Association of Certified Fraud Examiners 21 MD Chapter

Nonprofit profile at a glance

EIN
900185033
IRS 990-EZ coverage
2012–2013
Forms available
Form 990-EZ 2013
Location
Perry Hall, MD, USA
Phone
4105912568
Rating
79
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$130,040
Expenses
$154,168
Assets
$105,693

Source: IRS Form 990-EZ. Selected filing: tax year 2013. Amounts in USD.

Leadership & pay

12 people listed

Executive titles in this filing

  • John Grimes III (President)
  • Stephen Lesniewski (Vice President)

People named in this filing

  • John Grimes III (President)
  • Stephen Lesniewski (Vice President)
  • Melissa Schuch (Secretary)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990-EZ. Selected filing: tax year 2013. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To engage in, promote and support educational programs, events and activities through publishing articles, publications and providing educational programs for fraud examiner professionals.

What it reported doing in 2013

Members and guests attend meetings where speakers present current topics on fraud detection and presentations which provide credit for maintaining CFE certification.

Operating model

Revenue model
Cannot be determined from the filing. The filing does not provide enough consistent revenue detail to tell how this nonprofit funds its work.
Distribution model
Direct operator. The filing allocates 97% 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. Expenses are high relative to revenue and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 85
  • Transparency & Controls: 82
  • Sustainability: 26
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 89.7%; rating input score 90
  • Program expense ratio: 75.6%; rating input score 76

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: -18.6%; rating input score 7; 7th percentile among comparable filings
  • Total-asset coverage ratio: 0.69; rating input score 52; 52nd percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: 18.7% per year; rating input score 100; 74th percentile among comparable filings
  • Revenue growth: -2% per year; rating input score 0; 26th percentile among comparable filings
  • Asset growth: -20.4% per year; rating input score 0; 11th percentile among comparable filings

Details

  • Where the money goes: 89.7% of revenue deployed · 75.6% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 3 filed program accomplishments · $117K in reported program spending
  • Leadership: top reported pay $0 · 12 people listed
  • Consistency: 8 of 8 current checks pass
  • Schedules: 1 filed schedules
  • Filing history: 2 filing years from 2012 to 2013
  • Contacts: How to reach this organization
  • 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 — Sustainability: Operating margin scored 7/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Total-asset coverage ratio scored 52/100.