Civic Intelligence

Accrediting Commission for Schools Western Association of Schools An

990 • Fiscal year 2018 • EIN 37-1735966

Jul 01, 2017 to Jun 30, 2018 • Filed on May 14, 2019

Organization Profilewww.acswasc.org

View Organization Page

533 Airport BlvdBurlingame, CA 94010

(650) 696-1060

Siviq Scores

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

Liabilities / Assets

35th percentile

0.06x

Higher debt load relative to assets than 35% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Liabilities / Revenue

25th percentile

0.06x

Higher debt load relative to revenue than 25% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Net Margin

65th percentile

9.2%

Higher net margin than 65% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Top Officer Pay

91st percentile

$345,132

Higher top officer pay than 91% of similar nonprofits.

Top officer pay equals 5.5% of source-year revenue.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Asset Growth

76th percentile

12%

Faster asset growth than 76% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2017 to 2018

Revenue Growth

54th percentile

5.3%

Faster revenue growth than 54% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets35th percentile

Assets

Up

$5,581,559

Up $608,189 (+12%) from 2017

Net Assets

Up

$5,228,618

Up $585,268 (+13%) from 2017

Liabilities

Up

$352,941

Up $22,921 (+6.9%) from 2017

Revenue And Expenses
Liabilities / Revenue25th percentileNet Margin65th percentile

Revenue

Up

$6,241,021

Up $316,436 (+5.3%) from 2017

Expenses

Up

$5,669,767

Up $979,106 (+21%) from 2017

Net Income

Down

$571,254

Down $662,670 (-54%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth76th percentile

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

$15M$10M$5.0M$0Assets 2013: $1Liabilities 2013: $02013Assets 2014: $1,675,005Liabilities 2014: $221,648Net Assets 2014: $1,453,3572014Assets 2015: $2,612,598Liabilities 2015: $214,218Net Assets 2015: $2,398,3802015Assets 2016: $3,571,446Liabilities 2016: $171,181Net Assets 2016: $3,400,2652016Assets 2017: $4,973,370Liabilities 2017: $330,020Net Assets 2017: $4,643,3502017Assets 2018: $5,581,559Liabilities 2018: $352,941Net Assets 2018: $5,228,6182018Assets 2019: $6,277,963Liabilities 2019: $351,731Net Assets 2019: $5,926,2322019Assets 2020: $7,216,795Liabilities 2020: $499,794Net Assets 2020: $6,717,0012020Assets 2021: $8,710,989Liabilities 2021: $291,428Net Assets 2021: $8,419,5612021Assets 2022: $9,325,758Liabilities 2022: $333,137Net Assets 2022: $8,992,6212022Assets 2023: $10,691,676Liabilities 2023: $753,342Net Assets 2023: $9,938,3342023Assets 2024: $10,634,894Liabilities 2024: $897,675Net Assets 2024: $9,737,2192024

Highlighted filing

2018

Assets$5,581,559
Liabilities$352,941
Net Assets$5,228,618
Open 2018 Filing

Operations Trend

Revenue Growth54th percentile

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MRevenue 2013: $0Expenses 2013: $0Net Income 2013: $02013Revenue 2014: $4,248,172Expenses 2014: $4,256,386Net Income 2014: -$8,2142014Revenue 2015: $4,700,272Expenses 2015: $3,755,249Net Income 2015: $945,0232015Revenue 2016: $5,032,326Expenses 2016: $4,022,816Net Income 2016: $1,009,5102016Revenue 2017: $5,924,585Expenses 2017: $4,690,661Net Income 2017: $1,233,9242017Revenue 2018: $6,241,021Expenses 2018: $5,669,767Net Income 2018: $571,2542018Revenue 2019: $6,437,367Expenses 2019: $5,733,844Net Income 2019: $703,5232019Revenue 2020: $6,287,175Expenses 2020: $5,433,896Net Income 2020: $853,2792020Revenue 2021: $6,512,676Expenses 2021: $5,109,009Net Income 2021: $1,403,6672021Revenue 2022: $6,736,796Expenses 2022: $5,744,715Net Income 2022: $992,0812022Revenue 2023: $7,457,844Expenses 2023: $6,885,966Net Income 2023: $571,8782023Revenue 2024: $7,512,288Expenses 2024: $7,623,041Net Income 2024: -$110,7532024

Highlighted filing

2018

Revenue$6,241,021
Expenses$5,669,767
Net Income$571,254
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
May 14, 2019
Return Version
2017v2.2
Gross Receipts
$6,267,230
Mission and Program Overview

Mission

Tthe accrediting commission for schools (acs) fosters excellence in elementary and secondary education by encouraging school improvement through a process of continuing evaluation and it recognizes by accrediting schools which meet an acceptable level of quality in accordance with established criteria. The commission extends its services to schools located in california, hawaii, guam, american samoa, commonwealth of the marianas, marshall islands, the federated states of micronesia, as well as amercian/international schools in southeast asia and the pacific.

