2025-07-01T16:20:21-05:00 2024-12-31 954653786 GROUND CONTROL BUSINESS MANAGEMENT 2049 CENTURY PK E 1400 LOS ANGELES CA 90067 990 2024-01-01 954349614 THE ELIZABETH TAYLOR AIDS FOUNDATION C/O GCBM ELIZ 3103156200 2049 CENTURY PK E 1400 LOS ANGELES CA 90067 BARBARA BERKOWITZ PRESIDENT 3103156200 2025-06-30 1 0 VERA SINGARTIYSKA P01874330 3103156200 2025-06-30 2024 2025-03-06 01:10:19Z BARBARA BERKOWITZ 2049 CENTURY PK E 1400 LOS ANGELES CA 90067 4352154 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 7 0 0 0 1889634 3935930 0 0 65717 107494 581301 308730 2536652 4352154 1073625 1575024 0 0 788143 873794 0 0 951395 2203333 1846902 4065101 4295720 -1528449 56434 1502678 4527661 69765 2319855 1432913 2207806 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 2988508 1575024 416224 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. 2988508 1 1 0 0 0 0 0 0 0 0 0 0 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 13 0 1 7 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 1 1 1 1 1 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 306267 0 45952 JOHN SCOTT DIRECTOR 40.00 X 161086 0 30063 JACOB ARMAN DIRECTOR 40.00 X 108067 0 13947 575420 0 89962 3 0 1 0 0 3935930 3935930 107494 107494 308730 308730 4352154 416224 0 0 1213024 1213024 47000 47000 315000 315000 575420 230168 115084 230168 166303 66521 33261 66521 21190 8476 4238 8476 63073 25229 12615 25229 47808 19123 9562 19123 53392 53392 23681 23681 19411 19411 105513 73970 29691 1852 64962 47443 5974 11545 79534 55674 10339 13521 10602 4241 2120 4241 GRANT EXPENSES 834819 834819 FUNDRAISING EXPENSES 555043 555043 WEBSITE 53378 25062 28316 RENT 15000 6000 3000 6000 31567 16758 5133 9676 4295720 2988508 355817 951395 1325261 3985218 369730 8354 0 528 14604 0 0 1121 0 26614 102308 85000 1 55800 55800 1502678 4527661 576 254500 49432 56026 19757 2009329 69765 2319855 X 0 0 0 0 1432913 2207806 1432913 2207806 1502678 4527661 X 56434 52494 25892 640073 X 0 1 X 1 0 X 3378944 1457534 5947791 1889634 3935930 16609833 3378944 1457534 5947791 1889634 3935930 16609833 10841126 5768707 516630 453526 203621 647018 416224 2237019 18846852 0.30610 0.29110 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 2023, IT ATTRACTED 29.11% PUBLIC SUPPORT, AND IN 2024, IT ATTRACTED 30.61% 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 263 INDIVIDUAL DONORS IN 2024, AND IT RECEIVED $115,500 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, WORKS IN MULTIPLE STATES TO EDUCATE THE PUBLIC ON HIV CRIMINALIZATION THROUGH THE HIV IS NOT A CRIME CAMPAIGN AND ALSO EDUCATES ON SEXUAL HEALTH AND HIV PREVENTION THROUGH THE LIFEBEAT PROGRAM. A MAJOR NATIONAL CAMPAIGN CALLED "STUCK IN THE 80S" WAS CARRIED OUT IN FEBRUARY 2024 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 0 ACCRUED