2024-07-22T09:04:39-05:00 2023-12-31 954653786 GROUND CONTROL BUSINESS MANAGEMENT 2049 CENTURY PK E 1400 LOS ANGELES CA 90067 990 2023-01-01 954349614 THE ELIZABETH TAYLOR AIDS FOUNDATION C/O GCBM ELIZ 3103156200 2049 CENTURY PK E 1400 LOS ANGELES CA 90067 BARBARA BERKOWITZ PRESIDENT 3103156200 2024-07-18 1 BARBARA BERKOWITZ 999009999 0 VERA SINGARTIYSKA P01874330 3103156200 2024-07-18 2 AAL1 IAL1 2023 2023-04-26 12:10:37Z BARBARA BERKOWITZ 2049 CENTURY PK E 1400 LOS ANGELES CA 90067 2536652 0 X WWW.ELIZABETHTAYLORAIDSFOUNDATION.ORG X 1991 CA TO PROVIDE GRANTS TO EXISTING ORGANIZATIONS FOR DOMESTIC AND INTERNATIONAL PROGRAMS THAT OFFER DIRECT CARE SERVICES TO PEOPLE LIVING WITH HIV AND AIDS. 1 1 5 0 0 0 5947791 1889634 0 0 14153 65717 189467 581301 6151411 2536652 1806515 1073625 0 0 680548 788143 0 0 1014398 1886585 2203333 4373648 4065101 1777763 -1528449 2901279 1502678 48790 69765 2852489 1432913 X ETAF WAS ESTABLISHED BY ELIZABETH TAYLOR IN 1991 TO PROVIDE GRANTS TO EXISTING ORGANIZATIONS FOR DOMESTIC AND INTERNATIONAL PROGRAMS THAT OFFER DIRECT CARE SERVICES TO PEOPLE LIVING WITH HIV AND AIDS. SINCE ITS INCEPTION, ETAF HAS CONCENTRATED ON SUPPORTING MARGINALIZED COMMUNITIES AND HAS EXPANDED TO ALSO FUND INNOVATIVE HIV EDUCATION AND ADVOCACY PROGRAMS. 0 0 2662799 1073625 647018 ETAF SUPPORTS ORGANIZATIONS DELIVERING DIRECT CARE AND SERVICES TO PEOPLE LIVING WITH HIV AND AIDS, OFTEN TO THE MOST MARGINALIZED POPULATIONS IN NEED.ETAF PROVIDES FUNDING FOR HIV PREVENTION EDUCATION PROGRAMS THROUGHOUT THE WORLD.ETAF SUPPORTS PROGRAMS THAT CONTINUE ELIZABETH TAYLOR'S LEGACY OF ADVOCACY TO ADVANCE FUNDING FOR HIV AND AIDS POLICIES.ETAF SUPPORTS EXISTING ORGANIZATIONS THAT CREATE NEW AND INNOVATIVE PROGRAMS AND TECHNIQUES THAT HELP SPREAD AWARENESS OF HIV PREVENTION AND TREATMENT TO TARGETED COMMUNITIES.TO DATE ETAF HAS GRANTED TO MORE THAN 675 ORGANIZATIONS IN 44 COUNTRIES AND 42 STATES IN THE U.S. 2662799 1 1 0 0 0 0 0 0 0 0 1 1 0 0 1 0 1 0 0 0 0 1 0 0 0 0 0 1 1 1 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 1 15 0 1 5 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 1 1 0 0 0 0 0 0 0 1 1 0 0 1 0 0 0 0 0 0 CA X X GROUND CONTROL BUSINESS MANAGEMENT 3103156200 2049 CENTURY PK E 1400 LOS ANGELES CA 90067 X BARBARA BERKOWITZ DIRECTOR, PRESIDENT 10.00 X X 0 0 0 TIMOTHY MENDELSON DIRECTOR, VICE PRESIDENT 10.00 X X 0 0 0 QUINN TIVEY DIRECTOR, VICE PRESIDENT 10.00 X X 0 0 0 CHRIS BUCCI CFO & SECRETARY 1.00 X 0 0 0 CATHERINE BROWN MANAGING DIRECTOR 