Civic Intelligence

Association of University Programs in Health Administration

990 • Fiscal year 2022 • EIN 36-6110249

Jan 01, 2022 to Dec 31, 2022 • Filed on Sep 05, 2023

1730 Rhode Island Ave NW Suite 810Washington, DC 20036

(202) 763-7283

Siviq Scores

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

Liabilities / Assets

57th percentile

0.18x

Higher debt load relative to assets than 57% of similar nonprofits.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2022

Liabilities / Revenue

74th percentile

0.52x

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

2022 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2022

Net Margin

16th percentile

-13%

Higher net margin than 16% of similar nonprofits.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2022

Top Officer Pay

92nd percentile

$383,567

Higher top officer pay than 92% of similar nonprofits.

Top officer pay equals 21.2% of source-year revenue.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2022

Asset Growth

8th percentile

-18%

Faster asset growth than 8% of similar nonprofits.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2021 to 2022

Revenue Growth

67th percentile

17%

Faster revenue growth than 67% of similar nonprofits.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2021 to 2022

Assets

Down

$5,225,959

Down $1,134,601 (-18%) from 2021

Net Assets

Down

$4,289,606

Down $1,071,078 (-20%) from 2021

Liabilities

Down

$936,353

Down $63,523 (-6.4%) from 2021

Revenue

Up

$1,812,604

Up $267,205 (+17%) from 2021

Expenses

Up

$2,044,586

Up $458,061 (+29%) from 2021

Net Income

Down

-$231,982

Down $190,856 (-464%) from 2021

Historical Trend

Balance Sheet Trend

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2014: $3,625,408Liabilities 2014: $701,737Net Assets 2014: $2,923,6712014Assets 2015: $3,778,940Liabilities 2015: $759,591Net Assets 2015: $3,019,3492015Assets 2020: $5,805,240Liabilities 2020: $869,489Net Assets 2020: $4,935,7512020Assets 2021: $6,360,560Liabilities 2021: $999,876Net Assets 2021: $5,360,6842021Assets 2022: $5,225,959Liabilities 2022: $936,353Net Assets 2022: $4,289,6062022Assets 2023: $5,478,170Liabilities 2023: $1,174,958Net Assets 2023: $4,303,2122023Assets 2024: $5,337,536Liabilities 2024: $1,158,590Net Assets 2024: $4,178,9462024

Highlighted filing

2022

Assets$5,225,959
Liabilities$936,353
Net Assets$4,289,606

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2014: $1,432,777Expenses 2014: $1,586,937Net Income 2014: -$154,1602014Revenue 2015: $1,703,329Expenses 2015: $1,515,570Net Income 2015: $187,7592015Revenue 2020: $1,648,761Expenses 2020: $1,471,115Net Income 2020: $177,6462020Revenue 2021: $1,545,399Expenses 2021: $1,586,525Net Income 2021: -$41,1262021Revenue 2022: $1,812,604Expenses 2022: $2,044,586Net Income 2022: -$231,9822022Revenue 2023: $2,025,331Expenses 2023: $2,367,488Net Income 2023: -$342,1572023Revenue 2024: $2,096,921Expenses 2024: $2,486,054Net Income 2024: -$389,1332024

Highlighted filing

2022

Revenue$1,812,604
Expenses$2,044,586
Net Income-$231,982
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Sep 5, 2023
Return Version
2022v5.0
Gross Receipts
$1,812,604
Mission and Program Overview

Mission

Aupha fosters excellence and innovation in healthcare management education, research and practice by providing opportunities for member programs to learn from each other, by influencing practice, and by promoting the value of healthcare management education.

Aupha fosters excellence and innovation in health management and policy education, and scholarship.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$4,526,335$3,406,551▼ $1,119,784
Cash and Non-Interest-Bearing Accounts$391,156$1,668,469▲ $1,277,313
Savings and Temporary Cash Investments$1,341,751--
Prepaid Expenses and Deferred Charges$84,811$51,488▼ $33,323
Accounts Receivable$5,720$31,321▲ $25,601
Land, Buildings, and Equipment, Net$2,403$9,630▲ $7,227
Total Assets$6,360,560$5,225,959▼ $1,134,601
Other Assets Total$8,384$58,500▲ $50,116
Liabilities
Deferred Revenue$742,674$688,206▼ $54,468
Accounts Payable and Accrued Expenses$156,832$119,373▼ $37,459
Grants Payable$100,370$117,288▲ $16,918
Other Liabilities-$11,486-
Total Liabilities$999,876$936,353▼ $63,523
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,700,591$2,272,769▼ $427,822
Net Assets With Donor Restrictions$2,660,093$2,016,837▼ $643,256
Total Net Assets Fund Balance$5,360,684$4,289,606▼ $1,071,078
Total Liabilities and Net Assets / Fund Balance$6,360,560$5,225,959▼ $1,134,601

