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Association for Computing Machinery Inc

EIN 13-1921358 · New York, NY

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthStrong96 out of 100GovernanceStrong100 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

SEE SCHEDULE O

Income
$96.2 million
Spending
$89.7 million
Spent on programs
85%
Reserves
25.7 months of spending
Largest source of income
fees for its services, 85%
Employees
85
Volunteers
9,000
Highest pay
$773,254, chief executive director

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Strong: 96 out of 100. Higher than 86% of charities in its peer group (science, $10m to $100m).

  • Reserves

    35 of 35

    Spendable reserves would cover 25.7 months of spending.

  • Debt

    16 of 20

    It owes 28% of what it owns.

  • Living within its means

    15 of 15

    Income exceeded spending by 7% of income.

  • Income trend

    15 of 15

    Income rose 9% on the year before.

  • Spending floor

    15 of 15

    85% of spending went to programs and raising each dollar of donations cost 0 cents.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Strong: 100 out of 100. Higher than 49% of charities in its peer group (science, $10m to $100m).

  • Independent board

    25 of 25

    16 of 16 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a written conflict of interest policy.

  • Whistleblower policy

    8 of 8

    Has a written whistleblower policy.

  • Record keeping policy

    7 of 7

    Has a written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    10 of 10

    Gave the board a copy of this return before filing it.

  • Pay set independently

    5 of 5

    Sets its chief executive's pay through independent review and comparison.

  • Independent check of accounts

    15 of 15

    Its accounts were audited by an independent accountant.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Impact evidence

