Civic Intelligence

Accrediting Commission for Schools Western Association of Schools An

990 • Fiscal year 2019 • EIN 37-1735966

Jul 01, 2018 to Jun 30, 2019 • Filed on Jun 08, 2020

Organization ProfileWWW.ACSWASC.ORG

View Organization Page

533 Airport Blvd No 200Burlingame, 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.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Liabilities / Revenue

25th percentile

0.05x

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

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Net Margin

68th percentile

11%

Higher net margin than 68% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Top Officer Pay

88th percentile

$302,349

Higher top officer pay than 88% of similar nonprofits.

Top officer pay equals 4.7% of source-year revenue.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Asset Growth

73rd percentile

12%

Faster asset growth than 73% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2018 to 2019

Revenue Growth

48th percentile

3.1%

Faster revenue growth than 48% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets35th percentile

Assets

Up

$6,277,963

Up $696,404 (+12%) from 2018

Net Assets

Up

$5,926,232

Up $697,614 (+13%) from 2018

Liabilities

Down

$351,731

Down $1,210 (-0.3%) from 2018

Revenue And Expenses
Liabilities / Revenue25th percentileNet Margin68th percentile

Revenue

Up

$6,437,367

Up $196,346 (+3.1%) from 2018

Expenses

Up

$5,733,844

Up $64,077 (+1.1%) from 2018

Net Income

Up

$703,523

Up $132,269 (+23%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth73rd 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

2019

Assets$6,277,963
Liabilities$351,731
Net Assets$5,926,232
Open 2019 Filing

Operations Trend

Revenue Growth48th 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

2019

Revenue$6,437,367
Expenses$5,733,844
Net Income$703,523
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Jun 8, 2020
Return Version
2018v3.1
Gross Receipts
$6,590,287
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.

Fosters excellence in elementary and secondary education by encouraging school improvement

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$1,546,639$1,277,641▼ $268,998
Land, Buildings, and Equipment, Net$325,314$405,520▲ $80,206
Accounts Receivable$702,606$222,696▼ $479,910
Prepaid Expenses and Deferred Charges$45,000$91,877▲ $46,877
Pledges and Grants Receivable$26,000$26,000→ $0
Inventories for Sale or Use-$5,971-
Total Assets$5,581,559$6,277,963▲ $696,404
Other Assets Total$2,936,000$4,248,258▲ $1,312,258
Liabilities
Accounts Payable and Accrued Expenses$322,392$285,013▼ $37,379
Deferred Revenue$8,898$48,672▲ $39,774
Unsecured Notes Loans Payable$18,905$13,600▼ $5,305
Other Liabilities$2,746$4,446▲ $1,700
Total Liabilities$352,941$351,731▼ $1,210
Net Assets / Fund Balance
Unrestricted Net Assets$5,228,618$5,926,232▲ $697,614
Total Net Assets Fund Balance$5,228,618$5,926,232▲ $697,614
Total Liabilities and Net Assets / Fund Balance$5,581,559$6,277,963▲ $696,404

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$175,040$426,276$601,316
Other Land Buildings$224,664$342,164$566,828
Leasehold Improvements$5,816$30,835$36,651
Other Assets Org$4,230,023--
Compensation and Service Providers
Top Officer Pay88th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Barry GrovesPresidentFT$249,875$52,474$302,349
Marilyn GeorgeVice PresidentFT$218,804$37,028$255,832
Nancy BrownellDirectorFT$155,455$28,947$184,402
Fred Van LeuvenFormer PresidentFT$153,250$26,616$179,866
Elizabeth OberreiterCoordinatorFT$126,896$24,439$151,335
Brian JensenCoordinatorFT$112,355$21,160$133,515
Albert ChanBusn MgrFT$111,649$19,247$130,896

Board Members and Trustees

NameTitle
Stephen CathersChair
Gregory FranklinVice Chair
Andrea FukumotoMember
Berit Von PohleMember
Danny BlasMember
Derek MinakamiMember
Diana Walsh-reussMember
Doreen OlesonMember
Emma TurnerMember
Grant BennettMember
Joe MitchnerMember
Jon FernandezMember
Juan FlechaMember
Katherine ThorossianMember
Kimberly ShieldsMember
Kristie FlohraMember
Laura HermanMember
Lee DuncanMember
Linda NormanMember
MITCHELL D'OLIERMember
Marsha SerafinMember
Matthew RussoMember
Melissa HandyMember
Michael AlvarezMember
Nancy ConnisMember
Odie DouglasMember
R David GaudiMember
Rodney LukeMember
Ron CarruthMember
Samantha BenishMember
Sophia WaughMember
Thomas AdamsMember

