Form990
Click to see attachment
Department of the Treasury
Internal Revenue Service
Return of Organization Exempt From Income Tax
Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations)
MediumBullet Do not enter Social Security numbers on this form as it may be made public. By law, the IRS
generally cannot redact the information on the form.
MediumBullet Information about Form 990 and its instructions is at www.IRS.gov/form990.
OMB No. 1545-0047
2013
Open to Public Inspection
A For the 2013 calendar year, or tax year beginning 01-01-2013 , 2013, and ending 12-31-2013
BCheck if applicable:
CName of organization
Elton John AIDS Foundation Inc
 
Doing Business As
 
 
Number and street (or P.O. box if mail is not delivered to street address)
584 Broadway
Suite Ste 906
Room/suite
City or town, state or province, country, and ZIP or foreign postal code
New York, NY10012
D Employer identification number

58-2033460
E Telephone number

G Gross receipts $ 11,395,172
F Name and address of principal officer:
Scott Campbell
584 Broadway suite 906
New York,NY10012
I
Tax-exempt status: (   ) LeftBullet (insert no.) or
J
Website:MediumBullet
www.ejaf.org
H(a)
Is this a group return for
subordinates?
H(b)
Are all subordinates
included?
If "No," attach a list. (see instructions)
H(c)
Group exemption number MediumBullet  
K Form of organization:
 
L Year of formation: 1992
M State of legal domicile: GA
Part I
Summary
Activities & Governance 1 Briefly describe the organization’s mission or most significant activities: See Schedule O
2 Check this box MediumBullet
3 Number of voting members of the governing body (Part VI, line 1a) ........ 3 12
4 Number of independent voting members of the governing body (Part VI, line 1b) ..... 4 12
5 Total number of individuals employed in calendar year 2013 (Part V, line 2a) ...... 5 4
6 Total number of volunteers (estimate if necessary) ............. 6  
7a Total unrelated business revenue from Part VIII, column (C), line 12 ........ 7a 0
b Net unrelated business taxable income from Form 990-T, line 34 ......... 7b  
Revenues Prior Year Current Year
8 Contributions and grants (Part VIII, line 1h) ......... 13,704,425 10,049,766
9 Program service revenue (Part VIII, line 2g) ......... 0 0
10 Investment income (Part VIII, column (A), lines 3, 4, and 7d ) .... 36,516 94,297
11 Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e) -935,548 -605,373
12 Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)................... 12,805,393 9,538,690
Expenses; 13 Grants and similar amounts paid (Part IX, column (A), lines 1–3 )... 7,068,711 6,367,275
14 Benefits paid to or for members (Part IX, column (A), line 4)..... 0 0
15 Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10) 485,777 557,317
16a Professional fundraising fees (Part IX, column (A), line 11e)..... 0 0
b Total fundraising expenses (Part IX, column (D), line 25) MediumBullet246,716    
17 Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e).... 1,856,368 1,735,346
18 Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25) 9,410,856 8,659,938
19 Revenue less expenses. Subtract line 18 from line 12....... 3,394,537 878,752
Net Assets or Fund Balances; Beginning of Current Year End of Year
20 Total assets (Part X, line 16)............. 8,516,114 9,514,431
21 Total liabilities (Part X, line 26)............. 934 120,499
22 Net assets or fund balances. Subtract line 21 from line 20..... 8,515,180 9,393,932
Part II
Signature Block
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than officer) is based on all information of which preparer has any knowledge.
Sign Here
JumboBullet
Signature of officer Date
JumboBullet
Type or print name and title
Paid Preparer Use Only
Print/Type preparer's name
Preparer's signature
Date
PTIN
Firm's name MediumBullet

Firm's EIN MediumBullet
Firm's address MediumBullet



Phone no.
May the IRS discuss this return with the preparer shown above? (see instructions) ............
For Paperwork Reduction Act Notice, see the separate instructions.
Cat. No. 11282Y
Form 990 (2013)
Form 990 (2013)
Page 2
Part III
Statement of Program Service Accomplishments
Check if Schedule O contains a response or note to any line in this Part III ..............
1
Briefly describe the organization’s mission: See Schedule O
2
Did the organization undertake any significant program services during the year which were not listed on
the prior Form 990 or 990-EZ? ......................
If "Yes," describe these new services on Schedule O.
3
Did the organization cease conducting, or make significant changes in how it conducts, any program services? ............................
If "Yes," describe these changes on Schedule O.
4
Describe the organization’s program service accomplishments for each of its three largest program services, as measured by expenses. Section 501(c)(3) and 501(c)(4) organizations are required to report the amount of grants and allocations to others, the total expenses, and revenue, if any, for each program service reported.
4a (Code:   ) (Expenses $ 6,806,386 including grants of $ 5,547,000 ) (Revenue $   )
The Elton John AIDS foundation awarded $5,547,000 in grants to HIV/AIDS Related programs conducted in the United States. Please Refer to Schedule O for further information regarding the Elton John AIDS foundation's Grant making priorities.
4b (Code:   ) (Expenses $ 1,006,510 including grants of $ 820,275 ) (Revenue $   )
The Elton John AIDS foundation awarded $820,275 to organizations with HIV/AIDS related programs conducted outside the United States. Please refer to schedule O for further information regarding the Elton John AIDS foundation's grant making priorities.
4c (Code:   ) (Expenses $   including grants of $   ) (Revenue $   )
4d Other program services (Describe in Schedule O.)
(Expenses $   including grants of $   ) (Revenue $   )
4e Total program service expensesMediumBullet7,812,896
Form 990 (2013)
Form 990 (2013)
Page 3
Part IV
Checklist of Required Schedules
Yes
No
1
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)? If "Yes," complete Schedule AClick to see attachment........................
1
Yes
 
2
Is the organization required to complete Schedule B, Schedule of Contributors (see instructions)? Click to see attachment...
2
Yes
 
3
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office? If "Yes," complete Schedule C, Part I..........
3
 
No
4
Section 501(c)(3) organizations. Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year? If "Yes," complete Schedule C, Part II........
4
 
No
5
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Revenue Procedure 98-19? If "Yes," complete Schedule C,
Part III............................
5
 
No
6
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts? If "Yes," complete Schedule D, Part IClick to see attachment........................
6
 
No
7
Did the organization receive or hold a conservation easement, including easements to preserve open space,
the environment, historic land areas, or historic structures? If "Yes," complete Schedule D, Part IIClick to see attachment...
7
 
No
8
Did the organization maintain collections of works of art, historical treasures, or other similar assets? If "Yes," complete Schedule D, Part III Click to see attachment....................
8
 
No
9
Did the organization report an amount in Part X, line 21 for escrow or custodial account liability; serve as a custodian for amounts not listed in Part X; or provide credit counseling, debt management, credit repair, or debt negotiation services? If "Yes," complete Schedule D, Part IVClick to see attachment..............
9
 
No
10
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments? If "Yes," complete Schedule D, Part VClick to see attachment......
10
 
No
11
If the organization’s answer to any of the following questions is "Yes," then complete Schedule D, Parts VI, VII, VIII, IX, or X as applicable.
a
Did the organization report an amount for land, buildings, and equipment in Part X, line 10?
If "Yes," complete Schedule D, Part VI.Click to see attachment...................
11a
Yes
 
b
Did the organization report an amount for investments—other securities in Part X, line 12 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VIIClick to see attachment.......
11b
 
No
c
Did the organization report an amount for investments—program related in Part X, line 13 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VIIIClick to see attachment.......
11c
 
No
d
Did the organization report an amount for other assets in Part X, line 15 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part IXClick to see attachment............
11d
 
No
e
Did the organization report an amount for other liabilities in Part X, line 25? If "Yes," complete Schedule D, Part XClick to see attachment
11e
 
No
f
Did the organization’s separate or consolidated financial statements for the tax year include a footnote that addresses the organization’s liability for uncertain tax positions under FIN 48 (ASC 740)? If "Yes," complete Schedule D, Part XClick to see attachment.........................
11f
 
No
12a
Did the organization obtain separate, independent audited financial statements for the tax year?
If "Yes," complete Schedule D, Parts XI and XII Click to see attachment.................
12a
Yes
 
b
Was the organization included in consolidated, independent audited financial statements for the tax year? If "Yes," and if the organization answered "No" to line 12a, then completing Schedule D, Parts XI and XII is optional Click to see attachment
12b
 
No
13
Is the organization a school described in section 170(b)(1)(A)(ii)? If "Yes," complete Schedule E....
13
 
No
14a
Did the organization maintain an office, employees, or agents outside of the United States?.....
14a
 
No
b
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more? If "Yes," complete Schedule F, Parts I and IV......... Click to see attachment
14b
Yes
 
15
Did the organization report on Part IX, column (A), line 3, more than $5,000 of grants or other assistance to or for any foreign organization? If “Yes,” complete Schedule F, Parts II and IVClick to see attachment
15
Yes
 
16
Did the organization report on Part IX, column (A), line 3, more than $5,000 of aggregate grants or other assistance to or for foreign individuals? If “Yes,” complete Schedule F, Parts III and IV... Click to see attachment
16
 
No
17
Did the organization report a total of more than $15,000 of expenses for professional fundraising services on Part IX, column (A), lines 6 and 11e? If "Yes," complete Schedule G, Part I (see instructions).... Click to see attachment
17
 
No
18
Did the organization report more than $15,000 total of fundraising event gross income and contributions on Part VIII, lines 1c and 8a? If "Yes," complete Schedule G, Part II............ Click to see attachment
18
Yes
 
19
Did the organization report more than $15,000 of gross income from gaming activities on Part VIII, line 9a? If "Yes," complete Schedule G, Part III................... Click to see attachment
19
 
No
20a
Did the organization operate one or more hospital facilities? If "Yes," complete Schedule H....
20a
 
No
b
If "Yes" to line 20a, did the organization attach a copy of its audited financial statements to this return?
20b
 
 
Form 990 (2013)
Form 990 (2013)
Page 4
Part IV
Checklist of Required Schedules (continued)
21
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or government on Part IX, column (A), line 1? If “Yes,” complete Schedule I, Parts I and II... Click to see attachment
21
Yes
 
22
Did the organization report more than $5,000 of grants or other assistance to individuals in the United States on Part IX, column (A), line 2? If “Yes,” complete Schedule I, Parts I and III........ Click to see attachment
22
 
No
23
Did the organization answer "Yes" to Part VII, Section A, line 3, 4, or 5 about compensation of the organization’s current and former officers, directors, trustees, key employees, and highest compensated employees? If "Yes," complete Schedule J....................... Click to see attachment
23
Yes
 
24a
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002? If “Yes,” answer lines 24b through 24d and complete Schedule K. If “No,” go to line 25a................
24a
 
No
b
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?...
24b
 
 
c
Did the organization maintain an escrow account other than a refunding escrow at any time during the year
to defease any tax-exempt bonds?......................
24c
 
 
d
Did the organization act as an "on behalf of" issuer for bonds outstanding at any time during the year?...
24d
 
 
25a
Section 501(c)(3) and 501(c)(4) organizations. Did the organization engage in an excess benefit transaction with a disqualified person during the year? If "Yes," complete Schedule L, Part I........
25a
 
No
b
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization’s prior Forms 990 or 990-EZ? If "Yes," complete Schedule L, Part I...................
25b
 
No
26
Did the organization report any amount on Part X, line 5, 6, or 22 for receivables from or payables to any current or former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons? If so, complete Schedule L, Part II....................
26
 
No
27
Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family member of any of these persons? If "Yes," complete Schedule L, Part III.........
27
 
No
28
Was the organization a party to a business transaction with one of the following parties (see Schedule L, Part IV instructions for applicable filing thresholds, conditions, and exceptions):
a
A current or former officer, director, trustee, or key employee? If "Yes," complete Schedule L, Part IV ..........................
28a
 
No
b
A family member of a current or former officer, director, trustee, or key employee? If "Yes,"
complete Schedule L, Part IV.....................
28b
 
No
c
An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or direct or indirect owner? If "Yes," complete Schedule L, Part IV...
28c
 
No
29
Did the organization receive more than $25,000 in non-cash contributions? If "Yes," complete Schedule M..Click to see attachment
29
Yes
 
30
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions? If "Yes," complete Schedule M............. Click to see attachment
30
Yes
 
31
Did the organization liquidate, terminate, or dissolve and cease operations? If "Yes," complete Schedule N,
Part I...........................
31
 
No
32
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets? If "Yes," complete Schedule N, Part II......................
32
 
No
33
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3? If "Yes," complete Schedule R, Part I........
33
 
No
34
Was the organization related to any tax-exempt or taxable entity? If "Yes," complete Schedule R, Part II, III, or IV, and Part V, line 1........................
34
 
No
35a
Did the organization have a controlled entity within the meaning of section 512(b)(13)?
35a
 
No
b
If ‘Yes’ to line 35a, did the organization receive any payment from or engage in any transaction with a controlled entity within the meaning of section 512(b)(13)? If "Yes," complete Schedule R, Part V, line 2...
35b
 
 
36
Section 501(c)(3) organizations. Did the organization make any transfers to an exempt non-charitable related organization? If "Yes," complete Schedule R, Part V, line 2.............
36
 
No
37
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes? If "Yes," complete Schedule R, Part VI
37
 
No
38
Did the organization complete Schedule O and provide explanations in Schedule O for Part VI, lines 11b and 19? Note. All Form 990 filers are required to complete Schedule O. ............
38
Yes
 
Form 990 (2013)
Form 990 (2013)
Page 5
Part V
Statements Regarding Other IRS Filings and Tax Compliance
Check if Schedule O contains a response or note to any line in this Part V ..............
Yes
No
1a
Enter the number reported in Box 3 of Form 1096 Enter -0- if not applicable ..
1a
68
b
Enter the number of Forms W-2G included in line 1a. Enter -0- if not applicable .
1b
0
c
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners? ..................
1c
Yes
 
