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← ASSOCIATION OF PROFESSIONAL SOCIAL COMPLIANCE AUDITORS INC

Form 990 for tax year 2022

Filed by ASSOCIATION OF PROFESSIONAL SOCIAL COMPLIANCE AUDITORS INC.

Totals

Total revenue
$2,163,088
Total expenses
$1,980,391
Contributions and grants received
$0
Grants paid
$0
Program service revenue
$2,162,905
Investment income
$183
Other revenue
$0
Total assets, end of year
$733,071
Total liabilities, end of year
$156,627
Net assets or fund balances, end of year
$576,444
Program services expenses (Part IX)
not reported
Management and general expenses
not reported
Fundraising expenses
not reported
Program service expenses (Part III)
not reported

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 2a · Program service revenue: EXAM FEES

    total $1,138,505 · related or exempt $1,138,505

  • 2b · Program service revenue: MEMBERSHIP DUES

    total $998,400 · related or exempt $998,400

  • 2c · Program service revenue: APPLICATION FEE

    total $26,000 · related or exempt $26,000

  • 3 · Investment income

    total $183 · excluded $183

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $206,692

  • 7 · Other salaries and wages

    total $51,000

  • 9 · Other employee benefits

    total $2,321

  • 10 · Payroll taxes

    total $4,274

  • 11a · Fees: management

    total $283,065

  • 11b · Fees: legal

    total $148,897

  • 11c · Fees: accounting

    total $92,834

  • 11g · Fees: other

    total $845,654

  • 12 · Advertising and promotion

    total $35,188

  • 13 · Office expenses

    total $40,551

  • 14 · Information technology

    total $75,461

  • 17 · Travel

    total $55,565

  • 19 · Conferences, conventions and meetings

    total $32,455

  • 22 · Depreciation, depletion and amortization

    total $42,917

  • 23 · Insurance

    total $19,078

  • 24a · Other expenses: MATERIALS FOR CSCA EXAM

    total $15,898

  • 24b · Other expenses: EXCHANGE LOSS

    total $11,779

  • 24c · Other expenses: BAD DEBT

    total $9,330

  • 24d · Other expenses: DUES & SUBSCRIPTIONS

    total $7,171

  • 24e · All other expenses

    total $261

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $108,121 · end of year $91,895

  • 2 · Savings and temporary cash investments

    beginning of year $270,858 · end of year $280,640

  • 4 · Accounts receivable

    beginning of year $62,596 · end of year $188,871

  • 9 · Prepaid expenses and deferred charges

    end of year $37,662

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

    $253,782

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

    $119,779

  • 10c · Land, buildings and equipment, net

    beginning of year $59,633 · end of year $134,003

  • 17 · Accounts payable and accrued expenses

    beginning of year $59,361 · end of year $153,327

  • 19 · Deferred revenue

    beginning of year $48,100 · end of year $3,300

  • 27 · Net assets without donor restrictions

    beginning of year $393,747 · end of year $576,444

Mission and programs · 2022

Mission

THE MISSION OF THE ASSOCIATION IS TO ENHANCE THE PROFESSIONALISM, CONSISTENCY AND CREDIBILITY OF INDIVIDUAL AUDITORS AND ORGANIZATIONS PERFORMING INDEPENDENT SOCIAL COMPLIANCE AUDITS AND TO PROMOTE THE USE OF INDEPENDENT SOCIAL COMPLIANCE AUDITS.

Activities or mission (Part I)

SEE PART III, LINE 1.

  • MEMBERSHIP PROGRAM: MEMBERSHIP IN APSCA SIGNIFIES A COMMITMENT TO COMPLIANCE WITH ETHICAL AND PROFESSIONAL INTEGRITY STANDARDS DEFINED BY THE APSCA CODE & STANDARDS OF PROFESSIONAL CONDUCT AND COMPETENCY FRAMEWORK, AND INDEPENDENTLY VALIDATED DURING THE MEMBERSHIP APPLICATION PROCESS. OUR MEMBERSHIP IS COMPRISED OF OVER 55 MEMBER FIRMS AND OVER 4,000 MEMBER AUDITORS FROM OVER 96 COUNTRIES.

  • CERTIFICATION PROGRAM--APSCA HAS A PROCESS WHEREBY A QUALIFIED INDIVIDUAL CAN BECOME CERTIFIED AS A SOCIAL COMPLIANCE AUDITOR. THE ORGANIZATION ADMINISTERS THE CSCA EXAM TO THOSE WISHING TO BECOME APSCA CERTIFIED SOCIAL COMPLIANCE AUDITORS.

As filed on the 2022 return.

Listed in Part VII

  • Avedis Seferian

    CHAIR

    Total calculated
    $0
    Hours/week
    4.5

  • Justin Bettey

    SECRETARY

    Total calculated
    $0
    Hours/week
    1.7

  • Greg Gardner

    TREASURER

    Total calculated
    $0
    Hours/week
    1.7

  • Rajan Kamalanathan

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1.7

  • Jon White

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1.7

  • Anastasia Spathi

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1.7

  • Mark Spears

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1.7

  • Frank Dorssers

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1.7

  • Laura Rubbo

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1.7

  • Rona Starr

    PRESIDENT & CEO

    Total calculated
    $206,692
    From this org
    $206,692
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $181,692
    Bonus
    $25,000
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $0
    Filer's total
    $206,692

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 3 · Compensation committee
  • 3 · Approval by the board or compensation committee

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Disregarded entities

Part I: entities that legally are the filer and file no return of their own.

  • APSCA PTY LTD

    STAFFING SERVICES · DC

    Directly controlled by APSCA

Provenance

Return type
form_990
Tax year
2022
Filed
27 October 2023
IRS schema version
2022v5.0
Source object
202313009349301801

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