Civic Intelligence

Accreditation Board for Engineering

EIN 51-0243571 • 501(c)3 • Baltimore, MD

Profile

Abet serves the public through the promotion and advancement of education in applied science, computing, engineering, and technology.

415 North Charles StreetBaltimore, MD 21201

abet.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

58th percentile

0.30x

Higher debt load relative to assets than 58% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Liabilities / Revenue

68th percentile

0.57x

Higher debt load relative to revenue than 68% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Net Margin

47th percentile

3.4%

Higher net margin than 47% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Top Officer Pay

84th percentile

$556,418

Higher top officer pay than 84% of similar nonprofits.

Top officer pay equals 3.6% of source-year revenue.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Asset Growth

68th percentile

12%

Faster asset growth than 68% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Revenue Growth

43rd percentile

4.4%

Faster revenue growth than 43% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Assets

Up

$29,186,384

Up $3,030,885 (+12%) from 2023

Liabilities

Up

$8,679,987

Up $830,440 (+11%) from 2023

Net Assets

Up

$20,506,397

Up $2,200,445 (+12%) from 2023

Revenue

Up

$15,259,727

Up $645,874 (+4.4%) from 2023

Expenses

Up

$14,744,336

Up $948,020 (+6.9%) from 2023

Net Income

Down

$515,391

Down $302,146 (-37%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$30M$20M$10M$0Assets 2010: $8,653,151Liabilities 2010: $5,130,646Net Assets 2010: $3,522,5052010Assets 2011: $9,227,306Liabilities 2011: $4,734,892Net Assets 2011: $4,492,4142011Assets 2012: $9,792,685Liabilities 2012: $4,499,881Net Assets 2012: $5,292,8042012Assets 2013: $10,155,637Liabilities 2013: $4,500,687Net Assets 2013: $5,654,9502013Assets 2014: $12,147,696Liabilities 2014: $6,050,672Net Assets 2014: $6,097,0242014Assets 2015: $13,949,258Liabilities 2015: $7,259,116Net Assets 2015: $6,690,1422015Assets 2016: $14,250,011Liabilities 2016: $6,840,462Net Assets 2016: $7,409,5492016Assets 2017: $16,024,580Liabilities 2017: $7,083,935Net Assets 2017: $8,940,6452017Assets 2018: $16,834,616Liabilities 2018: $6,516,011Net Assets 2018: $10,318,6052018Assets 2019: $19,074,120Liabilities 2019: $7,671,748Net Assets 2019: $11,402,3722019Assets 2020: $19,209,109Liabilities 2020: $6,532,362Net Assets 2020: $12,676,7472020Assets 2021: $25,462,231Liabilities 2021: $9,508,336Net Assets 2021: $15,953,8952021Assets 2022: $24,567,861Liabilities 2022: $7,544,572Net Assets 2022: $17,023,2892022Assets 2023: $26,155,499Liabilities 2023: $7,849,547Net Assets 2023: $18,305,9522023Assets 2024: $29,186,384Liabilities 2024: $8,679,987Net Assets 2024: $20,506,3972024

Highlighted filing

2024

Assets$29,186,384
Liabilities$8,679,987
Net Assets$20,506,397

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$20M$15M$10M$5.0M$0Expenses 2010: $6,786,8832010Revenue 2011: $8,515,094Expenses 2011: $7,545,185Net Income 2011: $969,9092011Expenses 2012: $7,841,0322012Expenses 2013: $8,487,2752013Revenue 2014: $9,520,553Expenses 2014: $9,078,479Net Income 2014: $442,0742014Revenue 2015: $10,482,673Expenses 2015: $9,901,941Net Income 2015: $580,7322015Revenue 2016: $11,349,519Expenses 2016: $10,671,518Net Income 2016: $678,0012016Revenue 2017: $12,037,723Expenses 2017: $10,829,805Net Income 2017: $1,207,9182017Revenue 2018: $12,776,851Expenses 2018: $11,591,529Net Income 2018: $1,185,3222018Revenue 2019: $12,769,955Expenses 2019: $11,683,883Net Income 2019: $1,086,0722019Revenue 2020: $12,461,728Expenses 2020: $11,326,990Net Income 2020: $1,134,7382020Revenue 2021: $12,376,690Expenses 2021: $9,395,082Net Income 2021: $2,981,6082021Revenue 2022: $14,197,976Expenses 2022: $11,833,104Net Income 2022: $2,364,8722022Revenue 2023: $14,613,853Expenses 2023: $13,796,316Net Income 2023: $817,5372023Revenue 2024: $15,259,727Expenses 2024: $14,744,336Net Income 2024: $515,3912024

