Civic Intelligence

Accrediting Commission for Community

EIN 46-3006107 • 501(c)3 • Sacramento, CA

Profile

Improving and validating the quality of post secondary education at public and private educational institutions, with a focus on community colleges, career and technical colleges, and junior colleges, through the creation and application of standards of accreditation and related policies, and through a process of review by higher education professionals and public members. ACCJCs evaluation of institutions assures the educational community, the general public, and other organizations and agencies that an institution has clearly defined objectives appropriate to higher education; has established conditions under which their achievement can reasonably be expected; appears in fact to be accomplishing them substantially; is so organized, staffed, and supported that it can be expected to continue to do so; and demonstrates that it meets ACCJCs Eligibility Requirements and Accreditation Standards. ACCJC encourages and supports institutional development and improvement through an institutiona

428 J Street 400Sacramento, CA 95814

accjc.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

36th percentile

0.08x

Higher debt load relative to assets than 36% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Liabilities / Revenue

49th percentile

0.21x

Higher debt load relative to revenue than 49% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Net Margin

80th percentile

29%

Higher net margin than 80% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Top Officer Pay

88th percentile

$428,785

Higher top officer pay than 88% of similar nonprofits.

Top officer pay equals 8.8% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Asset Growth

76th percentile

14%

Faster asset growth than 76% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2024 to 2025

Revenue Growth

59th percentile

12%

Faster revenue growth than 59% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets36th percentile

Assets

Up

$9,593,452

Up $722,413 (+8.1%) from 2022

Liabilities

Down

$733,484

Down $362,406 (-33%) from 2022

Net Assets

Up

$8,859,968

Up $1,084,819 (+14%) from 2022

Operations
Liabilities / Revenue49th percentileNet Margin80th percentile

Revenue

Up

$4,357,067

Up $549,010 (+14%) from 2022

Expenses

Up

$3,123,745

Up $505,740 (+19%) from 2022

Net Income

Up

$1,233,322

Up $43,270 (+3.6%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth76th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$10M$5.0M$0Assets 2013: $1Liabilities 2013: $02013Assets 2014: $0Net Assets 2014: $02014Assets 2015: $2,608,416Liabilities 2015: $2,109,146Net Assets 2015: $499,2702015Assets 2016: $3,515,889Liabilities 2016: $2,302,521Net Assets 2016: $1,213,3682016Assets 2017: $2,608,919Liabilities 2017: $1,295,593Net Assets 2017: $1,313,3262017Assets 2018: $3,460,524Liabilities 2018: $905,783Net Assets 2018: $2,554,7412018Assets 2019: $4,818,546Liabilities 2019: $797,295Net Assets 2019: $4,021,2512019Assets 2020: $6,468,079Liabilities 2020: $743,548Net Assets 2020: $5,724,5312020Assets 2021: $8,334,723Liabilities 2021: $992,835Net Assets 2021: $7,341,8882021Assets 2022: $8,871,039Liabilities 2022: $1,095,890Net Assets 2022: $7,775,1492022Assets 2023: $9,593,452Liabilities 2023: $733,484Net Assets 2023: $8,859,9682023

Highlighted filing

2023

Assets$9,593,452
Liabilities$733,484
Net Assets$8,859,968
Open 2023 Filing

Operations Trend

Revenue Growth59th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2013: $0Expenses 2013: $0Net Income 2013: $02013Revenue 2014: $02014Revenue 2015: $3,770,635Expenses 2015: $4,435,696Net Income 2015: -$665,0612015Revenue 2016: $4,388,688Expenses 2016: $3,674,590Net Income 2016: $714,0982016Revenue 2017: $4,979,580Expenses 2017: $4,879,622Net Income 2017: $99,9582017Revenue 2018: $3,996,217Expenses 2018: $2,754,802Net Income 2018: $1,241,4152018Revenue 2019: $4,373,532Expenses 2019: $2,998,101Net Income 2019: $1,375,4312019Revenue 2020: $3,985,184Expenses 2020: $2,378,033Net Income 2020: $1,607,1512020Revenue 2021: $4,058,787Expenses 2021: $2,390,549Net Income 2021: $1,668,2382021Revenue 2022: $3,808,057Expenses 2022: $2,618,005Net Income 2022: $1,190,0522022Revenue 2023: $4,357,067Expenses 2023: $3,123,745Net Income 2023: $1,233,3222023

Highlighted filing

2023

Revenue$4,357,067
Expenses$3,123,745
Net Income$1,233,322
Open 2023 Filing

Filings

Most recent year

2023 • Form 990Summary only. Only limited summary data is available for this year.

