Ethics Resource Center INC EIN 13-1671026

Ethics Resource Center INC

EIN  13-1671026 Public charity (501(c)(3)) Marietta, GA
Form 990 (PDF) Compare with another nonprofit →
Verified accurate 9/13/26 · see original filing: IRS
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Size
$1–10M
What they do
Shares best practices and research to build high-quality ethics and compliance programs globally.
Leadership
Patricia J Harned PhD · Chief Executive Officer · $254K
Money in and out
$1.8M revenue, $1.8M expenses
Bottom line
66% program efficiency

Shares best practices and research to build high-quality ethics and compliance programs globally. For fiscal year 2024 it reported $1.8M in revenue, $1.8M in expenses, and $1.5M in net assets.Pt I

Where the money goes · FY2024
Total revenue
$1.8M
Pt VIII · Ln 12
Total expenses
$1.8M
Pt IX · Ln 25
Net assets
$1.5M
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): $12K
Where spending went · Part IX cols B–D
Program services $0.66 Management & general $0.30 Fundraising $0.04
Program efficiency
66%
of spending reaches programs▼ -6% vs prior filing year
Operating runway
0.7mo
months of highly liquid reserves at operating expense rate▼ -13% vs prior filing year
Surplus margin
+1%
revenue over expenses, this year▲ +101% vs prior filing year

Summary of the Filing

Part I · fiscal year 2024 · Form 990
Revenue
$1.8M
FY2024▲ +17%
Expenses
$1.8M
FY2024▼ -31%
Total assets
$1.9M
FY2024▼ -35%
Total liabilities
$448K
FY2024▼ -69%
Total revenue
$1.8M
Pt VIII · Ln 12
Total expenses
$1.8M
Pt IX · Ln 25
Net assets
$1.5M
Pt X · Ln 32
Revenue less expensesPt I · Ln 19$12K
Total assetsPt X · Ln 16$1.9M
Program-expense ratioPt IX · col B66%
Voting members of governing bodyPt I · Ln 317
Independent voting membersPt I · Ln 417
Mission & Programs · Part III

Where the work happens

1 program service account for $1.2M of program spending, described in the organization's own filed words · FY2024.
01

In 2024, erc continued to conduct research through the global business ethics survey, releasing several reports of findings and regular communications through ethicsstat emails. An online interactive database housed the research data, and erc allowed members of the public and other stakeholders to access key findings.

$1.2Mprogram expense

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Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CEthics Resource Center INC
EINHdr · item D13-1671026
Principal addressHdr · item CMarietta, GA
WebsiteHdr · item Jwww.ethics.org
Year of formationHdr · item Lpending
State of legal domicileHdr · item MGA
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFArts & Culture (A700)
Ruling yearIRS BMFJul 1943

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a17
Independent voting membersPt VI · Ln 1b17
Conflict-of-interest policyPt VI · Ln 12aYes
Whistleblower policyPt VI · Ln 13Yes
Document retention policyPt VI · Ln 14Yes
CEO/top-official compensation independently reviewedPt VI · Ln 15aYes
Family or business relationships among officers/directorsPt VI · Ln 2No

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
Chief Executive Officer
$254,358Pt VII · Sec A
VP, Research & Analytics
$143,220Pt VII · Sec A
VP, Marketing
$123,655Pt VII · Sec A
Eca Vice Chair
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Patricia J Harned PHD’s $254K as Chief Executive Officer is at the 93rd percentile of top reported officer pay among 3916 $1–10M arts & culture nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 8 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Patricia Harned$338,364$177,841$169,864
Patricia J Harned PHD$254,358$335,631
Semiha Evren Esen$143,220$158,814
Semiha Esen$156,734$124,889$120,535
Carol Levey$123,655$121,032
Stanley Lowney$100,827
Susan a Vouvalis$77,193
David Childers$40,435

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Statement of Revenue

Part VIII
Program service revenue$870K · 49%
Contributions & grants$765K · 43%
Other revenue$144K · 8%
Program service revenue49%$870K
Contributions & grants43%$765K
Other revenue8%$144K
Investment income$12
Total revenueLn 12$1.8M

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.66 Management & general $0.30 Fundraising $0.04
Program services66%$1.2M
Management & general30%$528K
Fundraising4%$75K
Total functional expensesLn 25$1.8M

Balance Sheet

Part X · end of year
CashLn 1$101K
Total assetsLn 16$1.9M
Total liabilitiesLn 26$448K
Total net assetsLn 32$1.5M
Months of cash on handcomputed0.7

Financial Metrics

Form 990 · FY2024 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $101K · Operating expenses/yr $1.8M
0.7 months
Where the money goes
Program services
Program services $1.2M · Total expenses $1.8M
66%
Management & General
Management & general $528K · Total expenses $1.8M
30%
Fundraising
Fundraising $75K · Total expenses $1.8M
4%
Cost to raise $1
Fundraising expense (3-yr avg) $147K · Solicited contributions (3-yr avg) $745K
$0.20 to raise $1 (3-yr avg)
Where the money comes from
Contribution dependence
Contributions & grants $765K · Total revenue $1.8M
43%
Government reliance
Government grants — · Total revenue $1.8M
Earned-income share
Program service revenue $870K · Total revenue $1.8M
49%
Investment reliance
Investment income $12 · Total revenue $1.8M
0%
Program self-sufficiency
Program service revenue $870K · Total expenses $1.8M
49%
Growth & trend
Revenue growth (YoY)
This year $1.8M · Prior year $1.5M
+17%
Revenue CAGR
FY2020 $1.5M · FY2024 $1.8M
+5%
Net-asset trend (YoY)
End of year $1.5M · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $1.8M · Expenses $1.8M
+1%
Liabilities-to-Assets
Total liabilities — · Total assets $1.9M
Net-asset ratio
Net assets $1.5M · Total assets $1.9M
77%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) $29 · Other securities (Pt X, ln 12) — · Total assets (Pt X, ln 16) $1.9M
0%
People & payroll
Highest Reported Total Compensation
Individual Patricia J Harned PHD · Reported title CHIEF EXECUTIVE OFFICER · Highest reported compensation $254K · Total expenses $1.8M
14%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $958K · Total expenses $1.8M
54%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 66%
Overhead ratio 30%
Fundraising cost ratio 10%
Revenue growth 17%
Accounting fee ratio 0%

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

Grants

Schedule I · funders on record
Grants received · FY2025
Total grants receivedfrom 1 funder$10K

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Filings & Schedule Manifest

Part IV
III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
FY2024 (Latest)$1.8M revenue · viewing · ⤓ 990 PDF
FY2023$1.5M revenue · ⤓ 990 PDF
FY2022$1.7M revenue · ⤓ 990 PDF
FY2021$2.8M revenue · ⤓ 990 PDF
FY2020$1.5M revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2024IRS
Classification, formation year, addressIRS Business Master File
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