Liabilities / Assets
35th percentile
Higher debt load relative to assets than 35% of similar nonprofits.
Computing Sciences Accreditation
990 • Fiscal year 2015 • EIN 13-3317248
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.01x
Liabilities / Revenue
39th percentile
Higher debt load relative to revenue than 39% of similar nonprofits.
Net Margin
78th percentile
Higher net margin than 78% of similar nonprofits.
Top Officer Pay
Score unavailable
This filing does not contain officer compensation rows.
Asset Growth
Score unavailable
No earlier valid filing was available within the previous three public years.
Revenue Growth
Score unavailable
No earlier valid filing was available within the previous three public years.
Balance Sheet
Assets
Up$647,765
Up $66,679 (+11%) from 2014
Net Assets
Up$642,391
Up $69,575 (+12%) from 2014
Liabilities
Down$5,374
Down $2,896 (-35%) from 2014
Revenue And Expenses
Revenue
Up$343,206
Up $3,537 (+1.0%) from 2014
Expenses
Up$273,631
Up $11,237 (+4.3%) from 2014
Net Income
Down$69,575
Down $7,700 (-10.0%) from 2014
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Oct 1, 2014 to Sep 30, 2015
- Signed
- Jun 16, 2016
- Return Version
- 2014v6.0
- Gross Receipts
- $343,206
Mission and Program Overview
Mission
Csab, inc. Is the lead society within abet for accreditation of programs in computer science, information systems, software engineering and information technology, and is a cooperating society for accreditation of computer engineering, biological engineering, and information engineering technology.
SEE PART III, LINE 1.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Savings and Temporary Cash Investments | $579,492 | $640,862 | ▲ $61,370 |
| Cash and Non-Interest-Bearing Accounts | - | $5,437 | - |
| Prepaid Expenses and Deferred Charges | $1,000 | $1,000 | → $0 |
| Land, Buildings, and Equipment, Net | $594 | $466 | ▼ $128 |
| Total Assets | $581,086 | $647,765 | ▲ $66,679 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $8,270 | $5,374 | ▼ $2,896 |
| Total Liabilities | $8,270 | $5,374 | ▼ $2,896 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $572,816 | $642,391 | ▲ $69,575 |
| Total Net Assets Fund Balance | $572,816 | $642,391 | ▲ $69,575 |
| Total Liabilities and Net Assets / Fund Balance | $581,086 | $647,765 | ▲ $66,679 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $466 | $170 | $636 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Elizabeth Glazer | Executive Director | PT | $67,370 | $67,370 |
Board Members and Trustees
| Name | Title |
|---|---|
| Pearl Y Wang | Board President |
| Harold Grosssman | Board Vice President |
| Jim Leone | Board Representative |
| Mark Sebern | Board Representative |
| Mary Jane Willshire-fairley | Board Representative |
| Paul Leidig | Board Representative |
| Ron Doyle | Board Representative |
| Allen Parrish | Board Secretary/treasurer |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $0
- Program Service Revenue
- $341,891
- Investment Income
- $1,315
- Other Revenue
- $0
- Change in Net Assets
- $69,575
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $343,206
- Revenue Not Reported on Financial Statements
- $0
- Revenue Not Reported on Form 990
- $0
- Total Revenue per Audited Statements
- $343,206
- Total Revenue per Form 990
- $343,206
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $206,681 |
| Salaries, Compensation, and Employee Benefits | $66,950 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Current Officers, Directors, Trustees, and Key Employees | $6,695 | $60,255 | - | $66,950 |
| Travel | $12,871 | $12,870 | - | $25,741 |
| Conferences and Meetings | $9,297 | $9,297 | - | $18,594 |
| Fees for Services Accounting | $3,595 | $3,594 | - | $7,189 |
| Insurance | $1,872 | $1,872 | - | $3,744 |
| Office Expenses | $944 | $944 | - | $1,888 |
| Other Expenses | $195 | $196 | - | $391 |
| Fees for Services Legal | $85 | $85 | - | $170 |
| Depreciation Depletion | $64 | $64 | - | $128 |
| Total Functional Expenses | $184,215 | $89,416 | $0 | $273,631 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $273,631 |
| Total Expenses per Audited Statements | $273,631 |
| Total Expenses per Form 990 | $273,631 |
| Expenses Not Reported on Financial Statements | $0 |
| Expenses Not Reported on Form 990 | $0 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
- Lobbying activity
- No
- Subject to proxy tax
- No
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Annual disclosure for covered persons
- Yes
- Audit committee
- Yes
- Backup withholding compliance
- Yes
- Business relationship with family members
- No
- Business relationship with organization members
- No
- Material changes to governing documents
- Yes
- Compensation from other sources disclosed
- No
- CEO compensation reviewed
- Yes
- Other officer compensation reviewed
- No
- Conflict-of-interest policy
- Yes
- Audited financial statements prepared
- No
- Key decisions subject to board approval
- Yes
- Management duties delegated
- Yes
Governance Explanations
Form 990, Part VI, Section A, Line 3
“The executive director, who manages the day-to-day operations of the organizaton under the guidance of the executive committee (officers), is an independent contractor.”