2a
Enter the number of employees reported on Form W-3, Transmittal of Wage and
Tax Statements, filed for the calendar year ending with or within the year covered by this return ..................
2a
4
b
If at least one is reported on line 2a, did the organization file all required federal employment tax returns?
Note. If the sum of lines 1a and 2a is greater than 250, you may be required to e-file (see instructions)
2b
Yes
 
3a
Did the organization have unrelated business gross income of $1,000 or more during the year?...
3a
 
No
b
If “Yes,” has it filed a Form 990-T for this year? If “No” to line 3b, provide an explanation in Schedule O...
3b
 
 
4a
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)?..........................
4a
 
No
b
If "Yes," enter the name of the foreign country: MediumBullet
See instructions for filing requirements for Form TD F 90-22.1, Report of Foreign Bank and Financial Accounts.
5a
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?..
5a
 
No
b
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?
5b
 
No
c
If "Yes," to line 5a or 5b, did the organization file Form 8886-T? ............
5c
 
 
6a
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions?...
6a
 
No
b
If "Yes," did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible?........................
6b
 
 
7
Organizations that may receive deductible contributions under section 170(c).
a
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor?....................
7a
Yes
 
b
If "Yes," did the organization notify the donor of the value of the goods or services provided?.....
7b
Yes
 
c
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282?...........................
7c
 
No
d
If "Yes," indicate the number of Forms 8282 filed during the year ....
7d
 
e
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?............................
7e
 
No
f
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?..
7f
 
No
g
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?............................
7g
 
 
h
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?..........................
7h
 
 
8
Sponsoring organizations maintaining donor advised funds and section 509(a)(3) supporting organizations. Did the supporting organization, or a donor advised fund maintained by a sponsoring organization, have excess business holdings at any time during the year?............
8
 
 
9
Sponsoring organizations maintaining donor advised funds.
a
Did the organization make any taxable distributions under section 4966?..........
9a
 
 
b
Did the organization make a distribution to a donor, donor advisor, or related person?.......
9b
 
 
10
Section 501(c)(7) organizations. Enter:
a
Initiation fees and capital contributions included on Part VIII, line 12 ...
10a
 
b
Gross receipts, included on Form 990, Part VIII, line 12, for public use of club facilities
10b
 
11
Section 501(c)(12) organizations. Enter:
a
Gross income from members or shareholders .........
11a
 
b
Gross income from other sources (Do not net amounts due or paid to other sources against amounts due or received from them.) ..........
11b
 
12a
Section 4947(a)(1) non-exempt charitable trusts. Is the organization filing Form 990 in lieu of Form 1041?
12a
 
 
b
If "Yes," enter the amount of tax-exempt interest received or accrued during the year. ....................
12b
 
13
Section 501(c)(29) qualified nonprofit health insurance issuers.
a
Is the organization licensed to issue qualified health plans in more than one state?
Note. See the instructions for additional information the organization must report on Schedule O.
13a
 
 
b
Enter the amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans ....
13b
 
c
Enter the amount of reserves on hand ............
13c
 
14a
Did the organization receive any payments for indoor tanning services during the tax year?.....
14a
 
No
b
If "Yes," has it filed a Form 720 to report these payments? If "No," provide an explanation in Schedule O..
14b
 
 
Form 990 (2013)
Form 990 (2013)
Page 6
Part VI
Governance, Management, and Disclosure For each "Yes" response to lines 2 through 7b below, and for a "No" response to lines 8a, 8b, or 10b below, describe the circumstances, processes, or changes in Schedule O. See instructions.
Check if Schedule O contains a response or note to any line in this Part VI ..............
Section A. Governing Body and Management
Yes
No
1a
Enter the number of voting members of the governing body at the end of the tax year .....................
1a
12
If there are material differences in voting rights among members of the governing body, or if the governing body delegated broad authority to an executive committee or similar committee, explain in Schedule O.
b
Enter the number of voting members included in line 1a, above, who are independent ...................
1b
12
2
Did any officer, director, trustee, or key employee have a family relationship or a business relationship with any other officer, director, trustee, or key employee? .................
2
Yes
 
3
Did the organization delegate control over management duties customarily performed by or under the direct supervision of officers, directors or trustees, or key employees to a management company or other person? .
3
 
No
4
Did the organization make any significant changes to its governing documents since the prior Form 990 was filed? ...........................
4
 
No
5
Did the organization become aware during the year of a significant diversion of the organization’s assets? .
5
 
No
6
Did the organization have members or stockholders? ................
6
 
No
7a
Did the organization have members, stockholders, or other persons who had the power to elect or appoint one or more members of the governing body? ....................
7a
 
No
b
Are any governance decisions of the organization reserved to (or subject to approval by) members, stockholders, or persons other than the governing body? ...................
7b
 
No
8
Did the organization contemporaneously document the meetings held or written actions undertaken during the year by the following:
a
The governing body? .........................
8a
Yes
 
b
Each committee with authority to act on behalf of the governing body? ............
8b
Yes
 
9
Is there any officer, director, trustee, or key employee listed in Part VII, Section A, who cannot be reached at the organization’s mailing address? If "Yes," provide the names and addresses in Schedule O.......
9
 
No
Section B. Policies (This Section B requests information about policies not required by the Internal Revenue Code.)
Yes
No
10a
Did the organization have local chapters, branches, or affiliates? ............
10a
 
No
b
If "Yes," did the organization have written policies and procedures governing the activities of such chapters, affiliates, and branches to ensure their operations are consistent with the organization's exempt purposes?
10b
 
 
11a
Has the organization provided a complete copy of this Form 990 to all members of its governing body before filing the form? ............................
11a
Yes
 
b
Describe in Schedule O the process, if any, used by the organization to review this Form 990. .....
12a
Did the organization have a written conflict of interest policy? If "No," go to line 13.......
12a
Yes
 
b
Were officers, directors, or trustees, and key employees required to disclose annually interests that could give rise to conflicts? ..........................
12b
Yes
 
c
Did the organization regularly and consistently monitor and enforce compliance with the policy? If "Yes," describe in Schedule O how this was done.......................
12c
Yes
 
13
Did the organization have a written whistleblower policy? ...............
13
Yes
 
14
Did the organization have a written document retention and destruction policy? .........
14
Yes
 
15
Did the process for determining compensation of the following persons include a review and approval by independent persons, comparability data, and contemporaneous substantiation of the deliberation and decision?
a
The organization’s CEO, Executive Director, or top management official ...........
15a
Yes
 
b
Other officers or key employees of the organization ................
15b
Yes
 
If "Yes" to line 15a or 15b, describe the process in Schedule O (see instructions).
16a
Did the organization invest in, contribute assets to, or participate in a joint venture or similar arrangement with a taxable entity during the year? ......................
16a
 
No
b
If "Yes," did the organization follow a written policy or procedure requiring the organization to evaluate its participation in joint venture arrangements under applicable federal tax law, and take steps to safeguard the organization’s exempt status with respect to such arrangements? ............
16b
 
 
Section C. Disclosure
17
List the States with which a copy of this Form 990 is required to be filedMediumBullet
CA , FL , GA , NY , PA
18
Section 6104 requires an organization to make its Form 1023 (or 1024 if applicable), 990, and 990-T (501(c)(3)s only) available for public inspection. Indicate how you made these available. Check all that apply.
19
Describe in Schedule O whether (and if so, how) the organization made its governing documents, conflict of interest policy, and financial statements available to the public during the tax year.
20
State the name, physical address, and telephone number of the person who possesses the books and records of the organization:
MediumBulletSCOTT CAMPBELL584 BROADWAY SUITE 906NEW YORKNY10012 (212) 219-0670
Form 990 (2013)
Form 990 (2013)
Page 7
Part VII
Compensation of Officers, Directors,Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
Check if Schedule O contains a response or note to any line in this Part VII ..............
Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
1a Complete this table for all persons required to be listed. Report compensation for the calendar year ending with or within the organization’s tax year.
RoundBullet List all of the organization’s current officers, directors, trustees (whether individuals or organizations), regardless of amount
of compensation. Enter -0- in columns (D), (E), and (F) if no compensation was paid.

RoundBullet List all of the organization’s current key employees, if any. See instructions for definition of "key employee."
RoundBullet List the organization’s five current highest compensated employees (other than an officer, director, trustee or key employee)
who received reportable compensation (Box 5 of Form W-2 and/or Box 7 of Form 1099-MISC) of more than $100,000 from the
organization and any related organizations.

RoundBullet List all of the organization’s former officers, key employees, or highest compensated employees who received more than $100,000
of reportable compensation from the organization and any related organizations.

RoundBullet List all of the organization’s former directors or trustees that received, in the capacity as a former director or trustee of the
organization, more than $10,000 of reportable compensation from the organization and any related organizations.

List persons in the following order: individual trustees or directors; institutional trustees; officers; key employees; highest
compensated employees; and former such persons.
Check this box if neither the organization nor any related organization compensated any current officer, director, or trustee.
(A)
Name and Title 		(B)
Average hours per week (list any hours for related organizations below dotted line) 		(C)
Position (do not check more than one box, unless person is both an officer and a director/trustee) 		(D)
Reportable compensation from the organization (W- 2/1099-MISC) 		(E)
Reportable compensation from related organizations (W- 2/1099-MISC) 		(F)
Estimated amount of other compensation from the organization and related organizations
Individual Trustee or Director; Institutional Trustee; OfficerInd; Key Employee; Highest compensated employee; FormerOfcrDirectorTrusteeInd;
(1) Sir Elton John........................................................................
Founder
 4.0
.......................   		X   X       0 0 0
(2) David Furnish........................................................................
Chairman
 4.0
.......................   		X   X       0 0 0
(3) M Michele Burns........................................................................
Treasurer
 4.0
.......................   		X   X       0 0 0
(4) Barron Segar........................................................................
Secretary
 4.0
.......................   		X   X       0 0 0
(5) Anne Aslett........................................................................
Executive Board Member
 4.0
.......................   		X           0 0 0
(6) Edwina Barbis........................................................................
Executive Board Member
 4.0
.......................   		X           0 0 0
(7) Billie Jean King........................................................................
Executive Board Member
 4.0
.......................   		X           0 0 0
(8) Ilana Kloss........................................................................
Executive Board Member
 4.0
.......................   		X           0 0 0
(9) Sarah McMullen........................................................................
Executive Board Member
 4.0
.......................   		X           0 0 0
(10) Thomas E Moore III........................................................................
Executive Board Member
 4.0
.......................   		X           0 0 0
(11) Frank Presland........................................................................
Executive Board Member
 4.0
.......................   		X           0 0 0
(12) John Scott........................................................................
Executive Board Member
 4.0
.......................   		X           0 0 0
(13) Scott P Campbell........................................................................
Executive Director
 60.0
.......................   		X   X       288,000   28,524








Form 990 (2013)
Form 990 (2013)
Page 8
Part VII
Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees (continued)
(A)
Name and Title 		(B)
Average hours per week (list any hours for related organizations below dotted line) 		(C)
Position (do not check more than one box, unless person is both an officer and a director/trustee) 		(D)
Reportable compensation from the organization (W- 2/1099-MISC) 		(E)
Reportable compensation from related organizations (W- 2/1099-MISC) 		(F)
Estimated amount of other compensation from the organization and related organizations
Individual Trustee or Director; Institutional Trustee; OfficerInd; Key Employee; Highest compensated employee; FormerOfcrDirectorTrusteeInd;


























1b Sub-Total................MediumBullet
c Total from continuation sheets to Part VII, Section A....MediumBullet
d Total (add lines 1b and 1c)............MediumBullet 288,000 0 28,524
2
Total number of individuals (including but not limited to those listed above) who received more than $100,000 of reportable compensation from the organizationMediumBullet1
Yes
No
3
Did the organization list any former officer, director or trustee, key employee, or highest compensated employee on line 1a? If "Yes," complete Schedule J for such individual ..............
3
 
No
4
For any individual listed on line 1a, is the sum of reportable compensation and other compensation from the organization and related organizations greater than $150,000? If "Yes," complete Schedule J for such individual...........................
4
Yes
 
5
Did any person listed on line 1a receive or accrue compensation from any unrelated organization or individual for services rendered to the organization? If "Yes," complete Schedule J for such person ........
5
 
