2023-10-06T08:51:11-05:00 2022-12-31 410746749 CLIFTONLARSONALLEN LLP 420 SOUTH ORANGE AVENUE SUITE 900 ORLANDO FL 32801 990 2022-01-01 592678740 AH OF MONROE COUNTY AHOF 3052966196 1434 KENNEDY DRIVE KEY WEST FL 33040 E SCOTT PRIDGEN EXECUTIVE DIRECTOR 3052966196 2023-10-05 1 E SCOTT PRIDGEN 999009999 0 TINA HENTON P00630282 4078021200 2023-10-04 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z AIDS HELP E SCOTT PRIDGEN 1434 KENNEDY DRIVE KEY WEST FL 33040 7914644 0 X WWW.AHMONROE.ORG X 1986 FL PROVIDES CLIENT SERVICES SUCH AS HEALTH CARE, HOUSING, NUTRITION, TRANSPORTATION AND COUNSELING. 14 14 28 45 0 0 2668535 6375931 1571163 1458199 -5105 59163 4627 -115479 4239220 7777814 1130418 1224408 0 0 1632569 1817396 0 0 12494 1746659 1546730 4509646 4588534 -270426 3189280 12779463 15695054 10462683 10234359 2316780 5460695 X TO ESTABLISH AND MAINTAIN IN MONROE COUNTY, FLORIDA, A CORPORATION THAT WILL PROVIDE CASE MANAGED HEALTHCARE, FOOD PROGRAMS, COUNSELING, HOUSING, CLINICAL, AND OTHER SUPPORTIVE AND VOLUNTEER SERVICES;(CONTINUED ON SCHEDULE O)INCREASE AFFORDABLE HOUSING BY ACQUIRING, DEVELOPING, AND MAINTAINING LOW INCOME HOUSING FOR PERSONS IN NEED; AND CONDUCTING HEALTH EDUCATION AND LINKAGE TO CARE. 0 0 2501580 1224408 93785 CLIENT ASSISTANCE: SERVED 313 UNIQUE CLIENTS IN MONROE COUNTY, FLORIDA INCLUDING 48 INTAKES DURING THE 12 MONTH PERIOD. 5 MEDICAL CASE MANAGERS AND 2 INTENSIVE CASE MANAGERS HAD 6,403 CONTACTS WITH CLIENTS DURING THE 12 MONTH PERIOD. CORE SERVICES PROVIDED THROUGH CONTRACT FUNDING AND FUNDRAISING WERE AMBULATORY OUTPATIENT/PHYSICIAN SERVICES - 64 CLIENTS SERVED; DENTAL CARE - 100 CLIENTS SERVED; HEALTH INSURANCE PREMIUMS COPAYS AND DEDUCTIBLE - 104 CLIENTS SERVED; MENTAL HEALTH THERAPY - 19 CLIENTS SERVED - MEDICAL NUTRITIONAL THERAPY - 22 CLIENTS SERVED; AND MEDICAL CASE MANAGEMENT - 313 CLIENTS SERVED.(CONTINUED ON SCHEDULE O)SUPPORTIVE SERVICES PROVIDED INCLUDED HOUSING ASSISTANCE - 85 CLIENTS SERVED; NUTRITIONAL ASSISTANCE 190 CLIENTS SERVED; MEDICAL TRANSPORTATION - 41 CLIENTS SERVED; EMERGENCY ASSISTANCE - 63 CLIENTS SERVED. DURING THE YEAR 100% OF THE INDIVIDUALS NEWLY DIAGNOSED WITH HIV WERE LINKED TO CLINICAL CARE. 1299370 1364414 LOW INCOME HOUSING: PROVIDED 19 UNITS OF HOUSING FOR EXTREMELY LOW-INCOME, DISABLED INDIVIDUALS INCLUDING 14 UNITS DEDICATED TO HIV POSITIVE HOMELESS INDIVIDUALS. AN ADDITIONAL 21 UNITS ARE OWNED BY AFFILIATED