Aids Services Coalition INC

Tax-deductible

Hattiesburg, MS501(c)(3)Since 2002Medical ResearchEIN 14-1855167

The mission of the aids services coalition is to promote and assure comprehensive information, resources, and services for comfort and to help people living with and affected by the HIV/aids virus.

501(c)(3) charity; gifts are tax-deductible.
98¢ of each $1 spent went to programs.
Run by 5 volunteers and 27 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

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
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
2 of 5
filings with a surplus
Average surplus $6K a year · under 1% of revenue · last 5 filings
Worth a look: a surplus in 2 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
98%
of spending
Looks good: 98% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$86K
to officers and key staff · 3% of spending
Top officer’s pay lower than 88% of similar orgs
Looks good: pay to officers and key staff is 3% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
6 mo
of spending, in cash
Looks good: 6.0 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
4
named funders · $1.4M
Looks good: 4 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$1.8M
74% of total assets
Worth a look: liabilities are 74% of assets; over 65%.
Pt X · Ln 26
Independent board members
8
of 8 voting members
Looks good: 8 of 8 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$2.5M
+0.1% vs prior year
Spent
$2.9M
To programs
98%
Net assets
$621K
By yearFY2020–FY2024
Revenue
$2.5M
FY2024+0.1%
Revenue by fiscal year
FY2020$2.2M
FY2021$2.0M
FY2022$2.7M
FY2023$2.5M
FY2024$2.5M
Expenses
$2.9M
FY2024▲ +9%
Expenses by fiscal year
FY2020$2.2M
FY2021$1.9M
FY2022$2.2M
FY2023$2.6M
FY2024$2.9M
Net assets
$621K
FY2024▼ -39%
Net assets by fiscal year
FY2020$573K
FY2021$651K
FY2022$1.2M
FY2023$1.0M
FY2024$621K

From the FY2024 Form 990 · figures checked against the IRS filing · see the original

Give Claim

Is it real?

Yes. Exemption reinstated (2012-05-15). Per the IRS revocation list. Latest filing on record: FY2024. IRS ruling in Apr 2014.

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

Where the money goes

98 cents of each dollar spent went to programs.

Program services 98% · $2.8M Management & general 2% · $67K

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

Who runs it and what they're paid

9 people listed on the 990; $86K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Director
$85,583Pt VII · Sec A
Vice-President
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
President
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A

Kathryn Garner’s $86K as Executive Director is at the 12th percentile of top reported officer pay among 360 $1–10M medical research 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

NameFY2024FY2023FY2022FY2021FY2020
Kathryn Garner$85,583$81,000$86,000$74,250$72,000

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.

See Aids Services Coalition INC executive salaries →

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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 15aNo

Programs and updates

Provides comfort, information, and services for people living with or affected by HIV/AIDS.

Provided by the organization

This section is blank until Aids Services Coalition INC claims this page.

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3 program services account for $1.9M of program spending, described in the organization's own filed words · FY2024.
01

Hopwa provides housing assistance for people diagnosed with aids. This program covers 73 out of 82 mississippi counties. It is a hud program. The program offers strmu, tbra, PHP, or ML. 420 persons were provided housing assistance through the asc housing consortium.

$1.1Mprogram expense
02

Grants were received from the U.S. Department of health and human services for the ryan white HIV/AIDS grant to provide care and treatment services to people with hiv, to improve health outcomes, and to reduce hiv transmission among hard-to-reach populations.

$415Kprogram expense
03

MSDH provided testing for 531 people, distributed over 130,000 condoms, and educated over 557 individuals during the year. 186 received emergency financial assistance and over 326 received referral and case management services.

$363Kprogram expense

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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 · FY2024
Total grants receivedfrom 4 funders$1.4M
See all 4 funders →