No
Section B. Independent Contractors
1
Complete this table for your five highest compensated independent contractors that received more than $100,000 of compensation from the organization. Report compensation for the calendar year ending with or within the organization’s tax year.
(A)
Name and business address 		(B)
Description of services 		(C)
Compensation
AAB PRODUCTIONS INC, 64 ALLEN STREET 5TH FLRNEW YORKNY10002 EVENT COOR. 116,000
West Wing Writes, 1150 Connecticut Ave NWWASHINGTONDC20036 Comm Consult 120,000
2
Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization MediumBullet2
Form 990 (2013)
Form 990 (2013)
Page 9
Part VIII
Statement of Revenue
Check if Schedule O contains a response or note to any line in this Part VIII .............
(A)
Total revenue 		(B)
Related or
exempt
function
revenue 		(C)
Unrelated
business
revenue 		(D)
Revenue
excluded from
tax under sections
512-514
Contributions, Gifts, GrantAmt and OtherAmt Similar Amounts 1a Federated campaigns..1a  
b Membership dues....1b  
c Fundraising events....1c 7,763,903
d Related organizations...1d  
e Government grants (contributions)1e 210,677
f All other contributions, gifts, grants, and
similar amounts not included above1f 		2,075,186
g Noncash contributions included in lines
1a-1f:$ 		181,699
h Total. Add lines 1a-1f.......MediumBullet 10,049,766
Program Service RevenueAmt Business Code
2a
b
c
d
e
f All other program service revenue .        
g Total. Add lines 2a–2f........MediumBullet 0
OtherAmt RevenueAmt 3 Investment income (including dividends, interest, and other similar amounts).......MediumBullet 94,297     94,297
4 Income from investment of tax-exempt bond proceeds..MediumBullet 0      
5 Royalties...........MediumBullet 212,545     212,546
(i) Real (ii) Personal
6a Gross rents    
b Less: rental expenses    
c Rental income or (loss) 0 0
d Net rental income or (loss).......MediumBullet 0      
(i) Securities (ii) Other
7a Gross amount from sales of assets other than inventory    
b Less: cost or other basis and sales expenses    
c Gain or (loss)    
d Net gain or (loss)..........MediumBullet 0      
8a Gross income from fundraising events (not including
$ 7,763,903
of contributions reported on line 1c). See Part IV, line 18 ..
a 1,038,564
b Less: direct expenses ...b 1,856,482
c Net income or (loss) from fundraising events..MediumBullet -817,918   -817,918
9a Gross income from gaming activities.
See Part IV, line 19 ...
a  
b Less: direct expenses ...b  
c Net income or (loss) from gaming activities...MediumBullet 0      
10a Gross sales of inventory, less
returns and allowances .
a  
b Less: cost of goods sold ..b  
c Net income or (loss) from sales of inventory..MediumBullet 0      
Miscellaneous Revenue Business Code
11a            
b            
c            
d All other revenue ....        
e Total. Add lines 11a–11d ...... MediumBullet 0
12 Total revenue. See Instructions......MediumBullet 9,538,690     -511,075
Form 990 (2013)
Form 990 (2013)
Page 10
Part IX
Statement of Functional Expenses
Section 501(c)(3) and 501(c)(4) organizations must complete all columns. All other organizations must complete column (A).Check if Schedule O contains a response or note to any line in this Part IX ...............
Do not include amounts reported on lines 6b,
7b, 8b, 9b, and 10b of Part VIII. 		(A)
Total expenses 		(B)
Program service expenses 		(C)
Management and general expenses 		(D)
Fundraising expenses
1 Grants and other assistance to governments and organizations in the United States. See Part IV, line 21 6,194,775 6,194,775
2 Grants and other assistance to individuals in the United States. See Part IV, line 22 0  
3 Grants and other assistance to governments, organizations, and individuals outside the United States. See Part IV, lines 15 and 16 172,500 172,500
4 Benefits paid to or for members 0  
5 Compensation of current officers, directors, trustees, and key employees .... 316,524 158,262 63,305 94,957
6 Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) .... 0      
7 Other salaries and wages 172,998 86,499 34,600 51,899
8 Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) .... 5,320   5,320  
9 Other employee benefits ....... 37,467   37,467  
10 Payroll taxes ........... 25,008   25,008  
11 Fees for services (non-employees):        
a Management ...... 0      
b Legal ......... 0      
c Accounting ........... 23,116 4,623 11,558 6,935
d Lobbying ........... 0      
e Professional fundraising services. See Part IV, line 17 0  
f Investment management fees ...... 8,090   8,090  
g Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O) ........ 0      
12 Advertising and promotion .... 0      
13 Office expenses ....... 115,270   115,270  
14 Information technology ...... 19,782   19,782  
15 Royalties .. 0      
16 Occupancy ........... 74,435   74,435  
17 Travel ............ 0      
18 Payments of travel or entertainment expenses for any federal, state, or local public officials ...... 0      
19 Conferences, conventions, and meetings .... 0      
20 Interest ........... 0      
21 Payments to affiliates ....... 0      
22 Depreciation, depletion, and amortization ..... 91,804   91,804  
23 Insurance .............. 18,202   18,202  
24 Other expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.)
a COMMUNICATION & MARKETING 366,078 366,078    
b GREATER THAN AIDS GRANT EXPENS 228,310 228,310    
c GRANT MAKING PROGRAM DEVELOPME 110,961 110,961    
d DEVELOPMENT GENERAL 56,609 14,152   42,457
e All other expenses 622,689 476,736 95,485 50,468
25 Total functional expenses. Add lines 1 through 24e 8,659,938 7,812,896 600,326 246,716
26 Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here MediumBullet if following SOP 98-2 (ASC 958-720).        
Form 990 (2013)
Form 990 (2013)
Page 11
Part X Balance Sheet Check if Schedule O contains a response or note to any line in this Part X ..............
(A)
Beginning of year 		(B)
End of year
Assets 1 Cash–non-interest-bearing ............. 2,133,476 1 1,727,798
2 Savings and temporary cash investments ......... 2,957,499 2 3,185,893
3 Pledges and grants receivable, net ........... 0 3 0
4 Accounts receivable, net ............. 0 4 0
5 Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees. Complete Part II of
Schedule L ..................
0 5 0
6 Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations (see instructions) Complete Part II of Schedule L
0 6 0
7 Notes and loans receivable, net ............. 56,415 7 56,415
8 Inventories for sale or use .............. 0 8 0
9 Prepaid expenses and deferred charges .......... 0 9 0
10a Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D 10a 87,127
b Less: accumulated depreciation ..... 10b 67,498 13,240 10c 19,629
11 Investments—publicly traded securities .......... 3,336,034 11 4,505,246
12 Investments—other securities. See Part IV, line 11 ..... 0 12 0
13 Investments—program-related. See Part IV, line 11 ..... 0 13 0
14 Intangible assets ............... 0 14 0
15 Other assets. See Part IV, line 11 ........... 19,450 15 19,450
16 Total assets. Add lines 1 through 15 (must equal line 34)...... 8,516,114 16 9,514,431
Liabilities 17 Accounts payable and accrued expenses ......... 0 17 120,499
18 Grants payable ................. 0 18 0
19 Deferred revenue ................ 934 19 0
20 Tax-exempt bond liabilities ............. 0 20 0
21 Escrow or custodial account liability. Complete Part IV of Schedule D.. 0 21 0
22 Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified
persons. Complete Part II of Schedule L.......... 0 22 0
23 Secured mortgages and notes payable to unrelated third parties .. 0 23 0
24 Unsecured notes and loans payable to unrelated third parties .... 0 24 0
25 Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17-24). Complete Part X of Schedule D.................... 0 25 0
26 Total liabilities. Add lines 17 through 25......... 934 26 120,499
Net Assets or Fund Balance Organizations that follow SFAS 117 (ASC 958), check here MediumBullet and complete lines 27 through 29, and lines 33 and 34.
27 Unrestricted net assets .............. 8,498,348 27 9,393,932
28 Temporarily restricted net assets ........... 16,832 28 0
29 Permanently restricted net assets ........... 0 29 0
Organizations that do not follow SFAS 117 (ASC 958), check here MediumBullet and complete lines 30 through 34.
30 Capital stock or trust principal, or current funds ........   30  
31 Paid-in or capital surplus, or land, building or equipment fund .....   31  
32 Retained earnings, endowment, accumulated income, or other funds   32  
33 Total net assets or fund balances ........... 8,515,180 33 9,393,932
34 Total liabilities and net assets/fund balances ........ 8,516,114 34 9,514,431
Form 990 (2013)
Form 990 (2013)
Page 12
Part XI
Reconcilliation of Net Assets
Check if Schedule O contains a response or note to any line in this Part XI ..............
1
Total revenue (must equal Part VIII, column (A), line 12) ............
1
9,538,690
2
Total expenses (must equal Part IX, column (A), line 25) ............
2
8,659,938
3
Revenue less expenses. Subtract line 2 from line 1 ..............
3
878,752
4
Net assets or fund balances at beginning of year (must equal Part X, line 33, column (A)) ..
4
8,515,180
5
Net unrealized gains (losses) on investments ...............
5
 
6
Donated services and use of facilities .................
6
 
7
Investment expenses .....................
7
 
8
Prior period adjustments .....................
8
 
9
Other changes in net assets or fund balances (explain in Schedule O) ........
9
 
10
Net assets or fund balances at end of year. Combine lines 3 through 9 (must equal Part X, line 33, column (B))
10
9,393,932
Part XII
Financial Statements and Reporting
Check if Schedule O contains a response or note to any line in this Part XII .............
Yes
No
1
Accounting method used to prepare the Form 990: MODFD. CASH
If the organization changed its method of accounting from a prior year or checked "Other," explain in
Schedule O.
2a
Were the organization’s financial statements compiled or reviewed by an independent accountant?
2a
 
No
If ‘Yes,’ check a box below to indicate whether the financial statements for the year were compiled or reviewed on a separate basis, consolidated basis, or both:
b
Were the organization’s financial statements audited by an independent accountant?
2b
Yes
 
If ‘Yes,’ check a box below to indicate whether the financial statements for the year were audited on a separate basis, consolidated basis, or both:
c
If "Yes," to line 2a or 2b, does the organization have a committee that assumes responsibility for oversight of the audit, review, or compilation of its financial statements and selection of an independent accountant?
2c
Yes
 
If the organization changed either its oversight process or selection process during the tax year, explain in Schedule O.
3a
As a result of a federal award, was the organization required to undergo an audit or audits as set forth in the Single Audit Act and OMB Circular A-133?
3a
 
No
b
If "Yes," did the organization undergo the required audit or audits? If the organization did not undergo the required audit or audits, explain why in Schedule O and describe any steps taken to undergo such audits.
3b
 
 
Form 990 (2013)
Form 990, Special Condition Description:
Special Condition Description
Additional Data


Software ID:  
Software Version:  
SCHEDULE A
(Form 990 or 990EZ)

Department of the Treasury
Internal Revenue Service
Public Charity Status and Public Support
Complete if the organization is a section 501(c)(3) organization or a section 4947(a)(1) nonexempt charitable trust.
right arrow Attach to Form 990 or Form 990-EZ. right arrow See separate instructions.
right arrow Information about Schedule A (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public
Inspection
Name of the organization
Elton John AIDS Foundation Inc
 
Employer identification number

58-2033460
Part I
Reason for Public Charity Status (All organizations must complete this part.) See instructions.
The organization is not a private foundation because it is: (For lines 1 through 11, check only one box.)
1
2
3
4
5
section 170(b)(1)(A)(iv). (Complete Part II.)
6
7
8
9
receipts from activities related to its exempt functions—subject to certain exceptions, and (2) no more than 331/3% of
its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses
acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.)
10
11
e
f
g
(i) A person who directly or indirectly controls, either alone or together with persons described in (ii)
Yes
No
and (iii) below, the governing body of the supported organization? ................
11g(i)
 
 
(ii) A family member of a person described in (i) above? ......................
11g(ii)
 
 
(iii) A 35% controlled entity of a person described in (i) or (ii) above? ................
11g(iii)
 
 
h
Provide the following information about the supported organization(s).
(i) Name of supported organization (ii) EIN (iii) Type of organization (described on lines 1- 9 above or IRC section (see instructions)) (iv) Is the organization in col. (i) listed in your governing document? (v) Did you notify the organization in col. (i) of your support? (vi) Is the organization in col. (i) organized in the U.S.? (vii) Amount of monetary support
Yes No Yes No Yes No
Total  

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990EZ.
Cat. No. 11285F
Schedule A (Form 990 or 990-EZ) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 2
Part II
Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi)
(Complete only if you checked the box on line 5, 7, or 8 of Part I or if the organization failed to qualify under Part III. If the organization fails to qualify under the tests listed below, please complete Part III.)
Section A. Public Support
Calendar year (or fiscal year beginning in) right arrow (a) 2009 (b) 2010 (c) 2011 (d) 2012 (e) 2013 (f) Total
1 Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") ....            
2 Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.......            
3 The value of services or facilities furnished by a governmental unit to the organization without charge..            
4 Total. Add lines 1 through 3            
5 The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f)..  
6 Public support. Subtract line 5 from line 4.  
Section B. Total Support
Calendar year (or fiscal year beginning in) right arrow (a) 2009 (b) 2010 (c) 2011 (d) 2012 (e) 2013 (f) Total
7 Amounts from line 4..            
8 Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources...            
9 Net income from unrelated business activities, whether or not the business is regularly carried on..            
10 Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)..            
11 Total support (Add lines 7 through 10).  
12
12
 
13
First five years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization, check this box and stop here.................................................right arrow
Section C. Computation of Public Support Percentage
14
14
 
15
15
 
16a
b
17a
b
18
Private foundation. If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see
instructions ..................................................... right arrow
Schedule A (Form 990 or 990-EZ) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 3
Part III
Support Schedule for Organizations Described in Section 509(a)(2)
(Complete only if you checked the box on line 9 of Part I or if the organization failed to qualify under Part II. If the organization fails to qualify under the tests listed below, please complete Part II.)
Section A. Public Support
Calendar year (or fiscal year beginning in) right arrow (a) 2009 (b) 2010 (c) 2011 (d) 2012 (e) 2013 (f) Total
1 Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . 6,703,357 8,566,590 8,514,470 13,704,425 10,282,090 47,770,932
2 Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose...... 1,184,723 755,930 1,189,750 971,768 806,240 4,908,411
3 Gross receipts from activities that are not an unrelated trade or business under section 513..           0
4 Tax revenues levied for the organization's benefit and either paid to or expended on its behalf...           0
5 The value of services or facilities furnished by a governmental unit to the organization without charge..           0
6 Total. Add lines 1 through 5. 7,888,080 9,322,520 9,704,220 14,676,193 11,088,330 52,679,343
7a Amounts included on lines 1, 2, and 3 received from disqualified persons... 1,616,047 1,577,392 928,270 2,630,058 328,498 7,080,265
b Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year. 1,407,601 1,931,852 2,058,768 3,275,888 2,221,588 10,895,697
c Add lines 7a and 7b.. 3,023,648 3,509,244 2,987,038 5,905,946 2,550,086 17,975,962
8 Public support (Subtract line 7c from line 6.) 34,703,381
Section B. Total Support
Calendar year (or fiscal year beginning in) right arrow (a) 2009 (b) 2010 (c) 2011 (d) 2012 (e) 2013 (f) Total
9 Amounts from line 6... 7,888,080 9,322,520 9,704,220 14,676,193 11,088,330 52,679,343
10a Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. 110,371 104,663 106,584 82,004 306,842 710,464
b Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.           0
c Add lines 10a and 10b. 110,371 104,663 106,584 82,004 306,842 710,464
11 Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on.           0
12 Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.) .. 61,606 149,445       211,051
13 Total support. (Add lines 9, 10c, 11, and 12.).. 8,060,057 9,576,628 9,810,804 14,758,197 11,395,172 53,600,858
14
Section C. Computation of Public Support Percentage
15
15
64.744 %
16
16
62.968 %
Section D. Computation of Investment Income Percentage
17
17
1.325 %
18
18
1.441 %
19a
b
20
Schedule A (Form 990 or 990-EZ) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 4
Part IV
Supplemental Information. Provide the explanations required by Part II, line 10; Part II, line 17a or 17b; and Part III, line 12. Also complete this part for any additional information. (See instructions).
Facts And Circumstances Test
 