CORPORATIONS THAT ARE SUBSIDIZED BY A PROJECT RENTAL ASSISTANCE CONTRACT WITH HUD. THESE UNITS ARE PROVIDED ADMINISTRATIVE SERVICES BY THE AGENCY. POINCIANA ROYALE ASSOCIATES & MARTY'S PLACE, HAD 97 UNITS OF LOW INCOME HOUSING WITH PRIORITY GIVEN TO PERSONS DISABLED WITH AIDS. PROGRAM SERVICE REVENUE IS PRIMARILY FROM GOVERNMENT ASSISTANCE TO ALLOW LOW INCOME INDIVIDUALS TO LIVE IN SAFE AND AFFORDABLE HOUSING. THIS PARTNERSHIP IS 100% CONTROLLED BY THE ORGANIZATION THROUGH DISREGARDED ENTITIES AND THE RESULTS OF ITS OPERATIONS ARE INCLUDED IN THE REVENUES, EXPENSES, ASSETS AND LIABILITIES REPORTED ON THIS FORM 990. EDUCATION AND OUTREACH: PROVIDE HIV/AIDS COUNSELING, TESTING, AND OUTREACH TO MONROE COUNTY RESIDENTS AND TOURISTS. PROVIDE HIV AND SUBSTANCE ABUSE PREVENTION SERVICES TO AT RISK RACIAL/ETHNICAL MINORITY POPULATIONS. PROVIDE EDUCATION AND OUTREACH SERVICE TO MSM (MEN WHO HAVE SEX WITH MEN). PROVIDED 130 RAPID RESULT HIV TESTS THAT WERE ANONYMOUS AND CONFIDENTIAL AT 2 REGULAR LOCATIONS AND AT MULTIPLE OUTREACH EVENTS THROUGHOUT THE PERIOD. 100% OF NEW HIV POSITIVE INDIVIDUALS IDENTIFIED WERE COUNSELED AND REFERRED TO MEDICAL CASE MANAGEMENT FOR CARE. PARTICIPATED IN 12 NATIONAL AND LOCAL HIV/AIDS AWARENESS DAYS. WITH A TOTAL 111,240 CONDOMS DISTRIBUTED. 3800950 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 0 1 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 1 109 0 1 28 1 0 0 0 0 0 0 0 0 0 0 0 0 X 14 14 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 FL X MARK TISCHLER 3052966196 1434 KENNEDY DRIVE KEY WEST FL 33040 REBECCA BALCER PRESIDENT 2.00 0.10 X X 0 0 0 LAURIE MCCHESNEY VICE PRESIDENT 2.00 0.10 X X 0 0 0 NEIL CHAMBERLAIN TREASURER 2.00 0.10 X X 0 0 0 GREG OROPEZA SECRETARY 2.00 0.10 X X 0 0 0 CHRISTOPHER ELWELL DIRECTOR 2.00 0.10 X 0 0 0 MARCUS VARNER DIRECTOR 2.00 0.10 X 0 0 0 JOHN SPOTTSWOODIII DIRECTOR 2.00 0.10 X 0 0 0 DONNA FELDMAN DIRECTOR 2.00 0.10 X 0 0 0 DAVID CAMPBELL-O'DELL DIRECTOR 2.00 0.10 X 0 0 0 DAWN THORNBURGH DIRECTOR 2.00 0.10 X 0 0 0 JENNIFER HUGHES DIRECTOR 2.00 0.10 X 0 0 0 JUAN BENITEZ DIRECTOR 2.00 0.10 X 0 0 0 JACQUELINE LUTHA DIRECTOR 2.00 0.10 X 0 0 0 STAN KAUFMAN DIRECTOR 2.00 0.10 X 0 0 0 SCOTT PRIDGEN DIRECTOR 35.00 5.00 X 173779 0 13574 ESNEIDER GOMEZ DEPUTY DIRECTOR 35.00 5.00 X 122598 0 12031 MARK TISCHLER DIRECTOR OF FINANCE 35.00 5.00 X 101681 0 18919 398058 0 44524 3 0 1 0 0 402372 1996779 3976780 