Civic Intelligence

Emergency Management Accreditation Program Inc.

990 • Fiscal year 2024 • EIN 82-0551441

Jul 01, 2023 to Jun 30, 2024 • Filed on Mar 25, 2025

Organization ProfileWWW.EMAP.ORG
201 Park Washington CourtFalls Church, VA 22046-4527

(703) 533-0251

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

47th percentile

0.05x

Higher debt load relative to assets than 47% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

30th percentile

0.01x

Higher debt load relative to revenue than 30% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

53rd percentile

5.9%

Higher net margin than 53% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

40th percentile

$0

Higher top officer pay than 40% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

73rd percentile

15%

Faster asset growth than 73% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

32nd percentile

-1.5%

Faster revenue growth than 32% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets47th percentile

Assets

Up

$451,786

Up $59,671 (+15%) from 2023

Net Assets

Up

$430,296

Up $98,271 (+30%) from 2023

Liabilities

Down

$21,490

Down $38,600 (-64%) from 2023

Revenue And Expenses
Liabilities / Revenue30th percentileNet Margin53rd percentile

Revenue

Down

$1,674,887

Down $26,252 (-1.5%) from 2023

Expenses

Up

$1,576,616

Up $6,280 (+0.4%) from 2023

Net Income

Down

$98,271

Down $32,532 (-25%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth73rd percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$1.0M$500K$0Assets 2011: $457,911Liabilities 2011: $29,346Net Assets 2011: $428,5652011Assets 2012: $641,325Liabilities 2012: $12,195Net Assets 2012: $629,1302012Assets 2013: $713,977Liabilities 2013: $82,116Net Assets 2013: $631,8612013Assets 2014: $850,084Liabilities 2014: $174,832Net Assets 2014: $675,2522014Assets 2015: $919,966Liabilities 2015: $194,733Net Assets 2015: $725,2332015Assets 2016: $512,101Liabilities 2016: $111,812Net Assets 2016: $400,2892016Assets 2017: $532,410Liabilities 2017: $0Net Assets 2017: $532,4102017Assets 2018: $345,206Liabilities 2018: $0Net Assets 2018: $345,2062018Assets 2019: $527,868Liabilities 2019: $81,330Net Assets 2019: $446,5382019Assets 2020: $438,934Liabilities 2020: $35Net Assets 2020: $438,8992020Assets 2021: $486,352Liabilities 2021: $0Net Assets 2021: $486,3522021Assets 2022: $201,222Liabilities 2022: $0Net Assets 2022: $201,2222022Assets 2023: $392,115Liabilities 2023: $60,090Net Assets 2023: $332,0252023Assets 2024: $451,786Liabilities 2024: $21,490Net Assets 2024: $430,2962024

Highlighted filing

2024

Assets$451,786
Liabilities$21,490
Net Assets$430,296
Open 2024 Filing

Operations Trend

Revenue Growth32nd percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$2.0M$1.0M$0-$1.0MExpenses 2011: $101,9732011Expenses 2012: $128,7682012Expenses 2013: $163,4952013Revenue 2014: $291,380Expenses 2014: $247,989Net Income 2014: $43,3912014Revenue 2015: $343,871Expenses 2015: $293,891Net Income 2015: $49,9802015Revenue 2016: $421,578Expenses 2016: $746,520Net Income 2016: -$324,9422016Revenue 2017: $660,174Expenses 2017: $528,053Net Income 2017: $132,1212017Revenue 2018: $1,111,870Expenses 2018: $1,299,074Net Income 2018: -$187,2042018Revenue 2019: $1,635,705Expenses 2019: $1,534,373Net Income 2019: $101,3322019Revenue 2020: $1,354,481Expenses 2020: $1,362,120Net Income 2020: -$7,6392020Revenue 2021: $963,326Expenses 2021: $915,873Net Income 2021: $47,4532021Revenue 2022: $802,980Expenses 2022: $1,088,111Net Income 2022: -$285,1312022Revenue 2023: $1,701,139Expenses 2023: $1,570,336Net Income 2023: $130,8032023Revenue 2024: $1,674,887Expenses 2024: $1,576,616Net Income 2024: $98,2712024

Highlighted filing

2024

Revenue$1,674,887
Expenses$1,576,616
Net Income$98,271
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Mar 25, 2025
Return Version
2023v6.0
Gross Receipts
$1,674,887
Mission and Program Overview

Mission

To foster excellence and accountability in emergency mangement and homeland security programs by establishing credible standards applied in a peer review accreditation process.

