Civic Intelligence

Foreign Credentialing Commission on Physical Therapy Inc

990 • Fiscal year 2017 • EIN 54-1907410

Jan 01, 2017 to Dec 31, 2017 • Filed on Nov 12, 2018

124 West Street South 3rd FLAlexandria, VA 22314

(703) 299-3100

Siviq Scores

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

Liabilities / Assets

15th percentile

0.03x

Higher debt load relative to assets than 15% of similar nonprofits.

2017 filings • 501(c)6 • $5M-$10M nonprofits • Source year 2017

Liabilities / Revenue

18th percentile

0.07x

Higher debt load relative to revenue than 18% of similar nonprofits.

2017 filings • 501(c)6 • $5M-$10M nonprofits • Source year 2017

Net Margin

5th percentile

-22%

Higher net margin than 5% of similar nonprofits.

2017 filings • 501(c)6 • $5M-$10M nonprofits • Source year 2017

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2017

Asset Growth

37th percentile

2.7%

Faster asset growth than 37% of similar nonprofits.

2017 filings • 501(c)6 • $5M-$10M nonprofits • Annualized from 2016 to 2017

Revenue Growth

8th percentile

-19%

Faster revenue growth than 8% of similar nonprofits.

2017 filings • 501(c)6 • $5M-$10M nonprofits • Annualized from 2016 to 2017

Assets

Up

$5,089,375

Up $134,150 (+2.7%) from 2016

Net Assets

Up

$4,946,998

Up $24,763 (+0.5%) from 2016

Liabilities

Up

$142,377

Up $109,387 (+332%) from 2016

Revenue

Down

$1,933,234

Down $445,621 (-19%) from 2016

Expenses

Down

$2,356,438

Down $54,584 (-2.3%) from 2016

Net Income

Down

-$423,204

Down $391,037 (-1216%) from 2016

Historical Trend

Balance Sheet Trend

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

$10M$5.0M$0Assets 2011: $3,240,159Liabilities 2011: $163,341Net Assets 2011: $3,076,8182011Assets 2012: $3,818,834Liabilities 2012: $102,151Net Assets 2012: $3,716,6832012Assets 2013: $4,459,686Liabilities 2013: $67,890Net Assets 2013: $4,391,7962013Assets 2014: $4,703,839Liabilities 2014: $41,754Net Assets 2014: $4,662,0852014Assets 2015: $4,916,211Liabilities 2015: $81,366Net Assets 2015: $4,834,8452015Assets 2016: $4,955,225Liabilities 2016: $32,990Net Assets 2016: $4,922,2352016Assets 2017: $5,089,375Liabilities 2017: $142,377Net Assets 2017: $4,946,9982017Assets 2018: $4,367,247Liabilities 2018: $84,116Net Assets 2018: $4,283,1312018Assets 2019: $5,214,166Liabilities 2019: $196,296Net Assets 2019: $5,017,8702019Assets 2020: $6,129,881Liabilities 2020: $865,845Net Assets 2020: $5,264,0362020Assets 2021: $7,542,229Liabilities 2021: $885,266Net Assets 2021: $6,656,9632021Assets 2022: $7,629,761Liabilities 2022: $1,467,460Net Assets 2022: $6,162,3012022Assets 2023: $6,484,364Liabilities 2023: $1,121,438Net Assets 2023: $5,362,9262023Assets 2024: $8,427,184Liabilities 2024: $1,001,869Net Assets 2024: $7,425,3152024

