ASSOCIATION OF PROFESSIONAL SOCIAL… - Form 990 Financial Data

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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

2017

Legal Domicile

Principal Officer

ROSS NOVA

Phone

6304188548

Tax Period

2023-01-01 to 2023-12-31

ASSOCIATION OF PROFESSIONAL SOCIAL COMPLIANCE AUDITORS INC, founded in 2017, is a community nonprofit in the Community Improvement sector that reported $2.9M in total revenue in fiscal year 2023. Revenue surged 36% from the prior year, signaling strong growth momentum.

Mission

THE MISSION OF THE ASSOCIATION IS TO ENHANCE THE PROFESSIONALISM, CONSISTENCY AND CREDIBILITY OF INDIVIDUAL AUDITORS AND ORGANIZATIONS PERFORMING INDEPENDENT SOCIAL COMPLIANCE AUDITS AND TO PROMOTE THE USE OF INDEPENDENT SOCIAL COMPLIANCE AUDITS.

Program Service Accomplishments

Program 1

MEMBERSHIP PROGRAM: MEMBERSHIP IN APSCA SIGNIFIES A COMMITMENT TO COMPLIANCE WITH ETHICAL AND PROFESSIONAL INTEGRITY STANDARDS DEFINED BY THE APSCA CODE & STANDARDS OF PROFESSIONAL CONDUCT AND...

MEMBERSHIP PROGRAM: MEMBERSHIP IN APSCA SIGNIFIES A COMMITMENT TO COMPLIANCE WITH ETHICAL AND PROFESSIONAL INTEGRITY STANDARDS DEFINED BY THE APSCA CODE & STANDARDS OF PROFESSIONAL CONDUCT AND COMPETENCY FRAMEWORK, AND INDEPENDENTLY VALIDATED DURING THE MEMBERSHIP APPLICATION PROCESS. OUR MEMBERSHIP IS COMPRISED OF OVER 55 MEMBER FIRMS AND OVER 4,000 MEMBER AUDITORS FROM OVER 96 COUNTRIES.

Program 2

CERTIFICATION PROGRAM--APSCA HAS A PROCESS WHEREBY A QUALIFIED INDIVIDUAL CAN BECOME CERTIFIED AS A SOCIAL COMPLIANCE AUDITOR. THE ORGANIZATION ADMINISTERS THE CSCA EXAM TO THOSE WISHING TO BECOME...

CERTIFICATION PROGRAM--APSCA HAS A PROCESS WHEREBY A QUALIFIED INDIVIDUAL CAN BECOME CERTIFIED AS A SOCIAL COMPLIANCE AUDITOR. THE ORGANIZATION ADMINISTERS THE CSCA EXAM TO THOSE WISHING TO BECOME APSCA CERTIFIED SOCIAL COMPLIANCE AUDITORS.

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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 $0

Program Service Revenue $2,941,355

Investment Income $-989

Other Revenue $-3,711

TOTAL REVENUE $2,936,655

Expense Breakdown

Grants Paid $0

Salaries & Benefits $465,222

Fundraising Expenses $0

Other Expenses $2,497,740

TOTAL EXPENSES $2,962,962

Year-over-Year Comparison

	2023	2022	Change
Revenue	$2,936,655	$2,163,088	+0.4%
Expenses	$2,962,962	$1,980,391	+0.5%
Net Income	$-26,307	$182,697	-1.1%

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

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

$363,861

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
LAURENT CORBAZ	VICE PRESIDENT	1.70	Director	$0	$0	$0
AVEDIS SEFERIAN	CHAIR	4.50	Officer Director	$0	$0	$0
JUSTIN BETTEY	SECRETARY	1.70	Officer Director	$0	$0	$0
GREG GARDNER	TREASURER / DIRECTOR	1.70	Officer Director	$0	$0	$0
RAJAN KAMALANATHAN	DIRECTOR	1.70	Director	$0	$0	$0
JON WHITE	DIRECTOR, (UNTIL 11/2023)	1.70	Director	$0	$0	$0
ANASTASIA SPATHI	DIRECTOR, (UNTIL 11/2023)	1.70	Director	$0	$0	$0
MARK SPEARS	DIRECTOR, (UNTIL 11/2023)	1.70	Director	$0	$0	$0
FRANK DORSSERS	DIRECTOR, (UNTIL 11/2023)	1.70	Director	$0	$0	$0
LAURA RUBBO	DIRECTOR, (UNTIL 11/2023)	1.70	Director	$0	$0	$0
GABRIELA LOPES	DIRECTOR, (FROM 11/2023)	1.70	Director	$0	$0	$0
BARBARA GREGORY	DIRECTOR, (FROM 11/2023)	1.70	Director	$0	$0	$0
CRAIG MOSS	DIRECTOR, (FROM 11/2023)	1.70	Director	$0	$0	$0
LINDA DROMJONG	DIRECTOR, (FROM 11/2023)	1.70	Director	$0	$0	$0
RONA STARR	PRESIDENT & CEO, (UNTIL 11/2023)	40.00	Officer	$324,861	$0	$324,861
COLLEEN VIEN	PRESIDENT & CEO, (FROM 11/2023)	40.00	Officer	$38,250	$750	$39,000

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
2024	No data	No data	No data	No data
2023	$2,936,655	$2,962,962	$935,772	$-26,307
2022	$2,163,088	$1,980,391	$733,071	$182,697
2021	$1,967,712	$2,181,270	$501,208	$-213,558
2020	$1,695,395	$1,493,937	$676,609	$201,458
2019	$1,101,335	$1,091,182	$483,427	$10,153
2018	$929,984	$811,282	$422,008	$118,702

ASSOCIATION OF PROFESSIONAL SOCIAL COMPLIANCE AUDITORS INC