Civic Intelligence

Accrediting Commission for Community and Junior Colleges Wasc

990 • Fiscal year 2024 • EIN 46-3006107

Jul 01, 2023 to Jun 30, 2024 • Filed on Mar 26, 2025

Organization ProfileACCJC.ORG
428 J Street 400Sacramento, CA 95814

(415) 506-0234

Siviq Scores

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

Liabilities / Assets

41st percentile

0.10x

Higher debt load relative to assets than 41% of similar nonprofits.

2024 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

54th percentile

0.27x

Higher debt load relative to revenue than 54% of similar nonprofits.

2024 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

78th percentile

25%

Higher net margin than 78% of similar nonprofits.

2024 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

87th percentile

$401,309

Higher top officer pay than 87% of similar nonprofits.

Top officer pay equals 9.2% of source-year revenue.

2024 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2024

Asset Growth

77th percentile

17%

Faster asset growth than 77% of similar nonprofits.

2024 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

33rd percentile

0.2%

Faster revenue growth than 33% of similar nonprofits.

2024 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets41st percentile

Assets

Up

$11,190,030

Up $1,596,578 (+17%) from 2023

Net Assets

Up

$10,019,461

Up $1,159,493 (+13%) from 2023

Liabilities

Up

$1,170,569

Up $437,085 (+60%) from 2023

Revenue And Expenses
Liabilities / Revenue54th percentileNet Margin78th percentile

Revenue

Up

$4,366,333

Up $9,266 (+0.2%) from 2023

Expenses

Up

$3,263,498

Up $139,753 (+4.5%) from 2023

Net Income

Down

$1,102,835

Down $130,487 (-11%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth77th 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: $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: $8,859,9682023Assets 2024: $11,190,030Liabilities 2024: $1,170,569Net Assets 2024: $10,019,4612024

Highlighted filing

2024

Assets$11,190,030
Liabilities$1,170,569
Net Assets$10,019,461
Open 2024 Filing

Operations Trend

Revenue Growth33rd percentile

Revenue, expenses, and net income across loaded years, with this 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: $1,233,3222023Revenue 2024: $4,366,333Expenses 2024: $3,263,498Net Income 2024: $1,102,8352024

Highlighted filing

2024

Revenue$4,366,333
Expenses$3,263,498
Net Income$1,102,835
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Mar 26, 2025
Return Version
2023v6.0
Gross Receipts
$4,366,333
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 & validating the quality of post secondary ed at public & private edu institutions.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$8,727,859$10,211,882▲ $1,484,023
Land, Buildings, and Equipment, Net$19,337$454,679▲ $435,342
Savings and Temporary Cash Investments$0$278,501▲ $278,501
Cash and Non-Interest-Bearing Accounts$743,118$221,795▼ $521,323
Accounts Receivable$92,571$22,729▼ $69,842
Prepaid Expenses and Deferred Charges$10,567$444▼ $10,123
Total Assets$9,593,452$11,190,030▲ $1,596,578
Liabilities
Deferred Revenue$484,179$910,738▲ $426,559
Accounts Payable and Accrued Expenses$249,305$259,831▲ $10,526
Total Liabilities$733,484$1,170,569▲ $437,085
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$8,684,388$10,019,461▲ $1,335,073
Net Assets With Donor Restrictions$175,580$0▼ $175,580
Total Net Assets Fund Balance$8,859,968$10,019,461▲ $1,159,493
Total Liabilities and Net Assets / Fund Balance$9,593,452$11,190,030▲ $1,596,578

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$426,098$37,196$463,294
Equipment$28,581$77,637$106,218
Compensation and Service Providers
Top Officer Pay87th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Charles PowellPresidentFT$332,930$68,379$401,309
Gohar MomjianVice PresidentFT$200,740$66,759$267,499
Cheri SixbeySenior Vice PresidentFT$223,256$32,364$255,620
Kevin BontenbalVice PresidentFT$179,717$25,832$205,549
Catherine WebbVice PresidentFT$149,050$43,985$193,035
Jared Sixbey-springTechnology and Operations DirectorFT$123,530$27,174$150,704
Alexandra Sixbey-springCommunications DirectorFT$117,534$22,853$140,387

Board Members and Trustees

NameTitle
Lori GaskinChair
Kathleen BurkeVice Chair
Aaron ChristopherCFO (as of 04/24)
Angel ReynaCommissioner
Cynthia Napoli-abella ReissCommissioner
Daisy GonzalesCommissioner
David BroadCommissioner
Erika LacroCommissioner
Jeff StearnsCommissioner
Jeffrey BallCommissioner
Jennifer Vega La SernaCommissioner
John Randy BeachCommissioner
Katherine ThorossianCommissioner
Kim MorrisonCommissioner
Michael ZimmermanCommissioner
Nathaniel Jones IiiCommissioner
Nickawanna ShawCommissioner
Ralph HexterCommissioner
Rosevonne Makaiwi PatoCommissioner
Michael ClaireSecretary/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$3,855,602
Investment Income
$481,871
Other Revenue
$28,860
Change in Net Assets
$1,102,835