Highlighted filing

2017

Assets$5,089,375
Liabilities$142,377
Net Assets$4,946,998

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2011: $2,132,091Expenses 2011: $1,555,283Net Income 2011: $576,8082011Revenue 2012: $2,404,958Expenses 2012: $1,855,380Net Income 2012: $549,5782012Revenue 2013: $2,345,549Expenses 2013: $1,955,573Net Income 2013: $389,9762013Revenue 2014: $2,433,121Expenses 2014: $2,020,052Net Income 2014: $413,0692014Revenue 2015: $2,516,277Expenses 2015: $2,349,327Net Income 2015: $166,9502015Revenue 2016: $2,378,855Expenses 2016: $2,411,022Net Income 2016: -$32,1672016Revenue 2017: $1,933,234Expenses 2017: $2,356,438Net Income 2017: -$423,2042017Revenue 2018: $2,235,752Expenses 2018: $2,314,226Net Income 2018: -$78,4742018Revenue 2019: $2,906,603Expenses 2019: $2,322,892Net Income 2019: $583,7112019Revenue 2020: $2,486,507Expenses 2020: $2,212,304Net Income 2020: $274,2032020Revenue 2021: $2,840,104Expenses 2021: $2,207,694Net Income 2021: $632,4102021Revenue 2022: $2,759,400Expenses 2022: $1,969,817Net Income 2022: $789,5832022Revenue 2023: $3,560,002Expenses 2023: $4,863,746Net Income 2023: -$1,303,7442023Revenue 2024: $3,667,070Expenses 2024: $2,109,092Net Income 2024: $1,557,9782024

Highlighted filing

2017

Revenue$1,933,234
Expenses$2,356,438
Net Income-$423,204
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Nov 12, 2018
Return Version
2017v2.3
Gross Receipts
$2,262,408
Mission and Program Overview

Mission

Fccpt's mission is to support protection of the public through the evaluation and authentication of credentials and provision of related services in an ethical manner.

Provides educational credentials reviews for non-capte candidates for comparability to us physical therapy education programs.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$3,392,600$4,000,204▲ $607,604
Land, Buildings, and Equipment, Net$741,042$904,546▲ $163,504
Savings and Temporary Cash Investments$751,502$147,703▼ $603,799
Cash and Non-Interest-Bearing Accounts$34,706--
Prepaid Expenses and Deferred Charges$26,815$32,417▲ $5,602
Accounts Receivable$8,560$4,505▼ $4,055
Total Assets$4,955,225$5,089,375▲ $134,150
Liabilities
Accounts Payable and Accrued Expenses$24,990$140,431▲ $115,441
Other Liabilities$7,825$0▼ $7,825
Deferred Revenue$175$1,946▲ $1,771
Total Liabilities$32,990$142,377▲ $109,387
Net Assets / Fund Balance
Unrestricted Net Assets$4,922,235$4,946,998▲ $24,763
Total Net Assets Fund Balance$4,922,235$4,946,998▲ $24,763
Total Liabilities and Net Assets / Fund Balance$4,955,225$5,089,375▲ $134,150

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$647,184$1,106,047$1,753,231
Equipment$173,542$169,612$343,154
Leasehold Improvements$83,820$22,860$106,680
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Susan LindebladManaging DirectorFT$122,539$16,675$139,214
Kathleen Luedtke-hoffmanManaging DirectorFT$83,977$21,793$105,770
Ronald De Vera BarredoptChair-$5,000-$5,000
Alan MeadeDirector-$2,500-$2,500
Emilio PuenteduraDirector-$2,500-$2,500
Mary BennettDirector-$2,500-$2,500
Nancy KatzDirector-$2,500-$2,500
Shirin ZamanDirector-$2,500-$2,500
Betsy BeckerDirector-$1,250-$1,250
John GreanyDirector-$1,250-$1,250
Sara MaherDirector-$1,250-$1,250

Board Members and Trustees

Highest Paid Contractors

ContractorServicesLocationCompensation
Stickshift SolutionsSoftware Development6040 CALLAWAY COURT, Centreville, VA 20121$184,860
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,746,849
Investment Income
$186,385
Other Revenue
$0
Change in Net Assets
$-423,204

