American College of Emergency Physicians State Chapter of California Inc

Nonprofit profile at a glance

EIN
952872180
IRS 990 coverage
2014–2024
Forms available
Form 990 2024
Location
Sacramento, CA, USA
Phone
9163255455
Rating
42
Verdict
MIXED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$1,332,611
Expenses
$1,325,772
Assets
$3,437,162
Liabilities
$726,439

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

19 people listed

Executive titles in this filing

  • JORGE FERNANDEZ MD FACEP (President)
  • SUE SPANO MD FACEP FAWM (President Elect)
  • ADAM DOUGHERTY MD MPH FACEP (Vice President)

Highest reported compensation

  • Elena Lopez-Gusman (Executive Dir.): $320,538 total reported compensation
  • MICHAEL A GERTZ MD FACEP (Imm Past Pres): $35,250 total reported compensation
  • JORGE FERNANDEZ MD FACEP (President): $24,750 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

California ACEP's mission is to support emergency physicians in providing the highest quality of care to all patients and to the community.

What it reported doing in 2024

California ACEP is proud to boast one of the most effective, member-driven advocacy programs in the house of medicine. With nearly forty years of successful advocacy as its foundation, your CAL/ACEP Advocates work tirelessly to ensure that your patients and your specialty have a robust and effective voice before California's Legislature, Governor, Courts and County governments.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

MIXED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 0
  • Transparency & Controls: 70
  • Accountability: 90
  • Sustainability: 43
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 0%; rating input score 0
  • Program expense ratio: 0%; rating input score 0
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 83.3%; rating input score 83; 19th percentile among comparable filings
  • Governance controls: 9 of 9 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 0.5%; rating input score 38; 38th percentile among comparable filings
  • Total-asset coverage ratio: 2.59; rating input score 72; 72nd percentile among comparable filings
  • Liabilities to assets ratio: 0.21; rating input score 30; 30th percentile among comparable filings
  • Officer compensation ratio: 29%; rating input score 7; 7th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: -0.5% per year; rating input score 0; 13th percentile among comparable filings
  • Asset growth: 4.5% per year; rating input score 100; 37th percentile among comparable filings

Details

  • Where the money goes: 0% of revenue deployed · 0% of spending went to programs
  • Governance: 15 of 18 board members independent · 9 of 9 filing controls reported
  • Programs: 3 filed program accomplishments
  • Leadership: top reported pay $321K · 19 people listed · 1 of 6 pay-setting controls reported
  • Highest-paid contractors: 1 contractor listed · $174K reported
  • Consistency: 14 of 15 current checks pass · 1 finding to review
  • Schedules: 6 filed schedules · includes major donors and executive pay
  • Filing history: 11 filing years from 2014 to 2024
  • Contacts: How to reach this organization
  • Money network: 4 filed money-flow records
  • Related organizations: 2 filed related-organization links
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Financial Efficiency: Mission deployment rate scored 0/100.
  • High — Financial Efficiency: Program expense ratio scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 38/100.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 7/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 30/100.