Civic Intelligence

Appa Board for Educational Facilities Professionals Certification

990 • Fiscal year 2023 • EIN 20-8615616

Apr 01, 2022 to Mar 31, 2023 • Filed on Oct 20, 2023

1643 Prince StreetAlexandria, VA 22314

(703) 684-1446

Siviq Scores

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

Liabilities / Assets

67th percentile

0.05x

Higher debt load relative to assets than 67% of similar nonprofits.

2023 filings • 501(c)6 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

66th percentile

0.04x

Higher debt load relative to revenue than 66% of similar nonprofits.

2023 filings • 501(c)6 • <$500k nonprofits • Source year 2023

Net Margin

88th percentile

28%

Higher net margin than 88% of similar nonprofits.

2023 filings • 501(c)6 • <$500k nonprofits • Source year 2023

Top Officer Pay

73rd percentile

$0

Higher top officer pay than 73% of similar nonprofits.

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

2023 filings • 501(c)6 • <$500k nonprofits • Source year 2023

Asset Growth

88th percentile

35%

Faster asset growth than 88% of similar nonprofits.

2023 filings • 501(c)6 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

18th percentile

-18%

Faster revenue growth than 18% of similar nonprofits.

2023 filings • 501(c)6 • <$500k nonprofits • Annualized from 2022 to 2023

Assets

Flat

$220,120

Flat from 2023

Net Assets

Flat

$208,720

Flat from 2023

Liabilities

Flat

$11,400

Flat from 2023

Revenue

Flat

$286,225

Flat from 2023

Expenses

Flat

$206,898

Flat from 2023

Net Income

Flat

$79,327

Flat from 2023

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0-$500K-$1.0MAssets 2011: $8,670Liabilities 2011: $552,975Net Assets 2011: -$544,3052011Assets 2012: $15,176Liabilities 2012: $621,995Net Assets 2012: -$606,8192012Assets 2013: $38,143Liabilities 2013: $639,359Net Assets 2013: -$601,2162013Assets 2014: $70,865Liabilities 2014: $631,074Net Assets 2014: -$560,2092014Assets 2015: $216,761Liabilities 2015: $776,970Net Assets 2015: -$560,2092015Assets 2016: $164,818Liabilities 2016: $847,754Net Assets 2016: -$682,9362016Assets 2017: $119,861Liabilities 2017: $829,332Net Assets 2017: -$709,4712017Assets 2018: $77,412Liabilities 2018: $844,946Net Assets 2018: -$767,5342018Assets 2019: $16,459Liabilities 2019: $894,028Net Assets 2019: -$877,5692019Assets 2020: $18,192Liabilities 2020: $25,025Net Assets 2020: -$6,8332020Assets 2021: $10,837Liabilities 2021: $37,145Net Assets 2021: -$26,3082021Assets 2022: $163,493Liabilities 2022: $34,100Net Assets 2022: $129,3932022Assets 2023: $220,120Liabilities 2023: $11,400Net Assets 2023: $208,7202023Assets 2023: $220,120Liabilities 2023: $11,400Net Assets 2023: $208,7202023Assets 2024: $351,753Liabilities 2024: $19,800Net Assets 2024: $331,9532024Assets 2025: $289,430Liabilities 2025: $1,125Net Assets 2025: $288,3052025

Highlighted filing

2023

Assets$220,120
Liabilities$11,400
Net Assets$208,720

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2011: $67,415Expenses 2011: $141,004Net Income 2011: -$73,5892011Revenue 2012: $58,220Expenses 2012: $120,734Net Income 2012: -$62,5142012Revenue 2013: $153,295Expenses 2013: $147,692Net Income 2013: $5,6032013Revenue 2014: $181,500Expenses 2014: $140,493Net Income 2014: $41,0072014Revenue 2015: $186,229Expenses 2015: $186,229Net Income 2015: $02015Revenue 2016: $69,715Expenses 2016: $192,442Net Income 2016: -$122,7272016Revenue 2017: $313,730Expenses 2017: $340,265Net Income 2017: -$26,5352017Revenue 2018: $195,740Expenses 2018: $253,803Net Income 2018: -$58,0632018Revenue 2019: $147,510Expenses 2019: $257,545Net Income 2019: -$110,0352019Revenue 2020: $1,164,816Expenses 2020: $294,080Net Income 2020: $870,7362020Revenue 2021: $172,072Expenses 2021: $191,547Net Income 2021: -$19,4752021Revenue 2022: $349,080Expenses 2022: $193,379Net Income 2022: $155,7012022Revenue 2023: $286,225Expenses 2023: $206,898Net Income 2023: $79,3272023Revenue 2023: $286,225Expenses 2023: $206,898Net Income 2023: $79,3272023Revenue 2024: $380,085Expenses 2024: $256,852Net Income 2024: $123,2332024Revenue 2025: $240,130Expenses 2025: $283,778Net Income 2025: -$43,6482025

Highlighted filing

2023

Revenue$286,225
Expenses$206,898
Net Income$79,327
Jump To
Filing Snapshot
Filing Period
Apr 1, 2022 to Mar 31, 2023
Signed
Oct 20, 2023
Return Version
2022v5.0
Gross Receipts
$286,225
Mission and Program Overview

Mission

The mission of appa's credential and certification program is dedicated to strengthening and sustaining the profession by increasing professional compentency and supporting the educational mission trough establishing and validating standards for professional practice.