Highest Paid Contractors

ContractorServicesLocationCompensation
David OttavianoConsultingPO BOX 8148, Duck, NC 27949$180,684
Revenue and Support

Revenue Composition

Contributions and Grants
$4,857,149
Program Service Revenue
$1,401,401
Investment Income
$161,196
Other Revenue
$17,621
Change in Net Assets
$703,523

Audited Revenue Reconciliation

Revenue per Audited Statements
$6,426,356
Revenue Not Reported on Financial Statements
$11,011
Revenue Not Reported on Form 990
$5,877,241
Total Revenue per Audited Statements
$12,303,597
Total Revenue per Form 990
$6,437,367
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,558,533
Other Expenses$2,175,311
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,918,814$623,548-$2,542,362
Travel$750,684--$750,684
Current Officers, Directors, Trustees, and Key Employees$351,509$117,170-$468,679
Occupancy$238,412$79,471-$317,883
Pension Plan Contributions$222,343$74,115-$296,458
Payroll Taxes$149,995$49,999-$199,994
Conferences and Meetings$169,561--$169,561
Depreciation Depletion$92,142$30,714-$122,856
Fees for Services Other$18,898$95,492-$114,390
Insurance-$63,138-$63,138
Other Employee Benefits$38,280$12,760-$51,040
Other Expenses$32,488$43,895-$32,488
All Other Expenses-$28,600-$28,600
Information Technology-$23,559-$23,559
Office Expenses-$21,978-$21,978
Fees for Service Investment Mgmnt Fees-$11,011-$11,011
Interest$179$60-$239
Total Functional Expenses$4,088,956$1,644,888$0$5,733,844

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$11,605,983
Expenses Not Reported on Form 990$5,883,150
Total Expenses per Form 990$5,733,844
Expenses per Audited Statements$5,722,833
Expenses Not Reported on Financial Statements$11,011
International Activity

International Summary

Offices
0
Employees
0
Spending
$160,001

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 ServicesAccredit Schools00$80,893
East Asia and the PacificProgram ServicesConference & Meetings00$65,461
Middle East and North AfricaProgram ServicesAccredit Schools00$10,979
Europe (including Iceland & Greenland)Program ServicesAccredit Schools00$1,625
Sub-saharan AfricaProgram ServicesAccredit Schools00$903
North AmericaProgram ServicesAccredit Schools00$140
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
Deposits$4,446
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 B, Line 11B

“Line 11b explanation - tax return electronically provided to commission board members for review. Questions and comments are addressed prior to filing.”

Form 990, Part VI, Section B, Line 12C

“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, Section B, Line 15A

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

Form 990, Part VI, Section C, Line 19

“AVAILABLE UPON REQUEST.”

Filing and Contact Details

Filer

Filer Name
Accrediting Commission for Schools
EIN
37-1735966
Phone
6506961060
Address
533 AIRPORT BLVD NO 200, BURLINGAME, CA 94010

Signing Officer

Name
Barry Groves
Title
President
Phone
6506961060
Signed
2020-06-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Barry Groves
Formed
2013
Legal Domicile
CA
Voting Board Members
32
Independent Board Members
32
Employees
32
Volunteers
0

Preparer

Firm
Eide Bailly Llp
Address
3130 CROW CANYON PL STE 300, SAN RAMON, CA 94583-1386
Preparer
Theresa Montgomery
Phone
9254804000
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

“The organization has adopted financial accounting standards board (fasb) accounting standards codification (asc) topic 740 that clarifies the accounting for uncertainty in tax positions taken or expected to be taken on a tax return and provides that the tax effects from an uncertain tax position can be recognized in the financial statements only if, based on its merits, the position is more likely than not to be sustained on audit by the taxing authorities. Management believes that all tax positions taken to date are highly certain, and, accordingly, no accounting adjustment has been made to the financial statements. Interest and penalties related to uncertain tax positions are recorded as part of the income tax expense, if applicable.”

Raw XML AppendixShowing 400 of 848 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/Desc0THE ACCREDITATION PROCESS AIDS INSTITUTIONS IN DEVELOPING AND SUSTAINING EFFECTIVE EDUCATION PROGRAMS, AND ASSURES THE EDUCATIONAL COMMUNITY, THE GENERAL PUBLIC, AND OTHER ORGANIZATIONS THAT AN ACCREDITED INSTITUTION HAS MET HIGH STANDARDS OF QUALITY AND EFFECTIVENESS.
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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$6,277,963
Liabilities
$351,731
Net assets
$5,926,232
Revenue
$6,437,367
Expenses
$5,733,844
Net income
$703,523
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
2019Detailed filing. Detailed filing data is available for this year.$6.28$0.35$5.93$6.44$5.73$0.70
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$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. 2019 filings • 501(c)3 • $5M-$10M nonprofits