40.00 X 299113 0 42617 JOHN SCOTT DIRECTOR 40.00 X 132000 0 28229 431113 0 70846 2 0 1 0 0 1889634 1889634 65717 65717 581301 581301 2536652 647018 0 0 628625 628625 35000 35000 410000 410000 431113 172445 86223 172445 227467 90987 45493 90987 19757 7903 3951 7903 66176 26470 13236 26470 43630 17452 8726 17452 50606 50606 16132 16132 20865 20865 34200 2235 29730 2235 13777 13777 11028 11028 30 30 12139 12139 GRANT EXPENSES 1270655 1270655 FUNDRAISING EXPENSES 695879 695879 STRATEGIC PLANNING 21721 21721 WEBSITE 17068 17068 39233 1027 37179 1027 4065101 2662799 387904 1014398 2812100 1325261 8354 8354 528 528 13850 12729 1151 1121 23346 26614 85000 55800 55800 2901279 1502678 0 576 34432 49432 14358 19757 48790 69765 X 0 0 0 0 2852489 1432913 2852489 1432913 2901279 1502678 X -1528449 3267 20606 85000 X 0 1 X 1 0 X 3794611 3378944 1457534 5947791 1889634 16468514 3794611 3378944 1457534 5947791 1889634 16468514 10963566 5504948 621551 516630 453526 203621 647018 2442346 18910860 0.29110 0.27020 X PART II, LINE 17A THE ELIZABETH TAYLOR AIDS FOUNDATION (THE ORGANIZATION") QUALIFIES AS A PUBLICLY SUPPORTED ORGANIZATION BECAUSE IT MEETS THE 10% FACTS AND CIRCUMSTANCES TEST SET FORTH IN TREASURY REGULATION SECTION 1.170A-9(F)(3). AN ORGANIZATION THAT FAILS TO MEET THE 33 1/3% PUBLIC SUPPORT TEST IS NONETHELESS PUBLICLY SUPPORTED IF IT (1) NORMALLY RECEIVES A SUBSTANTIAL PART OF ITS SUPPORT FROM GOVERNMENTAL UNITS, FROM CONTRIBUTIONS FROM THE GENERAL PUBLIC, OR FROM A COMBINATION OF THESE SOURCES; (2) IS ORGANIZED AND OPERATED SO AS TO ATTRACT NEW AND ADDITIONAL PUBLIC OR GOVERNMENTAL SUPPORT ON A CONTINUOUS BASIS; AND (3) IT IS IN THE NATURE OF A PUBLICLY SUPPORTED ORGANIZATION, TAKING INTO CONSIDERATION CERTAIN FACTS AND CIRCUMSTANCES. AMONG THE FACTORS TO BE CONSIDERED ARE WHETHER THE ORGANIZATION HAS A GOVERNING BODY THAT IS REPRESENTATIVE OF THE BROAD INTERESTS OF THE PUBLIC, THE PERCENTAGE OF THE ORGANIZATION'S PUBLIC SUPPORT ABOVE THE 10% THRESHOLD, THE SOURCES OF THE ORGANIZATION'S SUPPORT AND THE AVAILABILITY OF THE ORGANIZATION'S FACILITIES OR SERVICES TO THE GENERAL PUBLIC. 1. SUBSTANTIAL SUPPORT FROM THE GENERAL PUBLIC: THE ORGANIZATION'S LEVEL OF PUBLIC SUPPORT IS VERY CLOSE TO THE 1/3 STANDARD. IN 2022, IT ATTRACTED 27.02% PUBLIC SUPPORT, AND IN 2023, IT ATTRACTED 29.11% PUBLIC SUPPORT. IN PRIOR YEARS, IT MET THE 1/3 PUBLIC SUPPORT TEST. IN ADDITION, THE ORGANIZATION IS SUPPORTED BY A BROAD SWATH OF THE GENERAL PUBLIC. IT RECEIVED DONATIONS FROM MORE THAN 230 INDIVIDUAL DONORS IN 2023, AND IT RECEIVED $480K FUNDING FROM OTHER PUBLICLY SUPPORTED CHARITIES. 