Civic Intelligence

Commission for the Accreditation of Birth Centers

990 • Fiscal year 2017 • EIN 23-3101992

Jan 01, 2017 to Dec 31, 2017 • Filed on Jun 04, 2018

240 Independence DriveHamburg, PA 19526

(877) 241-0262

Siviq Scores

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

Liabilities / Assets

91st percentile

0.65x

Higher debt load relative to assets than 91% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

91st percentile

0.41x

Higher debt load relative to revenue than 91% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Net Margin

84th percentile

30%

Higher net margin than 84% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Top Officer Pay

92nd percentile

$50,000

Higher top officer pay than 92% of similar nonprofits.

Top officer pay equals 13.0% of source-year revenue.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Asset Growth

50th percentile

2.3%

Faster asset growth than 50% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2017

Revenue Growth

37th percentile

-7.0%

Faster revenue growth than 37% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2017

Assets

Up

$242,810

Up $10,896 (+4.7%) from 2015

Net Assets

Up

$85,325

Up $14,149 (+20%) from 2015

Liabilities

Down

$157,485

Down $3,253 (-2.0%) from 2015

Revenue

Down

$384,309

Down $60,090 (-14%) from 2015

Expenses

Down

$269,367

Down $294,835 (-52%) from 2015

Net Income

Up

$114,942

Up $234,745 (+196%) from 2015

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2014: $199,087Liabilities 2014: $8,108Net Assets 2014: $190,9792014Assets 2015: $231,914Liabilities 2015: $160,738Net Assets 2015: $71,1762015Assets 2017: $242,810Liabilities 2017: $157,485Net Assets 2017: $85,3252017Assets 2018: $295,579Liabilities 2018: $122,747Net Assets 2018: $172,8322018Assets 2019: $298,432Liabilities 2019: $41,143Net Assets 2019: $257,2892019Assets 2020: $356,520Liabilities 2020: $9,026Net Assets 2020: $347,4942020Assets 2021: $403,853Liabilities 2021: $4,692Net Assets 2021: $399,1612021Assets 2022: $356,209Liabilities 2022: $5,526Net Assets 2022: $350,6832022Assets 2023: $374,670Liabilities 2023: $5,728Net Assets 2023: $368,9422023Assets 2024: $368,489Liabilities 2024: $4,119Net Assets 2024: $364,3702024

Highlighted filing

2017

Assets$242,810
Liabilities$157,485
Net Assets$85,325

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2014: $336,839Expenses 2014: $247,396Net Income 2014: $89,4432014Revenue 2015: $444,399Expenses 2015: $564,202Net Income 2015: -$119,8032015Revenue 2017: $384,309Expenses 2017: $269,367Net Income 2017: $114,9422017Revenue 2018: $421,959Expenses 2018: $334,452Net Income 2018: $87,5072018Revenue 2019: $367,445Expenses 2019: $282,988Net Income 2019: $84,4572019Revenue 2020: $347,791Expenses 2020: $257,586Net Income 2020: $90,2052020Revenue 2021: $334,519Expenses 2021: $282,852Net Income 2021: $51,6672021Revenue 2022: $326,208Expenses 2022: $374,686Net Income 2022: -$48,4782022Revenue 2023: $361,991Expenses 2023: $343,732Net Income 2023: $18,2592023Revenue 2024: $394,041Expenses 2024: $398,613Net Income 2024: -$4,5722024

Highlighted filing

2017

Revenue$384,309
Expenses$269,367
Net Income$114,942
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Jun 4, 2018
Return Version
2017v2.2
Gross Receipts
$384,309
Mission and Program Overview

Mission

Provide education and review for accreditation to developing and established birth centers in the usa in accordance with established national standards.

Provide education and review for accreditation to developing and established birth centers

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$113,733$184,971▲ $71,238
Cash and Non-Interest-Bearing Accounts$11,928$57,839▲ $45,911
Total Assets$125,661$242,810▲ $117,149
Liabilities
Unsecured Notes Loans Payable$150,000$151,578▲ $1,578
Accounts Payable and Accrued Expenses-$5,907-
Other Liabilities$11--
Total Liabilities$150,011$157,485▲ $7,474
Net Assets / Fund Balance
Unrestricted Net Assets$-24,350$85,325▲ $109,675
Total Net Assets Fund Balance$-24,350$85,325▲ $109,675
Total Liabilities and Net Assets / Fund Balance$125,661$242,810▲ $117,149
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Michele DeangeloExecutive DirectorFT$50,000$50,000

Board Members and Trustees

NameTitle
Ashton OsborneChair of Commissioners
Denise RoyVice Chair of Commissioners
Olga RyanVice Chair of Commissioners
Amanda PenwellCommissioner
Ann SoberCommissioner
Cathy GordonCommissioner
Dominic CammaranoCommissioner
Jaelin StickelsCommissioner
Jamie HaeuserCommissioner
Jessica SawyerCommissioner
Judy ClarkCommissioner
Karin BraunCommissioner
Kenneth BlauCommissioner
Lynn KaneCommissioner
Maria PetrieCommissioner
Melanie DosseyCommissioner
Stanley ShafferCommissioner
Susan StapletonCommissioner
Susan YountCommissioner
Whitney AbbottCommissioner
Abbie SynanSecretary to Commissioners
Revenue and Support

Revenue Composition

Contributions and Grants
$5,240
Program Service Revenue
$373,802
Investment Income
$89
Other Revenue
$5,178
All Other Contributions
$5,240
Change in Net Assets
$114,942
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$156,933
Other Expenses$112,434
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$63,381$29,734-$93,115
Current Officers, Directors, Trustees, and Key Employees$7,500$42,500-$50,000
Travel$46,580$3,041-$49,621
Interest-$16,878-$16,878
Payroll Taxes$6,165$7,653-$13,818
Insurance-$11,047-$11,047
Office Expenses$8,587$2,147-$10,734
Advertising-$9,611-$9,611
Fees for Services Legal-$6,540-$6,540
Fees for Services Accounting-$3,667-$3,667
Fees for Services Other-$2,286-$2,286
Occupancy-$2,050-$2,050
Total Functional Expenses$132,213$137,154$0$269,367
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 family members
No
Business relationship with organization members
No
Material changes to governing documents
Yes
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
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 4

THE BYLAWS WERE REVISED.

