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.
74¢ of each $1 spent went to programs.
$15K 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

FY2023 · 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
74%
of spending
Fine: 74% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$15K
to officers and key staff · 5% of spending
Looks good: pay to officers and key staff is 5% of spending; 15% or less.
Pt VII · Sec A
40 mo
of spending, in cash
Looks good: 39.6 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
$70K
7% of total assets
Looks good: liabilities are 7% 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
$148K
-4% vs prior year
Spent
$286K
To programs
74%
Net assets
$873K
By yearFY2020–FY2024
Revenue
$148K
FY2023▼ -4%
Tap a bar for its year
Revenue by fiscal year
FY2020$143K
FY2021$198K
FY2022$153K
FY2023$148K
FY2024$278K
Expenses
$286K
FY2023▲ +97%
Tap a bar for its year
Expenses by fiscal year
FY2020$105K
FY2021$128K
FY2022$145K
FY2023$286K
FY2024$281K
Net assets
$873K
FY2023▼ -7%
Tap a bar for its year
Net assets by fiscal year
FY2020$842K
FY2021$1.1M
FY2022$940K
FY2023$873K
FY2024$912K

From the FY2023 Form 990 · see the original

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You’re viewing the FY2023 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

74 cents of each dollar spent went to programs.

Program services 74% · $211K Management & general 26% · $75K

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; $15K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Di
$15,000Pt VII · Sec A
Vice Pres El
$0Pt VII · Sec A
Immediate PA
$0Pt VII · Sec A
First Vice P
$0Pt VII · Sec A
$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 · $211K · in their own filed words · FY2023
01

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.

$182Kprogram expense
02

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

$29Kprogram expense
03

To provide scholarships to worthy individuals.

Pt IX · col B

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 FY2023 990, line by line.

1The main four
Money inPt VIII
$148K
Ln 12
Fees for servicesLn 2g$108K
Gifts and grantsLn 1h$21K
Investment incomeLn 3$19K
Money outPt IX
$286K
Ln 25
Programscol B$211K
Managementcol C$75K
Owns and owesPt X
$873K
net assets · Ln 32
Cash and savingsLn 1–2$943K
Total assetsLn 16$943K
LiabilitiesLn 26$70K
PeoplePt VI, VII
5
listed · VII A
PaidVII A1
Voting boardVI 1a26
IndependentVI 1b26
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$21K
Fees for servicesLn 2g$108K
Investment incomeLn 3$19K
Other incomeLn 4–11$398
Gains on assetsLn 7−$9K
Total revenueLn 12$148K
Assets in detailPt X, end of year
CashLn 1−$6
SavingsLn 2$943K
Cash and savings togetherLn 1–2$943K
Total assetsLn 16$943K
LiabilitiesLn 26$70K
Net assetsLn 32$873K
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 FY23End FY23
Cash and savingsLn 1–2$940K$943K
Total assetsLn 16$940K$943K
LiabilitiesLn 26$0$70K
Net assetsLn 32$940K$873K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$15K$15K
Accounting feesLn 11c$5K$5K
Other fees for servicesLn 11g$56K$56K
Office expensesLn 13$3K$3K
TravelLn 17$1K$1K
Other expenses (24a–d)Ln 24$198K$198K
All other expensesLn 24e$9K$9K
Total functional expensesLn 25$286K$211K$75K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $278K$281K−$3K$912K 990 PDF
FY2023 Viewing $148K$286K−$139K$873K 990 PDF
FY2022 $153K$145K$8K$940K 990 PDF
FY2021 $198K$128K$70K$1.1M 990 PDF
FY2020 $143K$105K$39K$842K 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 O · Explanations
See the full FY2023 990 (6 parts)
Part I · Summary $147,521 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $31,465$20,508
I-9 Program service revenuePrior year $106,447$107,639
I-10 Investment incomePrior year $15,147$18,976
I-11 Other revenuePrior year $100$398
I-12 Total revenuePrior year $153,159$147,521
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefits$15,000
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $145,335$271,112
I-18 Total expensesPrior year $145,335$286,112
I-19 Revenue less expensesPrior year $7,824−$138,591
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 $147,521 across 8 lines filed
VIII-1b Membership dues$17,328
VIII-1f All other contributions, gifts and grants$3,180
VIII-1h Total contributions, gifts and grants$20,508
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $107,639$107,639
VIII-3 Investment incomeExcluded from tax $27,569$27,569
VIII-7 Net gain or loss on sales of assetsExcluded from tax −$8,593−$8,593
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $398$398
VIII-12 Total revenueRelated to mission $108,037 · Excluded from tax $18,976$147,521
Part IX · Statement of functional expenses $286,112 across 7 lines filed
IX-5 Pay of current officers, directors and key staffManagement $15,000$15,000
IX-11c Accounting feesManagement $4,525$4,525
IX-11g Other fees for servicesManagement $55,537$55,537
IX-13 Office expensesPrograms $2,757$2,757
IX-17 TravelPrograms $1,130$1,130
IX-24 Other expenses (24a–d)Programs $198,353$198,353
IX-24e All other expensesPrograms $8,810$8,810
IX-25 Total functional expensesPrograms $211,050 · Management $75,062 · Fundraising $0$286,112
Part X · Balance sheet $942,986 assets, 8 lines filed
X-1 Cash, non-interest-bearingStart of year −$4−$6
X-2 Savings and temporary cash investmentsStart of year $940,375$942,992
X-16 Total assetsStart of year $940,371$942,986
X-25 Other liabilities$70,000
X-26 Total liabilitiesStart of year $0$70,000
X-27 Net assets without donor restrictionsStart of year $940,371$872,986
X-32 Total net assets or fund balancesStart of year $940,371$872,986
X-33 Total liabilities and net assetsStart of year $940,371$942,986
Part XI · Reconciliation of net assets $872,986 net assets at year end
XI-1 Total revenue$147,521
XI-2 Total expenses$286,112
XI-3 Revenue less expenses−$138,591
XI-4 Net assets at start of year$940,371
XI-5 Net unrealized gains (losses) on investments$70,986
XI-9 Other changes in net assets$220
XI-10 Net assets at end of year$872,986

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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