Civic Intelligence

Accrediting Council on Education In

EIN 35-0960658 • 501(c)3 • Meridian, ID

Profile

The Accrediting Council on Education in Journalism and Mass Communications is dedicated to excellence and high standards in professional education in journalism and mass communications.

3327 N Eagle Road Ste 110-53Meridian, ID 83646

www2.ku.edu/~acejmc

Siviq Scores

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

Liabilities / Assets

67th percentile

0.01x

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

501(c)3 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

68th percentile

0.01x

Higher debt load relative to revenue than 68% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Net Margin

30th percentile

-11%

Higher net margin than 30% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

99th percentile

$135,000

Higher top officer pay than 99% of similar nonprofits.

Top officer pay equals 33.2% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2025

Asset Growth

37th percentile

-13%

Faster asset growth than 37% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

78th percentile

32%

Faster revenue growth than 78% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets67th percentile

Assets

Down

$281,941

Down $42,664 (-13%) from 2024

Liabilities

Up

$2,802

Up $2,802 from 2024

Net Assets

Down

$279,139

Down $45,466 (-14%) from 2024

Operations
Liabilities / Revenue68th percentileNet Margin30th percentile

Revenue

Up

$407,103

Up $99,277 (+32%) from 2024

Expenses

Up

$451,376

Up $82,651 (+22%) from 2024

Net Income

Up

-$44,273

Up $16,626 (+27%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth37th percentile

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

$600K$400K$200K$0Assets 2012: $526,042Liabilities 2012: $0Net Assets 2012: $526,0422012Assets 2013: $524,098Liabilities 2013: $0Net Assets 2013: $524,0982013Assets 2014: $514,551Liabilities 2014: $0Net Assets 2014: $514,5512014Assets 2015: $531,320Liabilities 2015: $0Net Assets 2015: $531,3202015Assets 2016: $521,584Liabilities 2016: $0Net Assets 2016: $521,5842016Assets 2017: $473,804Liabilities 2017: $0Net Assets 2017: $473,8042017Assets 2018: $445,473Liabilities 2018: $0Net Assets 2018: $445,4732018Assets 2019: $455,151Liabilities 2019: $0Net Assets 2019: $455,1512019Assets 2020: $496,682Liabilities 2020: $0Net Assets 2020: $496,6822020Assets 2021: $540,780Liabilities 2021: $0Net Assets 2021: $540,7802021Assets 2022: $552,202Liabilities 2022: $0Net Assets 2022: $552,2022022Assets 2023: $385,359Liabilities 2023: $0Net Assets 2023: $385,3592023Assets 2024: $324,605Liabilities 2024: $0Net Assets 2024: $324,6052024Assets 2025: $281,941Liabilities 2025: $2,802Net Assets 2025: $279,1392025

Highlighted filing

2025

Assets$281,941
Liabilities$2,802
Net Assets$279,139
Open 2025 Filing

Operations Trend

Revenue Growth78th percentile

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

$600K$400K$200K$0-$200KExpenses 2012: $264,8812012Expenses 2013: $316,4272013Revenue 2014: $326,973Expenses 2014: $336,520Net Income 2014: -$9,5472014Revenue 2015: $368,189Expenses 2015: $351,420Net Income 2015: $16,7692015Revenue 2016: $380,601Expenses 2016: $390,337Net Income 2016: -$9,7362016Revenue 2017: $325,191Expenses 2017: $372,971Net Income 2017: -$47,7802017Revenue 2018: $310,940Expenses 2018: $339,271Net Income 2018: -$28,3312018Revenue 2019: $313,031Expenses 2019: $303,353Net Income 2019: $9,6782019Revenue 2020: $302,640Expenses 2020: $261,109Net Income 2020: $41,5312020Revenue 2021: $294,058Expenses 2021: $249,960Net Income 2021: $44,0982021Revenue 2022: $303,000Expenses 2022: $291,578Net Income 2022: $11,4222022Revenue 2023: $307,475Expenses 2023: $408,029Net Income 2023: -$100,5542023Revenue 2024: $307,826Expenses 2024: $368,725Net Income 2024: -$60,8992024Revenue 2025: $407,103Expenses 2025: $451,376Net Income 2025: -$44,2732025