The accrediting commission for schools (acs) fosters excellence in elementary and secondary education by encouraging school improvement through a process of continuing evaluation and it recognizes by accrediting schools which meet an acceptable level of quality in accordance with established criteria. The commission extends its services to schools located in california, hawaii, guam, american samoa, commonwealth of the marianas, marshall islands, the federated states of micronesia, as well as amercian/international schools in southeast asia and the pacific.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$928,313$1,546,639▲ $618,326
Accounts Receivable$857,796$702,606▼ $155,190
Land, Buildings, and Equipment, Net$370,645$325,314▼ $45,331
Prepaid Expenses and Deferred Charges$37,352$45,000▲ $7,648
Pledges and Grants Receivable$23,037$26,000▲ $2,963
Inventories for Sale or Use$7,277$0▼ $7,277
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Total Assets$4,973,370$5,581,559▲ $608,189
Other Assets Total$2,748,950$2,936,000▲ $187,050
Liabilities
Accounts Payable and Accrued Expenses$300,597$322,392▲ $21,795
Unsecured Notes Loans Payable$24,133$18,905▼ $5,228
Deferred Revenue$3,126$8,898▲ $5,772
Other Liabilities$2,164$2,746▲ $582
Total Liabilities$330,020$352,941▲ $22,921
Net Assets / Fund Balance
Unrestricted Net Assets$4,643,350$5,228,618▲ $585,268
Total Net Assets Fund Balance$4,643,350$5,228,618▲ $585,268
Total Liabilities and Net Assets / Fund Balance$4,973,370$5,581,559▲ $608,189

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$224,944$373,973$598,917
Equipment$92,433$273,730$366,163
Leasehold Improvements$7,937$28,714$36,651
Other Assets Org$18,235--
Compensation and Service Providers
Top Officer Pay91st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Fred Van LeuvenPresidentFT$294,000$51,132$345,132
Marilyn GeorgeVice PresidentFT$191,904$33,023$224,927
Ginger HovenicDirectorFT$157,838$29,130$186,968
Nancy BrownellDirectorFT$147,869$27,573$175,442
Elizabeth OberreiterCoordinatorFT$103,027$21,323$124,350
Albert ChanBusn MgrFT$103,144$18,174$121,318

Board Members and Trustees

NameTitle
Stephen CathersChair
Gregory FranklinVice Chair
Andrea FukumotoMember
Barbara NunesMember
Beritvon PohleMember
David YoshiharaMember
Derek MinakamiMember
Diana Walsh ReussMember
Doreen OlesonMember
Erika CruzMember
Grant BennettMember
H MITCHELL D'OLIERMember
Joe MitchnerMember
Joel WahlersMember
Juan FlechaMember
Kimberly ShieldsMember
Laura HermanMember
Laurel Salerno WhiteMember
Lee DuncanMember
Marsha SerafinMember
Matthew RussoMember
Melissa HandyMember
Michael AlvarezMember
Nancy CoonisMember
Odie DouglasMember
R David GuadiMember
Ron CarruthMember
Sally ToddMember
Samantha BenishMember
Sophia WaughMember
Suzanne MulcahyMember
Thomas AdamsMember
Revenue and Support

Revenue Composition

Contributions and Grants
$4,593,347
Program Service Revenue
$1,575,141
Investment Income
$67,657
Other Revenue
$4,876
All Other Contributions
$26,000
Change in Net Assets
$571,254

