IAS: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
IAS (EIN 27-4313833)
Tax period
2023-01-01 to 2023-12-31
Filed
2024-11-06
IRS object ID
202433119349300413
Schema version
2023v5.1
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2024-11-06T07:04:28-06:00ReturnTs
Tax Period End2023-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN420714325PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1RSM US LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line17351 OFFICE PARK PLACEAddressLine1Txt
CityMELBOURNECityNm
State AbbreviationFLStateAbbreviationCd
ZIP329408229ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2023-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN274313833EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1IASBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlIASBusinessNameControlTxt
Phone4438070412PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 65494AddressLine1Txt
CityWASHINGTONCityNm
State AbbreviationDCStateAbbreviationCd
ZIP20035ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonEMMANUEL FLAMANDPersonNm
Person TitleSECRETARYPersonTitleTxt
Phone4438070412PhoneNum
Signature2024-10-25SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info Curr0IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonKELLI PECKPreparerPersonNm
PTINP01423033PTIN
Phone3217516200PhoneNum
Preparation2024-10-25PreparationDt
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2024-10-15 13:58:12ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerCHRIS BEYRERPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 65494AddressLine1Txt
CityWASHINGTONCityNm
State AbbreviationDCStateAbbreviationCd
ZIP20035ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$1,318,031GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressHTTPS://WWW.IASOCIETY.ORG/WebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2010FormationYr
Legal Domicile StateDCLegalDomicileStateCd
Activity Or MissionTHE CORPORATION IS ORGANIZED FOR CHARITABLE AND EDUCATIONAL PURPOSES, INCLUDING: (I) PROVIDING CRITICAL PLATFORMS FOR PRESENTING NEW RESEARCH, SHARING BEST PRACTICES, AND ADVANCING THE FIGHT AGAINST AIDS; AND (II) PROMOTING DIALOGUES, EDUCATION, AND NETWORKING TO HELP CLOSE GAPS IN KNOWLEDGE AND EXPERTISE AT EVERY LEVEL OF THE RESPONSE TO AIDS.ActivityOrMissionDesc
Voting Members Governing Body4VotingMembersGoverningBodyCnt
Voting Members Independent3VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers119TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$1,164,000PYContributionsGrantsAmt
CY Contributions Grants$870,000CYContributionsGrantsAmt
PY Program Service Revenue$17,850PYProgramServiceRevenueAmt
CY Program Service Revenue$13,277CYProgramServiceRevenueAmt
PY Investment Income$132,678PYInvestmentIncomeAmt
CY Investment Income$434,754CYInvestmentIncomeAmt
PY Other Revenue$4,431PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$1,318,959PYTotalRevenueAmt
CY Total Revenue$1,318,031CYTotalRevenueAmt
PY Grants And Similar Paid$74,638PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$37,250CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$13,000PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$15,698CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$949,682PYOtherExpensesAmt
CY Other Expenses$798,445CYOtherExpensesAmt
PY Total Expenses$1,037,320PYTotalExpensesAmt
CY Total Expenses$851,393CYTotalExpensesAmt
PY Revenues Less Expenses$281,639PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$466,638CYRevenuesLessExpensesAmt
Total Assets BOY$12,906,658TotalAssetsBOYAmt
Total Assets EOY$10,572,849TotalAssetsEOYAmt
Total Liabilities BOY$11,898,500TotalLiabilitiesBOYAmt
Total Liabilities EOY$9,098,053TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$1,008,158NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$1,474,796NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTO PROVIDE CRITICAL PLATFORMS FOR PRESENTING NEW RESEARCH, SHARING BEST PRACTICES AND ADVANCING THE FIGHT AGAINST AIDS AND PROMOTING DIALOGUE, EDUCATION AND NETWORKING TO HELP CLOSE GAPS IN KNOWLEDGE AND EXPERTISE AT EVERY LEVEL OF THE RESPONSE TO AIDS.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$750,000ExpenseAmt
Grant$37,250GrantAmt
Revenue$13,277RevenueAmt
