IAS: Form 990, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- IAS (EIN 27-4313833)
- Tax period
- 2024-01-01 to 2024-12-31
- Filed
- 2025-10-24
- IRS object ID
- 202532979349300243
- Schema version
- 2024v5.2
- 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
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule F
- Schedule I
- Schedule J
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-10-24T10:17:55-05:00 | ReturnTs |
| Tax Period End | 2024-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 420714325 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RSM US LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7351 OFFICE PARK PLACE | AddressLine1Txt |
| City | MELBOURNE | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 329408229 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2024-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 274313833 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | IAS | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | IAS | BusinessNameControlTxt |
| Phone | 4438070412 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 65494 | AddressLine1Txt |
| City | WASHINGTON | CityNm |
| State Abbreviation | DC | StateAbbreviationCd |
| ZIP | 20035 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | EMMANUEL FLAMAND | PersonNm |
| Person Title | SECRETARY | PersonTitleTxt |
| Phone | 4438070412 | PhoneNum |
| Signature | 2025-10-22 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | KELLI PECK | PreparerPersonNm |
| PTIN | P01423033 | PTIN |
| Phone | 3217516200 | PhoneNum |
| Preparation | 2025-10-22 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | CHRIS BEYRER | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 65494 | AddressLine1Txt |
| City | WASHINGTON | CityNm |
| State Abbreviation | DC | StateAbbreviationCd |
| ZIP | 20035 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $2,791,572 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | HTTPS://WWW.IASOCIETY.ORG/ | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2010 | FormationYr |
| Legal Domicile State | DC | LegalDomicileStateCd |
| Activity Or Mission | THE 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 Body | 4 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 2 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 146 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $870,000 | PYContributionsGrantsAmt |
| CY Contributions Grants | $2,500,000 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $13,277 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $0 | CYProgramServiceRevenueAmt |
| PY Investment Income | $434,754 | PYInvestmentIncomeAmt |
| CY Investment Income | $291,572 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $1,318,031 | PYTotalRevenueAmt |
| CY Total Revenue | $2,791,572 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $37,250 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $246,000 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $15,698 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $0 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $798,445 | PYOtherExpensesAmt |
| CY Other Expenses | $2,167,670 | CYOtherExpensesAmt |
| PY Total Expenses | $851,393 | PYTotalExpensesAmt |
| CY Total Expenses | $2,413,670 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $466,638 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $377,902 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $10,572,849 | TotalAssetsBOYAmt |
| Total Assets EOY | $11,312,751 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $9,098,053 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $9,460,053 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $1,474,796 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $1,852,698 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | TO 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 Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $900,000 | ExpenseAmt |
| Grant | $150,120 | GrantAmt |
