Civic Intelligence

Accreditation Commission for Homeopathic Education in North

990 • Fiscal year 2019 • EIN 14-1805517

Jan 01, 2019 to Dec 31, 2019 • Filed on Nov 11, 2020

105 State Route 151 EastGreenbush, NY 12061

(602) 899-6148

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

57th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Liabilities / Revenue

57th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Net Margin

17th percentile

-18%

Higher net margin than 17% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Top Officer Pay

77th percentile

$0

Higher top officer pay than 77% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Asset Growth

14th percentile

-33%

Faster asset growth than 14% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Revenue Growth

30th percentile

-14%

Faster revenue growth than 30% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Assets

Down

$8,299

Down $4,031 (-33%) from 2018

Net Assets

Down

$8,299

Down $4,031 (-33%) from 2018

Liabilities

Flat

$0

Flat from 2018

Revenue

Down

$22,685

Down $3,658 (-14%) from 2018

Expenses

Up

$26,716

Up $7,166 (+37%) from 2018

Net Income

Down

-$4,031

Down $10,824 (-159%) from 2018

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$40K$30K$20K$10K$0Assets 2018: $12,330Liabilities 2018: $0Net Assets 2018: $12,3302018Assets 2019: $8,299Liabilities 2019: $0Net Assets 2019: $8,2992019Assets 2020: $10,262Liabilities 2020: $0Net Assets 2020: $10,2622020Assets 2021: $26,626Liabilities 2021: $02021Assets 2022: $31,041Liabilities 2022: $0Net Assets 2022: $31,0412022Assets 2023: $29,295Liabilities 2023: $02023Assets 2024: $19,341Liabilities 2024: $0Net Assets 2024: $19,3412024

Highlighted filing

2019

Assets$8,299
Liabilities$0
Net Assets$8,299

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$60K$40K$20K$0-$20KRevenue 2018: $26,343Expenses 2018: $19,550Net Income 2018: $6,7932018Revenue 2019: $22,685Expenses 2019: $26,716Net Income 2019: -$4,0312019Revenue 2020: $26,049Expenses 2020: $24,086Net Income 2020: $1,9632020Revenue 2021: $43,950Expenses 2021: $27,586Net Income 2021: $16,3642021Revenue 2022: $29,546Expenses 2022: $25,131Net Income 2022: $4,4152022Revenue 2023: $24,521Expenses 2023: $26,267Net Income 2023: -$1,7462023Revenue 2024: $27,381Expenses 2024: $37,335Net Income 2024: -$9,9542024

Highlighted filing

2019

Revenue$22,685
Expenses$26,716
Net Income-$4,031
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Nov 11, 2020
Return Version
2019v5.1
Gross Receipts
$22,685
Mission and Program Overview

Mission

To promote excellence in the education of professional homeopaths by establishing standards for the education of the practitioners, accrediting institutions and programs that prepare these practitioners, certifying their continuing education, serving as a resource center that provides information about accreditation of homeopathy training programs, and supporting administrators, educators and students in understanding the accreditation process.

To promote excellence in the education of professional homeopaths by - establishing standards for the education of the practitioners, accrediting institutions and programs that prepare these practitioners, certifying their continuing education, serving as a resource center that provides information about accreditation of homoepathy training programs, and supporting administrators, educators and students in understanding the accreditation process.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$12,330$8,299▼ $4,031
Total Assets$12,330$8,299▼ $4,031
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets With Donor Restrictions-$7,500-
Net Assets Without Donor Restrictions$12,330$799▼ $11,531
Total Net Assets Fund Balance$12,330$8,299▼ $4,031
Total Liabilities and Net Assets / Fund Balance$12,330$8,299▼ $4,031
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$7,505
Program Service Revenue
$15,180
Investment Income
$0
Other Revenue
$0
All Other Contributions
$7,505
Change in Net Assets
$-4,031
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$26,716
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$5,150$5,150-$10,300
Travel-$3,876-$3,876
Insurance-$1,705-$1,705
Office Expenses-$1,024-$1,024
Other Expenses-$480-$480
Conferences and Meetings-$470-$470
Advertising-$272-$272
Information Technology-$157-$157
Total Functional Expenses$5,150$21,566$0$26,716
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

Accreditation commission for homeopathic education in north america has its form 990 prepared by an accounting firm and has established the following review process to ensure that the information reported is complete and accurate. After the form 990 has been prepared, it is reviewed by the executive members of board. Once the return is finalized, an electronic copy is provided to all of the board members prior to filing the return with the irs.

