Civic Intelligence

Code Management Association Ta Eccma

990 • Fiscal year 2020 • EIN 95-4744926

Jan 01, 2020 to Dec 31, 2020 • Filed on Jul 21, 2021

PO Box JBath, PA 18014

(610) 851-4290

Siviq Scores

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

Liabilities / Assets

77th percentile

0.38x

Higher debt load relative to assets than 77% of similar nonprofits.

2020 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

64th percentile

0.31x

Higher debt load relative to revenue than 64% of similar nonprofits.

2020 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2020

Net Margin

69th percentile

13%

Higher net margin than 69% of similar nonprofits.

2020 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

78th percentile

$240,000

Higher top officer pay than 78% of similar nonprofits.

Top officer pay equals 14.7% of source-year revenue.

2020 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2020

Asset Growth

80th percentile

20%

Faster asset growth than 80% of similar nonprofits.

2020 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

89th percentile

15%

Faster revenue growth than 89% of similar nonprofits.

2020 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Assets

Up

$1,368,899

Up $228,293 (+20%) from 2019

Net Assets

Up

$853,509

Up $207,247 (+32%) from 2019

Liabilities

Up

$515,390

Up $21,046 (+4.3%) from 2019

Revenue

Up

$1,638,049

Up $217,941 (+15%) from 2019

Expenses

Up

$1,430,802

Up $64,871 (+4.7%) from 2019

Net Income

Up

$207,247

Up $153,070 (+283%) from 2019

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0-$500KAssets 2011: $81,746Liabilities 2011: $281,801Net Assets 2011: -$200,0552011Assets 2012: $82,802Liabilities 2012: $290,007Net Assets 2012: -$207,2052012Assets 2013: $95,974Liabilities 2013: $267,058Net Assets 2013: -$171,0842013Assets 2014: $23,149Liabilities 2014: $232,170Net Assets 2014: -$209,0212014Assets 2015: $394,733Liabilities 2015: $399,167Net Assets 2015: -$4,4342015Assets 2016: $538,387Liabilities 2016: $256,638Net Assets 2016: $281,7492016Assets 2017: $956,928Liabilities 2017: $244,554Net Assets 2017: $712,3742017Assets 2018: $1,032,340Liabilities 2018: $446,319Net Assets 2018: $586,0212018Assets 2019: $1,140,606Liabilities 2019: $494,344Net Assets 2019: $646,2622019Assets 2020: $1,368,899Liabilities 2020: $515,390Net Assets 2020: $853,5092020Assets 2021: $835,833Liabilities 2021: $251,988Net Assets 2021: $583,8452021Assets 2022: $682,512Liabilities 2022: $244,523Net Assets 2022: $437,9892022Assets 2023: $552,585Liabilities 2023: $208,450Net Assets 2023: $344,1352023Assets 2024: $370,863Liabilities 2024: $262,665Net Assets 2024: $108,1982024

Highlighted filing

2020

Assets$1,368,899
Liabilities$515,390
Net Assets$853,509

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2011: $172,3292011Expenses 2012: $290,3132012Revenue 2013: $419,879Expenses 2013: $383,411Net Income 2013: $36,4682013Revenue 2014: $337,237Expenses 2014: $375,174Net Income 2014: -$37,9372014Revenue 2015: $848,467Expenses 2015: $643,880Net Income 2015: $204,5872015Revenue 2016: $1,267,770Expenses 2016: $986,207Net Income 2016: $281,5632016Revenue 2017: $1,574,950Expenses 2017: $1,134,439Net Income 2017: $440,5112017Revenue 2018: $680,669Expenses 2018: $807,022Net Income 2018: -$126,3532018Revenue 2019: $1,420,108Expenses 2019: $1,365,931Net Income 2019: $54,1772019Revenue 2020: $1,638,049Expenses 2020: $1,430,802Net Income 2020: $207,2472020Revenue 2021: $997,484Expenses 2021: $1,284,432Net Income 2021: -$286,9482021Revenue 2022: $849,945Expenses 2022: $995,801Net Income 2022: -$145,8562022Revenue 2023: $976,014Expenses 2023: $1,069,868Net Income 2023: -$93,8542023Revenue 2024: $736,125Expenses 2024: $972,062Net Income 2024: -$235,9372024

Highlighted filing

2020

Revenue$1,638,049
Expenses$1,430,802
Net Income$207,247
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Jul 21, 2021
Return Version
2020v4.1
Gross Receipts
$1,638,049
Mission and Program Overview

Mission

Eccma is to provide an open, transparent, and efficient process for the development, maintenance and distribution of electronic commerce codes over the internet.

