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Nonprofiteer
← AIDS SERVICE CENTER OF LOWER MANHATTAN INC

Form 990 for tax year 2024

Filed by AIDS SERVICE CENTER OF LOWER MANHATTAN INC.

Totals

Total revenue
$38,944,219
Total expenses
$34,394,840
Contributions and grants received
$23,650,795
Grants paid
$0
Program service revenue
$14,592,926
Investment income
$693,248
Other revenue
$7,250
Total assets, end of year
$33,802,040
Total liabilities, end of year
$11,927,019
Net assets or fund balances, end of year
$21,875,021
Program services expenses (Part IX)
$28,083,188
Management and general expenses
$5,895,959
Fundraising expenses
$415,693
Program service expenses (Part III)
$28,083,188

Program services were 81.6% 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.

  • 1e · Government grants (contributions)

    $20,598,782

  • 1f · All other contributions, gifts and grants

    $3,052,013

  • 1g · Noncash contributions included above

    $378,925

  • 2a · Program service revenue: THIRD PARTY REIMBURSEMENT

    total $14,592,926 · related or exempt $14,592,926

  • 3 · Investment income

    total $693,248 · excluded $693,248

  • 11a · Other revenue: MISCELLANEOUS INCOME

    total $7,250 · excluded $7,250

  • 11e · Other revenue, total

    $7,250

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $1,586,849 · program services $658,285 · management and general $928,564

  • 7 · Other salaries and wages

    total $10,452,752 · program services $8,296,715 · management and general $2,081,157 · fundraising $74,880

  • 8 · Pension plan contributions

    total $417,388 · program services $338,774 · management and general $71,143 · fundraising $7,471

  • 9 · Other employee benefits

    total $3,555,899 · program services $2,813,485 · management and general $682,753 · fundraising $59,661

  • 10 · Payroll taxes

    total $1,025,948 · program services $787,662 · management and general $221,999 · fundraising $16,287

  • 11b · Fees: legal

    total $31,958 · management and general $31,958

  • 11c · Fees: accounting

    total $74,500 · program services $60,339 · management and general $13,700 · fundraising $461

  • 11d · Fees: lobbying

    total $48,000 · management and general $48,000

  • 11g · Fees: other

    total $1,018,753 · program services $584,885 · management and general $344,433 · fundraising $89,435

  • 13 · Office expenses

    total $11,485 · program services $9,300 · management and general $2,114 · fundraising $71

  • 14 · Information technology

    total $555,724 · program services $445,355 · management and general $106,966 · fundraising $3,403

  • 16 · Occupancy

    total $4,965,137 · program services $4,508,236 · management and general $442,027 · fundraising $14,874

  • 17 · Travel

    total $309,159 · program services $290,784 · management and general $16,604 · fundraising $1,771

  • 22 · Depreciation, depletion and amortization

    total $185,173 · program services $150,228 · management and general $33,815 · fundraising $1,130

  • 23 · Insurance

    total $244,557 · program services $198,066 · management and general $44,979 · fundraising $1,512

  • 24a · Other expenses: TREATMENT AD. SUPPLIES

    total $4,320,778 · program services $4,320,778

  • 24b · Other expenses: TREATMENT AD. OPERATION

    total $1,494,340 · program services $1,051,440 · management and general $442,900

  • 24c · Other expenses: PEER STIPENDS

    total $1,402,851 · program services $1,264,502 · management and general $138,349

  • 24d · Other expenses: OUTREACH, EDUCATION & T

    total $1,100,217 · program services $998,115 · management and general $10 · fundraising $102,092

  • 24e · All other expenses

    total $1,593,372 · program services $1,306,239 · management and general $244,488 · fundraising $42,645

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $7,076,211 · end of year $1,373,196