DescIAS 2023, THE 12TH INTERNATIONAL AIDS SOCIETY CONFERENCE ON HIV SCIENCE, TOOK PLACE IN BRISBANE, AUSTRALIA, AND VIRTUALLY, ON 23-26 JULY 2023, WITH OVER 5,000 PARTICIPANTS. DELEGATES HEARD THAT INNER SYDNEY HAD REDUCED NEW HIV ACQUISITIONS BY 88%, MEANING THAT IT MAY BE THE FIRST LOCALITY IN THE WORLD TO REACH THE UN TARGET TO END AIDS AS A PUBLIC HEALTH THREAT BY 2030. REPRIEVE, A STUDY WITH GLOBAL IMPLICATIONS FOR CARDIOVASCULAR DISEASE PREVENTION IN PEOPLE WITH HIV, SHOWED THAT DAILY STATIN TREATMENT REDUCED THE RISK OF MAJOR CARDIOVASCULAR EVENTS IN PEOPLE WITH HIV AT LOW-TO-MODERATE RISK OF CARDIOVASCULAR EVENTS. AND THE CONFERENCE HEARD DETAILS OF THE "GENEVA PATIENT", THE FIRST PERSON TO ACHIEVE HIV REMISSION AFTER RECEIVING A BONE MARROW TRANSPLANT CONTAINING HIV-SUSCEPTIBLE STEM CELLS. THE CONFERENCE FEATURED 30 ORAL ABSTRACT SESSIONS ORGANIZED INTO FIVE TRACKS. THE 32 INVITED-SPEAKER SESSIONS WERE MADE UP OF EIGHT PLENARIES AND 24 SYMPOSIA. THREE PRE-MEETINGS AND 56 SATELLITE SESSIONS COMPLEMENTED THE INVITED-SPEAKER AND ABSTRACT-DRIVEN PROGRAMME. A TOTAL OF 3,857 ABSTRACTS WERE SUBMITTED TO IAS 2023, INCLUDING 395 LATE-BREAKER ABSTRACTS. ULTIMATELY, 1,571 ABSTRACTS WERE SELECTED FOR PRESENTATION IN SESSIONS AND THE POSTER EXHIBITION, AN ACCEPTANCE RATE OF 38%.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$18,053ExpenseAmt
Grant$0GrantAmt
DescTHE CORPORATE PARTNERSHIP PROGRAMME (CPP) ACTIVELY PROMOTES AND FACILITATES THE MEANINGFUL ENGAGEMENT OF INDUSTRY AND NON-INDUSTRY PARTNERS IN THE GLOBAL HIV RESPONSE. IT ACHIEVES THIS THROUGH THE ESTABLISHMENT OF PARTNERSHIPS, HARNESSING THE POWER COLLABORATION, INITIATIVE MULTI-STAKEHOLDER DIALOGUES, AND COORDINATING UNITED EFFORTS TO ADDRESS BARRIERS ACROSS THE HIV PREVENTION, DIAGNOSIS, AND CARE CONTINUUM. THROUGH ITS USD 80,000 GOLD MEMBERSHIP, GILEAD HAS ACTIVELY PARTICIPATED IN 2023 ACROSS THE ACTIVITIES OF THE THREE CPP GROUPS: (1) FORUM, CONVENING AND CATALYZING MULTI-STAKEHOLDER DIALOGUE BETWEEN BIOMEDICAL INDUSTRY AND NON-INDUSTRY ON A BROAD RANGE OF HIV TOPICS, (2) CURE GROUP, FOCUSING AND IDENTIFYING AVENUES FOR BIOMEDICAL INDUSTRY AND NON-INDUSTRY COLLABORATION IN HIV CURE RESEARCH AND DEVELOPMENT, AND (3) VACCINE GROUP, ENCOURAGING AND FACILITATING THE CONTRIBUTION OF THE BIOMEDICAL INDUSTRY AND NON-INDUSTRY TO ADDRESS THE COMPLEXITIES OF HIV VACCINE RESEARCH AND DEVELOPMENTDesc
FieldValueIRS element (for citing)
Total Program Service Expenses$768,053TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment0ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign ActivitiesYes (1)ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To IndividualsYes (1)MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To IndividualsYes (1)GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document2IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee0EmployeeCnt
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members4GoverningBodyVotingMembersCnt
Independent Voting Member3IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or StockholdersYes (1)MembersOrStockholdersInd
Election Of Board MembersYes (1)ElectionOfBoardMembersInd
Decisions Subject To ApprovaYes (1)DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn Body0Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower Policy0WhistleblowerPolicyInd
Document Retention Policy0DocumentRetentionPolicyInd
Compensation Process CEO0CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldDCStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1THE ORGANIZATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone4438070412PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 65494AddressLine1Txt
CityWASHINGTONCityNm
State AbbreviationDCStateAbbreviationCd
ZIP20035ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (5 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
CHRIS BEYRER MD MPH
PRESIDENT0.101.00Yes (X)Yes (X)$0$0$0
MITCHELL WARREN
VICE PRESIDENT0.100.10Yes (X)Yes (X)$0$0$0
JENIFER KATES
TREASURER0.100.10Yes (X)Yes (X)$0$0$0
EMMANUEL FLAMAND
SECRETARY0.8040.00Yes (X)Yes (X)$0$184,691$0
BIRGIT PONIATOWSKI
EXECUTIVE DIRECTOR0.6040.00Yes (X)$0$223,527$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$408,218TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K2IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
Government Grants$750,000GovernmentGrantsAmt
All Other Contributions$120,000AllOtherContributionsAmt
Total Contributions$870,000TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescEXHIBITS AND MEETINGDesc
Business561000BusinessCd
Total Revenue Column$13,277TotalRevenueColumnAmt
Related Or Exempt Func Income$13,277RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$13,277TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$434,754TotalRevenueColumnAmt
Exclusion$434,754ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,318,031TotalRevenueColumnAmt
Related Or Exempt Func Income$13,277RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$434,754ExclusionAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$22,480TotalAmt
Program Services$22,480ProgramServicesAmt