Form 990, Part VI, Section A, Line 4
“Csab revised its constitution to permit extension of the representative director terms of the csab president and vice president to allow for more effective officer succession.”
Form 990, Part VI, Section A, Line 6
“The organization's members are two associations: the association for computing machinery and the ieee computer society.”
Form 990, Part VI, Section A, Line 7A
“The member associations appoint the members of the csab board of directors.”
Form 990, Part VI, Section A, Line 7B
“The only decisions subject to member approval regard changes to csab's governing documents and articles of incorporation.”
Form 990, Part VI, Section B, Line 11
“A complete copy of the form 990 was shared with all members of the executive committee of the board of directors following preparation of the return by the outside accountants. The executive committee approved the 990 and the form was then filed. The return was then presented to the remaining members of the board of directors at the next board meeting.”
Form 990, Part VI, Section B, Line 12C
“All participants in any csab meeting where actions may be taken by the executive committee or board of directors are required to sign a conflict of interest policy statement. If a conflict of interest is disclosed, the affected individual recuses himself/herself from participation or discussion of the matter. The remaining board members then decide what course of action to take that is in csab's best interest.”
Form 990, Part VI, Section B, Line 15A
“The executive committee approved the compensation of the executive director most recently in march 2016. The vote was taken at a face-to-face meeting and recorded in the minutes. Upon hiring the executive director, compensation was determined based on comparable part-time contract positions for similar sized non-profit organizations. Subsequent to that, the board approves annual cost-of-living increases. Salary adjustments are disclosed to the board as part of the budget approval process.”
Form 990, Part VI, Section C, Line 19
“The governing documents are available at www.csab.org. Annual audited financial statements and conflict of interest policy are provided to the public by request.”
Filing and Contact Details
Filer
- Filer Name
- Csab Inc
- EIN
- 13-3317248
- Phone
- 4103395456
- Address
- 417 TERRACE WAY, TOWSON, MD 21204
Signing Officer
- Name
- Elizabeth Glazer
- Title
- Executive Director
- Phone
- 4103395456
- Signed
- 2016-06-16
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Elizabeth Glazer
- Formed
- 1986
- Legal Domicile
- Ny
- Voting Board Members
- 8
- Independent Board Members
- 8
- Employees
- 0
- Volunteers
- 300
Preparer
- Firm
- Gelman Rosenberg & Freedman
- Address
- 4550 MONTGOMERY AVE SUITE 650N, BETHESDA, MD 20814-2930
- Phone
- 3019519090
Supplemental Narrative
Financial Statement Notes
PART X, LINE 2:
“For the year ended september 30, 2015, csab, inc. Has documented its consideration of fasb asc 740-10, income taxes, that provides guidance for reporting uncertainty in income taxes and has determined that no material uncertain tax positions qualify for either recognition or disclosure in the financial statements.”
