American Academy Of Hiv Medicine Foundation
American Academy Of HIV Medicine Foundation faces growing liabilities despite fluctuating revenues.
EIN: 202427863 · Washington, DC · NTEE: G81 · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $1.0M |
| Total Expenses | $1.8M |
| Program Spending | 70% |
| Net Assets | $-931,318 |
| Transparency Score | 65/100 |
Is American Academy Of Hiv Medicine Foundation Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
American Academy Of Hiv Medicine Foundation directs 70% of its spending to programs. This meets the industry benchmark of 65% for efficient nonprofits.
About American Academy Of Hiv Medicine Foundation
American Academy Of Hiv Medicine Foundation (EIN: 202427863) is a nonprofit organization based in Washington, DC, classified under NTEE code G81. The organization reported total revenue of $1.0M and total assets of $1.3M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of American Academy Of Hiv Medicine Foundation's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
American Academy Of Hiv Medicine Foundation is a mid-size nonprofit that has been operating for 19 years, with 13 years of IRS 990 filings on record (2011–2023). Revenue has grown at a compound annual rate of 34.3%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $1.5M |
| Total Expenses | $1.8M |
| Surplus / Deficit | $-366,783 |
| Total Assets | $1.9M |
| Total Liabilities | $2.9M |
| Net Assets | $-931,318 |
| Operating Margin | -24.9% |
| Debt-to-Asset Ratio | 148.0% |
| Months of Reserves | 12.7 months |
Financial Health Grade: C
In 2023, American Academy Of Hiv Medicine Foundation reported a deficit of $367K with expenses exceeding revenue, holds 12.7 months of operating reserves (strong position), has a debt-to-asset ratio of 148.0% (high leverage).
Financial Trends
Over 13 years of filings (2011–2023), American Academy Of Hiv Medicine Foundation's revenue has grown at a compound annual growth rate (CAGR) of 34.3%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | +24.9% | +12.2% | +0.3% |
| 2022 | -29.9% | +32.6% | -15.1% |
| 2021 | +3.3% | -3.9% | +65.9% |
| 2020 | +84.6% | -5.0% | +74.2% |
| 2019 | -36.7% | +0.7% | -16.6% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1200 |
| IRS Ruling Date | 2007 |
Classification data from ProPublica Nonprofit Explorer. Additional BMF data may be available after enrichment.
AI Transparency Report
Mission Effectiveness Score
NonprofitSpending's AI analysis rates American Academy Of Hiv Medicine Foundation with a Mission Score of 65 out of 100 (Good). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.
Spending Breakdown
- admin: 20%
- programs: 70%
- fundraising: 10%
According to IRS 990 filings, American Academy Of Hiv Medicine Foundation allocates its expenses as follows: admin: 20%, programs: 70%, fundraising: 10%. Approximately 70% goes to programs, indicating moderate mission focus.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
- The organization reported a deficit of $367K, with expenses exceeding revenue.
- Debt-to-asset ratio: 148.0%.
Executive Compensation Analysis
The organization consistently reports 0% officer compensation across all available filings, suggesting either that no officers receive compensation or that it is reported under different categories, which would require further detail from the full 990s to confirm.
Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.
Red Flags
The following concerns were identified during AI analysis of American Academy Of Hiv Medicine Foundation's IRS 990 filings:
- Liabilities consistently exceed assets, reaching $2,872,221 in 2023 compared to $1,940,903 in assets.
- Frequent operational deficits, with expenses exceeding revenue in 2023 ($1,838,526 vs. $1,471,743) and 2022 ($1,638,904 vs. $1,178,173).
- Significant and rapid increase in liabilities over time, from $497,374 in 2016 to $2,872,221 in 2023.
Strengths
The following positive indicators were identified for American Academy Of Hiv Medicine Foundation:
- Consistent reporting of 0% officer compensation, indicating transparency in this specific area.
- Assets have shown growth over time, reaching $1,940,903 in 2023.
- Revenue has generally been strong, exceeding $1 million in most recent years, including $1,471,743 in 2023.
Frequently Asked Questions about American Academy Of Hiv Medicine Foundation
Is American Academy Of Hiv Medicine Foundation a legitimate charity?
American Academy Of Hiv Medicine Foundation (EIN: 202427863) is a registered tax-exempt nonprofit based in Washington DC. Our AI analysis gives it a Mission Score of 65/100. It has 13 years of IRS 990 filings on record. Total revenue: $1.0M. 3 red flags identified. 3 strengths noted. Financial health grade: C.
How does American Academy Of Hiv Medicine Foundation spend its money?
American Academy Of Hiv Medicine Foundation directs 70% of its spending to programs and services. Fundraising costs 10%. This meets the 65% industry benchmark.
Are donations to American Academy Of Hiv Medicine Foundation tax-deductible?
American Academy Of Hiv Medicine Foundation is registered as a tax-exempt nonprofit (EIN: 202427863). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
What percentage of American Academy Of Hiv Medicine Foundation's spending goes to programs?
American Academy Of Hiv Medicine Foundation directs 70% to programs, 10% to fundraising. This meets the 65% industry benchmark for efficient nonprofits.
How does American Academy Of Hiv Medicine Foundation compare to similar nonprofits?
With a transparency score of 65/100 (Good), American Academy Of Hiv Medicine Foundation is above average for NTEE category G81 nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.