Explanation
 
 
 
 
Schedule A (Form 990 or 990-EZ) 2013

Additional Data


Software ID:  
Software Version:  
Schedule B
(Form 990, 990-EZ,
or 990-PF)
Department of the Treasury
Internal Revenue Service
Schedule of Contributors
Arrow Bullet Attach to Form 990, 990-EZ, or 990-PF.
Arrow Bullet Information about Schedule B (Form 990, 990-EZ, or 990-PF) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2013
Name of the organization
Elton John AIDS Foundation Inc
 
Employer identification number

58-2033460
Organization type (check one):
Filers of:
Section:
Form 990 or 990-EZ





Form 990-PF




Check if your organization is covered by the General Rule or a Special Rule.  
Note. Only a section 501(c)(7), (8), or (10) organization can check boxes for both the General Rule and a Special Rule. See instructions.
General Rule
Special Rules
......................... Arrow Bullet $  
Caution. An organization that is not covered by the General Rule and/or the Special Rules does not file Schedule B (Form 990,
990-EZ, or 990-PF), but it must answer “No” on Part IV, line 2, of its Form 990; or check the box on line H of its
Form 990-EZ or on its Form 990PF, Part I, line 2, to certify that it does not meet the filing requirements of Schedule B (Form 990,
990-EZ, or 990-PF).
For Paperwork Reduction Act Notice, see the Instructions
for Form 990, 990-EZ, or 990-PF.
Cat. No. 30613XSchedule B (Form 990, 990-EZ, or 990-PF) (2013)

Schedule B (Form 990, 990-EZ, or 990-PF) (2013)
Page 2
Name of organization
Elton John AIDS Foundation Inc
  		Employer identification number

58-2033460
Part I
Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
RESTRICTED
RESTRICTED
 

   
RESTRICTED
RESTRICTED
RESTRICTED, RESTRICTEDRESTRICTED

$RESTRICTED


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 

   
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 

   
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 

   
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 

   
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 

   
 
 

$  


(Complete Part II for noncash contributions.)
Schedule B (Form 990, 990-EZ, or 990-PF) (2013)

Schedule B (Form 990, 990-EZ, or 990-PF) (2013)
Page 3
Name of organization
Elton John AIDS Foundation Inc
  		Employer identification number

58-2033460
Part II
Noncash Property (see instructions). Use duplicate copies of Part II if additional space is needed.
(a) No.
from
Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(see instructions) 		(d)
Date received
 
$    
(a) No.
from
Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(see instructions) 		(d)
Date received
 
$    
(a) No.
from
Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(see instructions) 		(d)
Date received
 
$    
(a) No.
from
Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(see instructions) 		(d)
Date received
 
$    
(a) No.
from
Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(see instructions) 		(d)
Date received
 
$    
(a) No.
from
Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(see instructions) 		(d)
Date received
 
$    
Schedule B (Form 990, 990-EZ, or 990-PF) (2013)

Schedule B (Form 990, 990-EZ, or 990-PF) (2013)
Page 4
Name of organization
Elton John AIDS Foundation Inc
  		Employer identification number

58-2033460
Part III
Exclusively religious, charitable, etc., individual contributions to section 501(c)(7), (8), or (10) organizations
that total more than $1,000 for the year. Complete columns (a) through (e) and the following line entry.
For organizations completing Part III, enter the total of exclusively religious, charitable, etc.,
contributions of $1,000 or less for the year. (Enter this information once. See instructions.) Arrow Bullet$  
Use duplicate copies of Part III if additional space is needed.
(a) No.
from
Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a) No.
from
Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a) No.
from
Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a) No.
from
Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
Schedule B (Form 990, 990-EZ, or 990-PF) (2013)

Additional Data


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SCHEDULE D
(Form 990)
Department of the Treasury
Internal Revenue Service
Supplemental Financial Statements
SchDMd Bullet Complete if the organization answered "Yes," to Form 990,
Part IV, line 6, 7, 8, 9, 10, 11a, 11b, 11c, 11d, 11e, 11f, 12a, or 12b
SchDMd Bullet Attach to Form 990. SchDMd Bullet See separate instructions. SchDMd Bullet Information about Schedule D (Form 990) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public Inspection
Name of the organization
Elton John AIDS Foundation Inc
 
Employer identification number

58-2033460
Part I
Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts. Complete if the organization answered "Yes" to Form 990, Part IV, line 6.
(a) Donor advised funds (b) Funds and other accounts
1 Total number at end of year .........    
2 Aggregate contributions to (during year) ...    
3 Aggregate grants from (during year) .....    
4 Aggregate value at end of year ........    
5
Did the organization inform all donors and donor advisors in writing that the assets held in donor advised
funds are the organization's property, subject to the organization's exclusive legal control? ............
6
Did the organization inform all grantees, donors, and donor advisors in writing that grant funds can be
used only for charitable purposes and not for the benefit of the donor or donor advisor, or for any other purpose conferring impermissible private benefit? ...................................
Part II
Conservation Easements. Complete if the organization answered "Yes" to Form 990, Part IV, line 7.
1
Purpose(s) of conservation easements held by the organization (check all that apply).
2
Complete lines 2a through 2d if the organization held a qualified conservation contribution in the form of a conservation easement on the last day of the tax year.
Held at the End of the Year
a Total number of conservation easements ....................... 2a  
b Total acreage restricted by conservation easements .................. 2b  
c Number of conservation easements on a certified historic structure included in (a) ..... 2c  
d Number of conservation easements included in (c) acquired after 8/17/06, and not on a historic structure listed in the National Register .................... 2d  
3
Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during
the tax year SchDMd Bullet  
4
Number of states where property subject to conservation easement is located SchDMd Bullet  
5
Does the organization have a written policy regarding the periodic monitoring, inspection, handling of violations, and
enforcement of the conservation easements it holds? .............................
6
Staff and volunteer hours devoted to monitoring, inspecting, and enforcing conservation easements during the year
SchDMd Bullet  
7
Amount of expenses incurred in monitoring, inspecting, and enforcing conservation easements during the year
SchDMd Bullet $  
8
Does each conservation easement reported on line 2(d) above satisfy the requirements of section 170(h)(4)(B)(i) and section 170(h)(4)(B)(ii)? .......................................
9
In Part XIII, describe how the organization reports conservation easements in its revenue and expense statement, and
balance sheet, and include, if applicable, the text of the footnote to the organization’s financial statements that describes
the organization’s accounting for conservation easements.
Part III
Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets.
Complete if the organization answered "Yes" to Form 990, Part IV, line 8.
1a
If the organization elected, as permitted under SFAS 116 (ASC 958), not to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide, in Part XIII, the text of the footnote to its financial statements that describes these items.
b
If the organization elected, as permitted under SFAS 116 (ASC 958), to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide the following amounts relating to these items:
(i)
Revenues included in Form 990, Part VIII, line 1 ........................SchDMd Bullet $  
(ii)
Assets included in Form 990, Part X ..............................SchDMd Bullet $  
2
If the organization received or held works of art, historical treasures, or other similar assets for financial gain, provide the
following amounts required to be reported under SFAS 116 (ASC 958) relating to these items:
a
Revenues included in Form 990, Part VIII, line 1 ..........................SchDMd Bullet $  
b
Assets included in Form 990, Part X ...............................SchDMd Bullet $  
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 52283D
Schedule D (Form 990) 2013

Schedule D (Form 990) 2013
Page 2
Part III
Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued)
3
Using the organization’s acquisition, accession, and other records, check any of the following that are a significant use of its collection items (check all that apply):
a
d
b
e
 
c
4
Provide a description of the organization’s collections and explain how they further the organization’s exempt purpose in
Part XIII.
5
During the year, did the organization solicit or receive donations of art, historical treasures or other similar
assets to be sold to raise funds rather than to be maintained as part of the organization’s collection?........
Part IV
Escrow and Custodial Arrangements. Complete if the organization answered "Yes" to Form 990,
Part IV, line 9, or reported an amount on Form 990, Part X, line 21.
1a
Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not
included on Form 990, Part X? ....................................
b
If "Yes," explain the arrangement in Part XIII and complete the following table:
Amount
c Beginning balance ................................. 1c  
d Additions during the year .............................. 1d  
e Distributions during the year ............................. 1e  
f Ending balance ................................... 1f  
2a
Did the organization include an amount on Form 990, Part X, line 21? .....................
b
If "Yes," explain the arrangement in Part XIII. Check here if the explanation has been provided in Part XIII ........
Part V
Endowment Funds. Complete if the organization answered "Yes" to Form 990, Part IV, line 10.
(a)Current year (b)Prior year b (c)Two years back (d)Three years back (e)Four years back
1a Beginning of year balance ....          
b Contributions ........          
c Net investment earnings, gains, and losses          
d Grants or scholarships .....          
e Other expenditures for facilities
and programs ........ 		         
f Administrative expenses ....          
g End of year balance ......          
2
Provide the estimated percentage of the current year end balance (line 1g, column (a)) held as:
a
Board designated or quasi-endowment SchDMd Bullet  
b
Permanent endowment SchDMd Bullet  
c
Temporarily restricted endowment SchDMd Bullet  
The percentages in lines 2a, 2b, and 2c should equal 100%.
3a
Are there endowment funds not in the possession of the organization that are held and administered for the
organization by:

Yes
No
(i) unrelated organizations ........................
3a(i)
 
 
(ii) related organizations ........................
3a(ii)
 
 
b
If "Yes" to 3a(ii), are the related organizations listed as required on Schedule R? .........
3b
 
 
4
Describe in Part XIII the intended uses of the organization's endowment funds.
Part VI
Land, Buildings, and Equipment. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11a. See Form 990, Part X, line 10.
Description of property (a) Cost or other basis (investment) (b)Cost or other basis (other) (c) Accumulated depreciation (d) Book value
1a Land .................      
b Buildings ................        
c Leasehold improvements ............        
d Equipment ................ 0 65,909 46,281 19,629
e Other .................   21,218 21,217  
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).).......SchDMdBullet 19,629
Schedule D (Form 990) 2013

Schedule D (Form 990) 2013
Page 3
Part VII
Investments—Other Securities. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11b. See Form 990, Part X, line 12.
(a) Description of security or category
(including name of security)		 (b)Book value (c) Method of valuation:
Cost or end-of-year market value
(1)Financial derivatives    
(2)Closely-held equity interests    
Other








Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)Small Bullet  
Part VIII
Investments—Program Related. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11c. See Form 990, Part X, line 13.
(a) Description of investment (b) Book value (c) Method of valuation:
Cost or end-of-year market value








Total. (Column (b) must equal Form 990, Part X, col.(B) line 13.)Small Bullet  
Part IX
Other Assets. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11d. See Form 990, Part X, line 15.
(a) Description (b) Book value








Total. (Column (b) must equal Form 990, Part X, col.(B) line 15.)...........Small Bullet  
Part X
Other Liabilities. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11e or 11f. See Form 990, Part X, line 25.
1.(a) Description of liability (b) Book value
Federal income taxes  








Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)Small Bullet  
2. Liability for uncertain tax positions In Part XIII, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FIN 48 (ASC 740). Check here if the text of the footnote has been provided in Part XIII ..................................................
Schedule D (Form 990) 2013

Schedule D (Form 990) 2013
Page 4
Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return Complete if the organization answered 'Yes' to Form 990, Part IV, line 12a.
1 Total revenue, gains, and other support per audited financial statements ....... 1 11,395,172
2 Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a Net unrealized gains on investments .......... 2a  
b Donated services and use of facilities ......... 2b  
c Recoveries of prior year grants ........... 2c  
d Other (Describe in Part XIII.) ............ 2d  
e Add lines 2a through 2d ..................... 2e  
3 Subtract line 2e from line 1..................... 3 11,395,172
4 Amounts included on Form 990, Part VIII, line 12, but not on line 1:
a Investment expenses not included on Form 990, Part VIII, line 7b . 4a  
b Other (Describe in Part XIII.) ........... 4b -1,856,482
c Add lines 4a and 4b....................... 4c -1,856,482
5 Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ...... 5 9,538,690
Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete if the organization answered 'Yes' to Form 990, Part IV, line 12a.
1 Total expenses and losses per audited financial statements ........... 1 10,516,420
2 Amounts included on line 1 but not on Form 990, Part IX, line 25:
a Donated services and use of facilities .......... 2a  
b Prior year adjustments .............. 2b  
c Other losses ................ 2c  
d Other (Describe in Part XIII.) ............ 2d 1,856,482
e Add lines 2a through 2d...................... 2e 1,856,482
3 Subtract line 2e from line 1..................... 3 8,659,938
4 Amounts included on Form 990, Part IX, line 25, but not on line 1:
a Investment expenses not included on Form 990, Part VIII, line 7b .. 4a  
b Other (Describe in Part XIII.) ............ 4b  
c Add lines 4a and 4b....................... 4c  
5 Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ...... 5 8,659,938
Part XIII
Supplemental Information
Provide the descriptions required for Part II, lines 3, 5, and 9; Part III, lines 1a and 4; Part lV, lines 1b and 2b;
Part V, line 4; Part X, line 2; Part XI, lines 2d and 4b; and Part XII, lines 2d and 4b. Also complete this part to provide any additional information.
Return Reference Explanation
Part X, line 2 The foundation is exempt from income taxes under Section 501(c)(3) of the Internal Revenue Code and a similar provision of the state code. Therefore, no provision for income tax has been recorded in the accompanying modified cash basis of accounting financial statements. The foundation is not aware of any activity that would cause it to lose its non-profit status nor does it believe there is any unrelated business taxable income subject to income tax. The Foundation is no longer subject to income tax examinations by tax authorities for years before 2009.
Schedule D, Part XI, Line 4b - special event expense 1,856,482 - special event expenses included as an expense in the financial statements, but that is included as negative revenue for tax presentation purposes.
Schedule D, Part XII, Line 2d - special event expense 1,856,482 - special event expenses included as an expense in the financial statements, but that is included as negative revenue for tax presentation purposes.
Schedule D (Form 990) 2013

