American Society of Health Economists

Nonprofit profile at a glance

EIN
264526340
IRS 990 coverage
2012–2024
Forms available
Form 990 2024, Form 990-N 2010
Location
Leesburg, VA, USA
Phone
5715778451
Rating
72
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Professional Societies, Associations

Official website

Reported finances

Revenue
$969,586
Expenses
$787,132
Assets
$937,037
Liabilities
$246,452

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

Leadership & pay

16 people listed

Executive titles in this filing

  • DAVID SLUSKY (EXECUTIVE DIRECTOR)
  • KOSALI SIMON (PAST PRESIDENT)
  • STEPHEN PARENTE (PRESIDENT)
  • LEEMORE DAFNEY (PRESIDENT-ELECT)

Highest reported compensation

  • DAVID SLUSKY (EXECUTIVE DIRECTOR): $57,097 total reported compensation

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

Overview

Mission

Ashecon is a professional organization dedicated to promoting excellence in health economics research in the united states. Ashecon provides a forum for emerging ideas and empirical results of health economics research. Through a set of professional activities.

What it reported doing in 2024

Publications and communications ashecon provides a journal for its members called the american journal of health economics (ajhe). Ajhe provides a forum for indepth analysis of institutional health care systems and individual health behaviors. Ajhe contains articles authored by scholars form universities, private research organizations, government and industry. Subjects of interest include competition between private health insurance providers, the impact of the affordable care act, pharmaceutical regulation, medical device supply. The rise of obesity, the influence and growth of aging populations, and much more. Ashecon also provides job postings on their website.

Operating model

Revenue model
Earned-program. 87% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 99% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and some filed totals do not add up.

Rating breakdown

  • Financial Efficiency: 66
  • Transparency & Controls: 84
  • Accountability: 65
  • Sustainability: 58
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 68%; rating input score 68
  • Program expense ratio: 86%; rating input score 86
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.9%; rating input score 93; 19th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 93.8%; rating input score 94; 25th percentile among comparable filings
  • Governance controls: 2 of 8 controls in place; rating input score 25
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 18.8%; rating input score 75; 75th percentile among comparable filings
  • Total-asset coverage ratio: 1.19; rating input score 48; 48th percentile among comparable filings
  • Liabilities to assets ratio: 0.26; rating input score 27; 27th percentile among comparable filings
  • Officer compensation ratio: 7.3%; rating input score 46; 46th percentile among comparable filings

Growth

  • Program expense growth: 11.5% per year; rating input score 100; 67th percentile among comparable filings
  • Revenue growth: 8.7% per year; rating input score 100; 62nd percentile among comparable filings
  • Asset growth: 7.8% per year; rating input score 100; 51st percentile among comparable filings

Details

  • Where the money goes: 68% of revenue deployed · 86% of spending went to programs
  • Governance: 15 of 16 board members independent · 2 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $677K in reported program spending
  • Leadership: top reported pay $57K · 16 people listed
  • Highest-paid contractors: 1 contractor listed · $128K reported
  • Consistency: 22 of 23 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Filing history: 12 filing years from 2012 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: Filed and resolved organization relationships.
  • 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.

Key Signals

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

  • High — Accountability: Governance controls: 5 of 7 not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Moderate — Sustainability: Total-asset coverage ratio scored 48/100.
  • High — Sustainability: Liabilities to assets ratio scored 27/100.
  • Moderate — Sustainability: Officer compensation ratio scored 46/100.