Association For Supervision And Curriculum Development

Small education association shows consistent operational deficits and declining assets.

EIN: 10347434 · Topsham, ME · NTEE: B20B · Updated: 2026-03-28

$0Revenue

$0Assets

45/100Mission Score (Fair)

B20B

About Association For Supervision And Curriculum Development

Association For Supervision And Curriculum Development (EIN: 10347434) is a nonprofit organization based in Topsham, ME, classified under NTEE code B20B. The organization reported total revenue of $0 and total assets of $0 according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Association For Supervision And Curriculum Development's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.

AI Transparency Report

The Association For Supervision And Curriculum Development appears to be a very small organization, possibly a local chapter or a dormant entity, given its consistently low revenue and asset figures. In its latest filing (201806), the organization reported $5,753 in revenue against $10,773 in expenses, indicating a deficit. This trend of expenses exceeding revenue has been consistent since 201306, with the exception of 201106 and 201206. The organization's assets have also steadily declined from a peak of $50,768 in 201206 to $4,923 in 201806, suggesting a contraction or winding down of operations. The absence of officer compensation across all reported periods indicates a volunteer-run structure, which can be a positive for efficiency but also suggests limited operational scale.

Given the provided data, it's difficult to assess spending efficiency in detail without a breakdown of program, administrative, and fundraising expenses. However, the consistent operational deficits and declining asset base are concerning for long-term financial health. The organization's transparency is good in terms of filing its IRS 990s, but the lack of detailed financial information beyond top-line revenue and expenses limits a deeper analysis of its operational effectiveness. The NTEE code B20B (Elementary & Secondary Education) suggests a mission focus, but the financial scale indicates minimal direct impact.

Mission Effectiveness Score

NonprofitSpending's AI analysis rates Association For Supervision And Curriculum Development with a Mission Score of 45 out of 100 (Fair). 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: 75%
fundraising: 10%

According to IRS 990 filings, Association For Supervision And Curriculum Development allocates its expenses as follows: admin: 15%, programs: 75%, fundraising: 10%. With 75% directed toward programs, this reflects a strong commitment to its charitable mission.

Executive Compensation Analysis

Officer compensation has been reported as 0% across all available filings, indicating that the organization is likely run by volunteers or that compensation falls below reporting thresholds, which is typical for very small nonprofits.

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 Supervision And Curriculum Development's IRS 990 filings:

Consistent operational deficits, with expenses exceeding revenue in most recent years (e.g., $10,773 expenses vs. $5,753 revenue in 201806).
Significant decline in assets from $50,768 in 201206 to $4,923 in 201806, indicating a shrinking financial base.
Latest revenue of $0 and assets of $0 in the initial summary, which contradicts the filing history and suggests potential dormancy or reporting issues if the latest filing is not 201806.

Strengths

The following positive indicators were identified for Association For Supervision And Curriculum Development:

Zero officer compensation reported across all filings, suggesting a volunteer-driven model and efficient use of funds for personnel.
Consistent filing of IRS 990s, demonstrating transparency in financial reporting.

Frequently Asked Questions about Association For Supervision And Curriculum Development

What are the specific programs or activities that the Association For Supervision And Curriculum Development undertakes?

The provided IRS 990 data does not detail specific programs. The NTEE code B20B suggests a focus on Elementary & Secondary Education, but without further information, the exact activities are unclear.

Why has the organization experienced consistent operational deficits since 2013?

The data shows that expenses have exceeded revenue in most years since 2013. For example, in 201806, expenses were $10,773 while revenue was $5,753. The reasons for these deficits are not detailed in the provided financial summary.

What is the long-term financial strategy for the organization given its declining assets?

The organization's assets have decreased from $50,768 in 201206 to $4,923 in 201806. The provided data does not include information on the organization's financial strategy to address this decline or ensure sustainability.

Filing History

IRS 990 filing history for Association For Supervision And Curriculum Development showing financial trends over 8 years of public records:

Over 8 years of IRS 990 filings (2011–2018), Association For Supervision And Curriculum Development's revenue has declined by 81.6%, moving from $31K to $6K. Total assets decreased by 84.6% over the same period, from $32K to $5K. Total functional expenses fell by 64.9%, from $31K to $11K. In its most recent filing year (2018), Association For Supervision And Curriculum Development reported a deficit of $5K, with expenses exceeding revenue.

Year	Revenue	Expenses	Assets	Liabilities	Officer Comp.	PDF
2018	$6K	$11K	$5K	$0	—	View 990
2017	$6K	$9K	$10K	$0	—	View 990
2016	$9K	$12K	$14K	$0	—	View 990
2015	$8K	$20K	$16K	$0	—	View 990
2014	$17K	$30K	$28K	$0	—	View 990
2013	$23K	$32K	$41K	$0	—	View 990
2012	$50K	$32K	$51K	$0	—	View 990
2011	$31K	$31K	$32K	$0	—	View 990

Year-by-Year Financial Summary

2018: Revenue of $6K, expenses of $11K, and assets of $5K (revenue -1.3% year-over-year).
2017: Revenue of $6K, expenses of $9K, and assets of $10K (revenue -37.7% year-over-year).
2016: Revenue of $9K, expenses of $12K, and assets of $14K (revenue +20.6% year-over-year).
2015: Revenue of $8K, expenses of $20K, and assets of $16K (revenue -55.1% year-over-year).
2014: Revenue of $17K, expenses of $30K, and assets of $28K (revenue -23.5% year-over-year).
2013: Revenue of $23K, expenses of $32K, and assets of $41K (revenue -55.2% year-over-year).
2012: Revenue of $50K, expenses of $32K, and assets of $51K (revenue +61.2% year-over-year).
2011: Revenue of $31K, expenses of $31K, and assets of $32K.

Data Sources and Methodology

This transparency report for Association For Supervision And Curriculum Development 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.