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$9,630$69,604$79,234

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2022$2,696,626$4,102▼ $463,509-$2,104,198
2021$2,568,088$9,300▲ $233,145-$2,696,626
2020$2,160,926$12,768▲ $313,885-$2,367,793
2019$1,784,965$106,000▲ $372,692-$2,160,926
2018$1,985,682$7,850▼ $126,113-$1,784,965
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
James D GentryPresident &FT$363,804$19,763$383,567
James D GentryPresident & CEO-$262,887$131,959$383,567
Jaime E StephensVice PresideFT$181,182$22,107$203,289
Jaime E StephensVice President & COO-$150,106$41,904$203,289

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$194,276
Program Service Revenue
$1,471,276
Investment Income
$93,761
Other Revenue
$53,291
All Other Contributions
$194,276
Change in Net Assets
$-231,982

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,812,604
Revenue Not Reported on Form 990
$-839,096
Total Revenue per Audited Statements
$973,508
Total Revenue per Form 990
$1,812,604
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,115,367
Other Expenses$685,479
Grants and Similar Amounts Paid$243,740
Total Fundraising Expense$135,868
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$285,415$215,529$40,422$541,366
Other Salaries and Wages$197,815$149,379$28,014$375,208
Grants to Domestic Individuals$186,740--$186,740
Conferences and Meetings$142,801$10,431$11,396$164,628
Other Employee Benefits$47,398$35,793$6,713$89,904
Fees for Services Other$11,695$54,768$15,615$82,078
Information Technology$45,404$35,766$346$81,516
Travel$67,043$4,897$5,351$77,291
Payroll Taxes$39,306$29,682$5,567$74,555
Fees for Services Accounting$10,103$47,311$13,489$70,903
Grants to Domestic Orgs$57,000--$57,000
Occupancy$13,540$37,913$1,913$53,366
Other Expenses$45,195$2,664$1,400$49,259
Pension Plan Contributions$18,101$13,669$2,564$34,334
Office Expenses$14,242$11,219$108$25,569
Insurance$4,213$11,449$585$16,247
Depreciation Depletion$42$2,002$6$2,050
Fees for Services Legal$116$541$154$811
Total Functional Expenses$1,202,185$706,533$135,868$2,044,586

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,044,586
Total Expenses per Audited Statements$2,044,586
Total Expenses per Form 990$2,044,586
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Boston Adventist Dream AcademyChestnut Hill, MA501c3-$26,000
South Valley Sanctuary IncWest Jordan, UT501c3-$26,000
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$11,486
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI

Form 990, part vi, section a, line 1: the executive committee shall act as compensation committee for the purpose of establishing compensation of the president/ceo and such other executive officers as may from time to time be appointed. When the committee is convened for this purpose, the president/ceo of the association shall have no vote.

Form 990, Page 6, Part VI, Line 6

Aupha bylaws establish policies, criteria, and qualifications for program membership. Each full member program is allowed one vote. There are four types of aupha memberships: 1) program membership - at the heart of aupha are its academic program members. This membership encompasses the premier healthcare management/administration education programs in north america, with a few programs located internationally. 2) affiliate membership - non-academic entities or academic programs that do not grant a full degree in healthcare management/administration. 3) international program membership - any international program may be eligible for associate program or affiliate membership in aupha. International programs with limited resources, or which desire a lesser level of services, may opt to join as international program members. 4) for individuals at programs who are not currently academic program members, aupha also offers an individual membership. Individuals who have an interest in healthcare management/administration education and faculty at programs not members of aupha are eligible for individual membership.

Form 990, Page 6, Part VI, Line 7A

Election of govering body yes, the organization has members. Members are responsible for the election of the board of directors and election of the association's officers at the annual business or a special meeting or by mail ballot. The board treasurer will be appointed by the board and the chair automatically becomes the immediate past chair when their term as chair ends.