2. ATTRACTION OF PUBLIC SUPPORT: THE ORGANIZATION MAINTAINS A CONTINUOUS AND BONA FIDE PROGRAM FOR SOLICITATION OF FUNDS FROM THE GENERAL PUBLIC. THE ORGANIZATION MAINTAINS A WEBSITE DONATION PORTAL, AND IT HOSTS THE ANNUAL ELIZABETH TAYLOR BALL TO END AIDS WHICH IS ITS LARGEST SINGLE FUND-RAISING ACTIVITY. THE ORGANIZATION HAS A FULL-TIME SENIOR FUNDRAISING MANAGER AND A FULL-TIME DIRECTOR WHO LEAD THE ORGANIZATION'S DEVELOPMENT ACTIVITIES. IN ADDITION, APPROXIMATELY 25% OF THE EXECUTIVE DIRECTOR'S PROFESSIONAL TIME IS SPENT SETTING STRATEGY FOR FUNDRAISING OR ACTIVELY FUNDRAISING. 3. COMMUNITY BOARD: THE ORGANIZATION HAS A GOVERNING BODY THAT REPRESENTS THE BROAD INTERESTS OF THE PUBLIC RATHER THAN THE PERSONAL OR PRIVATE INTERESTS OF A LIMITED NUMBER OF DONORS (OR PERSONS RELATED TO ITS DONORS). THE ORGANIZATION ALSO HAS 4 ADVISORY VOLUNTEER BOARDS THAT PROVIDE INPUT AND FEEDBACK INTO THE GOVERNING BODY REGARDING BOTH PROGRAM AND FUNDRAISING ACTIVITIES. THEY ARE ALSO ACTIVELY ENGAGED IN SETTING THE STRATEGIC PLAN. THE EXECUTIVE ADVISORY BOARD LARGELY CONSISTS OF HIGH-LEVEL CORPORATE EXECUTIVES WHO ACTIVELY FUNDRAISE AND ADVISE ON OVERALL STRATEGIC DIRECTION. THE ADVISORY BOARD CONSISTS OF EXPERTS FROM VARIOUS FIELDS AND COMMUNITIES AFFECTED BY HIV/AIDS, INCLUDING THE MEDICAL PROFESSION, TRANSGENDER COMMUNITY, GAY AND LESBIAN COMMUNITY AND OTHERS WITH PUBLIC HEALTH EXPERTISE. AND FINALLY, OUR COUNCIL OF JUSTICE LEADERS CONSISTS OF 12 PEOPLE LIVING WITH HIV AND WHO HAVE BEEN CRIMINALIZED DUE TO THEIR HIV. THIS COUNCIL ADVISES US ON OUR COUNCIL OF JUSTICE LEADERS. 4. AVAILABILITY OF PUBLIC FACILITIES OR SERVICES: THE ORGANIZATION PRESENTS EDUCATIONAL PROGRAMMING THROUGHOUT THE YEAR, INCLUDING EXPERT PANEL PRESENTATIONS ON BOTH HIV CRIMINALIZATION AND HIV AND AGING. IN ADDITION, IT HAS HELD MULTIPLE CONFERENCE SESSIONS AT MAJOR CONFERENCES BOTH NATIONALLY AND INTERNATIONALLY EACH YEAR. IT ALSO PUTS ON PROGRAMS TO EDUCATE THE PUBLIC, INCLUDING A MAJOR PUBLIC EDUCATION CAMPAIGN IN 2023. "STUCK IN THE 80'S WAS CARRIED OUT IN MULTIPLE STATES TO EDUCATE THE PUBLIC ABOUT OUTDATED LAWS RELATED TO HIV DISCRIMINATION AND CRIMINALIZATION. EACH YEAR IN LATE FEBRUARY/EARLY MARCH, THE ORGANIZATION LAUNCHES A MAJOR PUBLIC AWARENESS CAMPAIGN AROUND HIV IS NOT A CRIME AWARENESS DAY. ON THE BASIS OF THE FOREGOING, THE ORGANIZATION SHOULD BE RECOGNIZED