
| IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt | 0 | 107494 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 107494 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt | 0 | 85000 |
| IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt | 0 | 1 |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 26614 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 102308 |
| IRS990/IRPDocumentCnt | 0 | 13 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 0 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 1121 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 0 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 0 |
| IRS990/LegalDomicileStateCd | 0 | CA |
| IRS990/LoanOutstandingInd | 0 | 1 |
| IRS990/LoansFromOfficersDirectorsGrp/BOYAmt | 0 | 49432 |
| IRS990/LoansFromOfficersDirectorsGrp/EOYAmt | 0 | 56026 |
| IRS990/LobbyingActivitiesInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | ETAF WAS ESTABLISHED BY ELIZABETH TAYLOR IN 1991 TO PROVIDE GRANTS TO EXISTING ORGANIZATIONS FOR DOMESTIC AND INTERNATIONAL PROGRAMS THAT OFFER DIRECT CARE SERVICES TO PEOPLE LIVING WITH HIV AND AIDS. SINCE ITS INCEPTION, ETAF HAS CONCENTRATED ON SUPPORTING MARGINALIZED COMMUNITIES AND HAS EXPANDED TO ALSO FUND INNOVATIVE HIV EDUCATION AND ADVOCACY PROGRAMS. |
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| IRS990/NoListedPersonsCompensatedInd | 0 | X |
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| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 5974 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 47443 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 64962 |
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| IRS990/OtherExpensesGrp/Desc | 0 | GRANT EXPENSES |
| IRS990/OtherExpensesGrp/Desc | 1 | FUNDRAISING EXPENSES |
| IRS990/OtherExpensesGrp/Desc | 2 | WEBSITE |
| IRS990/OtherExpensesGrp/Desc | 3 | RENT |
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| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 6000 |
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| IRS990/OtherExpensesGrp/TotalAmt | 3 | 15000 |
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| IRS990/PrincipalOfficerNm | 0 | BARBARA BERKOWITZ |
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| IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt | 0 | THE ELIZABETH TAYLOR AIDS FOUNDATION (THE ORGANIZATION") QUALIFIES AS A PUBLICLY SUPPORTED ORGANIZATION BECAUSE IT MEETS THE 10% FACTS AND CIRCUMSTANCES TEST SET FORTH IN TREASURY REGULATION SECTION 1.170A-9(F)(3). AN ORGANIZATION THAT FAILS TO MEET THE 33 1/3% PUBLIC SUPPORT TEST IS NONETHELESS PUBLICLY SUPPORTED IF IT (1) NORMALLY RECEIVES A SUBSTANTIAL PART OF ITS SUPPORT FROM GOVERNMENTAL UNITS, FROM CONTRIBUTIONS FROM THE GENERAL PUBLIC, OR FROM A COMBINATION OF THESE SOURCES; (2) IS ORGANIZED AND OPERATED SO AS TO ATTRACT NEW AND ADDITIONAL PUBLIC OR GOVERNMENTAL SUPPORT ON A CONTINUOUS BASIS; AND (3) IT IS IN THE NATURE OF A PUBLICLY SUPPORTED ORGANIZATION, TAKING INTO CONSIDERATION CERTAIN FACTS AND CIRCUMSTANCES. AMONG THE FACTORS TO BE CONSIDERED ARE WHETHER THE ORGANIZATION HAS A GOVERNING BODY THAT IS REPRESENTATIVE OF THE BROAD INTERESTS OF THE PUBLIC, THE PERCENTAGE OF THE ORGANIZATION'S PUBLIC SUPPORT ABOVE THE 10% THRESHOLD, THE SOURCES OF THE ORGANIZATION'S SUPPORT AND THE AVAILABILITY OF THE ORGANIZATION'S FACILITIES OR SERVICES TO THE GENERAL PUBLIC. 1. SUBSTANTIAL SUPPORT FROM THE GENERAL PUBLIC: THE ORGANIZATION'S LEVEL OF PUBLIC SUPPORT IS VERY CLOSE TO THE 1/3 STANDARD. IN 2023, IT ATTRACTED 29.11% PUBLIC SUPPORT, AND IN 2024, IT ATTRACTED 30.61% PUBLIC SUPPORT. IN PRIOR YEARS, IT MET THE 1/3 PUBLIC SUPPORT TEST. IN ADDITION, THE ORGANIZATION IS SUPPORTED BY A BROAD SWATH OF THE GENERAL PUBLIC. IT RECEIVED DONATIONS FROM MORE THAN 263 INDIVIDUAL DONORS IN 2024, AND IT RECEIVED $115,500 FUNDING FROM OTHER PUBLICLY SUPPORTED CHARITIES. 2. ATTRACTION OF PUBLIC SUPPORT: THE ORGANIZATION MAINTAINS A CONTINUOUS AND BONA FIDE PROGRAM FOR SOLICITATION OF FUNDS FROM THE GENERAL PUBLIC. THE ORGANIZATION MAINTAINS A WEBSITE DONATION PORTAL, AND IT HOSTS THE ANNUAL ELIZABETH TAYLOR BALL TO END AIDS WHICH IS ITS LARGEST SINGLE FUND-RAISING ACTIVITY. THE ORGANIZATION HAS A FULL-TIME SENIOR FUNDRAISING MANAGER AND A FULL-TIME DIRECTOR WHO LEAD THE ORGANIZATION'S DEVELOPMENT ACTIVITIES. IN ADDITION, APPROXIMATELY 25% OF THE EXECUTIVE DIRECTOR'S PROFESSIONAL TIME IS SPENT SETTING STRATEGY FOR FUNDRAISING OR ACTIVELY FUNDRAISING. 