Additional Data


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Software Version:  




SCHEDULE F(Form 990)
Department of the Treasury
Internal Revenue Service
Statement of Activities Outside the United States
Right pointing arrow large image Complete if the organization answered "Yes" to Form 990,Part IV, line 14b, 15, or 16.Right pointing arrow large image Attach to Form 990. Right pointing arrow large image See separate instructions.Right pointing arrow large image Information about Schedule F (Form 990) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public Inspection
Name of the organization
Elton John AIDS Foundation Inc
 
Employer identification number

58-2033460
Part I
General Information on Activities Outside the United States. Complete if the organization answered "Yes" to Form 990, Part IV, line 14b.
1
For grantmakers.Does the organization maintain records to substantiate the amount of its grants and
other assistance, the grantees’ eligibility for the grants or assistance, and the selection criteria used
to award the grants or assistance? ...............................
2
For grantmakers. Describe in Part V the organization’s procedures for monitoring the use of its grants and other assistance outside the United States.
3
Activites per Region. (The following Part I, line 3 table can be duplicated if additional space is needed.)
(a) Region (b) Number of offices in the region (c) Number of employees, agents, and independent contractors in region (d) Activities conducted in region (by type) (e.g., fundraising, program services, investments, grants to recipients located in the region) (e) If activity listed in (d) is a program service, describe specific type of
service(s) in region		 (f) Total expenditures
for and investments
in region
North America     Grantmaking N/A 50,000
Central America and the Caribbean     Grantmaking N/A 112,500
Europe (Including Iceland and Greenland)     Grantmaking N/A 10,000
           
           
           
           
           
           
           
           
           
           
           
           
           
           
3a Sub-total .....     172,500
b Total from continuation sheets to Part I ...      
c Totals (add lines 3a and 3b)     172,500
For Paperwork Reduction Act Notice, see the Instructions for Form 990.Cat. No. 50082W Schedule F (Form 990) 2013
Schedule F (Form 990) 2013
Page 2
Part II
Grants and Other Assistance to Organizations or Entities Outside the United States. Complete if the organization answered "Yes" to Form 990, Part IV, line 15, for any recipient who received more than $5,000. Part II can be duplicated if additional space is needed.
1 (a) Name of organization (b) IRS code section
and EIN (if applicable)		 (c) Region (d) Purpose of
grant 		(e) Amount of
cash grant 		(f) Manner of
cash
disbursement 		(g) Amount
of non-cash
assistance 		(h) Description
of non-cash
assistance 		(i) Method of
valuation
(book, FMV,
appraisal, other)
Europe (Including Iceland and Greenland) Policy Advoacy 10,000 wire trans      
Central America and the Caribbean Proyecto SEP (Syringe Exchange Project) de Puerto Rico 25,000 Wire trans      
Central America and the Caribbean Syringe Access in Central Eastern Puerto Rico 37,500 Wire trans      
North America HIV policy and advocacy 50,000 Wire trans      
Central America and the Caribbean MSM 50,000 Wire trans      
             
             
             
             
             
             
             
             
             
             
             
2 Enter total number of recipient organizations listed above that are recognized as charities by the foreign country, recognized as tax-exempt by the IRS, or for which the grantee or counsel has provided a section 501(c)(3) equivalency letter ....MediumBullet
5
3
Enter total number of other organizations or entities .......................MediumBullet
5
Schedule F (Form 990) 2013
Schedule F (Form 990) 2013Page 3
Part III
Grants and Other Assistance to Individuals Outside the United States. Complete if the organization answered "Yes" to Form 990, Part IV, line 16.
Part III can be duplicated if additional space is needed.
(a) Type of grant or assistance (b) Region (c) Number of recipients (d) Amount of
cash grant 		(e) Manner of cash
disbursement 		(f) Amount of
non-cash
assistance 		(g) Description
of non-cash
assistance 		(h) Method of
valuation
(book, FMV,
appraisal, other)
               
               
               
               
               
               
               
               
               
               
               
               
               
               
               
               
               
               
Schedule F (Form 990) 2013
Schedule F (Form 990) 2013
Page 4
Part IV
Foreign Forms
1 Was the organization a U.S. transferor of property to a foreign corporation during the tax year? If "Yes,"the organization may be required to file Form 926, Return by a U.S. Transferor of Property to a Foreign Corporation (see Instructions for Form 926)......................................
2 Did the organization have an interest in a foreign trust during the tax year? If "Yes," the organization may be required to file Form 3520, Annual Return to Report Transactions with Foreign Trusts and Receipt of Certain Foreign Gifts, and/or Form 3520-A, Annual Information Return of Foreign Trust With a U.S. Owner (see Instructions for Forms 3520 and 3520-A).......................................
3 Did the organization have an ownership interest in a foreign corporation during the tax year? If "Yes," the organization may be required to file Form 5471, Information Return of U.S. Persons with Respect to Certain Foreign Corporations. (see Instructions for Form 5471)..............................
4 Was the organization a direct or indirect shareholder of a passive foreign investment company or a qualified electing fund during the tax year? If “Yes,” the organization may be required to file Form 8621, Information Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund. (see Instructions for Form 8621)...............................................
5 Did the organization have an ownership interest in a foreign partnership during the tax year? If "Yes," the organization may be required to file Form 8865, Return of U.S. Persons with Respect to Certain Foreign Partnerships. (see Instructions for Form 8865)....................................
6 Did the organization have any operations in or related to any boycotting countries during the tax year? If "Yes," the organization may be required to file Form 5713, International Boycott Report (see Instructions for Form 5713)................................................
Schedule F (Form 990) 2013
Schedule F (Form 990) 2013
Page 5
Part V
Supplemental Information
Provide the information required by Part I, line 2 (monitoring of funds); Part I, line 3, column (f) (accounting method; amounts of investments vs. expenditures per region); Part II, line 1 (accounting method); Part III (accounting method); and Part III, column (c) (estimated number of recipients), as applicable. Also complete this part to provide any additional information (see instructions).
ReturnReference Explanation
Procedure for Monitoring Use of Grant Funds Outside U.S. Schedule F, Part I, Line 2 Elton John AIDS foundation, Inc. regularly evaluates its grant-making priorities within the context of the ever-changing challenges and needs of the evolving HIV/AIDS epidemic, targeting its grant awards where they will make the greatest impact. Elton John AIDS foundation, Inc. has expanded not only the amount of money given but also strategically targeted key populations that are poorly served by current prevention efforts and most at risk of infection including: critically under-funded communities of the southern united states, the Caribbean, and Latin America. Elton John AIDS foundation, Inc. requires the submission of interim and final report from all organizations receiving funding. Additionally, the foundation frequently conducts site visits and in-person meetings with grantees to assess their progress.
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
Schedule F (Form 990) 2013
Additional Data


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Software Version:  



SCHEDULE G (Form 990 or 990-EZ)
Department of the Treasury
Internal Revenue Service
Supplemental Information Regarding
Fundraising or Gaming Activities
Complete if the organization answered "Yes" to Form 990, Part IV, lines 17, 18, or 19, or if the organization entered more than $15,000 on Form 990-EZ, line 6a. right arrowAttach to Form 990 or Form 990-EZ. right arrowSee separate instructions.
right arrowInformation about Schedule G (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public Inspection
Name of the organization
Elton John AIDS Foundation Inc
 
Employer identification number

58-2033460
Part I
Fundraising Activities. Complete if the organization answered "Yes" to Form 990, Part IV, line 17.
Form 990-EZ filers are not required to complete this part.
1
Indicate whether the organization raised funds through any of the following activities. Check all that apply.
a e
b f
c g
d
2a
Did the organization have a written or oral agreement with any individual (including officers, directors, trustees
or key employees listed in Form 990, Part VII) or entity in connection with professional fundraising services?
b
If "Yes," list the ten highest paid individuals or entities (fundraisers) pursuant to agreements under which the fundraiser is
to be compensated at least $5,000 by the organization.
(i) Name and address of individual
or entity (fundraiser) 		(ii) Activity (iii) Did fundraiser have custody or control of contributions? (iv) Gross receipts
from activity 		(v) Amount paid to
(or retained by)
fundraiser listed in
col. (i) 		(vi) Amount paid to
(or retained by)
organization
Yes No
             
             
             
             
             
             
             
             
             
             
Total .................right arrow      
3
List all states in which the organization is registered or licensed to solicit contributions or has been notified it is exempt from registration or licensing.
For Paperwork Reduction Act Notice, see the Instructions for Form 990or 990-EZ.
Cat. No. 50083H
Schedule G (Form 990 or 990-EZ) 2013
Schedule G (Form 990 or 990-EZ) 2013
Page 2
Part II
Fundraising Events. Complete if the organization answered "Yes" to Form 990, Part IV, line 18, or reported more than $15,000 of fundraising event contributions and gross income on Form 990-EZ, lines 1 and 6b. List events with gross receipts greater than $5,000.
(a) Event #1

AEV
(event type) 		(b) Event #2

Oscar
(event type) 		(c) Other events

0
(total number) 		(d) Total events
(add col. (a) through col. (c))
VerticalRevenue 1 Gross receipts . . . 3,582,765 4,542,156 677,546 8,802,467
2 Less: Contributions . . 3,248,005 3,879,507 636,391 7,763,903
3 Gross income (line 1
minus line 2) . . . 		334,760 662,649 41,155 1,038,564
VerticalDirectExpenses 4 Cash prizes . . .        
5 Noncash prizes . .        
6 Rent/facility costs . . 144,139 44,502   188,641
7 Food and beverages .   201,418   201,418
8 Entertainment . . .        
9 Other direct expenses . 353,231 1,110,438 2,754 1,466,423
10 Direct expense summary. Add lines 4 through 9 in column (d) ........... right arrow 1,856,482
11 Net income summary. Subtract line 10 from line 3, column (d)........... right arrow -817,918
Part III
Gaming. Complete if the organization answered "Yes" to Form 990, Part IV, line 19, or reported more than $15,000 on Form 990-EZ, line 6a.
VerticalRevenue (a) Bingo (b) Pull tabs/Instant
bingo/progressive bingo 		(c) Other gaming (d) Total gaming (add col.(a) through col.(c))
1 Gross revenue . . . .        
VerticalDirectExpenses 2 Cash prizes . . . .        
3 Non-cash prizes . . .        
4 Rent/facility costs . . .        
5 Other direct expenses . .        
6 Volunteer labor . . .
%
%
%
7 Direct expense summary. Add lines 2 through 5 in column (d) ........... right arrow  
8 Net gaming income summary. Subtract line 7 from line 1, column (d) ......... right arrow  
9
Enter the state(s) in which the organization operates gaming activities:
a
Is the organization licensed to operate gaming activities in each of these states? ............
b
If "No," explain:
 
10a
Were any of the organization's gaming licenses revoked, suspended or terminated during the tax year? .....
b
If "Yes," explain:
 
Schedule G (Form 990 or 990-EZ) 2013
Schedule G (Form 990 or 990-EZ) 2013
Page 3
11
Does the organization operate gaming activities with nonmembers? .................
12
Is the organization a grantor, beneficiary or trustee of a trust or a member of a partnership or other entity
formed to administer charitable gaming? ..........................
13
Indicate the percentage of gaming activity operated in:
a
The organization's facility ......................
13a
%
b
An outside facility ........................
13b
%
14
Enter the name and address of the person who prepares the organization's gaming/special events books and records:
Name right arrow
Address right arrow
15a
Does the organization have a contract with a third party from whom the organization receives gaming
revenue? ......................................
b
If "Yes," enter the amount of gaming revenue received by the organization right arrow $   and the
amount of gaming revenue retained by the third party right arrow $   .
c
If "Yes," enter name and address of the third party:
Name right arrow
Address right arrow
 
 
16
Gaming manager information:
Name right arrow
Gaming manager compensation right arrow $  
Description of services provided right arrow
 
17
Mandatory distributions:
a
Is the organization required under state law to make charitable distributions from the gaming proceeds to
retain the state gaming license? ............................
b
Enter the amount of distributions required under state law distributed to other exempt organizations or spent
in the organization's own exempt activities during the tax year right arrow$  
Part IV
Supplemental Information. Provide the explanations required by Part I, line 2b, columns (iii) and (v), and Part III, lines 9, 9b, 10b, 15b, 15c, 16, and 17b, as applicable. Also complete this part to provide any additional information (see instructions).
Return Reference Explanation
Schedule G (Form 990 or 990-EZ) 2013
Additional Data


Software ID:  
Software Version:  
Schedule I
(Form 990)
Department of the Treasury
Internal Revenue Service
Grants and Other Assistance to Organizations,
Governments and Individuals in the United States
Complete if the organization answered "Yes," to Form 990, Part IV, line 21 or 22.
lBullet Attach to Form 990
lBullet Information about Schedule I (Form 990) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public
Inspection
Name of the organization
Elton John AIDS Foundation Inc
 