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,366,333
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$56,658
Total Revenue per Audited Statements
$4,422,991
Total Revenue per Form 990
$4,366,333
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,221,704
Other Expenses$1,041,794
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$834,657$9,914-$844,571
Current Officers, Directors, Trustees, and Key Employees$521,199$160,300-$681,499
Conferences and Meetings$484,307--$484,307
Comp Disqual Persons-$306,700-$306,700
Other Employee Benefits$211,625$21,163-$232,788
Pension Plan Contributions$86,189$9,577-$95,766
Fees for Services Other$20,378$63,387-$83,765
Fees for Services Accounting-$82,721-$82,721
Insurance-$72,206-$72,206
Payroll Taxes$54,342$6,038-$60,380
Office Expenses$2,268$25,717-$27,985
Fees for Services Legal-$24,182-$24,182
Fees for Services Lobbying-$15,833-$15,833
All Other Expenses-$7,803-$7,803
Occupancy-$6,874-$6,874
Depreciation Depletion-$5,537-$5,537
Interest-$4,453-$4,453
Other Expenses$9,680$1,338-$1,338
Total Functional Expenses$2,434,788$828,710$0$3,263,498

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,263,498
Total Expenses per Audited Statements$3,263,498
Total Expenses per Form 990$3,263,498
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$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
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Jared Sixbey-springFamily Relationship With Current OfficerCompensation as Technology and Operations Director of Filing OrganizationNo$160,418
Alexandra Sixbey-springFamily Relationship With Current OfficerCompensation as Communications Director of Filing OrganizationNo$146,282
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
Yes
Business relationship with organization members
No
Material changes to governing documents
Yes
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
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 A, Line 4

“The commission amended its bylaws in january 2024. As part of these amendments, the doing business as name was changed to "accrediting commission for community and junior colleges."”

Form 990, Part VI, Section A, Line 6

“The members of accjc shall consist of the institutions that have achieved candidacy or initial accreditation. The commission consists of nineteen members, all of whom are elected by the member institutions.”

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

“Tax return electronically provided to board members 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 15

“The compensation of the president is determined through use of comparative data for similar positions in higher education by the executive committee and documented in the committee minutes. Officer compensation is determined by the president through use of comparative data for similar positions in higher education and approved by the board.”

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. The financial statements are available upon request.”

Filing and Contact Details

Filer

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

Signing Officer

Name
Charles M Powell
Title
President
Phone
4155060234
Signed
2025-03-26
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Charles M Powell
Formed
2012
Legal Domicile
CA
Voting Board Members
19
Independent Board Members
19
Employees
10
Volunteers
200

Preparer

Firm
Moss Adams Llp
Address
101 SECOND STREET SUITE 900, SAN FRANCISCO, CA 94105
Preparer
Qi Wen Liang
Phone
4159561500
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

“The commission is organized as a california nonprofit corporation and has been recognized by the internal revenue service (irs) as exempt from federal income taxes under internal revenue code (irc) section 501(a) as an organization described in irc section 501(c)(3), qualify for the charitable contribution deduction, and has been determined not to be a private foundation. The commission is annually required to file a return of organization exempt from income tax (form 990) with the irs. In addition, the commission is subject to income tax on net income that is derived from business activities that are unrelated to the exempt purposes. The commission determined that it is not subject to unrelated business income tax and has not filed an exempt organization business income tax return (form 990-t) with the irs. 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 2019.”

Raw XML AppendixShowing 400 of 759 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/PersonNm15RALPH HEXTER
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IRS990/Form990PartVIISectionAGrp/PersonNm24KATHERINE THOROSSIAN
IRS990/Form990PartVIISectionAGrp/PersonNm25JENNIFER VEGA LA SERNA
IRS990/Form990PartVIISectionAGrp/PersonNm26MICHAEL ZIMMERMAN
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt130
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt210
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt220
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt240
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt250
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt260
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2SENIOR VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt3VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt4VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt5TECHNOLOGY AND OPERATIONS DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6COMMUNICATIONS DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7CFO (AS OF 04/24)
IRS990/Form990PartVIISectionAGrp/TitleTxt8CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt9VICE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt10SECRETARY/TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt11COMMISSIONER
IRS990/Form990PartVIISectionAGrp/TitleTxt12COMMISSIONER
IRS990/Form990PartVIISectionAGrp/TitleTxt13COMMISSIONER
IRS990/Form990PartVIISectionAGrp/TitleTxt14COMMISSIONER
IRS990/Form990PartVIISectionAGrp/TitleTxt15COMMISSIONER
IRS990/Form990PartVIISectionAGrp/TitleTxt16COMMISSIONER
IRS990/Form990PartVIISectionAGrp/TitleTxt17COMMISSIONER
IRS990/Form990PartVIISectionAGrp/TitleTxt18COMMISSIONER
IRS990/Form990PartVIISectionAGrp/TitleTxt19COMMISSIONER
IRS990/Form990PartVIISectionAGrp/TitleTxt20COMMISSIONER
IRS990/Form990PartVIISectionAGrp/TitleTxt21COMMISSIONER
IRS990/Form990PartVIISectionAGrp/TitleTxt22COMMISSIONER
IRS990/Form990PartVIISectionAGrp/TitleTxt23COMMISSIONER
IRS990/Form990PartVIISectionAGrp/TitleTxt24COMMISSIONER
IRS990/Form990PartVIISectionAGrp/TitleTxt25COMMISSIONER
IRS990/Form990PartVIISectionAGrp/TitleTxt26COMMISSIONER
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IRS990/GrantsToOrganizationsInd00
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IRS990/MissionDesc0IMPROVING 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.
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IRS990/OtherRevenueMiscGrp/Desc0ELIGIBILITY APPLICATIO
IRS990/OtherRevenueMiscGrp/Desc1REWARD REDEMPTION
IRS990/OtherRevenueMiscGrp/Desc2SERVICES
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Document Assets

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Filings

Displayed year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$11,190,030
Liabilities
$1,170,569
Net assets
$10,019,461
Revenue
$4,366,333
Expenses
$3,263,498
Net income
$1,102,835
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$11.2$1.17$10.0$4.37$3.26$1.10
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