American Society of Professional Estimators Inc

Nonprofit profile at a glance

EIN
237120611
IRS 990 coverage
2010–2017
Forms available
Form 990 2017
Location
Nashville, TN, USA
Phone
6153169200
Rating
57
Verdict
MIXED
Rating confidence
Moderate
Sector
Single Organization Support

Official website

Reported finances

Revenue
$232,750
Expenses
$396,270
Assets
$0
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2017. Amounts in USD.

Leadership & pay

11 people listed

Executive titles in this filing

  • MARCENE N TAYLOR (PRESIDENT)
  • DOYLE T PHILLIPS (IMMEDIATE PAST PRESIDENT)
  • BRUCE A SCHLESLIER (FIRST VICE PRESIDENT)
  • MELVIN D COWEN (SECOND VICE PRESIDENT)

Highest reported compensation

  • ELAINE CERSOSIMO (DIRECTOR OF OPERATIONS): $126,473 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2017. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The american society of professional estimators promotes the use of professional estimators in the construction industry, provides education, and opportunities for professional development.

What it reported doing in 2017

Hold annual convention to promote the services of professional estimators, advance of the skills of and fellowhip among participants and recognize excellence and achievements in the field of construction estimating.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Direct operator. The filing allocates 100% 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

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: 30
  • Transparency & Controls: 84
  • Accountability: 100
  • Sustainability: 3
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 40%; rating input score 40
  • Program expense ratio: 23.5%; rating input score 24
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.9%; rating input score 93; 22nd 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: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 7 of 7 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -70.3%; rating input score 3; 3rd percentile among comparable filings
  • Total-asset coverage ratio: 0; rating input score 1; 1st percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 31.9%; rating input score 9; 9th percentile among comparable filings

Growth

  • Program expense growth: -14.2% per year; rating input score 0; 11th percentile among comparable filings
  • Revenue growth: -6.3% per year; rating input score 0; 14th percentile among comparable filings
  • Asset growth: -7.6% per year; rating input score 0; 12th percentile among comparable filings

Details

  • Where the money goes: 40% of revenue deployed · 23.5% of spending went to programs
  • Governance: 10 of 10 board members independent · 7 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $93K in reported program spending
  • Leadership: top reported pay $126K · 11 people listed
  • Highest-paid contractors: 1 contractor listed · $198K reported
  • Consistency: 30 of 31 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules
  • Filing history: 8 filing years from 2010 to 2017
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • Moderate — Financial Efficiency: Mission deployment rate scored 40/100.
  • High — Financial Efficiency: Program expense ratio scored 24/100.
  • High — Sustainability: Operating margin scored 3/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 1/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Transparency & Controls: Schedule D land buildings reconciliation did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 9/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.