Employer identification number
58-2033460
Part I
General Information on Grants and Assistance
1
Does the organization maintain records to substantiate the amount of the grants or assistance, the grantees' eligibility for the grants or assistance, and
the selection criteria used to award the grants or assistance? ....................................
2
Describe in Part IV the organization's procedures for monitoring the use of grant funds in the United States.
Part II
Grants and Other Assistance to Governments and Organizations in the United States. Complete if the organization answered "Yes" to
Form 990, Part IV, line 21, for any recipient that received more than $5,000. Part II can be duplicated if additional space is needed.
(a) Name and address of organization
or government		 (b) EIN (c) IRC Code section
if applicable		 (d) Amount of cash grant (e) Amount of non-cash
assistance		 (f) Method of valuation
(book, FMV, appraisal,
other)		 (g) Description of
non-cash assistance		 (h) Purpose of grant
or assistance
(1) Partners In Health
888 Commonwealth Avenue
Boston,MA02215 		04-3567502 501c3 500,000       Expanding medical care and access to HV treatment in the Caribbean.
(2) Kaiser Family FoundationCaribbean Broadcast Media
2400 Sand Hill Road
Menlo Park,CA94025 		94-6064808 501c3 350,000       Domestic MSM Initiative
(3) AIDS United
1424 K St NE
Washington DC,DC20005 		52-1706646 501c3 450,000       National HIV initiatives
(4) HarborPath
3830 Forest Dr Ste 218
Columbia,SC29204 		45-5174402 501c3 250,000       HIV counseling, testing, and linkage to treatment
(5) American Civil Liberties Union Foundation
125 Broad St 18th Fl
New York,NY11238 		13-6213516 501c3 150,000       Incarcerated populations
(6) TAG Treatment Action Group
611 Broadway
New York,NY100122608 		13-3624785 501c3 150,000       HIV policy and advocacy
(7) Housing Works Inc
57 Willoughby St
Brooklyn,NY11201 		13-3584089 501c3 132,775       LGBT Health/HIV Prevention in the Caribbean and Syringe Access
(8) New York Lesbian & Gay Experimental Film Festival
224 Fifth Ave 5th Fl
New York,NY10001 		27-2773386 501c3 125,000       Media and public awareness campaigns
(9) Point Defiance AIDS Projects
535 Dock St Ste 112
Tacoma,WA98402 		91-1435394 501c3 105,000       North American Syringe Exchange Network
(10) AIDS Community research Initiative of America
230 West 38th St
New York,NY10018 		13-3632234 501c3 100,000       Southern United States
(11) Duke University
PO Box 90360
Durham,NC27708 		56-0532129 501c3 100,000       HIV policy and advocacy
(12) National Center for Civic Innovation
65 Broadway Ste 832
New York,NY10006 		02-0590588 501c3 100,000       Incarcerated populations
(13) New York City AIDS Memorial
208 West 13th St
New York,NY10011 		13-3217805 501c3 100,000       Media and public awareness campaigns
(14) The American Fertility Association
315 Madison Ave
New York,NY10017 		13-3126362 501c3 100,000       HIV prevention and risk reduction
(15) The Community Foundation for Greater Atlanta
50 Hurt Plaza
Atlanta,GA30303 		58-1344646 501c3 100,000       Training, technical assistance & capacity support
(16) amfAR The Foundation for AIDS Research
120 Wall St 13th Fl
New York,NY10005 		13-3163817 501c3 90,000       Injection drug users
(17) Clinton Health Access Initiative
55 West 125th St
New York,NY10027 		31-1580204 501c3 80,000       Expanding access to HIV treatment in the Caribbean
(18) AIDS Care Center for Education & Support Services
222 West 21st St
Norfolk,VA23517 		54-1545157 501c3 75,000       Domestic MSM Initiative
(19) Philadelphia Center
2020 Centenary Blvd
Shreveport,LA71104 		72-1204252 501c3 75,000       Southern United States
(20) Positive Impact
60 Eleventh St NE
Atlanta,GA30309 		58-1996675 501c3 75,000       HIV counseling, testing, and linkage to treatment
(21) Sero Project Inc
PO Box 1233
Milford,PA18337 		23-3020962 501c3 75,000       Community empowerment and mobilization for health
(22) The AIDS Institute
17 Davis Blvd Ste 403
Tampa,FL33606 		65-0380952 501c3 75,000       HIV policy and advocacy
(23) The Black AIDS Institute
1833 W 8th St
Los Angeles,CA90057 		95-4742741 501c3 75,000       African Americans
(24) Harm Reduction Coalition
22 West 27th St 5th Fl
New York,NY10001 		94-3204958 501c3 57,500       Injection Drug Users
(25) AIDS Alabama
3521 7th Ave South
Birmingham,AL35222 		58-1727755 501c3 50,000       Southern United States
(26) AIDS Foundation Houston
3202 Weslayan St
Houston,TX77027 		76-0073661 501c3 50,000       Incarcerated/Recently Incarcerated Populations
(27) BASIC NWFL Inc
432 Magnolia Ave
Panama City,FL32401 		59-2994863 501c3 50,000       Southern United States
(28) Birmingham AIDS Outreach
205 32nd St South
Birmingham,AL35233 		63-0948495 501c3 50,000       HIV counseling, testing, and linkage to treatment
(29) Compass Inc
201 N Dixie Hwy
Lake Worth,FL33460 		65-0052657 501c3 50,000       Domestic MSM Initiative
(30) Correctional Association of NY
2090 Adam Clayton
new york,NY112155341 		13-5562324 501c3 50,000       Incarcerated populations
(31) Emory University
1518 Clifton Rd
Atlanta,GA30322 		58-0566256 501c3 50,000       HIV counseling, testing, and linkage to treatment
(32) Equality Foundation of Georgia
1530 DeKalb AvenueSuite A
Atlanta,GA30307 		58-2346744 501c3 50,000       HIV policy and advocacy
(33) Georgia State University
PO Box 3995
Atlanta,GA30302 		58-6033185 501c3 50,000       HIV counseling, testing, and linkage to treatment
(34) Health and Home Support Services Inc
3110 Chestnut Ave
Newport News,VA23607 		54-1904086 501c3 50,000       Incarcerated populations
(35) Health Outreach Prevention Education (HOPE)
3540 E 31st St
Tulsa,OK74135 		73-1537952 501c3 50,000       Domestic MSM Initiative
(36) Health People Inc
552 Southern Blvd
Bronx,NY10455 		51-0418243 501c3 50,000       Incarcerated populations
(37) HealthHiv
2000 S St NW
Washington,DC20009 		52-2253960 501c3 50,000       African/Caribbean Americans over 25
(38) Hetrick -Martin Institute
2 Astor Place
New York,NY10003 		13-3104537 501c3 50,000       HIV policy and advocacy
(39) International AIDS Empowerment
211 West Yandell Drive
El Paso,TX79902 		74-2967366 501c3 50,000       HIV prevention and risk reduction
(40) Mississippi Center for Justice
5 Old River PlaceSte 203
Jackson,MS39202 		13-4203234 501c3 50,000       HIV policy and advocacy
(41) My Brother's Keeper Inc
710 Avignon Dr
Ridgeland,MS39157 		64-0937314 501c3 50,000       LGBT/MSM all ages
(42) NC AIDS Action Network
Box 25044
Raleigh,NC276115044 		32-0323779 501c3 50,000       Southern United States
(43) Southern AIDS Coalition Inc
3521 7th Avenue South
Birmingham,AL35222 		63-0985623 501c3 50,000       HIV policy and advocacy
(44) St Hope Foundation
3701 Kirby Suite 1230
Houston,TX77098 		20-5633590 501c3 50,000       Domestic MSM Initiative
(45) The Fortune Society
29-76 Northern Blvd
Long Island,NY11101 		13-2645436 501c3 50,000       HIV counseling, testing, and linkage to treatment
(46) University of Mississippi
2500 North State Street
Jackson,MS39216 		64-6008520 501c3 50,000       HIV counseling, testing, and linkage to treatment
(47) Urban Justice Center
123 Williams Street
New York,NY10038 		13-3442022 501c3 50,000       Domestic MSM Initiative
(48) Yale University
47 College St
New Haven,CT06510 		06-0646973 501c3 50,000       HIV counseling, testing, and linkage to treatment
(49) Association of Nurses in AIDS Care
3538 Ridgewood Rd
Akron,OH44333 		58-1849791 501c3 46,000       HIV policy and advocacy
(50) The Attic Youth Center
255 S 16th St
Philadelphia,PA19102 		23-3020071 501c3 45,000       LGBT/MSM under 25
(51) Nashville CARES
633 Thompson Lane
Nashville,TN37204 		62-1274532 501c3 42,000       Community empowerment and mobilization for health
(52) Big Bend Cares
2201 South Monroe St
Tallahassee,FL32301 		59-2816580 501c3 40,000       LGBT/MSM all ages
(53) Georgia AIDS Coalition
1110 East Rock Spring Rd
Atlanta,GA30306 		58-1852676 501c3 40,000       General population under 25
(54) Jacksonville Area Sexual Minority Youth Network I
PO Box 380103
Jacksonville,FL32205 		59-3284175 501c3 40,000       Domestic MSM Initiative
(55) STAND Inc
4319 Covington Hwy
Decatur,GA30035 		58-2548153 501c3 40,000       Incarcerated populations
(56) Resource Center Dallas
2701 Reagan Street
Dallas,TX75219 		75-1892059 501c3 38,000       Domestic MSM Initiative
(57) Chicago Recovery Alliance
3110 West Taylor St
Chicago,IL606123944 		36-3809778 501c3 37,500       Injection drug users
(58) Public Health Foundation Enterprises
12801 Cross rd
City of Industry,CA91746 		95-2557063 501c3 37,500       Injection Drug Users
(59) The People's Harm Reduction Alliance
1415 NE 43rd Street
Seattle,WA98105 		35-2307112 501c3 37,500       Injection Drug Users
(60) Tides Center
Presido Bldg 1014
San Francisco,CA94129 		94-3213100 501c3 37,500       Injection drug users
(61) PREVENTION POINT PITTSBURGH
907 West St
Pittsburgh,PA152212841 		25-1852314 501c3 37,364       Injection drug users
(62) Health Through Walls
12555 Biscayne Blvd
North Miami,FL33181 		55-0909719 501c3 35,000       HIV counseling, testing, and linkage to treatment
(63) Southwest Louisiana AIDS Council
1715 Common Street
Lake Charles,LA70601 		71-1115522 501c3 35,000       Southern United States
(64) Trinity Community Connection
164 West 100th St
New York,NY10025 		13-3342240 501c3 35,000       HIV prevention and risk reduction
(65) Mount Sinai Hospital
275 Seventh Avenue
New York,NY10001 		13-6171197 501c3 30,903       LGBT/MSM all ages
(66) Alaskan AIDS Assistance Association
1057 W Fireweed Ln
Anchorage,AK99503 		92-0113788 501c3 30,000       Injection drug users
(67) Camden Area Health Education
514 Cooper Street
Camden,NJ08102 		22-2358827 501c3 30,000       Camden AHEC Syringe Access Program
(68) Family Health Centers of San Diego Inc
823 Gateway
San Diego,CA921024541 		95-2833205 501c3 30,000       Injection drug users
(69) HIPS
1309 Rhode Island Ave
Washington,DC20019 		52-1847137 501c3 29,375       Peer Services Expansion
(70) Mendocino County AIDSViral Hepatitis Network
148 Clara Ave
Ukiah,CA95482 		68-0159027 501c3 28,283       SEP (Syringe Exchange Project) General Support
(71) Berkeley Needle Exchange Distribution
2339 Durant Ave
Berkeley,CA94704 		20-0529276 501c3 28,000       HIV/AIDs related General Support
(72) Any Positive Change Inc
PO Box 474
Lower Lake,CA95457 		68-0483272 501c3 25,000       HIV/AIDs related General Support
(73) Austin Harm Reduction Coalition
PO Box 13482
Austin,TX78711 		74-2752554 501c3 25,000       HIV/AIDs related General Support
(74) Bienstar Human Services
5326 E Beverly Blvd
Los Angeles,CA91776 		95-4505737 501c3 25,000       Expanded Mobile Outreach Needle Exchange
(75) Colorado Nonprofit Development Center
733 Santa Fe Dr
Denver,CO80204 		84-1493585 501c3 25,000       HIV/AIDs related General Support
(76) Down East AIDS Network Inc
25 PINE ST SUITE A
ELLSWORTH,ME046052023 		01-0441229 501c3 25,000       Maine Harm Reduction Alliance
(77) Medical AIDS Outreach of Alabama
2900 McGehee Rd
Montgomery,AL36111 		63-0959628 501c3 25,000       HIV prevention and risk reduction
(78) Movement Strategy Center
365 hanover ave202
Oakland,CA94606 		20-1037643 501c3 25,000       HIV policy and advocacy
(79) Okaloosa AIDS Support and Info Services
4 Jackson St NE
Ft Walton Beach,FL32548 		59-3089946 501c3 25,000       Domestic MSM Initiative
(80) Out Youth
909 E 49th 1/2 Street
Austin,TX78751 		74-2732971 501c3 25,000       Domestic MSM Initiative
(81) Planned Parenthood of Greater Orlando Inc
726 S Tampa Ave
Orlando,FL32805 		59-3092996 501c3 25,000       Youth and sexual health
(82) St Luke's-Roosevelt Hospital Center
1111 Amsterdam Ave
New York,NY10025 		13-2997301 501c3 25,000       Incarcerated populations
(83) Community Health Awareness Group
1300 West Fort St
Detroit,MI482263007 		38-2704374 501c3 21,250       Injection drug users
(84) Bethany Place
821 W A ST4
BELLEVILLE,IL622201196 		37-1283362 501c3 20,000       HIV/AIDs related General Support
(85) Friends in Deed
594 Broadway Suite 706
New York,NE10012 		13-3628657 501c3 20,000       HIV treatment education, provision, and support
(86) Harm Reduction Services Inc
2800 Stockton Blvd
Sacramento,CA95817 		68-0300656 501c3 20,000       Safe Points Syringe Exchange
(87) Safer Alternative Thru Networking and Education
8015 Freeport Blvd
Sacramento,CA95832 		94-3390723 501c3 20,000       Injection drug users
(88) SANTA FE MOUNTAIN CENTER INC
PO Box 449
Tesuque,NM875740449 		85-0272388 501c3 20,000       Injection drug users
(89) The Phoenix Center
109 E Lawrence Ave
Springfield,IL62704 		37-1412387 501c3 20,000       HIV/AIDs related General Support
(90) Venice Family Clinic
604 Rose Avenue
Venice,CA90291 		95-2769432 501c3 20,000       Syringe Exchange Program
(91) HIV Education and Prevention Project of Alameda Co
PO Box 7522
Oakland,CA94610 		94-3025535 501c3 17,500       Injection drug users
(92) Bailey House Inc
1751 Park Ave
New York,NY10035 		13-3165181 501c3 15,000       Incarcerated populations
(93) Reading Risk Reduction
2701 Orchard View Rd
Reading,PA19606 		23-3025926 501c3 15,000       HIV/AIDs related General Support
(94) SOUTH JERSEY AGAINST AIDS INC DBA SOUTH JERSEY AID
19 Gordons Alley
Atlantic City,NJ08401 		22-2686586 501c3 15,000       Injection drug users
(95) The Research Foundation of State University of New
760 Parkside Ave
Brooklyn,NY11226 		14-1368361 501c3 15,000       HEAT Program/Research Foundation of SUNY
(96) Blue Mountain Heart to Heart
1520 Kelly Place120
Walla Walla,WA99362 		91-1527239 501c3 14,000       Expanded Syringe Exchange Program
(97) AIDS Network Inc
PO BOX 731
MADISON,WI537010731 		39-1548528 501c3 12,500       Networks Exchange Program
(98) Westminster Presbyterian Church
400 I Street SW
Washington,DC20024 		45-0789125 501c3 11,578       START Syringe Exchange Project (SEP)
(99) Health Global Access Project
429 W 127th St
New York,NY10027 		20-5053765 501c3 10,000       HIV/AIDs related General Support
(100) LA Gay and Lesbian Center
1625 NSchrader
Los Angeles,CA900286213 		95-3567895 501c3 10,000       HIV prevention and risk reduction
(101) NCCIThe Center for HIV Law and Policy
65 BroadwaySuite 832
New York,NY10006 		02-0590588 501c3 10,000       Incarcerated populations
(102) St James Infirmary (SJI)
1372 Mission St
San Francisco,CA94103 		94-3330568 501c3 10,000       Injection drug users
(103) Western North Carolina AIDS Project
905 Fairview Road
Asheville,NC28803 		58-1772685 501c3 10,000       Syringe Exchange Direct Services Support
(104) AIDS Project Worcester Inc
85 GREEN ST
WORCESTER,MA016044134 		04-2970467 501c3 7,000       Syringe Access Program
(105) NOAIDS Task Force
2601 Tulane Avenue
New Orleans,LA70119 		72-1059635 501c3 6,250       Syringe Access
(106) Migrant Clincians Network
PO Box 164285
Austin,TX787164285 		74-2662919 501c3 50,000       Incarcerated/Recently Incarcerated Populations
2
Enter total number of section 501(c)(3) and government organizations listed in the line 1 table ................ Bullet Image
111
3
Enter total number of other organizations listed in the line 1 table ........................ . Bullet Image
 
