Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for instructions and the latest information.
| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 above (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
|
Total |
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Calendar year
(or fiscal year beginning in)
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(a) 2017 | (b) 2018 | (c) 2019 | (d) 2020 | (e) 2021 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | 670,228 | 1,315,975 | 800,051 | 1,510,276 | 1,473,567 | 5,770,097 |
| 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 | 670,228 | 1,315,975 | 800,051 | 1,510,276 | 1,473,567 | 5,770,097 |
| 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) .. | 4,106,797 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 1,663,300 | |||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2017 | (b) 2018 | (c) 2019 | (d) 2020 | (e) 2021 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 670,228 | 1,315,975 | 800,051 | 1,510,276 | 1,473,567 | 5,770,097 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 138 | 265 | 305 | 72 | 13,617 | 14,397 |
| 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 VI.).. | 1,385 | 190 | 1,575 | |||
| 11 | Total support. Add lines 7 through 10 | 5,786,069 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2017 | (b) 2018 | (c) 2019 | (d) 2020 | (e) 2021 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | ||||||
| 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 | ||||||
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513 ..... | ||||||
| 4 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf... | ||||||
| 5 | The value of services or facilities furnished by a governmental unit to the organization without charge | ||||||
| 6 | Total. Add lines 1 through 5 | ||||||
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | ||||||
| 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. | ||||||
| c | Add lines 7a and 7b.. | ||||||
| 8 | Public support. (Subtract line 7c from line 6.) | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2017 | (b) 2018 | (c) 2019 | (d) 2020 | (e) 2021 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | ||||||
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | ||||||
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | ||||||
| 11 | Net income from unrelated business activities not included on line 10b, whether or not the business is regularly carried on. | ||||||
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | ||||||
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e |
Discount claimed for blockage or other factors (explain in detail in Part VI): |
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| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by 0.035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | 1 | |
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
2 | |
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | 3 | |
| 4 Amounts paid to acquire exempt-use assets | 4 | |
| 5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI) | 5 | |
| 6 Other distributions (describe in Part VI). See instructions | 6 | |
| 7Total annual distributions. Add lines 1 through 6. | 7 | |
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
8 | |
| 9 Distributable amount for 2021 from Section C, line 6 | 9 | |
