Aid Upstate INC FY2023 filing

Tax-deductible

Greenville, SC501(c)(3)Since 1987EIN 57-0848637Revenue $10.9M in FY2023

On file with the IRSaidupstate.org811 Pendleton St, 29601-3209 · Greenville, SCTax-exempt since Mar 1988Publicly supported charity — 170(b)(1)(A)(vi)

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Preventing and treating HIV through direct services, advocacy, education and awareness. Includes diagnosis, linkage to care, HIV medical care, primary care, case mngmnt, supportive srvcs, prevention, housing assistance.

501(c)(3) charity; gifts are tax-deductible.
97¢ of each $1 spent went to programs.
$866K 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
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
1 of 5
filings with a surplus
Average deficit $326K a year · 3% of revenue · last 5 filings
Concern: a surplus in 1 of the last 5 filings.
Pt I · Ln 19 · 5 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
$866K
to officers and key staff · 7% of spending
Looks good: pay to officers and key staff is 7% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
1 mo
of spending, in cash
Fine: 1.4 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $36K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$1.9M
27% of total assets
Looks good: liabilities are 27% of assets; 50% or less.
Pt X · Ln 26
Independent board members
12
of 12 voting members
Looks good: 12 of 12 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$10.9M
-6% vs prior year
Spent
$11.8M
To programs
97%
Net assets
$5.3M
By yearFY2020–FY2024
Revenue
$10.9M
FY2023▼ -6%
Tap a bar for its year
Revenue by fiscal year
FY2020$10.1M
FY2021$10.4M
FY2022$11.5M
FY2023$10.9M
FY2024$12.2M
Expenses
$11.8M
FY2023▲ +1%
Tap a bar for its year
Expenses by fiscal year
FY2020$10.0M
FY2021$10.7M
FY2022$11.6M
FY2023$11.8M
FY2024$12.6M
Net assets
$5.3M
FY2023▼ -14%
Tap a bar for its year
Net assets by fiscal year
FY2020$6.6M
FY2021$6.3M
FY2022$6.2M
FY2023$5.3M
FY2024$4.9M

From the FY2023 Form 990 · 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 (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Mar 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% · $11.4M Management & general 3% · $336K Fundraising 0% · $55K

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

19 people listed on the 990; $866K paid to officers and key staff.

Part VII, Section A · reportable compensation
Provider
$252,284Pt VII · Sec A
$198,349Pt VII · Sec A
$140,371Pt VII · Sec A
Provider
$100,585Pt VII · Sec A
$87,358Pt VII · Sec A
$87,027Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A

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

NameFY2024FY2023FY2022FY2021FY2020
Lori Malvern$252,364$252,284$238,040$237,640$237,540
B Andrew Hall—$198,349$186,422$172,485$164,385
Beaty Andrew Hall$196,867————
John Schrank$158,777————
Gregory Campbell$142,943————
Doug McCormick$132,083$140,371———
Douglas McCormick——$132,300$128,018$125,912
Lazedra Cade$117,412$100,585———

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 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Provides HIV prevention, treatment, and support services, including medical care and housing assistance.

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Provided by the organization

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3 programs · $11.4M · in their own filed words · FY2023
01

1491 individuals living with hiv were provided access to a range of services including: health insurance ENROLLMENT/PAYMENTS (319); hiv and primary medical care (888; 2,198 visits); prescriptions; oral health care REFERRALS/PAYMENTS (296); food pantry (338); transportation to care appointments (437; 2,318 trips); mental health and…

$10.2Mprogram expense
02

Housing services included case management; assessment of housing stability and needs of individuals living with hiv to 546 individuals; assistance with rent, utilities, and mortgages to prevent homelessness to 223 households of individuals living with hiv and 119 other beneficiaries in these households; housing placement (rental and…

$813Kprogram expense
03

Aid upstate prevention services provides free and confidential hiv, hepatitis c (HCV), hepatitis b (HBV), and other sexually transmitted infection (sti) testing. All individuals who access testing services receive personalized risk assessment, risk reduction counseling including pre-exposure prophylaxis (prep).

