Civic Intelligence

Accrediting Commission for Community and Junior Colleges Wasc

990 • Fiscal year 2025 • EIN 46-3006107

Jul 01, 2024 to Jun 30, 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

38th percentile

0.08x

Higher debt load relative to assets than 38% of similar nonprofits.

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

Liabilities / Revenue

50th percentile

0.21x

Higher debt load relative to revenue than 50% of similar nonprofits.

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

Net Margin

82nd percentile

29%

Higher net margin than 82% of similar nonprofits.

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

Top Officer Pay

94th percentile

$428,785

Higher top officer pay than 94% of similar nonprofits.

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

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

Asset Growth

79th percentile

14%

Faster asset growth than 79% of similar nonprofits.

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

Revenue Growth

62nd percentile

12%

Faster revenue growth than 62% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets38th percentile

Assets

Up

$12,812,446

Up $3,218,994 (+34%) from 2023

Net Assets

Up

$11,794,967

Up $2,934,999 (+33%) from 2023

Liabilities

Up

$1,017,479

Up $283,995 (+39%) from 2023

Revenue And Expenses
Liabilities / Revenue50th percentileNet Margin82nd percentile

Revenue

Up

$4,874,786

Up $517,719 (+12%) from 2023

Expenses

Up

$3,482,188

Up $358,443 (+11%) from 2023

Net Income

Up

$1,392,598

Up $159,276 (+13%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth79th 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 2025: $12,812,446Liabilities 2025: $1,017,479Net Assets 2025: $11,794,9672025

Highlighted filing

2025

Assets$12,812,446
Liabilities$1,017,479
Net Assets$11,794,967
Open 2025 Filing

Operations Trend

Revenue Growth62nd 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 2025: $4,874,786Expenses 2025: $3,482,188Net Income 2025: $1,392,5982025

Highlighted filing

2025

Revenue$4,874,786
Expenses$3,482,188
Net Income$1,392,598
Open 2025 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Apr 13, 2026
Return Version
2024v5.5
Gross Receipts
$12,388,970
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$10,211,882$11,703,176▲ $1,491,294
Land, Buildings, and Equipment, Net$454,679$681,735▲ $227,056
Cash and Non-Interest-Bearing Accounts$187,483$227,259▲ $39,776
Savings and Temporary Cash Investments$312,813$166,049▼ $146,764
Accounts Receivable$22,729$34,227▲ $11,498
Prepaid Expenses and Deferred Charges$444--
Total Assets$11,190,030$12,812,446▲ $1,622,416
Liabilities
Deferred Revenue$910,738$735,520▼ $175,218
Accounts Payable and Accrued Expenses$259,831$281,959▲ $22,128
Total Liabilities$1,170,569$1,017,479▼ $153,090
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$10,019,461$11,769,467▲ $1,750,006
Net Assets With Donor Restrictions-$25,500-
Total Net Assets Fund Balance$10,019,461$11,794,967▲ $1,775,506
Total Liabilities and Net Assets / Fund Balance$11,190,030$12,812,446▲ $1,622,416

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$568,062$37,196$605,258
Equipment$113,673$88,361$202,034
Compensation and Service Providers
Top Officer Pay94th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Charles M PowellPresidentFT$370,430$58,355$428,785
Gohar MomjianVice PresidentFT$200,740$57,778$258,518
Melynie R SchielVice PresidentFT$183,333$41,075$224,408
Kevin F BontenbalVice PresidentFT$186,746$26,226$212,972
Nickawanna ShawVice PresidentFT$150,000$26,619$176,619
Jared J Sixbey-springTechnology and Operations DirectorFT$143,750$20,359$164,109
Aaron ChristopherCFOFT$130,000-$130,000

Board Members and Trustees

NameTitle
Kathleen BurkeChair
Lori GaskinPast Chair
Michael ZimmermanVice Chair
Angel ReynaCommissioner
Caleb Fowler JrCommissioner
David BroadCommissioner
Della TeraokaCommissioner
Jeff StearnsCommissioner
Jeffrey BallCommissioner
Jennifer Vega La SernaCommissioner
John StanskasCommissioner
Karen WongCommissioner
Katherine ThorossianCommissioner
Kim L MorrisonCommissioner
Nathaniel Jones IiiCommissioner
Ralph HexterCommissioner
Ravinder DayalCommissioner
Rosevonne Makaiwi PatoCommissioner
Daisy GonzalesCommissioner (thru 8/24)
Erika LacroCommissioner (thru 8/24)
Micheal ClaireSecretary/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$619,304
Program Service Revenue
$3,721,594
Investment Income
$517,388
Other Revenue
$16,500
All Other Contributions
$425,500
Change in Net Assets
$1,392,598