| 10 Line 8 amount divided by Line 9 amount | 10 | |
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2021 |
(iii) Distributable Amount for 2021 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2021 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2021 (reasonable cause required-- explain in Part VI). See instructions. |
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| 3 Excess distributions carryover, if any, to 2021: | ||||
| a From 2016....... | ||||
| b From 2017....... | ||||
| c From 2018....... | ||||
| d From 2019....... | ||||
| e From 2020....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2021 distributable amount | ||||
|
i
Carryover from 2016 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2021 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2021 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2021, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
6
Remaining underdistributions for 2021. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
7 Excess distributions carryover to 2022. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2017..... | ||||
| b Excess from 2018..... | ||||
| c Excess from 2019..... | ||||
| d Excess from 2020..... | ||||
| e Excess from 2021..... | ||||
| Facts And Circumstances Test |
|---|
| STATEMENT 9THE FOLLOWING STATEMENT DEMONSTRATES THAT AAHIVM FOUNDATION SATISFIES THE FACTS AND CIRCUMSTANCES TEST OF REGULATIONS SECTIONS 1.170A-9(E)(3) AND QUALIFIES AS A PUBLIC CHARITY UNDER SECTIONS 509(A)(1) AND 170(B)(1)(A)(VI).1. 10%-OF-SUPPORT REQUIREMENT. 'S PUBLIC SUPPORT IS 28.75% WELL IN EXCESS OF THE 10% REQUIRED TO QUALIFY FOR THE FACTS AND CIRCUMSTANCES TEST.2. ATTRACTION OF PUBLIC SUPPORT REQUIREMENT. THE REGULATIONS PROVIDE THAT:AN ORGANIZATION MUST BE SO ORGANIZED AND OPERATED AS TO ATTRACT NEW AND ADDITIONAL PUBLIC OR GOVERNMENTAL SUPPORT ON A CONTINUOUS BASIS. AN ORGANIZATION WILL BE CONSIDERED TO MEET THIS REQUIREMENT IF IT MAINTAINS A CONTINUOUS AND BONA FIDE PROGRAM FOR SOLICITATION OF FUNDS FROM THE GENERAL PUBLIC, COMMUNITY OR MEMBERSHIP GROUP INVOLVED, OR IF IT CARRIES ON ACTIVITIES DESIGNED TO ATTRACT SUPPORT FROM GOVERNMENTAL UNITS OR OTHER ORGANIZATIONS DESCRIBED IN SECTION 170(B)(1)(A)(I) THROUGH (VI). IN DETERMINING WHETHER AN ORGANIZATION MAINTAINS CONTINUOUS AND BONA FIDE PROGRAM FOR SOLICITATION OF FUNDS FROM THE REASONABLE IN LIGHT OF ITS CHARITABLE ACTIVITIES. CONSIDERATION WILL ALSO BE GIVEN TO THE FACT THAT AN ORGANIZATION MAY, IN ITS EARLY YEARS OF EXISTENCE, LIMIT THE SCOPE OF ITS SOLICITATION TO PERSONS DEEMED MOST LIKELY TO PROVIDE SEED GENERAL PUBLIC OR COMMUNITY, CONSIDERATION WILL BE GIVEN TO WHETHER THE SCOPE OF ITS FUNDRAISING ACTIVITIES IS MONEY IN AN AMOUNT SUFFICIENT TO ENABLE IT TO COMMENCE ITS CHARITABLE ACTIVITIES AND EXPAND ITS SOLICITATION PROGRAM. - AAHIVM FOUNDATION HAS MADE CONSISTENT EFFORT TO ATTRACT BROAD PUBLIC SUPPORT. AAHIVM FOUNDATION HAS BEEN IN OPERATION SINCE 2005. AAHIVM FOUNDATION PROVIDES FELLOWSHIP AWARDS TO MEDICAL STUDENTS PURSUING CAREERS IN HIV CARE. THE GOAL OF THE PROGRAM IS TO FACILITATE TRAINING FOR PROVIDERS WHO WISH TO ENTER THE FIELD OF HIV CARE BY FUNDING AN INTENSIVE TRAINING PERIOD AT AN ESTABLISHED HIV CARE FACILITY. TO THIS END, INDIVIDUAL DONORS MAKE CONTRIBUTIONS TO FUND THESE SCHOLARSHIP AWARDS. AAHIVM FOUNDATION SENDS PERIODIC SOLICITATIONS TO ITS MEMBERS AND OTHERS IN THE