Open filing
Assets
$9,593,452
Liabilities
$733,484
Net assets
$8,859,968
Revenue
$4,357,067
Expenses
$3,123,745
Net income
$1,233,322
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$9.59$0.73$8.86$4.36$3.12$1.23
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.87$1.10$7.78$3.81$2.62$1.19
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.33$0.99$7.34$4.06$2.39$1.67
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.47$0.74$5.72$3.99$2.38$1.61
2019Summary only. Only limited summary data is available for this year.$4.82$0.80$4.02$4.37$3.00$1.38
2018Summary only. Only limited summary data is available for this year.$3.46$0.91$2.55$4.00$2.75$1.24
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.61$1.30$1.31$4.98$4.88$0.10
2016Detailed filing. Detailed filing data is available for this year.$3.52$2.30$1.21$4.39$3.67$0.71
2015Detailed filing. Detailed filing data is available for this year.$2.61$2.11$0.50$3.77$4.44$0.67
2014Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00
2013Summary only. Only limited summary data is available for this year.$0.00$0.00$0.00$0.00$0.00
Latest Detailed Filing

The latest 2023 filing currently has summary financial data only. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
Aug 1, 2023
Return Version
2021v4.2
Gross Receipts
$5,317,522
Mission and Program Overview

Mission

Improving and validating the quality of post secondary education at public and private educational institutions, with a focus on community colleges, career and technical colleges, and junior colleges, through the creation and application of standards of accreditation and related policies, and through a process of review by higher education professionals and public members. Accjc's evaluation of institutions assures the educational community, the general public, and other organizations and agencies that an institution has clearly defined objectives appropriate to higher education; has established conditions under which the achievement can reasonably be expected; appears in fact to be accomplishing them substantially; is so organized, staffed, and supported that it can be expected to continue to do so; and demonstrates that is meets accjc's eligibility requirements and accreditation standards. Accjc encourages and supports institutional development and improvement through an institution.

Improving and validating the quality of post secondary education at public and private educational institutions.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$7,074,328$7,970,271▲ $895,943
Cash and Non-Interest-Bearing Accounts$1,189,697$866,552▼ $323,145
Land, Buildings, and Equipment, Net$24,978$15,260▼ $9,718
Prepaid Expenses and Deferred Charges$39,054$15,110▼ $23,944
Accounts Receivable-$3,846-
Total Assets$8,334,723$8,871,039▲ $536,316
Other Assets Total$6,666$0▼ $6,666
Liabilities
Deferred Revenue$772,239$906,208▲ $133,969
Accounts Payable and Accrued Expenses$220,596$189,682▼ $30,914
Total Liabilities$992,835$1,095,890▲ $103,055
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$7,341,888$7,775,149▲ $433,261
Total Net Assets Fund Balance$7,341,888$7,775,149▲ $433,261
Total Liabilities and Net Assets / Fund Balance$8,334,723$8,871,039▲ $536,316

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$15,260$63,331$78,591
Other Land Buildings$0$37,196$37,196
Compensation and Service Providers
Top Officer Pay88th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Stephanie DrokerPresident CEO-through Jan 22FT$221,915$36,196$258,111
Cheri M SixbeySenior Vice PresidentFT$208,451$24,566$233,017
Gohar MomjianVice PresidentFT$165,054$32,777$197,831
Catherine WebbVice PresidentFT$166,794$29,700$196,494
Kevin BontenbalVice PresidentFT$170,920$19,998$190,918
Jared SpringTechnology & Operations DirectorFT$116,663$21,312$137,975
Alexandra SpringCommunications DirectorFT$110,261$19,766$130,027
Cindy MilesInterim PresidentPT$14,567-$14,567

