Civic Intelligence

Code Management Association Ta Eccma

990 • Fiscal year 2023 • EIN 95-4744926

Jan 01, 2023 to Dec 31, 2023 • Filed on Nov 13, 2024

Organization ProfileWWW.ECCMA.ORG

View Organization Page

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

83rd percentile

0.38x

Higher debt load relative to assets than 83% of similar nonprofits.

2023 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

72nd percentile

0.21x

Higher debt load relative to revenue than 72% of similar nonprofits.

2023 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2023

Net Margin

18th percentile

-9.6%

Higher net margin than 18% of similar nonprofits.

2023 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

97th percentile

$234,250

Higher top officer pay than 97% of similar nonprofits.

Top officer pay equals 24.0% of source-year revenue.

2023 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2023

Asset Growth

10th percentile

-19%

Faster asset growth than 10% of similar nonprofits.

2023 filings • 501(c)6 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

64th percentile

15%

Faster revenue growth than 64% of similar nonprofits.

2023 filings • 501(c)6 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets83rd percentile

Assets

Flat

$552,585

Flat from 2023

Net Assets

Flat

$344,135

Flat from 2023

Liabilities

Flat

$208,450

Flat from 2023

Revenue And Expenses
Liabilities / Revenue72nd percentileNet Margin18th percentile

Revenue

Flat

$976,014

Flat from 2023

Expenses

Flat

$1,069,868

Flat from 2023

Net Income

Flat

-$93,854

Flat from 2023

Historical Trend

Balance Sheet Trend

Asset Growth10th percentile

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 2023: $552,585Liabilities 2023: $208,450Net Assets 2023: $344,1352023Assets 2024: $370,863Liabilities 2024: $262,665Net Assets 2024: $108,1982024

Highlighted filing

2023

Assets$552,585
Liabilities$208,450
Net Assets$344,135
Open 2023 Filing

Operations Trend

Revenue Growth64th percentile

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 2023: $976,014Expenses 2023: $1,069,868Net Income 2023: -$93,8542023Revenue 2024: $736,125Expenses 2024: $972,062Net Income 2024: -$235,9372024

Highlighted filing

2023

Revenue$976,014
Expenses$1,069,868
Net Income-$93,854
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 13, 2024
Return Version
2023v5.1
Gross Receipts
$986,131
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
Investments in Publicly Traded Securities$200,684$203,235▲ $2,551
Loans From Officers Directors$200,000$200,000→ $0
Accounts Receivable$190,064$172,916▼ $17,148
Cash and Non-Interest-Bearing Accounts$266,947$153,597▼ $113,350
Prepaid Expenses and Deferred Charges$19,817$20,218▲ $401
Other Notes and Loans Receivable, Net$5,000$2,619▼ $2,381
Total Assets$682,512$552,585▼ $129,927
Liabilities
Accounts Payable and Accrued Expenses$44,523$8,450▼ $36,073
Total Liabilities$244,523$208,450▼ $36,073
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$437,989$344,135▼ $93,854
Total Net Assets Fund Balance$437,989$344,135▼ $93,854
Total Liabilities and Net Assets / Fund Balance$682,512$552,585▼ $129,927
Compensation and Service Providers
Top Officer Pay97th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Peter BensonExecutive DirectorFT$234,250$234,250
Hayley ThompsonCorporate Secretary/admin DirectorFT$84,311$84,311
Sheron KoshyTechnical DirectorFT$69,896$69,896

Board Members and Trustees

NameTitle
Joseph YacuraDirector
Justin MacgruderDirector
Ronald TseDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$973,459
Investment Income
$2,550
Other Revenue
$5
Change in Net Assets
$-93,854
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$584,312
Other Expenses$485,556
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees---$318,561
Fees for Services Other---$309,095
Other Salaries and Wages---$166,604
Payroll Taxes---$64,962
Travel---$34,530
Other Employee Benefits---$34,185
Occupancy---$29,949
Office Expenses---$25,510
Other Expenses---$19,817
Information Technology---$19,816
Fees for Services Accounting---$12,578
Insurance---$4,260
Conferences and Meetings---$4,200
Advertising---$595
Fees for Services Legal---$581
Total Functional Expenses$0$0$0$1,069,868
International Activity

International Summary

Offices
2
Employees
35
Spending
$302,913

International Activities

RegionActivityServicesOfficesEmployeesSpending
South AsiaProgram ServicesMaintenance of235$302,913
--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$200,000$200,000→ $0
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 and corporate secretary/admin 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
Hayley Thompson
Title
Corporate Secretaryadmin Director
Phone
6108514290
Signed
2024-11-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Hayley Thompson
Formed
1999
Legal Domicile
De
Voting Board Members
6
Independent Board Members
3
Employees
6

Preparer

Firm
Merendino Accounting and Tax Services
Address
119 SUNNY MEADOWS BLVD, ARDEN, NC 28704
Preparer
Lee a Merendino CPA
Phone
6107512581
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

“Fees for services of 284,247 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. Payments to a contractor for membership orientation totaled 1,000. Payments to financial consultants in southeast asia totaled 23,848.”

Raw XML Appendix348 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 AND CORPORATE SECRETARY/ADMIN 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 284,247 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. PAYMENTS TO A CONTRACTOR FOR MEMBERSHIP ORIENTATION TOTALED 1,000. PAYMENTS TO FINANCIAL CONSULTANTS IN SOUTHEAST ASIA TOTALED 23,848.
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.
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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
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ReturnHeader/ReturnTs02024-11-13T04:19:15-00:00
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ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

Document Assets

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Filings

Displayed year

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

Open filing
Assets
$552,585
Liabilities
$208,450
Net assets
$344,135
Revenue
$976,014
Expenses
$1,069,868
Net income
-$93,854
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
2023Detailed filing. Detailed filing data is available for this year.$0.55$0.21$0.34$0.98$1.07$0.09
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
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$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