FIELD OF HIV CARE FOR SUPPORT OF THIS PROGRAM. AAHIVM FOUNDATION ALSO RECEIVES CONTRIBUTIONS FROM AMAZONSMILE AND DONATIONS FROM FACEBOOK VIA NETWORK FOR GOOD. AAHIVM FOUNDATION ACTIVELY SOLICITS NEW DONORS. AAHIVM FOUNDATION SUBMITTED PROPOSALS TO SEVERAL DIFFERENT PRIVATE FOUNDATIONS AND OTHERS TO REQUEST FINANCIAL SUPPORT. DURING THE CURRENT YEAR, WE HAVE ADDED 5 ADDITIONAL SOURCES OF INCOME.AAHIVM FOUNDATION SENDS YEAR-END SOLICITATIONS TO ITS BOARD OF DIRECTORS AND MAINTAINS A DONOR DATABASE. AAHIVM FOUNDATION ALSO PERFORMS OUTREACH THROUGH ITS WEBSITE AND NEWSLETTERS, WHERE IT REQUESTS ONLINE DONATIONS AND PRESENTS ITS PROGRAMS TO THE PUBLIC AND POTENTIAL NEW SUPPORTS.3. ADDITIONAL REQUIREMENTS (PUBLIC SUPPORT FACTORS)A. PERCENTAGE OF FINANCIAL SUPPORT FACTOR. THE REGULATIONS PROVIDE THAT "THE HIGHER THE PERCENTAGE OF SUPPORT ABOVE THE 10 PERCENT REQUIREMENT OF SUBDIVISION (I) OF THIS SUBPARAGRAPH FROM PUBLIC OR GOVERNMENTAL SOURCES, THE LESSER WILL BE THE BURDEN OF ESTABLISHING THE PUBLICLY SUPPORTED NATURE OF THE ORGANIZATION THROUGH OTHER FACTORS DESCRIBED IN THIS SUBPARAGRAPH. AAHIVM FOUNDATION'S 28.79% PUBLIC SUPPORT IS WELL IN EXCESS OF THE 10% FLOOR AND IS CLEARLY INDICATIVE OF AN ORGANIZATION THAT IS PUBLICLY SUPPORTED. THE ORGANIZATION IS WORKING ACTIVELY TO BROADEN ITS SOURCE OF SUPPORT AND EXPECTS THIS PERCENTAGE TO INCREASE IN SUCCEEDING YEARS.B. SOURCES OF SUPPORT FACTOR. THE REGULATIONS PROVIDE THAT "THE FACT THAT AN ORGANIZATION MEETS THE REQUIREMENT OF SUBDIVISION (I) OF THIS SUBPARAGRAPH THROUGH SUPPORT FROM GOVERNMENTAL UNITS OF DIRECTLY OR INDIRECTLY FROM A REPRESENTATIVE NUMBER OF PERSONS, RATHER THAN RECEIVING ALMOST ALL OF ITS SUPPORT FROM THE MEMBERS OF A SINGLE FAMILY, WILL BE TAKEN INTO CONSIDERATION IN DETERMINING WHETHER AN ORGANIZATION IS PUBLICLY SUPPORTED."AAHIVM FOUNDATION HAS RECEIVED SUPPORT FROM SEVERAL UNRELATED SOURCES INCLUDING BOTH INDIVIDUALS AND PRIVATE FOUNDATIONS. C. REPRESENTATIVE GOVERNING BODY FACTOR. THE REGULATIONS PROVIDE THAT "THE FACT THAT AN ORGANIZATION HAS A GOVERNING BODY WITH REPRESENTS THE BROAD INTEREST OF THE PUBLIC, RATHER THAN THE PERSONAL OR PRIVATE INTERESTS OF A LIMITED NUMBER OF DONORS (OR PERSONS STANDING IN A RELATIONSHIP TO SUCH DONORS WHICH IS DESCRIBED IN SECTION 4946(A)(1)(C) THROUGH (G)) WILL BE TAKEN INTO ACCOUNT IN DETERMINING WHETHER AN ORGANIZATION IS "PUBLICLY SUPPORTED." THE ORGANIZATION'S BOARD OF DIRECTORS CONSIST OF 30 INDIVIDUALS WHO REPRESENT THE BROAD INTERESTS OF THE GENERAL PUBLIC. DIRECTORS SERVE BASED ON THEIR INTEREST IN SUPPORTING THE ORGANIZATION'S MISSION OF ADVANCING EXCELLENCE IN HIV CARE THROUGH EDUCATION. EACH DIRECTOR BRING A SPECIAL AREA OF KNOWLEDGE AND INSIGHT TO THE ORGANIZATION'S WORK. WE ATTACH A LIST OF THE BOARD OF DIRECTORS AND THEIR AFFILIATIONS TO THIS STATEMENT. AAHIVM FOUNDATION ENCOURAGES ALL DIRECTORS TO CONTRIBUTE BOTH TIME AND MONEY TO THE ORGANIZATION. ALL OF THE BOARD IS COMPRISED OF INDIVIDUALS WHO ARE NOT RELATED TO ANY OF THE AAHIVM FOUNDATION'S MAJOR FUNDERS.D. AVAILABILITY OF PUBLIC FACILITIES OR SERVICES FACTOR. THE REGULATIONS PROVIDE THAT:(A). THE FACT THAT AN ORGANIZATION IS OF THE TYPE WHICH GENERALLY PROVIDES FACILITIES OR SERVICES DIRECTLY FOR THE BENEFIT OF THE GENERAL PUBLIC ON A CONTINUING BASIS (SUCH AS A MUSEUM OR LIBRARY WHICH HOLDS OPEN ITS BUILDING AND FACILITIES TO THE