Fostering excellence and accountability in emergency management and homeland security programs by establishing credible standards applied in a peer review accreditation process.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$275,045$390,389▲ $115,344
Pledges and Grants Receivable$117,070$61,397▼ $55,673
Savings and Temporary Cash Investments$0$0→ $0
Accounts Receivable$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Land, Buildings, and Equipment, Net$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$392,115$451,786▲ $59,671
Other Assets Total$0$0→ $0
Liabilities
Accounts Payable and Accrued Expenses$60,090$21,140▼ $38,950
Deferred Revenue$0$350▲ $350
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$60,090$21,490▼ $38,600
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$332,025$430,296▲ $98,271
Net Assets With Donor Restrictions$0$0→ $0
Total Net Assets Fund Balance$332,025$430,296▲ $98,271
Total Liabilities and Net Assets / Fund Balance$392,115$451,786▲ $59,671
Compensation and Service Providers
Top Officer Pay40th percentile

Board Members and Trustees

NameTitle
Angee MorganChairperson
Nick CrossleyVice Chairperson
Bryan KoonBoard Member
Erica BornemannBoard Member
Kevin LyneBoard Member
Marcia DeppenBoard Member
Natalie GutierrezBoard Member
Peter RzeszotarskiBoard Member
Robie RobinsonBoard Member
Ryan TurnerBoard Member
Tina OwensDeputy Director
Nicole Ishmael LivingstonExecutive Director
Judson FreedSecretary/treasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Association Society Mgmt Intl InContract Supp/mgmt201 PARK WASHINGTON COURT, Falls Church, VA 22046$967,118
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,674,887
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$98,271
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,576,616
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Management$666,104$302,181-$968,285
Travel$417,421$-153-$417,268
Fees for Services Other$65,420$4,535-$69,955
Conferences and Meetings$31,127--$31,127
Information Technology$22,593$65-$22,658
Office Expenses$14,197$250-$14,447
Insurance-$9,029-$9,029
Other Expenses$292$10,404-$292
Total Functional Expenses$1,248,946$327,670$0$1,576,616
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 3

“Day to day activities and management of this organization was performed by employees of Association & Society Management International, Inc.”

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

“The 990 is circulated to the governing board prior to submission to the IRS.”

Form 990, Part VI, Section C, Line 19

“The code of conduct and governing documents (Candidate's Guide to Accreditation, Accreditation Process Guide and Bylaws) are available online at the organization's website for programs, assessor's and the public. Financial statements would be made available upon request.”

Filing and Contact Details

Filer

Filer Name
Emergency Management Accreditation Program
EIN
82-0551441
In Care Of
% ASMI INC
Phone
7035330251
Address
201 PARK WASHINGTON COURT, FALLS CHURCH, VA 22046-4527

Signing Officer

Name
Nicole Ishmael Livingston
Title
Executive Director
Phone
7035330251
Signed
2025-03-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Nicole Ishmael Livingston
Formed
2002
Legal Domicile
Ky
Voting Board Members
12
Independent Board Members
12
Employees
0
Volunteers
168