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,838,644
Revenue Not Reported on Financial Statements
$36,142
Revenue Not Reported on Form 990
$382,908
Total Revenue per Audited Statements
$5,221,552
Total Revenue per Form 990
$4,874,786
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,426,918
Other Expenses$1,055,270
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,207,855$131,277-$1,339,132
Current Officers, Directors, Trustees, and Key Employees$352,860$170,903-$523,763
Conferences and Meetings$335,751--$335,751
Other Employee Benefits$123,958$121,589-$245,547
Pension Plan Contributions$187,225$20,803-$208,028
Payroll Taxes$88,074$22,374-$110,448
Insurance-$76,730-$76,730
Fees for Services Accounting-$44,725-$44,725
Fees for Service Investment Mgmnt Fees-$36,142-$36,142
Fees for Services Lobbying-$34,090-$34,090
Office Expenses-$22,265-$22,265
Fees for Services Legal-$12,138-$12,138
Information Technology-$9,725-$9,725
Occupancy-$8,049-$8,049
Depreciation Depletion-$7,454-$7,454
Other Expenses$7,309$10,567-$7,309
All Other Expenses-$6,392-$6,392
Fees for Services Other-$1,698-$1,698
Total Functional Expenses$2,745,267$736,921$0$3,482,188

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$3,482,188
Expenses per Audited Statements$3,446,046
Total Expenses per Audited Statements$3,446,046
Expenses Not Reported on Financial Statements$36,142
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
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
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 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
2026-04-13
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
11
Volunteers
200

Preparer

Firm
Baker Tilly Advisory Group Lp
Address
333 BUSH STREET STE 1000, SAN FRANCISCO, CA 94104
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 2021.”

Raw XML AppendixShowing 400 of 760 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/PersonNm4ANGEL REYNA
IRS990/Form990PartVIISectionAGrp/PersonNm5CALEB FOWLER JR
IRS990/Form990PartVIISectionAGrp/PersonNm6DELLA TERAOKA
IRS990/Form990PartVIISectionAGrp/PersonNm7DAISY GONZALES
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IRS990/Form990PartVIISectionAGrp/PersonNm11JEFFREY BALL
IRS990/Form990PartVIISectionAGrp/PersonNm12JOHN STANSKAS
IRS990/Form990PartVIISectionAGrp/PersonNm13JENNIFER VEGA LA SERNA
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IRS990/Form990PartVIISectionAGrp/PersonNm15KATHERINE THOROSSIAN
IRS990/Form990PartVIISectionAGrp/PersonNm16KIM L MORRISON
IRS990/Form990PartVIISectionAGrp/PersonNm17NATHANIEL JONES III
IRS990/Form990PartVIISectionAGrp/PersonNm18RALPH HEXTER
IRS990/Form990PartVIISectionAGrp/PersonNm19ROSEVONNE MAKAIWI PATO
IRS990/Form990PartVIISectionAGrp/PersonNm20RAVINDER DAYAL
IRS990/Form990PartVIISectionAGrp/PersonNm21CHARLES M POWELL
IRS990/Form990PartVIISectionAGrp/PersonNm22AARON CHRISTOPHER
IRS990/Form990PartVIISectionAGrp/PersonNm23KEVIN F BONTENBAL
IRS990/Form990PartVIISectionAGrp/PersonNm24GOHAR MOMJIAN
IRS990/Form990PartVIISectionAGrp/PersonNm25MELYNIE R SCHIEL
IRS990/Form990PartVIISectionAGrp/PersonNm26NICKAWANNA SHAW
IRS990/Form990PartVIISectionAGrp/PersonNm27JARED J SIXBEY-SPRING
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt120
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt180
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IRS990/Form990PartVIISectionAGrp/TitleTxt0CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY/TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3PAST CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt4COMMISSIONER
IRS990/Form990PartVIISectionAGrp/TitleTxt5COMMISSIONER
IRS990/Form990PartVIISectionAGrp/TitleTxt6COMMISSIONER
IRS990/Form990PartVIISectionAGrp/TitleTxt7COMMISSIONER (THRU 8/24)
IRS990/Form990PartVIISectionAGrp/TitleTxt8COMMISSIONER
IRS990/Form990PartVIISectionAGrp/TitleTxt9COMMISSIONER (THRU 8/24)
IRS990/Form990PartVIISectionAGrp/TitleTxt10COMMISSIONER
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/TitleTxt21PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt22CFO
IRS990/Form990PartVIISectionAGrp/TitleTxt23VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt24VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt25VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt26VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt27TECHNOLOGY AND OPERATIONS DIRECTOR
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IRS990/FormationYr02012
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IRS990/FSAuditedInd01
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IRS990/GrantAmt00
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt07547848
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IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
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IRS990/IndoorTanningServicesInd00
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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/OtherExpensesGrp/ProgramServicesAmt27309
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IRS990/OtherExpensesGrp/TotalAmt1199573

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$12,812,446
Liabilities
$1,017,479
Net assets
$11,794,967
Revenue
$4,874,786
Expenses
$3,482,188
Net income
$1,392,598
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$12.8$1.02$11.8$4.87$3.48$1.39
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