Civic Intelligence

The Association for Clinical Pastoral

EIN 58-1921094 • 501(c)3 • Atlanta, GA

Profile

The Association for Clinical Pastoral Education, Inc. is a professional association committed to advancing the experience-based theological education for seminarians, clergy and lay persons of diverse cultures, ethnic groups and faith traditions. ACPE establishes standards, certify supervisors and accredit's programs and centers in varied settings. ACPE programs promote the integration of personal history, faith tradition and behavioral sciences in the practice of spiritual care.

1 Concourse Pkwy 800Atlanta, GA 30328

n/A

Siviq Scores

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

Liabilities / Assets

57th percentile

0.18x

Higher debt load relative to assets than 57% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

67th percentile

0.34x

Higher debt load relative to revenue than 67% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

32nd percentile

-1.9%

Higher net margin than 32% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

83rd percentile

$252,472

Higher top officer pay than 83% of similar nonprofits.

Top officer pay equals 7.7% of source-year revenue.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Asset Growth

34th percentile

-0.5%

Faster asset growth than 34% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

43rd percentile

3.8%

Faster revenue growth than 43% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Assets

Down

$6,164,608

Down $28,203 (-0.5%) from 2023

Liabilities

Up

$1,116,189

Up $16,403 (+1.5%) from 2023

Net Assets

Down

$5,048,419

Down $44,606 (-0.9%) from 2023

Revenue

Up

$3,293,402

Up $121,657 (+3.8%) from 2023

Expenses

Down

$3,354,851

Down $71,513 (-2.1%) from 2023

Net Income

Up

-$61,449

Up $193,170 (+76%) from 2023

Trend Graphs

Balance Sheet Trend

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2010: $4,363,600Liabilities 2010: $675,834Net Assets 2010: $3,687,7662010Assets 2011: $4,616,897Liabilities 2011: $560,317Net Assets 2011: $4,056,5802011Assets 2012: $4,656,786Liabilities 2012: $174,251Net Assets 2012: $4,482,5352012Assets 2013: $4,360,666Liabilities 2013: $809,978Net Assets 2013: $3,550,6882013Assets 2014: $4,170,757Liabilities 2014: $459,593Net Assets 2014: $3,711,1642014Assets 2015: $4,232,989Liabilities 2015: $661,161Net Assets 2015: $3,571,8282015Assets 2016: $4,338,206Liabilities 2016: $468,479Net Assets 2016: $3,869,7272016Assets 2017: $4,683,055Liabilities 2017: $985,533Net Assets 2017: $3,697,5222017Assets 2018: $4,822,450Liabilities 2018: $1,253,119Net Assets 2018: $3,569,3312018Assets 2019: $4,817,001Liabilities 2019: $936,023Net Assets 2019: $3,880,9782019Assets 2020: $5,390,209Liabilities 2020: $864,685Net Assets 2020: $4,525,5242020Assets 2021: $5,968,916Liabilities 2021: $865,555Net Assets 2021: $5,103,3612021Assets 2022: $6,122,520Liabilities 2022: $1,176,490Net Assets 2022: $4,946,0302022Assets 2023: $6,192,811Liabilities 2023: $1,099,786Net Assets 2023: $5,093,0252023Assets 2024: $6,164,608Liabilities 2024: $1,116,189Net Assets 2024: $5,048,4192024

