Aids Resource Foundation for Children

Tax-deductible

Newark, NJ501(c)(3)Since 1986EIN 22-2696986Revenue $5.0M in FY2025

On file with the IRSaidsresource.org77 Academy St, 07102-1711 · Newark, NJTax-exempt since Jan 1988Publicly supported charity — 170(b)(1)(A)(vi)

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The purpose of the organization is to help Children and families who are impacted by HIV/Aids or who have other serious medical conditions to be resilient and to build healthier futures.

501(c)(3) charity; gifts are tax-deductible.
97¢ of each $1 spent went to programs.
Run by 8 volunteers and 66 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2025 · 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 6
filings with a surplus
Average surplus $190K a year · 3% of revenue · last 6 filings
Fine: a surplus in 4 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
97%
of spending
Looks good: 97% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$247K
to officers and key staff · 5% of spending
Looks good: pay to officers and key staff is 5% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
<1 mo
of spending, in cash
Concern: 0.4 months of spending in cash; under 2 weeks.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $25K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$3.1M
153% of total assets
Concern: liabilities are 153% of assets; over 80%.
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
$5.0M
+4% vs prior year
Spent
$5.2M
To programs
97%
Net assets
−$1.1M
By yearFY2020–FY2025
Revenue
$5.0M
FY2025▲ +4%
Tap a bar for its year
Revenue by fiscal year
FY2020$7.3M
FY2021$5.7M
FY2022$5.0M
FY2023$4.9M
FY2024$4.8M
FY2025$5.0M
Expenses
$5.2M
FY2025▲ +10%
Tap a bar for its year
Expenses by fiscal year
FY2020$6.9M
FY2021$5.1M
FY2022$4.5M
FY2023$5.0M
FY2024$4.7M
FY2025$5.2M
Net assets
−$1.1M
FY2025▼ -9%
Tap a bar for its year
Net assets by fiscal year
FY2020−$820K
FY2021$314K
FY2022−$1.0M
FY2023−$1.1M
FY2024−$992K
FY2025−$1.1M

From the FY2025 Form 990 (year ending June 2025) · figures checked against the IRS filing · see the original

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Is it real?

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

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

Where the money goes

97 cents of each dollar spent went to programs.

Program services 97% · $5.0M Management & general 3% · $176K

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; $247K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
CEO/Excecutive Director
$138,955Pt VII · Sec A
Chief Housing Officer
$108,048Pt VII · Sec A
$0Pt VII · Sec A
Board Chair
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Compensation history total reportable pay by year · 5 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Annie C Chen Mpa$138,955$137,983$121,761———
Kevin Zealand————$107,200$122,185
Chester Borroughs————$99,549$110,554
Samarie Rivera$108,048—————
Annie C Chen———$94,796$83,666$95,625

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 Resource Foundation for Children 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 15aYes

Programs and updates

Supports children and families facing serious medical conditions to build resilience and healthier futures.

Questions for Aids Resource Foundation for Children

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Provided by the organization

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1 program · $5.0M · in their own filed words · FY2024
01

Community Outreach Support Program

Provide case management, mental health counseling, substance abuse treatment, pharmaceutical & financial assistance, & summer camp programs to 350 families living with HIV/AIDS. Additionally, arfc provides 75 school age children and adolescents with out-of-school academic and psychosocial support.

$5.0Mprogram expense

Funders

Who pays for it.

