Civic Intelligence

Commission on Accreditation of Healthcare Management Education

990 • Fiscal year 2016 • EIN 36-2658309

Jul 01, 2015 to Jun 30, 2016 • Filed on Nov 17, 2016

6110 Executive Blvd No 614Rockville, MD 20852

(301) 298-1820

Siviq Scores

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

Liabilities / Assets

80th percentile

0.40x

Higher debt load relative to assets than 80% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Liabilities / Revenue

78th percentile

0.28x

Higher debt load relative to revenue than 78% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Net Margin

35th percentile

-1.9%

Higher net margin than 35% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Top Officer Pay

95th percentile

$180,800

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 20.2% of source-year revenue.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Asset Growth

79th percentile

21%

Faster asset growth than 79% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Revenue Growth

66th percentile

12%

Faster revenue growth than 66% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Assets

Up

$621,940

Up $106,158 (+21%) from 2015

Net Assets

Down

$373,258

Down $17,202 (-4.4%) from 2015

Liabilities

Up

$248,682

Up $123,360 (+98%) from 2015

Revenue

Up

$893,555

Up $97,635 (+12%) from 2015

Expenses

Up

$910,757

Up $68,582 (+8.1%) from 2015

Net Income

Up

-$17,202

Up $29,053 (+63%) from 2015

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

2016

Assets$621,940
Liabilities$248,682
Net Assets$373,258

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

2016

Revenue$893,555
Expenses$910,757
Net Income-$17,202
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Nov 17, 2016
Return Version
2015v2.1
Gross Receipts
$893,947
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$409,624$475,449▲ $65,825
Cash and Non-Interest-Bearing Accounts$58,738$120,715▲ $61,977
Prepaid Expenses and Deferred Charges$19,662$15,445▼ $4,217
Accounts Receivable$16,304$6,061▼ $10,243
Land, Buildings, and Equipment, Net$1,274$1,431▲ $157
Total Assets$515,782$621,940▲ $106,158
Other Assets Total$10,180$2,839▼ $7,341
Liabilities
Deferred Revenue$89,700$173,168▲ $83,468
Accounts Payable and Accrued Expenses$35,622$69,767▲ $34,145
Other Liabilities$0$5,747▲ $5,747
Total Liabilities$125,322$248,682▲ $123,360
Net Assets / Fund Balance
Unrestricted Net Assets$362,342$298,258▼ $64,084
Temporarily Rstr Net Assets$28,118$75,000▲ $46,882
Total Net Assets Fund Balance$390,460$373,258▼ $17,202
Total Liabilities and Net Assets / Fund Balance$515,782$621,940▲ $106,158

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,431$4,540$5,971
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Margaret SchultePresident & CEOFT$173,800$7,000$180,800

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$412,500
Program Service Revenue
$477,203
Investment Income
$523
Other Revenue
$3,329
All Other Contributions
$125,000
Change in Net Assets
$-17,202

Audited Revenue Reconciliation

Revenue per Audited Statements
$893,555
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$133,042
Total Revenue per Audited Statements
$1,026,597
Total Revenue per Form 990
$893,555
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$484,192
Salaries, Compensation, and Employee Benefits$426,565
Total Fundraising Expense$141,203
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$127,277$21,170$45,868$194,315
Current Officers, Directors, Trustees, and Key Employees$122,368$20,257$43,891$186,516
Conferences and Meetings$70,837$14,503-$85,340
Fees for Services Accounting$11,163$44,933$2,233$58,329
Travel$29,683$604$2,197$32,484
All Other Expenses$24,688$2,159$4,678$31,525
Payroll Taxes$18,720$3,106$6,730$28,556
Occupancy$16,476$3,189$6,909$26,574
Office Expenses$12,181$1,740$3,253$17,174
Other Expenses$17,102$5,600$12,134$17,102
Fees for Services Other$12,820$1,101$2,520$16,441
Insurance$8,386$1,623$3,517$13,526
Other Employee Benefits$6,879$1,094$2,370$10,343
Pension Plan Contributions$4,612$703$1,520$6,835
Fees for Services Legal$4,005$775$1,679$6,459
Information Technology$3,709$718$1,556$5,983
Depreciation Depletion$353$68$148$569
Total Functional Expenses$646,211$123,343$141,203$910,757

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,043,799
Expenses per Audited Statements$910,757
Total Expenses per Form 990$910,757
Expenses Not Reported on Form 990$133,042
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
Deferred Rent$5,747
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 11 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 any potential violations and proceed with appropriate disciplinary action.