3092 6375931 LOW INCOME & DISABLED 531110 1006673 1006673 DEVELOPMENT & MANAGEME 531310 451526 451526 1458199 37834 37834 21329 0 21329 21329 21329 18038 402372 136830 -118792 -118792 MISCELLANEOUS INCOME 900099 3313 3313 3313 7777814 1458199 0 -56316 1224408 1224408 442580 221290 221290 1089440 782322 307118 27726 18262 9464 151090 114857 36233 106560 69332 37228 10744 10744 62307 43896 18411 2432 2432 34033 23630 10403 51941 50869 1072 44388 30518 13870 121235 83356 37879 372847 359920 12927 20127 10989 9138 3841 2646 1195 21921 17268 4653 489386 468273 21113 186032 158161 27871 COMMUNITY EVENTS 12494 12494 DUES AND SUBSCRIPTIONS 10959 8398 2561 LICENSES AND FEES 4278 4278 EDUCATION AND TRAINING 2504 2504 95261 95029 232 4588534 3800950 775090 12494 45333 477845 1742771 4524023 43283 5575 185009 265956 29927 31717 14511 23074 96748 127553 15883635 5861365 10404499 10022270 187751 188414 29631 28627 12779463 15695054 226594 226918 4433811 4881163 5778945 5095686 23333 30592 10462683 10234359 X 2089721 5242656 227059 218039 2316780 5460695 12779463 15695054 3189280 -45425 60 0 X 0 1 X 1 1 1 X 2899717 2479612 2897431 2668535 6375931 17321226 2899717 2479612 2897431 2668535 6375931 17321226 2521331 14799895 7215 17825 8955 11395 37834 83224 9533 18997 13793 4627 3313 50263 17454713 6752873 0.84790 0.97190 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS INCOME - 2018 AMOUNT: $ 9,533. 2019 AMOUNT: $ 18,997. 2020 AMOUNT: $ 13,793. 2021 AMOUNT: $ 4,627. 2022 AMOUNT: $ 3,313. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 187751 3095 2432 188414 164044 25831 2124 187751 149451 16596 2003 164044 124968 26377 1894 149451 138183 -7415 5800 124968 1.00000 0 0 394830 394830 12936840 4118920 8817920 1333036 638359 694677 1218929 1104086 114843 10022270 SECURITY DEPOSITS 30592 30592 X PART V, LINE 4: THE PURPOSE OF THIS ENDOWMENT IS TO PROVIDE LONG TERM FUNDING FOR THE PREVENTION OF HIV AND FOR THE CARE OF THOSE INFECTED WITH HIV. IT IS THE INTENTION THAT THE FUND WILL PROVIDE LONG TERM SECURITY FOR AIDS HELP. AS A GENERAL RULE, ONLY INTEREST AND 10% OF THE PRINCIPAL MAY BE DISTRIBUTED ANNUALLY. SINCE ITS INCEPTION IN NOVEMBER 2003, THERE HAVE BEEN NO DISTRIBUTIONS. PART X, LINE 2: THE ORGANIZATION FOLLOWS GUIDANCE IN THE INCOME TAX STANDARD REGARDING THE RECOGNITION OF UNCERTAIN TAX POSITIONS. THIS GUIDANCE PRESCRIBES RECOGNITION THRESHOLD PRINCIPLES FOR THE FINANCIAL