Civic Intelligence

The Commission on Massage Therapy Accreditation

990 • Fiscal year 2018 • EIN 20-0798736

Mar 01, 2017 to Feb 28, 2018 • Filed on Jan 09, 2019

2101 Wilson Blvd No 302Arlington, VA 22201

(202) 403-7744

Siviq Scores

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

Liabilities / Assets

87th percentile

0.35x

Higher debt load relative to assets than 87% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

90th percentile

0.34x

Higher debt load relative to revenue than 90% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Net Margin

61st percentile

8.9%

Higher net margin than 61% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Top Officer Pay

89th percentile

$39,036

Higher top officer pay than 89% of similar nonprofits.

Top officer pay equals 13.9% of source-year revenue.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Asset Growth

55th percentile

4.5%

Faster asset growth than 55% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

25th percentile

-19%

Faster revenue growth than 25% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Assets

Up

$272,221

Up $11,707 (+4.5%) from 2017

Net Assets

Up

$177,062

Up $25,076 (+16%) from 2017

Liabilities

Down

$95,159

Down $13,369 (-12%) from 2017

Revenue

Down

$281,466

Down $65,199 (-19%) from 2017

Expenses

Down

$256,390

Down $176,488 (-41%) from 2017

Net Income

Up

$25,076

Up $111,289 (+129%) from 2017

Historical Trend

Balance Sheet Trend

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

$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

2018

Assets$272,221
Liabilities$95,159
Net Assets$177,062

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2018

Revenue$281,466
Expenses$256,390
Net Income$25,076
Jump To
Filing Snapshot
Filing Period
Mar 1, 2017 to Feb 28, 2018
Signed
Jan 9, 2019
Return Version
2017v2.3
Gross Receipts
$281,466
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$192,987$143,655▼ $49,332
Savings and Temporary Cash Investments$32,645$100,024▲ $67,379
Prepaid Expenses and Deferred Charges$16,290$17,070▲ $780
Land, Buildings, and Equipment, Net$18,592$9,090▼ $9,502
Accounts Receivable-$2,382-
Total Assets$260,514$272,221▲ $11,707
Liabilities
Deferred Revenue$83,256$71,853▼ $11,403
Accounts Payable and Accrued Expenses$25,272$23,306▼ $1,966
Total Liabilities$108,528$95,159▼ $13,369
Net Assets / Fund Balance
Unrestricted Net Assets$151,986$177,062▲ $25,076
Total Net Assets Fund Balance$151,986$177,062▲ $25,076
Total Liabilities and Net Assets / Fund Balance$260,514$272,221▲ $11,707

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$8,250$36,750$45,000
Equipment$840$2,359$3,199
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Kate ZulaskiExecutive Director (until 5/2017)FT$32,909$6,127$39,036

Board Members and Trustees

NameTitle
Cliff KornChair (from 9/2017)
Dawn HogueChair (until 9/2017)
Dale HealeyVice-chair/treasurer
Dawn HogueActing Executive Director (from 9/2017)
Beverley GiroundCommissioner
Christine Kiely-granstaffCommissioner
Denise Van HostranCommissioner
Jeff HarmonCommissioner
Patricia MaloneyCommissioner
Randy SwensonCommissioner
Susanne SchmalingCommissioner
Toshiana BakerSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$280,992
Investment Income
$46
Other Revenue
$428
Change in Net Assets
$25,076

Audited Revenue Reconciliation

Revenue per Audited Statements
$281,466
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$281,466
Total Revenue per Form 990
$281,466
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$152,452
Salaries, Compensation, and Employee Benefits$103,938
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$56,181$6,242-$62,423
Travel$37,115$14,037-$51,152
Current Officers, Directors, Trustees, and Key Employees$7,376$11,064-$18,440
Fees for Services Management$8,100$9,900-$18,000
Other Employee Benefits$14,988$1,665-$16,653
Fees for Services Accounting$6,435$7,865-$14,300
Information Technology$10,448$2,048-$12,496
Conferences and Meetings$7,241$3,197-$10,438
Insurance$7,244$3,105-$10,349
Depreciation Depletion$6,651$2,851-$9,502
Fees for Services Other$3,285$4,015-$7,300
Payroll Taxes$4,752$1,670-$6,422
Occupancy$2,916$1,458-$4,374
Office Expenses$2,179$1,895-$4,074
Advertising$681$2,724-$3,405
Other Expenses$16$62-$78
Total Functional Expenses$179,100$77,290$0$256,390

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$256,390
Total Expenses per Audited Statements$256,390
Total Expenses per Form 990$256,390
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 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
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 3

Starting in february 2017, the commission entered into a management agreement with the accrediting commission of career schools and colleges (accsc), a non-related 501(c)(3) organization, whereby the commission pays accsc a monthly management services fee and accsc provides program support and services to the commission. These services include the provision of accreditation activities and staffing and other operations functions. Compensation paid to accsc for management services during the year is reported on part ix, line 11a.

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 acting 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 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
2024037744
Address
2101 WILSON BLVD NO 302, ARLINGTON, VA 22201

Signing Officer

Name
Dawn Hogue
Title
Acting Executive Director
Phone
2024037744
Signed
2019-01-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dawn Hogue
Formed
2004
Legal Domicile
Il
Voting Board Members
10
Independent Board Members
10
Employees
2
Volunteers
10

Preparer

Firm
Gelman Rosenberg & Freedman
Address
4550 MONTGOMERY AVE SUITE 650N, BETHESDA, MD 20814-2930
Phone
3019519090
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

For the year ended february 28, 2018, the commission has documented its consideration of fasb asc 740-10, income taxes, that provides guidance for reporting uncertainty in income taxes and has determined that no material uncertain tax positions qualify for either recognition or disclosure in the financial statements.