Highlighted filing

2025

Revenue$407,103
Expenses$451,376
Net Income-$44,273
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$281,941
Liabilities
$2,802
Net assets
$279,139
Revenue
$407,103
Expenses
$451,376
Net income
-$44,273
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.82$0.03$2.79$4.07$4.51$0.44
2024Detailed filing. Detailed filing data is available for this year.$3.25$0.00$3.25$3.08$3.69$0.61
2023Detailed filing. Detailed filing data is available for this year.$3.85$0.00$3.85$3.07$4.08$1.01
2022Detailed filing. Detailed filing data is available for this year.$5.52$0.00$5.52$3.03$2.92$0.11
2021Detailed filing. Detailed filing data is available for this year.$5.41$0.00$5.41$2.94$2.50$0.44
2020Detailed filing. Detailed filing data is available for this year.$4.97$0.00$4.97$3.03$2.61$0.42
2019Detailed filing. Detailed filing data is available for this year.$4.55$0.00$4.55$3.13$3.03$0.10
2018Detailed filing. Detailed filing data is available for this year.$4.45$0.00$4.45$3.11$3.39$0.28
2017Detailed filing. Detailed filing data is available for this year.$4.74$0.00$4.74$3.25$3.73$0.48
2016Detailed filing. Detailed filing data is available for this year.$5.22$0.00$5.22$3.81$3.90$0.10
2015Detailed filing. Detailed filing data is available for this year.$5.31$0.00$5.31$3.68$3.51$0.17
2014Detailed filing. Detailed filing data is available for this year.$5.15$0.00$5.15$3.27$3.37$0.10
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.24$0.00$5.24$3.16
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.26$0.00$5.26$2.65
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Sep 1, 2024 to Aug 31, 2025
Signed
Mar 16, 2026
Return Version
2024v5.5
Gross Receipts
$407,103
Mission and Program Overview

Mission

The Accrediting Council on Education in Journalism and Mass Communication is dedicated to excellence and high standards in professional education in journalism and mass communication.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$51,911$156,439▲ $104,528
Cash and Non-Interest-Bearing Accounts$272,694$125,502▼ $147,192
Total Assets$324,605$281,941▼ $42,664
Liabilities
Other Liabilities$0$2,802▲ $2,802
Total Liabilities$0$2,802▲ $2,802
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$294,383$279,139▼ $15,244
Net Assets With Donor Restrictions$30,222$0▼ $30,222
Total Net Assets Fund Balance$324,605$279,139▼ $45,466
Total Liabilities and Net Assets / Fund Balance$324,605$281,941▼ $42,664
Compensation and Service Providers
Top Officer Pay99th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Patricia ThompsonExecutive Director, Ended 5/31/2025FT$135,000$135,000

Board Members and Trustees

NameTitle
Del GallowayPresident
Greg PittsVice President
Susan WaltonExecutive Director
Andrea MillerCouncil Member
Bill ImadaCouncil Member
Chris McColloughCouncil Member
Dan ShelleyCouncil Member
David KurpiusCouncil Member
Denise HillCouncil Member
Dorothy BlandCouncil Member
Felicia McGheeCouncil Member
Heidi de LaubenfelsCouncil Member
Herb LoweCouncil Member
Jason ShepardCouncil Member
Jenny BuschhornCouncil Member
Jessica PucciCouncil Member
Mark LodatoCouncil Member
Michael CherensonCouncil Member
Michel HaighCouncil Member
Richard WoodsCouncil Member
Rosanna FiskeCouncil Member
Sonny AlbaradoCouncil Member
Steve GeimannCouncil Member
Suzanne HorsleyCouncil Member
Revenue and Support

Revenue Composition

Contributions and Grants
$32,000
Program Service Revenue
$363,944
Investment Income
$4,528
Other Revenue
$6,631
All Other Contributions
$32,000
Change in Net Assets
$-44,273

Audited Revenue Reconciliation

Revenue per Audited Statements
$407,103
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$16,500
Total Revenue per Audited Statements
$423,603
Total Revenue per Form 990
$407,103
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$227,709
Other Expenses$223,667
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$139,155$20,512-$159,667
Travel$120,939$76-$121,015
Other Salaries and Wages$13,018$39,055-$52,073
Fees for Services Legal$1,794$33,978-$35,772
Fees for Services Accounting$949$17,976-$18,925
Fees for Services Other$923$17,475-$18,398
Payroll Taxes$11,977$3,992-$15,969
Occupancy-$9,318-$9,318
Insurance-$8,933-$8,933
Information Technology$292$5,522-$5,814
Office Expenses$360$4,283-$4,643
Advertising-$584-$584
Other Expenses-$265-$265
Total Functional Expenses$289,407$161,969$0$451,376

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$480,821
Expenses per Audited Statements$451,376
Total Expenses per Form 990$451,376
Expenses Not Reported on Form 990$29,445
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Liabilities$2,802
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
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, line 6

“ACEJMCS member organization represent educators and professional practicitioners.”

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

“The Accrediting Council is composed of representatives of professional and educational organizations and three public members. ACEJMCS bylaws stipulated that industry member associations may appoint at least one representative to the accrediting council. The educator association appoints one to six representatives.”

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

“All decisions are voted through the members before being finalized.”

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

“The Form 990 is presented to the council for review before filing.”

