Civic Intelligence

Commission on Accreditation of Healthcare Management Education

990 • Fiscal year 2019 • EIN 36-2658309

Jul 01, 2018 to Jun 30, 2019 • Filed on Dec 02, 2019

PO Box 911Spring House, PA 19477

(301) 298-1820

Siviq Scores

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

Liabilities / Assets

78th percentile

0.42x

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

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

78th percentile

0.45x

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

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Net Margin

68th percentile

12%

Higher net margin than 68% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

94th percentile

$273,244

Higher top officer pay than 94% of similar nonprofits.

Top officer pay equals 25.7% of source-year revenue.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Asset Growth

84th percentile

27%

Faster asset growth than 84% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

50th percentile

3.9%

Faster revenue growth than 50% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Up

$1,132,185

Up $240,889 (+27%) from 2018

Net Assets

Up

$655,799

Up $136,845 (+26%) from 2018

Liabilities

Up

$476,386

Up $104,044 (+28%) from 2018

Revenue

Up

$1,064,342

Up $39,576 (+3.9%) from 2018

Expenses

Down

$936,425

Down $38,436 (-3.9%) from 2018

Net Income

Up

$127,917

Up $78,012 (+156%) from 2018

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

2019

Assets$1,132,185
Liabilities$476,386
Net Assets$655,799

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

2019

Revenue$1,064,342
Expenses$936,425
Net Income$127,917
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Dec 2, 2019
Return Version
2018v3.1
Gross Receipts
$1,064,342
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$551,715$717,124▲ $165,409
Investments in Publicly Traded Securities$207,572$222,990▲ $15,418
Cash and Non-Interest-Bearing Accounts$54,459$124,813▲ $70,354
Prepaid Expenses and Deferred Charges$11,618$30,469▲ $18,851
Accounts Receivable$60,469$30,366▼ $30,103
Land, Buildings, and Equipment, Net$2,624$3,584▲ $960
Total Assets$891,296$1,132,185▲ $240,889
Other Assets Total$2,839$2,839→ $0
Liabilities
Deferred Revenue$244,145$368,323▲ $124,178
Accounts Payable and Accrued Expenses$123,554$104,772▼ $18,782
Other Liabilities$4,643$3,291▼ $1,352
Total Liabilities$372,342$476,386▲ $104,044
Net Assets / Fund Balance
Unrestricted Net Assets$430,839$653,799▲ $222,960
Temporarily Rstr Net Assets$88,115$2,000▼ $86,115
Total Net Assets Fund Balance$518,954$655,799▲ $136,845
Total Liabilities and Net Assets / Fund Balance$891,296$1,132,185▲ $240,889

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$3,584$3,994$7,578
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Anthony StanowskiPresident & CEOFT$212,999$60,245$273,244
Eric BrichtoVP of Accreditation OperationsFT$105,292$4,939$110,231

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$373,675
Program Service Revenue
$671,475
Investment Income
$16,621
Other Revenue
$2,571
All Other Contributions
$121,175
Change in Net Assets
$127,917

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,064,342
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$125,140
Total Revenue per Audited Statements
$1,189,482
Total Revenue per Form 990
$1,064,342
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$492,957
Other Expenses$405,912
Grants and Similar Amounts Paid$37,556
Total Fundraising Expense$24,739
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$230,863$40,995$5,391$277,249
Other Salaries and Wages$140,870$25,014$3,289$169,173
Conferences and Meetings$71,174$29,949$1,140$102,263
Fees for Services Accounting-$54,962-$54,962
Fees for Services Other$29,104$14,563$4,649$48,316
Grants to Domestic Orgs$37,556--$37,556
Travel$26,939$2,868$1,008$30,815
Payroll Taxes$21,397$3,799$500$25,696
Advertising$12,112$6,060$1,935$20,107
Occupancy$5,277$12,314-$17,591
Other Employee Benefits$10,167$1,806$237$12,210
Office Expenses$5,604$4,309$801$10,714
Pension Plan Contributions$7,185$1,276$168$8,629
Fees for Services Legal$4,758$2,381$760$7,899
Insurance-$5,370-$5,370
Other Expenses$2,386$1,834$341$4,561
Information Technology$3,080$880$440$4,400
All Other Expenses$1,744$1,315$248$3,307
Depreciation Depletion-$1,010-$1,010
Total Functional Expenses$697,149$214,537$24,739$936,425

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,052,637
Expenses per Audited Statements$936,425
Total Expenses per Form 990$936,425
Expenses Not Reported on Form 990$116,212
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$3,291
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 10 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, 2018. 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
PO BOX 911, SPRING HOUSE, PA 19477

Signing Officer

Name
Anthony C Stanowski
Title
President & CEO
Phone
3012981820
Signed
2019-12-02
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
3
Volunteers
127

Preparer

Firm
Gelman Rosenberg & Freedman
Address
4550 MONTGOMERY AVE SUITE 800N, BETHESDA, MD 20814-2930
Preparer
Richard J Locastro CPA
Phone
3019519090
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

For the years ended june 30, 2019 and 2018, 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 638 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/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
IRS990/Form990PartVIISectionAGrp/TitleTxt19VP OF ACCREDITATION OPERATIONS
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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/PrincipalOfficerNm0ANTHONY C STANOWSKI
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IRS990/ProgramServiceRevenueGrp/Desc2CANDIDACY PROGRAM
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt169214
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt169214
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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 2019. CAHME PRESENTED THREE AWARDS: 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 AWARDS INNOVATION IN HEALTHCARE MANAGEMENT EDUCATION.
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IRS990/ProgSrvcAccomActy2Grp/GrantAmt037556
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