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

A copy of the form 990 is provided to the board of directors for review prior to filing.

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

A conflict of interest policy is in place with requirement to give notice to the organization upon discovery of conflict. Conflict of interest is checked when assignments for accreditation work or review are given.

Form 990, Part VI, Section B, Line 15

Our policy is to review national average salaries for not-for-profit organizations of similar size and with similar budgets, with a goal of remaining near the low end of that range as our budget allows.

Form 990, Part VI, Section C, Line 18

Documents are available upon request.

Form 990, Part VI, Section C, Line 19

Documents are available upon request.

Filing and Contact Details

Filer

Filer Name
Commission for the Accreditation of
EIN
23-3101992
Phone
8772410262
Address
240 INDEPENDENCE DRIVE, HAMBURG, PA 19526

Signing Officer

Name
Michele Deangelo
Title
Executive Director
Phone
8772410262
Signed
2018-06-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michele Deangelo
Formed
2002
Legal Domicile
Pa
Voting Board Members
21
Independent Board Members
21
Employees
12
Volunteers
21

Preparer

Firm
Herbein Company Inc
Address
2763 CENTURY BOULEVARD, READING, PA 19610
Preparer
Linda S Himeback CPA
Phone
6103781175
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 8

Prior period adjustment to roll forward net assets from prior year return.

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IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt04
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0PA
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0PROVIDE EDUCATION AND REVIEW FOR ACCREDITATION TO DEVELOPING AND ESTABLISHED BIRTH CENTERS IN THE USA IN ACCORDANCE WITH ESTABLISHED NATIONAL STANDARDS.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0-24350
IRS990/NetAssetsOrFundBalancesEOYAmt085325
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt02050
IRS990/OccupancyGrp/TotalAmt02050
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt02147
IRS990/OfficeExpensesGrp/ProgramServicesAmt08587
IRS990/OfficeExpensesGrp/TotalAmt010734
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherLiabilitiesGrp/BOYAmt011
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS INCOME
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt05178
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt05178
IRS990/OtherRevenueTotalAmt05178
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt029734
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt063381
IRS990/OtherSalariesAndWagesGrp/TotalAmt093115
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt07653
IRS990/PayrollTaxesGrp/ProgramServicesAmt06165
IRS990/PayrollTaxesGrp/TotalAmt013818
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0MICHELE DEANGELO
IRS990/PriorPeriodAdjustmentsAmt0-5267
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0ACCREDITATION FEE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0373802
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0373802
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt030445
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt065
IRS990/PYOtherExpensesAmt0262274
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0358388
IRS990/PYRevenuesLessExpensesAmt0-95526
IRS990/PYSalariesCompEmpBnftPaidAmt0222150
IRS990/PYTotalExpensesAmt0484424
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0388898
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0114942
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0378980
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0113733
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0184971
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt05240
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt030445
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt066090
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt026420
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0128195
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt089
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt065
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt096
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt068
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt085
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0403
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0373802
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0358388
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0378213
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0310351
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0130994
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01551748
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt089
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt065
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt096
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt068
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt085
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0403
IRS990ScheduleA/InvestmentIncomeCYPct00.00020
IRS990ScheduleA/InvestmentIncomePYPct00.00030
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt05178
IRS990ScheduleA/OtherIncome509Grp/TotalAmt05178
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99670
IRS990ScheduleA/PublicSupportPY509Pct00.99630
IRS990ScheduleA/PublicSupportTotal509Amt01679943
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0379042
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0388833
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0444303
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0336771
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0130994
IRS990ScheduleA/Total509Grp/TotalAmt01679943
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0384309
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0388898
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0444399
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0336839
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0131079
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01685524
IRS990/ScheduleBRequiredInd00
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE BYLAWS WERE REVISED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A COPY OF THE FORM 990 IS PROVIDED TO THE BOARD OF DIRECTORS FOR REVIEW PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A CONFLICT OF INTEREST POLICY IS IN PLACE WITH REQUIREMENT TO GIVE NOTICE TO THE ORGANIZATION UPON DISCOVERY OF CONFLICT. CONFLICT OF INTEREST IS CHECKED WHEN ASSIGNMENTS FOR ACCREDITATION WORK OR REVIEW ARE GIVEN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3OUR POLICY IS TO REVIEW NATIONAL AVERAGE SALARIES FOR NOT-FOR-PROFIT ORGANIZATIONS OF SIMILAR SIZE AND WITH SIMILAR BUDGETS, WITH A GOAL OF REMAINING NEAR THE LOW END OF THAT RANGE AS OUR BUDGET ALLOWS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DOCUMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5DOCUMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6PRIOR PERIOD ADJUSTMENT TO ROLL FORWARD NET ASSETS FROM PRIOR YEAR RETURN.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XI, LINE 8
IRS990/SchoolOperatingInd00

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