Civic Intelligence

The Commission on Massage Therapy Accreditation

EIN 20-0798736 • 501(c)3 • Virginia Beach, VA

Profile

The commission on massage therapy accreditation, a non-profitindependent body, seeks to improve the quality of education for students seeking education in the fields of massage therapy and bodywork through an accreditation process (continued on schedule o) (continued from part iii, line 1) that reflects the current and emerging professional practice standards.

900 Commonwealth Place 200-331Virginia Beach, VA 23464

www.comta.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

71st percentile

0.14x

Higher debt load relative to assets than 71% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Liabilities / Revenue

81st percentile

0.29x

Higher debt load relative to revenue than 81% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Net Margin

25th percentile

-8.9%

Higher net margin than 25% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

21st percentile

-8.6%

Faster asset growth than 21% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Revenue Growth

37th percentile

-0.1%

Faster revenue growth than 37% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets71st percentile

Assets

Down

$543,700

Down $51,371 (-8.6%) from 2024

Liabilities

Down

$75,638

Down $28,127 (-27%) from 2024

Net Assets

Down

$468,062

Down $23,244 (-4.7%) from 2024

Operations
Liabilities / Revenue81st percentileNet Margin25th percentile

Revenue

Down

$261,134

Down $378 (-0.1%) from 2024

Expenses

Up

$284,378

Up $37,144 (+15%) from 2024

Net Income

Down

-$23,244

Down $37,522 (-263%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth21st percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$600K$400K$200K$0Assets 2011: $429,523Liabilities 2011: $278,825Net Assets 2011: $150,6982011Assets 2012: $308,672Liabilities 2012: $138,063Net Assets 2012: $170,6092012Assets 2013: $443,776Liabilities 2013: $222,577Net Assets 2013: $221,1992013Assets 2014: $229,719Liabilities 2014: $74,916Net Assets 2014: $154,8032014Assets 2015: $424,539Liabilities 2015: $203,988Net Assets 2015: $220,5512015Assets 2016: $419,486Liabilities 2016: $181,287Net Assets 2016: $238,1992016Assets 2017: $260,514Liabilities 2017: $108,528Net Assets 2017: $151,9862017Assets 2018: $272,221Liabilities 2018: $95,159Net Assets 2018: $177,0622018Assets 2019: $374,001Liabilities 2019: $165,299Net Assets 2019: $208,7022019Assets 2020: $319,873Liabilities 2020: $76,341Net Assets 2020: $243,5322020Assets 2021: $459,979Liabilities 2021: $89,706Net Assets 2021: $370,2732021Assets 2022: $552,461Liabilities 2022: $80,402Net Assets 2022: $472,0592022Assets 2023: $546,531Liabilities 2023: $69,503Net Assets 2023: $477,0282023Assets 2024: $595,071Liabilities 2024: $103,765Net Assets 2024: $491,3062024Assets 2025: $543,700Liabilities 2025: $75,638Net Assets 2025: $468,0622025

Highlighted filing

2025

Assets$543,700
Liabilities$75,638
Net Assets$468,062
Open 2025 Filing

Operations Trend

Revenue Growth37th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$600K$400K$200K$0-$200KExpenses 2011: $453,7942011Expenses 2012: $421,1442012Expenses 2013: $431,1832013Revenue 2014: $397,670Expenses 2014: $464,066Net Income 2014: -$66,3962014Revenue 2015: $514,181Expenses 2015: $448,433Net Income 2015: $65,7482015Revenue 2016: $403,705Expenses 2016: $386,057Net Income 2016: $17,6482016Revenue 2017: $346,665Expenses 2017: $432,878Net Income 2017: -$86,2132017Revenue 2018: $281,466Expenses 2018: $256,390Net Income 2018: $25,0762018Revenue 2019: $243,162Expenses 2019: $211,522Net Income 2019: $31,6402019Revenue 2020: $249,225Expenses 2020: $214,395Net Income 2020: $34,8302020Revenue 2021: $280,916Expenses 2021: $154,175Net Income 2021: $126,7412021Revenue 2022: $283,778Expenses 2022: $181,992Net Income 2022: $101,7862022Revenue 2023: $211,006Expenses 2023: $206,037Net Income 2023: $4,9692023Revenue 2024: $261,512Expenses 2024: $247,234Net Income 2024: $14,2782024Revenue 2025: $261,134Expenses 2025: $284,378Net Income 2025: -$23,2442025

Highlighted filing

2025

Revenue$261,134
Expenses$284,378
Net Income-$23,244
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$543,700
Liabilities
$75,638
Net assets
$468,062
Revenue
$261,134
Expenses
$284,378
Net income
-$23,244
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.44$0.76$4.68$2.61$2.84$0.23
2024Detailed filing. Detailed filing data is available for this year.$5.95$1.04$4.91$2.62$2.47$0.14
2023Detailed filing. Detailed filing data is available for this year.$5.47$0.70$4.77$2.11$2.06$0.05
2022Detailed filing. Detailed filing data is available for this year.$5.52$0.80$4.72$2.84$1.82$1.02
2021Detailed filing. Detailed filing data is available for this year.$4.60$0.90$3.70$2.81$1.54$1.27
2020Detailed filing. Detailed filing data is available for this year.$3.20$0.76$2.44$2.49$2.14$0.35
2019Detailed filing. Detailed filing data is available for this year.$3.74$1.65$2.09$2.43$2.12$0.32
2018Detailed filing. Detailed filing data is available for this year.$2.72$0.95$1.77$2.81$2.56$0.25
2017Detailed filing. Detailed filing data is available for this year.$2.61$1.09$1.52$3.47$4.33$0.86
2016Detailed filing. Detailed filing data is available for this year.$4.19$1.81$2.38$4.04$3.86$0.18
2015Detailed filing. Detailed filing data is available for this year.$4.25$2.04$2.21$5.14$4.48$0.66
2014Detailed filing. Detailed filing data is available for this year.$2.30$0.75$1.55$3.98$4.64$0.66
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.44$2.23$2.21$4.31
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.09$1.38$1.71$4.21
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.30$2.79$1.51$4.54
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Mar 1, 2024 to Feb 28, 2025
Signed
Aug 26, 2025
Return Version
2024v5.2
Gross Receipts
$261,134
Mission and Program Overview

Mission

The commission on massage therapy accreditation, a non-profit independent body, seeks to improve the quality of education for students seeking education in the fields of massage therapy and bodywork through an accreditation process that reflects the current and emerging professional practice standards.