Strengthening and sustaining the profession by increasing professional competency and support the educational mission through establishing and validating standards for professional practice

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$12,900--
Prepaid Expenses and Deferred Charges$4,167$8,336▲ $4,169
Land, Buildings, and Equipment, Net$0--
Total Assets$163,493$220,120▲ $56,627
Other Assets Total$146,426$211,784▲ $65,358
Liabilities
Deferred Revenue$34,100$11,400▼ $22,700
Total Liabilities$34,100$11,400▼ $22,700
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$129,393$208,720▲ $79,327
Total Net Assets Fund Balance$129,393$208,720▲ $79,327
Total Liabilities and Net Assets / Fund Balance$163,493$220,120▲ $56,627

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$211,784--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Emmet BoyleChair
E Lander MedlinAppa Board Liason, President & CEO
Peter StrazdasVice Chair
Dr Russell GarciaBoard Member
Elizabeth a ClarkBoard Member
Erik BackusBoard Member
Randy GentzlerSecretary/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$286,225
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$79,327

Audited Revenue Reconciliation

Revenue per Audited Statements
$286,225
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$286,225
Total Revenue per Form 990
$286,225
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$206,898
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 Management---$109,998
Fees for Services Other---$29,890
Other Expenses---$18,786
Fees for Services Accounting---$14,338
Office Expenses---$6,007
Information Technology---$5,925
Travel---$1,063
Fees for Services Legal---$866
Insurance---$25
Total Functional Expenses$0$0$0$206,898

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$206,898
Total Expenses per Audited Statements$206,898
Total Expenses per Form 990$206,898
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
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
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
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 3

Appa board for educational facilities professionals certification ("appa befpc") contracted with the association of higher education facilities officers ("appa"), an unrelated nonprofit organization to provide management and administrative services. During the year ended march 31, 2023, appa befpc incurred $109,998 in allocated payroll and administrative expenses as a result of this contract.

Form 990, Part VI, Section A, Line 8B

There are no committees with authority to act on behalf of the board of directors.

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

E lander medlin (appa board liason) and the outsourced accountant review the form 990 prior to approval. The final form 990 is presented to the board, but not necessarily before it is filed.

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

Association of higher education facilities officers ("appa") administrative policies and procedures describe the policy: the policy defines requirements for officers, employees, and immediate family members. All officers and employees should avoid any conflict of interest. Appa's president & ceo monitors coi through continuous conversations with the board members. In the event that a conflict of interest arises it must be disclosed, president & ceo will handle it with that board member.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents and financial statements available upon request.

Filing and Contact Details

Filer

Filer Name
Appa Board for Educational Facilities
EIN
20-8615616
Phone
7036841446
Address
1643 PRINCE STREET, ALEXANDRIA, VA 22314

Signing Officer

Name
E Lander Medlin
Title
Appa Board Liason
Phone
7036841446
Signed
2023-10-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
E Lander Medlin
Formed
2007
Legal Domicile
Va
Voting Board Members
6
Independent Board Members
6
Employees
0
Volunteers
0

Preparer

Firm
Cliftonlarsonallen Llp
Address
901 NORTH GLEBE ROAD SUITE 200, ARLINGTON, VA 22203
Preparer
Robert Williams
Phone
5712279500
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

CONSULTANTS 29,890.

Financial Statement Notes

PART X, LINE 2:

The certification board is exempt from federal income tax under section 501(a) of the internal revenue code as an organization described in section 501(c)(6). The certification board's income tax returns are subject to review and examination by federal and state authorities. The certification board is not aware of any activities that would jeopardize its tax-exempt status. The certification board is not aware of any activities that are subject to tax on unrelated business income or excise or other taxes.

