Civic Intelligence

Commission on Accreditation for Health

EIN 27-4536530 • 501(c)3 • Chicago, IL

Profile

Cahiim strives to serve students,degree-granting academic institutions, educators, health information and informatics-related professional associations, employers and the general public through comprehensive, fair and effective college and university programmatic accreditation activities.

200 E Randolph Street 5100Chicago, IL 60601

www.cahiim.org

Siviq Scores

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

Liabilities / Assets

76th percentile

0.33x

Higher debt load relative to assets than 76% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

82nd percentile

0.56x

Higher debt load relative to revenue than 82% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

35th percentile

-1.5%

Higher net margin than 35% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

94th percentile

$280,567

Higher top officer pay than 94% of similar nonprofits.

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

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

45th percentile

1.9%

Faster asset growth than 45% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

53rd percentile

8.8%

Faster revenue growth than 53% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets76th percentile

Assets

Up

$3,413,361

Up $387,951 (+13%) from 2022

Liabilities

Up

$1,132,255

Up $155,698 (+16%) from 2022

Net Assets

Up

$2,281,106

Up $232,253 (+11%) from 2022

Operations
Liabilities / Revenue82nd percentileNet Margin35th percentile

Revenue

Up

$2,019,980

Up $197,360 (+11%) from 2022

Expenses

Up

$2,049,795

Up $237,986 (+13%) from 2022

Net Income

Down

-$29,815

Down $40,626 (-376%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth45th percentile

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2011: $356,724Liabilities 2011: $238,373Net Assets 2011: $118,3512011Assets 2012: $622,151Liabilities 2012: $329,128Net Assets 2012: $293,0232012Assets 2013: $903,076Liabilities 2013: $357,057Net Assets 2013: $546,0192013Assets 2014: $1,452,739Liabilities 2014: $680,763Net Assets 2014: $771,9762014Assets 2017: $2,619,018Liabilities 2017: $858,201Net Assets 2017: $1,760,8172017Assets 2018: $2,651,355Liabilities 2018: $921,468Net Assets 2018: $1,729,8872018Assets 2021: $3,306,292Liabilities 2021: $1,099,156Net Assets 2021: $2,207,1362021Assets 2022: $3,025,410Liabilities 2022: $976,557Net Assets 2022: $2,048,8532022Assets 2024: $3,413,361Liabilities 2024: $1,132,255Net Assets 2024: $2,281,1062024

Highlighted filing

2024

Assets$3,413,361
Liabilities$1,132,255
Net Assets$2,281,106
Open 2024 Filing

Operations Trend

Revenue Growth53rd percentile

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2011: $790,1742011Expenses 2012: $782,5962012Revenue 2013: $1,099,291Expenses 2013: $846,295Net Income 2013: $252,9962013Revenue 2014: $1,232,227Expenses 2014: $1,006,270Net Income 2014: $225,9572014Revenue 2017: $1,485,553Expenses 2017: $1,427,511Net Income 2017: $58,0422017Revenue 2018: $1,644,288Expenses 2018: $1,675,218Net Income 2018: -$30,9302018Revenue 2021: $2,227,935Expenses 2021: $1,674,994Net Income 2021: $552,9412021Revenue 2022: $1,822,620Expenses 2022: $1,811,809Net Income 2022: $10,8112022Revenue 2024: $2,019,980Expenses 2024: $2,049,795Net Income 2024: -$29,8152024

Highlighted filing

2024

Revenue$2,019,980
Expenses$2,049,795
Net Income-$29,815
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
$3,413,361
Liabilities
$1,132,255
Net assets
$2,281,106
Revenue
$2,019,980
Expenses
$2,049,795
Net income
-$29,815
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.41$1.13$2.28$2.02$2.05$0.03
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.03$0.98$2.05$1.82$1.81$0.01
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.31$1.10$2.21$2.23$1.67$0.55
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.65$0.92$1.73$1.64$1.68$0.03
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.62$0.86$1.76$1.49$1.43$0.06
2014Detailed filing. Detailed filing data is available for this year.$1.45$0.68$0.77$1.23$1.01$0.23
2013Detailed filing. Detailed filing data is available for this year.$0.90$0.36$0.55$1.10$0.85$0.25
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.62$0.33$0.29$0.78
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.36$0.24$0.12$0.79
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 29, 2025
Return Version
2024v5.2
Gross Receipts
$2,085,130
Mission and Program Overview

Mission

Cahiim's mission is to provide innovative leadership that drives enhanced workforce competence by ensuring educational excellence. Cahiim serves the public interest in advancing the value of health informatics and health information management through quality education by: establishing and enforcing accreditation standards; recognizing programs that meet the standards; assessing student achievement; respecting educational innovation and diversity; recognizing academic institutions' autonomy; emphasizing the principle of volunteerism and peer-review; embracing a culture of continuous quality improvement.

