Civic Intelligence

Council on Accreditation of Nurse

EIN 27-1433694 • 501(c)3 • Rosemont, IL

Profile

To grant public recognition to nurse anesthesia programs and institutions that award post master's certificates, master's, and doctoral degrees that meet nationally established standards of academic quality (quality assessment) and to assist programs and institutions in improving educational quality (quality enhancement).

10275 W Higgins Rd Ste 906 906Rosemont, IL 60018

home.coa.us.com

Siviq Scores

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

Liabilities / Assets

57th percentile

0.18x

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

501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

67th percentile

0.33x

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

501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

73rd percentile

20%

Higher net margin than 73% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

88th percentile

$306,540

Higher top officer pay than 88% of similar nonprofits.

Top officer pay equals 10.3% of source-year revenue.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Asset Growth

78th percentile

17%

Faster asset growth than 78% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

48th percentile

6.4%

Faster revenue growth than 48% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets57th percentile

Assets

Up

$5,453,400

Up $1,296,600 (+31%) from 2022

Liabilities

Down

$993,196

Down $19,482 (-1.9%) from 2022

Net Assets

Up

$4,460,204

Up $1,316,082 (+42%) from 2022

Operations
Liabilities / Revenue67th percentileNet Margin73rd percentile

Revenue

Up

$2,980,253

Up $393,939 (+15%) from 2022

Expenses

Down

$2,389,781

Down $47,037 (-1.9%) from 2022

Net Income

Up

$590,472

Up $440,976 (+295%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth78th percentile

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

$6.0M$4.0M$2.0M$0-$2.0MAssets 2010: $908,892Liabilities 2010: $1,428,248Net Assets 2010: -$519,3562010Assets 2011: $1,933,974Liabilities 2011: $1,888,311Net Assets 2011: $45,6632011Assets 2012: $1,537,469Liabilities 2012: $1,866,517Net Assets 2012: -$329,0482012Assets 2013: $1,848,179Liabilities 2013: $661,196Net Assets 2013: $1,186,9832013Assets 2014: $2,207,611Liabilities 2014: $652,039Net Assets 2014: $1,555,5722014Assets 2015: $2,440,246Liabilities 2015: $719,827Net Assets 2015: $1,720,4192015Assets 2017: $2,738,322Liabilities 2017: $672,299Net Assets 2017: $2,066,0232017Assets 2018: $2,918,167Liabilities 2018: $732,290Net Assets 2018: $2,185,8772018Assets 2019: $3,130,769Liabilities 2019: $827,046Net Assets 2019: $2,303,7232019Assets 2020: $3,545,520Liabilities 2020: $969,351Net Assets 2020: $2,576,1692020Assets 2021: $4,514,907Liabilities 2021: $1,178,655Net Assets 2021: $3,336,2522021Assets 2022: $4,156,800Liabilities 2022: $1,012,678Net Assets 2022: $3,144,1222022Assets 2024: $5,453,400Liabilities 2024: $993,196Net Assets 2024: $4,460,2042024

Highlighted filing

2024

Assets$5,453,400
Liabilities$993,196
Net Assets$4,460,204
Open 2024 Filing

Operations Trend

Revenue Growth48th percentile

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $1,704,2942010Expenses 2011: $1,730,9442011Expenses 2012: $2,116,5242012Expenses 2013: $1,515,4822013Revenue 2014: $1,770,009Expenses 2014: $1,497,788Net Income 2014: $272,2212014Revenue 2015: $1,774,971Expenses 2015: $1,502,618Net Income 2015: $272,3532015Revenue 2017: $1,869,619Expenses 2017: $1,912,042Net Income 2017: -$42,4232017Revenue 2018: $2,012,289Expenses 2018: $1,929,350Net Income 2018: $82,9392018Revenue 2019: $2,138,023Expenses 2019: $1,958,009Net Income 2019: $180,0142019Revenue 2020: $2,210,155Expenses 2020: $1,967,389Net Income 2020: $242,7662020Revenue 2021: $2,367,320Expenses 2021: $1,885,786Net Income 2021: $481,5342021Revenue 2022: $2,586,314Expenses 2022: $2,436,818Net Income 2022: $149,4962022Revenue 2024: $2,980,253Expenses 2024: $2,389,781Net Income 2024: $590,4722024