Where is American Academy Of Hiv Medicine Foundation located?
American Academy Of Hiv Medicine Foundation is headquartered in Washington, Washington DC and files with the IRS under EIN 202427863. It is classified under NTEE code G81.
How many years of IRS 990 filings does American Academy Of Hiv Medicine Foundation have?
American Academy Of Hiv Medicine Foundation has 13 years of IRS 990 filings on record at NonprofitSpending. This extensive filing history provides a strong basis for evaluating long-term financial trends. The most recent filing shows $1.0M in total revenue.
Why have liabilities consistently exceeded assets in recent years, reaching $2,872,221 in 2023?
The provided data shows a consistent trend of liabilities surpassing assets, culminating in $2,872,221 in liabilities against $1,940,903 in assets in 2023. This suggests significant financial obligations that are not fully covered by the organization's current holdings, potentially indicating reliance on debt or deferred revenue.
What is the nature of the significant increase in liabilities from $497,374 in 2016 to $2,872,221 in 2023?
The substantial increase in liabilities over this period, from less than $500,000 to nearly $3 million, warrants investigation into the specific types of liabilities (e.g., program-related debt, deferred revenue, operational loans) to understand the underlying financial strategy and risks.
How does the organization plan to address the recurring operational deficits, such as the $366,783 deficit in 2023?
The organization has frequently spent more than its revenue, with a notable deficit of $366,783 in 2023 ($1,838,526 expenses vs. $1,471,743 revenue). A sustainable financial plan would need to outline strategies to either increase revenue or reduce expenses to achieve financial stability.
What specific programs or activities are funded by the organization, given its NTEE code G81?
While the NTEE code G81 indicates a focus on Medical Specialty Societies, the summary data does not detail the specific programs. Understanding the core activities would help assess the impact and efficiency of its spending.
Filing History
IRS 990 filing history for American Academy Of Hiv Medicine Foundation showing financial trends over 13 years of public records:
Over 13 years of IRS 990 filings (2011–2023), American Academy Of Hiv Medicine Foundation's revenue has grown by 3356.4%, moving from $43K to $1.5M. Total assets increased by 4072.4% over the same period, from $47K to $1.9M. Total functional expenses rose by 1838426%, from $100 to $1.8M. In its most recent filing year (2023), American Academy Of Hiv Medicine Foundation reported a deficit of $367K, with expenses exceeding revenue. The organization holds $2.9M in liabilities against $1.9M in assets (debt-to-asset ratio: 148.0%), resulting in net assets of $-931,318.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $1.5M | $1.8M | $1.9M | $2.9M | — | — |
| 2022 | $1.2M | $1.6M | $1.9M | $2.6M | — | View 990 |
| 2021 | $1.7M | $1.2M | $2.3M | $2.3M | — | View 990 |
| 2020 | $1.6M | $1.3M | $1.4M | $1.8M | — | View 990 |
| 2019 | $881K | $1.4M | $789K | $1.6M | — | View 990 |
| 2018 | $1.4M | $1.3M | $946K | $1.3M | — | View 990 |
| 2017 | $689K | $1.3M | $578K | $964K | — | — |
| 2016 | $1.8M | $1.5M | $759K | $497K | — | View 990 |
| 2015 | $1.2M | $1.1M | $598K | $645K | — | View 990 |
| 2014 | $846K | $1.1M | $82K | $218K | — | View 990 |
| 2013 | $113K | $70K | $97K | $603 | — | View 990 |
| 2012 | $44K | $21K | $53K | $0 | — | View 990 |
| 2011 | $43K | $100 | $47K | $16K | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $1.5M, expenses of $1.8M, and assets of $1.9M (revenue +24.9% year-over-year).
- 2022: Revenue of $1.2M, expenses of $1.6M, and assets of $1.9M (revenue -29.9% year-over-year).
- 2021: Revenue of $1.7M, expenses of $1.2M, and assets of $2.3M (revenue +3.3% year-over-year).
- 2020: Revenue of $1.6M, expenses of $1.3M, and assets of $1.4M (revenue +84.6% year-over-year).
- 2019: Revenue of $881K, expenses of $1.4M, and assets of $789K (revenue -36.7% year-over-year).
- 2018: Revenue of $1.4M, expenses of $1.3M, and assets of $946K (revenue +101.9% year-over-year).
- 2017: Revenue of $689K, expenses of $1.3M, and assets of $578K (revenue -61.1% year-over-year).
- 2016: Revenue of $1.8M, expenses of $1.5M, and assets of $759K (revenue +46.8% year-over-year).
- 2015: Revenue of $1.2M, expenses of $1.1M, and assets of $598K (revenue +43.0% year-over-year).
- 2014: Revenue of $846K, expenses of $1.1M, and assets of $82K (revenue +647.9% year-over-year).
- 2013: Revenue of $113K, expenses of $70K, and assets of $97K (revenue +159.5% year-over-year).
- 2012: Revenue of $44K, expenses of $21K, and assets of $53K (revenue +2.3% year-over-year).
- 2011: Revenue of $43K, expenses of $100, and assets of $47K.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for American Academy Of Hiv Medicine Foundation:
Data Sources and Methodology
This transparency report for American Academy Of Hiv Medicine Foundation is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.
IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.
Disclaimer
AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.