Aids Services Foundation Orange County FY2023 filing

Tax-deductible

Irvine, CA501(c)(3)Since 1985EIN 33-0126481Revenue $11.0M in FY2023

On file with the IRSradianthealthcenters.org17982 Sky Park Cir Ste J, 92614-6482 · Irvine, CATax-exempt since Dec 1985Publicly supported charity — 170(b)(1)(A)(vi)

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Aids related support/Services and comprehensive health care Services to lgbtq+ individuals.

501(c)(3) charity; gifts are tax-deductible.
92¢ of each $1 spent went to programs.
$1.2M 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

FY2023 · 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
1 of 5
filings with a surplus
Average deficit $421K a year · 4% of revenue · last 5 filings
Concern: a surplus in 1 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
92%
of spending
Looks good: 92% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$1.2M
to officers and key staff · 10% of spending
Looks good: pay to officers and key staff is 10% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
<1 mo
of spending, in cash
Worth a look: 0.9 months of spending in cash; under 1.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $36K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$2.2M
45% of total assets
Looks good: liabilities are 45% of assets; 50% or less.
Pt X · Ln 26
Independent board members
19
of 19 voting members
Looks good: 19 of 19 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$11.0M
+2% vs prior year
Spent
$11.3M
To programs
92%
Net assets
$2.6M
By yearFY2021–FY2025
Revenue
$11.0M
FY2023▲ +2%
Tap a bar for its year
Revenue by fiscal year
FY2021$12.0M
FY2022$10.8M
FY2023$11.0M
FY2024$11.2M
FY2025$13.5M
Expenses
$11.3M
FY2023▲ +2%
Tap a bar for its year
Expenses by fiscal year
FY2021$11.6M
FY2022$11.1M
FY2023$11.3M
FY2024$12.9M
FY2025$13.6M
Net assets
$2.6M
FY2023▼ -11%
Tap a bar for its year
Net assets by fiscal year
FY2021$3.3M
FY2022$2.9M
FY2023$2.6M
FY2024$877K
FY2025$759K

From the FY2023 Form 990 (year ending February 2023) · figures checked against the IRS filing · see the original

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You’re viewing the FY2023 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 Dec 1985.

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

Where the money goes

92 cents of each dollar spent went to programs.

Program services 92% · $10.4M Management & general 1% · $129K Fundraising 7% · $748K

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

29 people listed on the 990; $1.2M paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2022); the FY2023 filing did not itemize Part VII
Chief Executive Officer
$184,333Pt VII · Sec A
Chief Program Officer
$136,821Pt VII · Sec A
Chief Development Officer
$132,615Pt VII · Sec A
$117,750Pt VII · Sec A
Director of Individual Giv
$109,776Pt VII · Sec A
Director of Mental Health
$108,637Pt VII · Sec A
Lead Nurse Case Manager
$106,096Pt VII · Sec A
Interim Chief Financial Officer
$105,743Pt VII · Sec A

Compensation history total reportable pay by year · 8 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021
Duy Duc Nguyen—$292,761———
Duy Duc Ngyen$284,730————
Philip Yaeger—$219,769$184,333$186,498$180,410
Danielle Nagao$213,067$49,734———
Mark Gonzales$209,039$179,959———
Philip Yeager$192,215————
Peter Alfano$167,598$156,178———
Daniel Seargeant——$66,370$153,538$147,045

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 Foundation Orange County 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

Provides AIDS-related support and comprehensive healthcare to LGBTQ+ individuals.

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Provided by the organization

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3 programs · $10.4M · in their own filed words · FY2022
01

Interdisciplinary Case Management

A team of nurses, social workers and case managers create a unique plan to help each person live with the challenges of aids. Services provided by the program include assistance with linkage to medical care, housing, food, transportation, treatment adherence education, benefits counseling, prep and pep services, and referral to mental…

$6.2Mprogram expense
02

340b drug discount pricing- the nonprofit participates and is an eligible health care ORGANIZATION/COVERED entity under health resources and services administration (hrsa). The intent of the program is to allow the covered entities access to scarce federal resources, to reach more eligible patients, and to provide more comprehensive…

$3.2Mprogram expense
03

Housing Services

Coordinates and assists in the short and long-term placement of hiv infected individuals in suitable housing using motels, section 8 vouchers, financial assistance and other resources as appropriate.

