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Tennessee · Nonprofit

NASBA CENTER FOR THE PUBLIC TRUST

NASBA CENTER FOR THE PUBLIC TRUST (Tennessee) receives grants from 5 organizations whose IRS filings report $114,621 to it, the largest being MEMORIAL FOUNDATION INC ($60,000). 3 of them have funded it in more than one year.

Revenue FY2025
$734k
Funders on record
5
Grants received
$115k
Net assets
$1.9M
3/5 repeat funderspeak grant-dependency 8%
01What it does

What Nasba Center for the Public Trust does

Mission

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.

As stated on its FY2025 Form 990.

Programs

  1. 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.

    $64,035 spent$25,770 earned by the program
    17% of program spending
  2. 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.

    $305,577 spent$294,406 earned by the program
    81% of program spending
  3. 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.

    $8,161 spent
    2% of program spending
  4. Other program services, not described on the e-filed return.

    $0 spent
    0% of program spending

The 4 programs described on its FY2024 Form 990, listed largest first by expense. Program spending in total: $377,773.

02The organization over time

The organization over time

Each line starts at 100 in 2017, so what you read is the shape rather than the size: 150 means half as much again as 2017, 50 means half. The number beside each label in the key is where it ended. The shaded band is where the middle 50% of its peers' revenue would sit, given their growth.

100 = 20172017 Revenue 100 ($692k) Expenses 100 ($479k) Net assets 100 ($266k)2018 Revenue 81 ($558k) Expenses 96 ($459k) Net assets 138 ($369k)2019 Revenue 85 ($586k) Expenses 93 ($445k) Net assets 191 ($510k)2020 Revenue 86 ($594k) Expenses 70 ($337k) Net assets 288 ($767k)2021 Revenue 84 ($581k) Expenses 70 ($336k) Net assets 388 ($1.0M)2022 Revenue 92 ($640k) Expenses 90 ($429k) Net assets 438 ($1.2M)2023 Revenue 91 ($632k) Expenses 109 ($520k) Net assets 504 ($1.3M)2024 Revenue 108 ($745k) Expenses 121 ($579k) Net assets 598 ($1.6M)2025 Revenue 106 ($734k) Expenses 108 ($519k) Net assets 696 ($1.9M)
'17'18'19'20'21'22'23'24'25
Revenue (106)Expenses (108)Net assets (696)Peer revenue range

Balance sheet

Total assets and total liabilities at each year end, in dollars. The largest one-year move in total assets was 2024 to 2025, from $1.7M to $1.9M (+17%).

$348k
$460k
$601k
$808k
$1.1M
$1.3M
$1.5M
$1.7M
$1.9M
'17'18'19'20'21'22'23'24'25
Total assetsTotal liabilities

How it's funded, over time

Each bar is one year's revenue split into where it came from, and every bar is the same height — these are shares, not amounts, so a year that raised twice as much looks the same size. Hover a bar for the split.

2017
2018
2019
2020
2021
2022
2023
2024
2025
ContributionsProgram revenueInvestmentOther

47% of NASBA CENTER FOR THE PUBLIC TRUST’s revenue is contributions — about as donation-reliant as the typical peer (84% for the typical peer).

This organization
Typical peer · 3,561 orgs

Surplus & reserves

Operating surplus or deficit each year, and months of liquidity in hand. 0 of the last 9 reported years ran a deficit.

$213k
’17
$99k
’18
$141k
’19
$257k
’20
$245k
’21
$210k
’22
$112k
’23
$167k
’24
$214k
’25
9.7
months of
reserve

Leadership and staff

The officers, directors, trustees and key employees listed on each return. Joined and no longer listed compare each filing with the year before, matching people by surname and first initial; a year after a gap, or a roster under three people, has no comparison.

Chief executive

Daniel Dustin CPA

Chief Executive Officer

Board chair

Donny Burkett CPA

Director & Chairman

As listed on its FY2025 Form 990.

The chief executive listed changed between the FY2024 and FY2025 filings.

'17'18'19'20'21'22'23'24'25
Listed191920202020232523
Joined·+4+1+0+0+2+4+7+3
No longer listed·40002155
03Who funds it

Who funds it, year by year

2017 → 2023: the base narrowed from 3 funders to 1 funder, grant income fell $27k → $41.

Funder
'17
'18
'19
'20
'21
'22
'23
total
$60k
$5k
funders
3
2
2
1
1
2
1

1 of 5 of your funders are donor-advised or pass-through sponsors (tagged DAF) — 0% of grant dollars received. That money is really individual donors directing a sponsor; the institutions to cultivate are the non-DAF funders.

From the IRS filings of NASBA CENTER FOR THE PUBLIC TRUST’s funders (the co-funder graph). Association, not causation. Trends are read to FY2023, the last fiscal year that has finished arriving. FY2024–FY2026 are still being filed and are shown unshaded; they do not move any figure on this page.