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

The executive committee of the board preforms 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 may, 2016. 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 communications 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. Communications are 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

Filer Name
Commission on Accreditation of
EIN
36-2658309
Phone
3012981820
Address
6110 EXECUTIVE BLVD NO 614, ROCKVILLE, MD 20852

Signing Officer

Name
Anthony C Stanowski
Title
President & CEO
Phone
3012981820
Signed
2016-11-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Anthony C Stanowski
Formed
1968
Legal Domicile
Il
Voting Board Members
19
Independent Board Members
18
Employees
5
Volunteers
65

Preparer

Firm
Gelman Rosenberg & Freedman
Address
4550 MONTGOMERY AVE SUITE 650N, BETHESDA, MD 20814-2930
Phone
3019519090
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

For the years ended june 30, 2016 and 2015, 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.

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Loss on disposal of equipment reported as expense on the financial statements and netted against revenue on form 990, part viii, line 7b

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Loss on disposal of equipment reported as expense on the financial statements and netted against revenue on form 990, part viii, line 7

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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT & CEO
IRS990/Form990PartVIISectionAGrp/TitleTxt1CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt2PAST CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt3CHAIR ELECT
IRS990/Form990PartVIISectionAGrp/TitleTxt4SECRETARY TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt17DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt18DIRECTOR
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IRS990/MissionDesc0TO SERVE THE PUBLIC INTEREST BY ADVANCING THE QUALITY OF HEALTHCARE MANAGEMENT EDUCATION BY:(1) SETTING MEASURABLE CRITERIA FOR EXCELLENT HEALTHCARE MANAGEMENT EDUCATION, (2)SUPPORTING, ASSISTING AND ADVISING PROGRAMS WHICH SEEK TO MEET OR EXCEED THE CRITERIA AND CONTINUOUSLY IMPROVE,(3)ACCREDITING GRADUATE PROGRAMS THAT MEET OR EXCEED THE CRITERIA, AND (4) MAKING THIS INFORMATION EASILY AVAILABLE TO INTERESTED CONSTITUENCIES.
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IRS990/ProgSrvcAccomActy2Grp/Desc0CAHME AWARDS PROGRAM:THE MISSION OF THE CAHME AWARDS PROGRAM IS TO RECOGNIZE EXCELLENCE IN GRADUATE HEALTHCARE MANAGEMENT EDUCATION WITHIN CAHME ACCREDITED PROGRAMS IN PARTNERSHIP WITH OTHER HEALTH-SECTOR ORGANIZATIONS. THE CAHME-CERNER AWARD FOR EXCELLENCE IN HEALTHCARE MANAGEMENT SYSTEMS IS THE FIRST NATIONAL AWARD PROGRAM TO RECOGNIZE EXCELLENCE IN EDUCATION IN THE USE OF INFORMATION TECHNOLOGY AND MANAGEMENT IN HEALTHCARE. THE AWARD PROGRAM ENHANCES CAHME'S POSITIVE INFLUENCE ON GRADUATE PROGRAMS IN HEALTHCARE MANAGEMENT EDUCATION BY FURTHER INCENTIVIZING THEM TO CONTINUOUS QUALITY IMPROVEMENT. AT THE END OF THE FY 2016, CAHME PRESENTED TWO AWARDS: THE CAHME-CERNER AWARD FOR HEALTHCARE MANAGEMENT SYSTEMS EDUCATION AND THE CAHME ASCENSION AWARD FOR HEALTHCARE LEADERSHIP DEVELOPMENT.
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