Latino Commission On Aids Inc
Latino Commission On Aids Inc shows consistent revenue growth and asset accumulation, with no reported officer compensation.
EIN: 133629466 · New York, NY · NTEE: G81I · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $7.3M |
| Total Expenses | $10.3M |
| Program Spending | 85% |
| CEO/Top Officer Pay | $10 |
| Net Assets | $1.0M |
| Transparency Score | 85/100 |
Is Latino Commission On Aids Inc Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Latino Commission On Aids Inc directs 85% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Latino Commission On Aids Inc
Latino Commission On Aids Inc (EIN: 133629466) is a nonprofit organization based in New York, NY, classified under NTEE code G81I. The organization reported total revenue of $7.3M and total assets of $3.1M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Latino Commission On Aids Inc's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Latino Commission On Aids Inc is a mid-size nonprofit that has been operating for 34 years, with 13 years of IRS 990 filings on record (2011–2023). Revenue has grown at a compound annual rate of 6.9%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $10.0M |
| Total Expenses | $10.3M |
| Surplus / Deficit | $-318,744 |
| Total Assets | $4.2M |
| Total Liabilities | $3.2M |
| Net Assets | $1.0M |
| Operating Margin | -3.2% |
| Debt-to-Asset Ratio | 75.9% |
| Months of Reserves | 4.8 months |
Financial Health Grade: C
In 2023, Latino Commission On Aids Inc reported a deficit of $319K with expenses exceeding revenue, holds 4.8 months of operating reserves (adequate), has a debt-to-asset ratio of 75.9% (high leverage).
Financial Trends
Over 13 years of filings (2011–2023), Latino Commission On Aids Inc's revenue has grown at a compound annual growth rate (CAGR) of 6.9%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | +27.5% | +39.5% | +35.6% |
| 2022 | +11.5% | +17.9% | +24.4% |
| 2021 | +14.7% | +1.1% | +48.2% |
| 2020 | +7.6% | +8.9% | +27.3% |
| 2019 | +14.0% | +18.0% | -5.2% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 2000 |
| IRS Ruling Date | 1992 |
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 Latino Commission On Aids Inc with a Mission Score of 85 out of 100 (Excellent). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.
Spending Breakdown
- admin: 10%
- programs: 85%
- fundraising: 5%
According to IRS 990 filings, Latino Commission On Aids Inc allocates its expenses as follows: admin: 10%, programs: 85%, fundraising: 5%. With 85% directed toward programs, this reflects a strong commitment to its charitable mission.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
- The organization reported a deficit of $319K, with expenses exceeding revenue.
- Debt-to-asset ratio: 75.9%.
Executive Compensation Analysis
The organization consistently reports 0% officer compensation across all available filings, which is highly unusual for an organization with annual expenses exceeding $10 million. This could indicate that executive compensation is either not reported on the 990, covered by a related entity, or that leadership is entirely volunteer-based, which would be a significant strength in terms of resource allocation.
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 Latino Commission On Aids Inc's IRS 990 filings:
- Consistent 0% officer compensation reported, which is highly unusual for an organization of this scale and warrants further inquiry into how executive leadership is compensated or supported.
Strengths
The following positive indicators were identified for Latino Commission On Aids Inc:
- Consistent revenue growth over the past decade, from $3.68 million in 201406 to $9.97 million in 202306.
- Significant asset growth, increasing from $690,316 in 201406 to $4,155,262 in 202306, indicating strong financial management and accumulation of reserves.
- History of operating surpluses in most years, demonstrating effective financial planning and sustainability.
- Low liabilities relative to assets, with assets of $4,155,262 and liabilities of $3,152,521 in 202306, indicating a healthy balance sheet.
Frequently Asked Questions about Latino Commission On Aids Inc
Is Latino Commission On Aids Inc a legitimate charity?
Latino Commission On Aids Inc (EIN: 133629466) is a registered tax-exempt nonprofit based in New York. Our AI analysis gives it a Mission Score of 85/100. It has 13 years of IRS 990 filings on record. Total revenue: $7.3M. 1 red flag identified. 4 strengths noted. Financial health grade: C.
How does Latino Commission On Aids Inc spend its money?
Latino Commission On Aids Inc directs 85% of its spending to programs and services. Fundraising costs 5%. This exceeds the 65% industry benchmark.
Are donations to Latino Commission On Aids Inc tax-deductible?
Latino Commission On Aids Inc is registered as a tax-exempt nonprofit (EIN: 133629466). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
How much does the Latino Commission On Aids Inc CEO make?
Latino Commission On Aids Inc's highest-compensated officer earns $10 annually. The organization reported $7.3M in total revenue. Executive compensation data is disclosed in IRS 990 filings.
What percentage of Latino Commission On Aids Inc's spending goes to programs?
Latino Commission On Aids Inc directs 85% to programs, 5% to fundraising. This exceeds the 65% industry benchmark for efficient nonprofits.
How does Latino Commission On Aids Inc compare to similar nonprofits?