STATEMENT RECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN THAT ARE NOT CERTAIN TO BE REALIZED. THE ORGANIZATION IS NOT AWARE OF ANY UNCERTAIN TAX POSITIONS. TASTE OF KEY WEST 97867 97867 2263 71802 CORONATION 322543 304505 18038 18038 10900 33827 420410 402372 18038 2263 18038 10900 105629 136830 -118792 1 FOOD BANK/HOME DELIVERED MEALS 237 68424 CASH VALUE FOOD/HOME DELIVERED MEALS MEDICAL ASSISTANCE 208 214699 N/A N/A HOUSING ASSISTANCE 91 820988 N/A N/A OTHER MISCELLANEOUS ASSISTANCE 87 90497 N/A N/A DISASTER RELIEF HURRICANE IAN 15 29800 N/A N/A PART I, LINE 2: AIDS HELP PROVIDES ASSISTANCE TO INDIVIDUALS IN MONROE COUNTY WHO ARE INFECTED WITH HIV DISEASE. ELIGIBILITY FOR SERVICES IS DETERMINED BY MEDICAL CASE MANAGERS BASED ON A PHYSICIAN'S DIAGNOSIS AND DOCUMENTATON OF THE CLIENT'S FINANCIAL RESOURCES. THE ORGANIZATION'S ACCOUNTING SYSTEM HELPS MONITOR CLIENT ELIGIBILITY FOR SERVICES AND PAYMENTS TO PROVIDERS ARE RECORDED WITH A UNIQUE CLIENT IDENTIFICATION CODE WHICH CONFIRMS THE CLIENT'S INCOME AND DIAGNOSIS QUALIFY THE INDIVIDUAL FOR ASSISTANCE. IN ADDITION TO GOVERNMENT GRANTS THAT FUND THESE CLIENT ASSISTANCE PAYMENTS. AIDS HELP ALSO RECEIVED FUNDING FROM FOUNDATIONS, CORPORATIONS, INDIVIDUALS AND SPECIAL EVENTS. WHERE DONOR RESTRICTIONS ON FUNDS FROM THESE NON-GOVERNMENT SOURCES EXIST, THE SAME ACCOUNTING SYSTEM CODES ARE USED TO TRACK USE OF RESTRICTED FUNDS. REPORTS FROM THE ACCOUNTING SYSTEM ARE USED TO DETERMINE THE NUMBER OF CLIENTS SERVED BY SERVICE TYPE IN PART III. FOR GOVERNMENT GRANTS, MONTHLY INVOICES ARE PREPARED TO REQUEST COST REIMBURSEMENT OF CLIENT ASSISTANCE PAYMENTS MADE. THESE INVOICES ARE MONITORED BY LOCAL CONTRACT MANAGERS AND STATE AGENCIES. NON-GOVERNMENT CLIENT ASSISTANCE SPENDING IS REPORTED AT LEAST ANNUALLY BUT OFTEN ON QUARTERLY BASIS TO FUNDING SOURCES. AN INDEPENDENT CPA FIRM IS ENGAGED ANNUALLY TO AUDIT THE FINANCIAL STATEMENTS AND TO PREPARE A SINGLE AUDIT REPORT OF COMPLIANCE WITH GOVERNMENT GRANTS. THE BOARD OF DIRECTORS MONITORS SPENDING ON CLIENT ASSISTANCE AND NUMBER OF CLIENTS SERVED ON A MONTHLY BASIS AS WELL AS VARIANCE FROM BUDGETED SPENDING LEVELS. STAFF MONITOR CLIENT ASSISTANCE NEEDS THROUGH A REVIEW OF ENCUMBRANCE ACCOUNTING REPORTS AND FORECAST IS REQUIRED TO MANAGE FUNDS AVAILABLE FROM MULTIPLE SOURCES FOR THE SAME SERVICE. X X 0 0 0 0 0 0 0 0 0 SCOTT PRIDGEN DIRECTOR 166000 0 0 0 7779 0 5224 0 8350 0 187353 