Highlighted filing

2024

Revenue$15,259,727
Expenses$14,744,336
Net Income$515,391

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$29.2$8.68$20.5$15.3$14.7$0.52
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$26.2$7.85$18.3$14.6$13.8$0.82
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$24.6$7.54$17.0$14.2$11.8$2.36
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$25.5$9.51$16.0$12.4$9.40$2.98
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$19.2$6.53$12.7$12.5$11.3$1.13
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$19.1$7.67$11.4$12.8$11.7$1.09
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$16.8$6.52$10.3$12.8$11.6$1.19
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$16.0$7.08$8.94$12.0$10.8$1.21
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$14.3$6.84$7.41$11.3$10.7$0.68
2015Detailed filing. Detailed filing data is available for this year.$13.9$7.26$6.69$10.5$9.90$0.58
2014Detailed filing. Detailed filing data is available for this year.$12.1$6.05$6.10$9.52$9.08$0.44
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.2$4.50$5.65$8.49
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.79$4.50$5.29$7.84
2011Summary only. Only limited summary data is available for this year.$9.23$4.73$4.49$8.52$7.55$0.97
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.65$5.13$3.52$6.79
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2023 to Sep 30, 2024
Signed
Aug 11, 2025
Return Version
2023v6.0
Gross Receipts
$16,937,579
Mission and Program Overview

Mission

Abet serves the public through the promotion and advancement of education in applied science, computing, engineering, and technology.

Promotion and advancement of quality stem higher education.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$7,901,391$10,217,459▲ $2,316,068
Investments in Publicly Traded Securities$6,904,902$9,719,690▲ $2,814,788
Land, Buildings, and Equipment, Net$3,375,558$3,025,506▼ $350,052
Investments Other Securities$3,097,021$2,205,329▼ $891,692
Accounts Receivable$2,487,353$2,119,823▼ $367,530
Prepaid Expenses and Deferred Charges$1,851,131$1,280,996▼ $570,135
Total Assets$26,155,499$29,186,384▲ $3,030,885
Other Assets Total$538,143$617,581▲ $79,438
Liabilities
Deferred Revenue$4,491,919$6,170,632▲ $1,678,713
Accounts Payable and Accrued Expenses$2,819,485$1,891,774▼ $927,711
Other Liabilities$538,143$617,581▲ $79,438
Total Liabilities$7,849,547$8,679,987▲ $830,440
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$18,305,952$20,506,397▲ $2,200,445
Total Net Assets Fund Balance$18,305,952$20,506,397▲ $2,200,445
Total Liabilities and Net Assets / Fund Balance$26,155,499$29,186,384▲ $3,030,885

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$1,176,816$1,768,944$2,945,760
Buildings$1,417,304$1,440,830$2,858,134
Equipment$71,386$536,730$608,116
Land$360,000-$360,000
Other Securities$2,205,329--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Michael MilliganChief Executive OfficerFT$458,826$97,592$556,418
Joseph SussmanChief Accreditation OfficerFT$305,250$64,992$370,242
Jessica SilwickCFO, COOFT$264,310$63,686$327,996
Jane EmmetSr Dir, AccreditaitonFT$169,933$59,972$229,905
Joseph LuksicSr Dir, Information MgmtFT$153,271$56,952$210,223
Robyn HallDir, Professional ProgramsFT$159,607$46,141$205,748
Stephanie HarringtonDir, Constituent RelationsFT$157,109$42,371$199,480
Hwan-kyung ChungSoftware ArchitectFT$142,200$53,252$195,452

Board Members and Trustees

NameTitle
S K RameshPast President
Hamid FonooniPresident
Sarah RajalaPresident-elect
Alice GreifeApplied & Natural Sciences Area Director
Charles MenkeAt-large Director
Larraine KapkaAt-large Director
Paul LeidigComputing Area Director
Stephen PhillipsEngineering Area Director
Ece YaprakEngineering Technology Area Director
Ellayne GanzfriedPublic Director
Thomas HanleySecretary
David WhitmanTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$14,719,868
Investment Income
$539,449
Other Revenue
$410
Change in Net Assets
$515,391
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$8,421,356
Salaries, Compensation, and Employee Benefits$6,322,980
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Travel$4,063,735$59,216-$4,122,951
Other Salaries and Wages$3,809,915$102,139-$3,912,054
Fees for Services Other$1,326,057$77,049-$1,403,106
Current Officers, Directors, Trustees, and Key Employees$886,410$328,510-$1,214,920
Conferences and Meetings$1,169,340$10,755-$1,180,095
Other Employee Benefits$526,882$45,307-$572,189
Office Expenses$467,595$27,085-$494,680
Payroll Taxes$103,177$245,515-$348,692
Depreciation Depletion$275,049$73,115-$348,164
Advertising$293,591$30,800-$324,391
Pension Plan Contributions$257,510$17,615-$275,125
Insurance$105,926$13,959-$119,885
Occupancy$66,544$19,454-$85,998
Fees for Services Accounting$54,114$8,086-$62,200
Fees for Services Legal$51,815$7,743-$59,558
Other Expenses$48,357$3,214-$51,571
Fees for Service Investment Mgmnt Fees-$44,617-$44,617
Total Functional Expenses$13,617,238$1,127,098$0$14,744,336
International Activity

