Civic Intelligence

Commission on Accreditation of Healthcare Management Education

990 • Fiscal year 2017 • EIN 36-2658309

Jul 01, 2016 to Jun 30, 2017 • Filed on Nov 14, 2017

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

74th percentile

0.36x

Higher debt load relative to assets than 74% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

67th percentile

0.24x

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

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

65th percentile

9.3%

Higher net margin than 65% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

79th percentile

$128,698

Higher top officer pay than 79% of similar nonprofits.

Top officer pay equals 11.6% of source-year revenue.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

80th percentile

20%

Faster asset growth than 80% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

76th percentile

24%

Faster revenue growth than 76% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Up

$745,822

Up $123,882 (+20%) from 2016

Net Assets

Up

$476,303

Up $103,045 (+28%) from 2016

Liabilities

Up

$269,519

Up $20,837 (+8.4%) from 2016

Revenue

Up

$1,109,723

Up $216,168 (+24%) from 2016

Expenses

Up

$1,006,678

Up $95,921 (+11%) from 2016

Net Income

Up

$103,045

Up $120,247 (+699%) from 2016

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

2017

Assets$745,822
Liabilities$269,519
Net Assets$476,303

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

2017

Revenue$1,109,723
Expenses$1,006,678
Net Income$103,045
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Nov 14, 2017
Return Version
2016v3.0
Gross Receipts
$1,109,723
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$475,449$453,092▼ $22,357
Cash and Non-Interest-Bearing Accounts$120,715$157,929▲ $37,214
Accounts Receivable$6,061$113,791▲ $107,730
Prepaid Expenses and Deferred Charges$15,445$14,551▼ $894
Land, Buildings, and Equipment, Net$1,431$3,620▲ $2,189
Total Assets$621,940$745,822▲ $123,882
Other Assets Total$2,839$2,839→ $0
Liabilities
Accounts Payable and Accrued Expenses$69,767$137,863▲ $68,096
Deferred Revenue$173,168$126,200▼ $46,968
Other Liabilities$5,747$5,456▼ $291
Total Liabilities$248,682$269,519▲ $20,837
Net Assets / Fund Balance
Unrestricted Net Assets$298,258$311,303▲ $13,045
Temporarily Rstr Net Assets$75,000$165,000▲ $90,000
Total Net Assets Fund Balance$373,258$476,303▲ $103,045
Total Liabilities and Net Assets / Fund Balance$621,940$745,822▲ $123,882

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$3,620$4,336$7,956
Other Land Buildings$0$1,455$1,455
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Anthony StanowskiPresident & CEOFT$97,652$31,046$128,698

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$551,326
Program Service Revenue
$557,053
Investment Income
$658
Other Revenue
$686
All Other Contributions
$276,326
Change in Net Assets
$103,045

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,109,723
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$104,073
Total Revenue per Audited Statements
$1,213,796
Total Revenue per Form 990
$1,109,723
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$549,950
Other Expenses$456,728
Total Fundraising Expense$173,093
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$181,819$35,191$76,246$293,256
Other Salaries and Wages$128,573$24,885$53,918$207,376
Travel$67,598$7,822$7,031$82,451
Information Technology$81,541$1$1$81,543
Conferences and Meetings$58,093$9,898-$67,991
Fees for Services Accounting$11,178$45,811$2,236$59,225
Fees for Services Other$29,639$1,785$3,867$35,291
Payroll Taxes$20,909$4,047$8,768$33,724
Office Expenses$18,876$3,653$7,915$30,444
Insurance$8,745$1,693$3,667$14,105
All Other Expenses$10,378$2,177$119$12,674
Pension Plan Contributions$5,846$1,131$2,452$9,429
Other Expenses$4,445$860$1,864$7,169
Other Employee Benefits$3,822$740$1,603$6,165
Depreciation Depletion$775$150$325$1,250
Fees for Services Legal$591$114$248$953
Total Functional Expenses$691,223$142,362$173,093$1,006,678

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,110,751
Expenses per Audited Statements$1,006,678
Total Expenses per Form 990$1,006,678
Expenses Not Reported on Form 990$104,073
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$5,456
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 11B

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 performs 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 september, 2017. 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
2017-11-14
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
92

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, 2017 and 2016, 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.

Raw XML AppendixShowing 400 of 589 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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IRS990/Desc0ACCREDITATION:1.) SERVING UNIVERSITIES AND PROGRAMS IN A VOLUNTARY PEER REVIEW PROCESS DESIGNED TO CONTINUOUSLY IMPROVE ACADEMIC EDUCATION AT THE GRADUATE LEVEL HEALTHCARE MANAGEMENT EDUCATION. AT THE END OF FY 2017, CAHME ACCREDITED 99 PROGRAMS AT 73 UNIVERSITIES, REPRESENTING 4,275 FULL-TIME AND 1,737 PART-TIME STUDENTS. CAHME FACILITATED APPROXIMATELY 44 VOLUNTEERS IN CONDUCTING AND REVIEWING 11 SITE VISITS DURING THE CURRENT YEAR.2.) ESTABLISHING CRITERIA FOR ACCREDITATION AND TOOLS FOR MEASURING EXCELLENCE AT THE GRADUATE LEVEL OF HEALTHCARE MANAGEMENT EDUCATION. CAHME'S VOLUNTEERS REVIEWED AND REVISED THE EXISTING CRITERIA TO REFLECT THE DIVERSITY OF PRACTICE SETTINGS THAT EMBRACE HEALTHCARE MANAGEMENT AND REQUIRE FLEXIBILITY IN THE APPLICATION OF COMPETENCY MEASUREMENT AND BY EXTENSION STUDENT OUTCOMES.3.) MAKING THE FINDINGS OF CAHME'S ACTIVITIES AVAILABLE TO THE PUBLIC.
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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 AWARD PROGRAM ENHANCES CAHME'S POSITIVE INFLUENCE ON GRADUATE PROGRAMS IN HEALTHCARE MANAGEMENT EDUCATION BY PUBLICIZING EXCELLENCE IN THE TRADE PRESS AND AT PROFESSIONAL CONFERENCES, VIA SOCIAL MEDIA, AND THROUGH OUR WEBSITE. THIS INCREASES THE PROFESSION'S AWARENESS AND IMPORTANCE OF CAHME, EXPOSES PROSPECTIVE STUDENTS TO QUALITY ACCREDITED PROGRAMS, AND INCENTIVIES PROGRAMS TO CONTINUOUSLY IMPROVE THEIR QUALITY. AT THE END OF THE FY 2017. CAHME PRESENTED FOUR AWARDS: THE CAHME-CERNER AWARD FOR HEALTHCARE MANAGEMENT SYSTEMS EDUCATION; THE CAHME-ASCENSION AWARD FOR HEALTHCARE LEADERSHIP, THE CAHME-BAYLOR SCOTT & WHITE AWARD FOR QUALITY IMPROVEMENT; AND THE CAHME-CANON AWARD FOR SUSTAINABILITY. IN ADDITION, CAHME HAS SECURED ARAMARK FOR A PROGRAM THAT AWARD INNOVATION IN HEALTHCARE MANAGEMENT EDUCATION.
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