Croi Foundation
Public records show a registered, tax-exempt organization in good standing.
What it says it does
SEE SCHEDULE O
- Income
- $4.5 million
- Spending
- $4.8 million
- Spent on programs
- 100%
- Reserves
- 18.9 months of spending
- Largest source of income
- fees for its services, 93%
- Employees
- 0
- Volunteers
- 50
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Good: 89 out of 100. Higher than 62% of charities in its peer group (medical research, $1m to $10m).
Reserves
35 of 35Spendable reserves would cover 18.9 months of spending.
Debt
20 of 20It owes 0% of what it owns.
Living within its means
4 of 15Spending exceeded income by 8% of income.
Income trend
15 of 15Income rose 18% on the year before.
Spending floor
15 of 15100% of spending went to programs.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Fair: 68 out of 100. Higher than 17% of charities in its peer group (medical research, $1m to $10m).
Independent board
25 of 2510 of 10 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
0 of 8Reports no written whistleblower policy.
Record keeping policy
0 of 7Reports no written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
10 of 10Gave the board a copy of this return before filing it.
Independent check of accounts
0 of 15Its accounts were not audited or reviewed by an independent accountant.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Impact evidence
Describes programs. Its tax return describes what it does but we have found no measurable results in it.
Programs described in its return (1)
- $4.8 million spent. THE CROI FOUNDATION'S CONFERENCE ON RETROVIRUSES AND OPPORTUNISTIC INFECTIONS (CROI) ATTRACTS OVER 3,200 LEADING RESEARCHERS, CLINICIANS, GOVERNMENT AND INDUSTRY INVESTIGATORS IN DIVERSE BUT INTERRELATED AREAS OF HIV AND EMERGING PATHOGEN RESEARCH FROM AROUND THE WORLD TO A SCIENTIFICALLY FOCUSED CONFERENCE TO FACILITATE THEIR INTERACTIONS WITH OTHER RESEARCHERS, AND THEIR UNDERSTANDING OF AND INVESTIGATION INTO THE EPIDEMIOLOGY, PATHOGENESIS, PREVENTION AND TREATMENT OF HIV, RELATED VIRUSES, OTHER OPPORTUNISTIC AND EMERGING PATHOGENS, AND THEIR COMPLICATIONS. SEE CONTINUATION ON SCHEDULE O. CROI 2021 AND 2022 ADDED CORONAVIRUSES, SPECIFICALLY SARS-COV-2 AND COVID-19 TO THE EMERGING PATHOGENS THAT ARE ADDRESSED DURING THE CONFERENCE AND IN CROI 2023 ADDED MPOX AS AN EMERGING PATHOGEN ADDRESSED DURING THE CONFERENCE. THE CONFERENCE PROVIDES A FORUM FOR TRANSLATING LABORATORY AND CLINICAL RESEARCH INTO PROGRESS BY BRINGING TOGETHER LEADERS IN THE FIELD TO INTERACT WITH AND EDUCATE ONE ANOTHER REGARDING THE VERY LATEST RESULTS, TREATMENT METHODS AND STATE OF THE ART RESEARCH AND TECHNOLOGICAL ADVANCES. THE COVID-19 PANDEMIC REQUIRED A SHIFT TO A VIRTUAL CONFERENCE IN MARCH OF 2020 AND THIS NECESSITY CONTINUED IN 2021 AND 2022. THE 2021 AND 2022 CONFERENCES WERE HELD VIRTUALLY. THE COMPLEXITIES OF HAVING A VIRTUAL CONFERENCE RESULTED IN INCREASED ADMINISTRATIVE, AUDIOVISUAL, INFORMATION TECHNOLOGY AND LOGISTICAL COSTS, BUT THESE WERE GENERALLY O_SET BY THE REDUCTION IN THE COSTS FOR TRAVEL AND ACCOMMODATIONS FOR ATTENDEES. THE CONFERENCE RETURNED TO AN IN-PERSON CONFERENCE IN 2023 AND IS NOW IN ITS 32ND YEAR, CONTINUING AS THE PREMIER HIGH LEVEL INTERNATIONAL CONFERENCE SUPPORTING THE ADVANCEMENT OF CUTTING-EDGE RESEARCH RELATED TO HIV, OTHER VIRAL AND EMERGING INFECTIONS OF GLOBAL SIGNIFICANCE, AND THEIR COMPLICATIONS.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated November 6, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending December 2024.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since February 2010.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated November 4, 2026.
Could it be confused with another charity? Worth knowing.
A much larger organization has a similar name: Chg Foundation (Chula Vista, CA), EIN 33-0586911. If that is the one you meant, check the EIN before giving.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.