  • 2 · Savings and temporary cash investments

    beginning of year $947 · end of year $5,017,983

  • 3 · Pledges and grants receivable

    beginning of year $882,295 · end of year $902,547

  • 4 · Accounts receivable

    beginning of year $5,506,623 · end of year $5,856,956

  • 8 · Inventories for sale or use

    beginning of year $74,886 · end of year $12,986

  • 9 · Prepaid expenses and deferred charges

    beginning of year $138,753 · end of year $162,433

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

    $3,295,149

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

    $2,518,444

  • 10c · Land, buildings and equipment, net

    beginning of year $906,526 · end of year $776,705

  • 12 · Investments: other securities

    beginning of year $5,446,889 · end of year $9,995,892

  • 15 · Other assets

    beginning of year $13,021,696 · end of year $9,703,342

  • 17 · Accounts payable and accrued expenses

    beginning of year $2,154,310 · end of year $2,028,442

  • 19 · Deferred revenue

    beginning of year $656,799 · end of year $478,470

  • 25 · Other liabilities

    beginning of year $12,811,956 · end of year $9,420,107

  • 27 · Net assets without donor restrictions

    beginning of year $17,431,761 · end of year $21,875,021

Mission and programs · 2024

Mission

AIDS SERVICE CENTER OF LOWER MANHATTAN, INC., D/B/A ALLIANCE FOR POSITIVE CHANGE ("ALLIANCE") IS A NOT-FOR-PROFIT COMMUNITY ORGANIZATION FOUNDED IN 1990 WITH A CENTRAL MISSION OF HELPING LOW-INCOME NEW YORKERS LIVING WITH HIV AND OTHER CHRONIC HEALTH CONDITIONS TO PURSUE THEIR CHOSEN PATHWAY TO POSITIVE CHANGE BY PROVIDING ACCESS TO QUALITY HEALTH CARE AND BEHAVIORAL HEALTH SERVICES, HOUSING, COACHING, AND RENOWNED PEER TRAINING AND JOB PLACEMENT PROGRAMS THAT CULTIVATE LEADERSHIP AND ECONOMIC MOBILITY.

Activities or mission (Part I)

ALLIANCE OFFERS A SPECTRUM OF CARE MANAGEMENT AND ACCESS TO MEDICAL CARE, PEER-TO-PEER EDUCATION AND COMPREHENSIVE HARM REDUCTION SERVICES THAT PROMOTE EMPOWERMENT, STABILITY AND CONNECTION TO COMMUNITY.

  • CARE MANAGEMENT: ALLIANCE'S CARE MANAGEMENT SERVICES PROVIDE A CONTINUUM OF MEDICAL CARE, BEHAVIORAL HEALTH COUNSELING, PEER-TO-PEER HEALTH EDUCATION AND COACHING, AND RELATED SUPPORTS THAT SEAMLESSLY ADDRESS EACH INDIVIDUAL'S MULTIPLICITY OF NEEDS AS THEY EVOLVE OVER TIME. A CORE STRATEGY FOR THIS WORK INVOLVES ALLIANCE'S LONGSTANDING, HIGHLY EFFECTIVE MEDICAL-COMMUNITY PARTNERSHIPS, UNDER WHICH WE CO-LOCATE OUR CARE MANAGEMENT TEAMS TO 12 CLINICAL SITES IN HOSPITALS AND HEALTH CENTERS ACROSS MANHATTAN, INCLUDING: RYAN HEALTH, MOUNT SINAI, AND NEWYORKPRESBYTERIAN. THESE INSTITUTIONAL PARTNERSHIPS ENSURE THAT ALLIANCE'S PARTICIPANTS GET FAST, BARRIER-FREE ACCESS TO COORDINATED MEDICAL CARE AND OTHER VITAL SERVICES. BY CO-LOCATING OUR CARE COORDINATORS ONSITE WITHIN MEDICAL SETTINGS, ALLIANCE MAKES IT EASY FOR LOW-INCOME INDIVIDUALS WITH CHRONIC CONDITIONS TO CONNECT WITH AND SUSTAIN LIFE-SAVING CARE AND TREATMENT. WE PROVIDE APPOINTMENT REMINDERS, ACCOMPANIMENT TO APPOINTMENTS, HOME VISITS FOR PEOPLE UNABLE TO TRAVEL, AND CONNECTION WITH WHATEVER SERVICES OUR PARTICIPANTS NEED (E.G., FOOD AND NUTRITION SERVICES, HOUSING PLACEMENT, MEDICAL TREATMENT ADHERENCE SUPPORT, ETC.).

