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Nonprofiteer
← INTERNATIONAL AIDS SOCIETY USA

Form 990 for tax year 2023

Filed by INTERNATIONAL AIDS SOCIETY USA.

Totals

Total revenue
$2,711,545
Total expenses
$2,975,261
Contributions and grants received
$775,196
Grants paid
$0
Program service revenue
$1,847,515
Investment income
$88,834
Other revenue
$0
Total assets, end of year
$4,003,057
Total liabilities, end of year
$906,277
Net assets or fund balances, end of year
$3,096,780
Program services expenses (Part IX)
$2,769,354
Management and general expenses
$152,408
Fundraising expenses
$53,499
Program service expenses (Part III)
$2,769,354

Program services were 93.1% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1f · All other contributions, gifts and grants

    $775,196

  • 2a · Program service revenue: CROI Collaboration Shares-Confere

    total $1,559,116 · related or exempt $1,559,116

  • 2b · Program service revenue: Clinical conference services

    total $164,739 · related or exempt $164,739

  • 2c · Program service revenue: Program event registrations

    total $55,665 · related or exempt $55,665

  • 2d · Program service revenue: CME fees and equipment

    total $50,000 · related or exempt $50,000

  • 2e · Program service revenue: Rebates/commissions/other

    total $17,995 · related or exempt $17,995

  • 3 · Investment income

    total $73,701 · excluded $73,701

  • 7a · Gross sales of assets other than inventory

    securities $355,673

  • 7b · Less cost or other basis and sales expenses

    securities $340,540

  • 7c · Gain or loss

    securities $15,133

  • 7d · Net gain or loss

    total $15,133 · excluded $15,133

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $385,461 · program services $369,019 · management and general $9,464 · fundraising $6,978

  • 7 · Other salaries and wages

    total $961,177 · program services $920,177 · management and general $23,600 · fundraising $17,400

  • 8 · Pension plan contributions

    total $51,815 · program services $48,449 · management and general $1,067 · fundraising $2,299

  • 9 · Other employee benefits

    total $134,806 · program services $125,838 · management and general $2,737 · fundraising $6,231

  • 10 · Payroll taxes

    total $87,503 · program services $81,910 · management and general $1,817 · fundraising $3,776

  • 11c · Fees: accounting

    total $85,738 · management and general $85,738

  • 11f · Fees: investment management

    total $19,892 · management and general $19,892

  • 11g · Fees: other

    total $134,394 · program services $131,201 · management and general $79 · fundraising $3,114

  • 13 · Office expenses

    total $13,183 · program services $12,301 · management and general $236 · fundraising $646

  • 14 · Information technology

    total $207,078 · program services $201,117 · management and general $636 · fundraising $5,325

  • 16 · Occupancy

    total $153,427 · program services $143,620 · management and general $3,186 · fundraising $6,621

  • 17 · Travel

    total $124,610 · program services $121,304 · management and general $3,306

  • 19 · Conferences, conventions and meetings

    total $588,660 · program services $588,660

  • 22 · Depreciation, depletion and amortization

    total $3,138 · program services $2,940 · management and general $141 · fundraising $57

  • 23 · Insurance

    total $24,099 · program services $22,559 · management and general $500 · fundraising $1,040

  • 24a · Other expenses: License/permits

    total $280 · program services $259 · management and general $9 · fundraising $12

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $566,340 · end of year $143,715

  • 2 · Savings and temporary cash investments

    beginning of year $1,008,095 · end of year $1,106,543

  • 3 · Pledges and grants receivable

    beginning of year $366,827 · end of year $64,800

  • 4 · Accounts receivable

    beginning of year $531,997 · end of year $301,590

  • 9 · Prepaid expenses and deferred charges

    beginning of year $20,406 · end of year $24,466

  • 10a · Land, buildings and equipment: cost or other basis

    $91,037

  • 10b · Land, buildings and equipment: accumulated depreciation

    $87,663

  • 10c · Land, buildings and equipment, net

    beginning of year $3,790 · end of year $3,374

  • 11 · Investments: publicly traded securities

    beginning of year $1,503,854 · end of year $1,916,162

  • 15 · Other assets

    beginning of year $621,567 · end of year $442,407

  • 17 · Accounts payable and accrued expenses

    beginning of year $370,472 · end of year $454,361

  • 19 · Deferred revenue

    beginning of year $450,000 · end of year $0

  • 25 · Other liabilities

    beginning of year $635,664 · end of year $451,916

  • 27 · Net assets without donor restrictions

    beginning of year $2,479,252 · end of year $2,710,481

  • 28 · Net assets with donor restrictions

    beginning of year $687,488 · end of year $386,299

Mission and programs · 2023

Mission

The mission of the IAS-USA is to improve the prevention, treatment, care, and quality of life for people with or at risk of HIV, hepatitis, or other viral infections through high-quality, relevant, balanced, and needs-oriented education and information for practitioners and scientists who are actively involved in medical care and research.

Activities or mission (Part I)

Provide professional medical education to improve care for people with viral diseases, eg HIV.

  • Educational Programs:IAS-USA has an extensive network of experienced and committed experts, and is recognized for high-quality, independent educational activities that focus on the state-of-the-art research around viral disease pathogenesis and clinical care. IAS-USA's programs, methods, and content evolve in response to changes in medicine, the ongoing educational needs assessment of the target audiences, and technologies. IAS-USA is accredited by the Accreditation Counsel for Continuing Medical Education (ACCME) to sponsor Continuing Medical Education (CME) for physicians.See Schedule O for additional information on Educational Programs

    Expenses $2,769,354 · Revenue $1,847,515

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Donna Jacobsen

    Executive Director/President

    Total calculated
    $385,462
    From this org
    $366,462
    From related orgs
    $0
    Other
    $19,000
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $366,462
    Bonus
    $0
    Other
    $0
    Deferred
    $16,500
    Nontaxable benefits
    $2,500
    Filer's total
    $385,462

  • Constance A Benson MD

    Director

    Total calculated
    $0
    Hours/week
    2

  • Judith S Currier MD

    Director

    Total calculated
    $0
    Hours/week
    2

  • Carlos del Rio MD

    Director

    Total calculated
    $0
    Hours/week
    2

  • Michael S Saag MD

    Director

    Total calculated
    $0
    Hours/week
    2

  • Kevin Bowen

    Scientific Program Directo

    Total calculated
    $184,485
    From this org
    $174,137
    From related orgs
    $0
    Other
    $10,348
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $161,247
    Bonus
    $12,890
    Other
    $0
    Deferred
    $8,171
    Nontaxable benefits
    $2,177
    Filer's total
    $184,485

  • John Batley

    Director of Operations

    Total calculated
    $143,532
    From this org
    $134,771
    From related orgs
    $0
    Other
    $8,761
    Hours/week
    40

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 3 · Form 990 of other organizations
  • 3 · Written employment contract
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Provenance

Return type
form_990
Tax year
2023
Filed
24 October 2024
IRS schema version
2023v5.1
Source object
202442999349301864

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