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Ethics Resource Center INC FY2020 filing

Tax-deductible

Marietta, GA501(c)(3)Arts & Culture EIN 13-1671026Revenue $1.5M in FY2020

On file with the IRSethics.org267 Vance Cir Ne, 30060-1625 · Marietta, GATax-exempt since Jul 1943Publicly supported — 509(a)(2)

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The Ethics & compliance initiative (eci) is a best practice community of organizations that are committed to creating and sustaining high-quality Ethics & compliance programs. Eci brings together Ethics and compliance professionals and academics from all over the world to share techniques, research and, most of all, exciting new ideas.eci is the leading provider of independent research about workplace integrity, ethical standards, and compliance processes and practices in public and private institutions. Our research includes the long-standing national business Ethics survey (nbes) of workplace conduct in the united states and the more recent global business Ethics survey (gbes) of workplaces in leading world economies. Eci publishes research findings based on the gbes through a variety of so formats including public summary reports, infographics, interactive graphics and presentations.

501(c)(3) charity; gifts are tax-deductible.
78¢ of each $1 spent went to programs.
$466K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2020 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
2 of 5
filings with a surplus
Average deficit $95K a year · 5% of revenue · last 5 filings
Concern: a surplus in 2 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
78%
of spending
Looks good: 78% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$466K
to officers and key staff · 25% of spending
Worth a look: pay to officers and key staff is 25% of spending; over 20%.
Pt VII · Sec A
Cash reserves
6 mo
of spending, in cash
Looks good: 5.7 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $10K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$372K
19% of total assets
Looks good: liabilities are 19% of assets; 50% or less.
Pt X · Ln 26
Independent board members
17
of 17 voting members
Looks good: 17 of 17 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.5M
Spent
$1.9M
To programs
78%
Net assets
$1.6M
By yearFY2020–FY2024
Revenue
$1.5M
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$1.5M
FY2021$2.8M
FY2022$1.7M
FY2023$1.5M
FY2024$1.8M
Expenses
$1.9M
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$1.9M
FY2021$1.6M
FY2022$1.9M
FY2023$2.6M
FY2024$1.8M
Net assets
$1.6M
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020$1.6M
FY2021$2.8M
FY2022$2.5M
FY2023$1.5M
FY2024$1.5M

From the FY2020 Form 990 · figures checked against the IRS filing · see the original

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You’re viewing the FY2020 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Jul 1943.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

78 cents of each dollar spent went to programs.

Program services 78% · $1.5M Management & general 13% · $237K Fundraising 9% · $176K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

23 people listed on the 990; $466K paid to officers and key staff.

Part VII, Section A · reportable compensation
Patricia Harned
CEO & Non-Voting Board Mem
$169,864Pt VII · Sec A
Semiha Esen
VP of Research & Analytics
$120,535Pt VII · Sec A
Stanley Lowney
Senior Survey Researcher, Client Solutions
$100,827Pt VII · Sec A
$40,435Pt VII · Sec A
Holli Redekop
VP of Dev & Corp Secretary
$29,245Pt VII · Sec A
Florence Sumaray
Director of Marketing
$5,257Pt VII · Sec A
David Ogden
Director
$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 3924 $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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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Shares best practices and research to build high-quality ethics and compliance programs globally.

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Provided by the organization

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1 program · $1.5M · in their own filed words · FY2020
01

In 2020, erc built upon the principles and practices of high quality ethics & compliance programs (HQPS), based on the work of a blue ribbon panel, and expanded the global business ethics survey to five additional countries.

$1.5Mprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2025
The Ayco Charitable FoundationFY2025$10K
Total grants receivedfrom 1 funder$10K