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

Grants

Schedule I · received and paid
Grants received · FY2024
Total grants receivedfrom 2 funders$25K
Grants paid · 29 grants · $5.1M · 2019–2024
Unitemized GrantFY2024$407,301
Unitemized GrantFY2024$74,181
Unitemized GrantFY2024$19,778
Unitemized GrantFY2024$10,494
Unitemized GrantFY2024$9,694
Unitemized GrantFY2023$425,596
Unitemized GrantFY2023$92,783
Unitemized GrantFY2023$27,262
Unitemized GrantFY2023$19,218
Unitemized GrantFY2023$9,098
Unitemized GrantFY2022$759,712
Unitemized GrantFY2022$86,424
Unitemized GrantFY2022$27,548
Unitemized GrantFY2022$21,946
Unitemized GrantFY2022$21,449
Unitemized GrantFY2021$792,451
Unitemized GrantFY2021$22,323
Unitemized GrantFY2021$11,061
See all 29 grants →

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$5.0M
Ln 12
Gifts and grantsLn 1h$5.0M
Other incomeLn 4–11$10K
Investment incomeLn 3$4K
Money outPt IX
$5.2M
Ln 25
Programscol B$5.0M
Managementcol C$176K
Owns and owesPt X
−$1.1M
net assets · Ln 32
Cash and savingsLn 1–2$177K
Total assetsLn 16$2.1M
LiabilitiesLn 26$3.1M
PeoplePt VI, VII
10
listed · VII A
PaidVII A2
Voting boardVI 1a8
IndependentVI 1b8
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$5.0M
Government grantsLn 1e$4.9M
Investment incomeLn 3$4K
Other incomeLn 4–11$10K
Gains on assetsLn 7$0
Total revenueLn 12$5.0M
Assets in detailPt X, end of year
CashLn 1$163K
SavingsLn 2$14K
Cash and savings togetherLn 1–2$177K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$461K
Other assetsLn 15$768K
Total assetsLn 16$2.1M
LiabilitiesLn 26$3.1M
Net assetsLn 32−$1.1M
OperationsPt I, VI
EmployeesI 566
VolunteersI 68
Fiscal year endsHeaderJune
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 FY25End FY25
Cash and savingsLn 1–2$57K$177K
InvestmentsLn 11–13$0$0
Land, buildings, equipmentLn 10c$478K$461K
Total assetsLn 16$1.9M$2.1M
LiabilitiesLn 26$2.8M$3.1M
Net assetsLn 32−$992K−$1.1M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$522K$522K
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$312K$306K$6K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$1.6M$1.6M$30K
Pension plan contributionsLn 8$81K$79K$2K
Other employee benefitsLn 9$365K$358K$7K
Payroll taxesLn 10$201K$197K$4K
Management feesLn 11a$0
Legal feesLn 11b$9K$9K
Accounting feesLn 11c$247K$184K$63K
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$1.0M$1.0M
Advertising and promotionLn 12$3K$3K
Office expensesLn 13$75K$51K$24K
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$387K$387K$259
TravelLn 17$34K$33K$1K
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$32K$32K
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$65K$65K
InsuranceLn 23$100K$100K
Other expenses (24a–d)Ln 24$87K$87K
Total functional expensesLn 25$5.2M$5.0M$176K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $5.0M$5.2M−$166K−$1.1M 990 PDF
FY2024 $4.8M$4.7M$107K−$992K 990 PDF
FY2023 $4.9M$5.0M−$165K−$1.1M 990 PDF
FY2022 $5.0M$4.5M$439K−$1.0M 990 PDF
FY2021 $5.7M$5.1M$532K$314K 990 PDF
FY2020 $7.3M$6.9M$392K−$820K 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 FY2025 990 (6 parts)
Part I · Summary $4,989,708 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $4,530,420$4,975,889
I-9 Program service revenuePrior year $0$0
I-10 Investment incomePrior year $234,863$3,995
I-11 Other revenuePrior year $11,806$9,824
I-12 Total revenuePrior year $4,777,089$4,989,708
I-13 Grants and similar amounts paidPrior year $573,957$522,351
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $2,578,909$2,573,666
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $1,516,846$2,059,226
I-18 Total expensesPrior year $4,669,712$5,155,243
I-19 Revenue less expensesPrior year $107,377−$165,535
Part VI · Governance 8 of 8 board members independent, no flags
VI-1a Voting members of the governing body8
VI-1b Independent voting members8
