Aids Services Foundation Orange County FY2024 filing

Tax-deductible

Irvine, CA501(c)(3)Since 1985EIN 33-0126481Revenue $11.2M in FY2024

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.
91¢ of each $1 spent went to programs.
$1.5M 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
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
91%
of spending
Looks good: 91% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$1.5M
to officers and key staff · 12% of spending
Looks good: pay to officers and key staff is 12% 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
1
named funder · $36K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$2.4M
73% of total assets
Worth a look: liabilities are 73% of assets; over 65%.
Pt X · Ln 26
Independent board members
18
of 18 voting members
Looks good: 18 of 18 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$11.2M
+2% vs prior year
Spent
$12.9M
To programs
91%
Net assets
$877K
By yearFY2021–FY2025
Revenue
$11.2M
FY2024▲ +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
$12.9M
FY2024▲ +14%
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
$877K
FY2024▼ -67%
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 FY2024 Form 990 (year ending February 2024) · 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 Dec 1985.

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

Where the money goes

91 cents of each dollar spent went to programs.

Program services 91% · $11.8M Management & general 3% · $332K Fundraising 6% · $792K

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

30 people listed on the 990; $1.5M 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
Medical Director
$292,761Pt VII · Sec A
Chief Executive Officer
$219,769Pt VII · Sec A
Chief Operation Officer
$179,959Pt VII · Sec A
Chief Development Officer
$156,178Pt VII · Sec A
Director of Human Resource
$114,493Pt VII · Sec A
Lead Nurse Case Manager
$110,613Pt VII · Sec A
Quality Improvement and Compliance
$110,000Pt VII · Sec A
Director of Mental Health
$107,674Pt 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.

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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 · $11.8M · in their own filed words · FY2023
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…

$7.3Mprogram 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…

$3.5Mprogram 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 FY2024 990, line by line.