Highlighted filing

2024

Assets$6,164,608
Liabilities$1,116,189
Net Assets$5,048,419

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $2,597,1722010Expenses 2011: $2,427,7902011Expenses 2012: $2,564,7132012Revenue 2013: $3,791,723Expenses 2013: $4,836,198Net Income 2013: -$1,044,4752013Revenue 2014: $3,021,423Expenses 2014: $3,010,947Net Income 2014: $10,4762014Revenue 2015: $2,990,752Expenses 2015: $3,044,106Net Income 2015: -$53,3542015Revenue 2016: $3,545,215Expenses 2016: $3,282,657Net Income 2016: $262,5582016Revenue 2017: $3,357,285Expenses 2017: $3,614,041Net Income 2017: -$256,7562017Revenue 2018: $3,275,410Expenses 2018: $3,258,360Net Income 2018: $17,0502018Revenue 2019: $4,095,060Expenses 2019: $4,000,782Net Income 2019: $94,2782019Revenue 2020: $2,881,770Expenses 2020: $2,355,996Net Income 2020: $525,7742020Revenue 2021: $3,821,050Expenses 2021: $2,481,473Net Income 2021: $1,339,5772021Revenue 2022: $3,165,403Expenses 2022: $2,779,143Net Income 2022: $386,2602022Revenue 2023: $3,171,745Expenses 2023: $3,426,364Net Income 2023: -$254,6192023Revenue 2024: $3,293,402Expenses 2024: $3,354,851Net Income 2024: -$61,4492024

Highlighted filing

2024

Revenue$3,293,402
Expenses$3,354,851
Net Income-$61,449

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.16$1.12$5.05$3.29$3.35$0.06
2023Summary only. Only limited summary data is available for this year.$6.19$1.10$5.09$3.17$3.43$0.25
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.12$1.18$4.95$3.17$2.78$0.39
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.97$0.87$5.10$3.82$2.48$1.34
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.39$0.86$4.53$2.88$2.36$0.53
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.82$0.94$3.88$4.10$4.00$0.09
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.82$1.25$3.57$3.28$3.26$0.02
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.68$0.99$3.70$3.36$3.61$0.26
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.34$0.47$3.87$3.55$3.28$0.26
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.23$0.66$3.57$2.99$3.04$0.05
2014Detailed filing. Detailed filing data is available for this year.$4.17$0.46$3.71$3.02$3.01$0.01
2013Detailed filing. Detailed filing data is available for this year.$4.36$0.81$3.55$3.79$4.84$1.04
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.66$0.17$4.48$2.56
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.62$0.56$4.06$2.43
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.36$0.68$3.69$2.60
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 14, 2023
Return Version
2022v5.0
Gross Receipts
$4,032,785
Mission and Program Overview

Mission

The Association for Clinical Pastoral Education, Inc. is a professional association committed to advancing the experience-based theological education for seminarians, clergy and lay persons of diverse cultures, ethnic groups and faith traditions. ACPE establishes standards, certify supervisors and accredit's programs and centers in varied settings. ACPE programs promote the integration of personal history, faith tradition and behavioral sciences in the practice of spiritual care.

The association for clinical pastoral education, inc ("acpe")is the premier, doe-recognized organization that provides the highest quality cpe programs for spiritual care professionals of any faith and in any setting. We do this through a rigorous accreditation and certification process for centers and educators that provide cpe. The depth of our training enables students to realize their full potential to strengthen the spiritual health of people in their care as well as themselves.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$1,828,788$1,335,150▼ $493,638
Investments Program Related$1,191,627$1,191,627→ $0
Accounts Receivable$482,417$506,778▲ $24,361
Intangible Assets-$324,512-
Prepaid Expenses and Deferred Charges$118,771$115,369▼ $3,402
Land, Buildings, and Equipment, Net$233,452$109,956▼ $123,496
Pledges and Grants Receivable$5,988$5,988→ $0
Total Assets$5,968,916$6,122,520▲ $153,604
Other Assets Total$2,107,873$2,533,140▲ $425,267
Liabilities
Accounts Payable and Accrued Expenses$460,985$527,224▲ $66,239
Other Liabilities$0$357,066▲ $357,066
Deferred Revenue$404,570$292,200▼ $112,370
Total Liabilities$865,555$1,176,490▲ $310,935
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,644,649$2,969,797▲ $325,148
Net Assets With Donor Restrictions$2,458,712$1,976,233▼ $482,479
Total Net Assets Fund Balance$5,103,361$4,946,030▼ $157,331
Total Liabilities and Net Assets / Fund Balance$5,968,916$6,122,520▲ $153,604