Foreign Grants ForeignGrantsGrp

FieldValueIRS element (for citing)
Total$14,770TotalAmt
Program Services$14,770ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$15,698TotalAmt
Program Services$15,698ProgramServicesAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$1,283TotalAmt
Management And General$1,283ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$55,686TotalAmt
Management And General$55,686ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$68,421TotalAmt
Program Services$68,421ProgramServicesAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$3,367TotalAmt
Program Services$3,367ProgramServicesAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$622,433TotalAmt
Program Services$622,433ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
INDIRECT COST$24,855$2,356$22,499
EQUIPMENT LEASING$18,528$18,528
BANK FEE$3,852$3,852
TAXES AND LICENSES$20$20

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$851,393TotalAmt
Program Services$768,053ProgramServicesAmt
Management And General$83,340ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$1,952,678BOYAmt
EOY$412,869EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$10,918,658BOYAmt
EOY$10,124,658EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$35,322BOYAmt
EOY$35,322EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$12,906,658BOYAmt
EOY$10,572,849EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$41,000BOYAmt
EOY$50,000EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$11,857,500BOYAmt
EOY$9,048,053EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$11,898,500BOYAmt
EOY$9,098,053EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$910,105BOYAmt
EOY$1,318,411EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$98,053BOYAmt
EOY$156,385EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,008,158BOYAmt
EOY$1,474,796EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$12,906,658BOYAmt
EOY$10,572,849EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$466,638ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit Committee0AuditCommitteeInd
Federal Grant Audit RequiredYes (1)FederalGrantAuditRequiredInd
Federal Grant Audit PerformedYes (1)FederalGrantAuditPerformedInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,048,750CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$9,010,110CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,646,950CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,164,000CurrentTaxYearMinus1YearAmt
Current Tax Year$870,000CurrentTaxYearAmt
Total$13,739,810TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,048,750CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$9,010,110CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,646,950CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,164,000CurrentTaxYearMinus1YearAmt
Current Tax Year$870,000CurrentTaxYearAmt
Total$13,739,810TotalAmt
FieldValueIRS element (for citing)
Substantial Contributors Tot$498,884SubstantialContributorsTotAmt
Public Support Total170$13,240,926PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$17,900CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$28,218CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$15,381CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$132,678CurrentTaxYearMinus1YearAmt
Current Tax Year$434,754CurrentTaxYearAmt
Total$628,931TotalAmt

