Annual Report and Accounts 2025-26

1.Officers, trustees and executive leadership

The American Computer Society is a nonprofit professional membership body incorporated in Texas and headquartered at 600 Congress Avenue, Austin, Texas 78701, operating under Section 501(c)(6) of the Internal Revenue Code.

The Society is governed by a Board of Trustees comprising the President, Deputy President, Immediate Past President, Honorary Treasurer, Corporate Secretary and elected Trustees-at-Large, supported by the Chief Executive and an executive leadership team spanning membership, professional standards, policy, finance and operations.

2.President's message

This has been a year of disciplined growth. Membership crossed 142,000 for the first time, our AI Practitioner certification track exceeded 9,000 active credential holders, and we sustained investment in our public-interest computing agenda while returning an operating surplus.

The Board thanks staff, volunteers and chapter leaders across all fifty states for a year of steady progress toward the Society's 2030 strategy.

3.Chief Executive's report

Fiscal year 2025-26 was defined by three themes: consolidating the certification portfolio following the launch of the AI Practitioner credential, expanding chapter and student-branch engagement, and strengthening financial resilience through diversified, non-subscription income.

Total income grew 6.1 percent year on year to $21.7 million, while total expenditure grew 4.8 percent to $20.4 million, producing a net surplus of $1.3 million before investment gains.

4.Strategic review

ACS exists to advance the science, practice and responsible application of computing for the public benefit, through professional standards, certification, education and public-interest advocacy.

Activity in the year was organized around four strategic priorities: growing and diversifying the profession; raising and maintaining professional standards through certification and ethics; informing public policy on computing, data and AI; and strengthening organizational sustainability.

Highlights included the launch of the ACS Ethics in AI micro-credential with 2,140 enrollees in its first year, a 22 percent increase in student-member conversion to full membership, expansion of the volunteer network to 96 active local chapters, and three federal policy submissions on algorithmic accountability, workforce data standards and STEM education funding.

5.Membership and certification

Total individual members

142,300 (2024-25: 134,900)

Fellows (FACS)

3,150

Senior grade members

28,400

Professional members (MACS)

79,600

Associate and early-career members

24,300

Student members

6,850

Certified Computing Professional holders

31,200

AI Practitioner credential holders

9,050

Certification exams administered

18,700

Accredited academic programs recognized

214

Organization members

640

6.Financial review: income

Total group income for the year was $21.7 million against total expenditure of $20.4 million, generating a net movement in funds of $1.3 million before investment gains and $1.6 million after net investment gains of $0.3 million.

Membership subscriptions

$9.4M

Certification and examination fees

$5.6M

Conferences, events and sponsorship

$3.2M

Publications and digital library licensing

$1.8M

Grants, donations and philanthropic support

$0.9M

Investment and other income

$0.8M

Total income

$21.7M

7.Financial review: expenditure and funds

Membership services and chapter support

$4.9M

Certification and standards development

$5.1M

Public policy and professional ethics programs

$2.3M

Conferences and events delivery

$2.7M

Publications and digital content

$1.6M

Governance, finance and administration

$2.4M

Fundraising and development

$0.6M

Depreciation and IT infrastructure

$0.8M

Total expenditure

$20.4M

Net movement in funds before investment gains

$1.3M

Net investment gains

$0.3M

Net movement in total funds

$1.6M

Total reserves carried forward

$16.9M

8.Reserves policy

Total reserves at June 30, 2026 stood at $16.9 million, comprising $2.5 million restricted for certification development and scholarship funds and $14.4 million unrestricted, of which $1.1 million is designated for building and IT capital replacement.

The Board maintains a reserves policy targeting unrestricted free reserves equivalent to six to nine months of unrestricted operating expenditure, currently $9.0 million to $13.5 million, to protect continuity of services, absorb income volatility and fund strategic investment without recourse to borrowing. Free unrestricted reserves of $13.3 million fell within the target range. The policy is reviewed annually by the Audit, Risk & Finance Committee.

9.Principal risks

1. 9.1Concentration risk in certification revenue amid competitive credentialing markets.
2. 9.2Cybersecurity and data protection exposure across membership and examination systems.
3. 9.3Reputational risk associated with public policy positions on AI regulation.
4. 9.4Volunteer and chapter leadership capacity constraints.
5. 9.5Macroeconomic sensitivity of employer-sponsored membership and sponsorship income.
6. 9.6Succession planning for senior staff and elected officers.
7. 9.7Mitigations include diversified revenue lines, cyber insurance and independent penetration testing, a documented policy-approval governance process and an expanded volunteer leadership pipeline program.

10.Going concern and auditor's statement

The trustees have assessed the Society's financial position, reserves and cash-flow forecasts for at least twelve months from the date of approval of these accounts. Having considered committed income, reserves levels and available liquidity, the trustees are satisfied that the Society has adequate resources to continue in operational existence, and have prepared the financial statements on a going concern basis.

In the opinion of the independent auditors, the financial statements present fairly, in all material respects, the financial position of the American Computer Society as of June 30, 2026 and the results of its operations and changes in net assets for the year then ended, in accordance with US generally accepted accounting principles. No material weaknesses in internal control were identified. The full auditor's report is appended to the statutory financial statements.