Form 990 for tax year 2024
Filed by ASSOCIATION OF PROFESSIONAL SOCIAL COMPLIANCE AUDITORS INC.
Totals
- Total revenue
- $4,297,527
- Total expenses
- $3,091,536
- Contributions and grants received
- $0
- Grants paid
- $0
- Program service revenue
- $4,300,110
- Investment income
- $110
- Other revenue
- -$2,693
- Total assets, end of year
- $1,926,299
- Total liabilities, end of year
- $165,084
- Net assets or fund balances, end of year
- $1,761,215
- 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: APSCA AUDIT FEE (AAF)
total $2,214,135 · related or exempt $2,214,135
-
2b · Program service revenue: MEMBERSHIP DUES
total $1,094,400 · related or exempt $1,094,400
-
2c · Program service revenue: EXAM FEES
total $991,575 · related or exempt $991,575
-
3 · Investment income
total $110 · excluded $110
-
11a · Other revenue: FOREIGN CURRENCY LOSS
total -$2,693 · excluded -$2,693
-
11e · Other revenue, total
-$2,693
Functional expenses
Part IX, the statement of functional expenses.
-
5 · Compensation of officers, directors and key employees
total $205,893
-
7 · Other salaries and wages
total $873,507
-
9 · Other employee benefits
total $18,950
-
10 · Payroll taxes
total $64,269
-
11a · Fees: management
total $13,225
-
11b · Fees: legal
total $201,247
-
11c · Fees: accounting
total $163,732
-
11g · Fees: other
total $946,531
-
12 · Advertising and promotion
total $187,347
-
13 · Office expenses
total $65,527
-
14 · Information technology
total $53,270
-
17 · Travel
total $62,060
-
19 · Conferences, conventions and meetings
total $67,613
-
22 · Depreciation, depletion and amortization
total $98,705
-
23 · Insurance
total $30,507
-
24a · Other expenses: DUES & SUBSCRIPTIONS
total $26,550
-
24b · Other expenses: TRAINING
total $11,890
-
24c · Other expenses: BAD DEBT
total $513
-
24d · Other expenses: MATERIALS FOR CSCA EXAM
total $200
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $130,981 · end of year $660,924
-
2 · Savings and temporary cash investments
beginning of year $244,419 · end of year $492,940
-
4 · Accounts receivable
beginning of year $314,340 · end of year $516,770
-
9 · Prepaid expenses and deferred charges
beginning of year $28,194 · end of year $20,596
-
10a · Land, buildings and equipment: cost or other basis
$468,443
-
10b · Land, buildings and equipment: accumulated depreciation
$233,374
-
10c · Land, buildings and equipment, net
beginning of year $217,838 · end of year $235,069
-
17 · Accounts payable and accrued expenses
beginning of year $187,298 · end of year $95,519
-
19 · Deferred revenue
beginning of year $193,250 · end of year $69,565
-
27 · Net assets without donor restrictions
beginning of year $555,224 · end of year $1,761,215
Mission and programs · 2024
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 2024 return.
Listed in Part VII
-
Avedis SeferianAVEDIS SEFERIAN
CHAIR
- Total calculated
- $0
- Hours/week
- 4.5
-
Laurent CorbazLAURENT CORBAZ
VICE PRESIDENT/TREASURER
- Total calculated
- $0
- Hours/week
- 1.7
-
Greg GardnerGREG GARDNER
DIRECTOR/SECRETARY
- Total calculated
- $0
- Hours/week
- 1.7
-
Rajan KamalanathanRAJAN KAMALANATHAN
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1.7
-
Linda DromjongLINDA DROMJONG
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1.7
-
Barbara GregoryBARBARA GREGORY
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1.7
-
Craig MossCRAIG MOSS
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1.7
-
Gabriela LopesGABRIELA LOPES
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1.7
-
Colleen VienCOLLEEN VIEN
CEO/PRESIDENT (TO 6/24)
- Total calculated
- $134,481
- From this org
- $134,481
- From related orgs
- $0
- Other
- $0
- Hours/week
- 40
-
Ross NovaROSS NOVA
CEO/PRESIDENT (FROM 10/24)
- Total calculated
- $71,412
- From this org
- $68,076
- From related orgs
- $0
- Other
- $3,336
- Hours/week
- 40
-
Kara ChanKARA CHAN
DIRECTOR OF EXAMS & CPD
- Total calculated
- $157,744
- From this org
- $157,744
- From related orgs
- $0
- Other
- $0
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $157,744
- Bonus
- $0
- Other
- $0
- Deferred
- $0
- Nontaxable benefits
- $0
- Filer's total
- $157,744
-
Stephanie RaganSTEPHANIE RAGAN
DIR. CODE & COMP. PROF. COND. TM
- Total calculated
- $161,059
- From this org
- $161,059
- From related orgs
- $0
- Other
- $0
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $154,000
- Bonus
- $0
- Other
- $7,059
- Deferred
- $0
- Nontaxable benefits
- $0
- Filer's total
- $161,059
-
Yadira HurtadoYADIRA HURTADO
DIR. OF MBR. ENGAGE. (FROM 12/24)
- Total calculated
- $120,000
- From this org
- $120,000
- From related orgs
- $0
- Other
- $0
- Hours/week
- 40
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
- 4a · Severance or change-of-control payment
Answered no
- 4b · Supplemental nonqualified retirement plan
- 4c · Equity-based compensation arrangement
The filer's explanations (Part III)
- PART I, LINE 4A
- COLLEEN VIEN-RECEIVED A SEVERENCE PAYMENT OF $39,000.
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 · income $0 · assets $0
Directly controlled by APSCA
Provenance
- Return type
- form_990
- Tax year
- 2024
- Filed
- 11 November 2025
- IRS schema version
- 2024v5.2
- Source object
- 202543159349304294
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