Ethics & Compliance Officer Association
Nonprofit profile at a glance
- EIN
- 043259433
- IRS 990 coverage
- 2010–2024
- Forms available
- Form 990 2024
- Location
- Merrifield, VA, USA
- Phone
- 7036472185
- Rating confidence
- Limited
Reported finances
- Revenue
- $1,771,627
- Expenses
- $1,881,213
- Assets
- $176,130
- Liabilities
- $2,062,148
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
22 people listed
Executive titles in this filing
- PATRICIA J HARNED PHD (CHIEF EXECUTIVE OFFICER)
Highest reported compensation
- PATRICIA J HARNED PHD (CHIEF EXECUTIVE OFFICER): $278,848 total reported compensation
- SEMIHA EVREN ESEN (VP, RESEARCH & ANALYTICS): $150,420 total reported compensation
- CAROL LEVEY (VP, MARKETING): $137,284 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Established in 1922, the ethics & compliance initiative (eci) comprises the two oldest nonprofits in the ethics & compliance industry; the ethics resource center (d.b.a. The ethics research center) and the ethics & compliance officer association (d.b.a. The ethics & compliance association). As an association, eca brings together ethics & compliance professionals and academics from all over the world to share techniques, resources and exciting new ideas.
What it reported doing in 2024
Conferences: eca hosts a two-and-a-half-day annual conference with breakout sessions to benefit industry professionals, including members, speakers, vendors, academics, students and other members of the public. Eca also hosts best practice forums on specific practices that serve members, speakers, students, and other members of the public. Additionally, the eci fellows program includes two meetings per year where senior ethics & compliance professionals gather to identify emerging issues and build new knowledge.
Operating model
- Revenue model
- Earned-program. 94% of the money available for current operations came from fees and other program 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 verdict
- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.
Rating breakdown
- Financial Efficiency: NotEnoughData
- Transparency & Controls: 39
- Accountability: 82
- Sustainability: 19
- Growth: 0
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: Limited
- Program expense ratio: Limited
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd 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: 5 of 9 controls in place; rating input score 56
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- 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: -6.2%; rating input score 22; 22nd percentile among comparable filings
- Total-asset coverage ratio: 0.09; rating input score 5; 5th percentile among comparable filings
- Liabilities to assets ratio: 11.71; rating input score 0; 0th percentile among comparable filings
- Officer compensation ratio: 2.7%; rating input score 57; 57th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: -1.7% per year; rating input score 0; 10th percentile among comparable filings
- Asset growth: -4.3% per year; rating input score 0; 7th percentile among comparable filings
Details
- Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
- Governance: 18 of 18 board members independent · 5 of 9 filing controls reported
- Programs: 3 filed program accomplishments
- Leadership: top reported pay $279K · 22 people listed · 0 of 6 pay-setting controls reported
- Highest-paid contractors: 1 contractor listed · $180K reported
- Consistency: 10 of 10 current checks pass
- Schedules: 6 filed schedules · includes foreign activity and executive pay
- Filing history: 14 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 — Transparency & Controls: Foreign activity oversight scored 0/100.
- High — Transparency & Controls: Grant itemization coverage scored 0/100.
- High — Growth: Revenue growth scored 0/100.
- Review — Accountability: Governance controls: 3 of 8 not reported.
- High — Sustainability: Operating margin scored 22/100.
- High — Growth: Asset growth scored 0/100.
- High — Sustainability: Total-asset coverage ratio scored 5/100.
- High — Sustainability: Liabilities to assets ratio scored 0/100.
- Review — Sustainability: Officer compensation ratio scored 57/100.