Eastern Communication Association FY2020 filing

Tax-deductible

Scranton, PA501(c)(3)EducationEIN 23-2145328Revenue $143K in FY2020

On file with the IRSecacomm.orgUniv of Scranton 800 Linden St, 18510-0000 · Scranton, PATax-exempt since Aug 1983Publicly supported — 509(a)(2)

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Promote the study, criticism, research, teaching and application of artistic, humanistic, and scientific principles of Communication. The Association exists for educational, scientific, and literary purposes only.

501(c)(3) charity; gifts are tax-deductible.
76¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

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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
3 of 5
filings with a surplus
Average deficit $5K a year · 3% of revenue · last 5 filings
Worth a look: a surplus in 3 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
76%
of spending
Looks good: 76% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
97 mo
of spending, in cash
Looks good: 96.6 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $5K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
26
of 26 voting members
Looks good: 26 of 26 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$143K
Spent
$105K
To programs
76%
Net assets
$842K
By yearFY2020–FY2024
Revenue
$143K
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$143K
FY2021$198K
FY2022$153K
FY2023$148K
FY2024$278K
Expenses
$105K
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$105K
FY2021$128K
FY2022$145K
FY2023$286K
FY2024$281K
Net assets
$842K
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020$842K
FY2021$1.1M
FY2022$940K
FY2023$873K
FY2024$912K

From the FY2020 Form 990 · 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 Aug 1983.

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

Where the money goes

76 cents of each dollar spent went to programs.

Program services 76% · $80K Management & general 24% · $25K

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

5 people listed on the 990.

Part VII, Section A · reportable compensation
First Vice President-Elect
$0Pt VII · Sec A
Immediate Past President
$0Pt VII · Sec A
$0Pt VII · Sec A
First Vice President
$0Pt VII · Sec A
Executive Director
$0Pt VII · Sec A

Stacy Smulowitz’s $15K as Executive Di is at the 11th percentile of top reported officer pay among 1612 $100K–1M education 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 · 1 named individual · Part VII

NameFY2024FY2023
Stacy Smulowitz$15,000$15,000

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.

See Eastern Communication Association executive salaries →

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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 15aNo

Programs and updates

Promotes study and research in artistic, humanistic, and scientific communication principles.

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Provided by the organization

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3 programs · $80K · in their own filed words · FY2020
01

Publish quarterly journals and semi-annual newsletter to disseminate scholarly works in the field of communication

$68Kprogram expense
02

Conduct annual meetings and conventions for presentation of research papers and presentations of scholarly research, and publish quarterly journals and semi-annual newsletter to disseminate scholarly works in the field of communication.

$8Kprogram expense
03

To provide scholarships to worthy individuals

$4Kprogram 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 · FY2021
Total grants receivedfrom 1 funder$5K

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$143K
Ln 12
Other incomeLn 4–11$72K
Investment incomeLn 3$31K
Fees for servicesLn 2g$31K
Money outPt IX
$105K
Ln 25
Programscol B$80K
Managementcol C$25K
Owns and owesPt X
$842K
net assets · Ln 32
Cash and savingsLn 1–2$842K
Total assetsLn 16$842K
LiabilitiesLn 26$0
PeoplePt VI, VII
5
listed · VII A
PaidVII A0
Voting boardVI 1a26
IndependentVI 1b26
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$10K
Fees for servicesLn 2g$31K
Investment incomeLn 3$31K
Other incomeLn 4–11$72K
Gains on assetsLn 7$22K
Total revenueLn 12$143K
Assets in detailPt X, end of year
CashLn 1$371K
SavingsLn 2$471K
Cash and savings togetherLn 1–2$842K
Total assetsLn 16$842K
LiabilitiesLn 26$0
Net assetsLn 32$842K
OperationsPt I, VI
EmployeesI 50
VolunteersI 6100
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY20End FY20
Cash and savingsLn 1–2$956K$842K
Total assetsLn 16$956K$842K
LiabilitiesLn 26$0$0
Net assetsLn 32$956K$842K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic individualsLn 2$4K$4K
Management feesLn 11a$15K$15K
Accounting feesLn 11c$2K$2K
Other fees for servicesLn 11g$8K$8K
Information technologyLn 14$22K$22K
Conferences, conventions and meetingsLn 19$8K$8K
Other expenses (24a–d)Ln 24$46K$45K$528
Total functional expensesLn 25$105K$80K$25K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $278K$281K−$3K$912K 990 PDF
FY2023 $148K$286K−$139K$873K 990 PDF
FY2022 $153K$145K$8K$940K 990 PDF
FY2021 $198K$128K$70K$1.1M 990 PDF
FY2020 Viewing $143K$105K$39K$842K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2020 990 (6 parts)
Part I · Summary $143,371 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $4,040$9,532
I-9 Program service revenuePrior year $108,951$30,919
I-10 Investment incomePrior year $73,274$31,337
I-11 Other revenuePrior year $74,122$71,583
I-12 Total revenuePrior year $260,387$143,371
I-13 Grants and similar amounts paidPrior year $10,150$4,500
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $0$0
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $167,350$100,092
I-18 Total expensesPrior year $177,500$104,592
I-19 Revenue less expensesPrior year $82,887$38,779
Part VI · Governance 26 of 26 board members independent, 4 to look at
VI-1a Voting members of the governing body26
VI-1b Independent voting members26
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $143,371 across 7 lines filed
VIII-1f All other contributions, gifts and grants$9,532
VIII-1h Total contributions, gifts and grants$9,532
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $30,919$30,919
VIII-3 Investment incomeExcluded from tax $9,454$9,454
VIII-5 RoyaltiesRelated to mission $71,583$71,583
VIII-7 Net gain or loss on sales of assetsExcluded from tax $21,883$21,883
VIII-12 Total revenueRelated to mission $102,502 · Unrelated business $0 · Excluded from tax $31,337$143,371
Part IX · Statement of functional expenses $104,592 across 7 lines filed
IX-2 Grants to domestic individualsPrograms $4,500$4,500
IX-11a Management feesManagement $14,674$14,674
IX-11c Accounting feesManagement $1,575$1,575
IX-11g Other fees for servicesManagement $8,105$8,105
IX-14 Information technologyPrograms $22,270$22,270
IX-19 Conferences, conventions and meetingsPrograms $7,626$7,626
IX-24 Other expenses (24a–d)Programs $45,314 · Management $528$45,842
IX-25 Total functional expensesPrograms $79,710 · Management $24,882 · Fundraising $0$104,592
Part X · Balance sheet $841,754 assets, 7 lines filed
X-1 Cash, non-interest-bearingStart of year $332,572$370,917
X-2 Savings and temporary cash investmentsStart of year $623,772$470,837
X-16 Total assetsStart of year $956,344$841,754
X-26 Total liabilitiesStart of year $0$0
X-27 Net assets without donor restrictionsStart of year $956,344$841,754
X-32 Total net assets or fund balancesStart of year $956,344$841,754
X-33 Total liabilities and net assetsStart of year $956,344$841,754
Part XI · Reconciliation of net assets $841,754 net assets at year end
XI-1 Total revenue$143,371
XI-2 Total expenses$104,592
XI-3 Revenue less expenses$38,779
XI-4 Net assets at start of year$956,344
XI-5 Net unrealized gains (losses) on investments−$153,369
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$841,754

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

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