Form 990, Part VI, Section B, Line 12C

Board members are reviewed annually.

Form 990, Part VI, Section C, Line 19

Organization makes its governing documents, form 1023, financial statements and conflict of interest policy available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Accreditation Commission for Homeopathic
EIN
14-1805517
Phone
6028996148
Address
105 STATE ROUTE 151 EAST, GREENBUSH, NY 12061

Signing Officer

Name
Alastair Gray Phd Cand
Title
President
Phone
6028996148
Signed
2020-11-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Alastair Gray Phd Cand
Formed
2007
Legal Domicile
Va
Voting Board Members
7
Independent Board Members
7
Employees
0
Volunteers
0

Preparer

Firm
Censullo Gupta & Associates CPA Llp
Address
80 BUSINESS PARK DR STE 208, ARMONK, NY 10504
Preparer
Catherine M Censullo CPA
Phone
9142942500
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Outside contract services: program service expenses 5,150. Management and general expenses 5,150. Fundraising expenses 0. Total expenses 10,300.

Raw XML Appendix350 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
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IRS990/ProgSrvcAccomActy2Grp/Desc0CONTINUIING PROFESSIONAL DEVELOPMENT (CPD) IS DRIVEN BY THE LEARNER AND IS A CORNERSTONE OF PEER-MONITORED PROFESSIONS. IT IS THE RESPONSIBILITY OF THE PROFESSIONAL TO KNOW THE STATUTORY AND REGULATORY REQUIREMENTS TO MAINTAIN PROFESSIONAL CERTIFICATION OR LICENSURE AND TO FULFILL THE CPD REQUIREMENTS UNDER THEIR RESPECTIVE AGENCY.CURRENTLY, ACHENA APPROVED COURSES FULFILL RECERTIFICATION REQUIREMENTS FOR THOSE PROFESSIONAL HOMEOPATHS IN GOOD STANDING WHO HOLD A CERTIFICATION IN CLASSICAL HOMEOPATHY (CCH) FROM THE COUNCIL FOR HOMEOPATHIC CERTIFICATION
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ACCREDITATION COMMISSION FOR HOMEOPATHIC EDUCATION IN NORTH AMERICA HAS ITS FORM 990 PREPARED BY AN ACCOUNTING FIRM AND HAS ESTABLISHED THE FOLLOWING REVIEW PROCESS TO ENSURE THAT THE INFORMATION REPORTED IS COMPLETE AND ACCURATE. AFTER THE FORM 990 HAS BEEN PREPARED, IT IS REVIEWED BY THE EXECUTIVE MEMBERS OF BOARD. ONCE THE RETURN IS FINALIZED, AN ELECTRONIC COPY IS PROVIDED TO ALL OF THE BOARD MEMBERS PRIOR TO FILING THE RETURN WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BOARD MEMBERS ARE REVIEWED ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, FORM 1023, FINANCIAL STATEMENTS AND CONFLICT OF INTEREST POLICY AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3OUTSIDE CONTRACT SERVICES: PROGRAM SERVICE EXPENSES 5,150. MANAGEMENT AND GENERAL EXPENSES 5,150. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 10,300.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART IX, LINE 11G
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IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt03876
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IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
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ReturnHeader/BuildTS02021-01-29 14:40:06Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0ALASTAIR GRAY PHD CAND
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum06028996148
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-11-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ACCREDITATION COMMISSION FOR HOMEOPATHIC
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0EDUCATION IN NORTH AMERICA
ReturnHeader/Filer/BusinessNameControlTxt0ACCR
ReturnHeader/Filer/EIN0141805517
ReturnHeader/Filer/PhoneNum06028996148
ReturnHeader/Filer/USAddress/AddressLine1Txt0105 STATE ROUTE 151 EAST
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ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId039EE68BB99FF5F05397F3A3AFED6F9E43EE24ACA
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId09DABC86E121C82298B2BD39BE7E9455E2215840D
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0108.14.248.187
ReturnHeader/FilingSecurityInformation/IPDt02020-11-11
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0ES
ReturnHeader/FilingSecurityInformation/IPTm010:32:05
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0831360800
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CENSULLO GUPTA & ASSOCIATES CPA LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt080 BUSINESS PARK DR STE 208
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ARMONK
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd010504
ReturnHeader/PreparerPersonGrp/PhoneNum09142942500
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CATHERINE M CENSULLO CPA
ReturnHeader/ReturnTs02020-11-16T14:11:51-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-01-01
ReturnHeader/TaxPeriodEndDt02019-12-31
ReturnHeader/TaxYr02019

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