Form 990, Page 6, Part VI, Line 7B

Amendments to the association constitution and bylaws are proposed by a majority of the board of directors on its own initiative, or upon petition of a majority of the members of the association in good standing addressed to the president acting as secretary. The association's constitution and bylaws will be altered, revised, or amended by a two- thirds (2/3) vote of the membership, present in person or by proxy, at any annual business meeting or special meeting of the association, provided that written notice of the proposed alteration, revision, or amendment is given to the membership no less than thirty (30) days prior to the meeting at which the vote is scheduled.

Form 990, Page 6, Part VI, Line 11B

The form 990 was prepared by an outside accountant and reviewed by senior management. The completed 990 was presented and approved by the board of directors during its regularly scheduled meeting prior to filing. Any questions, comments, revisions were discussed in detail with board members,organization staff, and independent auditors to ensure proper compliance. The final 990 was sent to the board of directors.

Form 990, Page 6, Part VI, Line 12C

Conflict of interest discussions are a regular part of the board meetings and discussions. If there are any areas of possible conflict, the member is removed from the area of topic discussions and excluded from voting/decision making. Additionally, board members are required to complete a new signed conflict of interest policy form every year.

Form 990, Page 6, Part VI, Line 15A

Aupha executive board committee annually reviews the performance of the president & ceo. The review for 2022 was completed on december 31, 2022.

Form 990, Page 6, Part VI, Line 19

Copies of governing documents, conflict of interest policy, and financial statements are maintained at aupha's main office and are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Association of University Programs
EIN
36-6110249
Phone
2027637283
Address
1730 RHODE ISLAND AVE NW SUITE 810, WASHINGTON, DC 20036

Signing Officer

Name
James D Gentry
Title
President & CEO
Phone
2027637283
Signed
2023-09-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
James D Gentry
Formed
1948
Legal Domicile
Dc
Voting Board Members
16
Independent Board Members
16
Employees
9
Volunteers
290

Preparer

Firm
Goldin Group LLC
Address
4500 EAST-WEST HWY 710, BETHESDA, MD 20814
Preparer
Javier Goldin
Phone
3019130008
Supplemental Narrative

Additional Explanations

Form 990

Form 990, part i, line 1, description of organization mission: its mission is to foster excellence and drive innovation in health management and policy education, and promote the value of university-based management education for leadership roles in the health sector.

Form 990, Page 2, Part III, Line 4D

Other program service accomplishments include publications.

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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT &
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IRS990/Form990PartVIISectionAGrp/TitleTxt4TREASURER
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IRS990/Form990PartVIISectionAGrp/TitleTxt10MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt11MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt12CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt13CHAIR ELECT
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IRS990/Form990PartVIISectionAGrp/TitleTxt15MEMBER
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IRS990/ProgSrvcAccomActy2Grp/Desc0MEMBERSHIP - A GLOBAL NETWORK OF COLLEGES, UNIVERSITIES, FACULTY, INDIVIDUALS AND ORGANIZATIONS DEDICATED TO THE IMPROVEMENT OF HEALTH CARE DELIVERY THROUGH EXCELLENCE IN HEALTH ADMINISTRATION EDUCATION. AUPHA MEMBERSHIP INCLUDES THE PREMIER BACCALAUREATE, MASTER'S DEGREE, AND DOCTORAL PROGRAMS IN HEALTH ADMINISTRATION EDUCATION IN NORTH AMERICA, WITH A FEW PROGRAMS LOCATED INTERNATIONALLY.
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IRS990/ProgSrvcAccomActy3Grp/Desc0SCHOLARSHIPS, PRIZES AND AWARDS - SCHOLARSHIPS, PRIZES, AND AWARDS ARE AVAILABLE TO STUDENTS AND/OR FACULTY AT AUPHA MEMBER PROGRAMS, INCLUDING THE FOLLOWING: GARY L.FILERMAN PRIZE, JOHN D. THOMPSON PRIZE, QUINT STUDER GRATITUDE PRIZE, UPD SCHOLARSHIPS, CORRIS BOYD SCHOLARSHIP, BUGBEE-FALK BOOK AWARD, BACHRACH FAMILY SCHOLARSHIP, GLANDON FAMILY SCHOLARSHIP, AND THE FOSTER G. MCGAW SCHOLARSHIPS.
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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0147052

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