PUBLIC, A SYMPHONY ORCHESTRA WHICH GIVES PUBLIC PERFORMANCES, A CONSERVATION ORGANIZATION WHICH PROVIDES EDUCATIONAL SERVICES TO THE PUBLIC THROUGH THE DISTRIBUTION OF EDUCATIONAL MATERIALS, OR AN OLD AGE HOME WHICH PROVIDES DOMICILIARY OR NURSING SERVICES FOR MEMBERS OF THE GENERAL PUBLIC) WILL BE CONSIDERED EVIDENCE THAT SUCH ORGANIZATION IS "PUBLICLY SUPPORTED." (B). THE FACT THAT AN ORGANIZATION IS AN EDUCATIONAL OR RESEARCH INSTITUTION WHICH REGULARLY PUBLISHES SCHOLARLY STUDIES THAT ARE WIDELY USED BY COLLEGES AND UNIVERSITIES OR BY MEMBERS OF THE GENERAL PUBLIC WILL ALSO BE CONSIDERED EVIDENCE THAT SUCH ORGANIZATION IS "PUBLICLY SUPPORTED."(C). SIMILARLY, THE FOLLOWING FACTORS WILL BE CONSIDERED EVIDENCE THAT AN ORGANIZATION IS "PUBLICLY SUPPORTED":(1) THE PARTICIPATION IN, OR SPONSORSHIP OF, THE PROGRAMS OF THE ORGANIZATION BY MEMBERS OF THE PUBLIC HAVING SPECIAL KNOWLEDGE OR EXPERTISE, PUBLIC OFFICIALS, OR CIVIC OR COMMUNITY LEADERS;(2) THE MAINTENANCE OF A DEFINITIVE PROGRAM BY AN ORGANIZATION TO ACCOMPLISH ITS CHARITABLE WORK IN THE COMMUNITY, SUCH AS SLUM CLEARANCE OR DEVELOPING EMPLOYMENT OPPORTUNITIES; AND(3) THE RECEIPT OF A SIGNIFICANT PART OF ITS FUNDS FROM A PUBLIC CHARITY OR GOVERNMENTAL AGENCY TO WHICH IT IS IN SOME WAY HELD ACCOUNTABLE AS A CONDITION OF THE GRANT, CONTRACT, OR CONTRIBUTION.AAHIVM FOUNDATION PROVIDES SERVICES DIRECTLY FOR THE BENEFIT OF THE GENERAL PUBLIC ON A CONTINUING BASIS. AS PREVIOUSLY NOTED, AAHIVM FOUNDATION MAINTAINS A WEB SITE AT WWW.AAHIVM.ORG, WHERE IT POSTS PUBLICATIONS, ARTICLES, RESEARCH, MEDICAL/CLINICAL TRAININGS AND INFORMATION, WORKSHOPS, FELLOWSHIP OPPORTUNITIES AND OTHER EDUCATIONAL RESOURCES AVAILABLE TO THE PUBLIC FOR FREE OF CHARGE. BASED ON THE FOREGOING, AAHIVM FOUNDATION SATISFIES THE FACTS AND CIRCUMSTANCES TEST OF REGULATIONS SECTION 1.170A-9(E)(3) AND QUALIFIES AS A PUBLIC CHARITY." ITS PUBLIC SUPPORT PERCENTAGE IS WELL IN EXCESS OF THE 10% REQUIREMENT." IT MAINTAINS AN ACTIVE PROGRAM TO SOLICIT PUBLIC SUPPORT." IT HAS RECEIVED PUBLIC SUPPORT, AND CONTINUES TO RECEIVE SUPPORT, FROM A RANGE OF BOTH INDIVIDUAL AND PRIVATE FOUNDATION DONORS" ITS BOARD OF DIRECTORS IS BROADLY REPRESENTATIVE OF THE PUBLIC, RATHER THAN DONORS' INTERESTS." IT MAINTAINS A WEB SITE AND SPONSORS EDUCATIONAL FELLOWSHIP AND SCHOLARSHIP AWARDS THAT PROVIDE SIGNIFICANT CHARITABLE AND EDUCATIONAL BENEFIT TO THE PUBLIC. |
| Return Reference | Explanation |
|---|---|
| PART II, LINE 17A SCHEDULE A FORM 990 | AMERICAN ACADEMY OF HIV MEDICINE FOUNDATION FORM 990 FOR YEAR END DECEMBER 31, 2021 |
| Software ID: | |
| Software Version: |
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.
| Return Reference | Explanation |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11B | RETURN IS REVIEWED BY THE CHIEF FINANCIAL OFFICER AND THE TREASURER OF AMERICAN ACADEMY OF HIV MEDICINE ACTING ON BEHALF OF THE FOUNDATION'S BOARD. THE MEMBERS OF THE BOARD WILL ALSO RECEIVE A COPY OF THE RETURN. |
| FORM 990, PART VI, SECTION C, LINE 19 | AVAILABLE UPON REQUEST. |
| FORM 990, PART IX, LINE 11G | CONSULTING: PROGRAM SERVICE EXPENSES 162,238. MANAGEMENT AND GENERAL EXPENSES 67,246. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 229,484. FELLOWSHIP: PROGRAM SERVICE EXPENSES 25,000. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 25,000. |
| Software ID: | |
| Software Version: |