Bcap's mission is to provide support, advocacy and education to those in our community who are living with or affected by HIV, and to serve as an outreach and information center to prevent the further transmission of HIV.

501(c)(3) charity; gifts are tax-deductible.
86¢ of each $1 spent went to programs.
$116K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

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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
4 of 5
filings with a surplus
Average surplus $76K a year · 5% of revenue · last 5 filings
Fine: a surplus in 4 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
86%
of spending
Looks good: 86% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$116K
to officers and key staff · 6% of spending
Looks good: pay to officers and key staff is 6% of spending; 15% or less.
Pt VII · Sec A
4 mo
of spending, in cash
Looks good: 4.5 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $8K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$143K
10% of total assets
Looks good: liabilities are 10% 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
$1.8M
+16% vs prior year
Spent
$1.8M
To programs
86%
Net assets
$1.3M
By yearFY2020–FY2024
Revenue
$1.8M
FY2023▲ +16%
Tap a bar for its year
Revenue by fiscal year
FY2020$1.5M
FY2021$1.5M
FY2022$1.6M
FY2023$1.8M
FY2024$2.1M
Expenses
$1.8M
FY2023▲ +18%
Tap a bar for its year
Expenses by fiscal year
FY2020$1.4M
FY2021$1.4M
FY2022$1.5M
FY2023$1.8M
FY2024$1.9M
Net assets
$1.3M
FY2023-0.2%
Tap a bar for its year
Net assets by fiscal year
FY2020$1.2M
FY2021$1.3M
FY2022$1.3M
FY2023$1.3M
FY2024$1.5M

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 Feb 1988.

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

Where the money goes

86 cents of each dollar spent went to programs.

Program services 86% · $1.6M Management & general 8% · $149K Fundraising 6% · $106K

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

16 people listed on the 990; $116K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Di
$115,824Pt VII · Sec A
Vice Preside
$0Pt VII · Sec A
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Frank O'Cana’s $128K as Executive Di is at the 41st percentile of top reported officer pay among 733 $1–10M diseases & disorders 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
Frank O'Cana$128,250$115,824$115,594$105,832$100,579

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 Boulder County Aids Project 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

Offers support, advocacy, and education for those affected by HIV, and prevents transmission.

Questions for Boulder County Aids Project

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Provided by the organization

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2 programs · $1.6M · in their own filed words · FY2023
01

Hiv care services provide support for people living with hiv and their families. Services help people living with hiv MAINTAIN/IMPROVE their health through access to specialized case management; medical care and insurance coverage; financial assistance for housing, utilities, transportation, oral healthcare; food pantry; and other basic…

$1.0Mprogram expense
02

Prevention services provide information, education, and harm reduction supplies to priority populations and the public to reduce the transmission of hiv and HCV. Services include hiv and HCV testing; pep and prep EDUCATION/NAVIGATION/LINKAGE to care; syringe access, including a food pantry, overdose prevention, and street outreach; harm…

$550Kprogram 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$8K
Grants paid · 30 grants · $1.1M · 2020–2024
Unitemized GrantFY2024$144,705
Unitemized GrantFY2024$74,573
Unitemized GrantFY2024$29,570
Unitemized GrantFY2024$27,884
Unitemized GrantFY2024$20,931
Unitemized GrantFY2024$11,727
Unitemized GrantFY2023$83,513
Unitemized GrantFY2023$79,569
Unitemized GrantFY2023$27,797
Unitemized GrantFY2023$16,686
Unitemized GrantFY2023$10,020
Unitemized GrantFY2023$3,662
Unitemized GrantFY2022$95,143
Unitemized GrantFY2022$63,779
Unitemized GrantFY2022$18,208
Unitemized GrantFY2022$16,978
Unitemized GrantFY2022$9,312
Unitemized GrantFY2022$7,448
See all 30 grants →

