Civic Intelligence

Association for Specialty Coffee

EIN 52-1312827 • 501(c)6 • Irvine, CA

View Organization Page

Profile

Educational programs to educate about cultivation, processing, preparation and marketing of specialty coffees.

505 Technology Drive Suite 340Irvine, CA 92618

www.scaa.org

Siviq Scores

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

Liabilities / Assets

62nd percentile

0.38x

Higher debt load relative to assets than 62% of similar nonprofits.

501(c)6 • $25M-$50M nonprofits • Source year 2024

Liabilities / Revenue

54th percentile

0.51x

Higher debt load relative to revenue than 54% of similar nonprofits.

501(c)6 • $25M-$50M nonprofits • Source year 2024

Net Margin

80th percentile

24%

Higher net margin than 80% of similar nonprofits.

501(c)6 • $25M-$50M nonprofits • Source year 2024

Top Officer Pay

73rd percentile

$886,609

Higher top officer pay than 73% of similar nonprofits.

Top officer pay equals 4.1% of source-year revenue.

501(c)6 • $25M-$50M nonprofits • Source year 2024

Asset Growth

80th percentile

19%

Faster asset growth than 80% of similar nonprofits.

501(c)6 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Revenue Growth

59th percentile

9.8%

Faster revenue growth than 59% of similar nonprofits.

501(c)6 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets62nd percentile

Assets

Up

$28,639,081

Up $4,491,554 (+19%) from 2023

Liabilities

Down

$10,830,328

Down $507,035 (-4.5%) from 2023

Net Assets

Up

$17,808,753

Up $4,998,589 (+39%) from 2023

Operations
Liabilities / Revenue54th percentileNet Margin80th percentile

Revenue

Up

$21,392,313

Up $1,909,376 (+9.8%) from 2023

Expenses

Up

$16,350,274

Up $2,229,722 (+16%) from 2023

Net Income

Down

$5,042,039

Down $320,346 (-6.0%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth80th percentile

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

$30M$20M$10M$0-$10MAssets 2011: $1,853,482Liabilities 2011: $2,316,432Net Assets 2011: -$462,9502011Assets 2012: $1,491,811Liabilities 2012: $1,660,159Net Assets 2012: -$168,3482012Assets 2013: $1,559,637Liabilities 2013: $1,612,256Net Assets 2013: -$52,6192013Assets 2014: $1,844,855Liabilities 2014: $1,695,606Net Assets 2014: $149,2492014Assets 2015: $2,180,746Liabilities 2015: $1,860,017Net Assets 2015: $320,7292015Assets 2016: $2,473,373Liabilities 2016: $2,290,708Net Assets 2016: $182,6652016Assets 2017: $2,512,190Liabilities 2017: $2,825,405Net Assets 2017: -$313,2152017Assets 2018: $3,039,471Liabilities 2018: $3,357,375Net Assets 2018: -$317,9042018Assets 2019: $3,282,544Liabilities 2019: $3,758,321Net Assets 2019: -$475,7772019Assets 2020: $5,211,605Liabilities 2020: $6,891,032Net Assets 2020: -$1,679,4272020Assets 2021: $12,863,204Liabilities 2021: $9,338,114Net Assets 2021: $3,525,0902021Assets 2022: $18,879,785Liabilities 2022: $11,435,417Net Assets 2022: $7,444,3682022Assets 2023: $24,147,527Liabilities 2023: $11,337,363Net Assets 2023: $12,810,1642023Assets 2024: $28,639,081Liabilities 2024: $10,830,328Net Assets 2024: $17,808,7532024

Highlighted filing

2024

Assets$28,639,081
Liabilities$10,830,328
Net Assets$17,808,753
Open 2024 Filing

Operations Trend

Revenue Growth59th percentile

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

$30M$20M$10M$0-$10MRevenue 2011: $4,369,149Expenses 2011: $4,179,730Net Income 2011: $189,4192011Expenses 2012: $4,809,0912012Expenses 2013: $5,500,5352013Revenue 2014: $6,320,790Expenses 2014: $6,118,922Net Income 2014: $201,8682014Revenue 2015: $7,059,965Expenses 2015: $6,888,485Net Income 2015: $171,4802015Revenue 2016: $7,775,583Expenses 2016: $7,913,647Net Income 2016: -$138,0642016Revenue 2017: $8,328,481Expenses 2017: $8,797,990Net Income 2017: -$469,5092017Revenue 2018: $8,223,028Expenses 2018: $8,227,717Net Income 2018: -$4,6892018Revenue 2019: $8,405,025Expenses 2019: $8,562,898Net Income 2019: -$157,8732019Revenue 2020: $6,875,639Expenses 2020: $8,079,289Net Income 2020: -$1,203,6502020Revenue 2021: $4,640,214Expenses 2021: $3,254,819Net Income 2021: $1,385,3952021Revenue 2022: $15,308,064Expenses 2022: $11,298,634Net Income 2022: $4,009,4302022Revenue 2023: $19,482,937Expenses 2023: $14,120,552Net Income 2023: $5,362,3852023Revenue 2024: $21,392,313Expenses 2024: $16,350,274Net Income 2024: $5,042,0392024