    Expenses $8,013,234 · Revenue $7,498,527

  • TREATMENT EDUCATION AND ADHERENCE SUPPORT: NEW TREATMENTS FOR HIV AND OTHER CHRONIC CONDITIONS ARE CONTINUALLY EMERGING. THESE POSITIVE DEVELOPMENTS BRING NEW CHALLENGES IN STAYING ON TRACK WITH COMPLICATED MEDICAL REGIMENS, ESPECIALLY FOR PEOPLE WITH MULTIPLE CHRONIC CONDITIONS. ALLIANCE'S TREATMENT EDUCATION AND ADHERENCE SUPPORT SERVICES INCLUDE WORKSHOPS AND ONE-ON-ONE COUNSELING TO HELP PEOPLE LIVING WITH HIV AND OTHER CHRONIC HEALTH CONDITIONS UNDERSTAND AND STICK WITH THEIR TREATMENT PLANS, MANAGE SIDE EFFECTS, COMMUNICATE EFFECTIVELY WITH THEIR MEDICAL PROVIDES, AND STAY ABREAST OF EMERGING TREATMENT OPTIONS. WE OPERATE PHARMACY ACCESS CENTERS AT ALLIANCE'S COMMUNITY SERVICE SITES IN WASHINGTON HEIGHTS, MIDTOWN MANHATTAN, AND THE BRONX, FEATURING TREATMENT EDUCATION, TREATMENT PLANNING, PEER SUPPORT, FOOD AND NUTRITION SERVICES, AND INCENTIVES AS PART OF OUR PATIENT-CENTERED TREATMENT ADHERENCE SERVICES. WE RUN SOCIAL MEDIA CAMPAIGNS THAT RESOURCE PEOPLE TO TAKE CHARGE OF THEIR HEALTH AND OVERCOME BARRIERS TO ACCESSING SERVICES.

    Expenses $7,736,487 · Revenue $7,094,399

  • OVERDOSE PREVENTION AND RECOVERY SUPPORT SERVICES: ALLIANCE PROVIDES PEOPLE ACROSS THE SUBSTANCE USE DISORDER (SUD) SPECTRUM WITH SERVICES THAT INCLUDE LIFE-SAVING OPIOID OVERDOSE PREVENTION, NYS OASAS-LICENSED OASAS 822 MEDICATION-ASSISTED TREATMENT (MAT), RECOVERY READINESS, RECOVERY SUPPORT, AND RELAPSE PREVENTION. OUR APPROACH PROMOTES THE DIGNITY, HEALTH, AND SAFETY OF PEOPLE WHO USE DRUGS, PEOPLE NEWLY ENTERING RECOVERY, AND PEOPLE WITH YEARS OF RECOVERY BEHIND THEM. THESE SERVICES ARE SUPPLEMENTED WITH CONNECTION TO HEALTHCARE, MENTAL HEALTH SERVICES, HOUSING PLACEMENT, CASE MANAGEMENT, SUPPORT GROUPS, FOOD AND NUTRITION SERVICES, AND MORE. WE SUPPORT EACH INDIVIDUAL'S PATHWAY TO POSITIVE CHANGE, ENGAGING PARTICIPANTS IN IDENTIFYING THEIR GOALS AND RESOURCING THEM TO ATTAIN THOSE GOALS.