How concentrated its funding is

NASBA CENTER FOR THE PUBLIC TRUST leans on a few funders — its largest provides 52% of grant income and the top three 96%; half comes from just 1 funder.

the vertical line marks half of all grant income — 1 funder to its left

57% of the income these shares are computed over arrives through pass-through sponsors or from payers whose filings do not say what kind of payment it is. Concentration is still measured over all of it, because the money is real; what it does not support is a claim about how many institutions have chosen to fund NASBA CENTER FOR THE PUBLIC TRUST.

52%
largest funder
96%
top three
~3
effective funders

Largest funder’s share by year: 2017 74% · 2018 56% · 2019 73% · 2020 100% · 2021 100% · 2022 100% · 2023 100% — growing more concentrated.

“Effective funders” = inverse Herfindahl index (1 / Σ shareᵢ²) — the number of equal-sized funders that would give the same concentration. Trends are read to FY2023, the last fiscal year that has finished arriving. FY2024–FY2026 are still being filed and are shown unshaded; they do not move any figure on this page.

Where its funders are

79% of NASBA CENTER FOR THE PUBLIC TRUST's grant income comes from Tennessee funders.

TN
MS

In-state vs out-of-state, by year

’17
’18
’19
’22
Tennessee out of state home

Funder states come from each funder’s own filing. $121 arriving through sponsors registered in 1 state is excluded from the map and the split above: a sponsor holds money on a donor’s behalf, so its registered address would place those dollars somewhere no donor need ever have been. Trends are read to FY2023, the last fiscal year that has finished arriving. FY2024–FY2026 are still being filed and are shown unshaded; they do not move any figure on this page.

04Its place in the field

Against its field

NASBA CENTER FOR THE PUBLIC TRUST runs a healthier operating margin than three-quarters of the 1,934 public benefit nonprofits its size.

Operating margin29% · top quartile
Months of reserve9.7mo · above the median
Revenue growth (annualized)1% · below the median

this organization peer median middle 50% of peers· 1,934 public benefit nonprofits $100k–$1M, FY2025

Organizations like NASBA CENTER FOR THE PUBLIC TRUST

Organizations whose mission and program text most resemble this one, by semantic similarity over every organization in the US filings — the closest peers, and often the clearest route to shared or prospective funders.

In Tennessee

Nationally

05Profile & governance

Read directly from this organization’s own Form 990, as neutral context.

Where the money goes

73% of spending goes to programs.

Program 73%Management 12%Fundraising 15%

Governance

14
board members
100%
independent
✓Conflict-of-interest policy✓Whistleblower policy✓Document retention✓Board reviewed the 990✓Audited financials

Public support

43%

Share of support from the public (Schedule A) — the basis for its public-charity status.

Footprint & structure

Files a return copy in 38 states

AK
ME
NH
WA
ND
MN
IL
WI
MI
NY
MA
OR
OH
PA
NJ
CT
RI
CA
UT
CO
KY
WV
VA
MD
AZ
NM
KS
AR
TN
NC
SC
DC
HI
OK
MS
AL
GA
FL

Part of a family of 2 related entities

  • National Assoc of State Boards of Accountancy · exempt
  • Aequo International · corp_trust

Screen this organization

A dated, signed PDF of the compliance screen for NASBA CENTER FOR THE PUBLIC TRUST: IRS status (Business Master File, Publication 78, auto-revocation), the OFAC sanctions lists, the Internal Revenue Bulletin, and California registration, with the Rev. Proc. 2018-32 §8.01 reliance elements stated element by element. Generated from the current files at the moment you download it.

A paid feature, included from the $75 plan up. Sign in to download.

Screens are triage, not determinations; a source that cannot be read reports not screened, never clear. Screen this nonprofit · How the screen works · on the API as GET /api/screening/{ein}?format=pdf

Questions and answers

Who funds NASBA CENTER FOR THE PUBLIC TRUST?
NASBA CENTER FOR THE PUBLIC TRUST (Tennessee) receives grants from 5 organizations whose IRS filings report $114,621 to it, the largest being MEMORIAL FOUNDATION INC ($60,000). 3 of them have funded it in more than one year.
How many funders does NASBA CENTER FOR THE PUBLIC TRUST have?
IRS filings report 5 organizations giving $114,621 in grants to NASBA CENTER FOR THE PUBLIC TRUST, 3 of which have funded it in more than one year.
Who is the largest funder of NASBA CENTER FOR THE PUBLIC TRUST?
MEMORIAL FOUNDATION INC is the largest funder on record, with $60,000 in grants. The full list of funders is on this page.
How can an organization like NASBA CENTER FOR THE PUBLIC TRUST find more funders?
Start with the funders already giving here, then look at the foundations that back similar organizations in Tennessee. The funding by cause and by state pages list the largest funders for a given area and how to approach them.

Play a game about who funds Nasba Center for the Public →

These figures are read directly from IRS Form 990 / 990-PF e-file XML: this organization’s own return for FY2025 (financials across 2017–2025), and the filings of 5 funders that report grants to it. “On record” means captured in the filings we have parsed — a funder that does not e-file, or whose grant detail is not itemized, will not appear. Filings run roughly 12–24 months behind. Trends on this page end at FY2023, the last fiscal year that has finished arriving; later years are shown and marked, and move no figure. Data on this page was exported October 14, 2026. What this page cannot tell you · view filing