Human Factors and Ergonomics Society

Nonprofit profile at a glance

EIN
952151714
IRS 990 coverage
2011–2024
Forms available
Form 990 2024, Form 990-T 2024, Form 990-N 2009
Location
Washington, DC, USA
Phone
2023672436
Rating
68
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Biological & Life Sciences

Official website

Reported finances

Revenue
$2,296,139
Expenses
$2,796,370
Assets
$933,941
Liabilities
$901,044

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

Leadership & pay

13 people listed

Executive titles in this filing

  • CAMILLE PERES (PRESIDENT)
  • SUSAN KOTOWSKI (IMM. PAST-PRESIDENT)
  • CAROLINE CAO (PRESIDENT-ELECT)
  • STEVEN C KEMP (EXECUTIVE DIRECTOR)

People named in this filing

  • CAMILLE PERES (PRESIDENT)
  • SUSAN KOTOWSKI (IMM. PAST-PRESIDENT)
  • CAROLINE CAO (PRESIDENT-ELECT)

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

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

Overview

Mission

To promote the discovery and exchange of knowledge concerning the characteristics of human beings that are applicable to the design of systems and devices of all kinds.

What it reported doing in 2024

Publications - the organization publishes peer-reviewed scientific publications containing the latest findings in human factors/ergonomics research and practice.

Operating model

Revenue model
Other-operating. 99% of the money available for current operations came from other operating revenue.
Distribution model
Direct operator. The filing allocates 98% 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 - The filed numbers largely add up and most voting board members are independent. A relatively small share of total spending goes to programs and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 58
  • Transparency & Controls: 80
  • Accountability: 76
  • Sustainability: 17
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 69.8%; rating input score 70
  • Program expense ratio: 56.6%; rating input score 57
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.9%; rating input score 93; 13th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 68.7%; rating input score 69; 18th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 3 of 7 controls in place; rating input score 43
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -21.8%; rating input score 6; 6th percentile among comparable filings
  • Total-asset coverage ratio: 0.33; rating input score 11; 11th percentile among comparable filings
  • Liabilities to assets ratio: 0.96; rating input score 6; 6th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 91; 91st percentile among comparable filings

Growth

  • Program expense growth: 7.5% per year; rating input score 100; 53rd percentile among comparable filings
  • Revenue growth: 3.7% per year; rating input score 100; 32nd percentile among comparable filings
  • Asset growth: 0.1% per year; rating input score 100; 12th percentile among comparable filings

Details

  • Where the money goes: 69.8% of revenue deployed · 56.6% of spending went to programs
  • Governance: 12 of 12 board members independent · 3 of 7 filing controls reported
  • Programs: 6 filed program accomplishments · $1.6M in reported program spending
  • Leadership: top reported pay $0 · 13 people listed
  • Highest-paid contractors: 3 contractors listed · $1M reported
  • Consistency: 28 of 29 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes grants
  • Filing history: 12 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • 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.

  • Review — Financial Efficiency: Program expense ratio scored 57/100.
  • Moderate — Accountability: Governance controls: 4 of 7 not reported.
  • High — Sustainability: Operating margin scored 6/100.
  • High — Sustainability: Total-asset coverage ratio scored 11/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 6/100.