ASSOCIATION OF COLLEGE AND UNIVERSITY AUDITORS (EIN 237204109) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1984

Legal Domicile

Principal Officer

MELISSA HALL

Phone

2022169623

Tax Period

2023-01-01 to 2023-12-31

ASSOCIATION OF COLLEGE AND UNIVERSITY AUDITORS, founded in 1984, is a small nonprofit that reported $984K in total revenue in fiscal year 2023. Revenue grew 17% year-over-year, indicating healthy expansion.

Mission

ACUA'S MISSION IS TO ADVANCE THE PRACTICE OF INTERNAL AUDITING AND PROMOTE THE RECOGNITION OF INTERNAL AUDITING IN HIGHER EDUCATION.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $208,092

Program Service Revenue $751,172

Investment Income $25,055

Other Revenue $0

TOTAL REVENUE $984,319

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $749,218

Other Expenses $1,034,722

TOTAL EXPENSES $1,034,722

Year-over-Year Comparison

	2023	2022	Change
Revenue	$984,319	$844,783	+0.2%
Expenses	$1,034,722	$1,056,036	0.0%
Net Income	$-50,403	$-211,253	-0.8%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

N/A

Volunteers

Governance Policies

✓ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
BRIAN DANIELS	IMMEDIATE PAST PRESIDENT	15.00	Officer Director	$0	$0	$0
MELISSA HALL	PRESIDENT	15.00	Officer Director	$0	$0	$0
MARION CANDREA	VICE PRESIDENT	10.00	Officer Director	$0	$0	$0
CHRIS WALKER	TREASURER	10.00	Officer Director	$0	$0	$0
LAURA BUCHHORN	MEMBER AT LARGE	2.00	Director	$0	$0	$0
JANA CLARK	MEMBER AT LARGE	2.00	Director	$0	$0	$0
EULONDA WHITMORE	MEMBER AT LARGE	2.00	Director	$0	$0	$0
KARA KEARNEY-SAYLOR	MEMBER AT LARGE	2.00	Director	$0	$0	$0
DEIDRE MELTON	MEMBER AT LARGE	2.00	Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	No data	No data	No data	No data
2024	No data	No data	No data	No data
2023	$984,319	$1,034,722	$728,444	$-50,403
2022	$844,783	$1,056,036	$687,174	$-211,253
2021	$659,502	$688,381	$1,050,621	$-28,879
2020	$470,477	$464,039	$967,453	$6,438
2019	$923,163	$942,504	$1,007,643	$-19,341
2018	$958,976	$914,635	$921,917	$44,341

ASSOCIATION OF COLLEGE AND UNIVERSITY AUDITORS