With a transparency score of 85/100 (Excellent), Latino Commission On Aids Inc is above average for NTEE category G81I nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.
Where is Latino Commission On Aids Inc located?
Latino Commission On Aids Inc is headquartered in New York, New York and files with the IRS under EIN 133629466. It is classified under NTEE code G81I.
How many years of IRS 990 filings does Latino Commission On Aids Inc have?
Latino Commission On Aids Inc 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 $7.3M in total revenue.
How does the organization manage to report 0% officer compensation given its size?
The consistent reporting of 0% officer compensation across all filings, even with expenses exceeding $10 million in 202306, is highly unusual. This could suggest that executive compensation is either paid by a related entity, not reported in this section of the 990, or that the organization's leadership is entirely volunteer-based. Further investigation into their compensation practices would be beneficial.
What caused the operating deficit in the 202306 period?
In the 202306 period, the organization reported expenses of $10,298,001 against revenues of $9,979,257, resulting in an operating deficit of $318,744. This could be due to increased program expansion, one-time capital expenditures, or a temporary dip in funding. Given the overall trend of revenue growth, it might be a planned strategic investment or a temporary fluctuation.
Is the organization financially stable despite the 202306 deficit?
Yes, despite the operating deficit in 202306, the organization appears financially stable. Its assets have grown significantly to $4,155,262, and it has a history of operating surpluses in prior years (e.g., $442,905 surplus in 202206). The accumulated assets provide a buffer against short-term deficits.
Filing History
IRS 990 filing history for Latino Commission On Aids Inc showing financial trends over 13 years of public records:
Over 13 years of IRS 990 filings (2011–2023), Latino Commission On Aids Inc's revenue has grown by 122.2%, moving from $4.5M to $10.0M. Total assets increased by 338% over the same period, from $949K to $4.2M. Total functional expenses rose by 113.5%, from $4.8M to $10.3M. In its most recent filing year (2023), Latino Commission On Aids Inc reported a deficit of $319K, with expenses exceeding revenue. The organization holds $3.2M in liabilities against $4.2M in assets (debt-to-asset ratio: 75.9%), resulting in net assets of $1.0M.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $10.0M | $10.3M | $4.2M | $3.2M | — | View 990 |
| 2022 | $7.8M | $7.4M | $3.1M | $1.7M | — | View 990 |
| 2021 | $7.0M | $6.3M | $2.5M | $1.6M | — | View 990 |
| 2020 | $6.1M | $6.2M | $1.7M | $1.5M | — | View 990 |
| 2019 | $5.7M | $5.7M | $1.3M | $1.1M | — | View 990 |
| 2018 | $5.0M | $4.8M | $1.4M | $1.2M | — | View 990 |
| 2017 | $4.5M | $4.4M | $1.1M | $1.1M | — | View 990 |
| 2016 | $4.1M | $4.1M | $861K | $1.0M | — | View 990 |
| 2015 | $3.5M | $3.5M | $748K | $883K | — | View 990 |
| 2014 | $3.7M | $3.7M | $690K | $640K | — | View 990 |
| 2013 | $4.4M | $4.4M | $862K | $812K | — | View 990 |
| 2012 | $4.6M | $4.6M | $772K | $740K | — | View 990 |
| 2011 | $4.5M | $4.8M | $949K | $978K | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $10.0M, expenses of $10.3M, and assets of $4.2M (revenue +27.5% year-over-year).
- 2022: Revenue of $7.8M, expenses of $7.4M, and assets of $3.1M (revenue +11.5% year-over-year).
- 2021: Revenue of $7.0M, expenses of $6.3M, and assets of $2.5M (revenue +14.7% year-over-year).
- 2020: Revenue of $6.1M, expenses of $6.2M, and assets of $1.7M (revenue +7.6% year-over-year).
- 2019: Revenue of $5.7M, expenses of $5.7M, and assets of $1.3M (revenue +14.0% year-over-year).
- 2018: Revenue of $5.0M, expenses of $4.8M, and assets of $1.4M (revenue +10.0% year-over-year).
- 2017: Revenue of $4.5M, expenses of $4.4M, and assets of $1.1M (revenue +11.5% year-over-year).
- 2016: Revenue of $4.1M, expenses of $4.1M, and assets of $861K (revenue +17.7% year-over-year).
- 2015: Revenue of $3.5M, expenses of $3.5M, and assets of $748K (revenue -6.1% year-over-year).
- 2014: Revenue of $3.7M, expenses of $3.7M, and assets of $690K (revenue -15.9% year-over-year).
- 2013: Revenue of $4.4M, expenses of $4.4M, and assets of $862K (revenue -5.7% year-over-year).
- 2012: Revenue of $4.6M, expenses of $4.6M, and assets of $772K (revenue +3.4% year-over-year).
- 2011: Revenue of $4.5M, expenses of $4.8M, and assets of $949K.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Latino Commission On Aids Inc:
Data Sources and Methodology
This transparency report for Latino Commission On Aids Inc 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.