Liabilities / Assets
100th percentile
Higher debt load relative to assets than 100% of similar nonprofits.
990 • Fiscal year 2014 • EIN 46-0931827
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
100th percentile
Higher debt load relative to assets than 100% of similar nonprofits.
Liabilities / Revenue
99th percentile
Higher debt load relative to revenue than 99% of similar nonprofits.
Net Margin
3rd percentile
Higher net margin than 3% of similar nonprofits.
Top Officer Pay
68th percentile
Higher top officer pay than 68% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
7th percentile
Faster asset growth than 7% of similar nonprofits.
Revenue Growth
98th percentile
Faster revenue growth than 98% of similar nonprofits.
Assets
$11,971
No earlier filing loaded for comparison.
Net Assets
-$335,386
No earlier filing loaded for comparison.
Liabilities
$347,357
No earlier filing loaded for comparison.
Revenue
$141,057
No earlier filing loaded for comparison.
Expenses
$253,044
No earlier filing loaded for comparison.
Net Income
-$111,987
No earlier filing loaded for comparison.
Credentialing for specialty pharmacists
Promote the specialty pharmacists responsibility in maintaing the highest possible quality standards to advance ethical practice and to advocate for professional development to ensure that patients served receive safe, efficient care now and in the future. Establish clear and consistent standards and procedures for certiciation and credentialing programs for healthcare professionals so as to assure protection of the public.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $16,100 | $10,500 | ▼ $5,600 |
| Accounts Receivable | - | $750 | - |
| Cash and Non-Interest-Bearing Accounts | $1,504 | $721 | ▼ $783 |
| Pd in Cap Srpls Land Bldg Eqp Fund | $0 | $0 | → $0 |
| Cap Stk Tr Prin Current Funds | $0 | $0 | → $0 |
| Rtn Earn Endowment Incm Other Fnds | $-223,399 | $-335,386 | ▼ $111,987 |
| Total Assets | $19,704 | $11,971 | ▼ $7,733 |
| Other Assets Total | $2,100 | $0 | ▼ $2,100 |
| Liabilities | |||
| Other Liabilities | $173,139 | $318,803 | ▲ $145,664 |
| Accounts Payable and Accrued Expenses | $69,964 | $28,554 | ▼ $41,410 |
| Total Liabilities | $243,103 | $347,357 | ▲ $104,254 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $-223,399 | $-335,386 | ▼ $111,987 |
| Total Liabilities and Net Assets / Fund Balance | $19,704 | $11,971 | ▼ $7,733 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Land Buildings | $10,500 | $23,100 | $33,600 |
| Name | Title |
|---|---|
| Gary Rice | President |
| Nick Calla | Vice President |
| Gaurang J Gandhi | Board of Director |
| George Zula | Board of Director |
| Jeffrey Bourret | Board of Director |
| Ray Tancredi | Board of Director |
| Sandra Matsumoto | Board of Director |
| Stacey Jassey | Board of Director |
| Kathy D Webster | Education Director |
| Jim Smeeding | Ex Officio Board of Direct |
| Gary M Cohen | Interim Executive Director |
| Kathy Puglise | Nurse Director |
| William Bunn | Physician Board of Director |
| Will Johnson | Public Director |
| Donald Filibeck | Secretary/treasurer |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $150,000 |
| Other Expenses | $103,044 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Current Officers, Directors, Trustees, and Key Employees | $75,000 | $75,000 | - | $150,000 |
| Fees for Services Other | $56,361 | - | - | $56,361 |
| Fees for Services Management | $33,600 | - | - | $33,600 |
| Depreciation Depletion | - | - | - | $5,600 |
| Insurance | $2,114 | - | - | $2,114 |
| Fees for Services Accounting | - | $1,350 | - | $1,350 |
| Travel | $1,021 | - | - | $1,021 |
| Advertising | $175 | - | - | $175 |
| Other Expenses | $11 | - | - | $11 |
| Total Functional Expenses | $171,094 | $76,350 | $0 | $253,044 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Deferred Compensation Due to Gary M. Cohen | $300,000 |
| Due to Specialty Pharma Education Center, LLC | $17,664 |
| Due to Starfish Biologic LLC | $1,139 |
“All members of the governing body will receive a copy of form 990 before filing.”
“Specialty pharmacy certification board, inc. Created a conflict of interest policy for all board of directors that are required to personally pledge to carry out in a trustworthy and diligent manner all the duties and obligations appointed to each board of director. The conflict of interest form must be signed by all board of directors and all conflicts of interest exceptions must be granted upon prior approval by the spcb board of directors.”
“Compensation for the interim executive director has been preapproved by the board of directors of specialty pharmacy certification board, inc. Total compensation of $300,000 is due to gary m. Cohen as of december 31, 2014. To this date compensation has not started to be paid out to gary m. Cohen. This amount is included on line 26, page 11, part x.”
“Financial statements and form 990 will be available when completed on the organization's website and guidestar.”