International Summary

Offices
0
Employees
0
Spending
$0

International Compliance

Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
East Asia and the Pacific - Australia, Brunei, Burma, Cambodia,Program ServicesEvaluation of Programs to Be Accredited00-
Europe (including Iceland & Greenland) - Albania, Andorra, Austria, BelgiumProgram ServicesEvaluation of Programs to Be Accredited00-
Middle East and North Africa - Algeria, Bahrain, Djibouti, Egypt,Program ServicesEvaluation of Programs to Be Accredited00-
North America - Canada and Mexico, But Not the United StatesProgram ServicesEvaluation of Programs to Be Accredited00-
South America - Argentina, Bolivia, Brazil, Chile, Columbia, Ecuador,Program ServicesEvaluation of Programs to Be Accredited00-
Sub-saharan Africa - Angola, Benin, Botswana, Burkina Faso,Program ServicesEvaluation of Programs to Be Accredited00-
South Asia - Afghanistan, Bangladesh, Bhutan, India, Maldives, Nepal,Program ServicesEvaluation of Programs to Be Accredited00-
Central America and the Caribbean - Antigua & Barbuda, Aruba, Bahamas,Program ServicesEvaluation of Programs to Be Accredited00-
Russia and Neighboring States - Armenia, Azerbijan, Belarus,Program ServicesEvaluation of Programs to Be Accredited00-
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deferred Compensation Payable$617,581
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 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

Abet is comprised of societies that have been admitted as member societies or associate member societies in accordance with provisions of the abet constitution.

Form 990, Part VI, Section A, Line 7A

The board of directors is comprised of individuals who serve as officers, directors, and representatives of the public. The board of delegates are selected and appointed by the separate member societies, with each society having at least one but not more than three delegates. The board of delegates nominates and elects the officers of abet from a group comprised of present and past directors and delegates.

Form 990, Part VI, Section A, Line 7B

All governance and strategic directives must have the majority vote.

Form 990, Part VI, Section B, Line 11B

An initial review was done by current treasurer and chief executive officer. A reviewed copy was provided to the board of directors 10 days prior to filing.

Form 990, Part VI, Section B, Line 12C

Every year all board members must sign a conflict of interest document that acknowledges they understand their responsibility to recuse themselves from discussions or decisions where they have a real or perceived conflict of interest.

Form 990, Part VI, Section B, Line 15

A consulting firm specializing in association management compensation is hired every few years to conduct a compensation study that compares salaries and benefits to similar associations in the local area and make recommendations. Our most recent compensation study was conducted in 2021.

Form 990, Part VI, Section C, Line 19

All of the above documents are currently available on a sharepoint web site that all directors and public members have access to.

Filing and Contact Details

Filer

Filer Name
Accreditation Board for Engineering and
EIN
51-0243571
Phone
4103477721
Address
415 NORTH CHARLES STREET, BALTIMORE, MD 21201

Signing Officer

Name
Michael Milligan
Title
Chief Executive Officer
Phone
4103477721
Signed
2025-08-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michael Milligan
Formed
1963
Legal Domicile
Ny
Voting Board Members
12
Independent Board Members
12
Employees
42
Volunteers
1,231

Preparer

Firm
Councilor Buchanan & Mitchell Pc
Address
7910 WOODMONT AVE STE 500, BETHESDA, MD 20814
Preparer
Joseph J Barreca
Phone
3019860600
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

Cumulative effect adjustment for current expected credit losses - see below 450,000.

FORM 990, PART XI, LINE 9, EXPLANATION:

The organization established an allowance for credit losses due to accounting standards update 2016-13 and recorded a cumulative effect adjustment of $450,000 as of october 1, 2023.