SEE PART III, LINE 1.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$328,149$269,812▼ $58,337
Savings and Temporary Cash Investments$248,117$248,142▲ $25
Prepaid Expenses and Deferred Charges$16,084$25,008▲ $8,924
Accounts Receivable$1,750--
Land, Buildings, and Equipment, Net$971$738▼ $233
Total Assets$595,071$543,700▼ $51,371
Liabilities
Deferred Revenue$89,360$54,905▼ $34,455
Accounts Payable and Accrued Expenses$14,405$20,733▲ $6,328
Total Liabilities$103,765$75,638▼ $28,127
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$491,306$458,562▼ $32,744
Net Assets With Donor Restrictions-$9,500-
Total Net Assets Fund Balance$491,306$468,062▼ $23,244
Total Liabilities and Net Assets / Fund Balance$595,071$543,700▼ $51,371

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$0$45,000$45,000
Equipment$738$2,027$2,765
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
Dawn HogueExecutive DirectorFT$100,000$7,200$107,200

Board Members and Trustees

NameTitle
Dale HealeyChair
Lurana BainVice Chair
Carey Johnson PelavaCommissioner
Cassandra StrattonCommissioner
Corol RenderCommissioner
Drew RiffeCommissioner
India HankinsCommissioner
Jeff HarmonCommissioner
Jessica FrierCommissioner
Lynn GarveyCommissioner
Michael SantoroCommissioner
Nan KalkeCommissioner
Patrick ComstockCommissioner
Tosiana BakerSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$10,000
Program Service Revenue
$251,067
Investment Income
$25
Other Revenue
$42
All Other Contributions
$10,000
Change in Net Assets
$-23,244

Audited Revenue Reconciliation

Revenue per Audited Statements
$261,134
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$261,134
Total Revenue per Form 990
$261,134
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$159,779
Salaries, Compensation, and Employee Benefits$124,599
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$99,883$17,132-$117,015
Travel$56,050$4,252-$60,302
Fees for Services Accounting-$32,489-$32,489
Conferences and Meetings$21,319$5,330-$26,649
Fees for Services Other$13,247$1,196-$14,443
Office Expenses$12,041$1,458-$13,499
Payroll Taxes$6,474$1,110-$7,584
Information Technology$5,334$1,436-$6,770
Insurance$130$977-$1,107
Other Expenses$492$132-$624
Fees for Services Legal-$400-$400
Depreciation Depletion$210$23-$233
All Other Expenses$121$33-$154
Total Functional Expenses$216,975$67,403$0$284,378

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$284,378
Total Expenses per Audited Statements$284,378
Total Expenses per Form 990$284,378
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Audit committee
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
Yes
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 A, Line 6

“The commission has one class of members.”

Form 990, Part VI, Section A, Line 7A

“The governing body is elected by the members of the commission. A slate of qualified nominees for the open positions is published for all eligible voting members to review. The slate includes personal statements from the nominees and details on how they fit the category for their nomination. Each voting member votes for one candidate in each open category. The majority vote within each category determines the elected candidate. If there is a future opening outside the regular cycle, the chair of the elected governing body appoints a new director to fill the vacancy.”

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

“The form 990 was prepared by the outside accountants and reviewed by the executive director. A draft of the form 990 was also reviewed by the executive committee. A final copy is sent to the board prior to filing.”

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

“Prior to each commission meeting, all commissioners are asked to update their conflict declarations. All staff members have signed forms on file, which are updated at each october meeting of the commission. Individuals with conflicts of interest are not permitted to vote on matters related to the conflict and may be asked to excuse themselves during the discussion.”

Form 990, Part VI, Section B, Line 15A

“The board chair reviewed executive director compensation. The review included knowledge of similar positions at similar non profit organizations, as well as historical comta salary rates. The decision was documented in the employment agreement with the executive director. Compensation was most recently reviewed in march 2025.”

Form 990, Part VI, Section C, Line 19

“The commission makes the current version of the governing by-laws available on the website for public review. The financial statements and the conflict of interest and ethical conduct policies are made available upon request.”

Filing and Contact Details

Filer

Filer Name
The Commission on Massage Therapy
EIN
20-0798736
Phone
2024036790
Address
900 COMMONWEALTH PLACE 200-331, VIRGINIA BEACH, VA 23464

Signing Officer

Name
Dawn Hogue
Title
Executive Director
Phone
2024037852
Signed
2025-08-26
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dawn Hogue
Formed
2004
Legal Domicile
Il
Voting Board Members
14
Independent Board Members
14
Employees
1
Volunteers
24

Preparer

Firm
Gelman Rosenberg & Freedman
Address
4550 MONTGOMERY AVE SUITE 800N, BETHESDA, MD 20814-2930
Preparer
Elizabeth W Heller
Phone
3019519090
Raw XML AppendixShowing 400 of 501 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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