Civic Intelligence

The International Joint Commission on Allied Health Personnel in Opht

990 • Fiscal year 2015 • EIN 23-7088065

Aug 01, 2014 to Jul 31, 2015 • Filed on Dec 10, 2015

2025 Woodlane DriveSt Paul, MN 55125-2995

(651) 731-2944

Siviq Scores

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

Liabilities / Assets

60th percentile

0.19x

Higher debt load relative to assets than 60% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

57th percentile

0.16x

Higher debt load relative to revenue than 57% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Net Margin

69th percentile

11%

Higher net margin than 69% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

91st percentile

$222,946

Higher top officer pay than 91% of similar nonprofits.

Top officer pay equals 4.9% of source-year revenue.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Asset Growth

81st percentile

19%

Faster asset growth than 81% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

77th percentile

21%

Faster revenue growth than 77% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Assets

Up

$3,791,089

Up $604,297 (+19%) from 2014

Net Assets

Up

$3,067,215

Up $504,848 (+20%) from 2014

Liabilities

Up

$723,874

Up $99,449 (+16%) from 2014

Revenue

Up

$4,570,613

Up $804,509 (+21%) from 2014

Expenses

Up

$4,082,181

Up $554,278 (+16%) from 2014

Net Income

Up

$488,432

Up $250,231 (+105%) from 2014

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2011: $2,713,133Liabilities 2011: $502,553Net Assets 2011: $2,210,5802011Assets 2012: $2,659,179Liabilities 2012: $462,940Net Assets 2012: $2,196,2392012Assets 2013: $2,922,324Liabilities 2013: $638,415Net Assets 2013: $2,283,9092013Assets 2014: $3,186,792Liabilities 2014: $624,425Net Assets 2014: $2,562,3672014Assets 2015: $3,791,089Liabilities 2015: $723,874Net Assets 2015: $3,067,2152015Assets 2016: $3,980,904Liabilities 2016: $615,903Net Assets 2016: $3,365,0012016Assets 2018: $4,434,367Liabilities 2018: $775,420Net Assets 2018: $3,658,9472018Assets 2021: $4,513,334Liabilities 2021: $1,041,548Net Assets 2021: $3,471,7862021Assets 2022: $4,269,135Liabilities 2022: $930,373Net Assets 2022: $3,338,7622022Assets 2023: $3,610,554Liabilities 2023: $708,964Net Assets 2023: $2,901,5902023Assets 2024: $3,712,993Liabilities 2024: $700,460Net Assets 2024: $3,012,5332024

Highlighted filing

2015

Assets$3,791,089
Liabilities$723,874
Net Assets$3,067,215

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2011: $3,839,3642011Expenses 2012: $3,515,9312012Expenses 2013: $3,532,0022013Revenue 2014: $3,766,104Expenses 2014: $3,527,903Net Income 2014: $238,2012014Revenue 2015: $4,570,613Expenses 2015: $4,082,181Net Income 2015: $488,4322015Revenue 2016: $4,787,703Expenses 2016: $4,506,519Net Income 2016: $281,1842016Revenue 2018: $4,855,286Expenses 2018: $4,537,039Net Income 2018: $318,2472018Revenue 2021: $4,493,708Expenses 2021: $4,090,518Net Income 2021: $403,1902021Revenue 2022: $4,581,105Expenses 2022: $4,648,266Net Income 2022: -$67,1612022Revenue 2023: $4,382,051Expenses 2023: $4,862,308Net Income 2023: -$480,2572023Revenue 2024: $4,351,330Expenses 2024: $4,345,572Net Income 2024: $5,7582024

Highlighted filing

2015

Revenue$4,570,613
Expenses$4,082,181
Net Income$488,432
Jump To
Filing Snapshot
Filing Period
Aug 1, 2014 to Jul 31, 2015
Signed
Dec 10, 2015
Return Version
2014v5.0
Gross Receipts
$4,570,613
Mission and Program Overview

Mission

To enhance the quality and availability of ophthalmic patient care by promoting the value of qualified allied health personnel and by providing certification and education.