| Desc | AIDS 2024, THE 25TH INTERNATIONAL AIDS CONFERENCE, TOOK PLACE IN MUNICH, GERMANY, AND VIRTUALLY, ON 22-26 JULY 2024, WITH OVER 10,000 PARTICIPANTS FROM 169 COUNTRIES. SEVEN PERCENT HAD VIRTUAL REGISTRATIONS, ALLOWING THEM TO VIEW LIVE SESSIONS, ASK QUESTIONS AND NETWORK WITH OTHER DELEGATES ONLINE. AT AIDS 2024, DELEGATES HEARD THAT SIX-MONTHLY INJECTIONS OF LENACAPAVIR GAVE 100% PROTECTION AGAINST HIV ACQUISITION IN CISGENDER WOMEN IN THE PURPOSE-1 STUDY. DELEGATES GAVE THE PURPOSE-1 STUDY TEAM A STANDING OVATION, RECOGNIZING A MAJOR ADVANCE IN HIV PREVENTION. THE CONFERENCE FEATURED 40 ORAL ABSTRACT SESSIONS ORGANIZED INTO SIX TRACKS. THE 50 INVITED-SPEAKER SESSIONS WERE MADE UP OF FIVE PLENARIES, FOUR SPECIAL SESSIONS AND 41 SYMPOSIA. TWENTY-TWO WORKSHOPS, 17 PRE-CONFERENCES AND 115 SATELLITE SESSIONS COMPLEMENTED THE INVITED-SPEAKER AND ABSTRACT-DRIVEN PROGRAMME. A TOTAL OF 7,260 ABSTRACTS WERE SUBMITTED TO AIDS 2024, INCLUDING 581 LATE-BREAKER ABSTRACTS. ULTIMATELY, 2,772 ABSTRACTS WERE SELECTED FOR PRESENTATION IN SESSIONS AND THE POSTER EXHIBITION, AN ACCEPTANCE RATE OF 38%. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $1,400,000 | ExpenseAmt |
| Grant | $95,880 | GrantAmt |
| Desc | HIVR4P 2024, THE 5TH HIV RESEARCH FOR PREVENTION CONFERENCE, TOOK PLACE IN LIMA, PERU, AND VIRTUALLY FROM 7 TO 10 OCTOBER 2024. JUST UNDER 1,400 PARTICIPANTS FROM 77 COUNTRIES GATHERED FOR FOUR DAYS TO REVIEW THE LATEST ADVANCES IN HIV PREVENTION SCIENCE. THE HIV RESEARCH FOR PREVENTION CONFERENCE IS THE ONLY GLOBAL SCIENTIFIC CONFERENCE FOCUSED EXCLUSIVELY ON THE CHALLENGING AND FAST-GROWING FIELD OF HIV PREVENTION RESEARCH. THIS CONFERENCE FOSTERS INTERDISCIPLINARY KNOWLEDGE EXCHANGE ON HIV VACCINES, MICROBICIDES, PREP, TREATMENT AS PREVENTION AND BIOMEDICAL INTERVENTIONS, AS WELL AS THEIR SOCIAL AND BEHAVIOURAL IMPLICATIONS. AT HIVR4P 2024, RESULTS FROM PURPOSE 2 SHOWED THAT INJECTABLE LENACAPAVIR LONG[1]ACTING PRE-EXPOSURE PROPHYLAXIS (PREP) WAS HIGHLY EFFECTIVE IN PREVENTING HIV ACQUISITION IN MEN WHO HAVE SEX WITH MEN AND TRANS WOMEN. RESEARCHERS SUBMITTED A TOTAL OF 1,740 ABSTRACTS TO HIVR4P 2024 (1,548 REGULAR ABSTRACTS AND 192 LATE-BREAKER ABSTRACTS) AND 827 WERE ACCEPTED FOR PRESENTATION, INCLUDING 127 ORAL ABSTRACTS, 21 LATE-BREAKING ORAL ABSTRACTS, 280 POSTER ABSTRACTS AND 399 E-POSTER ABSTRACTS. RESEARCH WAS PRESENTED IN 16 INVITED-SPEAKER SESSIONS, 26 ORAL ABSTRACT SESSIONS AND 26 SATELLITES. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $2,300,000 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | 0 | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | Yes (1) | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | Yes (1) | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 2 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 0 | EmployeeCnt |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 4 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 2 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (1) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | 0 | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | 0 | WhistleblowerPolicyInd |
| Document Retention Policy | 0 | DocumentRetentionPolicyInd |
| Compensation Process CEO | 0 | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | DC | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE ORGANIZATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 4438070412 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 65494 | AddressLine1Txt |
| City | WASHINGTON | CityNm |
| State Abbreviation | DC | StateAbbreviationCd |
| ZIP | 20035 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (6 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|---|
| CHRIS BEYRER MD MPH | |||||||
| PRESIDENT | 0.10 | 0.10 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| MITCHELL WARREN | |||||||
| VICE PRESIDENT | 0.10 | 0.10 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| JENIFER KATES | |||||||
| TREASURER (THRU 7/23/24) | 0.10 | 0.10 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| CAROLE BEILEAU | |||||||
| TREASURER | 0.10 | 40.00 | Yes (X) | Yes (X) | $0 | $176,684 | $0 |
| EMMANUEL FLAMAND | |||||||
| SECRETARY | 0.80 | 40.00 | Yes (X) | Yes (X) | $0 | $204,806 | $0 |
| BIRGIT PONIATOWSKI | |||||||