By the numbers

The FY2020 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$1.5M
Ln 12
Fees for servicesLn 2g$770K
Gifts and grantsLn 1h$692K
Other incomeLn 4–11$18K
Money outPt IX
$1.9M
Ln 25
Programscol B$1.5M
Managementcol C$237K
Fundraisingcol D$176K
Owns and owesPt X
$1.6M
net assets · Ln 32
Cash and savingsLn 1–2$895K
Total assetsLn 16$2.0M
LiabilitiesLn 26$372K
PeoplePt VI, VII
23
listed · VII A
PaidVII A6
Voting boardVI 1a17
IndependentVI 1b17
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$692K
Fees for servicesLn 2g$770K
Investment incomeLn 3$2K
Other incomeLn 4–11$18K
Total revenueLn 12$1.5M
Assets in detailPt X, end of year
CashLn 1$215
SavingsLn 2$894K
Cash and savings togetherLn 1–2$895K
InvestmentsLn 11–13$29
Land, buildings, equipmentLn 10c$143K
Other assetsLn 15$641K
Total assetsLn 16$2.0M
LiabilitiesLn 26$372K
Net assetsLn 32$1.6M
OperationsPt I, VI
EmployeesI 524
VolunteersI 60
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY20End FY20
Cash and savingsLn 1–2$888K$895K
InvestmentsLn 11–13$29$29
Land, buildings, equipmentLn 10c$198K$143K
Total assetsLn 16$2.5M$2.0M
LiabilitiesLn 26$471K$372K
Net assetsLn 32$2.0M$1.6M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$507K$269K$174K$65K
Pay of disqualified personsLn 6$329K$242K$58K$30K
Other employee benefitsLn 9$80K$419$79K
Payroll taxesLn 10$55K$36K$12K$7K
Legal feesLn 11b$8K$748$8K
Accounting feesLn 11c$129K$129K
Other fees for servicesLn 11g$386K$350K$36K
Advertising and promotionLn 12$18K$18K$130
Office expensesLn 13$18K$180$17K
Information technologyLn 14$29K$29K
OccupancyLn 16$99K$99K
TravelLn 17$4K$2K$2K
Conferences, conventions and meetingsLn 19$6K$6K$323
InterestLn 20$3K$3K
Depreciation, depletion and amortizationLn 22$57K$17K$40K
InsuranceLn 23$16K$16K
Other expenses (24a–d)Ln 24$117K$102K$15K$280
All other expensesLn 24e$12K$417K−$480K$75K
Total functional expensesLn 25$1.9M$1.5M$237K$176K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $1.8M$1.8M$12K$1.5M 990 PDF
FY2023 $1.5M$2.6M−$1.1M$1.5M 990 PDF
FY2022 $1.7M$1.9M−$267K$2.5M 990 PDF
FY2021 $2.8M$1.6M$1.2M$2.8M 990 PDF
FY2020 Viewing $1.5M$1.9M−$392K$1.6M 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support J · Pay O · Explanations
See the full FY2020 990 (6 parts)
Part I · Summary $1,481,545 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $524,758$691,610
I-9 Program service revenuePrior year $1,704,285$770,429
I-10 Investment incomePrior year $2,572$1,590
I-11 Other revenuePrior year $62,618$17,916
I-12 Total revenuePrior year $2,294,233$1,481,545
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $1,221,639$971,638
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $1,072,229$901,965
I-18 Total expensesPrior year $2,293,868$1,873,603
I-19 Revenue less expensesPrior year $365−$392,058
Part VI · Governance 17 of 17 board members independent, no flags
VI-1a Voting members of the governing body17
VI-1b Independent voting members17
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $1,481,545 across 4 lines filed
Lines not itemized here account for $19,506 of total revenue; see the IRS return.
VIII-1f All other contributions, gifts and grants$691,610
VIII-1h Total contributions, gifts and grants$691,610
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $770,429$770,429
VIII-12 Total revenueRelated to mission $770,429 · Unrelated business $17,916 · Excluded from tax $1,590$1,481,545
Part IX · Statement of functional expenses $1,873,603 across 18 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $268,753 · Management $173,682 · Fundraising $64,636$507,071
IX-6 Pay of disqualified personsPrograms $241,846 · Management $57,804 · Fundraising $29,839$329,489
IX-9 Other employee benefitsPrograms $419 · Management $79,292$79,711
IX-10 Payroll taxesPrograms $36,305 · Management $12,384 · Fundraising $6,678$55,367
IX-11b Legal feesPrograms $748 · Management $7,658$8,406
IX-11c Accounting feesManagement $129,058$129,058
IX-11g Other fees for servicesPrograms $349,818 · Management $36,149$385,967
IX-12 Advertising and promotionPrograms $17,764 · Management $130$17,894
IX-13 Office expensesPrograms $180 · Management $17,374$17,554
IX-14 Information technologyManagement $28,888$28,888
IX-16 OccupancyManagement $99,033$99,033
IX-17 TravelPrograms $2,411 · Management $2,055$4,466
IX-19 Conferences, conventions and meetingsPrograms $5,950 · Management $323$6,273
IX-20 InterestManagement $2,691$2,691
IX-22 Depreciation, depletion and amortizationPrograms $17,327 · Management $39,946$57,273
IX-23 InsuranceManagement $15,888$15,888
IX-24 Other expenses (24a–d)Programs $101,808 · Management $14,577 · Fundraising $280$116,665
IX-24e All other expensesPrograms $416,816 · Management −$479,715 · Fundraising $74,808$11,909
IX-25 Total functional expensesPrograms $1,460,145 · Management $237,217 · Fundraising $176,241$1,873,603
Part X · Balance sheet $1,962,613 assets, 16 lines filed
X-1 Cash, non-interest-bearingStart of year $166$215
X-2 Savings and temporary cash investmentsStart of year $887,480$894,298
X-3 Pledges and grants receivableStart of year $210,400$102,771
X-4 Accounts receivableStart of year $348,249$112,265
X-9 Prepaid expenses and deferred chargesStart of year $69,289$68,603
X-10c Land, buildings and equipment, netStart of year $198,217$143,492
X-11 Publicly traded securitiesStart of year $29$29
X-15 Other assetsStart of year $739,361$640,940
X-16 Total assetsStart of year $2,453,191$1,962,613
X-17 Accounts payable and accrued expensesStart of year $235,543$152,840
X-25 Other liabilitiesStart of year $235,127$219,310
X-26 Total liabilitiesStart of year $470,670$372,150
X-27 Net assets without donor restrictionsStart of year $1,375,700$1,222,547
X-28 Net assets with donor restrictionsStart of year $606,821$367,916
X-32 Total net assets or fund balancesStart of year $1,982,521$1,590,463
X-33 Total liabilities and net assetsStart of year $2,453,191$1,962,613
Part XI · Reconciliation of net assets $1,590,463 net assets at year end
XI-1 Total revenue$1,481,545
XI-2 Total expenses$1,873,603
XI-3 Revenue less expenses−$392,058
XI-4 Net assets at start of year$1,982,521
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$1,590,463

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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