AS PUBLICLY SUPPORTED FOR HAVING MET THE 10% FACTS AND CIRCUMSTANCES TEST SET FORTH IN TREASURY REGULATION SECTION 1.170A-9(F)(3). RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1176 55 1121 12674 12674 0 1121 85000 F 85000 ACCRUED PENSION CONTRIBUTION 19757 19757 5207370 17908 20606 3269507 3308021 1899349 637303 637303 2536652 4641721 659123 659123 3982598 82503 82503 4065101 PART XI, LINE 2D - OTHER ADJUSTMENTS: CONTRIBUTIONS RECEIVABLE 12/31/23 ($2,688,206) 2,693,070. ROYALTIES RECEIVABLE 12/31/23 ($581,301) 576,437. PART XI, LINE 4B - OTHER ADJUSTMENTS: CONTRIBUTIONS RECEIVABLE 12/31/22 ($55,000) 55,000. ROYALTIES RECEIVABLE 12/31/22 ($581,301) 581,301. OTHER INCOME 1,002. PART XII, LINE 2D - OTHER ADJUSTMENTS: ACCRUED EXPENSES 12/31/23 ($143,180) 143,180. ACCRUED PAYROLL 12/31/23 ($30,617) 30,617. GRANTS PAYABLE 12/31/23 ($472,500) 472,500. LOSS ON DISPOSAL OF ASSETS 12,826. PART XII, LINE 4B - OTHER ADJUSTMENTS: ACCRUED PAYROLL 12/31/22 ($25,482) 25,482. ACCRUED EXPENSES 12/31/22 ($52,270) 52,270. TRAVEL EXPENSE DIFFERENCE 405. 2022 BOOK-TAX DEPRECIATION DIFFERENCE 4,316. 2023 BOOK-TAX DEPRECIATION DIFFERENCE 30. 0 0 0 0 0 0 0 0 0 0 SUB-SAHARAN AFRICA - MALAWI THESE FUNDS ARE RESTRICTED TO THE ELIZABETH TAYLOR MOBILE CLINICS IN MALAWI 310000 CHECK 0 SOUTH AFRICA THESE FUNDS ARE RESTRICTED TO THE FUNDING OF THE SOUTH AFRICAN INITIATIVE COMBATTING GENDER-BASED VIOLENCE AND PROVIDNG DIRECT CARE FOR PEOPLE LIVING WITH HIV. 100000 WIRE TRANSFER 0 1 1 0 0 0 0 0 0 1 MOVEMENT STRATEGY CENTER 436 14TH STREET SUITE 425 OAKLAND CA 94612 201037643 501(C)(3) 10000 0 RESTRICTED FOR SPONSORSHIP FOR POSITIVE WOMEN'S NETWORK'S CELEBRATE AND HONOR BLACK WOMEN INITIATIVE. INDIANA AIDS FUND INC 429 E VERMONT ST SUITE 400 INDIANAPOLIS IN 46202 830918594 501(C)(3) 80625 0 RESTRICTED TO SUPPORT THE HIV MODERNIZATION MOVEMENT INDIANA IN MODERNIZING CRIMINAL LAWS AND PENALTIES FOR PEOPLE LIVING WITH HIV. THE SERO PROJECT 114 W ANN STREET MILFORD PA 18337 461626584 501(C)(3) 25000 0 RESTRICTED TO SUPPORT THE HIV IS NOT A CRIME TRAINING ACADEMY. HERO FOR CHILDREN INC 580 WEST CROSSVILLE ROAD SUITE 204 ROSWELL GA 30075 743094690 501(C)(3) 25000 0 RESTRICTED TO SUPPORT CAMP HIGH FIVE, A ONE-WEEK SUMMER CAMP WITH RECREATIONAL ACTIVITIES AND EDUCATIONAL WORKSHOPS REGARDING LIFE WITH HIV/AIDS. SAN FRANCISCO AIDS FOUNDATION 1035 MARKET ST 400 SAN FRANCISCO CA 94103 942927405 501(C)(3) 50000 0 RESTRICTED TO SUPPORT THE ELIZABETH TAYLOR 50-PLUS NETWORK THE COUNTER