Highlighted filing

2024

Revenue$21,392,313
Expenses$16,350,274
Net Income$5,042,039
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$28,639,081
Liabilities
$10,830,328
Net assets
$17,808,753
Revenue
$21,392,313
Expenses
$16,350,274
Net income
$5,042,039
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$28.6$10.8$17.8$21.4$16.4$5.04
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$24.1$11.3$12.8$19.5$14.1$5.36
2022Detailed filing. Detailed filing data is available for this year.$18.9$11.4$7.44$15.3$11.3$4.01
2021Detailed filing. Detailed filing data is available for this year.$12.9$9.34$3.53$4.64$3.25$1.39
2020Detailed filing. Detailed filing data is available for this year.$5.21$6.89$1.68$6.88$8.08$1.20
2019Detailed filing. Detailed filing data is available for this year.$3.28$3.76$0.48$8.41$8.56$0.16
2018Detailed filing. Detailed filing data is available for this year.$3.04$3.36$0.32$8.22$8.23$0.00
2017Summary only. Only limited summary data is available for this year.$2.51$2.83$0.31$8.33$8.80$0.47
2016Detailed filing. Detailed filing data is available for this year.$2.47$2.29$0.18$7.78$7.91$0.14
2015Detailed filing. Detailed filing data is available for this year.$2.18$1.86$0.32$7.06$6.89$0.17
2014Detailed filing. Detailed filing data is available for this year.$1.84$1.70$0.15$6.32$6.12$0.20
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.56$1.61$0.05$5.50
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.49$1.66$0.17$4.81
2011Summary only. Only limited summary data is available for this year.$1.85$2.32$0.46$4.37$4.18$0.19
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 17, 2025
Return Version
2024v5.1
Gross Receipts
$21,430,688
Mission and Program Overview

Mission

Educational programs to educate about cultivation, processing, preparation and marketing of specialty coffees.

To create an effective, authentic and dynamic organization to give voice and substance to the possibilities for speciality coffee worldwide.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$19,283,664$23,293,031▲ $4,009,367
Intangible Assets$1,437,605$0▼ $1,437,605
Land, Buildings, and Equipment, Net$737,430$1,236,352▲ $498,922
Accounts Receivable$1,188,692$597,156▼ $591,536
Prepaid Expenses and Deferred Charges$926,639$529,001▼ $397,638
Investments Other Securities$193,000$220,875▲ $27,875
Other Notes and Loans Receivable, Net$0--
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Program Related$0--
Loans From Officers Directors$0$0→ $0
Total Assets$24,147,527$28,639,081▲ $4,491,554
Other Assets Total$380,497$2,762,666▲ $2,382,169
Liabilities
Deferred Revenue$6,859,961$7,666,170▲ $806,209
Accounts Payable and Accrued Expenses$2,663,388$3,038,244▲ $374,856
Other Liabilities$1,789,829$125,914▼ $1,663,915
Unsecured Notes Loans Payable$24,185--
Total Liabilities$11,337,363$10,830,328▼ $507,035
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$12,810,164$17,808,753▲ $4,998,589
Total Net Assets Fund Balance$12,810,164$17,808,753▲ $4,998,589
Total Liabilities and Net Assets / Fund Balance$24,147,527$28,639,081▲ $4,491,554

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,236,352$471,899$1,708,251
Other Assets Org$5,758--
Compensation and Service Providers
Top Officer Pay73rd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Ioannis ApostolopoulosCEOFT$621,871$264,738$886,609
Cynthia LudviksenChief Operating OfficerFT$221,876$67,013$288,889
Peter GiulianoChief Research OfficerFT$218,872$56,338$275,210
Jennifer KaraismailogluChief Financial OfficerFT$215,000$55,122$270,122
Kimberly IonescuChief Sustainability OfficerFT$210,000$54,956$264,956
Amy BallEvents OfficerFT$142,615$29,407$172,022
Mario Roberto Fernandez AlduendaTechnical OfficerFT$140,019$28,589$168,608
Stacy WoodsEvents DirectorFT$145,254$16,198$161,452
Dorit Goossens LessardEducation OfficerFT$141,841$6,352$148,193
David LatourellSales ManagerFT$136,597$6,715$143,312

Board Members and Trustees

NameTitle
Pamela ChngPresident
Andrew Tolley2nd Vice President
Garfield KerrVice President
David BrowningDirector
Giovanni FuciliDirector
Jeanine Niyonzima AroianDirector
Jiyoon HanDirector
Joanna AlmDirector
Julia LeachDirector
Luiz Roberto Saldanha RodriguesDirector
Nadine RaschDirector
Rob StephenDirector
Tsega MelesseDirector
Wendy ChristensenDirector
Yi-ling WuDirector
Jessika SosaBG ex-officio
Emi-beth QuantsonCRG ex-officio
Kurt BenedictCTG ex-officio
Cosimo LibardoTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Nancy P Lee PCOther Income1811 3rd Avenue, Sacramento, CA 95818$130,000
Revenue and Support

