Association for Specialty Coffee

Nonprofit profile at a glance

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

29 people listed

IOANNIS APOSTOLOPOULOS (CEO): $886,609 total reported compensation
CYNTHIA LUDVIKSEN (CHIEF OPERATING OFFICER): $288,889 total reported compensation
PETER GIULIANO (Chief Research Officer): $275,210 total reported compensation

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

To create an effective, authentic and dynamic organization to give voice and substance to the possibilities for speciality coffee worldwide.

Revenue model: Other-operating. 83% of the money available for current operations came from other operating revenue.
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 available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
Pay-setting controls: 5 of 6 controls in place; rating input score 83
- Compensation committee: Pass
- Independent consultant: Pass
- Other Form 990s reviewed: Missing
- Written employment contract: Pass
- Compensation survey or study: Pass
- Board or committee approval: Pass
Foreign activity oversight: Scored; rating input score 0
Grant itemization coverage: 100%; rating input score 100; 72nd percentile among comparable filings
Major donor itemization: Yes; rating input score 100
Related-party transparency: Yes; rating input score 100

Independent voting board: 100%; rating input score 100; 66th percentile among comparable filings
Governance controls: 7 of 9 controls in place; rating input score 78
- 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: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass

Operating margin: 23.6%; rating input score 85; 85th percentile among comparable filings
Total-asset coverage ratio: 1.75; rating input score 57; 57th percentile among comparable filings
Liabilities to assets ratio: 0.38; rating input score 39; 39th percentile among comparable filings
Officer compensation ratio: 17%; rating input score 6; 6th percentile among comparable filings

Program expense growth: Limited
Revenue growth: 11.3% per year; rating input score 100; 78th percentile among comparable filings
Asset growth: 23.7% per year; rating input score 100; 93rd percentile among comparable filings

Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
Governance: 18 of 18 board members independent · 7 of 9 filing controls reported
Programs: Filed program service accomplishments
Leadership: top reported pay $887K · 29 people listed · 5 of 6 pay-setting controls reported
Highest-paid contractors: 1 contractor listed · $130K reported
Consistency: 13 of 13 current checks pass
Schedules: 8 filed schedules · includes major donors, foreign activity, grants, executive pay, and related organizations
Filing history: 11 filing years from 2011 to 2024
Contacts: How to reach this organization
Money network: 11 filed money-flow records
Related organizations: 6 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.

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