0 0 0 FORM 990, PART VI, SECTION A, LINE 1A EXECUTIVE COMMITTEE IS COMPRISED OF THE OFFICERS OF THE BOARD AND A ROTATING LIST OF NO MORE THAN FOUR DIRECTORS, THIS COMMITTEE SHALL ADVISE THE BOARD AND SHALL BE EMPOWERED TO ACT FOR THE BOARD WITHIN SUCH LIMITS AS THE BOARD EXPLICITLY SHALL RESOLVE. IN THE EVENT THAT A QUORUM IS NOT ATTAINED FOR AN EXECUTIVE COMMITTEE MEETING AND, FURTHER, THAT A QUORUM WOULD BE ATTAINED BY THE PRESENCE OF ONE ADDITIONAL DIRECTOR, THE RANKING OFFICER PRESENT MAY DESIGNATE ANY DIRECTOR A TEMPORARY MEMBER OF THE EXECUTIVE COMMITTEE TO BE PRESENT AT AND TO PARTICIPATE IN THE ONE PARTICULAR MEETING AS A VOTING ALTERNATE FOR AN ABSENT OFFICER OR DIRECTOR, THEREBY ESTABLISHING QUORUM FOR THE MEETING IN QUESTION. TO DEFINE THE TERM "RANKING" ABOVE, THE PRESIDENT IS THE RANKING OFFICER, FOLLOWED BY THE VICE-PRESIDENT, FOLLOWED BY THE SECRETARY, FOLLOWED BY THE TREASURER; AND IN THE EVENT THAT MORE THAN ONE DIRECTOR SERVES AS A VICE-PRESIDENT, THE BOARD SHALL RANK VICE-PRESIDENTS, THE SENIOR OF WHICH SHALL BE CALLED THE EXECUTIVE VICE-PRESIDENT. THE COMMITTEE SHALL EVALUATE THE CORPORATION'S SALARY AND BENEFITS PROGRAM, AS WELL AS THE MORALE AND EFFECTIVENESS OF THE CORPORATION STAFF, AND IT SHALL RECOMMEND POLICIES, PROCEDURES, AND ACTIONS PERTAINING THERETO. FORM 990, PART VI, SECTION B, LINE 11B A COMPLETE COPY OF THE 990 IS PRESENTED TO THE ENTIRE BOARD FOR REVIEW BEFORE IT IS FILED. FORM 990, PART VI, SECTION B, LINE 12C NO OFFICER, BOARD MEMBER, EMPLOYEE OR AGENT OF AIDS HELP, INC. SHALL PARTICIPATE IN THE SELECTION, AWARD, OR ADMINISTRATION OF A PURCHASE OR CONTRACT WITH A VENDOR WHERE, TO HIS OR HER KNOWLEDGE, ANY OF THE FOLLOWING HAS A FINANCIAL INTEREST IN THAT PURCHASE OR CONTRACT: THE OFFICER, BOARD MEMBER, EMPLOYEE OR AGENT; ANY MEMBER OF THE IMMEDIATE FAMILY OF THE OFFICER, BOARD MEMBER, EMPLOYEE OR AGENT; ANY PARTNER OF THE OFFICER, BOARD MEMBER, EMPLOYEE OR AGENT; ANY ORGANIZATION IN WHICH ANY OF THE ABOVE IS AN OFFICER, DIRECTOR OR EMPLOYEE; A PERSON OR ORGANIZATION WITH WHOM ANY OF THE ABOVE IS NEGOTIATING OR HAS AN ARRANGEMENT CONCERNING PROSPECTIVE EMPLOYMENT. IN THE EVENT AN EMPLOYEE OR AGENT OF AIDS HELP, INC. ACTS IN CONFLICT WITH THIS POLICY AND PROCEDURE, THE EMPLOYEE'S OR AGENT'S EMPLOYMENT RELATIONSHIP WITH AIDS HELP, INC. SHALL BE REVIEWED BY THE EXECUTIVE DIRECTOR, WHO SHALL DETERMINE IF THE CIRCUMSTANCES WARRANT