Cahiim accredits college level programs in health informatics and health information management.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$2,964,030$3,076,152▲ $112,122
Cash and Non-Interest-Bearing Accounts$252,015$199,274▼ $52,741
Intangible Assets$17,738$62,957▲ $45,219
Prepaid Expenses and Deferred Charges$59,604$58,911▼ $693
Land, Buildings, and Equipment, Net$9,517$14,157▲ $4,640
Accounts Receivable$46,317$1,750▼ $44,567
Total Assets$3,349,381$3,413,361▲ $63,980
Other Assets Total$160$160→ $0
Liabilities
Deferred Revenue$1,047,299$1,041,749▼ $5,550
Accounts Payable and Accrued Expenses$81,463$90,506▲ $9,043
Total Liabilities$1,128,762$1,132,255▲ $3,493
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,220,619$2,281,106▲ $60,487
Total Net Assets Fund Balance$2,220,619$2,281,106▲ $60,487
Total Liabilities and Net Assets / Fund Balance$3,349,381$3,413,361▲ $63,980

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$14,157$64,433$78,590
Compensation and Service Providers
Top Officer Pay94th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Angela KennedyChief Executive OfficerFT$256,786$23,781$280,567
Jayne KosikSenior Director of BusinesFT$114,404$23,378$137,782
George PayanAccreditation Operations MFT$116,825$18,018$134,843
Linde TeschSenior Education OfficerFT$116,223$18,158$134,381

Board Members and Trustees

NameTitle
Philip KrothChair
Kim TheodusChair Elect
Cassi BirnbaumPast Chair
Alfred HamiltonDirector
Christina EldredgeDirector
Jane CarringtonDirector
Jason ThomasDirector
Kay WolfDirector
Susan WhiteDirector
Suzanne BorenDirector
Will LimpDirector
Anita HazelwoodSecretary
Susan CareyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$211,000
Program Service Revenue
$1,694,178
Investment Income
$108,835
Other Revenue
$5,967
Change in Net Assets
$-29,815

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,021,882
Revenue Not Reported on Financial Statements
$-1,902
Revenue Not Reported on Form 990
$142,097
Other Revenue Adjustments
$-1,902
Total Revenue per Audited Statements
$2,163,979
Total Revenue per Form 990
$2,019,980
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,293,587
Other Expenses$756,208
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$639,061$48,101-$687,162
Current Officers, Directors, Trustees, and Key Employees$353,586$26,614-$380,200
Travel$214,762$8,098-$222,860
Fees for Services Other$105,380$29,672-$135,052
Information Technology$127,873$6,552-$134,425
Other Employee Benefits$90,499$6,812-$97,311
Fees for Services Legal-$93,466-$93,466
Payroll Taxes$72,696$5,472-$78,168
Pension Plan Contributions$47,194$3,552-$50,746
Depreciation Depletion$29,315$3,256-$32,571
Conferences and Meetings$29,547--$29,547
Insurance$10,366$15,548-$25,914
Fees for Services Accounting-$21,680-$21,680
All Other Expenses-$11,350-$11,350
Fees for Service Investment Mgmnt Fees-$9,750-$9,750
Other Expenses$9,700--$9,700
Advertising$3,730--$3,730
Office Expenses$1,621$2,008-$3,629
Occupancy$2,022--$2,022
Total Functional Expenses$1,757,864$291,931$0$2,049,795

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,103,492
Expenses per Audited Statements$2,049,795
Total Expenses per Form 990$2,049,795
Expenses Not Reported on Form 990$53,697
Expenses Not Reported on Financial Statements$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
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 A, Line 1A

“When the board is not in session, the executive committee shall possess and exercise all powers of the board in the management of the business and affairs of cahiim that lawfully may be exercised by the executive committee, except as specified in section 10.01 of the bylaws and subject to the direction and control of the full board.”

Form 990, Part VI, Section A, Line 6

“The bylaws were amended in december 2024 to remove all articles related to members and member meetings.”

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

“The bylaws were amended in december 2024 to remove all articles related to members and member meetings.”

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

“Management and the finance committee, reviews the form 990. A full copy of the form 990 is then provided to the board of directors for review prior to filing the return.”

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

“Annually all board members and key staff must disclose any interests that could give rise to conflicts. The goverance committee reviews these conflicts of interest statements. In addition, at the start of each meeting, board members are asked to disclose any conflicts and dualities that would jeopardize their independence. If board members disclose conflicts of interest, they recuse themselves from that part of the meeting and return when the discussion is over.”

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

“Members of the executive committee, including the chair, past chair, and chair-elect, evaluate the ceo annually. The finance committee provides documentation to these members to make a compensation decision based on a review of comparability data. This documentation includes compensation studies and form 990's of comparable organizations. After review, a compensation decision is made and documented. This documentation includes the process followed to reach the decision, a description of the compensation, and the comparability data used in the decision.”

Form 990, Part VI, Section C, Line 19

“Governing documents, conflicts of interest policy, and audited financial statements are available to the public upon written request.”

Filing and Contact Details

Filer

Filer Name
Commission on Accreditation for Health
EIN
27-4536530
Phone
3122353255
Address
200 E RANDOLPH STREET 5100, CHICAGO, IL 60601

Signing Officer

Name
Kim Theodos
Title
Chair
Phone
3122353255
Signed
2025-10-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kim Theodos
Formed
2011
Legal Domicile
Il
Voting Board Members
13
Independent Board Members
13
Employees
10
Volunteers
90

Preparer

Firm
Sassetti LLC
Address
2107 SWIFT DRIVE SUITE 210, OAK BROOK, IL 60523
Preparer
Timothy G Griffith
Phone
7083861433
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C

“There were no changes to the audit selection process from the prior year.”

Financial Statement Notes

PART X, LINE 2:

“The commission is exempt from federal income taxes under the provision of section 501(c)(3) of the internal revenue code; thus, no provision for income tax has been provided for in the financial statements.”

PART XI, LINE 4B - OTHER ADJUSTMENTS:

“Loss on disposal of asset -1,902.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“Loss on disposal of asset 1,902.”

Raw XML AppendixShowing 400 of 598 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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