$384Kprogram 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
GE FoundationFY2024$1K
Total grants receivedfrom 2 funders$36K
Grants paid · 15 grants · $29.0M · 2020–2024
Unitemized GrantFY2024$5,647,680
Unitemized GrantFY2024$538,904
Unitemized GrantFY2024$45,703
Unitemized GrantFY2023$4,666,582
Unitemized GrantFY2023$813,011
Unitemized GrantFY2023$384,380
Unitemized GrantFY2022$5,220,843
Unitemized GrantFY2022$716,680
Unitemized GrantFY2022$93,706
Unitemized GrantFY2021$4,746,486
Unitemized GrantFY2021$615,977
Unitemized GrantFY2021$59,466
Unitemized GrantFY2020$4,805,631
Unitemized GrantFY2020$556,103
Unitemized GrantFY2020$45,664

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$10.9M
Ln 12
Gifts and grantsLn 1h$7.0M
Fees for servicesLn 2g$3.8M
Other incomeLn 4–11$9K
Money outPt IX
$11.8M
Ln 25
Programscol B$11.4M
Managementcol C$336K
Fundraisingcol D$55K
Owns and owesPt X
$5.3M
net assets · Ln 32
Cash and savingsLn 1–2$1.3M
Total assetsLn 16$7.2M
LiabilitiesLn 26$1.9M
PeoplePt VI, VII
19
listed · VII A
PaidVII A6
Voting boardVI 1a12
IndependentVI 1b12
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$7.0M
Government grantsLn 1e$7.0M
Fees for servicesLn 2g$3.8M
Investment incomeLn 3$2K
Other incomeLn 4–11$9K
Gains on assetsLn 7−$171
Total revenueLn 12$10.9M
Assets in detailPt X, end of year
CashLn 1$1.3M
SavingsLn 2$107
Cash and savings togetherLn 1–2$1.3M
Land, buildings, equipmentLn 10c$873K
Other assetsLn 15$62K
Total assetsLn 16$7.2M
LiabilitiesLn 26$1.9M
Net assetsLn 32$5.3M
OperationsPt I, VI
EmployeesI 576
VolunteersI 628
Fiscal year endsHeaderDecember
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$3.5M$1.3M
Land, buildings, equipmentLn 10c$916K$873K
Total assetsLn 16$8.1M$7.2M
LiabilitiesLn 26$1.9M$1.9M
Net assetsLn 32$6.2M$5.3M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic individualsLn 2$5.9M$5.9M
Pay of current officers, directors and key staffLn 5$279K$222K$48K$9K
Other salaries and wagesLn 7$3.5M$3.5M$19K
Pension plan contributionsLn 8$101K$101K
Other employee benefitsLn 9$591K$565K$21K$6K
Payroll taxesLn 10$273K$268K$3K$2K
Legal feesLn 11b$7K$7K
Accounting feesLn 11c$37K$35K$2K
Other fees for servicesLn 11g$80K$80K$0$531
Advertising and promotionLn 12$28K$26K$2K
Office expensesLn 13$252K$244K$4K$4K
Information technologyLn 14$233K$216K$7K$10K
OccupancyLn 16$103K$100K$3K
TravelLn 17$91K$91K$239
Conferences, conventions and meetingsLn 19$53K$49K$3K
InterestLn 20$1K$1K$130
Depreciation, depletion and amortizationLn 22$68K$65K$3K
InsuranceLn 23$155K$19K$136K
All other expensesLn 24e$0$0$0$0
Total functional expensesLn 25$11.8M$11.4M$336K$55K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $12.2M$12.6M−$427K$4.9M 990 PDF
FY2023 Viewing $10.9M$11.8M−$876K$5.3M 990 PDF
FY2022 $11.5M$11.6M−$105K$6.2M 990 PDF
FY2021 $10.4M$10.7M−$318K$6.3M 990 PDF
FY2020 $10.1M$10.0M$97K$6.6M 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 $10,878,568 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $7,251,324$7,032,059
I-9 Program service revenuePrior year $4,238,217$3,835,378
I-10 Investment incomePrior year $631$1,691
I-11 Other revenuePrior year $26,230$9,440
I-12 Total revenuePrior year $11,516,402$10,878,568
I-13 Grants and similar amounts paidPrior year $6,031,245$5,863,973
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $4,438,676$4,781,339
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $1,151,796$1,109,436
I-18 Total expensesPrior year $11,621,717$11,754,748
I-19 Revenue less expensesPrior year −$105,315−$876,180
Part VI · Governance 12 of 12 board members independent, 1 to look at
VI-1a Voting members of the governing body12
VI-1b Independent voting members12
VI-2 Family or business relationship among officers or directorsYes
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 $10,878,568 across 10 lines filed