PENSION CONTRIBUTION 21190 UNEARNED REVENUE 10000 ACCRUED PAYROLL 56992 401K PAYABLE 930 DEFERRED IRS SECTION 481(A) ADJUSTMENT 1920217 2009329 4430540 52494 25892 78386 4352154 0 4352154 4295720 0 4295720 0 4295720 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 290000 CHECK 0 CANADA THESE FUNDS ARE RESTRICTED TO THE FUNDING OF THE CANADIAN COALITION TO REFORM HIV CRIMINALIZATION'S (CCRHC) 2024 WORK IN MODERNIZING CRIMINAL LAWS AND PENALTIES FOR PEOPLE LIVING WITH HIV. 25000 WIRE TRANSFER 0 2 0 0 0 0 0 0 1 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. 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) 42000 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. 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. AIDS LAW PROJECT OF PENNSYLVANIA 1211 CHESTNUT STREET SUITE 600 PHILADELPHIA PA 19107 232576149 501(C)(3) 102500 0 RESTRICTED TO SUPPORT THE WORK OF PA-HIV JUSTICE ALLIANCE'S WORKPLAN IN SUPPORT OF HIV DECRIMINALIZATION EFFORTS. REALISTIC EDUCATION IN ACTION COALITION TO FOSTER HEALTH 420 MONTGOMERY ST SAN FRANCISCO CA 94104 954672865 501(C)(3) 8000 0 RESTRICTED TO SUPPORT REACHLA'S "PREPARED PROGRAM AND SERVICES FOR YOUTH HIV TESTING AND TREATMENT. FREESTATE JUSTICE INC 2601 N HOWARD STREET SUITE 120 BALTIMORE MD 21218 262174290 501(C)(3) 90000 0 RESTRICTED TO SUPPORT THE WORK IN MODERNIZING CRIMINAL LAWS AND PENALTIES FOR PEOPLE LIVING WITH HIV. EQUALITY MICHIGAN 2025 WOODWARD AVENUE DETROIT MI 48226 382556668 501(C)(3) 75000 0 RESTRICTED TO SUPPORT THE WORKPLAN IN SUPPORT OF HIV DECRIMINALIZATION EFFORTS. AIDS UNITED 1634 I STREET NW SUITE 1100 WASHINGTON DC 20006 521706646 501(C)(3) 50000 0 RESTRICTED TO SUPPORT THE LUNCHEON SPONSORSHIP FOR AIDS UNITED'S 2024 AIDSWATCH CONFERENCE. FOUNDATION FOR LOUISIANA 2022 ST BERNARD AVENUE SUITE 122B NEW ORLEANS LA 70116 203399944 501(C)(3) 75000 0 RESTRICTED TO SUPPORT LOUISIANA COALITION'S 2024 HIV DECRIMINALIZATION AND ADVOCACY WORK. MISSISSIPPI CENTER FOR JUSTICE 210 E CAPITOL STREET JACKSON MS 39201 134203234 501(C)(3) 75000 0 RESTRICTED TO SUPPORT 2024 HIV DECRIMINALIZATION AND ADVOCACY WORK. EQUALITY OHIO 370 S 5TH ST SUITE G3 COLUMBUS OH 43215 020743268 501(C)(3) 75000 0 RESTRICTED TO SUPPORT OHIO MODERNIZATION MOVEMENT'S 2024 HIV DECRIMINALIZATION AND ADVOCACY WORK. NATIONAL MINORITY AIDS COUNCIL INC 1000 VERMONT AVENUE NW SUITE 200 WASHINGTON DC 20005 521578289 501(C)(3) 15000 0 RESTRICTED TO SUPPORT SCHOLARSHIP OF USCHA 2024. THE RABEN GROUP LLC 525 9TH STREET NM 7TH FLOOR WASHINGTON DC 20004 151250 0 RESTRICTED TO SUPPORT STRATEGIC COUNSEL, TACTICAL PLANNING, AND CAMPAIGN MANAGEMENT SERVICES. PROPPER DALEY LLC 6380 WILSHIRE BLVD 14TH FLOOR LOS ANGELES CA 90048 185649 0 RESTRICTED TO SUPPORT SOCIAL IMPACT AND ADVOCACY CAMPAIGN SERVICES. LOS ANGELES LGBT CENTER 1118 N MCCADDEN PL LOS ANGELES CA 90038 953567895 501(C)(3) 30000 0 RESTRICTED TO SUPPORT COMMITMENT TO BE A LIFEBEAT COMMUNITY PARTNER FOR EVENTS IN OCTOBER 2024. SAFEWORKS OF THE FULTON COUNTY BOARD OF HEALTH 10 PARK PLACE SE ATLANTA GA 30303 10000 0 RESTRICTED TO SUPPORT SAFEWORK'S COMMITMENT TO BE A LIFEBEAT COMMUNITY PARTNER DURING THE REMI WOLF CONCERT IN OCTOBER 2024. 