Other Income170 OtherIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$2,924CurrentTaxYearMinus4YearsAmt
Total$2,924TotalAmt
FieldValueIRS element (for citing)
Total Support$14,371,665TotalSupportAmt
Gross Receipts Rltd Activities$797,223GrossReceiptsRltdActivitiesAmt
Public Support CY1700.92130PublicSupportCY170Pct
Public Support PY1700.94410PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp

FieldValueIRS element (for citing)
Form And Line ReferenceSCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME:FormAndLineReferenceDesc
ExplanationMISCELLANEOUS INCOMEExplanationTxt

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Total Book Value Land Buildings$0TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescDUE TO INT'L AIDS SOCIETYDesc
Amt$9,048,053Amt
FieldValueIRS element (for citing)
Total Liability$9,048,053TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$1,318,031TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported$0RevenueNotReportedAmt
Revenue Subtotal$1,318,031RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$1,318,031TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$851,393TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$851,393ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$851,393TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART X, LINE 2:FormAndLineReferenceDesc
ExplanationIAS REQUIRES THAT A TAX POSITION BE RECOGNIZED OR DERECOGNIZED BASED ON A "MORE-LIKELY-THAN-NOT" THRESHOLD. THIS APPLIES TO POSITIONS TAKEN IN A TAX RETURN. IAS DOES NOT BELIEVE ITS FINANCIAL STATEMENTS INCLUDE, OR REFLECT, ANY UNCERTAIN TAX POSITIONS. IAS'S FORM 990, RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX, IS SUBJECT TO EXAMINATION BY THE TAXING AUTHORITIES GENERALLY FOR THREE YEARS AFTER FILING.ExplanationTxt

Schedule F IRS990ScheduleF

FieldValueIRS element (for citing)
Grant Records MaintainedYes (1)GrantRecordsMaintainedInd

Account Activities Outside US AccountActivitiesOutsideUSGrp (7 entries)

RegionRegionTxtOfficesOfficesCntEmployeeEmployeeCntType Of Activities ConductedTypeOfActivitiesConductedTxtRegion Total ExpendituresRegionTotalExpendituresAmtSpecific Services ProvidedSpecificServicesProvidedTxt
NORTH AMERICA00GRANTMAKING$3,250
EUROPE (INCLUDING ICELAND & GREENLAND)00GRANTMAKING$5,940
EAST ASIA AND THE PACIFIC00GRANTMAKING$3,860
SUB-SAHARAN AFRICA00GRANTMAKING$1,720
EAST ASIA AND THE PACIFIC00PROGRAM SERVICES$239,443CONFERENCE SUPPORT
EUROPE (INCLUDING ICELAND & GREENLAND)00PROGRAM SERVICES$378,994CONFERENCE SUPPORT
SUB-SAHARAN AFRICA00PROGRAM SERVICES$1,090CONFERENCE SUPPORT
FieldValueIRS element (for citing)
Subtotal Offices0SubtotalOfficesCnt
Subtotal Employees0SubtotalEmployeesCnt
Continuation Total Office0ContinuationTotalOfficeCnt
Continuation Total Employee0ContinuationTotalEmployeeCnt
Total Office0TotalOfficeCnt
Total Employee0TotalEmployeeCnt
Subtotal Spent$634,297SubtotalSpentAmt
Continuation Spent$0ContinuationSpentAmt
Total Spent$634,297TotalSpentAmt