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,933,234
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$447,967
Total Revenue per Audited Statements
$2,381,201
Total Revenue per Form 990
$1,933,234
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,308,204
Other Expenses$1,048,234
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$983,680
Fees for Services Management---$332,278
Depreciation Depletion---$214,995
Occupancy---$143,343
Other Employee Benefits---$131,387
Pension Plan Contributions---$121,512
Payroll Taxes---$71,625
Fees for Services Legal---$57,532
Information Technology---$40,436
Fees for Service Investment Mgmnt Fees---$25,715
Travel---$25,481
Office Expenses---$20,101
All Other Expenses---$16,307
Insurance---$13,058
Other Expenses---$12,773
Fees for Services Accounting---$11,838
Conferences and Meetings---$7,026
Fees for Services Other---$6,475
Total Functional Expenses$0$0$0$2,356,438

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,356,438
Total Expenses per Audited Statements$2,356,438
Total Expenses per Form 990$2,356,438
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
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
No
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
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

The organization has one member, which is the federation of state boards of physical therapy.

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

The form 990 is prepared by an independent third party with the assistance of the organization's cfo. Once complete, it is thoroughly reviewed by the cfo and copies are provided to the board of directors prior to filing the return.

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

Conflict of interest statements are signed annually and the organization's cfo is responsible for tracking transactions during the year to ensure compliance.

Form 990, Part VI, Section B, Line 15

The organization utilizes the services of an independent third party to review and advise on the salary administration program. This involves generating a detailed survey of positions that are comparable to the organization's based on job description, size and geographic location. The information from the survey is used to establish pay ranges by position. The study results are approved by the parent organization's board of directors. By policy, the salary ranges must be followed. The parent organization's board of directors is responsible for establishing the annual salary of the ceo based on the guidelines previously described. Any bonuses for the ceo or other staff are approved by the parent organization's board of directors. The ceo is responsible for determining the compensation of other officers and senior staff, subject to the guidelines previously described.

Form 990, Part VI, Section C, Line 19

Only information contained in the form 990 is made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Foreign Credentialing Commission on
EIN
54-1907410
Phone
7032993100
Address
124 WEST STREET SOUTH 3RD FL, ALEXANDRIA, VA 22314

Signing Officer

Name
Linda Michelsen
Title
CFO
Phone
7032993100
Signed
2018-11-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Linda Michelsen
Formed
1998
Legal Domicile
De
Voting Board Members
9
Independent Board Members
9
Employees
16
Volunteers
4

Preparer

Firm
Kaiser Scherer & Schlegel Pllc
Address
1410 SPRING HILL ROAD SUITE 400, MCLEAN, VA 22102
Preparer
G D Arnold Iii
Phone
7038474660
Supplemental Narrative

Additional Explanations

FORM 990, PART V, LINE 2A, PAYROLL:

The federation of state boards of physical therapy (parent organization) processes all of the payroll. The related payroll and benefit expenses associated with subsidiary operations are allocated to and reimbursed by each subsidiary.

Financial Statement Notes

Part VI, Other Assets

Software 1,753,231 less accumulated depreciation 1,106,047 _________ book value 647,184