18 HONORARIUM FOR PARTICIPATION IN VARIOUS EVENTS AS AN ELIZABETH TAYLOR AIDS FOUNDATION COUNCIL OF JUSTICE LEADER. 15 47000 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 306267 0 0 0 0 0 20145 0 25807 0 352219 0 0 0 JOHN SCOTT DIRECTOR 161086 0 0 0 0 0 5396 0 24667 0 191149 0 0 0 THE ELIZABETH TAYLOR COSMETICS COMPANY SEE SUPPLEMENTAL INFORMATION EXPENSE REIMBURSEMENT X 0 56026 0 1 0 56026 THE ELIZABETH TAYLOR COSMETICS COMP SEE SUPPLEMENTAL INFORMATION 308730 ROYALTIES RECEIVED 0 SCH. L, PART II, LOANS TO AND FROM INTERESTED PERSONS IN 2024, THE ELIZABETH TAYLOR COSMETICS COMPANY PAID EXPENSES ON BEHALF OF THE ELIZABETH TAYLOR AIDS FOUNDATION IN THE AMOUNT OF $63,432. 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. 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 B, LINE 12C COVERED INDIVIDUALS MUST REFRAIN FROM AND PROMPTLY DISCLOSE ANY ACT OR OMISSION THAT CREATES AN ACTUAL OR POTENTIAL CONFLICT OF INTEREST WITH ETAF. OFFICERS AND EMPLOYEES MUST ANNUALLY COMPLETE A CONFLICT OF INTEREST DISCLOSURE FORM AND UPDATE IT AS NECESSARY THROUGHOUT THE YEAR. ADDITIONALLY, WHENEVER A POTENTIAL CONFLICT OF INTEREST ARISES, A COVERED INDIVIDUAL MUST IMMEDIATELY NOTIFY THE EXECUTIVE DIRECTOR AND ETAF OFFICERS (OR ITS APPOINTED ETHICS COMMITTEE) IN WRITING REGARDING ALL FACTS GIVING RISE TO THE POTENTIAL CONFLICT. COVERED INDIVIDUALS ARE REQUIRED TO ERR ON THE SIDE OF DISCLOSURE TO AVOID EVEN THE APPEARANCE OF A POTENTIAL CONFLICT OF INTEREST. THE ETAF OFFICERS OR ITS APPOINTED ETHICS COMMITTEE WILL DETERMINE WHETHER A CONFLICT EXISTS AND WHETHER THE INDIVIDUAL SHOULD RECUSE THEMSELVES FROM RELATED DECISION-MAKING. ALL CONFLICTS AND ACTIONS TAKEN TO RESOLVE THEM SHALL BE DOCUMENTED IN THE OFFICER MEETING MINUTES. FAILURE TO DISCLOSE A POTENTIAL OR ACTUAL CONFLICT OR ENGAGING IN ACTIVITIES THAT OTHERWISE CREATE A CONFLICT OF INTEREST WILL RESULT IN DISCIPLINARY ACTION, INCLUDING TEMPORARY SUSPENSION OR TERMINATION OF EMPLOYMENT OR CONTRACTING POSITIONS AS APPLICABLE. NOTHING IN THIS POLICY CHANGES THE AT-WILL NATURE OF AN INDIVIDUAL'S EMPLOYMENT RELATIONSHIP. FORM 990, PART VI, SECTION C, LINE 19 UPON REQUEST FORM 990, PART XI, LINE 9: STOCK DONATION - LET'S TALK INTERACTIVE, INC. 1. IRS SECTION 481(A) ADJUSTMENT 640,072. FORM 990 THE ORGANIZATION HAS CHANGED FROM THE CASH BASIS OF ACCOUNTING TO THE ACCRUAL BASIS OF ACCOUNTING EFFECTIVE JANUARY 1, 2024.