Civic Intelligence

Council for Higher Education Accreditation

990 • Fiscal year 2015 • EIN 52-1994352

Jul 01, 2014 to Jun 30, 2015 • Filed on Dec 30, 2015

Organization Profilewww.chea.org

View Organization Page

One Dupont Circle NW Suite 510Washington, DC 20036-1135

(202) 955-6126

Siviq Scores

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

Liabilities / Assets

41st percentile

0.11x

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

2015 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2015

Liabilities / Revenue

54th percentile

0.22x

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

2015 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2015

Net Margin

65th percentile

8.1%

Higher net margin than 65% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2015

Top Officer Pay

95th percentile

$532,024

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 16.2% of source-year revenue.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2015

Asset Growth

64th percentile

4.5%

Faster asset growth than 64% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2014 to 2015

Revenue Growth

51st percentile

4.0%

Faster revenue growth than 51% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2014 to 2015

Balance Sheet
Liabilities / Assets41st percentile

Assets

Up

$6,527,345

Up $278,985 (+4.5%) from 2014

Net Assets

Up

$5,800,480

Up $161,629 (+2.9%) from 2014

Liabilities

Up

$726,865

Up $117,356 (+19%) from 2014

Revenue And Expenses
Liabilities / Revenue54th percentileNet Margin65th percentile

Revenue

Up

$3,291,938

Up $127,660 (+4.0%) from 2014

Expenses

Up

$3,026,631

Up $181,289 (+6.4%) from 2014

Net Income

Down

$265,307

Down $53,629 (-17%) from 2014

Historical Trend

Balance Sheet Trend

Asset Growth64th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$10M$5.0M$0Assets 2011: $4,477,481Liabilities 2011: $1,643,405Net Assets 2011: $2,834,0762011Assets 2012: $4,940,693Liabilities 2012: $1,750,213Net Assets 2012: $3,190,4802012Assets 2013: $5,720,181Liabilities 2013: $2,090,367Net Assets 2013: $3,629,8142013Assets 2014: $6,248,360Liabilities 2014: $609,509Net Assets 2014: $5,638,8512014Assets 2015: $6,527,345Liabilities 2015: $726,865Net Assets 2015: $5,800,4802015Assets 2016: $6,662,134Liabilities 2016: $675,057Net Assets 2016: $5,987,0772016Assets 2017: $6,911,455Liabilities 2017: $734,791Net Assets 2017: $6,176,6642017Assets 2018: $7,072,550Liabilities 2018: $723,572Net Assets 2018: $6,348,9782018Assets 2019: $6,885,007Liabilities 2019: $800,520Net Assets 2019: $6,084,4872019Assets 2020: $6,782,453Liabilities 2020: $1,147,422Net Assets 2020: $5,635,0312020Assets 2022: $8,330,928Liabilities 2022: $3,318,210Net Assets 2022: $5,012,7182022Assets 2023: $8,585,854Liabilities 2023: $3,174,524Net Assets 2023: $5,411,3302023Assets 2024: $8,600,652Liabilities 2024: $2,726,378Net Assets 2024: $5,874,2742024Assets 2025: $8,485,099Liabilities 2025: $2,435,235Net Assets 2025: $6,049,8642025