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$65,895$234,014$299,909
Equipment$3,932$175,093$179,025
Leasehold Improvements$40,129$28,014$68,143
Investment Program Related Org$1,191,627--
Other Assets Org$23,242--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2022$1,109,627---$1,109,627
2021$1,109,627---$1,109,627
2020$1,109,627---$1,109,627
2019$1,109,627---$1,109,627
2018$1,109,627---$1,109,627
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Richard T HaythornCEO/executive DirectorPT$196,418$53,893$250,311
Marc MedwedAssociate Executive DirectorPT$149,755$41,095$190,850
Terese IzaguireBusiness ManagerPT$112,893$30,973$143,866

Board Members and Trustees

NameTitle
Shawn MaiChair
Cecelia WalkerChair-elect
Barbara BullockDirector
Claire BambergDirector
Danielle BuhuroDirector
David CarnishDirector
Elizabeth LarsonDirector
Mariclea CholletDirector
Robert RenixDirector
Tammerie DayDirector
Dagmar GrefeEx-officio
Jonathan BallTreasurer/secretary
Revenue and Support

Revenue Composition

Contributions and Grants
$31,950
Program Service Revenue
$3,062,601
Investment Income
$70,852
Other Revenue
$0
All Other Contributions
$31,950
Change in Net Assets
$386,260
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,445,527
Salaries, Compensation, and Employee Benefits$1,333,616
Total Fundraising Expense$60,798
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$365,739$221,086-$586,825
Current Officers, Directors, Trustees, and Key Employees$406,067$128,898$50,062$585,027
Fees for Services Other$101,185$219,009$2,861$323,055
Travel$181,671$44,742-$226,413
Depreciation Depletion$88,484$70,899$3,490$162,873
Other Employee Benefits$100,295$61,469-$161,764
Information Technology$74,730$59,879$2,947$137,556
Fees for Services Legal$36,624$96,966-$133,590
Office Expenses$12,538$105,554-$118,092
Conferences and Meetings$112,072$723-$112,795
Occupancy$36,464$29,217$1,438$67,119
Fees for Services Accounting-$52,190-$52,190
Insurance-$36,743-$36,743
Other Expenses$3,050$2,613-$2,613
All Other Expenses-$300-$300
Total Functional Expenses$1,518,919$1,199,426$60,798$2,779,143
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
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease Obligation$357,066
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 7A

Officer elections per section 7.03 - the chair-elect shall be nominated from the membership through the leadership development committee in even numbered years and shall be elected by ballot sent to all members eligible under section 3.03 to vote for such position. The position of secretary/treasurer shall be voted on by all members eligible under section 3.03 to vote for such position in the final year of the current secretary/treasurer's term. Except as otherwise provided in the bylaws, if the office of any officer becomes vacant for any reason, the vacancy shall be filled by the board of directors for the unexpired term of that office or until another election by the membership occurs. Classes of directors, term and election per section 5.02, the term of each director, other than an ex-officio director, shall be three (3) years. The directors shall be divided into three approximately equal classes, with the members of one class being elected each year, as their terms expire. Each director shall be elected by the membership to serve until such director's successor shall be elected and shall qualify or until such director's earlier resignation, removal from office, or death. Members of the board of directors, other than an ex-officio director, may serve a maximum of two (2) consecutive full terms plus any time served in any unexpired term, after which they shall rotate off the board for a minimum period of five (5) years. After such five (5) -year period, they shall be eligible for re-election.

Form 990, Part VI, Section A, Line 7B

While the board bears responsibility for primary governance, any changes to the bylaws must be approved by the membership. Also membership approval is required for the election of officers.

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

A draft of the form 990 and 990-t is reviewed by management to ensure the information is complete and accurate. Once management approves, a draft is circulated to the full board of directors to give them the opportunity to review, make changes and ask questions prior to filing the final form.

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

Members are asked at the beginning of each new term to sign the conflict of interest policy to assure compliance.

