Skip to the page content
Your donations
Passes our checks

Nasba Center for the Public Trust

EIN 20-1746267 · Nashville, TN

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

LegitimacyPassesRegistration and standingFinancial healthStrong95 out of 100GovernanceStrong100 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

NASBA Center for the Public Trust (CPT) exists to develop, encourage, acknowledge and promote ethical leadership. The CPT promotes positive ethical behavior and equips professionals with tools to make better ethical decisions through thought provoking seminars, conferences, and virtual training platforms. In addition, the CPT honors ethical leaders through its Being a Difference Awards. The CPT created Student Center for the Public Trust chapters to focus on educating and engaging future business leaders on ethics, accountability and integrity. As a non-profit organization, the CPT encourages contributions from individuals and corporations who are passionate about developing and promoting ethical leaders.

Income
$733,527
Spending
$519,499
Spent on programs
73%
Reserves
34.3 months of spending
Largest source of income
donations and private grants, 47%
Employees
0
Volunteers
18
Highest pay
$1.8 million, chief executive officer (former)

Source: Form 990 for the year ending July 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Strong: 95 out of 100. Higher than 82% of charities in its peer group (public benefit, $250k to $1m).

  • Reserves

    35 of 35

    Spendable reserves would cover 34.3 months of spending.

  • Debt

    20 of 20

    It owes 5% of what it owns.

  • Living within its means

    15 of 15

    Income exceeded spending by 29% of income.

  • Income trend

    10 of 15

    Income fell 2% on the year before.

  • Spending floor

    15 of 15

    73% of spending went to programs and raising each dollar of donations cost 22 cents.

Source: Form 990 for the year ending July 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Strong: 100 out of 100. Higher than 94% of charities in its peer group (public benefit, $250k to $1m).

  • Independent board

    25 of 25

    14 of 14 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 July 31, 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 (3)
  1. $64,035 spent. Ethics Advancement Program. The NASBA Center for the Public Trust (CPT) manages several areas of activities under the Ethics Advancement program. CPT offers an online training program in ethical leadership for professionals, primarily used by Boards of Accountancy in disciplinary actions. CPT also publishes an Ethics Matters newsletter which includes articles highlighting ethics and ethical behavior in business and accounting communities as well as the current activities of CPT. In addition, CPT produces The Viable Leadership podcast, in which successful business executives discuss topics related to promoting ethical leadership in life and business.
  2. $305,577 spent. Student Program. The CPT created Student Center for the Public Trust (StudentCPT) chapters to focus on educating and engaging future business leaders on ethics, accountability and integrity. StudentCPT chapters are student-run organizations, based on college campuses throughout the United States. Students have the opportunity to participate in a student leadership conference, an ethics video competition, community service activities and Campus Being a Difference Awards. StudentCPT events also feature dynamic speakers and case studies to help students identify ethical issues and make the best decisions. Chapter events also provide opportunities to network with business leaders throughout the National Association of State Boards of Accountancy (NASBA), Boards of Accountancy and others. CPT also impacts students with the online Ethical Leadership Certification Program. This certification program uses interactive presentations, videos and thought-provoking poll questions to analyze the causes, effects and solutions of real-world ethical dilemmas.
  3. $8,161 spent. Conferences Program. CPT holds an Annual Auditing Conference with Baruch College of the City University of New York. The annual conference provides a forum for interaction between business, public accounting, academics, and professional standards setters such as the American Institute of Certified Public Accountants (AICPA), the Securities and Exchange Commission (SEC) and the Public Company Accounting Oversight Board (PCAOB). It also examines the current best practices of ethics and independence within the auditing profession.

Source: Form 990 for the year ending July 31, 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 September 7, 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 September 30, 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 September 10, 2026.

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

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

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

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

    Recognized by the IRS since January 2006.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 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 7, 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.