Highlighted filing

2024

Revenue$2,980,253
Expenses$2,389,781
Net Income$590,472
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$5,453,400
Liabilities
$993,196
Net assets
$4,460,204
Revenue
$2,980,253
Expenses
$2,389,781
Net income
$590,472
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.45$0.99$4.46$2.98$2.39$0.59
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.16$1.01$3.14$2.59$2.44$0.15
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.51$1.18$3.34$2.37$1.89$0.48
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.55$0.97$2.58$2.21$1.97$0.24
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.13$0.83$2.30$2.14$1.96$0.18
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.92$0.73$2.19$2.01$1.93$0.08
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.74$0.67$2.07$1.87$1.91$0.04
2015Detailed filing. Detailed filing data is available for this year.$2.44$0.72$1.72$1.77$1.50$0.27
2014Detailed filing. Detailed filing data is available for this year.$2.21$0.65$1.56$1.77$1.50$0.27
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.85$0.66$1.19$1.52
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.54$1.87$0.33$2.12
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.93$1.89$0.05$1.73
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.91$1.43$0.52$1.70
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Sep 1, 2023 to Aug 31, 2024
Signed
May 22, 2025
Return Version
2023v6.0
Gross Receipts
$2,980,253
Mission and Program Overview

Mission

To grant public recognition to nurse anesthesia programs andinstitutions that award post master's certificates, master's, anddoctoral degree levels in the united states and its territories, including programs offering distance education.

Accredits nurse anesthesia programs within the united states and puerto rico.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$2,096,976$3,128,398▲ $1,031,422
Cash and Non-Interest-Bearing Accounts$1,460,835$1,445,432▼ $15,403
Savings and Temporary Cash Investments$417,112$418,278▲ $1,166
Intangible Assets$354,214$232,769▼ $121,445
Prepaid Expenses and Deferred Charges$59,631$50,702▼ $8,929
Land, Buildings, and Equipment, Net$34,476$28,778▼ $5,698
Accounts Receivable$46,340$14,549▼ $31,791
Total Assets$4,651,198$5,453,400▲ $802,202
Other Assets Total$181,614$134,494▼ $47,120
Liabilities
Deferred Revenue$664,484$781,106▲ $116,622
Other Liabilities$174,486$123,431▼ $51,055
Mortgage Notes Payable Secured by Investment Property$104,006$0▼ $104,006
Accounts Payable and Accrued Expenses$97,667$88,659▼ $9,008
Total Liabilities$1,040,643$993,196▼ $47,447
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,610,555$4,460,204▲ $849,649
Total Net Assets Fund Balance$3,610,555$4,460,204▲ $849,649
Total Liabilities and Net Assets / Fund Balance$4,651,198$5,453,400▲ $802,202

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$28,778$41,374$70,152
Compensation and Service Providers
Top Officer Pay88th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Francis GerbasiChief Executive OfficeFT$268,062$38,478$306,540
Susan MonsenAccreditation SpecialistFT$102,634$26,593$129,227
Magdaliz CurielAccreditation Operations MFT$104,395$24,720$129,115
Barbara FarkasAccreditation SpecialistFT$106,206$14,783$120,989
Tom AndersonDirector of Accreditation ServicesFT$102,836$17,002$119,838

Board Members and Trustees

NameTitle
Paul N AustinPresident (through May 2024)
JOHN O'DONNELLVice President
Catherine HorvathDirector
Chris SimmonsDirector
Eric S SwirskyDirector
Kelly Wiltse NicelyDirector
Lachel StoryDirector
Lashonda GrayDirector
Philip JungDirector
Rachel DavisDirector
Sarah B HeldDirector
Dennis J MckennaTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Faegre Drinker Biddle & Reath LLPLegal Services10275 W HIGGINS RD STE 906, Rosemont, IL 60018-5603$101,936
Revenue and Support