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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/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0THE 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 THAT REFLECTS THE CURRENT (CONTINUED FROM PART III, LINE 1) AND EMERGING PROFESSIONAL PRACTICE STANDARDS.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0151986
IRS990/NetAssetsOrFundBalancesEOYAmt0177062
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt01458
IRS990/OccupancyGrp/ProgramServicesAmt02916
IRS990/OccupancyGrp/TotalAmt04374
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt01895
IRS990/OfficeExpensesGrp/ProgramServicesAmt02179
IRS990/OfficeExpensesGrp/TotalAmt04074
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt01665
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt014988
IRS990/OtherEmployeeBenefitsGrp/TotalAmt016653
IRS990/OtherExpensesGrp/Desc0DUES & PUBLICATIONS
IRS990/OtherExpensesGrp/Desc1REGISTRATION FEES
IRS990/OtherExpensesGrp/Desc2MISCELLANEOUS
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt02947
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1545
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt262
IRS990/OtherExpensesGrp/ProgramServicesAmt02947
IRS990/OtherExpensesGrp/ProgramServicesAmt1545
IRS990/OtherExpensesGrp/ProgramServicesAmt216
IRS990/OtherExpensesGrp/TotalAmt05894
IRS990/OtherExpensesGrp/TotalAmt11090
IRS990/OtherExpensesGrp/TotalAmt278
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS
IRS990/OtherRevenueMiscGrp/ExclusionAmt0428
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0428
IRS990/OtherRevenueTotalAmt0428
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt06242
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt056181
IRS990/OtherSalariesAndWagesGrp/TotalAmt062423
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt01670
IRS990/PayrollTaxesGrp/ProgramServicesAmt04752
IRS990/PayrollTaxesGrp/TotalAmt06422
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt016290
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt017070
IRS990/PrincipalOfficerNm0DAWN HOGUE
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0ACCREDITATION FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0280992
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0280992
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0463
IRS990/PYOtherExpensesAmt0255475
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0346202
IRS990/PYRevenuesLessExpensesAmt0-86213
IRS990/PYSalariesCompEmpBnftPaidAmt0177403
IRS990/PYTotalExpensesAmt0432878
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0346665
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt025076
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0280992
IRS990/SavingsAndTempCashInvstGrp/BOYAmt032645
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0100024
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt045000
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt02000
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt047000
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt046
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0463
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0444
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0414
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0530
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt01897
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0280992
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0346202
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0402969
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0467697
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0391806
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01889666
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt046
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0463
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0444
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0414
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0530
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt01897
IRS990ScheduleA/InvestmentIncomeCYPct00.00100
IRS990ScheduleA/InvestmentIncomePYPct00.00120
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt0428
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt0292
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt01070
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt03334
IRS990ScheduleA/OtherIncome509Grp/TotalAmt05124
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.71550
IRS990ScheduleA/PublicSupportPY509Pct00.73150
IRS990ScheduleA/PublicSupportTotal509Amt01390731
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt057223
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt0138724
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt083927
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt0194260
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt071801
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt0545935
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearAmt057223
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus1YearAmt0138724
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus2YearsAmt083927
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus3YearsAmt0194260
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus4YearsAmt071801
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt0545935
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0280992
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0346202
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0402969
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0512697
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0393806
IRS990ScheduleA/Total509Grp/TotalAmt01936666
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0281466
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0346665
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0403705
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0514181
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0397670
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01943687
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt0840
IRS990ScheduleD/EquipmentGrp/DepreciationAmt02359
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt03199
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0256390
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt08250
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt036750
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt045000
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0281466
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0FOR THE YEAR ENDED FEBRUARY 28, 2018, THE COMMISSION HAS DOCUMENTED ITS CONSIDERATION OF FASB ASC 740-10, INCOME TAXES, THAT PROVIDES GUIDANCE FOR REPORTING UNCERTAINTY IN INCOME TAXES AND HAS DETERMINED THAT NO MATERIAL UNCERTAIN TAX POSITIONS QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt09090
IRS990ScheduleD/TotalExpensesPerForm990Amt0256390
IRS990ScheduleD/TotalRevenuePerForm990Amt0281466
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0281466
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0256390
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0STARTING IN FEBRUARY 2017, THE COMMISSION ENTERED INTO A MANAGEMENT AGREEMENT WITH THE ACCREDITING COMMISSION OF CAREER SCHOOLS AND COLLEGES (ACCSC), A NON-RELATED 501(C)(3) ORGANIZATION, WHEREBY THE COMMISSION PAYS ACCSC A MONTHLY MANAGEMENT SERVICES FEE AND ACCSC PROVIDES PROGRAM SUPPORT AND SERVICES TO THE COMMISSION. THESE SERVICES INCLUDE THE PROVISION OF ACCREDITATION ACTIVITIES AND STAFFING AND OTHER OPERATIONS FUNCTIONS. COMPENSATION PAID TO ACCSC FOR MANAGEMENT SERVICES DURING THE YEAR IS REPORTED ON PART IX, LINE 11A.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE COMMISSION HAS ONE CLASS OF MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE FORM 990 WAS PREPARED BY THE OUTSIDE ACCOUNTANTS AND REVIEWED BY THE ACTING 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4PRIOR 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE 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.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 6

Document Assets

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Filings

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
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2018 filings • 501(c)3 • <$500k nonprofits