Board Members and Trustees

NameTitle
Sonya ChristianChair
Lori GaskinVice Chair
Barbara DunsheathCommissioner
Cynthia Napoli-abella ReissCommissioner
Daisy GonzalesCommissioner
Erika LacroCommissioner
Jennifer Vega La SernaCommissioner
John Randy BeachCommissioner
Kathleen BurkeCommissioner
Maria Del Carmen SiglerCommissioner
Matthew RussoCommissioner
Michael ClaireCommissioner
Michael ZimmermanCommissioner
Ned DoffoneyCommissioner
Nickawanna ShawCommissioner
Roberts T JonesCommissioner
Sally PestanaCommissioner
Willard LewallenCommissioner
Mary a Y OkadaTreasurer/secretary

Highest Paid Contractors

ContractorServicesLocationCompensation
Kessenick Gamma LLPLegal ServicesONE POST STREET SUITE 2500, San Francisco, CA 94104$102,083
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$3,671,973
Investment Income
$124,055
Other Revenue
$12,029
Change in Net Assets
$1,190,052

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,808,057
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$207,209
Total Revenue per Audited Statements
$4,015,266
Total Revenue per Form 990
$3,808,057
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,886,758
Other Expenses$731,247
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$975,718$108,414-$1,084,132
Current Officers, Directors, Trustees, and Key Employees$395,209$43,912-$439,121
Fees for Services Legal$172,489$19,165-$191,654
Pension Plan Contributions$139,860$15,540-$155,400
Other Employee Benefits$95,209$10,579-$105,788
Payroll Taxes$92,087$10,230-$102,317
Conferences and Meetings$67,701$7,522-$75,223
Insurance-$67,365-$67,365
Fees for Services Accounting$39,391$4,377-$43,768
Occupancy$35,609$3,957-$39,566
Information Technology$32,589$3,621-$36,210
All Other Expenses-$24,728-$24,728
Other Expenses$18,742$3,307-$22,049
Depreciation Depletion$10,661$1,185-$11,846
Office Expenses-$3,613-$3,613
Fees for Services Other$1,568$174-$1,742
Interest-$178-$178
Total Functional Expenses$2,231,027$386,978$0$2,618,005

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$3,582,005
Expenses per Audited Statements$2,618,005
Total Expenses per Form 990$2,618,005
Expenses Not Reported on Form 990$964,000
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
Yes
Subject to proxy tax
No
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 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
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

“Tax return electronically provided to executive committee for review. Questions and comments are addressed prior to filing.”

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

“All commissioners, appellate hearing panel members, evaluation team members and professional staff of the accjc complete a conflict of interest form upon first being assigned to their responsibilities. The potential for conflict of interest and appearance of conflict is monitored for each subsequent assignment, with a requirement of recusal or abstention in the event of a conflict. The accjc policies provide a method for individuals to seek advice about a potential conflict, and also provides a method for removal of an individual by the accjc president or by the commission if a conflict is not resolved.”

Form 990, Part VI, Section B, Line 15A

“Compensation for the president is set by the board of the commission. Compensation for all accjc staff members is set by the president with review and approval by the budget committee.”

Form 990, Part VI, Section C, Line 19

“The accjc bylaws and conflict of interest policy are available on the accjc website at www.accjc.org.”

Filing and Contact Details

Filer

Filer Name
Accrediting Commission for Community
EIN
46-3006107
Phone
4155060234
Address
428 J STREET 400, SACRAMENTO, CA 95814

Signing Officer

Name
Cheri Sixbey
Title
Senior Vice President
Phone
4155060234
Signed
2023-08-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Cheri Sixbey
Formed
2012
Legal Domicile
CA
Voting Board Members
19
Independent Board Members
19
Employees
12
Volunteers
250

Preparer

Firm
Eide Bailly Llp
Address
10681 FOOTHILL BLVD STE 300, RANCHO CUCAMONGA, CA 91730-3831
Preparer
Catherine L Gray CPA
Phone
9094664410
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

“Management believes the commission has appropriate support of any tax positions taken affecting its filing requirements, and as such, does not have any uncertain tax positions that are material to the financial statements. The commission would recognize future accrued interest and penalties related to unrecognized tax benefits and liabilities in income tax expense if such interest and penalties are incurred. The commission's forms 990, and other income tax filings required by state, local, or non-u.s. Tax authorities are no longer subject to tax examinations for years before 2018.”

Raw XML AppendixShowing 400 of 704 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.

Path#Value
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