Lines not itemized here account for $12,977 of total revenue; see the IRS return.
VIII-1a Federated campaigns$494
VIII-1e Government grants$6,975,693
VIII-1f All other contributions, gifts and grants$55,872
VIII-1h Total contributions, gifts and grants$7,032,059
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $3,835,378$3,835,378
VIII-3 Investment incomeExcluded from tax $1,862$1,862
VIII-6 Net rental income or lossExcluded from tax $8,046$8,046
VIII-7 Net gain or loss on sales of assetsExcluded from tax −$171−$171
VIII-8 Net income from fundraising eventsExcluded from tax −$11,583−$11,583
VIII-12 Total revenueRelated to mission $3,835,378 · Unrelated business $0 · Excluded from tax $11,131$10,878,568
Part IX · Statement of functional expenses $11,754,748 across 19 lines filed
IX-2 Grants to domestic individualsPrograms $5,863,973$5,863,973
IX-5 Pay of current officers, directors and key staffPrograms $222,376 · Management $48,370 · Fundraising $8,719$279,465
IX-7 Other salaries and wagesPrograms $3,517,431 · Fundraising $19,142$3,536,573
IX-8 Pension plan contributionsManagement $101,198$101,198
IX-9 Other employee benefitsPrograms $564,658 · Management $20,823 · Fundraising $5,564$591,045
IX-10 Payroll taxesPrograms $267,841 · Management $3,322 · Fundraising $1,895$273,058
IX-11b Legal feesManagement $7,240$7,240
IX-11c Accounting feesPrograms $35,393 · Management $2,034$37,427
IX-11g Other fees for servicesPrograms $79,742 · Management $0 · Fundraising $531$80,273
IX-12 Advertising and promotionPrograms $25,570 · Fundraising $2,068$27,638
IX-13 Office expensesPrograms $244,124 · Management $4,247 · Fundraising $3,990$252,361
IX-14 Information technologyPrograms $216,053 · Management $6,932 · Fundraising $9,660$232,645
IX-16 OccupancyPrograms $100,305 · Management $2,504$102,809
IX-17 TravelPrograms $90,906 · Management $239$91,145
IX-19 Conferences, conventions and meetingsPrograms $49,487 · Management $3,419$52,906
IX-20 InterestPrograms $1,228 · Management $130$1,358
IX-22 Depreciation, depletion and amortizationPrograms $65,435 · Fundraising $3,019$68,454
IX-23 InsurancePrograms $19,346 · Management $135,834$155,180
IX-24e All other expensesPrograms $0 · Management $0 · Fundraising $0$0
IX-25 Total functional expensesPrograms $11,363,868 · Management $336,292 · Fundraising $54,588$11,754,748
Part X · Balance sheet $7,234,099 assets, 15 lines filed
X-1 Cash, non-interest-bearingStart of year $2,255,967$1,342,244
X-2 Savings and temporary cash investmentsStart of year $1,214,507$107
X-3 Pledges and grants receivableStart of year $1,879,921$2,515,458
X-4 Accounts receivableStart of year $1,613,840$2,047,161
X-8 Inventories for sale or useStart of year $25,435$7,960
X-9 Prepaid expenses and deferred chargesStart of year $11,938$386,441
X-10c Land, buildings and equipment, netStart of year $915,732$872,907
X-15 Other assetsStart of year $157,053$61,821
X-16 Total assetsStart of year $8,074,393$7,234,099
X-17 Accounts payable and accrued expensesStart of year $1,720,740$1,859,262
X-25 Other liabilitiesStart of year $167,709$65,743
X-26 Total liabilitiesStart of year $1,889,119$1,925,005
X-27 Net assets without donor restrictionsStart of year $6,185,274$5,309,094
X-32 Total net assets or fund balancesStart of year $6,185,274$5,309,094
X-33 Total liabilities and net assetsStart of year $8,074,393$7,234,099
Part XI · Reconciliation of net assets $5,309,094 net assets at year end
XI-1 Total revenue$10,878,568
XI-2 Total expenses$11,754,748
XI-3 Revenue less expenses−$876,180
XI-4 Net assets at start of year$6,185,274
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$5,309,094

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

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