Revenue Composition

Contributions and Grants
$3,012,702
Program Service Revenue
$16,787,409
Investment Income
$612,839
Other Revenue
$979,363
All Other Contributions
$3,012,702
Change in Net Assets
$5,042,039
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$8,555,967
Salaries, Compensation, and Employee Benefits$7,772,707
Grants and Similar Amounts Paid$21,600
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings---$3,315,611
Other Salaries and Wages---$3,041,828
Other Employee Benefits---$2,317,835
Current Officers, Directors, Trustees, and Key Employees---$1,924,348
Travel---$1,313,942
Information Technology---$1,089,544
Fees for Services Other---$555,716
Advertising---$456,778
Fees for Services Accounting---$293,177
Payroll Taxes---$267,761
Fees for Services Management---$259,606
Fees for Services Legal---$237,718
Pension Plan Contributions---$220,935
Occupancy---$196,611
Depreciation Depletion---$139,187
Office Expenses---$83,847
Insurance---$41,321
Grants to Domestic Orgs---$21,600
Other Expenses---$3,224
Total Functional Expenses$0$0$0$16,350,274
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Caravela Coffee LLCSpring, TX-Plant trees for carbon offset of EXPO$21,600

International Summary

Offices
4
Employees
19
Spending
$7,596,417

International Compliance

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

International Activities

RegionActivityServicesOfficesEmployeesSpending
Europe (Including Iceland and Greenland)Program ServicesEvents, Personnel14$3,533,068
Europe (Including Iceland and Greenland)Program ServicesEvents, Personnel111$2,740,685
East Asia and the PacificProgram ServicesEvents, Travel, Other14$1,045,389
Europe (Including Iceland and Greenland)Program ServicesEvents, Travel, Other10$277,275
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
In-house lobbying only
Yes
Subject to proxy tax
Yes
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal Income Taxes$125,914
Deferred Rent-
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, Line 6 Classes of members or stockholders

“1) company members-corp, large, medium, small, associate 2) individual members-professionals 3) company individual members (cims complementary) all members have voting rights except cims.”

Form 990, Part VI, Line 7A Members or stockholders electing members of governing body

“1) company members-corp, large, medium, small, associate 2) individual members-professionals 3) company individual members (cims complementary) all members have voting rights except cims.”

Form 990, Part VI, Line 7B Decisions requiring approval by members or stockholders

“Individual members-professionals”

Form 990, Part VI, Line 11B Review of form 990 by governing body

“Forms are reviewed by the cfo and ceo.”

Form 990, Part VI, Line 12C Conflict of interest policy

“It is referred to and agreed to at the start of each board meeting in the consent documents.”

Form 990, Part VI, Line 15A Process to establish compensation of top management official

“Ceo: the ceo's compensation is reviewed and approved by the executive committee of the board of directors. The executive committee includes the board president, 1st and 2nd vice presidents secretary/treasurer, and immediate past president. The ceo has a written contract that, based on the performance of the organization against the annual budget, has a predetermined raise and bonus increases in it. Key employees: the ceo is solely responsible for the compensation review and approval of key employees.”

Form 990, Part VI, Line 15B Process to establish compensation of other employees

“CFO & COO - benchmarking on industry reports All new staff are also benchmarked for their roles against location and job function.”

Form 990, Part VI, Line 19 Required documents available to the public

“The organization's governing documents, conflict of interest policy & financial statements are available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Association for Specialty Coffee
EIN
52-1312827
Phone
5626244100
Address
505 TECHNOLOGY DRIVE SUITE 340, IRVINE, CA 92618
Doing Business As
Specialty Coffee Association

Signing Officer

Name
Ioannis Apostolopoulos
Title
CEO
Signed
2025-11-17
Discuss with paid preparer
Yes

Organization Details

Formed
1991
Legal Domicile
CA
Voting Board Members
18
Independent Board Members
18
Employees
46
Volunteers
700

Preparer

Firm
Bdo USA
Address
221 N WALL STREET SUITE 400, SPOKANE, WA 99201-0611
Preparer
Matthew Frerker
Phone
5097478095
Supplemental Narrative

Additional Explanations

Form 990, Part IV, Line 12B

“The organization's audit financial statements are in progress, however, have not been issued as of the date of this form 990 filing. If it becomes known that anything significantly changed an amended form 990 will be filed.”

Form 990, Part XI, Line 9 Other changes in net assets or fund balances

“BAD DEBT EXPENSE - -75905; Total - -75905;”

Form 990, Part XII, Line 2B

“The organization is in process to have an independent audit of its financial statements in the winter of 2025.”

Schedule F, Part I, Line 3

“Actual costs are reported, translated into u.s. Dollars.”

Raw XML AppendixShowing 400 of 927 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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