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

“The council reviews and approves the executive director's compensation as part of the process. The council considers the compensation of a similar position at comparable organizations.”

Form 990, Part VI, Section C, line 19

“The governing documents and conflict of interest policy are available on the organization's website. The financial statements are available upon request.”

Filing and Contact Details

Filer

Filer Name
Accrediting Council on Education in
EIN
35-0960658
Phone
2087603811
Address
3327 N Eagle Road STE 110-53, Meridian, ID 83646

Signing Officer

Name
Susan Walton
Title
Executive Director
Phone
2087603811
Signed
2026-03-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Susan Walton
Formed
1945
Legal Domicile
Id
Voting Board Members
23
Independent Board Members
23
Employees
2
Volunteers
23

Preparer

Firm
Blacksmith CPA
Address
2629 S BLUEGRASS DR, NAMPA, ID 83686-1380
Preparer
Bryce Morrison
Phone
5128256667
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C

“The organization did not engage in an audit in the previous year. For the 2025 fiscal year, the committee that oversees the audit consists of the council president, executive director, and executive assistant.”

Financial Statement Notes

Part X, Line 2:

“The accounting standard on accounting for uncertainty in income taxes addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under that guidance, the Council may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities based on technical merits of the position. The tax benefits recognized in the financial statements from such a position are measured based on the largest benefit that has a greater than 50 percent likelihood of being realized upon ultimate settlement. There were no unrecognized tax benefits identified or recorded as liabilities for fiscal year 2025. The Council files income tax returns in the U.S. federal jurisdiction. The Council's income tax returns are generally no longer subject to examinations by taxing authorities for years before 2023. The Council's tax returns are not currently under examination.”

Part XII, Line 2D - Other Adjustments:

“Accrued Legal Expenses 12,210. Accrued Travel Expenses 735.”

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IRS990/Form990PartVIISectionAGrp/PersonNm1Greg Pitts
IRS990/Form990PartVIISectionAGrp/PersonNm2Sonny Albarado
IRS990/Form990PartVIISectionAGrp/PersonNm3Dorothy Bland
IRS990/Form990PartVIISectionAGrp/PersonNm4Jenny Buschhorn
IRS990/Form990PartVIISectionAGrp/PersonNm5Michael Cherenson
IRS990/Form990PartVIISectionAGrp/PersonNm6Heidi de Laubenfels
IRS990/Form990PartVIISectionAGrp/PersonNm7Rosanna Fiske
IRS990/Form990PartVIISectionAGrp/PersonNm8Steve Geimann
IRS990/Form990PartVIISectionAGrp/PersonNm9Michel Haigh
IRS990/Form990PartVIISectionAGrp/PersonNm10Denise Hill
IRS990/Form990PartVIISectionAGrp/PersonNm11Suzanne Horsley
IRS990/Form990PartVIISectionAGrp/PersonNm12Bill Imada
IRS990/Form990PartVIISectionAGrp/PersonNm13David Kurpius
IRS990/Form990PartVIISectionAGrp/PersonNm14Mark Lodato
IRS990/Form990PartVIISectionAGrp/PersonNm15Herb Lowe
IRS990/Form990PartVIISectionAGrp/PersonNm16Chris McCollough
IRS990/Form990PartVIISectionAGrp/PersonNm17Felicia McGhee
IRS990/Form990PartVIISectionAGrp/PersonNm18Andrea Miller
IRS990/Form990PartVIISectionAGrp/PersonNm19Jessica Pucci
IRS990/Form990PartVIISectionAGrp/PersonNm20Dan Shelley
IRS990/Form990PartVIISectionAGrp/PersonNm21Jason Shepard
IRS990/Form990PartVIISectionAGrp/PersonNm22Richard Woods
IRS990/Form990PartVIISectionAGrp/PersonNm23Susan Walton
IRS990/Form990PartVIISectionAGrp/PersonNm24Patricia Thompson
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IRS990/Form990PartVIISectionAGrp/TitleTxt4Council Member
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IRS990/Form990PartVIISectionAGrp/TitleTxt6Council Member
IRS990/Form990PartVIISectionAGrp/TitleTxt7Council Member
IRS990/Form990PartVIISectionAGrp/TitleTxt8Council Member
IRS990/Form990PartVIISectionAGrp/TitleTxt9Council Member
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IRS990/Form990PartVIISectionAGrp/TitleTxt12Council Member
IRS990/Form990PartVIISectionAGrp/TitleTxt13Council Member
IRS990/Form990PartVIISectionAGrp/TitleTxt14Council Member
IRS990/Form990PartVIISectionAGrp/TitleTxt15Council Member
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IRS990/Form990PartVIISectionAGrp/TitleTxt24Executive Director, Ended 5/31/2025
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