Aids Project Worcester INC FY2024 filing

Tax-deductible

Worcester, MA501(c)(3)Diseases & DisordersEIN 04-2970467Revenue $3.8M in FY2024

On file with the IRSaidsprojectworcester.org165 Southbridge St, 01608-2045 · Worcester, MATax-exempt since Nov 1988Publicly supported charity — 170(b)(1)(A)(vi)

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Aids Project Worcester is a nonprofit organization in central massachusetts dedicated to ending the HIV/Aids pandemic and fostering wellness through service, advocacy, prevention, education, and collaborative initiatives. We empower and enhance the lives of people infected and affected by HIV/ Aids by fighting stigma and discrimination and through individualized services and best practices in a supportive, multicultural setting.

501(c)(3) charity; gifts are tax-deductible.
96¢ of each $1 spent went to programs.
$114K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
4 of 5
filings with a surplus
Average surplus $483K a year · 13% of revenue · last 5 filings
Fine: a surplus in 4 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
96%
of spending
Looks good: 96% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$114K
to officers and key staff · 3% of spending
Looks good: pay to officers and key staff is 3% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
3 mo
of spending, in cash
Fine: 2.7 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $11K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$1.6M
38% of total assets
Looks good: liabilities are 38% of assets; 50% or less.
Pt X · Ln 26
Independent board members
9
of 9 voting members
Looks good: 9 of 9 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$3.8M
+46% vs prior year
Spent
$3.8M
To programs
96%
Net assets
$2.5M
By yearFY2021–FY2025
Revenue
$3.8M
FY2024▲ +46%
Tap a bar for its year
Revenue by fiscal year
FY2021$4.8M
FY2022$2.6M
FY2023$2.6M
FY2024$3.8M
FY2025$4.2M
Expenses
$3.8M
FY2024▲ +47%
Tap a bar for its year
Expenses by fiscal year
FY2021$2.6M
FY2022$2.6M
FY2023$2.6M
FY2024$3.8M
FY2025$3.9M
Net assets
$2.5M
FY2024▲ +3%
Tap a bar for its year
Net assets by fiscal year
FY2021$2.5M
FY2022$2.5M
FY2023$2.5M
FY2024$2.5M
FY2025$2.8M

From the FY2024 Form 990 (year ending March 2024) · figures checked against the IRS filing · see the original

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You’re viewing the FY2024 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Nov 1988.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

96 cents of each dollar spent went to programs.

Program services 96% · $3.7M Management & general 4% · $142K Fundraising 0% · $5K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

10 people listed on the 990; $114K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2023); the FY2024 filing did not itemize Part VII
$113,872Pt VII · Sec A
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A

Michelle Smith’s $129K as CEO is at the 41st percentile of top reported officer pay among 733 $1–10M diseases & disorders nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2025FY2024FY2023FY2022FY2021
Michelle Smith$128,946$113,872$96,575$97,591$124,883

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Provides HIV/AIDS services, advocacy, prevention, and education to foster wellness and fight stigma.

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Provided by the organization

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1 program · $3.7M · in their own filed words · FY2023
01

To combat the effects of the aids epidemic by providing comprehensive services, including education, advocacy, outreach, testing and counseling in worcester county.

$3.7Mprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2025
Total grants receivedfrom 1 funder$11K