3. COMMUNITY BOARD: THE ORGANIZATION HAS A GOVERNING BODY THAT REPRESENTS THE BROAD INTERESTS OF THE PUBLIC RATHER THAN THE PERSONAL OR PRIVATE INTERESTS OF A LIMITED NUMBER OF DONORS (OR PERSONS RELATED TO ITS DONORS). THE ORGANIZATION ALSO HAS 4 ADVISORY VOLUNTEER BOARDS THAT PROVIDE INPUT AND FEEDBACK INTO THE GOVERNING BODY REGARDING BOTH PROGRAM AND FUNDRAISING ACTIVITIES. THEY ARE ALSO ACTIVELY ENGAGED IN SETTING THE STRATEGIC PLAN. THE EXECUTIVE ADVISORY BOARD LARGELY CONSISTS OF HIGH-LEVEL CORPORATE EXECUTIVES WHO ACTIVELY FUNDRAISE AND ADVISE ON OVERALL STRATEGIC DIRECTION. THE ADVISORY BOARD CONSISTS OF EXPERTS FROM VARIOUS FIELDS AND COMMUNITIES AFFECTED BY HIV/AIDS, INCLUDING THE MEDICAL PROFESSION, TRANSGENDER COMMUNITY, GAY AND LESBIAN COMMUNITY AND OTHERS WITH PUBLIC HEALTH EXPERTISE. AND FINALLY, OUR COUNCIL OF JUSTICE LEADERS CONSISTS OF 12 PEOPLE LIVING WITH HIV AND WHO HAVE BEEN CRIMINALIZED DUE TO THEIR HIV. THIS COUNCIL ADVISES US ON OUR COUNCIL OF JUSTICE LEADERS. 4. AVAILABILITY OF PUBLIC FACILITIES OR SERVICES: THE ORGANIZATION PRESENTS EDUCATIONAL PROGRAMMING THROUGHOUT THE YEAR, INCLUDING EXPERT PANEL PRESENTATIONS ON BOTH HIV CRIMINALIZATION AND HIV AND AGING. IN ADDITION, WORKS IN MULTIPLE STATES TO EDUCATE THE PUBLIC ON HIV CRIMINALIZATION THROUGH THE HIV IS NOT A CRIME CAMPAIGN AND ALSO EDUCATES ON SEXUAL HEALTH AND HIV PREVENTION THROUGH THE LIFEBEAT PROGRAM. A MAJOR NATIONAL CAMPAIGN CALLED "STUCK IN THE 80S" WAS CARRIED OUT IN FEBRUARY 2024 AROUND HIV IS NOT A CRIME AWARENESS DAY. ON THE BASIS OF THE FOREGOING, THE ORGANIZATION SHOULD BE RECOGNIZED AS PUBLICLY SUPPORTED FOR HAVING MET THE 10% FACTS AND CIRCUMSTANCES TEST SET FORTH IN TREASURY REGULATION SECTION 1.170A-9(F)(3). |
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| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
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| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 2 | ACCRUED PAYROLL |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 3 | 401K PAYABLE |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 4 | DEFERRED IRS SECTION 481(A) ADJUSTMENT |
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| IRS990ScheduleF/GrantsToOrgOutsideUSGrp/NonCashAssistanceAmt | 1 | 0 |
| IRS990ScheduleF/GrantsToOrgOutsideUSGrp/PurposeOfGrantTxt | 0 | THESE FUNDS ARE RESTRICTED TO THE ELIZABETH TAYLOR MOBILE CLINICS IN MALAWI |
| IRS990ScheduleF/GrantsToOrgOutsideUSGrp/PurposeOfGrantTxt | 1 | THESE FUNDS ARE RESTRICTED TO THE FUNDING OF THE CANADIAN COALITION TO REFORM HIV CRIMINALIZATION'S (CCRHC) 2024 WORK IN MODERNIZING CRIMINAL LAWS AND PENALTIES FOR PEOPLE LIVING WITH HIV. |
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| IRS990ScheduleF/GrantsToOrgOutsideUSGrp/RegionTxt | 1 | CANADA |
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| IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt | 0 | HONORARIUM FOR PARTICIPATION IN VARIOUS EVENTS AS AN ELIZABETH TAYLOR AIDS FOUNDATION COUNCIL OF JUSTICE LEADER. |
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| IRS990ScheduleI/RecipientTable/CashGrantAmt | 1 | 50000 |
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| IRS990ScheduleI/RecipientTable/CashGrantAmt | 4 | 102500 |
| IRS990ScheduleI/RecipientTable/CashGrantAmt | 5 | 8000 |
| IRS990ScheduleI/RecipientTable/CashGrantAmt | 6 | 90000 |
| IRS990ScheduleI/RecipientTable/CashGrantAmt | 7 | 75000 |
| IRS990ScheduleI/RecipientTable/CashGrantAmt | 8 | 50000 |
| IRS990ScheduleI/RecipientTable/CashGrantAmt | 9 | 75000 |
| IRS990ScheduleI/RecipientTable/CashGrantAmt | 10 | 75000 |
| IRS990ScheduleI/RecipientTable/CashGrantAmt | 11 | 75000 |
| IRS990ScheduleI/RecipientTable/CashGrantAmt | 12 | 15000 |
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| IRS990ScheduleI/RecipientTable/CashGrantAmt | 14 | 185649 |
| IRS990ScheduleI/RecipientTable/CashGrantAmt | 15 | 30000 |
| IRS990ScheduleI/RecipientTable/CashGrantAmt | 16 | 10000 |
| IRS990ScheduleI/RecipientTable/IRCSectionDesc | 0 | 501(C)(3) |
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