Association for Computing Machinery Inc Group Return for Affiliate Chapters

Nonprofit profile at a glance

EIN
133638516
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
New York, NY, USA
Phone
2128697440
Rating
65
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$304,286
Expenses
$249,348
Assets
$1,384,982
Liabilities
$0

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

Leadership & pay

20 people listed

Executive titles in this filing

  • YANNIS IOANNIDIS (PRESIDENT (NON-VOTING*))
  • ELISA BERTINO (VICE PRESIDENT)
  • GABRIELE KOTSIS (PAST PRESIDENT)
  • VICKI HANSON (CHIEF EXECUTIVE DIRECTOR)

Highest reported compensation

  • VICKI HANSON (CHIEF EXECUTIVE DIRECTOR): $773,254 total reported compensation
  • PATRICIA RYAN (CHIEF OPERATING OFFICER): $655,943 total reported compensation
  • JAMES SCHEMBARI (DIRECTOR OF FINANCIAL SERVICES): $324,424 total reported compensation

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

Overview

Mission

See schedule o

What it reported doing in 2024

Acm fosters growth in the computing community through its more than 250 professional and more than 800 student chapters worldwide. Chapters establish a local presence for acm in international cities from New York to beijing, as well as in more remote locations such as cyprus, kenya, and sri lanka. Regardless of size or location, every acm chapter offers members a wealth of benefits, including access to critical research and the opportunity to establish a personal networking system in the region. (continued on schedule o)acm's local special interest group (sig) chapters around the world host lectures by internationally known computer professionals. They also sponsor state-of-the-art seminars on the most pressing issues in information technology, conduct volunteer training workshops, and publish their own newsletters.the acm women's committee (acm-w) sponsors more than 195 professional and student chapters, which work to increase recruitment and retention of women in computing at the university level. Acm-w chapters offer professionals activities and projects that aim to improve the working and learning environments for women in computing.participation in all these chapters provides a unique combination of social interaction and professional dialogue among peers in their respective geographic areas. Acm chapter members reflect all facets of computing from academia, research, business, and industry. Because of their subject-specific nature, chapters typically focus on information and insight not easily found elsewhere.acm has established more than 800 student chapters throughout the world that give students opportunities to play active roles in the association and its activities. By organizing technical talks, workshops, field trips and programming contests, acm student chapters facilitate communication and collaboration within a university's computer science community and with the computing community at large. Through its sponsorship of student chapters, acm also enhances learning via the exchange of ideas among students, and between students and established professionals.form 990, part vi, line 1a & 1b: this group return reflects the activities of all of acm's various chapters and special interest groups around the world. Each of the chapters may have their own local board of directors that govern their day-to-day activities. For purposes of this form 990, the board represented reflects those individuals who sit on the board of directors of the parent entity - the association for computing machinery as that committee has the authority to set guidelines that govern all acm entities worldwide.

Operating model

Revenue model
Earned-program. 100% of the money available for current operations came from fees and other program revenue.
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

SUPPORTED - A large share of available resources goes toward mission work and most voting board members are independent. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 79
  • Transparency & Controls: 39
  • Accountability: 68
  • Sustainability: 67
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 81.9%; rating input score 82
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Scored; rating input score 0
  • Grant itemization coverage: Scored; rating input score 0
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 2 of 9 controls in place; rating input score 22
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 18.1%; rating input score 71; 71st percentile among comparable filings
  • Total-asset coverage ratio: 5.55; rating input score 81; 81st percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 57.2%; rating input score 3; 3rd percentile among comparable filings

Growth

  • Program expense growth: 1.4% per year; rating input score 100; 36th percentile among comparable filings
  • Revenue growth: 4.7% per year; rating input score 100; 51st percentile among comparable filings
  • Asset growth: 10.4% per year; rating input score 100; 67th percentile among comparable filings

Details

  • Where the money goes: 81.9% of revenue deployed · 100% of spending went to programs
  • Governance: 16 of 16 board members independent · 2 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $249K in reported program spending
  • Leadership: top reported pay $773K · 20 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 10 of 10 current checks pass
  • Schedules: 5 filed schedules · includes foreign activity and executive pay
  • Filing history: 13 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Related organizations: 1 filed related-organization link
  • 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 — Transparency & Controls: Pay-setting controls scored 0/100.
  • High — Accountability: Governance controls: 6 of 8 not reported.
  • High — Transparency & Controls: Foreign activity oversight scored 0/100.
  • High — Transparency & Controls: Grant itemization coverage scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 3/100.