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50055P
Schedule I (Form 990) 2013

Schedule I (Form 990) 2013
Page 2
Part III
Grants and Other Assistance to Individuals in the United States. Complete if the organization answered "Yes" to Form 990, Part IV, line 22.
Part III can be duplicated if additional space is needed.
(a)Type of grant or assistance (b)Number of
recipients		 (c)Amount of
cash grant		 (d)Amount of
non-cash assistance		 (e)Method of valuation (book,
FMV, appraisal, other)		 (f)Description of non-cash assistance












Part IV
Supplemental Information. Provide the information required in Part I, line 2, Part III, column (b), and any other additional information.
Return Reference Explanation
Schedule I, Part I, Line 2 ELTON JOHN AIDS FOUNDATION, INC. REQUIRES THE SUBMISSION OF THE INTERIM AND FINAL REPORTS FROM ALL ORGANIZATIONS RECEIVING FUNDING. ADDITIONALLY,THE FOUNDATION FREQUENTLY CONDUCTS SITE VISITS AND IN-PERSON MEETINGS WITH GRANTEES TO ASSESS THEIR PROGRESS. GRANTS GIVEN TO THE FOLLOWING ORGANIZATIONS ARE MADE WITH THE INTENTION THAT THEY ARE BENEFITING PEOPLE IN SOUTH AMERICA AND THE CARIBBEAN: AID FOR AIDS NEW YORK, NY, AMFAR:THE FOUNDATION FOR AIDS RESEARCH, CARIBBEAN BROADCAST MEDIA PARTNERSHIP ON HIV/AIDS INITIATIVE, COLLABORATIVE TREATMENT PREPAREDNESS, The U.S. Fund for UNICEF, AND TIDES CENTER.
Schedule I (Form 990) 2013


Additional Data


Software ID:  
Software Version:  


Schedule J
(Form 990)
Department of the Treasury
Internal Revenue Service
Compensation Information
For certain Officers, Directors, Trustees, Key Employees, and Highest
Compensated Employees
SchJMediumBullet Complete if the organization answered "Yes" to Form 990, Part IV, line 23.
SchJMediumBullet Attach to Form 990. SchJMediumBullet See separate instructions.
SchJMediumBullet Information about Schedule J (Form 990) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public Inspection
Name of the organization
Elton John AIDS Foundation Inc
 
Employer identification number

58-2033460
Part I
Questions Regarding Compensation
Yes
No
1a
Check the appropiate box(es) if the organization provided any of the following to or for a person listed in Form
990, Part VII, Section A, line 1a. Complete Part III to provide any relevant information regarding these items.
b
If any of the boxes in line 1a are checked, did the organization follow a written policy regarding payment or reimbursement or provision of all of the expenses described above? If "No," complete Part III to explain....
1b
 
 
2
Did the organization require substantiation prior to reimbursing or allowing expenses incurred by all
directors, trustees, officers, including the CEO/Executive Director, regarding the items checked in line 1a? ..
2
 
 
3
Indicate which, if any, of the following the filing organization used to establish the compensation of the
organization's CEO/Executive Director. Check all that apply. Do not check any boxes for methods
used by a related organization to establish compensation of the CEO/Executive Director, but explain in Part III.
4
During the year, did any person listed in Form 990, Part VII, Section A, line 1a with respect to the filing organization or a related organization:
a
Receive a severance payment or change-of-control payment? ................
4a
 
No
b
Participate in, or receive payment from, a supplemental nonqualified retirement plan? .........
4b
 
No
c
Participate in, or receive payment from, an equity-based compensation arrangement? .........
4c
 
No
If "Yes" to any of lines 4a-c, list the persons and provide the applicable amounts for each item in Part III.
Only 501(c)(3) and 501(c)(4) organizations only must complete lines 5-9.
5
For persons listed in Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the revenues of:
a
The organization? ...........................
5a
 
No
b
Any related organization? .........................
5b
 
No
If "Yes," to line 5a or 5b, describe in Part III.
6
For persons listed in Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the net earnings of:
a
The organization? ...........................
6a
 
No
b
Any related organization? .........................
6b
 
No
If "Yes," to line 6a or 6b, describe in Part III.
7
For persons listed in Form 990, Part VII, Section A, line 1a, did the organization provide any non-fixed
payments not described in lines 5 and 6? If "Yes," describe in Part III ............
7
 
No
8
Were any amounts reported in Form 990, Part VII, paid or accured pursuant to a contract that was
subject to the initial contract exception described in Regulations section 53.4958-4(a)(3)? If "Yes," describe
in Part III .............................
8
 
No
9
If "Yes" to line 8, did the organization also follow the rebuttable presumption procedure described in Regulations section 53.4958-6(c)? .........................
9
 
 
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50053T
Schedule J (Form 990) 2013

Schedule J (Form 990) 2013
Page 2
Part II
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees. Use duplicate copies if additional space is needed.
For each individual whose compensation must be reported in Schedule J, report compensation from the organization on row (i) and from related organizations, described in the
instructions, on row (ii). Do not list any individuals that are not listed on Form 990, Part VII.
Note. The sum of columns (B)(i)-(iii) for each listed individual must equal the total amount of Form 990, Part VII, Section A, line 1a, applicable column (D) and (E) amounts for that individual.
(A) Name and Title (B) Breakdown of W-2 and/or 1099-MISC compensation (C) Retirement and other deferred compensation (D) Nontaxable
benefits		 (E) Total of columns
(B)(i)-(D) 		(F) Compensation
reported as deferred
in prior Form 990
(i) Base compensation (ii) Bonus & incentive compensation (iii) Other reportable compensation
(1)Scott P CampbellExecutive Director (i)
(ii)		 240,000
  		48,000
  		 
  		14,400
  		14,124
  		316,524
  		 
 
Schedule J (Form 990) 2013

Schedule J (Form 990) 2013
Page 3
Part III
Supplemental Information
Provide the information, explanation, or descriptions required for Part I, lines 1a, 1b, 3, 4a, 4b, 4c, 5a, 5b, 6a, 6b, 7, and 8, and for Part II.
Also complete this part for any additional information.
Return Reference Explanation
Schedule J (Form 990) 2013

Additional Data


Software ID:  
Software Version:  
SCHEDULE M
(Form 990)

Department of the Treasury
Internal Revenue Service
Noncash Contributions
Right pointing arrow large imageComplete if the organizations answered "Yes" on Form 990, Part IV, lines 29 or 30.
Right pointing arrow large image Attach to Form 990.
Right pointing arrow large imageInformation about Schedule M (Form 990) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public Inspection
Name of the organization
Elton John AIDS Foundation Inc
 
Employer identification number

58-2033460
Part I
Types of Property
(a)
Check if applicable 		(b)
Number of contributions or items contributed 		(c)
Noncash contribution amounts reported on
Form 990, Part VIII, line 1g 		(d)
Method of determining
noncash contribution amounts
1 Art—Works of art .... X 6 116,700 FMV
2 Art—Historical treasures .        
3 Art—Fractional interests ..        
4 Books and publications ..      
5 Clothing and household
goods ....... 		     
6 Cars and other vehicles ..        
7 Boats and planes ....        
8 Intellectual property ...        
9 Securities—Publicly traded .        
10 Securities—Closely held stock .        
11 Securities—Partnership, LLC,
or trust interests .... 		       
12 Securities—Miscellaneous ..        
13 Qualified conservation
contribution—Historic
structures ..... 		       
14 Qualified conservation
contribution—Other ... 		       
15 Real estate—Residential .        
16 Real estate—Commercial ..        
17 Real estate—Other ...        
18 Collectibles .....        
19 Food inventory ...        
20 Drugs and medical supplies .        
21 Taxidermy ......        
22 Historical artifacts ....        
23 Scientific specimens ..        
24 Archeological artifacts ...        
25 Other Right pointing arrow large image ( Timepiece from Elton John Collection by Chopard ) X 1 50,000 FMV
26 Other Right pointing arrow large image ( Yamaha Piano ) X 1 14,999 FMV
27 Other Right pointing arrow large image( )
28 Other Right pointing arrow large image ( )
29
Number of Forms 8283 received by the organization during the tax year for contributions
for which the organization completed Form 8283, Part IV, Donee Acknowledgement ...
29
 
Yes
No
30a
During the year, did the organization receive by contribution any property reported in Part I, lines 1 through 28, that
it must hold for at least three years from the date of the initial contribution, and which is not required to be used
for exempt purposes for the entire holding period? ..................
30a
 
No
b
If "Yes," describe the arrangement in Part II.
31
Does the organization have a gift acceptance policy that requires the review of any non-standard contributions?
31
 
No
32a
Does the organization hire or use third parties or related organizations to solicit, process, or sell noncash
contributions? ..........................
32a
 
No
b
If "Yes," describe in Part II.
33
If the organization did not report an amount in column (c) for a type of property for which column (a) is checked,
describe in Part II.
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 51227J
Schedule M (Form 990) (2013)
Schedule M (Form 990) (2013)
Page 2
Part II
Supplemental Information. Provide the information required by Part I, lines 30b,
32b, and 33, and whether the organization is reporting in Part I, column (b), the number of contributions, the number of items received, or a combination of both. Also complete this part for any additional information.
Return Reference Explanation
Part I, Column B column B represents the number of items received.
Schedule M (Form 990) (2013)
Additional Data


Software ID:  
Software Version:  
SCHEDULE O
(Form 990 or 990-EZ)

Department of the Treasury
Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or to provide any additional information.
MediumBullet Attach to Form 990 or 990-EZ.
MediumBullet Information about Schedule O (Form 990 or 990-EZ) and its instructions is at
www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public
Inspection
Name of the organization
Elton John AIDS Foundation Inc
 
