Better Business Bureau Report for
Kentuckiana AIDS Alliance

Better Business Bureau Report issued December 2017
Better Business Bureau Report expires December 2018


Does not meet one or more standards
This charity does not meet one or more of the 20 standards for Charity Accountability. Find out more...


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Charity Contact Information

Name: Kentuckiana AIDS Alliance
Address: 326 East Main Street
  Louisville, KY 40202
Phone: 502-938-9255
Web Address: www.kyaids.org
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Better Business Bureau Comments

Year, State Incorporated: 1994, Kentucky
Affiliates: None
Stated Purpose: Kentuckiana AIDS Alliance's mission is to advocate for those with HIV/AIDS and unite and empower the local HIV/AIDS service organizations that serve them. The organization honors those who have gone before through education, celebration and remembrance. And through KAA's signature event, the Louisville AIDS Walk, the nonprofit rallies support and raises funds for those affected by HIV/AIDS across Metro Louisville and Southern Indiana.

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Evaluation Conclusions

              

Kentuckiana AIDS Alliance does not meet the following 4 Standards for Charity Accountability.

Standard 6: Board Policy on Effectiveness - Have a board policy of assessing, no less than every two years, the organization's performance and effectiveness and of determining future actions required to achieve its mission.

Kentuckiana AIDS Alliance does not meet this Standard because:

  • The board of directors does not have a written policy stating that, at least once every two years, an appraisal be done assessing the organization’s performance and effectiveness and determining future actions required to achieve its mission.

Standard 7: Board Approval of Written Report on Effectiveness - Submit to the organization's governing body, for its approval, a written report that outlines the results of the aforementioned performance and effectiveness assessment and recommendations for future actions.

Kentuckiana AIDS Alliance does not meet this standard because: 

  • It has not completed an effectiveness assessment in the last two years. 

Standard 8: Program Service Expense Ratio - Spend at least 65% of its total expenses on program activities.

Kentuckiana AIDS Alliance does not meet this Standard because:

  • According to the its CPA reviewed financial statements for the fiscal year ended December 31, 2016, the organization spent $81,360 or 49% of its total expenses ($166,485) on program service activities.

Officials with Kentuckiana AIDS Alliance has advised the BBB that they do expect in the coming year the organization's program service expense ratio will be at or above the 65% required in Standard 8. 

Standard 17: Web Site Disclosures - Include on any charity websites that solicit contributions, the same information that is recommended for annual reports, as well as the mailing address of the charity and electronic access to its most recent IRS Form 990.

Kentuckiana AIDS Alliance does not meet this Standard because the organization's website does not include:

  • A copy of the organization's most recent annual report. 
Kentuckiana AIDS Alliance meets the remaining 16 Standards for Charity Accountability.
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Programs

              

KAA combines dozens of services and thousands of supporters into one passionate and energized network that makes a difference in the community. The nonprofit plays a critical role in providing ongoing support for those living with HIV and AIDS—while also preventing the spread of HIV through education, engagement and outreach. KAA represents a collaborative, community-wide effort to help families, friends and neighbors in need.

For the fiscal year ended December 31, 2016, Kentuckiana AIDS Alliance's program expenses were:

  
Program Services 81,360
Total Program Expenses: $81,360
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Governance

              

Chief Executive :
Compensation*: 
$

Chair of the Board: Marshall Kellner
Chair's Profession / Business Affiliation: Volunteers of America Program Manager

Co-Chair of the Board : Daniel Coe

Chair's Profession / Business Affiliation: Vice President

Board Size: 15

Paid Staff Size: 0

*Compensation includes annual salary and, if applicable, benefit plans, expense accounts, and other allowances.
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Fund Raising

              

Method(s) Used:

Direct mail, telephone, invitations to fundraising events, print advertisements, radio, grant proposals, internet, planned giving arrangements, Health fairs and outreach
Fund raising costs were 36% of related contributions. (Related contributions, which totaled $180,769, are donations received as a result of fund raising activities.)

The BBB The BBB has determined that the organization's fund raising ratio is reasonable even though the organization's program service expense ratio is above the 35% requirement in Standard 9.
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Tax Status

              

This organization is tax-exempt under section 501(c)(3) of the Internal Revenue Code. It is eligible to receive contributions deductible as charitable donations for federal income tax purposes.
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Financial

              

The following information is based on Kentuckiana AIDS Alliance's CPA reviewed financial statements for the fiscal year ended December 31, 2016.

Ending net assets as reported below include $77,788 in unrestricted net assets and $11,000 in temporarily restricted net assets.


Source of Funds  
Chocolate Fest 99,319
AIDS Walk 77,547
Drag Brunch 3,903
Advertising 250
Total Income $181,019


chart



Uses of Funds as a % of Total Expenses

Programs: 49%  Fund Raising: 39%  Administrative: 12% 

Total income $181,019
Program expenses $81,360
Fund raising expenses 64,913
Administrative expenses 20,212
Total expenses $166,485
Income in Excess of Expenses 14,534
Beginning net assets 74,254
Ending net assets 88,788
Total liabilities 103,144
Total assets $191,932


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An organization may change its practices at any time without notice. A copy of this report has been shared with the organization prior to publication. It is not intended to recommend or deprecate, and is furnished solely to assist you in exercising your own judgment. If the report is about a charity and states the charity meets or does not meet the BBB Standards for Charity Accountability, it reflects the results of an evaluation of information and materials provided voluntarily by the charity. The name Better Business Bureau is a registered service mark of the Council of Better Business Bureaus, Inc.

This report is not to be used for fund raising or promotional purposes.

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