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (4)
  1. $44.9 million spent. CONFERENCES AND SEMINARSCONFERENCES ENABLE THE ASSOCIATION TO BRING TOGETHER MEMBERS, COMMUNITY LEADERS AND SCHOLARS TO DISCUSS CURRENT AND UPCOMING ISSUES IN THE COMPUTING FIELD, THE LATEST TECHNOLOGY AND GROUNDBREAKING RESEARCH. THESE CONFERENCES, FOR THE MOST PART, ARE ASSOCIATED WITH THE 37 SPECIAL INTEREST GROUPS AND ARE DRIVEN BY THE VOLUNTEERS IN THAT PARTICULAR FIELD OF SPECIAL INTEREST IN COMPUTING. ACM SPONSORS OR CO-SPONSORS OVER 170 OF THESE EVENTS EACH YEAR VARYING IN SIZE AND SCOPE FROM 20 TO 19,000 ATTENDEES. (CONTINUED ON SCHEDULE O)ACM'S SPECIAL INTEREST GROUPS (SIGS) SPONSOR MORE THAN 170 COMPUTING CONFERENCES, WORKSHOPS, AND SYMPOSIA AROUND THE WORLD. THESE EVENTS, WHICH MIRROR THE STATE-OF-THE-ART IN THEIR RESPECTIVE FIELDS, ATTRACT RENOWNED EXPERTS FROM A BROAD RANGE OF COMPUTING DISCIPLINES. MANY OF THESE CONFERENCES HAVE EARNED PREEMINENT STATUS IN THEIR RESPECTIVE FIELDS, ATTRACTING ATTENDEES FROM AROUND THE GLOBE TO MEET WITH COLLEAGUES, DISCOVER INNOVATIVE TRENDS, AND ADDRESS PRESSING ISSUES IN THE DIGITAL WORLD.THESE EVENTS SPAN A HOST OF TECHNOLOGIES THAT DRIVE THE DYNAMIC COMPUTING DISCIPLINE. THEY INCLUDE ARTIFICIAL INTELLIGENCE, COMPUTING APPLICATIONS, DIGITAL CONTENT, COMPUTER SCIENCE EDUCATION, HARDWARE DESIGN, INTERACTION, NETWORKING, SOFTWARE, OPERATIONS AND MANAGEMENT, PERFORMANCE, THEORY AND MORE.ACM SIG EVENTS RANGE IN SIZE FROM CONFERENCES WITH TENS OF THOUSANDS ATTENDEES TO SMALL WORKSHOPS. COMPUTING PROFESSIONALS SUBMIT LEADING-EDGE RESEARCH PAPERS FOR PRESENTATION AT THE CONFERENCE AND INCLUSION IN THE PUBLISHED PROCEEDINGS. THESE REFEREED PAPERS COMPRISE THE MAJOR SOURCE OF RESEARCH IN THE ACM DIGITAL LIBRARY, ACCOUNTING FOR MORE THAN 425,000 ARTICLES AND GENERATING OVER 7.5 MILLION CITATIONS.CONFERENCES TYPICALLY INCORPORATE INVITED LECTURES, PAPER AND POSTER SESSIONS, AND PANEL SESSIONS WITH PROMINENT INTERNATIONAL EXPERTS AND SCHOLARS. MANY ALSO FEATURE PRODUCT EXHIBITIONS, JOB FAIRS, TUTORIALS, AND STUDENT RESEARCH COMPETITIONS THAT GENERATE NETWORKING OPPORTUNITIES FOR ALL ATTENDEES.
  2. $14.8 million spent. MEMBERSHIP AND OTHER PROGRAM SUPPORT - SEE SCHEDULE OMEMBERSHIP AND OTHER PROGRAM SUPPORT THE ASSOCIATION'S MEMBERSHIP TODAY CONSISTS OF APPROXIMATELY 100,000 INDIVIDUALS AND 24 INSTITUTIONAL MEMBERS, ALL WITH A SIGNIFICANT INTEREST IN THE CREATION AND APPLICATION OF INFORMATION TECHNOLOGY. THE ASSOCIATION OFFERS ALL ITS MEMBERS ACCESS TO INFORMATION ON THE LATEST DEVELOPMENTS IN CUTTING-EDGE TECHNOLOGY, THE TRANSFER OF IDEAS FROM THEORY TO PRACTICE, AND OPPORTUNITIES FOR INFORMATION EXCHANGE.THESE ACTIVITIES REPRESENT ACM'S ACTIVITIES OUTSIDE OF THE PUBLICATIONS, CONFERENCES AND AWARDS. AS WITH CONFERENCES AND PUBLICATIONS THESE PROGRAMS ARE AVAILABLE TO ACM MEMBERS AND THE GENERAL PUBLIC. THEY INCLUDE SUCH THINGS AS THE DISTINGUISHED LECTURER PROGRAM, GUIDE TO COMPUTING LITERATURE, EDUCATIONAL AND EDUCATION POLICY ACTIVITIES, CURRICULUM STUDIES AND RECOMMENDATIONS, COMPUTER SCIENCE TEACHING DISCIPLINE SUPPORT, SUPPORT FOR ACCREDITATION, DIVERSITY AND CHAPTER ACTIVITIES. SUPPORT FOR ACM'S PROFESSIONAL AND STUDENT MEMBERS ALSO INCLUDES EMAIL FORWARDING, PROFESSIONAL DEVELOPMENT BOOKS AND COURSES, CAREER NEWS, AND OTHER ELECTRONIC PUBLICATIONS ON COMPUTING TECHNOLOGY AND TECHNOLOGICAL INTERESTS AND NEWS.
  3. $14.0 million spent. PUBLICATIONSACM PUBLICATIONS ARE DESIGNED TO EDUCATE THE PUBLIC, OUR MEMBERSHIP AND THE COMPUTING COMMUNITY ABOUT THE NEWS AND ISSUES IN THE COMPUTING FIELD. THE ASSOCIATION PUBLISHES SCHOLARLY JOURNALS AND CONFERENCE PROCEEDINGS THAT CONTAIN THE LATEST RESEARCH IN THE FIELD. CURRENTLY THE ASSOCIATION PUBLISHES 67 JOURNALS, 7 MAGAZINES, OVER 600 CONFERENCE PROCEEDINGS AND NUMEROUS ELECTRONIC PUBLICATIONS. ACM'S DIGITAL LIBRARY CONTAINS THE DIGITAL VERSION OF ALL OF ITS PUBLICATIONS AND IS SERVING OVER 3,000 UNIVERSITY, COLLEGE AND CORPORATE LIBRARIES AROUND THE WORLD AS WELL AS OVER 22,000 ACM MEMBERS.
  4. $2.8 million spent. ACM AWARDS PROGRAMACM IS THE WORLDS LARGEST EDUCATIONAL AND SCIENTIFIC COMPUTING SOCIETY. ACM'S OVERARCHING GOAL IS TO ADVANCE COMPUTING AS A SCIENCE AND A PROFESSION. A VERY IMPORTANT PART OF THIS GOAL IS TO RECOGNIZE OUTSTANDING TECHNICAL AND PROFESSIONAL ACHIEVEMENTS IN COMPUTING AND COMPUTER SCIENCE THROUGH OUR SERIES OF AWARDS. ACM'S AWARDS CELEBRATE OUR LONG TRADITION OF HONORING THOSE WHOSE CONTRIBUTIONS HAVE IMPACTED OUR WORLD FOR THE BETTER IN COUNTLESS WAYS. THESE PRESTIGIOUS AND INTERNATIONALLY RECOGNIZED HONORS ARE AN INTEGRAL PART OF ACM'S MISSION TO UNITE COMPUTING EDUCATORS, RESEARCHERS, AND PROFESSIONALS TO INSPIRE DIALOGUE, SHARE RESOURCES AND ADDRESSES THE FIELD'S CHALLENGES.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. Is it registered with the IRS? Passed.

    Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  2. Has the IRS revoked its tax-exempt status? Passed.

    Not on the IRS automatic revocation list.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated October 13, 2026.

  3. Are donations tax-deductible? Passed.

    On the IRS list of organizations eligible to receive tax-deductible contributions.

    Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending June 2025.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since May 1968.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  6. Is it in good standing with state regulators? Passed.

    Not on California's list of charities barred from soliciting. Other states are not yet checked.

    Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 21, 2026.

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