Highlighted filing

2015

Assets$6,527,345
Liabilities$726,865
Net Assets$5,800,480
Open 2015 Filing

Operations Trend

Revenue Growth51st percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$4.0M$2.0M$0-$2.0MRevenue 2011: $2,406,697Expenses 2011: $2,210,602Net Income 2011: $196,0952011Revenue 2012: $2,586,908Expenses 2012: $2,230,504Net Income 2012: $356,4042012Revenue 2013: $2,928,881Expenses 2013: $2,478,745Net Income 2013: $450,1362013Revenue 2014: $3,164,278Expenses 2014: $2,845,342Net Income 2014: $318,9362014Revenue 2015: $3,291,938Expenses 2015: $3,026,631Net Income 2015: $265,3072015Revenue 2016: $3,390,543Expenses 2016: $3,138,525Net Income 2016: $252,0182016Revenue 2017: $3,492,598Expenses 2017: $3,487,273Net Income 2017: $5,3252017Revenue 2018: $3,436,788Expenses 2018: $3,322,974Net Income 2018: $113,8142018Revenue 2019: $3,383,890Expenses 2019: $3,747,042Net Income 2019: -$363,1522019Revenue 2020: $3,073,204Expenses 2020: $3,506,065Net Income 2020: -$432,8612020Revenue 2022: $3,380,749Expenses 2022: $3,194,277Net Income 2022: $186,4722022Revenue 2023: $3,529,390Expenses 2023: $3,291,639Net Income 2023: $237,7512023Revenue 2024: $3,654,707Expenses 2024: $3,506,825Net Income 2024: $147,8822024Revenue 2025: $3,481,199Expenses 2025: $3,601,588Net Income 2025: -$120,3892025

Highlighted filing

2015

Revenue$3,291,938
Expenses$3,026,631
Net Income$265,307
Open 2015 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Dec 30, 2015
Return Version
2014v6.0
Gross Receipts
$3,413,211
Mission and Program Overview

Mission

The council is dedicated to serving students and their families, colleges and universities, sponsoring bodies, governments and employers by promoting academic quality through formal recognition of higher education accrediting bodies and coordinates and works to advance self-regulation though accreditation.

attachment 1

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$3,208,106$3,415,111▲ $207,005
Savings and Temporary Cash Investments$2,806,504$2,887,443▲ $80,939
Land, Buildings, and Equipment, Net$201,023$187,779▼ $13,244
Prepaid Expenses and Deferred Charges$30,841$30,448▼ $393
Accounts Receivable$554$5,750▲ $5,196
Intangible Assets$1,332$814▼ $518
Cash and Non-Interest-Bearing Accounts$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$6,248,360$6,527,345▲ $278,985
Other Assets Total$0$0→ $0
Liabilities
Accounts Payable and Accrued Expenses$287,719$374,488▲ $86,769
Other Liabilities$321,790$352,377▲ $30,587
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$609,509$726,865▲ $117,356
Net Assets / Fund Balance
Unrestricted Net Assets$4,032,591$4,083,542▲ $50,951
Temporarily Rstr Net Assets$1,606,260$1,716,938▲ $110,678
Permanently Rstr Net Assets$0$0→ $0
Total Net Assets Fund Balance$5,638,851$5,800,480▲ $161,629
Total Liabilities and Net Assets / Fund Balance$6,248,360$6,527,345▲ $278,985

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$151,532$119,276$270,808
Leasehold Improvements$36,247$199,947$236,194
Compensation and Service Providers
Top Officer Pay95th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Judith EatonPresidentFT$417,070$114,954$532,024
Jan FriisVice President Govt AffairsFT$189,526$36,093$225,619
Jeff AbbottDirector of FinanceFT$111,650$19,645$131,295
Scott DantleyVP for Recognition ServicesFT$109,295$13,942$123,237

Board Members and Trustees

NameTitle
Dorothy Lelandchair
John E Bassettimmediate past chair
Madlyn L HanesVice Chair
Ann E RondeauDirector
Bob KerreyDirector
Craig D SwensonDirector
Cynthia Jackson-hammondDirector
David Johnson IiiDirector
Elsa NunezDirector
George a PruittDirector
James L GaudinoDirector
Joe D MayDirector
Judy C MinerDirector
Lesley WilsonDirector
Paul LeblancDirector
Paula M RooneyDirector
David MaxwellDirector (member at Large)
Harold L Martin Srsecretary
Satish Tripathitreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
None---
Revenue and Support

Revenue Composition

Contributions and Grants
$2,914,508
Program Service Revenue
$244,556
Investment Income
$132,874
Other Revenue
$0
Change in Net Assets
$265,307

