Association of Service and Computer Dealers International

Nonprofit profile at a glance

EIN
751804958
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Delray Beach, FL, USA
Phone
5612669016
Rating
81
Verdict
STRONG
Rating confidence
Moderate

Official website

Reported finances

Revenue
$326,486
Expenses
$319,402
Assets
$387,218
Liabilities
$401,920

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

Leadership & pay

20 people listed

Executive titles in this filing

  • Neil Vill (Vice President US)
  • Karen Mcgaughey (Vice President Ethics)
  • Brett Rogers (Vice President APAC)
  • Joseph Marion Via Mgmt Company (President & CEO)

Highest reported compensation

  • Joseph Marion Via Mgmt Company (President & CEO): $119,700 total reported compensation

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

Overview

Mission

Representation of businesses engaged in selling and servicing pre-owned computer equipment through promoting high ethical standards, present industry views to manufacturers and provide a forum for informing members on industry related matters.

What it reported doing in 2024

The association sponsored approximately ten virtual meetings under covid pandemic conditions attended by individuals representing approximately 350 member and nonmember companies to exchange information, vote on issues of general concern and stay informed on industry matters.

Operating model

Revenue model
Earned-program. 99% 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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Program spending has declined or grown slowly and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 87
  • Transparency & Controls: 90
  • Accountability: 87
  • Sustainability: 36
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 96.5%; rating input score 97
  • 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: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 95%; rating input score 95; 26th percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 2.2%; rating input score 44; 44th percentile among comparable filings
  • Total-asset coverage ratio: 1.21; rating input score 46; 46th percentile among comparable filings
  • Liabilities to assets ratio: 1.04; rating input score 5; 5th percentile among comparable filings
  • Officer compensation ratio: 37.5%; rating input score 7; 7th percentile among comparable filings

Growth

  • Program expense growth: -14.4% per year; rating input score 0; 8th percentile among comparable filings
  • Revenue growth: -6.5% per year; rating input score 0; 9th percentile among comparable filings
  • Asset growth: -5.7% per year; rating input score 0; 10th percentile among comparable filings

Details

  • Where the money goes: 96.5% of revenue deployed · 100% of spending went to programs
  • Governance: 19 of 20 board members independent · 6 of 8 filing controls reported
  • Programs: 5 filed program accomplishments · $319K in reported program spending
  • Leadership: top reported pay $120K · 20 people listed
  • Consistency: 23 of 23 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 15 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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 — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 44/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 46/100.
  • High — Sustainability: Liabilities to assets ratio scored 5/100.
  • High — Sustainability: Officer compensation ratio scored 7/100.