    Expenses $4,186,356

  • OTHER ALLIANCE SERVICES INCLUDE:LINKAGE TO CARE & COMMUNITY OUTREACH: ALLIANCE IS AT THE FOREFRONT OF EFFORTS TO END THE HIV EPIDEMIC, PREVENT OPIOID OVERDOSE, AND PROMOTE HEALTH AND WELL-BEING THROUGH COMMUNITY OUTREACH INITIATIVES THAT BRING SERVICES DIRECTLY TO NEW YORK CITY'S LEAST-SERVED COMMUNITIES AND POPULATIONS. OUR COMPREHENSIVE LINKAGE TO CARE AND COMMUNITY OUTREACH PROGRAMS IMPROVE ACCESS TO CARE WHILE REDUCING HEALTH CARE COSTS. ALLIANCE PARTNERS WITH MANAGED CARE ORGANIZATIONS, HOSPITALS, AND COMMUNITY HEALTH CENTERS TO LOCATE AND ENGAGE UNDERSERVED PEOPLE LIVING WITH HIV AND OTHER CHRONIC HEALTH CONDITIONS WHO HAVE FALLEN OUT OF CARE. WE GO THE EXTRA MILE TO BUILD (OR REBUILD) THE BRIDGE BETWEEN UNDERSERVED NEW YORKERS AND LIFE-SAVING MEDICAL AND SUPPORT SERVICES. THIS PROGRAM IS AUGMENTED BY ONSITE MEALS, HEALTHY FOOD PANTRY BAGS, FOOD VOUCHERS, CLOTHING (WARM COATS, BUSINESS ATTIRE, ETC.), EMERGENCY ASSISTANCE TO PAY ESSENTIAL BILLS, TRANSPORTATION ASSISTANCE TO HELP PEOPLE ACCESS OUR SERVICES, AND OTHER TANGIBLE SUPPORTS. ALLIANCE'S COMMUNITY OUTREACH INITIATIVES INCLUDE HEALTH PROMOTION AND OPIOID OVERDOSE PREVENTION EDUCATION, INTEGRATED HIV AND HEPATITIS TESTING, NAVIGATION TO MEDICAL CARE, PRE-EXPOSURE PROPHYLAXIS (PREP) TO HELP HIGH RISK PERSONS REMAIN HIV NEGATIVE, AND OTHER HEALTH PROMOTION SERVICES.SUPPORTIVE HOUSING: ALLIANCE PROVIDES HOUSING PLACEMENT ASSISTANCE, AS WELL AS LONG-TERM TRANSITIONAL AND PERMANENT HOUSING FOR PEOPLE WITH CHRONIC CONDITIONS THROUGH OUR 90-UNIT SUPPORTIVE HOUSING PROGRAM IN THE BRONX. WE OFFER RESIDENTS AN ARRAY OF HEALTH PROMOTION AND TREATMENT ADHERENCE SERVICES THAT PROMOTE RECOVERY, WELL-BEING, AND STABILITY.PEER TRAINING AND SUPPORT: THROUGHOUT OUR HISTORY, ALLIANCE HAS PIONEERED PEER TRAINING, PEER-DELIVERED HEALTH-ACCESS SERVICES, AND WORKFORCE DEVELOPMENT AS STRATEGIES FOR HIV PREVENTION, RECOVERY SUPPORT, AND ECONOMIC MOBILITY FOR LOW-INCOME NEW YORKERS. ALLIANCE'S PEER PROGRAM GREW INCREMENTALLY AND ORGANICALLY OVER THE YEARS. TODAY, ALLIANCE HAS CREATED ITS OWN PEER WORKFORCE, EMPLOYING OVER 120 PEERS IN PART-TIME PAID PEER WORKER POSITIONS EACH YEAR, ALONG WITH INTENSIVE TRAINING, TAILORED SUPPORT, MENTORSHIP, AND SUPERVISION. ALLIANCE IS PROUD OF THE FACT THAT OVER 30% OF FULL-TIME STAFF (INCLUDING SENIOR AND LEADERSHIP-LEVEL) ARE FORMER PEERS WHO LEFT PUBLIC ENTITLEMENTS AND REJOINED THE WORKFORCE. OUR PEERS SERVE AS COMMUNITY ROLE MODELS; REINVIGORATE THEIR OWN HEALTH, RECOVERY, AND ECONOMIC OPPORTUNITIES; AND CONTRIBUTE TO A HEALTH-DELIVERY WORKFORCE OF PEOPLE WHOSE LIFE EXPERIENCES ALIGN WITH THE COMMUNITIES SERVED. THROUGH WORKFORCE TRAINING, PEER CERTIFICATION (THROUGH THE NYS DEPARTMENT OF HEALTH AND THE NYS OFFICE OF ADDICTION SERVICES AND SUPPORTSOASAS), VOCATIONAL EDUCATION, AND CAREER-READINESS SUPPORT SERVICES, ALLIANCE'S PEER EDUCATION, TRAINING, AND PAID INTERNSHIP PROGRAMS EMPOWER LOW-INCOME NEW YORKERS TO BECOME COMMUNITY LEADERS AND INSPIRE OTHERS TO ACCESS RESOURCES THAT PROMOTE RECOVERY, HEALTH CARE ENGAGEMENT, AND OTHER FORMS OF POSITIVE CHANGE.

    Expenses $8,147,111

As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Allen Zwickler

    CHAIR

    Total calculated
    $0
    Hours/week
    2
  • Anita Venkiteswaran

    VICE CHAIR

    Total calculated
    $0
    Hours/week
    2
  • Robert Shepardson

    TREASURER

    Total calculated
    $0
    Hours/week
    2
  • Maabo Kludze

    SECRETARY

    Total calculated
    $0
    Hours/week
    2
  • David Berger MD Mhcm

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2
  • Ofole Mgbako MD

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2
  • Benjamin Eckhardt MD

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2
  • Andres Nieto

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2
  • Stephen Gass

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2
  • Nick Holmes MBA

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2
  • Jennifer S Gordon Esq

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2
  • William Toler

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2
  • Sharen I Duke MPH

    CEO/EXECUTIVE DIRECTOR

    Total calculated
    $454,876
    From this org
    $346,403
    From related orgs
    $0
    Other
    $108,473
    Hours/week
    50 + 5 related