NARRATIVE PROJECT 1530 DEKALB AVENUE NE SUITE A ATLANTA GA 30307 582346744 501(C)(3) 100000 0 RESTRICTED TO SUPPORT THE COUNTER NARRATIVE PROJECT SERVING AS AN ADMINISTRATIVE AND IMPLEMENTATION PARTNER FOR ETAF'S MULTI-YEAR INITIATIVES - HARM REDUCTION AND HIV & AGING INITIATIVES. CHARLIZE THERON AFRICA OUTREACH PROJECT 10880 WILSHIRE BLVD SUITE 1400 LOS ANGELES CA 90024 951644609 501(C)(3) 50000 0 RESTRICTED TO SUPPORT CTAOP'S 2023 REGIONAL SUMMIT FOR THEIR PROGRAM PARTNERS WHOSE WORK FOCUSES ON SEXUAL AND REPRODUCTIVE HEALTH AND RIGHTS, INCLUDING HIV PREVENTION, AND/OR GENDER-BASED VIOLENCE PREVENTION. CAMPAIGN FOR SOUTHERN EQUALITY 20 OAK STREET ASHEVILLE NC 28801 274064401 501(C)(3) 75000 0 RESTRICTED TO SUPPORT THE WORK OF THE SC UNITED FOR JUSTICE COALITION IN MODERNIZING CRIMINAL LAWS AND PENALTIES FOR PEOPLE LIVING WITH HIV. THE UCLA FOUNDATION 10889 WILSHIRE BLVD SUITE 1000 LOS ANGELES CA 90024 952250801 501(C)(3) 90000 0 RESTRICTED TO SUPPORT THE RESEARCH WORK OF WILLIAMS INSTITUTE IN MODERNIZING CRIMINAL LAWS AND PENALTIES FOR PEOPLE LIVING WITH HIV. INSTITUTE OF WOMEN & ETHNIC STUDIES 2021 LAKESHORE DRIVE SUITE 220 NEW ORLEANS LA 70122 721244155 501(C)(3) 25000 0 RESTRICTED TO SUPPORT "THE DIMES OF LIGHT" PROJECT WHICH WILL FEATURE A FILM THAT TELLS THE STORIES OF YOUNG PEOPLE WHO ARE RAISED WITH SOMEONE LIVING WITH HIV. AIDS LAW PROJECT OF PENNSYLVANIA 1211 CHESTNUT STREET SUITE 600 PHILADELPHIA PA 19107 232576149 501(C)(3) 75000 0 RESTRICTED TO SUPPORT THE WORK OF ALP-PA IN MODERNIZING CRIMINAL LAWS AND PENALTIES FOR PEOPLE LIVING WITH HIV. NATIONAL CENTER FOR CIVIC INNOVATION 121 AVENUE OF THE AMERICAS NEW YORK NY 10013 020590588 501(C)(3) 17000 0 RESTRICTED TO SUPPORT CHLP'S ATTENDANCE AND EDUCATION EFFORTS FOR HIV DECRIMINALIZATION AT THE 2023 U.S. CONFERENCE ON HIV/AIDS. 13 HONORARIUM FOR PARTICIPATION IN VARIOUS EVENTS AS AN ELIZABETH TAYLOR AIDS FOUNDATION COUNCIL OF JUSTICE LEADER. 16 35000 PART I, LINE 2: THE FOUNDATION PERIODICALLY CONDUCTS VISITS WITH GRANTEES IN ORDER TO ENSURE THAT FUNDS ARE BEING USED IN ACCORDANCE WITH THE APPROVED GRANT AND EVALUATE THE PROGRESS OF APPROVED PROJECTS. 