DISCIPLINARY ACTION, UP TO AND INCLUDING TERMINATION OF EMPLOYMENT, IN ACCORDANCE WITH AGENCY PERSONNEL POLICIES. IN THE EVENT AN OFFICER OR BOARD MEMBER OF AIDS HELP, INC. ACTS IN CONFLICT WITH THIS POLICY, THE OFFICER'S OR BOARD MEMBER'S RELATIONSHIP WITH AIDS HELP, INC. SHALL BE REVIEWED BY THE PRESIDENT OF THE BOARD OF DIRECTORS, WHO SHALL DETERMINE IF THE CIRCUMSTANCES WARRANT FURTHER ACTION, UP TO AND INCLUDING TERMINATION OF THE RELATIONSHIP BETWEEN THE OFFICER OR BOARD MEMBER AND AIDS HELP, INC. IF SUCH TERMINATION IS DEEMED APPROPRIATE, THE PRESIDENT SHALL MAKE SUCH RECOMMENDATION AT A PROPERLY-CONVENED MEETING OF THE BOARD OF DIRECTORS. A VOTE, CONDUCTED IN ACCORDANCE WITH CORPORATE BY-LAWS, SHALL BE CONDUCTED TO RESOLVE THE MATTER. FORM 990, PART VI, SECTION B, LINE 15A THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS MAY NEGOTIATE A CONTRACT WITH THE EXECUTIVE DIRECTOR. THE NEGOTIATIONS CONSIDER COMPARABLE PAY DATA FOR SIMILAR POSITIONS IN MONROE COUNTY AND KEY WEST. THE NEGOTIATIONS ARE DOCUMENTED IN THE MINUTES OF THE EXECUTIVE COMMITTEE. THE TERMS OF THE CONTRACT INCLUDE COMPENSATIONS, TIME OFF, BENEFITS, AND INCENTIVE PAY. A VOTE BY THE FULL BOARD OF DIRECTORS IS REQUIRED TO APPROVE THE CONTRACT. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST. POINCIANA ROYALE LLC 1434 KENNEDY DRIVE KEY WEST FL 33040 383777739 LOW INCOME HOUSING FL 34 2476531 AH OF MONROE COUNTY AH HOUSING SERVICES LLC 1434 KENNEDY DRIVE KEY WEST FL 33040 383777737 LOW INCOME HOUSING FL 252230 539111 AH OF MONROE COUNTY MARTY'S PLACE LLC 1434 KENNEDY DRIVE KEY WEST FL 33040 834619331 LOW INCOME HOUSING FL 0 0 AH OF MONROE COUNTY 1213 WILLIAM STREET CORPORATION 1434 KENNEDY DRIVE KEY WEST FL 33040 311501900 LOW INCOME HOUSING FL 501(C)(3) LINE 7 AH OF MONROE COUNTY 1 AHI HOUSING INC 1434 KENNEDY DRIVE KEY WEST FL 33040 650653670 LOW INCOME HOUSING FL 501(C)(3) LINE 7 AH OF MONROE COUNTY 1 AHI REAL ESTATE PROPERTIES INC 1434 KENNEDY DRIVE KEY WEST FL 33040 650363080 LOW INCOME HOUSING FL 501(C)(3) LINE 7 AH OF MONROE COUNTY 1 POINCIANA ROYALE ASSOCIATESLTD 1434 KENNEDY DRIVE KEY WEST FL 33040 262037093 LOW INCOME HOUSING FL POINCIANA ROYALE LLC RELATED 1062158 8562868 0 1 1.00000 MARTY'S PLACE ASSOCIATES LTD 1434 KENNEDY DRIVE KEY WEST FL 33040 825136687 LOW INCOME HOUSING FL MARTY'S PLACE LLC RELATED 71 1326 0 1 0.00010 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 1 1 0 0