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,291,938
Revenue Not Reported on Form 990
$-103,678
Total Revenue per Audited Statements
$3,188,260
Total Revenue per Form 990
$3,291,938
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,611,068
Other Expenses$1,415,563
Total Fundraising Expense$56,395
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$737,176$159,705$0$896,881
Fees for Services Other$550,649$9,441-$560,090
Other Salaries and Wages$478,044$24,976$14,406$517,426
Conferences and Meetings$259,809--$259,809
Office Expenses$99,913$10,979$38,574$149,466
Occupancy$118,004$17,580-$135,584
Payroll Taxes$63,637$9,619$927$74,183
Travel$13,226$50,125-$63,351
Pension Plan Contributions$57,365$2,763$1,729$61,857
Other Employee Benefits$57,250$2,712$759$60,721
Depreciation Depletion$50,454$7,517-$57,971
Fees for Services Legal$36,716$5,470-$42,186
Fees for Services Accounting$35,164$5,239-$40,403
Information Technology$29,372$4,376-$33,748
Other Expenses$5,718--$5,718
Total Functional Expenses$2,659,734$310,502$56,395$3,026,631

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,026,631
Total Expenses per Audited Statements$3,026,631
Total Expenses per Form 990$3,026,631
International Activity

International Summary

Employees
1
Spending
$78,500

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
Europe (Including Iceland and Greenland)Program ServicesInt'l quality assuranc-1$78,500
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

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Obligation Under Non Qualified Plan$352,377
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
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, sction B, line 11B

“990 review THE ORGANIZATION'S PRESIDENT AND DIRECTOR OF FINANCE AND ADMINISTRATION WILL REVIEW THE FORM 990. FOLLOWING COMPLETE REVIEW, THE PRESIDENT AND DIRECTOR OF FINANCE AND ADMINISTRATION WILL REVIEW THE FORM WITH THE TREASURER. FOLLOWING THAT REVIEW, THE RESERVE, INVESTMENT AND AUDIT COMMITTEE WILL REVIEW AND APPROVE THE FORM FOR SUBMISSION. FOLLOWING THAT REVIEW, THE FULL BOARD OF DIRECTORS WILL BE PRESENTED WITH A COPY OF THE FORM BEFORE FILING.”

form 990, part VI, section B, line 12C

“conflict of interest EACH YEAR, AT THE BEGINNING OF THE YEAR OR ON THE 1ST MEETING OF THE YEAR, THE BOARD OF DIRECTORS AND MEMBERS OF THE COMMITTEE ON RECOGNITION ARE PRESENTED WITH THE CONFLICT OF INTEREST POLICY FOR THEIR SPECIFIC GROUP AND ASKED TO SIGN THE ACKNOWLEDGMENT AND AFFIRMATION FORM. THE FORMS ARE FILED FOR ONE YEAR.”

form 990, part VI, section B, line 15

“Compensation for all positions the process of deciding compensation includes the review of similiar positions and salaries in the washington metro area. At least two sources are reviewed for compensation including the quatt salary survey. The executive committee and the chea board of directors review the president's job performance annually. After the annual review, the board of directors will update or amend the president's employment contract accordingly. The president is informed in writing of the results of the annual performance review and any changes in compensation. Changes in the president's employment contract are prepared by the organization's legal counsel. Documentation is retained in the chea office. The organization uses compensation surveys targeting higher education related organizations and similarly-sized associations to set the president's compensation. All compensation amounts are approved by the chea board of directors.”

