Astd Certification Institute FY2020 filing

Not tax-deductible

Alexandria, VA501(c)(6)Recreation & SportsEIN 31-1788556

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Atd ci operates credentialing programs for talent development professionals.

Mission: Form 990 Part I, line 1

Before you give

FY2020 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(6)
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
No
Donations are not tax-deductible
Worth a look: the IRS does not list 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
4 of 5
filings with a surplus
Average surplus $323K a year · 8% of revenue · last 5 filings
Fine: a surplus in 4 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Cash reserves
1 mo
of spending, in cash
Fine: 1.3 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$6.5M
799% of total assets
Concern: liabilities are 799% of assets; over 80%.
Pt X · Ln 26
Independent board members
5
of 7 voting members
Looks good: 5 of 7 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$2.9M
Spent
$3.1M
Net assets
−$5.7M
By yearFY2020–FY2024
Revenue
$2.9M
FY2020
Revenue by fiscal year
FY2020$2.9M
FY2021$4.2M
FY2022$3.6M
FY2023$4.1M
FY2024$4.4M
Expenses
$3.1M
FY2020
Expenses by fiscal year
FY2020$3.1M
FY2021$3.8M
FY2022$3.4M
FY2023$3.6M
FY2024$3.6M
Net assets
−$5.7M
FY2020
Net assets by fiscal year
FY2020−$5.7M
FY2021−$5.4M
FY2022−$5.2M
FY2023−$4.7M
FY2024−$3.9M

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 Feb 2002.

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

Who runs it and what they're paid

7 people listed on the 990.

Part VII, Section A · reportable compensation
$0Pt VII · Sec A
Secretary/Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
See Astd Certification Institute 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

Certifies talent development professionals through credentialing programs.

Provided by the organization

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1 program · in their own filed words · FY2020
01

Development of certification standards and programs for individuals, and certification of individuals, in the areas of training and development.

Pt IX · col B

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$2.9M
Ln 12
Fees for servicesLn 2g$2.9M
Investment incomeLn 3$984
Money outPt IX
$3.1M
Ln 25
Owns and owesPt X
−$5.7M
net assets · Ln 32
Cash and savingsLn 1–2$326K
Total assetsLn 16$819K
LiabilitiesLn 26$6.5M
PeoplePt VI, VII
7
listed · VII A
PaidVII A0
Voting boardVI 1a7
IndependentVI 1b5
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$2.9M
Investment incomeLn 3$984
Total revenueLn 12$2.9M
Assets in detailPt X, end of year
SavingsLn 2$326K
Cash and savings togetherLn 1–2$326K
Land, buildings, equipmentLn 10c$253K
Total assetsLn 16$819K
LiabilitiesLn 26$6.5M
Net assetsLn 32−$5.7M
OperationsPt I, VI
EmployeesI 50
VolunteersI 67
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$295K$326K
Land, buildings, equipmentLn 10c$202K$253K
Total assetsLn 16$775K$819K
LiabilitiesLn 26$6.3M$6.5M
Net assetsLn 32−$5.6M−$5.7M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$636K
Pension plan contributionsLn 8$17K
Other employee benefitsLn 9$52K
Payroll taxesLn 10$30K
Management feesLn 11a$615K
Legal feesLn 11b$22K
Accounting feesLn 11c$40K
Investment management feesLn 11f$502
Other fees for servicesLn 11g$200K
Advertising and promotionLn 12$117K
Office expensesLn 13$6K
Information technologyLn 14$54K
OccupancyLn 16$96K
TravelLn 17$8K
Conferences, conventions and meetingsLn 19$850K
InterestLn 20$156K
Depreciation, depletion and amortizationLn 22$119K
InsuranceLn 23$10K
Other expenses (24a–d)Ln 24$36K
Total functional expensesLn 25$3.1M

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $4.4M$3.6M$753K−$3.9M 990 PDF
FY2023 $4.1M$3.6M$488K−$4.7M 990 PDF
FY2022 $3.6M$3.4M$177K−$5.2M 990 PDF
FY2021 $4.2M$3.8M$342K−$5.4M 990 PDF
FY2020 Viewing $2.9M$3.1M−$143K−$5.7M 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 (4 parts)
Part VIII · Statement of revenue $2,923,008 across 3 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $2,862,424 · Excluded from tax $59,600$2,922,024
VIII-3 Investment incomeExcluded from tax $984$984
VIII-12 Total revenueRelated to mission $2,862,424 · Unrelated business $0 · Excluded from tax $60,584$2,923,008
Part IX · Statement of functional expenses $3,065,774 across 19 lines filed
IX-7 Other salaries and wages$635,605
IX-8 Pension plan contributions$16,740
IX-9 Other employee benefits$52,250
IX-10 Payroll taxes$29,598
IX-11a Management fees$615,361
IX-11b Legal fees$22,433
IX-11c Accounting fees$40,441
IX-11f Investment management fees$502
IX-11g Other fees for services$199,741
IX-12 Advertising and promotion$116,667
IX-13 Office expenses$6,330
IX-14 Information technology$54,384
IX-16 Occupancy$95,784
IX-17 Travel$8,465
IX-19 Conferences, conventions and meetings$850,271
IX-20 Interest$155,958
IX-22 Depreciation, depletion and amortization$119,319
IX-23 Insurance$10,127
IX-24 Other expenses (24a–d)$35,798
IX-25 Total functional expenses$3,065,774
Part X · Balance sheet $818,533 assets, 12 lines filed
X-2 Savings and temporary cash investmentsStart of year $295,284$326,283
X-4 Accounts receivableStart of year $227,707$157,269
X-9 Prepaid expenses and deferred chargesStart of year $49,703$82,007
X-10c Land, buildings and equipment, netStart of year $201,807$252,974
X-16 Total assetsStart of year $774,501$818,533
X-17 Accounts payable and accrued expensesStart of year $166,484$82,925
X-19 Deferred revenueStart of year $139,899$43,398
X-25 Other liabilitiesStart of year $6,040,147$6,414,201
X-26 Total liabilitiesStart of year $6,346,530$6,540,524
X-27 Net assets without donor restrictionsStart of year −$5,572,029−$5,721,991
X-32 Total net assets or fund balancesStart of year −$5,572,029−$5,721,991
X-33 Total liabilities and net assetsStart of year $774,501$818,533
Part XI · Reconciliation of net assets −$5,721,991 net assets at year end
XI-1 Total revenue$2,923,008
XI-2 Total expenses$3,065,774
XI-3 Revenue less expenses−$142,766
XI-4 Net assets at start of year−$5,572,029
XI-9 Other changes in net assets−$7,196
XI-10 Net assets at end of year−$5,721,991

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

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