“Bank service charges: program service expenses 75. Management and general expenses 0. Fundraising expenses 0. Total expenses 75. Consulting fees: program service expenses 53,803. Management and general expenses 0. Fundraising expenses 0. Total expenses 53,803. Supplies: program service expenses 39. Management and general expenses 0. Fundraising expenses 0. Total expenses 39. Credit card fees: program service expenses 1,533. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,533. Licenses and fees: program service expenses 911. Management and general expenses 0. Fundraising expenses 0. Total expenses 911.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 69964 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 28554 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 750 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | PROMOTE THE SPECIALTY PHARMACISTS RESPONSIBILITY IN MAINTAING THE HIGHEST POSSIBLE QUALITY STANDARDS TO ADVANCE ETHICAL PRACTICE AND TO ADVOCATE FOR PROFESSIONAL DEVELOPMENT TO ENSURE THAT PATIENTS SERVED RECEIVE SAFE, EFFICIENT CARE NOW AND IN THE FUTURE. ESTABLISH CLEAR AND CONSISTENT STANDARDS AND PROCEDURES FOR CERTICIATION AND CREDENTIALING PROGRAMS FOR HEALTHCARE PROFESSIONALS SO AS TO ASSURE PROTECTION OF THE PUBLIC. |
| IRS990/AddressChangeInd | 0 | X |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 175 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 175 |
| IRS990/AllOtherContributionsAmt | 0 | 111556 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | GARY COHEN |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 8134165300 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 8615 VIVIAN BASS WAY |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | ODESSA |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | FL |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 33556 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt | 0 | 0 |
| IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 1504 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 721 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 75000 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 75000 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 150000 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 1 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 111556 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 0 |
| IRS990/CYOtherExpensesAmt | 0 | 103044 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 29501 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -111987 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 150000 |
| IRS990/CYTotalExpensesAmt | 0 | 253044 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 141057 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 5600 |
| IRS990/Desc | 0 | ADMINISTRATION OF SPECIALTY PHARMACY EXAM TESTING AND CERTIFICATION. |
| IRS990/DescribedInSection501c3Ind | 0 | 0 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 0 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 171094 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 1350 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 1350 |
| IRS990/FeesForServicesManagementGrp/ProgramServicesAmt | 0 | 33600 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 33600 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 56361 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 56361 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 20.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 0.30 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 0.30 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 0.10 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 0.10 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 0.10 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 0.10 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 0.10 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 0.10 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 0.10 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 10 | 0.10 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 11 | 0.10 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 12 | 0.10 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 13 | 0.10 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 14 | 0.10 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 9 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 10 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 11 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 12 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 13 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 14 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 14 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | GARY M COHEN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | GARY RICE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | NICK CALLA |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | DONALD FILIBECK |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | SANDRA MATSUMOTO |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | RAY TANCREDI |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | GEORGE ZULA |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | GAURANG J GANDHI |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | JEFFREY BOURRET |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | JIM SMEEDING |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | KATHY D WEBSTER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 11 | KATHY PUGLISE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 12 | WILL JOHNSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 13 | STACEY JASSEY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 14 | WILLIAM BUNN |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 14 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 14 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | INTERIM EXECUTIVE DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | VICE PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | SECRETARY/TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | BOARD OF DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | BOARD OF DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | BOARD OF DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | BOARD OF DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | BOARD OF DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | EX OFFICIO BOARD OF DIRECT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | EDUCATION DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | NURSE DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 12 | PUBLIC DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 13 | BOARD OF DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 14 | PHYSICIAN BOARD OF DIRECTOR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 2012 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedInd | 0 | 0 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 14 |
| IRS990/GrantAmt | 0 | 111556 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 141057 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 0 |
| IRS990/IndependentVotingMemberCnt | 0 | 14 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartIXInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 2114 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 2114 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 23100 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 16100 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 10500 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 33600 |
| IRS990/LegalDomicileStateCd | 0 | FL |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | PROMOTE THE SPECIALTY PHARMACISTS RESPONSIBILITY IN MAINTAING THE HIGHEST POSSIBLE QUALITY STANDARDS TO ADVANCE ETHICAL PRACTICE AND TO ADVOCATE FOR PROFESSIONAL DEVELOPMENT TO ENSURE THAT PATIENTS SERVED RECEIVE SAFE, EFFICIENT CARE NOW AND IN THE FUTURE. ESTABLISH CLEAR AND CONSISTENT STANDARDS AND PROCEDURES FOR CERTIFICATION AND CREDENTIALING PROGRAMS FOR HEALTHCARE PROFESSIONALS SO AS TO ASSURE PROTECTION OF THE PUBLIC. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | -223399 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | -335386 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrgDoesNotFollowSFAS117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 2100 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 0 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | DUES AND SUBSCRIPTIONS |