Raw XML Appendix325 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/TitleTxt1VICE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY/TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5BOARD MEMBER
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE CERTIFICATION BOARD IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(A) OF THE INTERNAL REVENUE CODE AS AN ORGANIZATION DESCRIBED IN SECTION 501(C)(6). THE CERTIFICATION BOARD'S INCOME TAX RETURNS ARE SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL AND STATE AUTHORITIES. THE CERTIFICATION BOARD IS NOT AWARE OF ANY ACTIVITIES THAT WOULD JEOPARDIZE ITS TAX-EXEMPT STATUS. THE CERTIFICATION BOARD IS NOT AWARE OF ANY ACTIVITIES THAT ARE SUBJECT TO TAX ON UNRELATED BUSINESS INCOME OR EXCISE OR OTHER TAXES.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0APPA BOARD FOR EDUCATIONAL FACILITIES PROFESSIONALS CERTIFICATION ("APPA BEFPC") CONTRACTED WITH THE ASSOCIATION OF HIGHER EDUCATION FACILITIES OFFICERS ("APPA"), AN UNRELATED NONPROFIT ORGANIZATION TO PROVIDE MANAGEMENT AND ADMINISTRATIVE SERVICES. DURING THE YEAR ENDED MARCH 31, 2023, APPA BEFPC INCURRED $109,998 IN ALLOCATED PAYROLL AND ADMINISTRATIVE EXPENSES AS A RESULT OF THIS CONTRACT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THERE ARE NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2E LANDER MEDLIN (APPA BOARD LIASON) AND THE OUTSOURCED ACCOUNTANT REVIEW THE FORM 990 PRIOR TO APPROVAL. THE FINAL FORM 990 IS PRESENTED TO THE BOARD, BUT NOT NECESSARILY BEFORE IT IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ASSOCIATION OF HIGHER EDUCATION FACILITIES OFFICERS ("APPA") ADMINISTRATIVE POLICIES AND PROCEDURES DESCRIBE THE POLICY: THE POLICY DEFINES REQUIREMENTS FOR OFFICERS, EMPLOYEES, AND IMMEDIATE FAMILY MEMBERS. ALL OFFICERS AND EMPLOYEES SHOULD AVOID ANY CONFLICT OF INTEREST. APPA'S PRESIDENT & CEO MONITORS COI THROUGH CONTINUOUS CONVERSATIONS WITH THE BOARD MEMBERS. IN THE EVENT THAT A CONFLICT OF INTEREST ARISES IT MUST BE DISCLOSED, PRESIDENT & CEO WILL HANDLE IT WITH THAT BOARD MEMBER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5CONSULTANTS 29,890.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART IX, LINE 11G
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0163493
IRS990/TotalAssetsEOYAmt0220120
IRS990/TotalAssetsGrp/BOYAmt0163493
IRS990/TotalAssetsGrp/EOYAmt0220120
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0206898
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt034100
IRS990/TotalLiabilitiesEOYAmt011400
IRS990/TotalLiabilitiesGrp/BOYAmt034100
IRS990/TotalLiabilitiesGrp/EOYAmt011400
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0129393
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0208720
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt0286225
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0286225
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0286225
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0163493
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0220120
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt01063
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01643 PRINCE STREET
IRS990/USAddress/CityNm0ALEXANDRIA
IRS990/USAddress/StateAbbreviationCd0VA
IRS990/USAddress/ZIPCd022314
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0APPA.ORG/CERTIFICATION/
IRS990/WhistleblowerPolicyInd01
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0E LANDER MEDLIN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0APPA BOARD LIASON
ReturnHeader/BusinessOfficerGrp/PhoneNum07036841446
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-10-20
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0APPA BOARD FOR EDUCATIONAL FACILITIES
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0PROFESSIONALS CERTIFICATION
ReturnHeader/Filer/BusinessNameControlTxt0APPA
ReturnHeader/Filer/EIN0208615616
ReturnHeader/Filer/PhoneNum07036841446
ReturnHeader/Filer/USAddress/AddressLine1Txt01643 PRINCE STREET
ReturnHeader/Filer/USAddress/CityNm0ALEXANDRIA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0VA
ReturnHeader/Filer/USAddress/ZIPCd022314
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0410746749
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CLIFTONLARSONALLEN LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0901 NORTH GLEBE ROAD SUITE 200
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ARLINGTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0VA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd022203
ReturnHeader/PreparerPersonGrp/PhoneNum05712279500
ReturnHeader/PreparerPersonGrp/PreparationDt02023-10-18
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ROBERT WILLIAMS
ReturnHeader/ReturnTs02023-10-26T15:35:05-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0E
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0LANDER MEDLIN
ReturnHeader/TaxPeriodBeginDt02022-04-01
ReturnHeader/TaxPeriodEndDt02023-03-31
ReturnHeader/TaxYr02022

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.$0.29$0.00$0.29$0.24$0.28$0.04
2024Summary only. Only limited summary data is available for this year.$0.35$0.02$0.33$0.38$0.26$0.12
2023Detailed filing. Detailed filing data is available for this year.$0.22$0.01$0.21$0.29$0.21$0.08
2023Summary only. Only limited summary data is available for this year.$0.22$0.01$0.21$0.29$0.21$0.08
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.16$0.03$0.13$0.35$0.19$0.16
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.01$0.04$0.03$0.17$0.19$0.02
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.02$0.03$0.01$1.16$0.29$0.87
2019Summary only. Only limited summary data is available for this year.$0.02$0.89$0.88$0.15$0.26$0.11
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.08$0.84$0.77$0.20$0.25$0.06
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.12$0.83$0.71$0.31$0.34$0.03
2016Detailed filing. Detailed filing data is available for this year.$0.16$0.85$0.68$0.07$0.19$0.12
2015Detailed filing. Detailed filing data is available for this year.$0.22$0.78$0.56$0.19$0.19$0.00
2014Detailed filing. Detailed filing data is available for this year.$0.07$0.63$0.56$0.18$0.14$0.04
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.04$0.64$0.60$0.15$0.15$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.02$0.62$0.61$0.06$0.12$0.06
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.01$0.55$0.54$0.07$0.14$0.07