To promote the value of allied health personnel and provide certification and education.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,080,137$1,108,273▲ $28,136
Savings and Temporary Cash Investments$586,097$949,549▲ $363,452
Land, Buildings, and Equipment, Net$548,151$489,470▼ $58,681
Prepaid Expenses and Deferred Charges$168,298$281,893▲ $113,595
Inventories for Sale or Use$69,977$143,929▲ $73,952
Cash and Non-Interest-Bearing Accounts$124,167$136,958▲ $12,791
Accounts Receivable$102,774$64,531▼ $38,243
Total Assets$3,186,792$3,791,089▲ $604,297
Other Assets Total$507,191$616,486▲ $109,295
Liabilities
Accounts Payable and Accrued Expenses$406,052$419,935▲ $13,883
Deferred Revenue$218,373$303,939▲ $85,566
Total Liabilities$624,425$723,874▲ $99,449
Net Assets / Fund Balance
Unrestricted Net Assets$2,562,367$3,067,215▲ $504,848
Total Net Assets Fund Balance$2,562,367$3,067,215▲ $504,848
Total Liabilities and Net Assets / Fund Balance$3,186,792$3,791,089▲ $604,297

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$229,007$1,647,499$1,876,506
Buildings$260,463$874,802$1,135,265
Other Assets Org$9,551--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Lynn Anderson PhdSecretary/CEOFT$197,907$25,039$222,946
Mike MillerChief Program OfficerPT$110,333$14,064$124,397

Board Members and Trustees

NameTitle
Peter Donshik MdFoundation President
Tyree Carr MdImmediate Past President
Karl Golnik MdPresident
Eydie Miller-ellis MdPresident-elect
Michelle Willis Comt Osa CopAtpo Representative
Marc Lafontaine Bsc Comt CopCsomp Representative
Jonathan Collins MdMember-at-large
Wade DelkPublic Advisor
William Astle MdSEC. OF INT'L RELATIONS
William Ehlers MdSecretary of Advocacy
Lt Col Vasudna Panday Md UsafSecretary of Certification
Craig Simms Comt Roub CdosSecretary of E-learning
Natalie Loyacano Comt RoubSecretary of Education
Neil Choplin MdTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Ncs Pearson INCExamination Administration13036 COLLECTION CENTER DRIVE, Chicago, IL 60693$332,592
Emergent NetworksComputer Services3600 MINNESOTA DRIVE SUITE 150, Edina, MN 55435$131,516
Revenue and Support

Revenue Composition

Contributions and Grants
$35,000
Program Service Revenue
$4,473,192
Investment Income
$12,691
Other Revenue
$49,730
All Other Contributions
$35,000
Change in Net Assets
$488,432
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,678,821
Salaries, Compensation, and Employee Benefits$1,403,360
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$454,125$543,319-$997,444
Fees for Services Other$593,304$136,652-$729,956
Conferences and Meetings$479,870$16,057-$495,927
Office Expenses$338,509$134,936-$473,445
Other Expenses$468,626$548-$469,174
Current Officers, Directors, Trustees, and Key Employees$171,856$57,285-$229,141
Travel$186,028$37,108-$223,136
Depreciation Depletion$137,172--$137,172
Payroll Taxes$50,207$49,194-$99,401
Occupancy-$93,506-$93,506
Other Employee Benefits$32,649$44,725-$77,374
Fees for Services Legal$404$45,619-$46,023
Fees for Services Accounting-$10,482-$10,482
Total Functional Expenses$2,912,750$1,169,431$0$4,082,181
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
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Amy AndersonFamily Member of Lynn Anderson, Ceo/secretaryEmployee CompensationNo$62,729
Addie PetersonFamily Member of Lynn Anderson, Ceo/secretaryEmployee CompensationNo$27,206
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with family members
Yes
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
Yes
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 1

The executive committee consists of the immediate past president, president, president-elect, treasurer, and the secretary, ex-officio without vote. The president serves as chair of the executive committee. The executive committee manages the affairs of jcahpo for the board of directors between regular and special meetings of the board.

Form 990, Part VI, Section A, Line 6

Jcahpo has two categories of membership consisting of regular organizational members and affiliate organizational members.

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

The board of directors includes two directors jcahpo appointed, one director elected by the commission as well as the chairman of the jcahpo board of trustees.

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

Amendments to the bylaws to increase the quorum or voting requirement for the board of directors or commission must be approved by two-thirds of the voting members of the commission.

Form 990, Part VI, Section B, Line 11

The form 990 was reviewed by management and provided to the board of directors for discussion at a board meeting prior to the filing of the return.

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

The commission has a standard policy prohibiting certain credentials from participating in projects for conflict of interest. All volunteers must annually sign and disclose conflicts of interest on a form. At meetings, all presenters must declare and disclose any conflict of interest at the start of the session. The policy requires that volunteers regularly disclose potential conflicts at the opening of meetings. All board and committee volunteers are covered under this policy.the executive committee determines if a conflict of interest exists. Individuals with a conflict of interest may not participate in the committee.

