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Ratings & Metrics
Joint Costs
Foundation for AIDS Research (amfAR)'s rating was adjusted for Joint Costs. If you are a donor who considers direct mail, telemarketing, and other Joint Cost solicitations to be true charitable programs, the below efficiency ratios, which were not adjusted for joint costs, may better reflect your goals.
| Program % | Cost to Raise $100 |
|---|---|
| 80% | $17 |
Accounting rules allow charities to report some telemarketing, direct mail, and other solicitation costs as Program expenses. CharityWatch believes that most donors do not consider a charity's solicitation activities to be the Programs they are intending to support with their donations. We therefore adjust such expenses out of a charity's reported Program expense and add it to Fundraising expense prior to calculating its rating.
Financial Documents
| Entity | Document Type | Tax ID |
|---|---|---|
| The Foundation for AIDS Research | IRS Form 990 | 13-3163817 |
| The Foundation for AIDS Research | Audited Financial Statements | 13-3163817 |
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Entity: The Foundation for AIDS Research Document Type: IRS Form 990 Tax ID: 13-3163817 |
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Entity: The Foundation for AIDS Research Document Type: Audited Financial Statements Tax ID: 13-3163817 |
Governance & Transparency
CharityWatch evaluates certain criteria related to a charity's Governance and Transparency. Donors may want to consider a charity's willingness to be open and transparent with CharityWatch to be a good litmus test for determining its commitment to public accountability.
Top Salaries
| Name | Title | Compensation | |
|---|---|---|---|
| 1 | Kevin Frost | CEO | $585,579 |
| 2 | Bradley Jensen | CFO | $301,637 |
| 3 | John F. Logan | VP/General Counsel | $257,592 |
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1 Name: Kevin Frost Title: CEO Compensation: $585,579 |
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2 Name: Bradley Jensen Title: CFO Compensation: $301,637 |
|
3 Name: John F. Logan Title: VP/General Counsel Compensation: $257,592 |
Analysts' Notes
CharityWatch Analysts perform an in-depth analysis of charities' audited financial statements and IRS tax filings, and often review other documents such as state filings, annual reports, and fundraising contracts during their evaluations. Below are select notes that CharityWatch believes may be of interest to donors.
| According to the Foundation for AIDS Research (amfAR) audit of September 30, 2016 (Note 2, Donated Goods and Services), amfAR reports receiving in fiscal 2016 in-kind donated services on which it placed a value of $286,412. [Note: CharityWatch generally excludes the value of in-kind (non-cash) donations of goods and services from its calculations of Program % and Cost to Raise $100. More information on how grades are calculated and the treatment of in-kind donations can be found on the Our Process page.] |