    Schedule J breakdown matched by us

    Base
    $324,403
    Bonus
    $22,000
    Other
    $0
    Deferred
    $13,706
    Nontaxable benefits
    $94,767
    Filer's total
    $454,876
  • Brenda Starks-Ross

    COO/DEP EXEC

    Total calculated
    $279,592
    From this org
    $251,914
    From related orgs
    $0
    Other
    $27,678
    Hours/week
    50 + 5 related

    Schedule J breakdown matched by us

    Base
    $231,914
    Bonus
    $20,000
    Other
    $0
    Deferred
    $9,553
    Nontaxable benefits
    $18,125
    Filer's total
    $279,592
  • Tamara Green

    CPO/DEP EXEC

    Total calculated
    $229,287
    From this org
    $218,877
    From related orgs
    $0
    Other
    $10,410
    Hours/week
    45

    Schedule J breakdown matched by us

    Base
    $208,877
    Bonus
    $10,000
    Other
    $0
    Deferred
    $8,800
    Nontaxable benefits
    $1,610
    Filer's total
    $229,287
  • Judy Hederman

    SVP FINANCE

    Total calculated
    $205,564
    From this org
    $196,540
    From related orgs
    $0
    Other
    $9,024
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $181,540
    Bonus
    $15,000
    Other
    $0
    Deferred
    $7,400
    Nontaxable benefits
    $1,624
    Filer's total
    $205,564
  • Ramona Cummings

    CHIEF COMMUNITY ENGAGEMENT OFFICER

    Total calculated
    $214,354
    From this org
    $189,122
    From related orgs
    $0
    Other
    $25,232
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $174,122
    Bonus
    $15,000
    Other
    $0
    Deferred
    $7,144
    Nontaxable benefits
    $18,088
    Filer's total
    $214,354
  • Brooke Montes

    SR VP BUS DEV & COMMUNICATION

    Total calculated
    $215,923
    From this org
    $175,020
    From related orgs
    $0
    Other
    $40,903
    Hours/week
    45

    Schedule J breakdown matched by us

    Base
    $160,020
    Bonus
    $15,000
    Other
    $0
    Deferred
    $6,600
    Nontaxable benefits
    $34,303
    Filer's total
    $215,923
  • Cynthia Rossi

    VP PROGRAMMING

    Total calculated
    $207,104
    From this org
    $150,347
    From related orgs
    $0
    Other
    $56,757
    Hours/week
    45

    Schedule J breakdown matched by us

    Base
    $141,847
    Bonus
    $8,500
    Other
    $0
    Deferred
    $6,000
    Nontaxable benefits
    $50,757
    Filer's total
    $207,104
  • Deborah Yuelles

    VP PEER WORKFORCE TRAINING

    Total calculated
    $181,100
    From this org
    $145,214
    From related orgs
    $0
    Other
    $35,886
    Hours/week
    45

    Schedule J breakdown matched by us

    Base
    $132,214
    Bonus
    $13,000
    Other
    $0
    Deferred
    $5,600
    Nontaxable benefits
    $30,286
    Filer's total
    $181,100
  • John Noboa

    VP, IT

    Total calculated
    $180,175
    From this org
    $142,715
    From related orgs
    $0
    Other
    $37,460
    Hours/week
    45

    Schedule J breakdown matched by us

    Base
    $131,215
    Bonus
    $11,500
    Other
    $0
    Deferred
    $5,600
    Nontaxable benefits
    $31,860
    Filer's total
    $180,175
  • Arnaldo Jara

    VP CARE MANAGEMENT & TREATMENT

    Total calculated
    $206,128
    From this org
    $138,800
    From related orgs
    $0
    Other
    $67,328
    Hours/week
    45

    Schedule J breakdown matched by us

    Base
    $131,300
    Bonus
    $7,500
    Other
    $0
    Deferred
    $5,600
    Nontaxable benefits
    $61,728
    Filer's total
    $206,128
  • Karyn Mann

    VP CONTRACTS & QUALITY MANAGEMENT

    Total calculated
    $161,967
    From this org
    $138,789
    From related orgs
    $0
    Other
    $23,178
    Hours/week
    45

    Schedule J breakdown matched by us

    Base
    $135,289
    Bonus
    $3,500
    Other
    $0
    Deferred
    $5,600
    Nontaxable benefits
    $17,578
    Filer's total
    $161,967

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 · 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.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Provenance

Return type
form_990
Tax year
2024
Filed
4 May 2026
IRS schema version
2024v5.5
Source object
202611249349302701

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