Employer identification number

58-2033460
Return Reference Explanation
FORM 990, PART I LINE 1, AND PART III LINE 1 THE ELTON JOHN AIDS FOUNDATION (EJAF) WORKS TO ACHIEVE AN AIDS-FREE GENERATION THROUGH INNOVATIVE HIV PREVENTION PROGRAMS, EFFORTS TO ELIMINATE STIGMA AND DISCRIMINATION ASSOCIATED WITH HIV/AIDS, AND DIRECT TREATMENT, CARE AND SUPPORT SERVICES FOR PEOPLE LIVING WITH HIV/AIDS ACROSS THE UNITED STATES, THE AMERICAS, THE CARIBBEAN AND OTHERS.
FORM 990, PART III, LINE 4C THE ELTON JOHN AIDS FOUNDATION (EJAF) SUPPORTS COMMUNITY-BASED PREVENTION PROGRAMS, HARM REDUCTION PROGRAMS, PUBLIC EDUCATION TO REDUCE THE STIGMA OF HIV/AIDS, ADVOCACY TO IMPROVE AIDS-RELATED PUBLIC POLICY, AND DIRECT SERVICES TO PERSONS LIVING WITH HIV/AIDS, ESPECIALLY POPULATIONS WITH SPECIAL NEEDS. DIRECT SERVICES INCLUDE HIV/AIDS-RELATED MEDICAL AND MENTAL HEALTH TREATMENT, TESTING AND COUNSELING, ASSISTED LIVING, SOCIAL SERVICE COORDINATION, AND LEGAL AID. EJAF WORKS IN PARTNERSHIP WITH AIDS UNITED, KAISER FAMILY FOUNDATION, MAC AIDS FUND, FORD FOUNDATION, FUNDING PARTNERS OF THE SYRINGE ACCESS FUND, AMFAR (THE FOUNDATION FOR AIDS RESEARCH), THE CLINTON HEALTH ACCESS INITIATIVE, AND OTHER GRANT-MAKERS TO FUND CUTTING-EDGE, COMMUNITY-CENTERED WORK. EJAF'S GRANT-MAKING INITIATIVES STRATEGICALLY TARGET KEY REGIONS AND POPULATIONS THAT ARE POORLY SERVED BY CURRENT PREVENTION EFFORTS AND MOST AT RISK OF INFECTION. THE FOUNDATION'S GRANT-MAKING PRIORITIES INCLUDE: (1) CRITICALLY UNDER-FUNDED COMMUNITIES OF THE SOUTHERN UNITED STATES, THE CARIBBEAN AND LATIN AMERICA; (2) HIGHLY MARGINALIZED POPULATIONS SUCH AS PEOPLE WHO INJECT DRUGS, (3) MEN WHO HAVE SEX WITH MEN (MSM), AND PRISONERS AND PAROLEES; AND UNDERSERVED POPULATIONS SUCH AS Black AMERICANS AND YOUNG PEOPLE. FINALLY, MANY OF THE GRANTS AWARDED BY EJAF CAN BE CLASSIFIED UNDER MORE THAN ONE OF THESE PRIORITY AREAS (I.E., LATIN AMERICAN YOUTH, BLACK AMERICANS IN THE RURAL SOUTH, GAY INJECTION DRUG USERS, AFRICAN AMERICAN GAY MEN, ETC.). FOR REPORTING PURPOSES, EJAF CATEGORIZES ITS GRANT-MAKING AS DOMESTIC (PROGRAMS CONDUCTED IN THE UNITED STATES) OR INTERNATIONAL (PROGRAMS CONDUCTED Inside and OUTSIDE THE UNITED STATES for the benefit of programs outside of the United States). Total Domestic Grants awarded: $5,547,000 Total International Grants awarded: $820,275 2013 GRANT-MAKING PRIORITIES: (1) THE SOUTH: FEWER THAN HALF OF THE PEOPLE IN THE SOUTH WHO MEET GOVERNMENT CRITERIA FOR USE OF ANTIRETROVIRAL TREATMENT ARE LIKELY TO BE RECEIVING THESE DRUGS, AND A SIGNIFICANT SHARE OF PEOPLE WHO HAVE HIV AND AIDS ARE TESTED TOO LATE IN THE COURSE OF THE DISEASE TO BENEFIT FROM EARLY CARE. IN THE U.S., 1.2 MILLION PEOPLE ARE LIVING WITH HIV. MEDICAL STANDARDS SAY THAT EVERYONE WITH HIV SHOULD CONSIDER TAKING ANTIVIRAL MEDICINES, BUT MOST PEOPLE AREN'T SUCCESSFULLY ON TREATMENT, AND ONE IN FIVE AMERICANS WHO HAVE HIV - 220,000 PEOPLE - ARE UNAWARE THAT THEY EVEN CARRY THE VIRUS. FIGURING OUT MEDICAL OPTIONS CAN BE COMPLICATED FOR ANYONE. FOR PEOPLE WITH A NEW HIV DIAGNOSIS, IT CAN FEEL OVERWHELMING TO TALK TO A DOCTOR ABOUT LONG-TERM TREATMENT. TARGETED EDUCATION AND SUPPORT CAN HELP PEOPLE TO UNDERSTAND THEIR TREATMENT OPTIONS, CHOOSE WHAT OPTION IS BEST FOR THEM, AND THEN SUCCEED IN THE TREATMENT. THAT'S WHY EJAF FUNDS DOZENS OF ORGANIZATIONS, ESPECIALLY IN THE SOUTHERN U.S., TO REACH TENS OF THOUSANDS OF PEOPLE WITH HIV TESTING, ENSURE THAT EVERYONE WHO TESTS HIV-POSITIVE CAN START AND STAY ON HIV TREATMENT, AND ADVOCATE SO THAT EVERYONE HAS THE HEALTHCARE THEY NEED. (2) THE CARIBBEAN AND LATIN AMERICA: APPROXIMATELY 240,000 PEOPLE ARE LIVING WITH HIV IN THE CARIBBEAN AND AN ADDITIONAL 1.5 MILLION IN LATIN AMERICA. THE CARIBBEAN IS THE SECOND-MOST HIV/AIDS-AFFECTED REGION IN THE WORLD AFTER SUB-SAHARAN AFRICA. IN 2009 ALONE, IN THE CARIBBEAN AND LATIN AMERICA, MORE THAN 100,000 PEOPLE WERE NEWLY INFECTED WITH THE VIRUS AND NEARLY 500,000 PEOPLE LIVING WITH HIV NEEDED HIV MEDICINES BUT WEREN'T ACCESSING THEM. THAT'S WHY EJAF INVESTS OVER $1 MILLION ANNUALLY TO SUPPORT HIV/AIDS AWARENESS AND EDUCATION CAMPAIGNS AND HIV TESTING AND TREATMENT PROGRAMS ACROSS THE CARIBBEAN AND LATIN AMERICA. (3) PEOPLE WHO INJECT DRUGS: PEOPLE WHO INJECT DRUGS ARE A RELATIVELY SMALL SHARE OF THE U.S. POPULATION, BUT THEY ARE DISPROPORTIONATELY REPRESENTED IN THE HIV EPIDEMIC. ABOUT 1 MILLION AMERICANS INJECT DRUGS, BUT INJECTION DRUG USE ACCOUNTS FOR APPROXIMATELY 16% OF NEW HIV INFECTIONS IN THE UNITED STATES. EVERY YEAR, EJAF GRANTS HELP MORE THAN 30,000 PEOPLE TO ACCESS CLEAN SYRINGES AND RELATED HARM REDUCTION SERVICES AND THEREBY AVOID GETTING INJECTION-RELATED HIV. AS A RESULT, HIV INFECTIONS DUE TO INJECTION DRUG USE IN THE U.S. ARE DOWN FROM 25% OF ALL INFECTIONS IN 2000 TO ONLY 10% TODAY. HOWEVER, THIS "GOOD NEWS" STILL MEANS THAT APPROXIMATELY 6,600 PEOPLE BECOME NEWLY INFECTED EACH YEAR DUE TO RISKS ENCOUNTERED IN INJECTION DRUG USE. THESE 6,600 INFECTIONS ARE ENTIRELY PREVENTABLE, AND THUS REMAIN ENTIRELY UNACCEPTABLE. THE POTENTIAL IS CLEAR: SCALED-UP PROGRAMMING COULD BRING THE ESTIMATED 6,600 ANNUAL INJECTION-RELATED HIV INFECTIONS DOWN TO ZERO. THAT'S WHY EJAF INVESTS $500,000 - $1 MILLION EVERY YEAR TO SUPPORT SYRINGE EXCHANGE PROGRAMS ACROSS THE U.S., AS WELL AS CONTINUING ADVOCACY TO REMOVE THE BAN ON THE USE OF FEDERAL FUNDING FOR SYRINGE EXCHANGE. (4) MEN WHO HAVE SEX WITH MEN: MORE THAN HALF OF ALL NEW HIV INFECTIONS EVERY YEAR IN THE U.S., LATIN AMERICA, AND THE CARIBBEAN ARE AMONG GAY AND BISEXUAL MEN. DESPITE ALL EVIDENCE DEMONSTRATING THAT CONDOM USE CAN REDUCE SEXUAL TRANSMISSION OF HIV, AND THAT INDIVIDUAL, GROUP AND COMMUNITY-LEVEL INTERVENTIONS CAN REDUCE HIV RISK BEHAVIORS, GROSSLY INADEQUATE FUNDING IS DEDICATED FROM GOVERNMENT AND PRIVATE SOURCES TO INTERVENTIONS TARGETING GAY AND BISEXUAL MEN. THAT'S WHY EJAF AWARDS MORE THAN $1 MILLION EVERY YEAR TO HELP DOZENS OF COMMUNITY ORGANIZATIONS THROUGHOUT THE U.S., THE CARIBBEAN, AND LATIN AMERICA TO TAKE ON INNOVATIVE WORK FOR GAY MEN'S HEALTH. (5) HIV-POSITIVE PRISONERS AND PAROLEES: EVERY YEAR, 171,000 HIV-POSITIVE MEN AND WOMEN (1 IN 7 OF ALL PERSONS LIVING WITH HIV) PASS THROUGH A CORRECTIONAL FACILITY. WHEN THEY GET OUT, MOST ARE HANDED A ONE-WAY BUS TICKET, SOME CASH, AND NOTHING ELSE. FOR PEOPLE WHO ARE LIKELY TO HAVE TROUBLED FAMILY RELATIONSHIPS, FRAYED SOCIAL SUPPORT, MENTAL HEALTH AND ADDICTION ISSUES, AND SERIOUS CHALLENGES IN FINDING HOUSING AND JOBS, THE ISSUE OF HIV TREATMENT IS USUALLY NOT FIRST ON THE LIST OF PRIORITIES. A LOT OF PEOPLE STOP TAKING THEIR MEDICATIONS WHILE THEY SORT OUT THEIR LIVES. PERMITTING 1 IN 7 PEOPLE LIVING WITH HIV TO FALL OUT OF MEDICAL CARE AND SOCIAL SUPPORT AFTER THEY REGAIN THEIR FREEDOM MAKES NO SENSE. IT'S NOT ONLY FOOLISH, IT'S A BETRAYAL OF AMERICA'S GOAL TO END THE EPIDEMIC OF AIDS. THAT'S WHY EJAF INVESTS EVERY YEAR IN PROGRAMS TO GIVE PEOPLE WHO ARE RELEASED FROM PRISON THE SUPPORT THEY NEED TO OBTAIN ADEQUATE HEALTHCARE AND THE OTHER SERVICES THEY NEED TO STABILIZE THEIR LIVES. (6) AFRICAN AMERICANS: THE UNITED STATES PRIDES ITSELF AS THE LAND OF EQUAL OPPORTUNITY, BUT OUR COUNTRY HAS WORK TO DO TO FULLY ACHIEVE THAT PROMISE. AFRICAN AMERICANS IN PARTICULAR FACE LESS OPPORTUNITY THAN MOST - LESS ACCESS TO COLLEGE EDUCATION AND JOBS, HIGHER RATES OF POVERTY, AND WORSE HEALTH STATISTICS FOR CONDITIONS LIKE ASTHMA, DIABETES, AND HIGH BLOOD PRESSURE. HIV IS NO EXCEPTION. AFRICAN AMERICANS FACE HIGHER RATES OF HIV INFECTION THAN ANY OTHER RACIAL/ETHNIC/ NATIONAL GROUP IN THE U.S. AND AFRICAN AMERICAN GAY MEN AGES 13-24 ACCOUNT FOR MORE THAN HALF OF ALL NEW HIV INFECTIONS AMONG GAY MEN IN THAT AGE GROUP. EJAF BELIEVES THAT THIS CAN CHANGE. THAT'S WHY EJAF SUPPORTS STRONG CONSISTENT ADVOCACY BY AFRICAN AMERICAN ACTIVISTS IN THE U.S. TO IMPROVE HIV TESTING, TREATMENT, AND HEALTH CARE FOR AFRICAN AMERICANS AND TO HELP IMPROVE THEIR LIVES BY GETTING ACCESS TO EDUCATION AND JOBS. (7) YOUTH AND SEXUAL HEALTH: OVER ONE THIRD (35%) OF ALL NEW HIV INFECTIONS IN THE UNITED STATES, THE CARIBBEAN, AND LATIN AMERICA ARE AMONG YOUNG PEOPLE AGE 13-29, AND THE VAST MAJORITY OF THESE NEWLY HIV-POSITIVE YOUNG PEOPLE ARE GAY YOUTH. IN NATIONAL U.S. SURVEYS, A QUARTER OF AMERICAN HIGH SCHOOL STUDENTS REPORT BEING CURRENTLY SEXUALLY ACTIVE (HAVING HAD SEX DURING THE PRECEDING THREE MONTHS), YET MORE THAN ONE THIRD OF SEXUALLY ACTIVE HIGH SCHOOL STUDENTS REPORT NOT USING CONDOMS AT THEIR LAST SEXUAL INTERCOURSE. FOR YOUNG PEOPLE, RATES OF SEXUALLY TRANSMITTED INFECTIONS CAN BE REDUCED THROUGH SCHOOL-BASED AND PEER-BASED SEXUAL HEALTH PROGRAMS, BUT THESE PROGRAMS DO NOT EXIST AT SUFFICIENT SCALE, QUALITY, AND SUSTAINABILITY TO BRING DOWN THESE HIGH INFECTION RATES. THAT'S WHY EVERY YEAR, EJAF INVESTS MORE THAN $500,000 TO HELP YOUNG PEOPLE ADVOCATE FOR HEALTH POLICIES AND HEALTH SERVICES THAT ARE RELEVANT TO THEIR NEEDS, AND ASSIST NATIONAL ADVOCACY GROUPS TO PUSH FOR BETTER HEALTH SERVICES TARGETED TO YOUNG PEOPLE.
FORM 990, PART VI, LINE 2 ELTON JOHN AND DAVID FURNISH HAVE A FAMILY RELATIONSHIP
Form 990, Part VI, Line 11b THE FORM 990 IS REVIEWED BY THE FOUNDATION'S TREASURER and provided to the board BEFORE FILING.
FORM 990, PART VI, Section B, Line 12C YES. All board members are required to review and sign a conflict of interest document. The organization regularly monitors and enforces compliance with the policy.
FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION FOR THE FOUNDATION'S EXECUTIVE DIRECTOR WAS DETERMINED THROUGH THE FIELD REVIEW AND ANALYSIS CONDUCTED BY MERCER CONSULTING. ONGOING REVIEW OF SAID COMPENSATION IS CONDUCTED BY THE BOARD TREASURER AND OTHER MEMBERS OF THE EXECUTIVE BOARD.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 51056K
Schedule O (Form 990 or 990-EZ) 2013

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