Aguilas FY2022 filing

Tax-deductible

San Francisco, CA501(c)(3)Since 1994Arts & CultureEIN 94-3207987

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Aguilas was formed to address the various needs of the gay latino community in the san francisco bay area and manages an HIV prevention program.

501(c)(3) charity; gifts are tax-deductible.
86¢ of each $1 spent went to programs.
$257K 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

FY2022 · 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
3 of 6
filings with a surplus
Average deficit $23K a year · 4% of revenue · last 6 filings
Worth a look: a surplus in 3 of the last 6 filings.
Pt I · Ln 19 · 6 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
$257K
to officers and key staff · 28% of spending
Worth a look: pay to officers and key staff is 28% of spending; over 20%.
Pt VII · Sec A
Cash reserves
<1 mo
of spending, in cash
Concern: 0.1 months of spending in cash; under 2 weeks.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $10K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$103K
349% of total assets
Concern: liabilities are 349% of assets; over 80%.
Pt X · Ln 26
Independent board members
3
of 3 voting members
Looks good: 3 of 3 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$794K
+4% vs prior year
Spent
$907K
To programs
86%
Net assets
−$73K
By yearFY2020–FY2025
Revenue
$794K
FY2022▲ +4%
Revenue by fiscal year
FY2020$566K
FY2021$760K
FY2022$794K
FY2023$629K
FY2024$333K
FY2025$123K
Expenses
$907K
FY2022▲ +2%
Expenses by fiscal year
FY2020$577K
FY2021$891K
FY2022$907K
FY2023$596K
FY2024$252K
FY2025$119K
Net assets
−$73K
FY2022▼ -291%
Net assets by fiscal year
FY2020$169K
FY2021$38K
FY2022−$73K
FY2023−$40K
FY2024$40K
FY2025$45K

From the FY2022 Form 990 · see the original

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You’re viewing the FY2022 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 May 1995.

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% · $784K Management & general 14% · $123K

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

5 people listed on the 990; $257K paid to officers and key staff.

Part VII, Section A · reportable compensation
$156,034Pt VII · Sec A
Program Dire
$100,617Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
$0Pt VII · Sec A

Eduardo Morales PHD’s $23K as Executive Di is at the 18th percentile of top reported officer pay among 2216 $100K–1M arts & culture 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 · 2 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Eduardo Morales PHD$22,505$28,191$85,529$156,034$170,900$124,435
Renato Talhadas———$100,617$126,465—

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

Supports gay Latino community needs and manages HIV prevention programs in the Bay Area.

Provided by the organization

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1 program service account for $784K of program spending, described in the organization's own filed words · FY2022.
01

The organization manages an hiv prevention program called el ambiente for gay and bisexual latinos funded primarily by a cooperative agreement with the us department of health centers for disesase control and contracts with the city of san francisco, ca.

$784Kprogram expense

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Funders

Who pays for it.

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

Grants

Schedule I · funders on record
Grants received · FY2023
Total grants receivedfrom 1 funder$10K

By the numbers

The FY2022 990, line by line.