1The main four
Money inPt VIII
$11.2M
Ln 12
Gifts and grantsLn 1h$6.6M
Fees for servicesLn 2g$4.5M
Other incomeLn 4–11$100K
Money outPt IX
$12.9M
Ln 25
Programscol B$11.8M
Managementcol C$332K
Fundraisingcol D$792K
Owns and owesPt X
$877K
net assets · Ln 32
Cash and savingsLn 1–2$418K
Total assetsLn 16$3.3M
LiabilitiesLn 26$2.4M
PeoplePt VI, VII
30
listed · VII A
PaidVII A12
Voting boardVI 1a18
IndependentVI 1b18
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$6.6M
Government grantsLn 1e$5.6M
Noncash giftsLn 1g$36K
Fundraising eventsLn 1c$367K
Fees for servicesLn 2g$4.5M
Investment incomeLn 3$2K
Other incomeLn 4–11$100K
Total revenueLn 12$11.2M
Assets in detailPt X, end of year
CashLn 1$4K
SavingsLn 2$415K
Cash and savings togetherLn 1–2$418K
Land, buildings, equipmentLn 10c$1.3M
Other assetsLn 15$29K
Total assetsLn 16$3.3M
LiabilitiesLn 26$2.4M
Net assetsLn 32$877K
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 FY24End FY24
Cash and savingsLn 1–2$890K$418K
Land, buildings, equipmentLn 10c$1.0M$1.3M
Total assetsLn 16$4.8M$3.3M
LiabilitiesLn 26$2.2M$2.4M
Net assetsLn 32$2.6M$877K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic individualsLn 2$1.4M$1.4M
Pay of current officers, directors and key staffLn 5$413K$385K$11K$17K
Other salaries and wagesLn 7$4.3M$3.8M$9K$458K
Pension plan contributionsLn 8$1K$1K$11$115
Other employee benefitsLn 9$391K$356K$3K$33K
Payroll taxesLn 10$378K$328K$14K$36K
Accounting feesLn 11c$53K$48K$1K$4K
Other fees for servicesLn 11g$1.7M$1.5M$38K$128K
Advertising and promotionLn 12$67K$55K$4K$8K
Office expensesLn 13$181K$148K$5K$28K
Information technologyLn 14$9K$9K$183$516
OccupancyLn 16$131K$118K$2K$11K
TravelLn 17$3K$3K$198$374
Conferences, conventions and meetingsLn 19$25K$22K$2K
InterestLn 20$10K$10K
Depreciation, depletion and amortizationLn 22$308K$71K$233K$4K
InsuranceLn 23$62K$60K$334$2K
Other expenses (24a–d)Ln 24$3.5M$3.4M$783$57K
All other expensesLn 24e$18K$14K$2K$2K
Total functional expensesLn 25$12.9M$11.8M$332K$792K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $13.5M$13.6M−$118K$759K 990 PDF
FY2024 Viewing $11.2M$12.9M−$1.8M$877K 990 PDF
FY2023 $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 FY2024 990 (6 parts)
Part I · Summary $11,154,334 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $6,657,965$6,592,572
I-9 Program service revenuePrior year $4,248,454$4,460,016
I-10 Investment incomePrior year $896$1,743
I-11 Other revenuePrior year $74,511$100,003
I-12 Total revenuePrior year $10,981,826$11,154,334
I-13 Grants and similar amounts paidPrior year $1,562,580$1,412,710
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $4,642,425$5,487,996
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $5,087,903$6,004,745
I-18 Total expensesPrior year $11,292,908$12,905,451
I-19 Revenue less expensesPrior year −$311,082−$1,751,117
Part VI · Governance 18 of 18 board members independent, no flags
VI-1a Voting members of the governing body18
VI-1b Independent voting members18
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 $11,154,334 across 10 lines filed
VIII-1c Fundraising events$367,128
VIII-1e Government grants$5,608,867
VIII-1f All other contributions, gifts and grants$616,577
VIII-1g Noncash contributions (included above)$36,457
VIII-1h Total contributions, gifts and grants$6,592,572
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $4,460,016$4,460,016
VIII-3 Investment incomeExcluded from tax $1,743$1,743
VIII-8 Net income from fundraising eventsExcluded from tax −$191,370−$191,370
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $291,373$291,373
VIII-12 Total revenueRelated to mission $4,751,389 · Unrelated business $0 · Excluded from tax −$189,627$11,154,334
Part IX · Statement of functional expenses $12,905,451 across 19 lines filed
IX-2 Grants to domestic individualsPrograms $1,412,710$1,412,710
IX-5 Pay of current officers, directors and key staffPrograms $385,258 · Management $10,532 · Fundraising $16,953$412,743
IX-7 Other salaries and wagesPrograms $3,837,360 · Management $8,929 · Fundraising $457,635$4,303,924
IX-8 Pension plan contributionsPrograms $1,265 · Management $11 · Fundraising $115$1,391
IX-9 Other employee benefitsPrograms $355,744 · Management $2,652 · Fundraising $33,100$391,496
IX-10 Payroll taxesPrograms $328,173 · Management $14,004 · Fundraising $36,265$378,442
IX-11c Accounting feesPrograms $47,810 · Management $1,214 · Fundraising $4,119$53,143
IX-11g Other fees for servicesPrograms $1,490,999 · Management $37,845 · Fundraising $128,453$1,657,297
IX-12 Advertising and promotionPrograms $54,547 · Management $4,007 · Fundraising $8,448$67,002
IX-13 Office expensesPrograms $147,944 · Management $4,675 · Fundraising $28,263$180,882
IX-14 Information technologyPrograms $8,601 · Management $183 · Fundraising $516$9,300
IX-16 OccupancyPrograms $118,487 · Management $1,592 · Fundraising $10,515$130,594
IX-17 TravelPrograms $2,806 · Management $198 · Fundraising $374$3,378
IX-19 Conferences, conventions and meetingsPrograms $22,259 · Fundraising $2,346$24,605
IX-20 InterestManagement $10,071$10,071
IX-22 Depreciation, depletion and amortizationPrograms $71,227 · Management $233,248 · Fundraising $3,723$308,198
IX-23 InsurancePrograms $59,709 · Management $334 · Fundraising $1,979$62,022
IX-24 Other expenses (24a–d)Programs $3,422,616 · Management $783 · Fundraising $56,658$3,480,057
IX-24e All other expensesPrograms $14,128 · Management $2,001 · Fundraising $2,067$18,196
IX-25 Total functional expensesPrograms $11,781,643 · Management $332,279 · Fundraising $791,529$12,905,451
Part X · Balance sheet $3,309,103 assets, 16 lines filed
X-1 Cash, non-interest-bearingStart of year $242,062$3,714
X-2 Savings and temporary cash investmentsStart of year $648,423$414,508
X-3 Pledges and grants receivableStart of year $2,542,164$1,352,512
X-4 Accounts receivableStart of year $131,265$10,551
X-8 Inventories for sale or useStart of year $31,358$30,852
X-9 Prepaid expenses and deferred chargesStart of year $152,373$155,179
X-10c Land, buildings and equipment, netStart of year $1,025,979$1,312,678
X-15 Other assetsStart of year $36,226$29,109
X-16 Total assetsStart of year $4,809,850$3,309,103
X-17 Accounts payable and accrued expensesStart of year $1,103,899$1,557,070
X-25 Other liabilitiesStart of year $7,533$8,929
X-26 Total liabilitiesStart of year $2,181,468$2,431,838
X-27 Net assets without donor restrictionsStart of year $2,429,819$793,501
X-28 Net assets with donor restrictionsStart of year $198,563$83,764
X-32 Total net assets or fund balancesStart of year $2,628,382$877,265
X-33 Total liabilities and net assetsStart of year $4,809,850$3,309,103
Part XI · Reconciliation of net assets $877,265 net assets at year end
XI-1 Total revenue$11,154,334
XI-2 Total expenses$12,905,451
XI-3 Revenue less expenses−$1,751,117
XI-4 Net assets at start of year$2,628,382
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$877,265

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

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