Revenue Composition

Contributions and Grants
$320,000
Program Service Revenue
$2,565,149
Investment Income
$95,104
Other Revenue
$0
All Other Contributions
$320,000
Change in Net Assets
$590,472

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,960,508
Revenue Not Reported on Financial Statements
$19,745
Revenue Not Reported on Form 990
$271,727
Total Revenue per Audited Statements
$3,232,235
Total Revenue per Form 990
$2,980,253
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,394,134
Other Expenses$979,647
Grants and Similar Amounts Paid$16,000
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$559,946$243,307-$803,253
Current Officers, Directors, Trustees, and Key Employees$145,700$145,700-$291,400
Conferences and Meetings$182,409$24,923-$207,332
Depreciation Depletion$134,229$7,005-$141,234
Information Technology$95,428$23,269-$118,697
Other Employee Benefits$74,926$41,060-$115,986
Occupancy$68,926$37,771-$106,697
Pension Plan Contributions$64,578$33,063-$97,641
Payroll Taxes$55,462$30,392-$85,854
Fees for Services Legal$61,685$18,535-$80,220
Fees for Services Other$38,608$39,975-$78,583
Fees for Services Accounting-$59,971-$59,971
Travel$50,537--$50,537
Insurance$29,076$15,933-$45,009
Office Expenses$16,306$8,936-$25,242
Fees for Service Investment Mgmnt Fees-$19,745-$19,745
Grants to Domestic Orgs$16,000--$16,000
Other Expenses$7,170$9,814-$9,814
Total Functional Expenses$1,600,986$788,795$0$2,389,781

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$2,389,781
Total Expenses per Audited Statements$2,382,586
Expenses per Audited Statements$2,370,036
Expenses Not Reported on Financial Statements$19,745
Expenses Not Reported on Form 990$12,550
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
American Association of Nurse Anesthesiology FoundationRosemont, IL501(c)(3)Student Scholarship, Legacy Fund for Scholarships, and Memorial Fund for Scholarships$16,000
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease Liability$123,431
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
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 B, Line 11B

“Prior to filing form 990 with the irs, a draft of the completed form 990 is reviewed by the council's internal management, the finance and audit committees. After review, copies of the final form 990 are presented to the organization's board of directors and subsequently filed with the irs.”

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

“The council actively maintains a conflict of interest policy. Each coa board member is required to complete a conflict of interest disclosure statement annually. Additionally, each council board member signs a conflict of interest identification form when they are appointed by the council. The conflict of interest identification form is specific to accreditation activities performed by the council to ensure compliance with approved accreditation policies and procedures. The conflict of interest disclosure statements and conflict of interest identification forms are reviewed by the council's chief executive officer and staff to determine if any potential or actual conflict of interests exists. Council board members with a conflict of interest are required to recuse themselves from discussions and decisions at appropriate times during their service as council members. Potential conflicts are considered as the council enters into any new agreements, for continual enforcement of compliance with the policy.”

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

“The council on accreditation of nurse anesthesia educational programs (coa) leased its employees from the american association of nurse anesthesiology (aana). On september 1, 2022 this arrangement was terminated and the coa assumed responsibility for the compensation of all its employees including the ceo and senior accreditation specialist. The coa conducted an analysis using an outisde firm to determine the compensation for the chief executive officer and senior accreditation specialist. The coa used a market analysis of salary surveys of similar-sized organizations to determine the compensation is reasonable in nature. There are no other compensated officers or key employees.”

Form 990, Part VI, Section C, Line 19

“The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Council on Accreditation of Nurse
EIN
27-1433694
Phone
2242759128
Address
10275 W HIGGINS RD STE 906 906, ROSEMONT, IL 60018

Signing Officer

Name
Francis Gerbasi
Title
CEO
Phone
2242759128
Signed
2025-05-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Francis Gerbasi
Formed
2009
Legal Domicile
Il
Voting Board Members
11
Independent Board Members
11
Employees
10
Volunteers
100

Preparer

Firm
Warady & Davis Llp
Address
1717 DEERFIELD RD SUITE 300S, DEERFIELD, IL 60015
Preparer
Kosta G Tchobanov
Phone
8472679600
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 2C

“The process has not changed from the prior year.”