Foreign Individuals Grants ForeignIndividualsGrantsGrp (4 entries)

Type Of AssistanceTypeOfAssistanceTxtRegionRegionTxtRecipientRecipientCntCash GrantCashGrantAmtManner Of Cash DisbursementMannerOfCashDisbursementTxt
AIDS 2023 SCHOLARSHIPNORTH AMERICA9$3,250WIRE TRANSFER
AIDS 2023 SCHOLARSHIPSUB-SAHARAN AFRICA6$1,720WIRE TRANSFER
AIDS 2023 SCHOLARSHIPEUROPE (INCLUDING ICELAND & GREENLAND)13$5,940WIRE TRANSFER
AIDS 2023 SCHOLARSHIPEAST ASIA AND THE PACIFIC10$3,860WIRE TRANSFER
FieldValueIRS element (for citing)
Transfer To Foreign Corp0TransferToForeignCorpInd
Interest In Foreign Trust0InterestInForeignTrustInd
Foreign Corp Ownership0ForeignCorpOwnershipInd
Passive Foreign Investmest Co0PassiveForeignInvestmestCoInd
Foreign Partnership0ForeignPartnershipInd
Boycott Countries0BoycottCountriesInd

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I, LINE 2:FormAndLineReferenceDesc
ExplanationTHE BUDGETING AND GRANT RESTRICTIONS ARE REPORTED TO A P&L OWNER THROUGH AN INTERNAL FORM IN THE BEGINNING OF THE GRANT CIRCLE. THE 4 EYES PRINCIPLE IS USED, AND AUTHORITY IS GIVEN TO A LIMITED AMOUNT OF STAFF. RFPS ARE MANDATORY FOR AMOUNTS ABOVE $20K. EXPENDITURES MUST BE SUPPORTED WITH ADEQUATE DOCUMENTATION AND APPROVAL OR THE PAYMENT IS REJECTED. IAS HAS REGULAR INTERNAL REPORTING AND ONLINE SYSTEM MONOTORING, AN ANNUAL AUDIT, AND REPORTS TO DONORS.ExplanationTxt

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedYes (1)GrantRecordsMaintainedInd

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp

FieldValueIRS element (for citing)
Grant TypeAIDS 2023 SCHOLARSHIPSGrantTypeTxt
Recipient51RecipientCnt
Cash Grant$22,480CashGrantAmt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I, LINE 2:FormAndLineReferenceDesc
ExplanationTHE BUDGETING AND GRANT RESTRICTIONS ARE REPORTED TO A P&L OWNER THROUGH AN INTERNAL FORM IN THE BEGINNING OF THE GRANT CIRCLE. THE 4 EYES PRINCIPLE IS USED, AND AUTHORITY IS GIVEN TO A LIMITED AMOUNT OF STAFF. RFPS ARE MANDATORY FOR AMOUNTS ABOVE $20K. EXPENDITURES MUST BE SUPPORTED WITH ADEQUATE DOCUMENTATION AND APPROVAL OR THE PAYMENT IS REJECTED. IAS HAS REGULAR INTERNAL REPORTING AND ONLINE SYSTEM MONITORING, AN ANNUAL AUDIT, AND REPORTS TO DONORS.ExplanationTxt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org0CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs0CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org0CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs0CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments0AnyNonFixedPaymentsInd
Initial Contract Exception0InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (2 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtCompensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmtBonus Filing OrganizationBonusFilingOrganizationAmountBonus Related OrganizationsBonusRelatedOrganizationsAmtOther Compensation Filing OrgOtherCompensationFilingOrgAmtOther Compensation Rltd OrgsOtherCompensationRltdOrgsAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtDeferred Comp Rltd OrgsDeferredCompRltdOrgsAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtNontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmtTotal Compensation Rltd OrgsTotalCompensationRltdOrgsAmtComp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmtComp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
BIRGIT PONIATOWSKI
EXECUTIVE DIRECTOR$0$223,527$0$0$0$0$0$0$0$0$0$223,527$0$0
EMMANUEL FLAMAND
SECRETARY$0$184,691$0$0$0$0$0$0$0$0$0$184,691$0$0