To provide an open, transparent, and efficient process for the development, maintenance and distribution of electronic commerce codes over the internet.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$192,693$1,149,280▲ $956,587
Loans From Officers Directors$242,500$277,500▲ $35,000
Accounts Receivable$907,804$125,424▼ $782,380
Savings and Temporary Cash Investments$25,000$83,000▲ $58,000
Other Notes and Loans Receivable, Net$13,571$10,952▼ $2,619
Land, Buildings, and Equipment, Net$388$243▼ $145
Total Assets$1,140,606$1,368,899▲ $228,293
Other Assets Total$1,150--
Liabilities
Accounts Payable and Accrued Expenses$251,844$237,890▼ $13,954
Total Liabilities$494,344$515,390▲ $21,046
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$646,262$853,509▲ $207,247
Total Net Assets Fund Balance$646,262$853,509▲ $207,247
Total Liabilities and Net Assets / Fund Balance$1,140,606$1,368,899▲ $228,293

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$243$7,928$8,171
Other Land Buildings-$4,753$4,753
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Peter BensonExecutive DirectorFT$204,924$35,076$240,000
Hayley ThompsonSecretaryFT$70,797-$70,797
Sheron KoshyTechnical DirectorFT$65,383-$65,383

Board Members and Trustees

NameTitle
Justin MacgruderDirector
Ronald TseDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,636,935
Investment Income
$0
Other Revenue
$1,114
Change in Net Assets
$207,247
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$894,462
Salaries, Compensation, and Employee Benefits$536,340
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other---$713,412
Current Officers, Directors, Trustees, and Key Employees---$310,797
Other Salaries and Wages---$144,185
Payroll Taxes---$51,374
Occupancy---$41,878
Information Technology---$41,003
Other Employee Benefits---$29,984
Office Expenses---$24,150
Fees for Services Accounting---$14,990
Travel---$3,520
Conferences and Meetings---$3,150
Insurance---$1,675
Other Expenses---$1,590
Advertising---$690
Fees for Services Legal---$275
Depreciation Depletion---$145
Total Functional Expenses$0$0$0$1,430,802
International Activity

International Summary

Offices
2
Employees
35
Spending
$278,048

International Activities

RegionActivityServicesOfficesEmployeesSpending
South AsiaProgram ServicesMaintenance of235$278,048
--Commerce Codes---
--Electronic---
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
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$242,500$277,500▲ $35,000
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 9

Peter benson 1170 line road danielsville, pa 18038 hayley thompson 129 north chestnut street bath, pa 18014 sheron koshy no 6 10th east cross road vellore, india justin macgruder 11404 fairfax drive great falls, va 22066 ronald tse street 31f, 55 garden road mid-levels, hong kong

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

A copy of form 990 will be sent to the executive director of the organization for a review of its content before filing.

Form 990, Part VI, Section B, Line 15A

The independent members of the board of directors of code management association undergo a formal review and evaluation of the executive director using a point rating system. Compensation is determined and documented in a written employment agreement. The executive director uses the same system to review other officers and key employees.

Form 990, Part VI, Section B, Line 19

No documents have been made available to the public, but the organization will do that upon request.

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

Before joining the board of directors of eccma candidates are required to review the organizations conflict of interest policy and sign that they are in agreement.

Filing and Contact Details

Filer

Filer Name
Code Management Association Ta Eccma
EIN
95-4744926
Phone
6108514290
Address
PO BOX J, Bath, PA 18014

Signing Officer

Name
Peter Benson
Title
Executive Director
Phone
6108514290
Signed
2021-07-21
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Peter Benson
Formed
1999
Legal Domicile
De
Voting Board Members
5
Independent Board Members
3
Employees
6

Preparer

Firm
Merendino Accounting and Tax Services
Address
2767 OHIO STREET, EASTON, PA 18045
Preparer
Lee a Merendino CPA
Phone
6105595106
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Fees for services of 693,434 represent payments made to independent contractors for data cleansing scoping services. Under individual written agreements code management association ta eccma pays a percentage of the fees that it collects to the contractors. The remaining balance of 19,978 represents referral fees paid for bringing in memberships.

