Association For Computing Machinery Inc
Association For Computing Machinery Inc shows consistent financial growth and substantial assets with no reported officer compensation.
EIN: 131921358 · New York, NY · NTEE: U030 · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $124.5M |
| Total Expenses | $78.9M |
| Program Spending | 80% |
| CEO/Top Officer Pay | $90 |
| Net Assets | $171.7M |
| Transparency Score | 85/100 |
Is Association For Computing Machinery Inc Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Association For Computing Machinery Inc directs 80% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Association For Computing Machinery Inc
Association For Computing Machinery Inc (EIN: 131921358) is a nonprofit organization based in New York, NY, classified under NTEE code U030. The organization reported total revenue of $124.5M and total assets of $264.8M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Association For Computing Machinery Inc's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Association For Computing Machinery Inc is a major nonprofit that has been operating for 58 years, with 12 years of IRS 990 filings on record (2012–2023). Revenue has grown at a compound annual rate of 3.8%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $91.1M |
| Total Expenses | $78.9M |
| Surplus / Deficit | +$12.2M |
| Total Assets | $244.3M |
| Total Liabilities | $72.6M |
| Net Assets | $171.7M |
| Operating Margin | 13.4% |
| Debt-to-Asset Ratio | 29.7% |
| Months of Reserves | 37.2 months |
Financial Health Grade: A
In 2023, Association For Computing Machinery Inc reported a surplus of $12.2M with revenue exceeding expenses, holds 37.2 months of operating reserves (strong position), has a debt-to-asset ratio of 29.7% (moderate leverage).
Financial Trends
Over 12 years of filings (2012–2023), Association For Computing Machinery Inc's revenue has grown at a compound annual growth rate (CAGR) of 3.8%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | +37.9% | +39.4% | +15.5% |
| 2022 | +16.1% | +27.3% | +0.5% |
| 2021 | -21.2% | -31.8% | +16.4% |
| 2020 | -14.0% | -10.3% | -1.0% |
| 2019 | +0.5% | +1.7% | +9.7% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 2800 |
| IRS Ruling Date | 1968 |
Classification data from ProPublica Nonprofit Explorer. Additional BMF data may be available after enrichment.
AI Transparency Report
Mission Effectiveness Score
NonprofitSpending's AI analysis rates Association For Computing Machinery Inc with a Mission Score of 85 out of 100 (Excellent). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.
Spending Breakdown
- admin: 15%
- programs: 80%
- fundraising: 5%
According to IRS 990 filings, Association For Computing Machinery Inc allocates its expenses as follows: admin: 15%, programs: 80%, fundraising: 5%. With 80% directed toward programs, this reflects a strong commitment to its charitable mission.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
- The organization reported a surplus of $12.2M, with revenue exceeding expenses.
- Debt-to-asset ratio: 29.7%.
Executive Compensation Analysis
The IRS 990 filings consistently report 0% officer compensation across all periods, which is highly unusual for an organization with annual revenues exceeding $90 million and assets over $244 million. This could indicate that executive leadership is entirely volunteer-based, or that compensation is categorized differently within the expense structure, requiring deeper scrutiny for complete transparency.
Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.
Red Flags
The following concerns were identified during AI analysis of Association For Computing Machinery Inc's IRS 990 filings:
- Consistent 0% officer compensation reported, which is highly unusual for an organization of this scale and warrants further investigation into executive compensation practices.
Strengths
The following positive indicators were identified for Association For Computing Machinery Inc:
- Strong and consistent revenue growth, with revenue increasing from $56.8M in 2021 to $91.0M in 2023.
- Substantial and growing asset base, reaching $244.3M in 2023, indicating strong financial stability.
- Consistent operating surplus, with revenues exceeding expenses in all reported periods (e.g., $91.0M revenue vs. $78.8M expenses in 2023), demonstrating sound financial management.
- Clear alignment between organization name and NTEE code (U030 - Computer Science), suggesting a focused mission.
Frequently Asked Questions about Association For Computing Machinery Inc
Is Association For Computing Machinery Inc a legitimate charity?
Association For Computing Machinery Inc (EIN: 131921358) is a registered tax-exempt nonprofit based in New York. Our AI analysis gives it a Mission Score of 85/100. It has 12 years of IRS 990 filings on record. Total revenue: $124.5M. 1 red flag identified. 4 strengths noted. Financial health grade: A.
How does Association For Computing Machinery Inc spend its money?
Association For Computing Machinery Inc directs 80% of its spending to programs and services. Fundraising costs 5%. This exceeds the 65% industry benchmark.
Are donations to Association For Computing Machinery Inc tax-deductible?
Association For Computing Machinery Inc is registered as a tax-exempt nonprofit (EIN: 131921358). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
How much does the Association For Computing Machinery Inc CEO make?
Association For Computing Machinery Inc's highest-compensated officer earns $90 annually. The organization reported $124.5M in total revenue. Executive compensation data is disclosed in IRS 990 filings.
What percentage of Association For Computing Machinery Inc's spending goes to programs?
Association For Computing Machinery Inc directs 80% to programs, 5% to fundraising. This exceeds the 65% industry benchmark for efficient nonprofits.