| EXECUTIVE DIRECTOR | 0.60 | 40.00 | Yes (X) | $0 | $280,877 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $0 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $662,367 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $0 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 3 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $2,300,000 | GovernmentGrantsAmt |
| All Other Contributions | $200,000 | AllOtherContributionsAmt |
| Total Contributions | $2,500,000 | TotalContributionsAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $291,572 | TotalRevenueColumnAmt |
| Exclusion | $291,572 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,791,572 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $291,572 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $32,110 | TotalAmt |
| Program Services | $32,110 | ProgramServicesAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $213,890 | TotalAmt |
| Program Services | $213,890 | ProgramServicesAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,354 | TotalAmt |
| Management And General | $1,354 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $39,151 | TotalAmt |
| Management And General | $39,151 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $245,818 | TotalAmt |
| Program Services | $245,818 | ProgramServicesAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $190,137 | TotalAmt |
| Program Services | $190,137 | ProgramServicesAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,463 | TotalAmt |
| Program Services | $1,463 | ProgramServicesAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,296,439 | TotalAmt |
| Program Services | $1,296,439 | ProgramServicesAmt |
Other Expenses OtherExpensesGrp (3 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| EQUIPMENT LEASING | $320,143 | $320,143 | |
| INDIRECT COST | $69,000 | $69,000 | |
| BANK FEE | $4,165 | $4,165 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,413,670 | TotalAmt |
| Program Services | $2,300,000 | ProgramServicesAmt |
| Management And General | $113,670 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $412,869 | BOYAmt |
| EOY | $157,872 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,124,658 | BOYAmt |
| EOY | $9,707,537 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $1,410,000 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $35,322 | BOYAmt |
| EOY | $35,322 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $2,020 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,572,849 | BOYAmt |
| EOY | $11,312,751 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $50,000 | BOYAmt |
| EOY | $43,000 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,048,053 | BOYAmt |
| EOY | $9,417,053 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,098,053 | BOYAmt |
| EOY | $9,460,053 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,318,411 | BOYAmt |
| EOY | $1,626,313 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $156,385 | BOYAmt |
| EOY | $226,385 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,474,796 | BOYAmt |
| EOY | $1,852,698 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,572,849 | BOYAmt |
| EOY | $11,312,751 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $377,902 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | 0 | AuditCommitteeInd |
| Federal Grant Audit Required | Yes (1) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (1) | FederalGrantAuditPerformedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $9,010,110 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,646,950 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,164,000 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $870,000 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,500,000 | CurrentTaxYearAmt |
| Total | $15,191,060 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $9,010,110 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,646,950 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,164,000 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $870,000 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,500,000 | CurrentTaxYearAmt |
| Total | $15,191,060 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $361,254 | SubstantialContributorsTotAmt |