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$3.8M
Ln 12
Gifts and grantsLn 1h$3.8M
Investment incomeLn 3$20K
Other incomeLn 4–11$5K
Money outPt IX
$3.8M
Ln 25
Programscol B$3.7M
Managementcol C$142K
Fundraisingcol D$5K
Owns and owesPt X
$2.5M
net assets · Ln 32
Cash and savingsLn 1–2$866K
Total assetsLn 16$4.1M
LiabilitiesLn 26$1.6M
PeoplePt VI, VII
10
listed · VII A
PaidVII A1
Voting boardVI 1a9
IndependentVI 1b9
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$3.8M
Government grantsLn 1e$3.6M
Investment incomeLn 3$20K
Other incomeLn 4–11$5K
Total revenueLn 12$3.8M
Assets in detailPt X, end of year
CashLn 1$95K
SavingsLn 2$771K
Cash and savings togetherLn 1–2$866K
InvestmentsLn 11–13$225K
Land, buildings, equipmentLn 10c$1.5M
Other assetsLn 15$785K
Total assetsLn 16$4.1M
LiabilitiesLn 26$1.6M
Net assetsLn 32$2.5M
OperationsPt I, VI
EmployeesI 540
VolunteersI 6360
Fiscal year endsHeaderMarch
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$190K$866K
InvestmentsLn 11–13$163K$225K
Land, buildings, equipmentLn 10c$1.7M$1.5M
Total assetsLn 16$3.7M$4.1M
LiabilitiesLn 26$1.2M$1.6M
Net assetsLn 32$2.5M$2.5M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$114K$114K
Other salaries and wagesLn 7$1.3M$1.3M$265$2K
Other employee benefitsLn 9$159K$159K$215$204
Payroll taxesLn 10$120K$120K$163$154
Legal feesLn 11b$2K$2K
Accounting feesLn 11c$31K$31K
Other fees for servicesLn 11g$769K$669K$98K$2K
Office expensesLn 13$9K$8K$501$246
OccupancyLn 16$176K$176K$48$279
TravelLn 17$17K$14K$3K
Depreciation, depletion and amortizationLn 22$244K$243K$67$381
InsuranceLn 23$20K$20K$20$32
Other expenses (24a–d)Ln 24$748K$748K$33$186
All other expensesLn 24e$98K$92K$6K$19
Total functional expensesLn 25$3.8M$3.7M$142K$5K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $4.2M$3.9M$261K$2.8M 990 PDF
FY2024 Viewing $3.8M$3.8M$6K$2.5M 990 PDF
FY2023 $2.6M$2.6M$25K$2.5M 990 PDF
FY2022 $2.6M$2.6M−$30K$2.5M 990 PDF
FY2021 $4.8M$2.6M$2.2M$2.5M 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2024 990 (6 parts)
Part I · Summary $3,838,302 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $2,588,471$3,813,093
I-9 Program service revenuePrior year $16,500$0
I-10 Investment incomePrior year $307$20,027
I-11 Other revenuePrior year $21,845$5,182
I-12 Total revenuePrior year $2,627,123$3,838,302
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $1,356,748$1,718,715
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $1,245,057$2,113,163
I-18 Total expensesPrior year $2,601,805$3,831,878
I-19 Revenue less expensesPrior year $25,318$6,424
Part VI · Governance 9 of 9 board members independent, no flags
VI-1a Voting members of the governing body9
VI-1b Independent voting members9
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $3,838,302 across 6 lines filed
VIII-1e Government grants$3,639,984
VIII-1f All other contributions, gifts and grants$173,109
VIII-1h Total contributions, gifts and grants$3,813,093
VIII-3 Investment incomeExcluded from tax $20,027$20,027
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $5,182$5,182
VIII-12 Total revenueRelated to mission $5,182 · Unrelated business $0 · Excluded from tax $20,027$3,838,302
Part IX · Statement of functional expenses $3,831,878 across 14 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $113,872$113,872
IX-7 Other salaries and wagesPrograms $1,323,541 · Management $265 · Fundraising $1,846$1,325,652
IX-9 Other employee benefitsPrograms $158,925 · Management $215 · Fundraising $204$159,344
IX-10 Payroll taxesPrograms $119,530 · Management $163 · Fundraising $154$119,847
IX-11b Legal feesManagement $1,968$1,968
IX-11c Accounting feesManagement $31,260$31,260
IX-11g Other fees for servicesPrograms $668,722 · Management $98,097 · Fundraising $1,890$768,709
IX-13 Office expensesPrograms $8,027 · Management $501 · Fundraising $246$8,774
IX-16 OccupancyPrograms $175,579 · Management $48 · Fundraising $279$175,906
IX-17 TravelPrograms $13,550 · Management $3,198$16,748
IX-22 Depreciation, depletion and amortizationPrograms $243,182 · Management $67 · Fundraising $381$243,630
IX-23 InsurancePrograms $19,867 · Management $20 · Fundraising $32$19,919
IX-24 Other expenses (24a–d)Programs $748,178 · Management $33 · Fundraising $186$748,397
IX-24e All other expensesPrograms $91,862 · Management $5,971 · Fundraising $19$97,852
IX-25 Total functional expensesPrograms $3,684,835 · Management $141,806 · Fundraising $5,237$3,831,878
Part X · Balance sheet $4,108,219 assets, 16 lines filed
X-1 Cash, non-interest-bearingStart of year $151,115$95,172
X-2 Savings and temporary cash investmentsStart of year $38,972$770,731
X-4 Accounts receivableStart of year $702,591$723,896
X-9 Prepaid expenses and deferred chargesStart of year $18,242$18,854
X-10c Land, buildings and equipment, netStart of year $1,695,218$1,489,921
X-11 Publicly traded securitiesStart of year $162,571$225,095
X-15 Other assetsStart of year $889,333$784,550
X-16 Total assetsStart of year $3,658,042$4,108,219
X-17 Accounts payable and accrued expensesStart of year $305,690$512,877
X-19 Deferred revenue$265,828
X-25 Other liabilitiesStart of year $895,792$799,256
X-26 Total liabilitiesStart of year $1,201,482$1,577,961
X-27 Net assets without donor restrictionsStart of year $2,409,438$2,431,477
X-28 Net assets with donor restrictionsStart of year $47,122$98,781
X-32 Total net assets or fund balancesStart of year $2,456,560$2,530,258
X-33 Total liabilities and net assetsStart of year $3,658,042$4,108,219
Part XI · Reconciliation of net assets $2,530,258 net assets at year end
XI-1 Total revenue$3,838,302
XI-2 Total expenses$3,831,878
XI-3 Revenue less expenses$6,424
XI-4 Net assets at start of year$2,456,560
XI-5 Net unrealized gains (losses) on investments$32,367
XI-9 Other changes in net assets$34,907
XI-10 Net assets at end of year$2,530,258

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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