1 0 0 0 0 0 0 0 0 0 CATHERINE BROWN MANAGING DIRECTOR 299113 0 0 0 0 0 17934 0 24683 0 341730 0 0 0 JOHN SCOTT DIRECTOR 132000 0 0 0 0 0 5057 0 23172 0 160229 0 0 0 THE ELIZABETH TAYLOR COSMETICS COMPANY SEE SUPPLEMENTAL INFORMATION EXPENSE REIMBURSEMENT X 0 49432 0 1 0 INTERPLANET PRODUCTIONS LTD SEE SUPPLEMENTAL INFORMATION EXPENSE REIMBURSEMENT X 0 653 0 1 0 THE HOUSE OF TAYLOR TRUST SEE SUPPLEMENTAL INFORMATION EXPENSE REIMBURSEMENT X 0 5872 0 1 0 KLEIO LLC SEE SUPPLEMENTAL INFORMATION EXPENSE REIMBURSEMENT X 0 1829 0 1 0 57786 INTERPLANET PRODUCTIONS LTD SEE SUPPLEMENTAL INFORMATION 159181 ROYALTIES RECEIVED 0 THE ELIZABETH TAYLOR COSMETICS COMP SEE SUPPLEMENTAL INFORMATION 422119 ROYALTIES RECEIVED 0 SCH. L, PART II, LOANS TO AND FROM INTERESTED PERSONS IN 2023, THE ELIZABETH TAYLOR COSMETICS COMPANY PAID EXPENSES ON BEHALF OF THE ELIZABETH TAYLOR AIDS FOUNDATION IN THE AMOUNT OF $49,432. THE ELIZABETH TAYLOR COSMETICS COMPANY IS AN S CORPORATION OWNED BY THE HOUSE OF TAYLOR TRUST (HOTT). HOTT IS THE ESTATE OF ELIZABETH TAYLOR, THE FOUNDER OF THE ELIZABETH TAYLOR AIDS FOUNDATION. QUINN TIVEY (DIRECTOR, VICE PRESIDENT) IS A BENEFICIARY OF HOTT, TIM MENDELSON (DIRECTOR, VICE PRESIDENT) IS A TRUSTEE OF HOTT, AND BARBARA BERKOWITZ (DIRECTOR, PRESIDENT) IS THE FIDUCIARY OF HOTT. IN 2023, THE ELIZABETH TAYLOR AIDS FOUNDATION PAID EXPENSES ON BEHALF OF INTERPLANET PRODUCTIONS, LTD IN THE AMOUNT OF $653. INTERPLANET PRODUCTIONS, LTD IS AN S CORPORATION OWNED BY THE HOUSE OF TAYLOR TRUST (HOTT). HOTT IS THE ESTATE OF ELIZABETH TAYLOR, THE FOUNDER OF THE ELIZABETH TAYLOR AIDS FOUNDATION. QUINN TIVEY (DIRECTOR, VICE PRESIDENT) IS A BENEFICIARY OF HOTT, TIM MENDELSON (DIRECTOR, VICE PRESIDENT) IS A TRUSTEE OF HOTT, AND BARBARA BERKOWITZ (DIRECTOR, PRESIDENT) IS THE FIDUCIARY OF HOTT. SCH. L, PART IV, BUSINESS TRANSACTIONS INVOLVING INTERESTED PERSONS THE ELIZABETH TAYLOR COSMETICS COMPANY AND INTERPLANET PRODUCTIONS ARE S CORPORATIONS OWNED BY THE HOUSE OF TAYLOR TRUST (HOTT). HOTT IS THE ESTATE OF ELIZABETH TAYLOR, THE FOUNDER OF THE ELIZABETH TAYLOR AIDS FOUNDATION. QUINN TIVEY (DIRECTOR, VICE PRESIDENT) IS A BENEFICIARY OF HOTT, AND BARBARA BERKOWITZ (DIRECTOR, PRESIDENT) IS THE FIDUCIARY OF HOTT. AS OF AN AGREEMENT BEGINNING MARCH 2011, THE ELIZABETH TAYLOR AIDS FOUNDATION GRANTED TO INTERPLANET PRODUCTIONS AND THE ELIZABETH TAYLOR COSMETICS COMPANY CERTAIN RIGHTS AND LICENSES TO EXPLOIT AND COMMERCIALIZE THE RIGHTS TO DAME ELIZABETH TAYLOR'S NAME, IMAGE, LIKENESS, MARKS AND SIGNATURE (THE RIGHTS). UNDER THE AGREEMENT, ETAF WAS PROVIDED WITH A 25% INTEREST IN THE RIGHTS. FORM 990, PART VI, SECTION B, LINE 11B MANAGEMENT REVIEWS FORM 990 PRIOR TO ITS FILING FORM 990, PART VI, SECTION C, LINE 19 UPON REQUEST FORM 990, PART XI, LINE 9: STOCK DONATION - LET'S TALK INTERACTIVE, INC. 85,000.