| Public Support Total170 | $14,829,806 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $28,218 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $15,381 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $132,678 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $434,754 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $291,572 | CurrentTaxYearAmt |
| Total | $902,603 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $16,093,663 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $797,223 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.92150 | PublicSupportCY170Pct |
| Public Support PY170 | 0.92130 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $0 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | DUE TO INT'L AIDS SOCIETY | Desc |
| Amt | $9,417,053 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $9,417,053 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $2,791,572 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Not Reported | $0 | RevenueNotReportedAmt |
| Revenue Subtotal | $2,791,572 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $2,791,572 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $2,413,670 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $2,413,670 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $2,413,670 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART X, LINE 2: | FormAndLineReferenceDesc |
| Explanation | IAS 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Account Activities Outside US AccountActivitiesOutsideUSGrp (11 entries)
| RegionRegionTxt | OfficesOfficesCnt | EmployeeEmployeeCnt | Type Of Activities ConductedTypeOfActivitiesConductedTxt | Specific Services ProvidedSpecificServicesProvidedTxt | Region Total ExpendituresRegionTotalExpendituresAmt |
|---|---|---|---|---|---|
| SOUTH AMERICA | 0 | 0 | PROGRAM SERVICES | CONFERENCE SUPPORT | $695,698 |
| EUROPE (INCLUDING ICELAND & GREENLAND) | 0 | 0 | PROGRAM SERVICES | CONFERENCE SUPPORT | $1,244,251 |
| CENTRAL AMERICA AND THE CARIBBEAN | 0 | 0 | GRANTMAKING | $8,145 | |
| EAST ASIA AND THE PACIFIC | 0 | 0 | GRANTMAKING | $22,930 | |
| EUROPE (INCLUDING ICELAND & GREENLAND) | 0 | 0 | GRANTMAKING | $20,525 | |
| MIDDLE EAST AND NORTH AFRICA | 0 | 0 | GRANTMAKING | $3,915 | |
| NORTH AMERICA | 0 | 0 | GRANTMAKING | $10,915 | |
| RUSSIA AND NEIGHBORING STATES | 0 | 0 | GRANTMAKING | $10,970 | |
| SOUTH ASIA | 0 | 0 | GRANTMAKING | $14,900 | |
| SOUTH AMERICA | 0 | 0 | GRANTMAKING | $21,050 | |
| SUB-SAHARAN AFRICA | 0 | 0 | GRANTMAKING | $100,540 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Offices | 0 | SubtotalOfficesCnt |
| Subtotal Employees | 0 | SubtotalEmployeesCnt |
| Continuation Total Office | 0 | ContinuationTotalOfficeCnt |
| Continuation Total Employee | 0 | ContinuationTotalEmployeeCnt |
| Total Office | 0 | TotalOfficeCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Subtotal Spent | $2,017,349 | SubtotalSpentAmt |
| Continuation Spent | $136,490 | ContinuationSpentAmt |
| Total Spent | $2,153,839 | TotalSpentAmt |
Foreign Individuals Grants ForeignIndividualsGrantsGrp (18 entries)
| Type Of AssistanceTypeOfAssistanceTxt | RegionRegionTxt | RecipientRecipientCnt | Cash GrantCashGrantAmt | Manner Of Cash DisbursementMannerOfCashDisbursementTxt |
|---|---|---|---|---|
| HIV R4P SCHOLARSHIP | CENTRAL AMERICA AND THE CARIBBEAN | 3 | $1,470 | WIRE TRANSFER |
| HIV R4P SCHOLARSHIP | EAST ASIA AND THE PACIFIC | 9 | $3,720 | WIRE TRANSFER |
| HIV R4P SCHOLARSHIP | EUROPE (INCLUDING ICELAND & GREENLAND) | 9 | $3,550 | WIRE TRANSFER |
| HIV R4P SCHOLARSHIP | MIDDLE EAST AND NORTH AFRICA | 3 | $1,200 | WIRE TRANSFER |
| HIV R4P SCHOLARSHIP | NORTH AMERICA | 7 | $2,590 | WIRE TRANSFER |
| HIV R4P SCHOLARSHIP | RUSSIA AND NEIGHBORING STATES | 5 | $1,610 | WIRE TRANSFER |
| HIV R4P SCHOLARSHIP | SOUTH ASIA | 11 | $4,480 | WIRE TRANSFER |
| HIV R4P SCHOLARSHIP | SOUTH AMERICA | 23 | $9,420 | WIRE TRANSFER |
| HIV R4P SCHOLARSHIP | SUB-SAHARAN AFRICA | 110 | $49,720 | WIRE TRANSFER |
| 2024 AID CONFERENCE | CENTRAL AMERICA AND THE CARIBBEAN | 12 | $6,675 | WIRE TRANSFER |