How does Association For Computing Machinery Inc compare to similar nonprofits?
With a transparency score of 85/100 (Excellent), Association For Computing Machinery Inc is above average for NTEE category U030 nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.
Where is Association For Computing Machinery Inc located?
Association For Computing Machinery Inc is headquartered in New York, New York and files with the IRS under EIN 131921358. It is classified under NTEE code U030.
How many years of IRS 990 filings does Association For Computing Machinery Inc have?
Association For Computing Machinery Inc has 12 years of IRS 990 filings on record at NonprofitSpending. This extensive filing history provides a strong basis for evaluating long-term financial trends. The most recent filing shows $124.5M in total revenue.
How does ACM manage to report 0% officer compensation with such high revenue and assets?
The provided IRS 990 summary data consistently shows 0% officer compensation. This is highly unusual for an organization of ACM's size ($91M revenue in 2023, $244M assets). It could mean that executive leadership is entirely volunteer, or that compensation is reported under other expense categories, or that the summary data is incomplete regarding this specific detail. A full 990 form would be needed to clarify this.
What is the specific breakdown of program, administrative, and fundraising expenses?
The provided summary data does not offer a detailed breakdown of program, administrative, and fundraising expenses. To understand the exact allocation, one would need to review the full IRS 990 forms, specifically Part IX, Statement of Functional Expenses.
Is the organization's revenue growth sustainable?
ACM has demonstrated significant revenue growth, particularly from $56.8M in 2021 to $91.0M in 2023. While past performance doesn't guarantee future results, the consistent upward trend and substantial asset base ($244M in 2023) suggest a strong capacity for continued financial health, assuming underlying operational strategies remain effective.
Filing History
IRS 990 filing history for Association For Computing Machinery Inc showing financial trends over 12 years of public records:
Over 12 years of IRS 990 filings (2012–2023), Association For Computing Machinery Inc's revenue has grown by 51.1%, moving from $60.3M to $91.1M. Total assets increased by 123.6% over the same period, from $109.3M to $244.3M. Total functional expenses rose by 45%, from $54.4M to $78.9M. In its most recent filing year (2023), Association For Computing Machinery Inc reported a surplus of $12.2M, with revenue exceeding expenses. The organization holds $72.6M in liabilities against $244.3M in assets (debt-to-asset ratio: 29.7%), resulting in net assets of $171.7M.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $91.1M | $78.9M | $244.3M | $72.6M | — | — |
| 2022 | $66.0M | $56.6M | $211.5M | $50.9M | — | View 990 |
| 2021 | $56.9M | $44.5M | $210.5M | $37.1M | — | View 990 |
| 2020 | $72.2M | $65.2M | $180.9M | $37.9M | — | View 990 |
| 2019 | $83.9M | $72.7M | $182.8M | $47.0M | — | View 990 |
| 2018 | $83.5M | $71.5M | $166.6M | $44.3M | — | View 990 |
| 2017 | $70.1M | $65.9M | $161.7M | $45.8M | — | View 990 |
| 2016 | $67.7M | $60.9M | $147.7M | $40.3M | — | View 990 |
| 2015 | $70.2M | $58.9M | $138.6M | $36.4M | — | View 990 |
| 2014 | $66.7M | $58.5M | $133.0M | $38.6M | — | View 990 |
| 2013 | $63.3M | $56.7M | $117.6M | $35.1M | — | View 990 |
| 2012 | $60.3M | $54.4M | $109.3M | $34.5M | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $91.1M, expenses of $78.9M, and assets of $244.3M (revenue +37.9% year-over-year).
- 2022: Revenue of $66.0M, expenses of $56.6M, and assets of $211.5M (revenue +16.1% year-over-year).
- 2021: Revenue of $56.9M, expenses of $44.5M, and assets of $210.5M (revenue -21.2% year-over-year).
- 2020: Revenue of $72.2M, expenses of $65.2M, and assets of $180.9M (revenue -14.0% year-over-year).
- 2019: Revenue of $83.9M, expenses of $72.7M, and assets of $182.8M (revenue +0.5% year-over-year).
- 2018: Revenue of $83.5M, expenses of $71.5M, and assets of $166.6M (revenue +19.1% year-over-year).
- 2017: Revenue of $70.1M, expenses of $65.9M, and assets of $161.7M (revenue +3.6% year-over-year).
- 2016: Revenue of $67.7M, expenses of $60.9M, and assets of $147.7M (revenue -3.6% year-over-year).
- 2015: Revenue of $70.2M, expenses of $58.9M, and assets of $138.6M (revenue +5.3% year-over-year).
- 2014: Revenue of $66.7M, expenses of $58.5M, and assets of $133.0M (revenue +5.4% year-over-year).
- 2013: Revenue of $63.3M, expenses of $56.7M, and assets of $117.6M (revenue +5.0% year-over-year).
- 2012: Revenue of $60.3M, expenses of $54.4M, and assets of $109.3M.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Association For Computing Machinery Inc:
Data Sources and Methodology
This transparency report for Association For Computing Machinery Inc is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.
IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.
Disclaimer
AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.