FORM 990, PART XII, LINE 2C:

The process remains unchanged from the previous year.

Financial Statement Notes

PART X, LINE 2:

The organization requires that a tax position be recognized or derecognized based on a "more-likely-than-not" threshold. This applies to positions taken or expected to be taken in a tax return. The organization does not believe its consolidated financial statements include, or reflect, any uncertain tax positions.

Raw XML AppendixShowing 400 of 806 raw XML fields

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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IRS990/ActivityOrMissionDesc0PROMOTION AND ADVANCEMENT OF QUALITY STEM HIGHER EDUCATION.
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt110
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt1229092
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt1323686
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt1425792
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt1729741
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IRS990/Form990PartVIISectionAGrp/PersonNm1SARAH RAJALA
IRS990/Form990PartVIISectionAGrp/PersonNm2S K RAMESH
IRS990/Form990PartVIISectionAGrp/PersonNm3THOMAS HANLEY
IRS990/Form990PartVIISectionAGrp/PersonNm4DAVID WHITMAN
IRS990/Form990PartVIISectionAGrp/PersonNm5CHARLES MENKE
IRS990/Form990PartVIISectionAGrp/PersonNm6LARRAINE KAPKA
IRS990/Form990PartVIISectionAGrp/PersonNm7ELLAYNE GANZFRIED
IRS990/Form990PartVIISectionAGrp/PersonNm8ALICE GREIFE
IRS990/Form990PartVIISectionAGrp/PersonNm9PAUL LEIDIG
IRS990/Form990PartVIISectionAGrp/PersonNm10STEPHEN PHILLIPS
IRS990/Form990PartVIISectionAGrp/PersonNm11ECE YAPRAK
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IRS990/Form990PartVIISectionAGrp/PersonNm13JESSICA SILWICK
IRS990/Form990PartVIISectionAGrp/PersonNm14JOSEPH SUSSMAN
IRS990/Form990PartVIISectionAGrp/PersonNm15JANE EMMET
IRS990/Form990PartVIISectionAGrp/PersonNm16STEPHANIE HARRINGTON
IRS990/Form990PartVIISectionAGrp/PersonNm17ROBYN HALL
IRS990/Form990PartVIISectionAGrp/PersonNm18JOSEPH LUKSIC
IRS990/Form990PartVIISectionAGrp/PersonNm19HWAN-KYUNG CHUNG
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt130
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt190
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1PRESIDENT-ELECT
IRS990/Form990PartVIISectionAGrp/TitleTxt2PAST PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt4TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt5AT-LARGE DIR
IRS990/Form990PartVIISectionAGrp/TitleTxt6AT-LARGE DIR
IRS990/Form990PartVIISectionAGrp/TitleTxt7PUBLIC DIR
IRS990/Form990PartVIISectionAGrp/TitleTxt8APPLIED & NATURAL SCIENCES AREA DIR
IRS990/Form990PartVIISectionAGrp/TitleTxt9COMPUTING AREA DIR
IRS990/Form990PartVIISectionAGrp/TitleTxt10ENGINEERING AREA DIR
IRS990/Form990PartVIISectionAGrp/TitleTxt11ENGINEERING TECHNOLOGY AREA DIR
IRS990/Form990PartVIISectionAGrp/TitleTxt12CHIEF EXECUTIVE OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt13CFO, COO
IRS990/Form990PartVIISectionAGrp/TitleTxt14CHIEF ACCREDITATION OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt15SR DIR, ACCREDITAITON
IRS990/Form990PartVIISectionAGrp/TitleTxt16DIR, CONSTITUENT RELATIONS
IRS990/Form990PartVIISectionAGrp/TitleTxt17DIR, PROFESSIONAL PROGRAMS
IRS990/Form990PartVIISectionAGrp/TitleTxt18SR DIR, INFORMATION MGMT
IRS990/Form990PartVIISectionAGrp/TitleTxt19SOFTWARE ARCHITECT
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IRS990/MissionDesc0ABET SERVES THE PUBLIC THROUGH THE PROMOTION AND ADVANCEMENT OF EDUCATION IN APPLIED NATURAL SCIENCE, COMPUTING, ENGINEERING, AND ENGINEERING TECHNOLOGY.
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IRS990/MoreThan5000KToOrgInd00
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IRS990/ProgSrvcAccomActy2Grp/GrantAmt00
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IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt01670044
IRS990/ProgSrvcAccomActy3Grp/GrantAmt00
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt0846160
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IRS990/PYBenefitsPaidToMembersAmt00
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt01738851
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