International Association of Credit Portfolio Managers
Legal name: International Association of Credit Portfolio Managers Inc
Nonprofit profile at a glance
- EIN
- 134184184
- IRS 990 coverage
- 2010–2024
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2024
- Location
- New York, NY, USA
- Phone
- +1 646 583 1788
- Rating confidence
- Limited
- Sector
- Boards of Trade
Reported finances
- Revenue
- $4,895,961
- Expenses
- $4,671,632
- Assets
- $5,351,539
- Liabilities
- $3,312,941
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
28 people listed
Executive titles in this filing
- SOM-LOK LEUNG (EXECUTIVE DIRECTOR)
- MARCIA A BANKS (DEPUTY EXECUTIVE DIRECTOR)
Highest reported compensation
- SOM-LOK LEUNG (EXECUTIVE DIRECTOR): $772,245 total reported compensation
- MARCIA A BANKS (DEPUTY EXECUTIVE DIRECTOR): $489,348 total reported compensation
- JENNIFER BEARDEN (SENIOR DIRECTOR): $403,272 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To increase awareness of the value and the function of credit portfolio management among financial markets worldwide, and to discuss and resolve issues of common interest to its members.
What it reported doing in 2024
The association provided a forum for member institutions to exchange ideas on topics of practical interest; created a forum for the discussion of issues of relevance to participants in credit markets and cooperated with other organizations on issues of mutual concern in order to promote common interests; informed its members of regulatory and administrative developments affecting participants in credit portfolio management; provided a forum for its members to examine and review such developments; effectively represented the common interests of its members before regulatory and administrative bodies and international or quasi-public institutes, boards and other bodies; and fostered research on credit risk measurement and management.
Operating model
- Revenue model
- Earned-program. 98% 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: 43
- Accountability: 92
- Sustainability: 37
- Growth: 60
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: 1 of 6 controls in place; rating input score 17
- Compensation committee: Missing
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Missing
- Compensation survey or study: Missing
- Board or committee approval: Pass
- 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: 95.5%; rating input score 95; 26th percentile among comparable filings
- Governance controls: 7 of 8 controls in place; rating input score 88
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Fail
- 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: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 4.6%; rating input score 49; 49th percentile among comparable filings
- Total-asset coverage ratio: 1.15; rating input score 42; 42nd percentile among comparable filings
- Liabilities to assets ratio: 0.62; rating input score 16; 16th percentile among comparable filings
- Officer compensation ratio: 55.5%; rating input score 1; 1st percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: 4.6% per year; rating input score 100; 39th percentile among comparable filings
- Asset growth: 5.6% per year; rating input score 100; 38th percentile among comparable filings
Details
- What they do: 3 programs and campaigns described on the official site · 1 operating location identified
- Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
- Governance: 21 of 22 board members independent · 7 of 8 filing controls reported
- Programs: 1 filed program accomplishment
- Leadership: top reported pay $772K · 28 people listed · 1 of 6 pay-setting controls reported
- Consistency: 12 of 12 current checks pass
- Schedules: 5 filed schedules · includes foreign activity and executive pay
- Filing history: 15 filing years from 2010 to 2024
- Contacts: How to reach this organization
- Money network: 7 filed money-flow records
- 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: Foreign activity oversight scored 0/100.
- High — Transparency & Controls: Grant itemization coverage scored 0/100.
- Moderate — Sustainability: Operating margin scored 49/100.
- Review — Accountability: Governance controls: Document-retention policy not reported.
- Moderate — Sustainability: Total-asset coverage ratio scored 42/100.
- High — Sustainability: Officer compensation ratio scored 1/100.
- High — Sustainability: Liabilities to assets ratio scored 16/100.