Civic Intelligence

Commission on Accreditation of Healthcare Management Education

990 • Fiscal year 2014 • EIN 36-2658309

Jul 01, 2013 to Jun 30, 2014 • Filed on Nov 11, 2014

1700 Rockville Pike No 40020852

(301) 998-6101

Siviq Scores

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

Liabilities / Assets

71st percentile

0.23x

Higher debt load relative to assets than 71% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Liabilities / Revenue

71st percentile

0.18x

Higher debt load relative to revenue than 71% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Net Margin

26th percentile

-5.8%

Higher net margin than 26% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Top Officer Pay

94th percentile

$153,816

Higher top officer pay than 94% of similar nonprofits.

Top officer pay equals 20.7% of source-year revenue.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Asset Growth

10th percentile

-18%

Faster asset growth than 10% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2014

Assets

Down

$567,450

Down $124,207 (-18%) from 2013

Net Assets

Down

$436,715

Down $42,935 (-9.0%) from 2013

Liabilities

Down

$130,735

Down $81,272 (-38%) from 2013

Revenue

$743,198

No earlier filing loaded for comparison.

Expenses

Down

$786,133

Down $225,719 (-22%) from 2013

Net Income

-$42,935

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2013: $691,657Liabilities 2013: $212,007Net Assets 2013: $479,6502013Assets 2014: $567,450Liabilities 2014: $130,735Net Assets 2014: $436,7152014Assets 2015: $515,782Liabilities 2015: $125,322Net Assets 2015: $390,4602015Assets 2016: $621,940Liabilities 2016: $248,682Net Assets 2016: $373,2582016Assets 2017: $745,822Liabilities 2017: $269,519Net Assets 2017: $476,3032017Assets 2018: $891,296Liabilities 2018: $372,342Net Assets 2018: $518,9542018Assets 2019: $1,132,185Liabilities 2019: $476,386Net Assets 2019: $655,7992019Assets 2020: $1,487,566Liabilities 2020: $562,635Net Assets 2020: $924,9312020Assets 2021: $1,807,512Liabilities 2021: $603,821Net Assets 2021: $1,203,6912021Assets 2022: $1,880,332Liabilities 2022: $685,395Net Assets 2022: $1,194,9372022Assets 2023: $2,114,248Liabilities 2023: $745,822Net Assets 2023: $1,368,4262023Assets 2024: $2,368,012Liabilities 2024: $844,160Net Assets 2024: $1,523,8522024Assets 2025: $2,560,361Liabilities 2025: $1,336,733Net Assets 2025: $1,223,6282025

Highlighted filing

2014

Assets$567,450
Liabilities$130,735
Net Assets$436,715

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2013: $1,011,8522013Revenue 2014: $743,198Expenses 2014: $786,133Net Income 2014: -$42,9352014Revenue 2015: $795,920Expenses 2015: $842,175Net Income 2015: -$46,2552015Revenue 2016: $893,555Expenses 2016: $910,757Net Income 2016: -$17,2022016Revenue 2017: $1,109,723Expenses 2017: $1,006,678Net Income 2017: $103,0452017Revenue 2018: $1,024,766Expenses 2018: $974,861Net Income 2018: $49,9052018Revenue 2019: $1,064,342Expenses 2019: $936,425Net Income 2019: $127,9172019Revenue 2020: $1,206,020Expenses 2020: $1,038,317Net Income 2020: $167,7032020Revenue 2021: $1,222,366Expenses 2021: $940,936Net Income 2021: $281,4302021Revenue 2022: $1,232,342Expenses 2022: $1,162,976Net Income 2022: $69,3662022Revenue 2023: $1,425,856Expenses 2023: $1,266,254Net Income 2023: $159,6022023Revenue 2024: $1,728,994Expenses 2024: $1,627,660Net Income 2024: $101,3342024Revenue 2025: $1,801,824Expenses 2025: $2,160,982Net Income 2025: -$359,1582025

Highlighted filing

2014

Revenue$743,198
Expenses$786,133
Net Income-$42,935
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Nov 11, 2014
Return Version
2013v3.0
Gross Receipts
$743,198
Mission and Program Overview

Mission

Cahme serves the public good through promoting, evaluating, and improving the quality of graduate healthcare management education in the united states and canada.

SEE PART III, LINE 1.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$563,689$443,725▼ $119,964
Cash and Non-Interest-Bearing Accounts$56,673$82,341▲ $25,668
Accounts Receivable$39,572$16,700▼ $22,872
Prepaid Expenses and Deferred Charges$17,346$12,259▼ $5,087
Land, Buildings, and Equipment, Net$4,197$2,245▼ $1,952
Total Assets$691,657$567,450▼ $124,207
Other Assets Total$10,180$10,180→ $0
Liabilities
Deferred Revenue$104,000$107,250▲ $3,250
Accounts Payable and Accrued Expenses$108,007$23,485▼ $84,522
Total Liabilities$212,007$130,735▼ $81,272
Net Assets / Fund Balance
Unrestricted Net Assets$476,418$436,715▼ $39,703
Temporarily Rstr Net Assets$3,232$0▼ $3,232
Total Net Assets Fund Balance$479,650$436,715▼ $42,935
Total Liabilities and Net Assets / Fund Balance$691,657$567,450▼ $124,207

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$2,245$58,256$60,501
Other Land Buildings$0$1,455$1,455
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Anthony Wisniewski FormerOfficer President & CEO (until 5/13)FT$91,203$62,613$153,816
Margaret SchultePresident & CEOFT$115,413-$115,413