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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
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| IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt | 0 | CSAB HAS TWO SUPPORTED ORGANIZATIONS, IEEE AND ACM. CSAB DESIGNATES ITS SUPPORTED ORGANIZATIONS BY PURPOSE. THE GENERAL PURPOSE OF CSAB IS TO ADVANCE THE DEVELOPMENT AND PRACTICE OF COMPUTING DISCIPLINES IN THE PUBLIC INTEREST THROUGH ENHANCEMENT OF QUALITY EDUCATIONAL DEGREE PROGRAMS IN COMPUTING. |
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| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | FOR THE YEAR ENDED SEPTEMBER 30, 2015, CSAB, INC. HAS DOCUMENTED ITS CONSIDERATION OF FASB ASC 740-10, INCOME TAXES, THAT PROVIDES GUIDANCE FOR REPORTING UNCERTAINTY IN INCOME TAXES AND HAS DETERMINED THAT NO MATERIAL UNCERTAIN TAX POSITIONS QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE EXECUTIVE DIRECTOR, WHO MANAGES THE DAY-TO-DAY OPERATIONS OF THE ORGANIZATON UNDER THE GUIDANCE OF THE EXECUTIVE COMMITTEE (OFFICERS), IS AN INDEPENDENT CONTRACTOR. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | CSAB REVISED ITS CONSTITUTION TO PERMIT EXTENSION OF THE REPRESENTATIVE DIRECTOR TERMS OF THE CSAB PRESIDENT AND VICE PRESIDENT TO ALLOW FOR MORE EFFECTIVE OFFICER SUCCESSION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE ORGANIZATION'S MEMBERS ARE TWO ASSOCIATIONS: THE ASSOCIATION FOR COMPUTING MACHINERY AND THE IEEE COMPUTER SOCIETY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE MEMBER ASSOCIATIONS APPOINT THE MEMBERS OF THE CSAB BOARD OF DIRECTORS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE ONLY DECISIONS SUBJECT TO MEMBER APPROVAL REGARD CHANGES TO CSAB'S GOVERNING DOCUMENTS AND ARTICLES OF INCORPORATION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | A COMPLETE COPY OF THE FORM 990 WAS SHARED WITH ALL MEMBERS OF THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS FOLLOWING PREPARATION OF THE RETURN BY THE OUTSIDE ACCOUNTANTS. THE EXECUTIVE COMMITTEE APPROVED THE 990 AND THE FORM WAS THEN FILED. THE RETURN WAS THEN PRESENTED TO THE REMAINING MEMBERS OF THE BOARD OF DIRECTORS AT THE NEXT BOARD MEETING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | ALL PARTICIPANTS IN ANY CSAB MEETING WHERE ACTIONS MAY BE TAKEN BY THE EXECUTIVE COMMITTEE OR BOARD OF DIRECTORS ARE REQUIRED TO SIGN A CONFLICT OF INTEREST POLICY STATEMENT. IF A CONFLICT OF INTEREST IS DISCLOSED, THE AFFECTED INDIVIDUAL RECUSES HIMSELF/HERSELF FROM PARTICIPATION OR DISCUSSION OF THE MATTER. THE REMAINING BOARD MEMBERS THEN DECIDE WHAT COURSE OF ACTION TO TAKE THAT IS IN CSAB'S BEST INTEREST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | THE EXECUTIVE COMMITTEE APPROVED THE COMPENSATION OF THE EXECUTIVE DIRECTOR MOST RECENTLY IN MARCH 2016. THE VOTE WAS TAKEN AT A FACE-TO-FACE MEETING AND RECORDED IN THE MINUTES. UPON HIRING THE EXECUTIVE DIRECTOR, COMPENSATION WAS DETERMINED BASED ON COMPARABLE PART-TIME CONTRACT POSITIONS FOR SIMILAR SIZED NON-PROFIT ORGANIZATIONS. SUBSEQUENT TO THAT, THE BOARD APPROVES ANNUAL COST-OF-LIVING INCREASES. SALARY ADJUSTMENTS ARE DISCLOSED TO THE BOARD AS PART OF THE BUDGET APPROVAL PROCESS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | THE GOVERNING DOCUMENTS ARE AVAILABLE AT WWW.CSAB.ORG. ANNUAL AUDITED FINANCIAL STATEMENTS AND CONFLICT OF INTEREST POLICY ARE PROVIDED TO THE PUBLIC BY REQUEST. |
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| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION A, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART VI, SECTION A, LINE 7B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART VI, SECTION B, LINE 11 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990, PART VI, SECTION B, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | FORM 990, PART VI, SECTION C, LINE 19 |
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| IRS990/USAddress/CityNm | 0 | TOWSON |
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| ReturnHeader/BuildTS | 0 | 2016-09-27 15:27:22Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | ELIZABETH GLAZER |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | EXECUTIVE DIRECTOR |
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| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2016-06-16 |
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| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | MD |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 21204 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 521392008 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | GELMAN ROSENBERG & FREEDMAN |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 4550 MONTGOMERY AVE SUITE 650N |
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Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2015 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $647,765
- Liabilities
- $5,374
- Net assets
- $642,391
- Revenue
- $343,206
- Expenses
- $273,631
- Net income
- $69,575