| IRS990/OtherExpensesGrp/Desc | 1 | POSTAGE AND DELIVERY |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 2812 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 11 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 2812 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 11 |
| IRS990/OtherInd | 0 | X |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 173139 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 318803 |
| IRS990/OwnWebsiteInd | 0 | X |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt | 0 | 0 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | RAY TANCREDI |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 611430 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | CERTIFICATION FEES |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 29501 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 29501 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 43983 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 0 |
| IRS990/PYOtherExpensesAmt | 0 | 83554 |
| IRS990/PYOtherRevenueAmt | 0 | 0 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 7100 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -107471 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 75000 |
| IRS990/PYTotalExpensesAmt | 0 | 158554 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 51083 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -111987 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 29501 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt | 0 | -223399 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | -335386 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | 1 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 10500 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 23100 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 33600 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 300000 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 17664 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 2 | 1139 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | DEFERRED COMPENSATION DUE TO GARY M. COHEN |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | DUE TO SPECIALTY PHARMA EDUCATION CENTER, LLC |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 2 | DUE TO STARFISH BIOLOGIC LLC |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 10500 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 318803 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | ALL MEMBERS OF THE GOVERNING BODY WILL RECEIVE A COPY OF FORM 990 BEFORE FILING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | SPECIALTY PHARMACY CERTIFICATION BOARD, INC. CREATED A CONFLICT OF INTEREST POLICY FOR ALL BOARD OF DIRECTORS THAT ARE REQUIRED TO PERSONALLY PLEDGE TO CARRY OUT IN A TRUSTWORTHY AND DILIGENT MANNER ALL THE DUTIES AND OBLIGATIONS APPOINTED TO EACH BOARD OF DIRECTOR. THE CONFLICT OF INTEREST FORM MUST BE SIGNED BY ALL BOARD OF DIRECTORS AND ALL CONFLICTS OF INTEREST EXCEPTIONS MUST BE GRANTED UPON PRIOR APPROVAL BY THE SPCB BOARD OF DIRECTORS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | COMPENSATION FOR THE INTERIM EXECUTIVE DIRECTOR HAS BEEN PREAPPROVED BY THE BOARD OF DIRECTORS OF SPECIALTY PHARMACY CERTIFICATION BOARD, INC. TOTAL COMPENSATION OF $300,000 IS DUE TO GARY M. COHEN AS OF DECEMBER 31, 2014. TO THIS DATE COMPENSATION HAS NOT STARTED TO BE PAID OUT TO GARY M. COHEN. THIS AMOUNT IS INCLUDED ON LINE 26, PAGE 11, PART X. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | FINANCIAL STATEMENTS AND FORM 990 WILL BE AVAILABLE WHEN COMPLETED ON THE ORGANIZATION'S WEBSITE AND GUIDESTAR. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | BANK SERVICE CHARGES: PROGRAM SERVICE EXPENSES 75. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 75. CONSULTING FEES: PROGRAM SERVICE EXPENSES 53,803. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 53,803. SUPPLIES: PROGRAM SERVICE EXPENSES 39. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 39. CREDIT CARD FEES: PROGRAM SERVICE EXPENSES 1,533. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,533. LICENSES AND FEES: PROGRAM SERVICE EXPENSES 911. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 911. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION B, LINE 11 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION B, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART IX, LINE 11G |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TempOrPermanentEndowmentsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 19704 |
| IRS990/TotalAssetsEOYAmt | 0 | 11971 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 19704 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 11971 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalContributionsAmt | 0 | 111556 |
| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 76350 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 171094 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 253044 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 243103 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 347357 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 243103 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 347357 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | -223399 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | -335386 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 171094 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 29501 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 29501 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 141057 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 0 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 19704 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 11971 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TravelGrp/ProgramServicesAmt | 0 | 1021 |
| IRS990/TravelGrp/TotalAmt | 0 | 1021 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 0 |
| IRS990/USAddress/AddressLine1Txt | 0 | 1411 LAKE COOK ROAD |
| IRS990/USAddress/CityNm | 0 | DEERFIELD |
| IRS990/USAddress/StateAbbreviationCd | 0 | FL |
| IRS990/USAddress/ZIPCd | 0 | 60015 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 14 |
| IRS990/VotingMembersIndependentCnt | 0 | 14 |
| IRS990/WebsiteAddressTxt | 0 | WWW.SPCBOARD.ORG |
| IRS990/WhistleblowerPolicyInd | 0 | 0 |
| ReturnHeader/BuildTS | 0 | 2016-02-25 16:41:14Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | RAY TANCREDI |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | SPCB BOARD PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 7038420122 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2015-07-16 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | SPECIALTY PHARMACY CERTIFICATION BOARD INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | SPEC |
| ReturnHeader/Filer/EIN | 0 | 460931827 |
| ReturnHeader/Filer/PhoneNum | 0 | 7038420122 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 1765 DUKE STREET |
| ReturnHeader/Filer/USAddress/CityNm | 0 | ALEXANDRIA |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | VA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 22314 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 020662166 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | MILES & THIRION CPA FIRM INC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 2050 PROCTOR ROAD SUITE F |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | SARASOTA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | FL |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 34231 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 9419297725 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | DONNA M STROER |
| ReturnHeader/ReturnTs | 0 | 2015-07-27T15:55:16-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2014-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2014-12-31 |
| ReturnHeader/TaxYr | 0 | 2014 |
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Displayed year
2014 • Form 990Detailed filing. Detailed filing data is available for this year.