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$1.8M
Ln 12
Gifts and grantsLn 1h$1.8M
Fees for servicesLn 2g$19K
Investment incomeLn 3$3K
Money outPt IX
$1.8M
Ln 25
Programscol B$1.6M
Managementcol C$149K
Fundraisingcol D$106K
Owns and owesPt X
$1.3M
net assets · Ln 32
Cash and savingsLn 1–2$676K
Total assetsLn 16$1.5M
LiabilitiesLn 26$143K
PeoplePt VI, VII
16
listed · VII A
PaidVII A1
Voting boardVI 1a12
IndependentVI 1b12
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$1.8M
Government grantsLn 1e$1.3M
Noncash giftsLn 1g$171K
Fundraising eventsLn 1c$95K
Fees for servicesLn 2g$19K
Investment incomeLn 3$3K
Total revenueLn 12$1.8M
Assets in detailPt X, end of year
CashLn 1$216K
SavingsLn 2$460K
Cash and savings togetherLn 1–2$676K
Land, buildings, equipmentLn 10c$512K
Other assetsLn 15$23K
Total assetsLn 16$1.5M
LiabilitiesLn 26$143K
Net assetsLn 32$1.3M
OperationsPt I, VI
EmployeesI 516
VolunteersI 690
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$732K$676K
Land, buildings, equipmentLn 10c$550K$512K
Total assetsLn 16$1.5M$1.5M
LiabilitiesLn 26$167K$143K
Net assetsLn 32$1.3M$1.3M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic individualsLn 2$221K$221K
Pay of current officers, directors and key staffLn 5$126K$106K$11K$9K
Other salaries and wagesLn 7$713K$599K$64K$50K
Other employee benefitsLn 9$134K$113K$12K$9K
Payroll taxesLn 10$65K$55K$6K$5K
Other fees for servicesLn 11g$62K$18K$32K$12K
Advertising and promotionLn 12$11K$11K
Office expensesLn 13$9K$7K$808$600
Information technologyLn 14$21K$18K$2K$1K
OccupancyLn 16$51K$45K$3K$3K
TravelLn 17$4K$4K
Conferences, conventions and meetingsLn 19$14K$7K$7K$554
Depreciation, depletion and amortizationLn 22$38K$32K$3K$3K
InsuranceLn 23$15K$13K$1K$1K
Other expenses (24a–d)Ln 24$320K$319K$685$533
All other expensesLn 24e$10K$4K$5K$332
Total functional expensesLn 25$1.8M$1.6M$149K$106K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $2.1M$1.9M$126K$1.5M 990 PDF
FY2023 Viewing $1.8M$1.8M−$4K$1.3M 990 PDF
FY2022 $1.6M$1.5M$31K$1.3M 990 PDF
FY2021 $1.5M$1.4M$88K$1.3M 990 PDF
FY2020 $1.5M$1.4M$140K$1.2M 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support M · Noncash O · Explanations
See the full FY2023 990 (6 parts)
Part I · Summary $1,811,087 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $1,557,463$1,809,457
I-9 Program service revenuePrior year $19,376$18,906
I-10 Investment incomePrior year $20$2,642
I-11 Other revenuePrior year −$12,859−$19,918
I-12 Total revenuePrior year $1,564,000$1,811,087
I-13 Grants and similar amounts paidPrior year $210,868$221,247
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $861,147$1,038,870
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $461,096$555,004
I-18 Total expensesPrior year $1,533,111$1,815,121
I-19 Revenue less expensesPrior year $30,889−$4,034
Part VI · Governance 12 of 12 board members independent, no flags
VI-1a Voting members of the governing body12
VI-1b Independent voting members12
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 $1,811,087 across 10 lines filed
VIII-1c Fundraising events$94,662
VIII-1e Government grants$1,347,515
VIII-1f All other contributions, gifts and grants$367,280
VIII-1g Noncash contributions (included above)$170,845
VIII-1h Total contributions, gifts and grants$1,809,457
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $18,906$18,906
VIII-3 Investment incomeExcluded from tax $2,642$2,642
VIII-8 Net income from fundraising eventsExcluded from tax −$27,159−$27,159
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $7,241$7,241
VIII-12 Total revenueRelated to mission $26,147 · Excluded from tax −$24,517$1,811,087
Part IX · Statement of functional expenses $1,815,121 across 16 lines filed
IX-2 Grants to domestic individualsPrograms $221,247$221,247
IX-5 Pay of current officers, directors and key staffPrograms $105,682 · Management $11,323 · Fundraising $8,807$125,812
IX-7 Other salaries and wagesPrograms $599,246 · Management $64,204 · Fundraising $49,939$713,389
IX-9 Other employee benefitsPrograms $112,781 · Management $12,084 · Fundraising $9,398$134,263
IX-10 Payroll taxesPrograms $54,941 · Management $5,887 · Fundraising $4,578$65,406
IX-11g Other fees for servicesPrograms $17,541 · Management $32,227 · Fundraising $12,330$62,098
IX-12 Advertising and promotionFundraising $11,266$11,266
IX-13 Office expensesPrograms $7,198 · Management $808 · Fundraising $600$8,606
IX-14 Information technologyPrograms $17,569 · Management $1,882 · Fundraising $1,481$20,932
IX-16 OccupancyPrograms $44,590 · Management $3,340 · Fundraising $2,598$50,528
IX-17 TravelPrograms $4,223$4,223
IX-19 Conferences, conventions and meetingsPrograms $6,644 · Management $6,908 · Fundraising $554$14,106
IX-22 Depreciation, depletion and amortizationPrograms $32,319 · Management $3,463 · Fundraising $2,693$38,475
IX-23 InsurancePrograms $12,789 · Management $1,370 · Fundraising $1,066$15,225
IX-24 Other expenses (24a–d)Programs $318,711 · Management $685 · Fundraising $533$319,929
IX-24e All other expensesPrograms $3,986 · Management $5,298 · Fundraising $332$9,616
IX-25 Total functional expensesPrograms $1,559,467 · Management $149,479 · Fundraising $106,175$1,815,121
Part X · Balance sheet $1,476,803 assets, 15 lines filed
X-1 Cash, non-interest-bearingStart of year $275,265$216,299
X-2 Savings and temporary cash investmentsStart of year $456,921$459,713
X-3 Pledges and grants receivableStart of year $86,274$179,736
X-9 Prepaid expenses and deferred chargesStart of year $6,103$6,433
X-10c Land, buildings and equipment, netStart of year $549,877$512,081
X-14 Intangible assetsStart of year $107,614$79,624
X-15 Other assetsStart of year $21,270$22,917
X-16 Total assetsStart of year $1,503,324$1,476,803
X-17 Accounts payable and accrued expensesStart of year $59,035$62,891
X-25 Other liabilitiesStart of year $107,614$79,624
X-26 Total liabilitiesStart of year $166,649$142,515
X-27 Net assets without donor restrictionsStart of year $1,272,403$1,228,874
X-28 Net assets with donor restrictionsStart of year $64,272$105,414
X-32 Total net assets or fund balancesStart of year $1,336,675$1,334,288
X-33 Total liabilities and net assetsStart of year $1,503,324$1,476,803
Part XI · Reconciliation of net assets $1,334,288 net assets at year end
XI-1 Total revenue$1,811,087
XI-2 Total expenses$1,815,121
XI-3 Revenue less expenses−$4,034
XI-4 Net assets at start of year$1,336,675
XI-9 Other changes in net assets$1,647
XI-10 Net assets at end of year$1,334,288

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

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