| 2024 AID CONFERENCE | EAST ASIA AND THE PACIFIC | 35 | $19,210 | WIRE TRANSFER |
| 2024 AID CONFERENCE | EUROPE (INCLUDING ICELAND & GREENLAND) | 32 | $16,975 | WIRE TRANSFER |
| 2024 AID CONFERENCE | MIDDLE EAST AND NORTH AFRICA | 5 | $2,715 | WIRE TRANSFER |
| 2024 AID CONFERENCE | NORTH AMERICA | 15 | $8,325 | WIRE TRANSFER |
| 2024 AID CONFERENCE | RUSSIA AND NEIGHBORING STATES | 17 | $9,360 | WIRE TRANSFER |
| 2024 AID CONFERENCE | SOUTH AMERICA | 19 | $10,420 | WIRE TRANSFER |
| 2024 AID CONFERENCE | SOUTH ASIA | 22 | $11,630 | WIRE TRANSFER |
| 2024 AID CONFERENCE | SUB-SAHARAN AFRICA | 94 | $50,820 | WIRE TRANSFER |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transfer To Foreign Corp | 0 | TransferToForeignCorpInd |
| Interest In Foreign Trust | 0 | InterestInForeignTrustInd |
| Foreign Corp Ownership | 0 | ForeignCorpOwnershipInd |
| Passive Foreign Investmest Co | 0 | PassiveForeignInvestmestCoInd |
| Foreign Partnership | 0 | ForeignPartnershipInd |
| Boycott Countries | 0 | BoycottCountriesInd |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART I, LINE 2: | THE 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. |
| PART III, COL (C): | USED TOTAL AMOUNT PER REGION AND AVERAGE SCHOLARSHIP AMOUNT |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (2 entries)
| Grant TypeGrantTypeTxt | RecipientRecipientCnt | Cash GrantCashGrantAmt |
|---|---|---|
| 2024 AID CONFERENCE | 22 | $13,990 |
| HIV R4P CONFERENCE | 35 | $18,120 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | THE 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (3 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| BIRGIT PONIATOWSKI | ||||||||||||||
| EXECUTIVE DIRECTOR | $0 | $280,877 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $280,877 | $0 | $0 |
| EMMANUEL FLAMAND | ||||||||||||||
| SECRETARY | $0 | $204,806 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $204,806 | $0 | $0 |
| CAROLE BEILEAU | ||||||||||||||
| TREASURER | $0 | $176,684 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $176,684 | $0 | $0 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | THE INTERNATIONAL AIDS SOCIETY BASED IN GENEVA, SWITZERLAND, IS THE SINGLE VOTING MEMBER OF IAS. |
| FORM 990, PART VI, SECTION A, LINE 7A | THE MEMBER SHALL HAVE THE POWER TO APPOINT AND REMOVE DIRECTORS OF THE GOVERNING BODY. |
| FORM 990, PART VI, SECTION A, LINE 7B | THE 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 OF ALL OR SUBSTANTIALLY ALL OF THE CORPORATION'S ASSETS. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE 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 12C | EACH 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 19 | THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE NOT TYPICALLY MADE AVAILABLE TO THE PUBLIC UNLESS UPON REQUEST. |
| FORM 990, PART IX, LINE 11G | CONSULTANT FEES: PROGRAM SERVICE EXPENSES 245,818. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 245,818. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | INTERNATIONAL AIDS SOCIETY | BusinessNameLine1Txt |
Foreign Address ForeignAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | AVENUE DE FRANCE 23 | AddressLine1Txt |
| City | GENEVA | CityNm |
| Country | SZ | CountryCd |
| Foreign Postal | CH-1202 | ForeignPostalCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Primary Activities | TO IMPROVE THE TREATMENT, CARE AND QUALITY OF LIFE FOR PEOPLE WITH HIV | PrimaryActivitiesTxt |
| Legal Domicile Foreign Country | SZ | LegalDomicileForeignCountryCd |
| Exempt Code Section | 501(C)(3) | ExemptCodeSectionTxt |
| Direct Controlling NA | N/A | DirectControllingNACd |
| Controlled Organization | 0 | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | Yes (1) | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (1) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp
Other Organization Name OtherOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | INTERNATIONAL AIDS SOCIETY | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transaction Type | E | TransactionTypeTxt |
| Involved | $9,417,053 | InvolvedAmt |
| Method Of Amount Determination | FMV | MethodOfAmountDeterminationTxt |
Comments