Civic Intelligence

Accrediting Bureau of Health Education

EIN 35-1832786 • 501(c)3 • North Bethesda, MD

Profile

To enhance the quality of education and training and promote institutional and programmatic accountability through systematic and consistent program evaluation.

6116 Executive Blvd 730North Bethesda, MD 20852

www.abhes.org

Siviq Scores

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

Liabilities / Assets

38th percentile

0.09x

Higher debt load relative to assets than 38% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

58th percentile

0.30x

Higher debt load relative to revenue than 58% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

67th percentile

14%

Higher net margin than 67% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

84th percentile

$371,609

Higher top officer pay than 84% of similar nonprofits.

Top officer pay equals 5.9% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Asset Growth

81st percentile

18%

Faster asset growth than 81% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

30th percentile

-1.5%

Faster revenue growth than 30% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Assets

Up

$22,101,138

Up $3,439,836 (+18%) from 2023

Liabilities

Up

$1,896,667

Up $70,779 (+3.9%) from 2023

Net Assets

Up

$20,204,471

Up $3,369,057 (+20%) from 2023

Revenue

Down

$6,297,295

Down $96,812 (-1.5%) from 2023

Expenses

Up

$5,431,032

Up $459,892 (+9.3%) from 2023

Net Income

Down

$866,263

Down $556,704 (-39%) from 2023

Trend Graphs

Balance Sheet Trend

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

$30M$20M$10M$0Assets 2013: $6,183,373Liabilities 2013: $109,263Net Assets 2013: $6,074,1102013Assets 2014: $7,054,705Liabilities 2014: $413,027Net Assets 2014: $6,641,6782014Assets 2015: $7,498,916Liabilities 2015: $521,976Net Assets 2015: $6,976,9402015Assets 2018: $10,869,192Liabilities 2018: $717,232Net Assets 2018: $10,151,9602018Assets 2021: $16,995,154Liabilities 2021: $697,865Net Assets 2021: $16,297,2892021Assets 2022: $16,284,864Liabilities 2022: $2,091,266Net Assets 2022: $14,193,5982022Assets 2023: $18,661,302Liabilities 2023: $1,825,888Net Assets 2023: $16,835,4142023Assets 2024: $22,101,138Liabilities 2024: $1,896,667Net Assets 2024: $20,204,4712024

Highlighted filing

2024

Assets$22,101,138
Liabilities$1,896,667
Net Assets$20,204,471

Operations Trend

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

$8.0M$6.0M$4.0M$2.0M$0Expenses 2013: $3,978,1962013Revenue 2014: $4,715,632Expenses 2014: $4,148,064Net Income 2014: $567,5682014Revenue 2015: $4,847,679Expenses 2015: $4,083,131Net Income 2015: $764,5482015Revenue 2018: $5,721,445Expenses 2018: $5,332,990Net Income 2018: $388,4552018Revenue 2021: $5,031,876Expenses 2021: $3,944,338Net Income 2021: $1,087,5382021Revenue 2022: $5,058,888Expenses 2022: $4,783,925Net Income 2022: $274,9632022Revenue 2023: $6,394,107Expenses 2023: $4,971,140Net Income 2023: $1,422,9672023Revenue 2024: $6,297,295Expenses 2024: $5,431,032Net Income 2024: $866,2632024

Highlighted filing

2024

Revenue$6,297,295
Expenses$5,431,032
Net Income$866,263

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2023 to Sep 30, 2024
Signed
Jul 24, 2025
Return Version
2023v6.0
Gross Receipts
$7,407,216
Mission and Program Overview

Mission

To enhance the quality of education and training and promote institutional and programmatic accountability through systematic and consistent program evaluation.

SEE PART III LINE 1.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$15,885,490$19,393,719▲ $3,508,229
Land, Buildings, and Equipment, Net$339,450$475,256▲ $135,806
Accounts Receivable$575,580$433,044▼ $142,536
Cash and Non-Interest-Bearing Accounts$460,478$386,824▼ $73,654
Savings and Temporary Cash Investments$559,855$254,244▼ $305,611
Prepaid Expenses and Deferred Charges$105,561$123,923▲ $18,362
Total Assets$18,661,302$22,101,138▲ $3,439,836
Other Assets Total$734,888$1,034,128▲ $299,240
Liabilities
Other Liabilities$808,565$707,622▼ $100,943
Deferred Revenue$545,670$600,770▲ $55,100
Accounts Payable and Accrued Expenses$471,653$588,275▲ $116,622
Total Liabilities$1,825,888$1,896,667▲ $70,779
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$16,821,586$20,194,828▲ $3,373,242
Net Assets With Donor Restrictions$13,828$9,643▼ $4,185
Total Net Assets Fund Balance$16,835,414$20,204,471▲ $3,369,057
Total Liabilities and Net Assets / Fund Balance$18,661,302$22,101,138▲ $3,439,836

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$456,160$379,752$835,912
Leasehold Improvements$19,096$9,016$28,112
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
India TipsExecutive DirectorFT$295,417$76,192$371,609
Amy RoweAssoc. E.d. of Membership ServicesFT$167,166$60,512$227,678
Crystal CalarusseAssoc. E.d. of Prog. Devel. & Innov.FT$156,638$27,156$183,794
Kelly CostelloAssociate Director of AccreditationFT$104,842$20,939$125,781
Holly DoeringSenior Project ManagerFT$103,087$18,662$121,749
Amy GrayCommissioner-$4,450-$4,450
Chonnea HarrisCommissioner-$4,050-$4,050
Mark AndrewsCommissioner-$3,700-$3,700
Karen W KershensteinCommissioner-$3,000-$3,000
Lakeisa CumberbatchCommissioner-$2,300-$2,300
Rafael Ramirez-riveraCommissioner-$2,200-$2,200
Buddy HoskinsonSecretary-$1,763-$1,763
Robin NelhuebelCommissioner-$1,200-$1,200
Jeffrey BiltzCommissioner-$1,100-$1,100
Kathaleen L ColeCommissioner-$965-$965
Jeanette JonesCommissioner-$600-$600