1The main four
Money inPt VIII
$794K
Ln 12
Gifts and grantsLn 1h$792K
Other incomeLn 4–11$1K
Investment incomeLn 3$13
Money outPt IX
$907K
Ln 25
Programscol B$784K
Managementcol C$123K
Owns and owesPt X
−$73K
net assets · Ln 32
Cash and savingsLn 1–2$7K
Total assetsLn 16$29K
LiabilitiesLn 26$103K
PeoplePt VI, VII
5
listed · VII A
PaidVII A2
Voting boardVI 1a3
IndependentVI 1b3
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$792K
Government grantsLn 1e$693K
Fundraising eventsLn 1c$1K
Investment incomeLn 3$13
Other incomeLn 4–11$1K
Total revenueLn 12$794K
Assets in detailPt X, end of year
CashLn 1$6K
SavingsLn 2$806
Cash and savings togetherLn 1–2$7K
Land, buildings, equipmentLn 10c$14K
Other assetsLn 15$3K
Total assetsLn 16$29K
LiabilitiesLn 26$103K
Net assetsLn 32−$73K
OperationsPt I, VI
EmployeesI 52
VolunteersI 640
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 FY22End FY22
Cash and savingsLn 1–2$76K$7K
Land, buildings, equipmentLn 10c$15K$14K
Total assetsLn 16$99K$29K
LiabilitiesLn 26$61K$103K
Net assetsLn 32$38K−$73K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$186K$162K$24K
Other salaries and wagesLn 7$390K$340K$51K
Pension plan contributionsLn 8$36K$32K$5K
Other employee benefitsLn 9$50K$43K$6K
Payroll taxesLn 10$42K$37K$5K
Accounting feesLn 11c$20K$16K$4K
Other fees for servicesLn 11g$6K$6K
Office expensesLn 13$24K$20K$4K
Information technologyLn 14$500$450$50
OccupancyLn 16$50K$45K$5K
TravelLn 17$11K$5K$5K
Depreciation, depletion and amortizationLn 22$2K$2K$237
InsuranceLn 23$6K$6K$642
Other expenses (24a–d)Ln 24$68K$68K
All other expensesLn 24e$15K$8K$6K
Total functional expensesLn 25$907K$784K$123K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $123K$119K$4K$45K 990 PDF
FY2024 $333K$252K$81K$40K 990 PDF
FY2023 $629K$596K$33K−$40K 990 PDF
FY2022 Viewing $794K$907K−$113K−$73K 990 PDF
FY2021 $760K$891K−$131K$38K 990 PDF
FY2020 $566K$577K−$11K$169K 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 FY2022 990 (4 parts)
Part VIII · Statement of revenue $793,764 across 7 lines filed
VIII-1c Fundraising events$1,412
VIII-1e Government grants$692,706
VIII-1f All other contributions, gifts and grants$98,309
VIII-1h Total contributions, gifts and grants$792,427
VIII-3 Investment incomeExcluded from tax $13$13
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax $1,324$1,324
VIII-12 Total revenueExcluded from tax $1,337$793,764
Part IX · Statement of functional expenses $907,249 across 15 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $162,247 · Management $24,244$186,491
IX-7 Other salaries and wagesPrograms $339,667 · Management $50,755$390,422
IX-8 Pension plan contributionsPrograms $31,693 · Management $4,736$36,429
IX-9 Other employee benefitsPrograms $43,383 · Management $6,482$49,865
IX-10 Payroll taxesPrograms $36,530 · Management $5,458$41,988
IX-11c Accounting feesPrograms $15,977 · Management $3,994$19,971
IX-11g Other fees for servicesManagement $5,997$5,997
IX-13 Office expensesPrograms $19,879 · Management $3,787$23,666
IX-14 Information technologyPrograms $450 · Management $50$500
IX-16 OccupancyPrograms $45,224 · Management $5,025$50,249
IX-17 TravelPrograms $5,360 · Management $5,360$10,720
IX-22 Depreciation, depletion and amortizationPrograms $2,142 · Management $237$2,379
IX-23 InsurancePrograms $5,777 · Management $642$6,419
IX-24 Other expenses (24a–d)Programs $67,505$67,505
IX-24e All other expensesPrograms $8,267 · Management $6,381$14,648
IX-25 Total functional expensesPrograms $784,101 · Management $123,148 · Fundraising $0$907,249
Part X · Balance sheet $29,466 assets, 13 lines filed
X-1 Cash, non-interest-bearingStart of year $75,316$6,240
X-2 Savings and temporary cash investmentsStart of year $806$806
X-9 Prepaid expenses and deferred chargesStart of year $5,180$5,180
X-10c Land, buildings and equipment, netStart of year $14,559$14,180
X-15 Other assetsStart of year $3,060$3,060
X-16 Total assetsStart of year $98,921$29,466
X-17 Accounts payable and accrued expensesStart of year $22,517$12,461
X-24 Unsecured notes and loans payableStart of year $38,002$23,368
X-25 Other liabilities$66,885
X-26 Total liabilitiesStart of year $60,519$102,714
X-27 Net assets without donor restrictionsStart of year $38,402−$73,248
X-32 Total net assets or fund balancesStart of year $38,402−$73,248
X-33 Total liabilities and net assetsStart of year $98,921$29,466
Part XI · Reconciliation of net assets −$73,248 net assets at year end
XI-1 Total revenue$793,764
XI-2 Total expenses$907,249
XI-3 Revenue less expenses−$113,485
XI-4 Net assets at start of year$38,402
XI-8 Prior period adjustments$1,835
XI-10 Net assets at end of year−$73,248

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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