Raw XML AppendixShowing 400 of 501 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/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0PROVIDES EDUCATIONAL CREDENTIALS REVIEWS FOR NON-CAPTE CANDIDATES FOR COMPARABILITY TO US PHYSICAL THERAPY EDUCATION PROGRAMS.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt04922235
IRS990/NetAssetsOrFundBalancesEOYAmt04946998
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt055789
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt055789
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0447967
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/TotalAmt0143343
IRS990/OfficeExpensesGrp/TotalAmt020101
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0131387
IRS990/OtherExpensesGrp/Desc0BANK SERVICE CHARGES
IRS990/OtherExpensesGrp/Desc1TEMPORARY EMPLOYMENT
IRS990/OtherExpensesGrp/Desc2COMMUTING EXPENSES
IRS990/OtherExpensesGrp/Desc3MISCELLANEOUS
IRS990/OtherExpensesGrp/TotalAmt063280
IRS990/OtherExpensesGrp/TotalAmt143744
IRS990/OtherExpensesGrp/TotalAmt213852
IRS990/OtherExpensesGrp/TotalAmt312773
IRS990/OtherLiabilitiesGrp/BOYAmt07825
IRS990/OtherLiabilitiesGrp/EOYAmt00
IRS990/OtherSalariesAndWagesGrp/TotalAmt0983680
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/TotalAmt071625
IRS990/PensionPlanContributionsGrp/TotalAmt0121512
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt026815
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt032417
IRS990/PrincipalOfficerNm0LINDA MICHELSEN
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611710
IRS990/ProgramServiceRevenueGrp/Desc0CREDENTIALING FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01746849
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01746849
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0123275
IRS990/PYOtherExpensesAmt01083026
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt02255580
IRS990/PYRevenuesLessExpensesAmt0-32167
IRS990/PYSalariesCompEmpBnftPaidAmt01327996
IRS990/PYTotalExpensesAmt02411022
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt02378855
IRS990/ReconcilationRevenueExpnssAmt0-423204
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0751502
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0147703
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt0173542
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0169612
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0343154
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt02356438
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt083820
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt022860
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0106680
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0447967
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0647184
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt01106047
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt01753231
IRS990ScheduleD/RevenueNotReportedAmt0447967
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01933234
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0SOFTWARE 1,753,231 LESS ACCUMULATED DEPRECIATION 1,106,047 _________ BOOK VALUE 647,184
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART VI, OTHER ASSETS
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0904546
IRS990ScheduleD/TotalExpensesPerForm990Amt02356438
IRS990ScheduleD/TotalRevenuePerForm990Amt01933234
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02381201
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02356438
IRS990ScheduleJ/CompensationSurveyInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/IndependentConsultantInd0X
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt085169
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt128810
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0503710
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt1225567
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt0205085
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt135563
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt025755
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt15775
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0WILLIAM A HATHERILL
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1LINDA MICHELSEN
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0CEO
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1CFO
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0819719
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt1295715
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0A RELATED PARTY ESTABLISHED A DEFERRED COMPENSATION PLAN OFFERED TO KEY EMPLOYEES SELECTED BY ITS BOARD OF DIRECTORS. THE PLAN IS A NONQUALIFIED PLAN UNDER THE INTERNAL REVENUE SERVICE GUIDELINES. CURRENTLY, ONLY THE CHIEF EXECUTIVE OFFICER OF THE FOREIGN CREDENTIALING COMMISSION PARTICIPATES IN THE PLAN.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 4B
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd01