form 990, part VI, section C, line 18

“public inspection THE ORGANIZATION REGULARLY PROVIDES ITS GOVERNING DOCUMENT, THE CHEA BYLAWS, TO GOVERNING BOARD MEMBERS, CHEA COMMITTEE ON RECOGNITION MEMBERS AND STAFF. THE BYLAWS ARE ALSO AVAILABLE UPON REQUEST, TO INTERESTED PARTIES. THE BOARD OF DIRECTORS' CONFLICT OF INTEREST POLICY IS REGULARLY MADE AVAILABLE TO BOARD MEMBERS AND CHEA STAFF AND AVAILABLE UPON REQUEST. THE COMMITTEE ON RECOGNITION MEMBERS ARE PROVIDED WITH COPIES OF THE COMMITTEE'S CONFLICT OF INTEREST POLICY AND THIS IS ALSO CONTAINED IN THE CHEA RECOGNITION POLICY AND PROCEDURES THAT IS AVAILABLE ON THE CHEA WEBSITE. BOTH THE GOVERNING BOARD AND THE COMMITTEE ON RECOGNITION COMPLETE AN ACKNOWLEDGMENT AND AFFIRMATION FORM THAT THEY HAVE READ, UNDERSTOOD AND AGREE TO COMPLY WITH CONFLICT OF INTEREST POLICY AND COMPLETE AN ANNUAL FORM 990 QUESTIONNAIRE. FINANCIAL STATEMENTS ARE PUBLISHED IN THE ORGANIZATION'S ANNUAL REPORT THAT IS AVAILABLE ON THE CHEA WEBSITE.”

Filing and Contact Details

Filer

Filer Name
Council for Higher Education Accreditation
EIN
52-1994352
In Care Of
% JEFF ABBOTT
Phone
2029556126
Address
ONE DUPONT CIRCLE NW SUITE 510, WASHINGTON, DC 20036-1135

Signing Officer

Name
Judith Eaton
Title
President
Phone
2029156126
Signed
2015-12-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Judith Eaton
Formed
1996
Legal Domicile
Dc
Voting Board Members
19
Independent Board Members
19
Employees
11
Volunteers
43

Preparer

Firm
Citrin Cooperman & Company Llp
Address
7101 WISCONSIN AVE, BETHESDA, MD 20814-4805
Preparer
Philip R Baker
Phone
3016549000
Supplemental Narrative

Additional Explanations

Form 990 Part IX Line 11G

“Description:consulting total fees:192977”

Form 990 Part IX Line 11G

“Description:quality group total fees:146906”

Form 990 Part IX Line 11G

“Description:services programs total fees:147400”

Form 990 Part IX Line 11G

“Description:services for programs total fees:72807”

Financial Statement Notes

Asc 740 Footnote

“The council is exempt under section 501(c)(3) of the internal revenue code of 1986. The council has filed for and received income tax exemptions in the various jursidictions where it is required to do so. The council files form 990 in the u.s. Jurisdiction. With few exceptions, the council is no longer subject to u.s. Federal, state, and local income tax examinations by taxing authorities for years before 2011. Management of the council believes it has no material uncertain tax positions, and accordingly, it will not recognize any unrecognized tax liabilities.”

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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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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2015 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$6,527,345
Liabilities
$726,865
Net assets
$5,800,480
Revenue
$3,291,938
Expenses
$3,026,631
Net income
$265,307
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.49$2.44$6.05$3.48$3.60$0.12
2024Summary only. Only limited summary data is available for this year.$8.60$2.73$5.87$3.65$3.51$0.15
2023Summary only. Only limited summary data is available for this year.$8.59$3.17$5.41$3.53$3.29$0.24
2022Summary only. Only limited summary data is available for this year.$8.33$3.32$5.01$3.38$3.19$0.19
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.78$1.15$5.64$3.07$3.51$0.43
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.89$0.80$6.08$3.38$3.75$0.36
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.07$0.72$6.35$3.44$3.32$0.11
2017Summary only. Only limited summary data is available for this year.$6.91$0.73$6.18$3.49$3.49$0.01
2016Detailed filing. Detailed filing data is available for this year.$6.66$0.68$5.99$3.39$3.14$0.25
2015Detailed filing. Detailed filing data is available for this year.$6.53$0.73$5.80$3.29$3.03$0.27
2014Detailed filing. Detailed filing data is available for this year.$6.25$0.61$5.64$3.16$2.85$0.32
2013Summary only. Only limited summary data is available for this year.$5.72$2.09$3.63$2.93$2.48$0.45
2012Summary only. Only limited summary data is available for this year.$4.94$1.75$3.19$2.59$2.23$0.36
2011Summary only. Only limited summary data is available for this year.$4.48$1.64$2.83$2.41$2.21$0.20
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2015 filings • 501(c)3 • $5M-$10M nonprofits