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← SOCIETY FOR BENEFIT-COST ANALYSIS

Form 990 for tax year 2024

Filed by SOCIETY FOR BENEFIT-COST ANALYSIS.

Totals

Total revenue
$299,238
Total expenses
$215,133
Contributions and grants received
$40,055
Grants paid
$0
Program service revenue
$225,705
Investment income
$13,185
Other revenue
$20,293
Total assets, end of year
$564,164
Total liabilities, end of year
$39,330
Net assets or fund balances, end of year
$524,834
Program services expenses (Part IX)
$83,067
Management and general expenses
$132,066
Fundraising expenses
$0
Program service expenses (Part III)
$83,067

Program services were 38.6% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

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.

  • 1b · Membership dues

    $40,055

  • 2a · Program service revenue: Conferences

    total $144,140 · related or exempt $144,140

  • 2b · Program service revenue: Workshops

    total $52,940 · related or exempt $52,940

  • 2c · Program service revenue: Organization affiliatio

    total $28,625 · related or exempt $28,625

  • 3 · Investment income

    total $13,185 · excluded $13,185

  • 8c · Net income from fundraising events

    total $0

  • 11a · Other revenue: Contribution

    total $1,990 · related or exempt $1,990

  • 11b · Other revenue: Journals

    total $18,303 · related or exempt $18,303

  • 11e · Other revenue, total

    $20,293

Functional expenses

Part IX, the statement of functional expenses.

  • 11a · Fees: management

    total $107,460 · management and general $107,460

  • 11c · Fees: accounting

    total $525 · management and general $525

  • 13 · Office expenses

    total $458 · management and general $458

  • 14 · Information technology

    total $1,470 · management and general $1,470

  • 19 · Conferences, conventions and meetings

    total $72,811 · program services $72,811

  • 23 · Insurance

    total $1,196 · management and general $1,196

  • 24a · Other expenses: Journal

    total $10,256 · program services $10,256

  • 24b · Other expenses: Bank and credit card fees

    total $9,845 · management and general $9,845

  • 24c · Other expenses: Membership database

    total $4,667 · management and general $4,667

  • 24d · Other expenses: Awards

    total $3,144 · management and general $3,144

  • 24e · All other expenses

    total $3,301 · management and general $3,301

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $262,940 · end of year $286,169

  • 2 · Savings and temporary cash investments

    beginning of year $251,798 · end of year $264,918

  • 9 · Prepaid expenses and deferred charges

    beginning of year $5,978 · end of year $13,077

  • 17 · Accounts payable and accrued expenses

    beginning of year $27,764 · end of year $2,132

  • 19 · Deferred revenue

    beginning of year $52,223 · end of year $37,198

  • 27 · Net assets without donor restrictions

    beginning of year $440,729 · end of year $524,834

Mission and programs · 2024

Mission

The Association is dedicated to the advancement, exchange of ideas, and research related to benefit-cost analysis, cost effectiveness analysis, risk-benefit analysis, applied welfare economic analysis, and damage assessment.

  • Conference workshops; as an international group of practitioners, academics, and others who are working to improve the theory and application of the tools and benefit cost analysis (BCA), SBCA welcomes submissions that support the ehnanced use of such analysis to promote evidence based decision making. BCA is defined broadly, including cost analysis, cost effectiviness analysis, risk-benefit analysis, applied welfare economics, damange assessment and other methods. The conference welcomes submissions on topics closely related to BCA such as non-market evaluation, discounting, equity, social policy, regulation, implementation of BCA, etc and application to any public policy area, such as environment, transport, health, energy etc. are encourged.

    Expenses $72,811 · Revenue $144,140

  • Journal - as part of the SBCA membership benefits, all SBCA members are given a free subscription to the journal of benefit cost analysis (JBCA). JBCA is the only journal devoted exclusively to benefit-cost analysis, the leading evidence based anaytical method for determining if the consequences of specific public actions make society better off overall. JBCA publishes theory, empirical analysis, case studies, and techniques. Applications include social programs related to education, crime, health, poverty, labor and housing as well as regulations and projects related to the environment, natural resources, transportation, safety, and security. The interdisciplinary nature, with contributions from a wide range of disciplines and areas of public policy, is unique. JBCAs mission is to expand the use of serious, state of the art BCA by individuals and groups who make public policy decisions, those who advise, and those who implement the projects, programs, and policies. By serving as a bridge, the JBCA serves an important role that few other journals provide.

    Expenses $10,256 · Revenue $18,303

As filed on the 2024 return.

Listed in Part VII

  • Tonya Wade

    Executive Director

    Total calculated
    $0
    Hours/week
    0
  • Rob Moore

    Assistant Treasurer

    Total calculated
    $0
    Hours/week
    5
  • Ann Wolverton

    Director

    Total calculated
    $0
    Hours/week
    5
  • Maddalena Ferranna

    Director

    Total calculated
    $0
    Hours/week
    5
  • Lori Bennear

    Director

    Total calculated
    $0
    Hours/week
    5
  • Shiqiu Zhang

    Director

    Total calculated
    $0
    Hours/week
    5
  • Emily Lancasar

    Director

    Total calculated
    $0
    Hours/week
    5
  • Felipe Vasquez Lavin

    Director

    Total calculated
    $0
    Hours/week
    5
  • Kirsten Jensen

    Director

    Total calculated
    $0
    Hours/week
    5
  • Craig Thornton

    Managing Director

    Total calculated
    $0
    Hours/week
    5
  • Henrik Andersson

    Immediate past president

    Total calculated
    $0
    Hours/week
    5
  • JOhn Whitehead

    Immediate past Treasurer

    Total calculated
    $0
    Hours/week
    5
  • Vic Adamowica

    President

    Total calculated
    $0
    Hours/week
    5
  • Amy Sharp

    Secretary

    Total calculated
    $0
    Hours/week
    5
  • Charles Griffiths

    Treasurer

    Total calculated
    $0
    Hours/week
    5
  • Caroline Cecot

    Vice President

    Total calculated
    $0
    Hours/week
    5

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.

Grants on this return

No itemized grants to organizations on this return.

Provenance

Return type
form_990
Tax year
2024
Filed
12 May 2025
IRS schema version
2024v5.2
Source object
202543169349302874

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