Financial Statement Notes

PART X, LINE 2:

“The council follows the guidance in the fasb codification topic related to uncertainty in income taxes which prescribes a comprehensive model for recognizing, measuring, presenting and disclosing in the financial statements uncertain tax positions that the council has taken or expects to take in its tax returns. Under the guidance, the council may recognize the tax benefit from an uncertain tax position only if it is "more likely than not" that it is sustainable, based on its technical merits. The tax benefits recognized in the financial statements from such a position should be measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement with a taxing authority having full knowledge of all relevant information. The council believes that it has appropriate support for the positions taken on its returns.”

Raw XML AppendixShowing 400 of 589 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.

Path#Value
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IRS990/AccountsReceivableGrp/EOYAmt014549
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IRS990/ActivityOrMissionDesc0ACCREDITS NURSE ANESTHESIA PROGRAMS WITHIN THE UNITED STATES AND PUERTO RICO.
IRS990/AllOtherContributionsAmt0320000
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IRS990/Desc0THE COUNCIL IS THE SOLE ACCREDITING AGENCY FOR EDUCATIONAL PROGRAMS FOR NURSE ANESTHESIA IN THE UNITED STATES, ITS TERRITORIES, ANDPROTECTORATES. THE COUNCIL HAS ACCREDITED MORE THAN 140 EDUCATIONAL PROGRAMS. ITS ACCREDITATION DECISIONS ARE RELIED UPON BY A) STATELICENSING BOARDS, B) THE CERTIFYING BOARD FOR NURSE ANESTHETISTS IN THE UNITED STATES, C) HOSPITAL CREDENTIALING COMMITTEES, AND D) THEPUBLIC. THE COUNCIL IS RECOGNIZED AS AN EDUCATIONAL ACCREDITING AGENCY BY THE UNITED STATES DEPARTMENT OF EDUCATION AND BY THE COUNCILON HIGHER EDUCATION ACCREDITATION. THE COA ACCREDITS PROGRAMS AT THE POSTMASTER'S, AND POST-DOCTORAL CERTIFICATE, MASTER'S, OR DOCTORAL DEGREE LEVELS, INCLUDING PROGRAMS OFFERING DISTANCE EDUCATION.
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt110
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt1232478
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt1326593
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt1417002
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IRS990/Form990PartVIISectionAGrp/PersonNm4PHILIP JUNG
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IRS990/Form990PartVIISectionAGrp/PersonNm7RACHEL DAVIS
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IRS990/Form990PartVIISectionAGrp/PersonNm9DENNIS J MCKENNA
IRS990/Form990PartVIISectionAGrp/PersonNm10ERIC S SWIRSKY
IRS990/Form990PartVIISectionAGrp/PersonNm11KELLY WILTSE NICELY
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IRS990/Form990PartVIISectionAGrp/PersonNm14TOM ANDERSON
IRS990/Form990PartVIISectionAGrp/PersonNm15MAGDALIZ CURIEL
IRS990/Form990PartVIISectionAGrp/PersonNm16BARBARA FARKAS
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt110
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IRS990/Form990PartVIISectionAGrp/TitleTxt0DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5PRESIDENT (THROUGH MAY 2024)
IRS990/Form990PartVIISectionAGrp/TitleTxt6VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12CHIEF EXECUTIVE OFFICE
IRS990/Form990PartVIISectionAGrp/TitleTxt13ACCREDITATION SPECIALIST
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR OF ACCREDITATION SERVICES
IRS990/Form990PartVIISectionAGrp/TitleTxt15ACCREDITATION OPERATIONS M
IRS990/Form990PartVIISectionAGrp/TitleTxt16ACCREDITATION SPECIALIST
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IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
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IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0500000
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IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt085359
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt02309263
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt01945067
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt01791129
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt01607297
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt010217905
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt095104
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt086458
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0119472
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt076191
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt085359
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IRS990ScheduleA/InvestmentIncomeCYPct00.03580
IRS990ScheduleA/InvestmentIncomePYPct00.03880
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IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.79040
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