$1.0Mprogram 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 · FY2025
Total grants receivedfrom 1 funder$36K
Grants paid · 8 grants · $6.6M · 2020–2023
Unitemized GrantFY2023$809,461
Unitemized GrantFY2023$603,249
Unitemized GrantFY2022$1,022,540
Unitemized GrantFY2022$540,040
Unitemized GrantFY2021$1,327,973
Unitemized GrantFY2021$316,179
Unitemized GrantFY2020$1,760,903
Unitemized GrantFY2020$229,411

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$11.0M
Ln 12
Gifts and grantsLn 1h$6.7M
Fees for servicesLn 2g$4.2M
Other incomeLn 4–11$75K
Money outPt IX
$11.3M
Ln 25
Programscol B$10.4M
Managementcol C$129K
Fundraisingcol D$748K
Owns and owesPt X
$2.6M
net assets · Ln 32
Cash and savingsLn 1–2$890K
Total assetsLn 16$4.8M
LiabilitiesLn 26$2.2M
PeoplePt VI, VII
29
listed · VII A
PaidVII A10
Voting boardVI 1a19
IndependentVI 1b19
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$6.7M
Government grantsLn 1e$5.6M
Noncash giftsLn 1g$24K
Fundraising eventsLn 1c$287K
Fees for servicesLn 2g$4.2M
Investment incomeLn 3$896
Other incomeLn 4–11$75K
Total revenueLn 12$11.0M
Assets in detailPt X, end of year
CashLn 1$242K
SavingsLn 2$648K
Cash and savings togetherLn 1–2$890K
Land, buildings, equipmentLn 10c$1.0M
Other assetsLn 15$36K
Total assetsLn 16$4.8M
LiabilitiesLn 26$2.2M
Net assetsLn 32$2.6M
OperationsPt I, VI
EmployeesI 571
VolunteersI 6174
Fiscal year endsHeaderFebruary
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 FY23End FY23
Cash and savingsLn 1–2$1.8M$890K
Land, buildings, equipmentLn 10c$228K$1.0M
Total assetsLn 16$3.9M$4.8M
LiabilitiesLn 26$998K$2.2M
Net assetsLn 32$2.9M$2.6M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic individualsLn 2$1.6M$1.6M
Pay of current officers, directors and key staffLn 5$643K$449K$27K$167K
Other salaries and wagesLn 7$3.2M$3.0M$10K$247K
Pension plan contributionsLn 8$14K$12K$130$1K
Other employee benefitsLn 9$419K$384K$2K$33K
Payroll taxesLn 10$320K$287K$1K$32K
Accounting feesLn 11c$30K$25K$238$5K
Other fees for servicesLn 11g$976K$807K$8K$161K
Advertising and promotionLn 12$114K$89K$15K$10K
Office expensesLn 13$168K$130K$8K$30K
Information technologyLn 14$5K$4K$264
OccupancyLn 16$105K$101K$330$4K
TravelLn 17$3K$3K$55
Conferences, conventions and meetingsLn 19$7K$7K$235
InterestLn 20$8K$8K
Depreciation, depletion and amortizationLn 22$301K$265K$31K$5K
InsuranceLn 23$60K$59K$549$1K
Other expenses (24a–d)Ln 24$3.3M$3.2M$4K$43K
All other expensesLn 24e$35K$13K$14K$8K
Total functional expensesLn 25$11.3M$10.4M$129K$748K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $13.5M$13.6M−$118K$759K 990 PDF
FY2024 $11.2M$12.9M−$1.8M$877K 990 PDF
FY2023 Viewing $11.0M$11.3M−$311K$2.6M 990 PDF
FY2022 $10.8M$11.1M−$316K$2.9M 990 PDF
FY2021 $12.0M$11.6M$391K$3.3M 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 FY2023 990 (6 parts)
Part I · Summary $10,981,826 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $5,782,206$6,657,965
I-9 Program service revenuePrior year $5,022,507$4,248,454
I-10 Investment incomePrior year $2,599$896
I-11 Other revenuePrior year −$2,952$74,511
I-12 Total revenuePrior year $10,804,360$10,981,826
I-13 Grants and similar amounts paidPrior year $1,644,152$1,562,580
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $4,507,266$4,642,425
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $4,969,027$5,087,903
I-18 Total expensesPrior year $11,120,445$11,292,908
I-19 Revenue less expensesPrior year −$316,085−$311,082
Part VI · Governance 19 of 19 board members independent, no flags
VI-1a Voting members of the governing body19
VI-1b Independent voting members19
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 $10,981,826 across 10 lines filed
VIII-1c Fundraising events$287,205
VIII-1e Government grants$5,569,180
VIII-1f All other contributions, gifts and grants$801,580
