In its annual gift (and with a continued promise of a Manhattan store when they can find 12 acres of space), Target Stores presented Sandy Duncan, Rob Evan and Jeremy Kushnier with a $100,000 check for Broadway Cares/Equity Fights AIDS. Nov. 30, Cats won the prestigious Gypsy of the Year Award with The Scarlet Pimpernel finishing second. Winning the 11th annual fund-raising award was the company of Rent with $161,485. Second place went to Annie Get Your Gun with $159, 197 (Peters promised her producers, Barry and Fran Weissler would donate the extra $2,500 to tie her company with the kids at Rent). The Lion King raised $128,830; Phantom of the Opera, $119,931; and Ragtime, $115,688. The Off-Broadway company that raised the most money was Naked Boys Singing! with $25,054.