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 6THE INTERNATIONAL AIDS SOCIETY BASED IN GENEVA, SWITZERLAND, IS THE SINGLE VOTING MEMBER OF IAS.
FORM 990, PART VI, SECTION A, LINE 7ATHE MEMBER SHALL HAVE THE POWER TO APPOINT AND REMOVE DIRECTORS OF THE GOVERNING BODY.
FORM 990, PART VI, SECTION A, LINE 7BTHE MEMBER SHALL HAVE THE RIGHT TO APPROVE AMENDMENTS TO THE ARTICLES AND BYLAWS OF THE CORPORATION, AS WELL AS TO APPROVE MAJOR CORPORATE CHANGES SUCH AS DISSOLUTION, MERGER, REORGANIZATION, OR TRANSFER OR ALL OR SUBSTANTIALLY ALL OF THE CORPORATION'S ASSETS.
FORM 990, PART VI, SECTION B, LINE 11BTHE FORM 990 WAS NOT SENT TO THE GOVERNING BODY. THE CHAIR RECEIVES A COPY FOR REFERENCE VIA EMAIL.
FORM 990, PART VI, SECTION B, LINE 12CEACH DIRECTOR, PRINCIPAL OFFICER, AND ALL IAS STAFF MUST ANNUALLY SIGN A STATEMENT THAT AFFIRMS SUCH PERSON: -HAS RECEIVED A COPY OF THE CONFLICTS OF INTEREST POLICY; -HAS READ AND UNDERSTANDS THE POLICY; -HAS AGREED TO COMPLY WITH THE POLICY; AND -UNDERSTANDS IAS IS CHARITABLE AND IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION IT MUST ENGAGE PRIMARILY IN ACTIVITIES THAT ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES.
FORM 990, PART VI, SECTION C, LINE 19THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE NOT TYPICALLY MADE AVAILABLE TO THE PUBLIC UNLESS UPON REQUEST.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

FieldValueIRS element (for citing)
Business Name Line1INTERNATIONAL AIDS SOCIETYBusinessNameLine1Txt

Foreign Address ForeignAddress

FieldValueIRS element (for citing)
Address Line1AVENUE DE FRANCE 23AddressLine1Txt
CityGENEVACityNm
CountrySZCountryCd
Foreign PostalCH-1202ForeignPostalCd
FieldValueIRS element (for citing)
Primary ActivitiesTO IMPROVE THE TREATMENT, CARE AND QUALITY OF LIFE FOR PEOPLE WITH HIVPrimaryActivitiesTxt
Legal Domicile Foreign CountrySZLegalDomicileForeignCountryCd
Exempt Code Section501(C)(3)ExemptCodeSectionTxt
Direct Controlling NAN/ADirectControllingNACd
Controlled Organization0ControlledOrganizationInd
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org0GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org0GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth OrgYes (1)LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org0PerformOfServicesForOthOrgInd
Perform Of Services By Other Org0PerformOfServicesByOtherOrgInd
Sharing Of Facilities0SharingOfFacilitiesInd
Paid Employees SharingYes (1)PaidEmployeesSharingInd
Reimbursement Paid To Other Org0ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org0ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp

Other Organization Name OtherOrganizationName

FieldValueIRS element (for citing)
Business Name Line1INTERNATIONAL AIDS SOCIETYBusinessNameLine1Txt
FieldValueIRS element (for citing)
Transaction TypeETransactionTypeTxt
Involved$9,048,053InvolvedAmt
Method Of Amount DeterminationFMVMethodOfAmountDeterminationTxt

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