VIII-1g Noncash contributions (included above)$24,476
VIII-1h Total contributions, gifts and grants$6,657,965
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $4,248,454$4,248,454
VIII-3 Investment incomeExcluded from tax $896$896
VIII-8 Net income from fundraising eventsExcluded from tax −$63,635−$63,635
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $138,146$138,146
VIII-12 Total revenueRelated to mission $4,386,600 · Unrelated business $0 · Excluded from tax −$62,739$10,981,826
Part IX · Statement of functional expenses $11,292,908 across 19 lines filed
IX-2 Grants to domestic individualsPrograms $1,562,580$1,562,580
IX-5 Pay of current officers, directors and key staffPrograms $449,374 · Management $26,938 · Fundraising $166,790$643,102
IX-7 Other salaries and wagesPrograms $2,989,816 · Management $9,915 · Fundraising $247,426$3,247,157
IX-8 Pension plan contributionsPrograms $12,320 · Management $130 · Fundraising $1,490$13,940
IX-9 Other employee benefitsPrograms $383,523 · Management $2,383 · Fundraising $32,778$418,684
IX-10 Payroll taxesPrograms $286,736 · Management $1,136 · Fundraising $31,670$319,542
IX-11c Accounting feesPrograms $24,735 · Management $238 · Fundraising $4,937$29,910
IX-11g Other fees for servicesPrograms $807,169 · Management $7,775 · Fundraising $161,100$976,044
IX-12 Advertising and promotionPrograms $88,699 · Management $15,480 · Fundraising $10,055$114,234
IX-13 Office expensesPrograms $129,825 · Management $8,267 · Fundraising $29,852$167,944
IX-14 Information technologyPrograms $4,440 · Fundraising $264$4,704
IX-16 OccupancyPrograms $101,033 · Management $330 · Fundraising $3,686$105,049
IX-17 TravelPrograms $3,335 · Fundraising $55$3,390
IX-19 Conferences, conventions and meetingsPrograms $6,949 · Fundraising $235$7,184
IX-20 InterestManagement $7,866$7,866
IX-22 Depreciation, depletion and amortizationPrograms $264,798 · Management $30,590 · Fundraising $5,416$300,804
IX-23 InsurancePrograms $58,706 · Management $549 · Fundraising $1,243$60,498
IX-24 Other expenses (24a–d)Programs $3,228,645 · Management $3,700 · Fundraising $42,529$3,274,874
IX-24e All other expensesPrograms $13,130 · Management $13,945 · Fundraising $8,327$35,402
IX-25 Total functional expensesPrograms $10,415,813 · Management $129,242 · Fundraising $747,853$11,292,908
Part X · Balance sheet $4,809,850 assets, 16 lines filed
X-1 Cash, non-interest-bearingStart of year $508,133$242,062
X-2 Savings and temporary cash investmentsStart of year $1,308,306$648,423
X-3 Pledges and grants receivableStart of year $1,324,977$2,542,164
X-4 Accounts receivableStart of year $373,535$131,265
X-8 Inventories for sale or useStart of year $11,094$31,358
X-9 Prepaid expenses and deferred chargesStart of year $154,901$152,373
X-10c Land, buildings and equipment, netStart of year $228,320$1,025,979
X-15 Other assetsStart of year $28,180$36,226
X-16 Total assetsStart of year $3,937,446$4,809,850
X-17 Accounts payable and accrued expensesStart of year $847,982$1,103,899
X-25 Other liabilitiesStart of year $0$7,533
X-26 Total liabilitiesStart of year $997,982$2,181,468
X-27 Net assets without donor restrictionsStart of year $2,773,612$2,429,819
X-28 Net assets with donor restrictionsStart of year $165,852$198,563
X-32 Total net assets or fund balancesStart of year $2,939,464$2,628,382
X-33 Total liabilities and net assetsStart of year $3,937,446$4,809,850
Part XI · Reconciliation of net assets $2,628,382 net assets at year end
XI-1 Total revenue$10,981,826
XI-2 Total expenses$11,292,908
XI-3 Revenue less expenses−$311,082
XI-4 Net assets at start of year$2,939,464
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$2,628,382

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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