Association for Computing Machinery
Public records show a registered, tax-exempt organization in good standing.
What it says it does
SEE SCHEDULE O
- Income
- $304,286
- Spending
- $249,348
- Spent on programs
- 100%
- Reserves
- 66.7 months of spending
- Largest source of income
- fees for its services, 100%
- Employees
- 0
- Volunteers
- 16
- 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
Good: 85 out of 100.
Reserves
35 of 35Spendable reserves would cover 66.7 months of spending.
Debt
20 of 20It owes 0% of what it owns.
Living within its means
15 of 15Income exceeded spending by 18% of income.
Income trend
0 of 15Income fell 64% on the year before.
Spending floor
15 of 15100% of spending went to programs.
Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Fair: 56 out of 100.
Independent board
25 of 2516 of 16 voting board members are independent.
Conflict of interest policy
0 of 15Reports no written conflict of interest policy.
Whistleblower policy
0 of 8Reports no written whistleblower policy.
Record keeping policy
0 of 7Reports no written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
10 of 10Gave the board a copy of this return before filing it.
Pay set independently
0 of 5Reports no independent review process for its chief executive's pay.
Independent check of accounts
6 of 15Its accounts were not audited or reviewed by an independent accountant.
No reported misuse
10 of 10Reports 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 (1)
- $249,348 spent. ACM FOSTERS GROWTH IN THE COMPUTING COMMUNITY THROUGH ITS MORE THAN 250 PROFESSIONAL AND MORE THAN 800 STUDENT CHAPTERS WORLDWIDE. CHAPTERS ESTABLISH A LOCAL PRESENCE FOR ACM IN INTERNATIONAL CITIES FROM NEW YORK TO BEIJING, AS WELL AS IN MORE REMOTE LOCATIONS SUCH AS CYPRUS, KENYA, AND SRI LANKA. REGARDLESS OF SIZE OR LOCATION, EVERY ACM CHAPTER OFFERS MEMBERS A WEALTH OF BENEFITS, INCLUDING ACCESS TO CRITICAL RESEARCH AND THE OPPORTUNITY TO ESTABLISH A PERSONAL NETWORKING SYSTEM IN THE REGION. (CONTINUED ON SCHEDULE O)ACM'S LOCAL SPECIAL INTEREST GROUP (SIG) CHAPTERS AROUND THE WORLD HOST LECTURES BY INTERNATIONALLY KNOWN COMPUTER PROFESSIONALS. THEY ALSO SPONSOR STATE-OF-THE-ART SEMINARS ON THE MOST PRESSING ISSUES IN INFORMATION TECHNOLOGY, CONDUCT VOLUNTEER TRAINING WORKSHOPS, AND PUBLISH THEIR OWN NEWSLETTERS.THE ACM WOMEN'S COMMITTEE (ACM-W) SPONSORS MORE THAN 195 PROFESSIONAL AND STUDENT CHAPTERS, WHICH WORK TO INCREASE RECRUITMENT AND RETENTION OF WOMEN IN COMPUTING AT THE UNIVERSITY LEVEL. ACM-W CHAPTERS OFFER PROFESSIONALS ACTIVITIES AND PROJECTS THAT AIM TO IMPROVE THE WORKING AND LEARNING ENVIRONMENTS FOR WOMEN IN COMPUTING.PARTICIPATION IN ALL THESE CHAPTERS PROVIDES A UNIQUE COMBINATION OF SOCIAL INTERACTION AND PROFESSIONAL DIALOGUE AMONG PEERS IN THEIR RESPECTIVE GEOGRAPHIC AREAS. ACM CHAPTER MEMBERS REFLECT ALL FACETS OF COMPUTING FROM ACADEMIA, RESEARCH, BUSINESS, AND INDUSTRY. BECAUSE OF THEIR SUBJECT-SPECIFIC NATURE, CHAPTERS TYPICALLY FOCUS ON INFORMATION AND INSIGHT NOT EASILY FOUND ELSEWHERE.ACM HAS ESTABLISHED MORE THAN 800 STUDENT CHAPTERS THROUGHOUT THE WORLD THAT GIVE STUDENTS OPPORTUNITIES TO PLAY ACTIVE ROLES IN THE ASSOCIATION AND ITS ACTIVITIES. BY ORGANIZING TECHNICAL TALKS, WORKSHOPS, FIELD TRIPS AND PROGRAMMING CONTESTS, ACM STUDENT CHAPTERS FACILITATE COMMUNICATION AND COLLABORATION WITHIN A UNIVERSITY'S COMPUTER SCIENCE COMMUNITY AND WITH THE COMPUTING COMMUNITY AT LARGE. THROUGH ITS SPONSORSHIP OF STUDENT CHAPTERS, ACM ALSO ENHANCES LEARNING VIA THE EXCHANGE OF IDEAS AMONG STUDENTS, AND BETWEEN STUDENTS AND ESTABLISHED PROFESSIONALS.FORM 990, PART VI, LINE 1A & 1B:THIS GROUP RETURN REFLECTS THE ACTIVITIES OF ALL OF ACM'S VARIOUS CHAPTERS AND SPECIAL INTEREST GROUPS AROUND THE WORLD. EACH OF THE CHAPTERS MAY HAVE THEIR OWN LOCAL BOARD OF DIRECTORS THAT GOVERN THEIR DAY-TO-DAY ACTIVITIES. FOR PURPOSES OF THIS FORM 990, THE BOARD REPRESENTED REFLECTS THOSE INDIVIDUALS WHO SIT ON THE BOARD OF DIRECTORS OF THE PARENT ENTITY - THE ASSOCIATION FOR COMPUTING MACHINERY AS THAT COMMITTEE HAS THE AUTHORITY TO SET GUIDELINES THAT GOVERN ALL ACM ENTITIES WORLDWIDE.
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
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.
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.
Are donations tax-deductible? Worth knowing.
Not individually listed by the IRS as eligible, which is usual for local chapters covered by a parent organization's exemption. The master file records contributions to it as deductible.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
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.
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.
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.
Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.