Raw XML Appendix357 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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PETER BENSON 1170 LINE ROAD DANIELSVILLE, PA 18038 HAYLEY THOMPSON 129 NORTH CHESTNUT STREET BATH, PA 18014 SHERON KOSHY NO 6 10TH EAST CROSS ROAD VELLORE, INDIA JUSTIN MACGRUDER 11404 FAIRFAX DRIVE GREAT FALLS, VA 22066 RONALD TSE STREET 31F, 55 GARDEN ROAD MID-LEVELS, HONG KONG
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A COPY OF FORM 990 WILL BE SENT TO THE EXECUTIVE DIRECTOR OF THE ORGANIZATION FOR A REVIEW OF ITS CONTENT BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE INDEPENDENT MEMBERS OF THE BOARD OF DIRECTORS OF CODE MANAGEMENT ASSOCIATION UNDERGO A FORMAL REVIEW AND EVALUATION OF THE EXECUTIVE DIRECTOR USING A POINT RATING SYSTEM. COMPENSATION IS DETERMINED AND DOCUMENTED IN A WRITTEN EMPLOYMENT AGREEMENT. THE EXECUTIVE DIRECTOR USES THE SAME SYSTEM TO REVIEW OTHER OFFICERS AND KEY EMPLOYEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NO DOCUMENTS HAVE BEEN MADE AVAILABLE TO THE PUBLIC, BUT THE ORGANIZATION WILL DO THAT UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4FEES FOR SERVICES OF 693,434 REPRESENT PAYMENTS MADE TO INDEPENDENT CONTRACTORS FOR DATA CLEANSING SCOPING SERVICES. UNDER INDIVIDUAL WRITTEN AGREEMENTS CODE MANAGEMENT ASSOCIATION TA ECCMA PAYS A PERCENTAGE OF THE FEES THAT IT COLLECTS TO THE CONTRACTORS. THE REMAINING BALANCE OF 19,978 REPRESENTS REFERRAL FEES PAID FOR BRINGING IN MEMBERSHIPS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5BEFORE JOINING THE BOARD OF DIRECTORS OF ECCMA CANDIDATES ARE REQUIRED TO REVIEW THE ORGANIZATIONS CONFLICT OF INTEREST POLICY AND SIGN THAT THEY ARE IN AGREEMENT.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part IX, Line 11g
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section B, Line 12c
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IRS990/TotalLiabilitiesGrp/EOYAmt0515390
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IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0853509
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IRS990/TotalReportableCompFromOrgAmt0341104
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01368899
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IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01170 LINE ROAD
IRS990/USAddress/CityNm0DANIELSVILLE
IRS990/USAddress/StateAbbreviationCd0PA
IRS990/USAddress/ZIPCd018038
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0WWW.ECCMA.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0PETER BENSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum06108514290
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-07-21
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CODE MANAGEMENT ASSOCIATION TA ECCMA
ReturnHeader/Filer/BusinessNameControlTxt0CODE
ReturnHeader/Filer/EIN0954744926
ReturnHeader/Filer/PhoneNum06108514290
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX J
ReturnHeader/Filer/USAddress/CityNm0Bath
ReturnHeader/Filer/USAddress/StateAbbreviationCd0PA
ReturnHeader/Filer/USAddress/ZIPCd018014
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MERENDINO ACCOUNTING AND TAX SERVICES
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02767 OHIO STREET
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0EASTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd018045
ReturnHeader/PreparerPersonGrp/PhoneNum06105595106
ReturnHeader/PreparerPersonGrp/PreparationDt02021-08-02
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0LEE A MERENDINO CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02021-08-02T11:09:08-00:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0PETER
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0BENSON
ReturnHeader/TaxPeriodBeginDt02020-01-01
ReturnHeader/TaxPeriodEndDt02020-12-31
ReturnHeader/TaxYr02020

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.37$0.26$0.11$0.74$0.97$0.24
2023Summary only. Only limited summary data is available for this year.$0.55$0.21$0.34$0.98$1.07$0.09
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.68$0.24$0.44$0.85$1.00$0.15
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.84$0.25$0.58$1.00$1.28$0.29
2020Detailed filing. Detailed filing data is available for this year.$1.37$0.52$0.85$1.64$1.43$0.21
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.14$0.49$0.65$1.42$1.37$0.05
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.03$0.45$0.59$0.68$0.81$0.13
2017Summary only. Only limited summary data is available for this year.$0.96$0.24$0.71$1.57$1.13$0.44
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.54$0.26$0.28$1.27$0.99$0.28
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.39$0.40$0.00$0.85$0.64$0.20
2014Detailed filing. Detailed filing data is available for this year.$0.02$0.23$0.21$0.34$0.38$0.04
2013Summary only. Only limited summary data is available for this year.$0.10$0.27$0.17$0.42$0.38$0.04
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.08$0.29$0.21$0.29
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.08$0.28$0.20$0.17
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2020 filings • 501(c)6 • $1M-$5M nonprofits