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$2.5M
Ln 12
Gifts and grantsLn 1h$2.4M
Fees for servicesLn 2g$17K
Other incomeLn 4–11$6K
Money outPt IX
$2.9M
Ln 25
Programscol B$2.8M
Managementcol C$67K
Owns and owesPt X
$621K
net assets · Ln 32
Cash and savingsLn 1–2$1.4M
Total assetsLn 16$2.4M
LiabilitiesLn 26$1.8M
PeoplePt VI, VII
9
listed · VII A
PaidVII A1
Voting boardVI 1a8
IndependentVI 1b8
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$2.4M
Government grantsLn 1e$2.4M
Fees for servicesLn 2g$17K
Other incomeLn 4–11$6K
Total revenueLn 12$2.5M
Assets in detailPt X, end of year
CashLn 1$1.4M
Cash and savings togetherLn 1–2$1.4M
Land, buildings, equipmentLn 10c$475K
Other assetsLn 15$212K
Total assetsLn 16$2.4M
LiabilitiesLn 26$1.8M
Net assetsLn 32$621K
OperationsPt I, VI
EmployeesI 527
VolunteersI 65
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
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$319K$1.4M
Land, buildings, equipmentLn 10c$486K$475K
Total assetsLn 16$1.4M$2.4M
LiabilitiesLn 26$380K$1.8M
Net assetsLn 32$1.0M$621K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$811K$800K$11K
Other employee benefitsLn 9$101K$100K$1K
Payroll taxesLn 10$66K$65K$916
Management feesLn 11a$25K$25K
Accounting feesLn 11c$25K$24K$2K
Advertising and promotionLn 12$66K$65K$1K
Office expensesLn 13$25K$20K$4K
OccupancyLn 16$12K$12K
InterestLn 20$6K$6K
Depreciation, depletion and amortizationLn 22$11K$11K
InsuranceLn 23$20K$18K$2K
Other expenses (24a–d)Ln 24$1.5M$1.5M$4K
All other expensesLn 24e$235K$211K$24K
Total functional expensesLn 25$2.9M$2.8M$67K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $2.5M$2.9M−$398K$621K 990 PDF
FY2023 $2.5M$2.6M−$166K$1.0M 990 PDF
FY2022 $2.7M$2.2M$534K$1.2M 990 PDF
FY2021 $2.0M$1.9M$77K$651K 990 PDF
FY2020 $2.2M$2.2M−$19K$573K 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 (4 parts)
Part VIII · Statement of revenue $2,473,764 across 6 lines filed
VIII-1e Government grants$2,356,640
VIII-1f All other contributions, gifts and grants$93,313
VIII-1h Total contributions, gifts and grants$2,449,953
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $17,390$17,390
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $6,421$6,421
VIII-12 Total revenueRelated to mission $23,811 · Unrelated business $0 · Excluded from tax $0$2,473,764
Part IX · Statement of functional expenses $2,871,631 across 13 lines filed
IX-7 Other salaries and wagesPrograms $800,112 · Management $10,773$810,885
IX-9 Other employee benefitsPrograms $99,780 · Management $1,343$101,123
IX-10 Payroll taxesPrograms $64,858 · Management $916$65,774
IX-11a Management feesPrograms $25,269$25,269
IX-11c Accounting feesPrograms $23,566 · Management $1,506$25,072
IX-12 Advertising and promotionPrograms $64,563 · Management $1,242$65,805
IX-13 Office expensesPrograms $20,240 · Management $4,446$24,686
IX-16 OccupancyPrograms $11,859$11,859
IX-20 InterestManagement $5,566$5,566
IX-22 Depreciation, depletion and amortizationManagement $10,853$10,853
IX-23 InsurancePrograms $17,838 · Management $2,365$20,203
IX-24 Other expenses (24a–d)Programs $1,466,044 · Management $3,750$1,469,794
IX-24e All other expensesPrograms $210,643 · Management $24,099$234,742
IX-25 Total functional expensesPrograms $2,804,772 · Management $66,859 · Fundraising $0$2,871,631
Part X · Balance sheet $2,379,436 assets, 16 lines filed
X-1 Cash, non-interest-bearingStart of year $319,057$1,444,121
X-3 Pledges and grants receivableStart of year $425,672$208,830
X-4 Accounts receivableStart of year $30,222$30,222
X-9 Prepaid expenses and deferred chargesStart of year $9,800$9,800
X-10c Land, buildings and equipment, netStart of year $485,604$474,751
X-15 Other assetsStart of year $128,762$211,712
X-16 Total assetsStart of year $1,399,117$2,379,436
X-17 Accounts payable and accrued expensesStart of year $104,966$198,838
X-19 Deferred revenueStart of year $129,119$1,302,929
X-24 Unsecured notes and loans payableStart of year $47,319$66,173
X-25 Other liabilitiesStart of year $98,899$190,549
X-26 Total liabilitiesStart of year $380,303$1,758,489
X-27 Net assets without donor restrictionsStart of year $861,016$568,018
X-28 Net assets with donor restrictionsStart of year $157,798$52,929
X-32 Total net assets or fund balancesStart of year $1,018,814$620,947
X-33 Total liabilities and net assetsStart of year $1,399,117$2,379,436
Part XI · Reconciliation of net assets $620,947 net assets at year end
XI-1 Total revenue$2,473,764
XI-2 Total expenses$2,871,631
XI-3 Revenue less expenses−$397,867
XI-4 Net assets at start of year$1,018,814
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$620,947

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

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