Code Management Association Ta Eccma EIN 95-4744926

Code Management Association Ta Eccma

EIN  95-4744926 Business league / trade association Bath, PA
Form 990 (PDF) Compare with another nonprofit →
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Size
$100K–1M
What they do
Develops, maintains, and distributes electronic commerce codes online.
Leadership
Peter Benson · Executive Director · $203K
Money in and out
$736K revenue, $972K expenses
Bottom line
-32% operating surplus

Develops, maintains, and distributes electronic commerce codes online. For fiscal year 2024 it reported $736K in revenue, $972K in expenses, and $108K in net assets.Pt I

Membership & operating revenue · FY2024
Total revenue
$736K
Pt VIII · Ln 12
Total expenses
$972K
Pt IX · Ln 25
Net assets
$108K
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): −$236K
Operating surplus
-32%
revenue over expenses▼ -233% vs prior filing year
Earned revenue
98%
of revenue from program services & dues▼ -2% vs prior filing year
Payroll share
61%
of spending is salaries & benefits▲ +12% vs prior filing year

Summary of the Filing

Part I · fiscal year 2024 · Form 990
Revenue
$736K
FY2024▼ -25%
Expenses
$972K
FY2024▼ -9%
Total assets
$371K
FY2024▼ -33%
Total liabilities
$263K
FY2024▲ +26%
Total revenue
$736K
Pt VIII · Ln 12
Total expenses
$972K
Pt IX · Ln 25
Net assets
$108K
Pt X · Ln 32
Revenue less expensesPt I · Ln 19−$236K
Total assetsPt X · Ln 16$371K
Program-expense ratioPt IX · col B
Voting members of governing bodyPt I · Ln 36
Independent voting membersPt I · Ln 43
Mission & Programs · Part III

Where the work happens

1 program service, described in the organization's own filed words · FY2024.
01

Development, maintenance, and distribution of electronic commerce codes over the internet

Pt IX · col B

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Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CCode Management Association Ta Eccma
EINHdr · item D95-4744926
Principal addressHdr · item CBath, PA
WebsiteHdr · item Jwww.eccma.org
Year of formationHdr · item Lpending
State of legal domicileHdr · item MPA
Exempt statusHdr · item I501(c)(6) · active
NTEE classificationIRS BMFCommunity Development (S41)
Ruling yearIRS BMFOct 2000

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a6
Independent voting membersPt VI · Ln 1b3
Conflict-of-interest policyPt VI · Ln 12aYes
Whistleblower policyPt VI · Ln 13No
Document retention policyPt VI · Ln 14No
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
Executive Director
$203,250Pt VII · Sec A
Corporate Secretary/Admin Director
$82,645Pt VII · Sec A
Technical Director
$71,646Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Peter Benson’s $203K as Executive Director is at the 97th percentile of top reported officer pay among 1711 $100K–1M community development 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 · 3 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Peter Benson$203,250$234,250$234,000$311,500$204,924
Hayley Thompson$82,645$84,311$82,829$82,811$70,797
Sheron Koshy$71,646$69,896$61,554$68,311$65,383

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$720K · 98%
Investment income$16K · 2%
Program service revenue98%$720K
Investment income2%$16K
Other revenue$273
Total revenueLn 12$736K

Balance Sheet

Part X · end of year
CashLn 1$86K
Total assetsLn 16$371K
Total liabilitiesLn 26$263K
Total net assetsLn 32$108K
Months of cash on handcomputed1.1

Financial Metrics

Form 990 · FY2024 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $223K · Operating expenses/yr $972K
2.8 months
Where the money goes
Program services
Program services — · Total expenses $972K
Management & General
Management & general — · Total expenses $972K
Fundraising
Fundraising — · Total expenses $972K
Cost to raise $1
Fundraising expense — · Solicited contributions —
Solicited contributions below reporting floor
Where the money comes from
Contribution dependence
Contributions & grants $0 · Total revenue $736K
0%
Government reliance
Government grants — · Total revenue $736K
Earned-income share
Program service revenue $720K · Total revenue $736K
98%
Investment reliance
Investment income $16K · Total revenue $736K
+2%
Program self-sufficiency
Program service revenue $720K · Total expenses $972K
74%
Growth & trend
Revenue growth (YoY)
This year $736K · Prior year $976K
-25%
Revenue CAGR
FY2020 $1.6M · FY2024 $736K
-18%
Net-asset trend (YoY)
End of year $108K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $736K · Expenses $972K
-32%
Liabilities-to-Assets
Total liabilities — · Total assets $371K
Net-asset ratio
Net assets $108K · Total assets $371K
29%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) $137K · Other securities (Pt X, ln 12) — · Total assets (Pt X, ln 16) $371K
37%
People & payroll
Highest Reported Total Compensation
Individual Peter Benson · Reported title EXECUTIVE DIRECTOR · Highest reported compensation $203K · Total expenses $972K
21%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $594K · Total expenses $972K
61%
Peer comparison

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

MetricThis orgPeer medianPercentile
Revenue growth -25%
Investment management fee ratio 1%
Legal fee ratio 0%
Accounting fee ratio 1%

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.

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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)$736K revenue · viewing · ⤓ 990 PDF
FY2023$976K revenue · ⤓ 990 PDF
FY2022$850K revenue · ⤓ 990 PDF
FY2021$997K revenue · ⤓ 990 PDF
FY2020$1.6M 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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