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 $4,989,708 across 10 lines filed
VIII-1e Government grants$4,866,981
VIII-1f All other contributions, gifts and grants$108,908
VIII-1h Total contributions, gifts and grants$4,975,889
VIII-3 Investment incomeExcluded from tax $3,995$3,995
VIII-5 Royalties$0
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assets$0
VIII-8 Net income from fundraising events$0
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $9,824$9,824
VIII-12 Total revenueRelated to mission $9,824 · Unrelated business $0 · Excluded from tax $3,995$4,989,708
Part IX · Statement of functional expenses $5,155,243 across 30 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individualsPrograms $522,351$522,351
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staffPrograms $306,375 · Management $5,777$312,152
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $1,585,737 · Management $29,768$1,615,505
IX-8 Pension plan contributionsPrograms $79,188 · Management $1,536$80,724
IX-9 Other employee benefitsPrograms $357,673 · Management $6,938$364,611
IX-10 Payroll taxesPrograms $196,856 · Management $3,818$200,674
IX-11a Management fees$0
IX-11b Legal feesManagement $8,800$8,800
IX-11c Accounting feesPrograms $184,149 · Management $62,527$246,676
IX-11d Lobbying fees$0
IX-11e Professional fundraising fees$0
IX-11f Investment management fees$0
IX-11g Other fees for servicesPrograms $1,022,090$1,022,090
IX-12 Advertising and promotionPrograms $2,638$2,638
IX-13 Office expensesPrograms $50,928 · Management $23,811$74,739
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 OccupancyPrograms $386,644 · Management $259$386,903
IX-17 TravelPrograms $32,834 · Management $1,304$34,138
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 InterestManagement $31,892$31,892
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortizationPrograms $64,886$64,886
IX-23 InsurancePrograms $99,645$99,645
IX-24 Other expenses (24a–d)Programs $86,819$86,819
IX-25 Total functional expensesPrograms $4,978,813 · Management $176,430 · Fundraising $0$5,155,243
Part X · Balance sheet $2,055,673 assets, 24 lines filed
X-1 Cash, non-interest-bearingStart of year $44,954$162,507
X-2 Savings and temporary cash investmentsStart of year $11,934$14,296
X-3 Pledges and grants receivableStart of year $0$0
X-4 Accounts receivableStart of year $835,934$649,021
X-8 Inventories for sale or useStart of year $0$0
X-9 Prepaid expenses and deferred chargesStart of year $0$212
X-10c Land, buildings and equipment, netStart of year $477,704$461,461
X-11 Publicly traded securitiesStart of year $0$0
X-12 Other securitiesStart of year $0$0
X-13 Program-related investmentsStart of year $0$0
X-14 Intangible assetsStart of year $0$0
X-15 Other assetsStart of year $479,718$768,176
X-16 Total assetsStart of year $1,850,244$2,055,673
X-17 Accounts payable and accrued expensesStart of year $632,621$722,508
X-18 Grants payableStart of year $0$0
X-19 Deferred revenueStart of year $0$0
X-20 Tax-exempt bond liabilitiesStart of year $0$0
X-24 Unsecured notes and loans payableStart of year $0$0
X-25 Other liabilitiesStart of year $150,981$386,033
X-26 Total liabilitiesStart of year $2,841,799$3,135,890
X-27 Net assets without donor restrictionsStart of year −$991,555−$1,080,217
X-28 Net assets with donor restrictionsStart of year $0$0
X-32 Total net assets or fund balancesStart of year −$991,555−$1,080,217
X-33 Total liabilities and net assetsStart of year $1,850,244$2,055,673
Part XI · Reconciliation of net assets −$1,080,217 net assets at year end
XI-1 Total revenue$4,989,708
XI-2 Total expenses$5,155,243
XI-3 Revenue less expenses−$165,535
XI-4 Net assets at start of year−$991,555
XI-8 Prior period adjustments$76,873
XI-10 Net assets at end of year−$1,080,217

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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