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

An executive compensation committee reviews internal compensation and compares to external research to determine fair and equitable compensation for executives, management, and all other key employees. This is documented by research and minutes from the bod meetings. Recommendations are presented to the board of directors for review and approval. This process was last completed in 2013.

Form 990, Part VI, Section C, Line 19

The commission's governing documents, conflict of interest policy, and financial statements are made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Joint Commission on Allied Health
EIN
23-7088065
Phone
6517312944
Address
2025 WOODLANE DRIVE, ST PAUL, MN 55125-2995

Signing Officer

Name
Lynn D Anderson Phd
Title
CEO/secretary
Phone
6517312944
Signed
2015-12-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lynn D Anderson Phd
Formed
1969
Legal Domicile
Dc
Voting Board Members
14
Independent Board Members
14
Employees
39
Volunteers
350

Preparer

Firm
Cliftonlarsonallen Llp
Address
220 SOUTH SIXTH STREET SUITE 300, MINNEAPOLIS, MN 55402
Preparer
Korey Boelter
Phone
6123764500
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Other professional fees: program service expenses 0. Management and general expenses 45,075. Fundraising expenses 0. Total expenses 45,075. International fees: program service expenses 0. Management and general expenses 6,264. Fundraising expenses 0. Total expenses 6,264. Organ support fees: program service expenses 0. Management and general expenses 5,000. Fundraising expenses 0. Total expenses 5,000. Prgram & support fees: program service expenses 0. Management and general expenses 80,313. Fundraising expenses 0. Total expenses 80,313. Examination fees: program service expenses 438,057. Management and general expenses 0. Fundraising expenses 0. Total expenses 438,057. Certification fees: program service expenses 15,036. Management and general expenses 0. Fundraising expenses 0. Total expenses 15,036. Continuing education fees: program service expenses 140,211. Management and general expenses 0. Fundraising expenses 0. Total expenses 140,211.

Financial Statement Notes

PART X, LINE 2:

Joint commission on allied health personnel in ophthalmology, inc. (jcahpo) is a not-for-profit corporation and has been recognized as tax-exempt pursuant to section 501(c)(3) of the internal revenue code. Center for organization management (cfom) is a taxable for-profit subsidiary of jcahpo. Deferred income taxes are provided under the liability method whereby deferred tax assets are recognized for deductible temporary differences and net operating loss and net operating loss and tax credit carryforwards and deferred tax liabilities are recognized for taxable temporary differences. Temporary differences are the differences between the reported amounts of assets and liabilities and their tax bases. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some or all of the deferred tax assets will not be realized. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment. As of july 31, 2015 and 2014, the deferred tax assets have been reduced to zero using a valuation allowance. Jcahpo follows the provisions of the income tax standard regarding the recognition and measurement of uncertain tax positions. Jcahpo files information returns as a tax-exempt organization. Should that status be challenged in the future, all years since inception could be subject to review by the irs. Jcahpo also files unrelated business income tax returns. These returns are subject to review and examination in the u.s. Federal, state, and local authorities.

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IRS990/Form990PartVIISectionAGrp/PersonNm14LYNN ANDERSON PHD
IRS990/Form990PartVIISectionAGrp/PersonNm15MIKE MILLER
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IRS990/Form990PartVIISectionAGrp/TitleTxt3SEC. OF INT'L RELATIONS
IRS990/Form990PartVIISectionAGrp/TitleTxt4IMMEDIATE PAST PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt5MEMBER-AT-LARGE
IRS990/Form990PartVIISectionAGrp/TitleTxt6PUBLIC ADVISOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7FOUNDATION PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt8SECRETARY OF ADVOCACY
IRS990/Form990PartVIISectionAGrp/TitleTxt9CSOMP REPRESENTATIVE
IRS990/Form990PartVIISectionAGrp/TitleTxt10SECRETARY OF EDUCATION
IRS990/Form990PartVIISectionAGrp/TitleTxt11SECRETARY OF CERTIFICATION
IRS990/Form990PartVIISectionAGrp/TitleTxt12SECRETARY OF E-LEARNING
IRS990/Form990PartVIISectionAGrp/TitleTxt13ATPO REPRESENTATIVE
IRS990/Form990PartVIISectionAGrp/TitleTxt14SECRETARY/CEO
IRS990/Form990PartVIISectionAGrp/TitleTxt15CHIEF PROGRAM OFFICER
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