Board Members and Trustees

NameTitle
Matthew CalhounChair
Thomas J KennyPast Chair
Timothy LeeVice Chair
Guy EulianoCommissioner
Keith CastilloCommissioner
Steve PetersonCommissioner
Stephen SchwartzTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Mgm Resorts InternationalConference101 MGM NATIONAL AVENUE, Oxon Hill, MD 20745$285,938
Elise Scanlon Law GroupLegal1101 17TH STREET NW, Washington, DC 20036$115,055
Revenue and Support

Revenue Composition

Contributions and Grants
$815
Program Service Revenue
$5,486,408
Investment Income
$810,072
Other Revenue
$0
All Other Contributions
$815
Change in Net Assets
$866,263

Audited Revenue Reconciliation

Revenue per Audited Statements
$6,262,047
Revenue Not Reported on Financial Statements
$35,248
Revenue Not Reported on Form 990
$2,502,794
Total Revenue per Audited Statements
$8,764,841
Total Revenue per Form 990
$6,297,295
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,738,806
Other Expenses$2,687,226
Grants and Similar Amounts Paid$5,000
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,358,950$457,553-$1,816,503
Current Officers, Directors, Trustees, and Key Employees$204,599$238,762-$443,361
Conferences and Meetings$335,590$148-$335,738
Travel$309,469$6,666-$316,135
Other Employee Benefits$150,153$67,609-$217,762
Fees for Services Other$74,355$103,611-$177,966
Fees for Services Legal$133,685$41,859-$175,544
Payroll Taxes$113,115$51,027-$164,142
Information Technology$98,242$30,575-$128,817
Occupancy$96,560$30,772-$127,332
Depreciation Depletion$93,867$21,801-$115,668
Pension Plan Contributions$66,863$30,175-$97,038
Insurance$44,609$15,525-$60,134
Office Expenses$33,288$10,296-$43,584
All Other Expenses$26,712$9,981-$36,693
Fees for Service Investment Mgmnt Fees-$35,248-$35,248
Fees for Services Accounting-$25,670-$25,670
Other Expenses$15,436$5,372-$20,808
Grants to Domestic Individuals$5,000--$5,000
Total Functional Expenses$4,241,332$1,189,700$0$5,431,032

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$5,431,032
Expenses per Audited Statements$5,395,784
Total Expenses per Audited Statements$5,395,784
Expenses Not Reported on Financial Statements$35,248
Expenses Not Reported on Form 990$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
Operating Lease Liability$707,622
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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
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 6

Every institution or program currently accredited by abhes and in compliance with other conditions is a member. Membership is conditioned upon maintenance of accreditation and compliance with the abhes bylaws and with the requirements stated in the abhes accreditation manual.

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

All currently accredited institutions and programs are eligible to nominate and elect board members.

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

The form 990 was prepared by outside accountants. The form 990 was then reviewed by the chairman of the executive committee and the board of trustees along with the treasurer. Once it was approved, it was made available to all board members.

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

Each employee or volunteer for abhes is required to read and sign a disclosure and recusal form concerning actions involving potential conflicts of interest for any abhes related activities. To ensure objectivity, impartiality, and integrity in the accreditation process, commissioners, committee members, and appeal panelist will not be involved in considerations or evaluations of institutions or programs that constitute a conflict of interest. Abhes takes a very conservative approach in dealing with questions of potential conflicts of interest and seeks to avoid not only actual conflicts but also the appearance of conflict. Consequently, if a reasonable person might be concerned that an individuals prior knowledge or involvement with an institution or program could affect that persons objectivity the individual will be recused. Each commissioner is required to read, sign, and abide by the document entitled disclosure and recusal concerning actions involving potential conflicts of interest. Each comissioner discloses to the commission chair or executive director actual or potential conflicts of interest. A determination is made regarding whether the commissioner should be recused from review of the institution's or programs file, involvement in the discussion of a contemplated action, and/or actual vote on the action.

Form 990, Part VI, Section B, Line 15

The work and compensation of the executive director is annually reviewed and approved by the chair of the board and/or executive committee of the commission. The work of the directors and their compensation are reviewed and approved by the executive director. Compensation adjustments are usually done at each fiscal year end after performance reviews. This process is documented in the organization's board minutes or performance reviews. The last review date was in september 2024.

Form 990, Part VI, Section C, Line 19

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

Filing and Contact Details

Filer

Filer Name
Accrediting Bureau of Health Education
EIN
35-1832786
Phone
3012917550
Address
6116 EXECUTIVE BLVD 730, NORTH BETHESDA, MD 20852

Signing Officer

Name
India Tips
Title
Executive Director
Phone
3012917550
Signed
2025-07-24
Discuss with paid preparer
Yes

Organization Details

Principal Officer
India Tips
Formed
1997
Legal Domicile
Va
Voting Board Members
18
Independent Board Members
18
Employees
24
Volunteers
7

Preparer

Firm
Gelman Rosenberg & Freedman
Address
4550 MONTGOMERY AVE SUITE 800N, BETHESDA, MD 20814-2930
Preparer
Elizabeth W Heller
Phone
3019519090
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