Preparer

Firm
Sarfino and Rhoades Llp
Address
11921 ROCKVILLE PIKE SUITE 501, NORTH BETHESDA, MD 20852-2794
Preparer
Michael J Devlin CPA
Phone
3017705500
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IRS990/InsuranceGrp/ManagementAndGeneralAmt09029
IRS990/InsuranceGrp/TotalAmt09029
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IRS990/LoansFromOfficersDirectorsGrp/BOYAmt00
IRS990/LoansFromOfficersDirectorsGrp/EOYAmt00
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0FOSTERING EXCELLENCE AND ACCOUNTABILITY IN EMERGENCY MANAGEMENT AND HOMELAND SECURITY PROGRAMS BY ESTABLISHING CREDIBLE STANDARDS APPLIED IN A PEER REVIEW ACCREDITATION PROCESS.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
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IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt00
IRS990/NetAssetsOrFundBalancesBOYAmt0332025
IRS990/NetAssetsOrFundBalancesEOYAmt0430296
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0332025
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0430296
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0250
IRS990/OfficeExpensesGrp/ProgramServicesAmt014197
IRS990/OfficeExpensesGrp/TotalAmt014447
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt00
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0BANK/CREDIT CARD FEES
IRS990/OtherExpensesGrp/Desc1COMMUNICATIONS
IRS990/OtherExpensesGrp/Desc2DUES/SUBSCRIPTIONS
IRS990/OtherExpensesGrp/Desc3PROFESSIONAL DEVELOPMENT
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt01359
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt110404
IRS990/OtherExpensesGrp/ProgramServicesAmt0683
IRS990/OtherExpensesGrp/ProgramServicesAmt15534
IRS990/OtherExpensesGrp/ProgramServicesAmt225575
IRS990/OtherExpensesGrp/ProgramServicesAmt3292
IRS990/OtherExpensesGrp/TotalAmt02042
IRS990/OtherExpensesGrp/TotalAmt15534
IRS990/OtherExpensesGrp/TotalAmt235979
IRS990/OtherExpensesGrp/TotalAmt3292
IRS990/OtherLiabilitiesGrp/BOYAmt00
IRS990/OtherLiabilitiesGrp/EOYAmt00
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0117070
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt061397
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt00
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0NICOLE ISHMAEL LIVINGSTON
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/Desc0ASSESSMENT & ACCREDITATION FEES
IRS990/ProgramServiceRevenueGrp/Desc1REGISTRATION FEES
IRS990/ProgramServiceRevenueGrp/Desc2SUBSCRIPTION REVENUE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01526830
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1102054
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt246003
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01526830
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1102054
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt246003
IRS990/ProgSrvcAccomActy2Grp/Desc0FEMA PROVIDES FUNDS THROUGH A GRANT FOR THE COMPLETION OF BASELINE ASSESSMENTS OF STATES AND/OR URBAN AREAS. THESE FUNDS COVER THE SUBSCRIPTION AND ON-SITE COSTS ASSOCIATED WITH A TEAM OF TRAINED PEER-REVIEW ASSESSORS TO TRAVEL TO THE JURISDICTION'S LOCATION AND COMPLETE A WEEK LONG ASSESSMENT OF THE PROGRAM'S DOCUMENTATION AGAINST THE EMERGENCY MANAGEMENT STANDARD. THE RESULTING FINDINGS ARE COMPILED INTO A COMPREHENSIVE ASSESSMENT REPORT PROVIDED TO THE JURISDICTION. THE FEMA FUNDING ALSO PROVIDES TECHNICAL ASSISTANCE AND TRAINING OPPORTUNITIES FOR EMAP SUBSCRIBED PROGRAMS AND ASSESSORS THROUGH THE FORMS OF ONLINE AND IN CLASSROOM SETTING TRAINING OPPORTUNITIES FOCUSED ON THE EMERGENCY MANAGEMENT STANDARD.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0734242
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0769094
IRS990/ProgSrvcAccomActy3Grp/Desc0EMAP TRAINING COURSE - THE COURSE IS AN OPPORTUNITY FOR EMERGENCY MANAGEMENT PROFESSIONALS WITHIN EMERGENCY MANAGEMENT PROGRAMS TO LEARN ABOUT THE EMERGENCY MANAGEMENT ACCREDITATION PROGRAM, EMAP STANDARDS AND PREPARING THEIR PROGRAMS ASSESSMENT AND ACCREDITATION.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt083885
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt0102754
IRS990/ProgSrvcAccomActyOtherGrp/Desc0GOV'T RELATIONS
IRS990/ProgSrvcAccomActyOtherGrp/Desc1SPECIAL ASSESSMENTS
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt030000
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt189782
IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt0304595
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYBenefitsPaidToMembersAmt00
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IRS990/PYExcessBenefitTransInd0false
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IRS990/PYOtherExpensesAmt01570336
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IRS990/PYRevenuesLessExpensesAmt0130803
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IRS990/PYTotalRevenueAmt01701139
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IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt098271
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt00
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0498298
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt00
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
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IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.00000
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IRS990ScheduleA/SubstantialContributorsTotAmt00

Document Assets

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Filings

Displayed year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$451,786
Liabilities
$21,490
Net assets
$430,296
Revenue
$1,674,887
Expenses
$1,576,616
Net income
$98,271
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.45$0.02$0.43$1.67$1.58$0.10
2023Summary only. Only limited summary data is available for this year.$0.39$0.06$0.33$1.70$1.57$0.13
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.20$0.00$0.20$0.80$1.09$0.29
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.49$0.00$0.49$0.96$0.92$0.05
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.44$0.00$0.44$1.35$1.36$0.01
2019Summary only. Only limited summary data is available for this year.$0.53$0.08$0.45$1.64$1.53$0.10
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.35$0.00$0.35$1.11$1.30$0.19
2017Summary only. Only limited summary data is available for this year.$0.53$0.00$0.53$0.66$0.53$0.13
2016Detailed filing. Detailed filing data is available for this year.$0.51$0.11$0.40$0.42$0.75$0.32
2015Detailed filing. Detailed filing data is available for this year.$0.92$0.19$0.73$0.34$0.29$0.05
2014Detailed filing. Detailed filing data is available for this year.$0.85$0.17$0.68$0.29$0.25$0.04
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.71$0.08$0.63$0.16
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.64$0.01$0.63$0.13
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.46$0.03$0.43$0.10