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FEDERATION OF STATE BOARDS OF PHYSICAL THERAPY (PARENT ORGANIZATION) PROCESSES ALL OF THE PAYROLL. THE RELATED PAYROLL AND BENEFIT EXPENSES ASSOCIATED WITH SUBSIDIARY OPERATIONS ARE ALLOCATED TO AND REIMBURSED BY EACH SUBSIDIARY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION HAS ONE MEMBER, WHICH IS THE FEDERATION OF STATE BOARDS OF PHYSICAL THERAPY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE FORM 990 IS PREPARED BY AN INDEPENDENT THIRD PARTY WITH THE ASSISTANCE OF THE ORGANIZATION'S CFO. ONCE COMPLETE, IT IS THOROUGHLY REVIEWED BY THE CFO AND COPIES ARE PROVIDED TO THE BOARD OF DIRECTORS PRIOR TO FILING THE RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3CONFLICT OF INTEREST STATEMENTS ARE SIGNED ANNUALLY AND THE ORGANIZATION'S CFO IS RESPONSIBLE FOR TRACKING TRANSACTIONS DURING THE YEAR TO ENSURE COMPLIANCE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION UTILIZES THE SERVICES OF AN INDEPENDENT THIRD PARTY TO REVIEW AND ADVISE ON THE SALARY ADMINISTRATION PROGRAM. THIS INVOLVES GENERATING A DETAILED SURVEY OF POSITIONS THAT ARE COMPARABLE TO THE ORGANIZATION'S BASED ON JOB DESCRIPTION, SIZE AND GEOGRAPHIC LOCATION. THE INFORMATION FROM THE SURVEY IS USED TO ESTABLISH PAY RANGES BY POSITION. THE STUDY RESULTS ARE APPROVED BY THE PARENT ORGANIZATION'S BOARD OF DIRECTORS. BY POLICY, THE SALARY RANGES MUST BE FOLLOWED. THE PARENT ORGANIZATION'S BOARD OF DIRECTORS IS RESPONSIBLE FOR ESTABLISHING THE ANNUAL SALARY OF THE CEO BASED ON THE GUIDELINES PREVIOUSLY DESCRIBED. ANY BONUSES FOR THE CEO OR OTHER STAFF ARE APPROVED BY THE PARENT ORGANIZATION'S BOARD OF DIRECTORS. THE CEO IS RESPONSIBLE FOR DETERMINING THE COMPENSATION OF OTHER OFFICERS AND SENIOR STAFF, SUBJECT TO THE GUIDELINES PREVIOUSLY DESCRIBED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ONLY INFORMATION CONTAINED IN THE FORM 990 IS MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART V, LINE 2A, PAYROLL:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd10
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd20
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt0OWNS 100 OF FCCPT
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt1FSBPT OWNS 100 OF KING-WEST
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt2FSBPT CONTROLS 100 OF HRRI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0FEDERATION OF STATE BOARDS OF PHYSICAL THERAPY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1KING-WEST PROPERTIES INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt2HEALTHCARE REGULATORY RESEARCH INSTITUTE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0630946217
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1205211100
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN2611848085
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(6)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt1501(C)(2)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt2501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0AL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1VA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd2DE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0ADMINISTERING STATE TESTS TO PHYSICAL THERAPY APPLICANTS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1OFFICE BLDG RENTAL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt2RESEARCH AND ENHANCE HEALTHCARE REGULATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0124 WEST STREET SOUTH 3RD FL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt1124 WEST STREET SOUTH 3RD FL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt2124 WEST STREET SOUTH 3RD FL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0ALEXANDRIA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm1ALEXANDRIA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm2ALEXANDRIA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0VA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd1VA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd2VA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd022314
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd122314
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd222314
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd01
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.43$1.00$7.43$3.67$2.11$1.56
2023Detailed filing. Detailed filing data is available for this year.$6.48$1.12$5.36$3.56$4.86$1.30
2022Detailed filing. Detailed filing data is available for this year.$7.63$1.47$6.16$2.76$1.97$0.79
2021Detailed filing. Detailed filing data is available for this year.$7.54$0.89$6.66$2.84$2.21$0.63
2020Detailed filing. Detailed filing data is available for this year.$6.13$0.87$5.26$2.49$2.21$0.27
2019Detailed filing. Detailed filing data is available for this year.$5.21$0.20$5.02$2.91$2.32$0.58
2018Detailed filing. Detailed filing data is available for this year.$4.37$0.08$4.28$2.24$2.31$0.08
2017Detailed filing. Detailed filing data is available for this year.$5.09$0.14$4.95$1.93$2.36$0.42
2016Detailed filing. Detailed filing data is available for this year.$4.96$0.03$4.92$2.38$2.41$0.03
2015Detailed filing. Detailed filing data is available for this year.$4.92$0.08$4.83$2.52$2.35$0.17
2014Detailed filing. Detailed filing data is available for this year.$4.70$0.04$4.66$2.43$2.02$0.41
2013Detailed filing. Detailed filing data is available for this year.$4.46$0.07$4.39$2.35$1.96$0.39
2012Summary only. Only limited summary data is available for this year.$3.82$0.10$3.72$2.40$1.86$0.55
2011Summary only. Only limited summary data is available for this year.$3.24$0.16$3.08$2.13$1.56$0.58