Form 990 for tax year 2023

Revenue

Part VIII, the statement of revenue.

• 2a · Program service revenue: MEMBERSHIP DUES

  total $994,592 · related or exempt $994,592

• 2b · Program service revenue: CONFERENCES

  total $624,715 · related or exempt $496,665 · excluded $128,050

• 2c · Program service revenue: TRAINING & EDUCATION

  total $217,351 · related or exempt $217,351

• 2d · Program service revenue: ADVERTISING REVENUE

  total $43,456 · unrelated business $43,456

• 2e · Program service revenue: ADVISORY SERVICE FEES

  total $13,650 · related or exempt $13,650

• 2f · All other program service revenue

  total $4,084 · related or exempt $4,084

Functional expenses

Part IX, the statement of functional expenses.

• 5 · Compensation of officers, directors and key employees

  total $11,297

• 7 · Other salaries and wages

  total $815,474

• 8 · Pension plan contributions

  total $18,809

• 9 · Other employee benefits

  total $115,349

• 10 · Payroll taxes

  total $57,263

• 11b · Fees: legal

  total $121

• 11g · Fees: other

  total $470,869

• 12 · Advertising and promotion

  total $478,344

• 13 · Office expenses

  total $127,177

• 14 · Information technology

  total $23,007

• 16 · Occupancy

  total $9,089

• 17 · Travel

  total $34,558

• 19 · Conferences, conventions and meetings

  total $683,099

• 20 · Interest

  total $118,855

• 22 · Depreciation, depletion and amortization

  total $158,918

• 23 · Insurance

  total $28,013

• 24a · Other expenses: MEMBERSHIP & SUBSCRIPTI

  total $51,168

• 24b · Other expenses: FEES & LICENSING

  total $27,872

• 24c · Other expenses: PROFESSIONAL DEVELOPMEN

  total $7,246

• 24d · Other expenses: BAD DEBT EXPENSE

  total $2,250

• 24e · All other expenses

  total $36

Balance sheet

Part X, book values.

• 1 · Cash, non-interest-bearing

  beginning of year $633,492 · end of year $296,904

• 4 · Accounts receivable

  beginning of year $125,366 · end of year $39,800

• 9 · Prepaid expenses and deferred charges

  beginning of year $57,567 · end of year $27,975

• 10a · Land, buildings and equipment: cost or other basis

  $356,727

• 10b · Land, buildings and equipment: accumulated depreciation

  $292,227

• 10c · Land, buildings and equipment, net

  beginning of year $63,146 · end of year $64,500

• 14 · Intangible assets

  beginning of year $398,601 · end of year $265,734

• 17 · Accounts payable and accrued expenses

  beginning of year $62,376 · end of year $223,701

• 19 · Deferred revenue

  beginning of year $476,768 · end of year $956,230

• 24 · Unsecured notes and loans payable

  end of year $418,855

• 25 · Other liabilities

  beginning of year $1,144,807 · end of year $858,350

• 29 · Capital stock, trust principal or current funds

  beginning of year $0 · end of year $0

• 30 · Paid-in or capital surplus, or land, building or equipment fund

  beginning of year $0 · end of year $0

• 31 · Retained earnings, endowment or other funds

  beginning of year -$405,779 · end of year -$1,762,223

The filer's explanations (Part III)

FORM 990, SCHEDULE J, PART I:

THE ECA DOES NOT DIRECTLY HIRE OR COMPENSATE EMPLOYEES. ALL EMPLOYEES ARE EMPLOYED BY THE ETHICS RESOURCE CENTER, INC. (ERC), A RELATED 501(C)(3) ORGANIZATION. COMPENSATION OF THE INDIVIDUALS LISTED ON ECA'S RETURN WAS DETERMINED UNDER ERC'S POLICIES AND PROCEDURES WHICH SATISFY THE REBUTTABLE PRESUMPTION OF REASONABLENESS. THE ECA OPERATES UNDER A COST SHARING AGREEMENT WITH ERC, APPROVED BY THE BOARD OF DIRECTORS OF EACH ORGANIZATION, UNDER WHICH ERC EMPLOYS BOTH ORGANIZATIONS' STAFF MEMBERS AND PAYS FOR GENERAL AND ADMINISTRATIVE EXPENSES. ECA REIMBURSES ERC FOR ITS SHARE OF THESE EXPENSES.