Association for Computers & Taxation
Nonprofit profile at a glance
- EIN
- 222350888
- IRS 990 coverage
- 2011–2024
- Forms available
- Form 990 2024
- Location
- Warwick, NY, USA
- Phone
- 8459879690
- Rating
- 66
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
Reported finances
- Revenue
- $268,900
- Expenses
- $464,223
- Assets
- $66,846
- Liabilities
- $141,420
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
12 people listed
Executive titles in this filing
- ERIC LIN (VICE PRESIDENT AND MEMBERS)
- ANN PUCCI (PAST PRESIDENT)
- PAUL MATTIOLA (PAST PRESIDENT)
- AL BRADLEY (PRESIDENT)
- RIZA C CEBULA (EXECUTIVE DIRECTOR)
Highest reported compensation
- RIZA C CEBULA (EXECUTIVE DIRECTOR): $80,075 total reported compensation
- BRENDA L JAMESON (DIRECTOR OF MARKETING & DE): $76,889 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To assist members in their utilization of tax and tax technology through education, meetings and networking.
What it reported doing in 2024
Holding conferences for exchange of knowledge in field of computerization of tax functions.
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
SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of total spending goes to programs and expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 46
- Transparency & Controls: 90
- Accountability: 86
- Sustainability: 5
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 60.6%; rating input score 61
- Program expense ratio: 35.1%; rating input score 35
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 64th 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: 6 of 9 controls in place; rating input score 67
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- 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: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -72.6%; rating input score 3; 3rd percentile among comparable filings
- Total-asset coverage ratio: 0.14; rating input score 9; 9th percentile among comparable filings
- Liabilities to assets ratio: 2.12; rating input score 2; 2nd percentile among comparable filings
- Officer compensation ratio: 33.8%; rating input score 9; 9th percentile among comparable filings
Growth
- Program expense growth: 0.1% per year; rating input score 100; 31st percentile among comparable filings
- Revenue growth: -2.1% per year; rating input score 0; 16th percentile among comparable filings
- Asset growth: 2.8% per year; rating input score 100; 37th percentile among comparable filings
Details
- Where the money goes: 60.6% of revenue deployed · 35.1% of spending went to programs
- Governance: 10 of 10 board members independent · 6 of 9 filing controls reported
- Programs: 3 filed program accomplishments · $163K in reported program spending
- Leadership: top reported pay $80K · 12 people listed
- Consistency: 21 of 22 current checks pass · 1 finding to review
- Schedules: 3 filed schedules
- Filing history: 12 filing years from 2011 to 2024
- Contacts: How to reach this organization
- Money network: 2 filed money-flow records
- 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.
- Moderate — Financial Efficiency: Program expense ratio scored 35/100.
- High — Sustainability: Operating margin scored 3/100.
- Review — Accountability: Governance controls: 2 of 8 not reported.
- High — Growth: Revenue growth scored 0/100.
- Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
- High — Sustainability: Total-asset coverage ratio scored 9/100.
- High — Sustainability: Liabilities to assets ratio scored 2/100.
- High — Sustainability: Officer compensation ratio scored 9/100.