Audited Revenue Reconciliation

Revenue per Audited Statements
$6,232,116
Revenue Not Reported on Financial Statements
$8,905
Revenue Not Reported on Form 990
$5,153,219
Total Revenue per Audited Statements
$11,385,335
Total Revenue per Form 990
$6,241,021
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,361,050
Other Expenses$2,308,717
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,615,986$525,404-$2,141,390
Travel$917,642$3,543-$921,185
Current Officers, Directors, Trustees, and Key Employees$567,170$189,057-$756,227
Occupancy$225,057$75,019-$300,076
Pension Plan Contributions$205,812$68,604-$274,416
Payroll Taxes$141,713$47,304-$189,017
Fees for Services Other$22,898$165,582-$188,480
Conferences and Meetings$136,266--$136,266
Depreciation Depletion$90,068$30,023-$120,091
Insurance-$99,856-$99,856
Other Expenses$48,221$50,822-$48,221
All Other Expenses-$46,410-$46,410
Office Expenses-$21,150-$21,150
Interest$236$79-$315
Total Functional Expenses$4,063,137$1,606,630$0$5,669,767

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$10,800,067
Expenses per Audited Statements$5,669,767
Total Expenses per Form 990$5,669,767
Expenses Not Reported on Form 990$5,130,300
International Activity

International Summary

Spending
$148,333

International Compliance

Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
East Asia and the PacificProgram ServiceAccredit Schools00$84,915
East Asia and the PacificProgram ServiceConference & Meetings00$51,083
Sub-saharan AfricaProgram ServiceAccredit Schools00$6,826
EuropeProgram ServiceAccredit Schools00$2,548
Middle East and North AfricaProgram ServiceAccredit Schools00$1,666
North AmericaProgram ServiceAccredit Schools00$1,037
South AsiaProgram ServiceAccredit Schools00$258
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deposits$2,746
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, Line 11B: Form 990 Review Process

“Tax return electronically provided to commission board members for review. Questions and comments are addressed prior to filing.”

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

“All individuals engaging in work with the commission shall complete a conflict of interest form upon undertaking their work. That form is updated annually. As needed individuals who are uncertain regarding the possible appearance or reality of conflict of interest shall seek the advice of the commission chair and the president/executive director. Where a conflict of interest has been found to exist, it shall be reported to the commission, noted in any applicable minutes, and notice shall be provided to the institution that the individual did not participate in any commission discussion or vote.”

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

“The commissioners set the salary for each top management.”

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

“AVAILABLE UPON REQUEST.”

Filing and Contact Details

Filer

Filer Name
Accrediting Commission for Schools
EIN
37-1735966
Phone
6506961060
Address
533 AIRPORT BLVD, BURLINGAME, CA 94010

Signing Officer

Name
Barry Groves
Title
President
Signed
2019-05-14
Discuss with paid preparer
Yes

Organization Details

Formed
2013
Legal Domicile
CA
Voting Board Members
32
Independent Board Members
32
Employees
33
Volunteers
3,000

Preparer

Firm
Vavrinek Trine Day & Co LLP
Address
5000 Hopyard Road Suite 335, Pleasanton, CA 94588-3351
Preparer
Terri Montgomery
Phone
9257346600
Raw XML AppendixShowing 400 of 858 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/TitleTxt22MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt23MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt24MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt25MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt26MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt27MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt28MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt29MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt30MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt31MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt32President

Document Assets

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Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$5,581,559
Liabilities
$352,941
Net assets
$5,228,618
Revenue
$6,241,021
Expenses
$5,669,767
Net income
$571,254
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.6$0.90$9.74$7.51$7.62$0.11
2023Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$10.7$0.75$9.94$7.46$6.89$0.57
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.33$0.33$8.99$6.74$5.74$0.99
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.71$0.29$8.42$6.51$5.11$1.40
2020Detailed filing. Detailed filing data is available for this year.$7.22$0.50$6.72$6.29$5.43$0.85
2019Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$6.28$0.35$5.93$6.44$5.73$0.70
2018Detailed filing. Detailed filing data is available for this year.$5.58$0.35$5.23$6.24$5.67$0.57
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.97$0.33$4.64$5.92$4.69$1.23
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.57$0.17$3.40$5.03$4.02$1.01
2015Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$2.61$0.21$2.40$4.70$3.76$0.95
2014Detailed filing. Detailed filing data is available for this year.$1.68$0.22$1.45$4.25$4.26$0.01
2013Summary only. Only limited summary data is available for this year.$0.00$0.00$0.00$0.00$0.00
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2018 filings • 501(c)3 • $5M-$10M nonprofits