Civic Intelligence

Association of Certified Fraud Specialists

EIN 94-3173772 • 501(c)3 • Citrus Heights, CA

Profile

An educational non profit

7405 Greenback Ln Ste 156Citrus Heights, CA 95610

www.acfsnet.org

Siviq Scores

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

Liabilities / Assets

87th percentile

0.43x

Higher debt load relative to assets than 87% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

89th percentile

0.32x

Higher debt load relative to revenue than 89% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2023

Net Margin

19th percentile

-30%

Higher net margin than 19% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2023

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

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

501(c)3 • <$500k nonprofits • Source year 2023

Asset Growth

23rd percentile

-39%

Faster asset growth than 23% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

26th percentile

-33%

Faster revenue growth than 26% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets87th percentile

Assets

Down

$11,152

Down $7,072 (-39%) from 2022

Liabilities

Down

$4,786

Down $2,531 (-35%) from 2022

Net Assets

Down

$6,366

Down $4,541 (-42%) from 2022

Operations
Liabilities / Revenue89th percentileNet Margin19th percentile

Revenue

Down

$14,973

Down $7,316 (-33%) from 2022

Expenses

Down

$19,514

Down $1,498 (-7.1%) from 2022

Net Income

Down

-$4,541

Down $5,818 (-456%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth23rd percentile

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

$60K$40K$20K$0-$20KAssets 2011: $18,763Liabilities 2011: $24,821Net Assets 2011: -$6,0582011Assets 2012: $21,400Liabilities 2012: $20,4492012Assets 2013: $35,077Liabilities 2013: $16,0112013Assets 2014: $41,379Liabilities 2014: $21,359Net Assets 2014: $20,0202014Assets 2015: $10,463Liabilities 2015: $22,179Net Assets 2015: -$11,7162015Assets 2016: $12,023Liabilities 2016: $20,003Net Assets 2016: -$7,9802016Assets 2017: $2,266Liabilities 2017: $17,019Net Assets 2017: -$14,7532017Assets 2018: $3,752Liabilities 2018: $15,665Net Assets 2018: -$11,9132018Assets 2019: $11,234Liabilities 2019: $10,885Net Assets 2019: $3492019Assets 2020: $20,685Liabilities 2020: $10,116Net Assets 2020: $10,5692020Assets 2021: $18,362Liabilities 2021: $8,732Net Assets 2021: $9,6302021Assets 2022: $18,224Liabilities 2022: $7,317Net Assets 2022: $10,9072022Assets 2023: $11,152Liabilities 2023: $4,786Net Assets 2023: $6,3662023

Highlighted filing

2023

Assets$11,152
Liabilities$4,786
Net Assets$6,366
Open 2023 Filing

Operations Trend

Revenue Growth26th percentile

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

$200K$100K$0-$100KRevenue 2011: $163,654Expenses 2011: $168,857Net Income 2011: -$5,2032011Revenue 2012: $105,756Expenses 2012: $98,747Net Income 2012: $7,0092012Revenue 2013: $126,943Expenses 2013: $108,828Net Income 2013: $18,1152013Revenue 2014: $102,264Expenses 2014: $101,309Net Income 2014: $9552014Revenue 2015: $62,807Expenses 2015: $94,543Net Income 2015: -$31,7362015Revenue 2016: $58,640Expenses 2016: $54,904Net Income 2016: $3,7362016Revenue 2017: $44,565Expenses 2017: $51,338Net Income 2017: -$6,7732017Revenue 2018: $32,656Expenses 2018: $29,816Net Income 2018: $2,8402018Revenue 2019: $35,752Expenses 2019: $23,490Net Income 2019: $12,2622019Revenue 2020: $28,962Expenses 2020: $18,742Net Income 2020: $10,2202020Revenue 2021: $20,848Expenses 2021: $21,787Net Income 2021: -$9392021Revenue 2022: $22,289Expenses 2022: $21,012Net Income 2022: $1,2772022Revenue 2023: $14,973Expenses 2023: $19,514Net Income 2023: -$4,5412023

Highlighted filing

2023

Revenue$14,973
Expenses$19,514
Net Income-$4,541
Open 2023 Filing

Filings

Most recent year

2023 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$11,152
Liabilities
$4,786
Net assets
$6,366
Revenue
$14,973
Expenses
$19,514
Net income
-$4,541
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Detailed filing. Detailed filing data is available for this year.$0.11$0.05$0.06$0.15$0.20$0.05
2022Detailed filing. Detailed filing data is available for this year.$0.18$0.07$0.11$0.22$0.21$0.01
2021Detailed filing. Detailed filing data is available for this year.$0.18$0.09$0.10$0.21$0.22$0.01
2020Detailed filing. Detailed filing data is available for this year.$0.21$0.10$0.11$0.29$0.19$0.10
2019Detailed filing. Detailed filing data is available for this year.$0.11$0.11$0.00$0.36$0.23$0.12
2018Detailed filing. Detailed filing data is available for this year.$0.04$0.16$0.12$0.33$0.30$0.03
2017Detailed filing. Detailed filing data is available for this year.$0.02$0.17$0.15$0.45$0.51$0.07
2016Detailed filing. Detailed filing data is available for this year.$0.12$0.20$0.08$0.59$0.55$0.04
2015Detailed filing. Detailed filing data is available for this year.$0.10$0.22$0.12$0.63$0.95$0.32
2014Detailed filing. Detailed filing data is available for this year.$0.41$0.21$0.20$1.02$1.01$0.01
2013Summary only. Only limited summary data is available for this year.$0.35$0.16$1.27$1.09$0.18
2012Summary only. Only limited summary data is available for this year.$0.21$0.20$1.06$0.99$0.07
2011Summary only. Only limited summary data is available for this year.$0.19$0.25$0.06$1.64$1.69$0.05
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Jun 20, 2024
Return Version
2023v5.1
Gross Receipts
$14,973
Mission and Program Overview