Board Members and Trustees

NameTitle
Daniel GentryChair
Frank CoyneChair Elect
Carla SmithPast Chair
Ann HatcherDirector
Anthony StanowskiDirector
Chris Van GorderDirector
D Timothy CampbellDirector
Edward F PlochaDirector
Joseph FiferDirector
Kathleen GalloDirector
Kyle GrazierDirector
Louise Lemieux-charlesDirector
Steven G UllmannDirector
Sue TurneyDirector
William D PetasnickDirector
Andrew GarmonDirector Ex-officio
Daniel WestSecretary-treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$330,000
Program Service Revenue
$410,037
Investment Income
$1,103
Other Revenue
$2,058
All Other Contributions
$5,000
Change in Net Assets
$-42,935

Audited Revenue Reconciliation

Revenue per Audited Statements
$743,198
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$97,300
Total Revenue per Audited Statements
$840,498
Total Revenue per Form 990
$743,198
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$444,610
Salaries, Compensation, and Employee Benefits$341,523
Total Fundraising Expense$121,274
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$131,997$24,750$49,500$206,247
Other Salaries and Wages$67,337$12,297$24,593$104,227
Conferences and Meetings$72,883$9,668-$82,551
Fees for Services Accounting$11,580$39,890$1,654$53,124
Occupancy$33,408$6,264$12,528$52,200
Fees for Services Other$24,968$4,618$9,236$38,822
Office Expenses$15,759$3,710$5,301$24,770
All Other Expenses$18,012$484$970$19,466
Payroll Taxes$11,250$2,100$4,200$17,550
Travel$10,469$1,264$2,360$14,093
Insurance$8,325$1,561$3,122$13,008
Other Expenses$7,291$1,368$2,734$11,393
Other Employee Benefits$6,228$1,141$2,283$9,652
Pension Plan Contributions$2,466$461$920$3,847
Fees for Services Legal$2,256$423$846$3,525
Information Technology$1,489$279$558$2,326
Depreciation Depletion$1,249$234$469$1,952
Total Functional Expenses$541,847$123,012$121,274$786,133

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$883,433
Expenses per Audited Statements$786,133
Total Expenses per Form 990$786,133
Expenses Not Reported on Form 990$97,300
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
Backup withholding compliance
Yes
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 6

The organization has one class of corporate members.

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

The members of commission of accreditation of healthcare management education (cahme) elect the board of directors. Cahme has a total of 13 members.

Form 990, Part VI, Section B, Line 11

The form 990 was prepared by the outside accountants. A copy of the form 990 was submitted to each member of the board prior to filing. If the timing is such that the filing will come after the scheduled board meeting, the opportunity for questions are given at the meeting. If the timing is such that the filing will come prior to the scheduled board meeting an invitation to send questions to the staff regarding the 990 is given with the distribution of the draft.

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

Any member of the board, officer, director or key member of staff of cahme is required to disclose to the board of directors, either through an annual process or whenever the individual becomes aware of, any direct or indirect relationship with any individual or organization that cahme has a business relationship with. The concerned individual refrains from participating in discussions or voting on matters related to that organization or individual. If a conflict of interest arises, an appropriate disinterested person or committee will investigate alternatives to the business transactions, and after due diligence, if no alternative solutions are found, the board of directors determines by a majority vote of the disinterested directors whether the transaction is in cahme's best interest and is fair and reasonable to cahme. This process is documented in the executive committee minutes. If the board of directors has reasonable cause to believe that an officer or director has failed to disclose possible conflicts of interest, it initially gives the individual the opportunity to explain the failure to disclose such conflicts of interest. After which the board of directors can decide whether to further investigate the violations and proceed with appropriate disciplinary action.

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

The executive committee of the board peforms the duty of compensation committee for the ceo of the organization. The executive committee reviews the performance of the ceo annually. A salary survey and comparison of ceos' in other accreditation organizations is used as the guideline for the ceo's compensation. This was documented and was last performed in february 2014. A salary survey and comparison of staff compensation in other accreditation organizations is used as the guideline for cahme's staff compensation.

Form 990, Part VI, Section C, Line 19

Cahme's bylaws are available on the organization's website; the annual financial statements are included in the organization's newsletter once a year, which is distributed to all accredited programs, volunteers, corporate members and other persons who have expressed an interest in receiving cahme information. The newsletter is available through the website to all visiting the website. The conflict of interest policy and other governing documents are made available upon request.

Filing and Contact Details

Filer

EIN
36-2658309
Phone
3019986101

Signing Officer

Name
Margaret Schulte
Title
President & CEO
Phone
3019986101
Signed
2014-11-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Margaret Schulte
Formed
1968
Legal Domicile
Il
Voting Board Members
18
Independent Board Members
17
Employees
7
Volunteers
65

Preparer

Phone
3019519090
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 3

The organization completed the international healthcare management education initiative in 2012.

Financial Statement Notes

PART X, LINE 2:

For the years ended june 30, 2014 and 2013, cahme has documented its consideration of fasb asc 740-10, income taxes, that provides guidance for reporting uncertainty in income taxes and has determined that no material uncertain tax positions qualify for either recognition or disclosure in the financial statements. The federal form 990, return of organization exempt from income tax, is subject to examination by the internal revenue service, generally for three years after it is filed.

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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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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT & CEO
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IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt16DIRECTOR
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