Mission

An educational non profit

Program Services

DescriptionGrantsExpenses
SEMINARS/CONFERENCES AND PROFESSIONAL TRAINING ON DETECTING AND DETERRING FRAUD & WHITE COLLAR CRIME, EXPOSURE TO MULTIFPLE DISCIPLINES AND VARIOUS INVESTIGATING METHODS--
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
WILLIAM CRAMERNational PresidentPT$0--
ANTHONY NININational SecretaryPT$0--
MARK MENZNatoinal Vice PresidentPT$0--
LAWRENCE MCKNIGHTRegional GovernorPT$0--
DAVID WATSONRegional GovernorPT$0--
Filing and Contact Details

Filer

Filer Name
Association of Certified Fraud Specialists
EIN
94-3173772
Address
7405 GREENBACK LN STE 156, CITRUS HEIGHTS, CA 95610

Signing Officer

Name
William Cramer
Title
National Presid
Phone
5302146003
Signed
2024-06-20
Discuss with paid preparer
Yes

Preparer

Firm
Automated Tax Financial Services
Address
6830 Antelope Rd Ste J, Citrus Heights, CA 95621
Preparer
Robert J Ferrie
Phone
9167451045
Supplemental Narrative

Additional Explanations

Description of other expenses Part I line 16

“Description amountpayroll tax 474finance charge 1,091credit card processing fees 3,914insurance 1,912telephone 1,041”

Description of total liabilities Part II line 26

“Category beginning of year end of yearcredit cards 6,987 4,560payroll taxes 330 226”

Raw XML Appendix153 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.

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0WILLIAM CRAMER
IRS990EZ/BooksInCareOfDetail/PhoneNum05302146003
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt07405 GREENBACK LN STE 156
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0CITRUS HEIGHTS
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd095610
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt018224
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt011152
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-4541
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt01484
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt018224
IRS990EZ/Form990TotalAssetsGrp/EOYAmt011152
IRS990EZ/GrossReceiptsAmt014973
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LandAndBuildingsGrp/BOYAmt00
IRS990EZ/LandAndBuildingsGrp/EOYAmt00
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt014973
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt010907
IRS990EZ/NetAssetsOrFundBalancesEOYAmt06366
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt010907
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt06366
IRS990EZ/OccupancyRentUtltsAndMaintAmt03630
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt020.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt15.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt25.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt35.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt45.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0WILLIAM CRAMER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1ANTHONY NINI
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2MARK MENZ
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3LAWRENCE MCKNIGHT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4DAVID WATSON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0NATIONAL PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1NATIONAL SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2NATOINAL VICE PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3REGIONAL GOVERNOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4REGIONAL GOVERNOR
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt00
IRS990EZ/OtherAssetsTotalDetail/EOYAmt00
IRS990EZ/OtherExpensesTotalAmt08432
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PrimaryExemptPurposeTxt0AN EDUCATIONAL NON PROFIT
IRS990EZ/PrintingPublicationsPostageAmt01508
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0SEMINARS/CONFERENCES AND PROFESSIONAL TRAINING ON DETECTING AND DETERRING FRAUD & WHITE COLLAR CRIME, EXPOSURE TO MULTIFPLE DISCIPLINES AND VARIOUS INVESTIGATING METHODS
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt04460
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt07317
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt04786
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt019514
IRS990EZ/TotalProgramServiceExpensesAmt00
IRS990EZ/TotalRevenueAmt014973
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0WWW.ACFSNET.ORG
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt014973
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt022289
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt020848
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt028962
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt035752
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0122824
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt0122824
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt014973
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt022289
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt020848
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt028962
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt035752
IRS990ScheduleA/Total509Grp/TotalAmt0122824
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt014973
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt022289
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt020848
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt028962
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt035752
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0122824
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION AMOUNTPAYROLL TAX 474FINANCE CHARGE 1,091CREDIT CARD PROCESSING FEES 3,914INSURANCE 1,912TELEPHONE 1,041
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1CATEGORY BEGINNING OF YEAR END OF YEARCREDIT CARDS 6,987 4,560PAYROLL TAXES 330 226
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Description of other expenses Part I line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Description of total liabilities Part II line 26
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/OOBSecurityVerificationCd000
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0WILLIAM CRAMER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0NATIONAL PRESID
ReturnHeader/BusinessOfficerGrp/PhoneNum05302146003
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-06-20
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ASSOCIATION OF CERTIFIED FRAUD SPECIALISTS
ReturnHeader/Filer/BusinessNameControlTxt0ASSO
ReturnHeader/Filer/EIN0943173772
ReturnHeader/Filer/USAddress/AddressLine1Txt07405 GREENBACK LN STE 156
ReturnHeader/Filer/USAddress/CityNm0CITRUS HEIGHTS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd095610
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0412261873
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Automated Tax Financial Services
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt06830 Antelope Rd Ste J
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Citrus Heights
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd095621
ReturnHeader/PreparerPersonGrp/PhoneNum09167451045
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Robert J Ferrie
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02024-06-26T11:58:12-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0WILLIAM
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0CRAMER
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

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