Form 990, Part VI, Section B, Line 15

Acpe has an agreement with emory university, fei#58-0566256 for emory to administer its human resource needs including hiring, payroll and employee benefits. As such, acpe's national office employees are reported on emory university's form 941 and acpe has agreed to abide by all emory rules, regulations and policies related to services provided. Acpe reimburses emory university the full cost of each employee's payroll plus an administrative fee. During 2022, the acpe national office has 14 employees included under emory's payroll reporting.

Form 990, Part VI, Section C, Line 18

The organization's form 1023, 990 and 990-t are available upon request.

Form 990, Part VI, Section C, Line 19

The organization's governing documents are available on its website. Conflict of interest policy and financial statements are available upon request, if appropriate.

Filing and Contact Details

Filer

Filer Name
The Association for Clinical Pastoral
EIN
58-1921094
Phone
4043201472
Address
1 CONCOURSE PKWY 800, ATLANTA, GA 30328
Doing Business As
Acpe

Signing Officer

Name
Rev Robin Brown-haithco
Title
Interim Exec. Dir,/CEO
Phone
4043201472
Signed
2023-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Rev Robin Brown-haithco
Formed
1991
Legal Domicile
Ga
Voting Board Members
11
Independent Board Members
11
Employees
0
Volunteers
400

Preparer

Firm
Jones and Kolb
Address
3475 PIEDMONT ROAD NE SUITE 1500, ATLANTA, GA 30305
Preparer
Laura H Heller
Phone
4042627920
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Payroll administration: program service expenses 49,935. Management and general expenses 23,735. Fundraising expenses 2,861. Total expenses 76,531. Certification and site stipends: program service expenses 18,000. Management and general expenses 0. Fundraising expenses 0. Total expenses 18,000. Other consultants: program service expenses 33,250. Management and general expenses 195,274. Fundraising expenses 0. Total expenses 228,524.

Financial Statement Notes

PART V, LINE 4:

Earnings from endowment fund held by the foundation for clinical pastoral education,inc (a type 1 supporting organization of acpe) are intended to used for general operations and continuing education programs.

Raw XML AppendixShowing 400 of 659 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
IRS990/AccountantCompileOrReviewInd00
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IRS990/AccountsReceivableGrp/EOYAmt0506778
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0THE ASSOCIATION FOR CLINICAL PASTORAL EDUCATION, INC ("ACPE")IS THE PREMIER, DOE-RECOGNIZED ORGANIZATION THAT PROVIDES THE HIGHEST QUALITY CPE PROGRAMS FOR SPIRITUAL CARE PROFESSIONALS OF ANY FAITH AND IN ANY SETTING. WE DO THIS THROUGH A RIGOROUS ACCREDITATION AND CERTIFICATION PROCESS FOR CENTERS AND EDUCATORS THAT PROVIDE CPE. THE DEPTH OF OUR TRAINING ENABLES STUDENTS TO REALIZE THEIR FULL POTENTIAL TO STRENGTHEN THE SPIRITUAL HEALTH OF PEOPLE IN THEIR CARE AS WELL AS THEMSELVES.
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IRS990/Desc0GENERAL EDUCATION - ACPE CERTIFIED CPE IS OFFERED IN MANY KINDS OF SETTINGS: IN HOSPITALS AND HEALTH CARE INCLUDING UNIVERSITY, CHILDREN'S, AND VETERANS' FACILITIES; IN HOSPICES; IN PSYCHIATRIC AND COMMUNITY CARE FACILITIES; IN WORKPLACE SETTINGS; IN GERIATRIC AND REHABILITATION CENTERS; AND IN CONGREGATIONAL AND PARISH-BASED SETTINGS. THE TEXTBOOKS FOR CPE INCLUDE IN-DEPTH STUDY OF "THE LIVING HUMAN DOCUMENTS." BY "LIVING HUMAN DOCUMENTS," WE MEAN BOTH THE PEOPLE WHO RECEIVE CARE AS WELL AS A STUDY OF OURSELVES, THE GIVERS OF CARE. THROUGH THE PRACTICE OF MINISTRY AND THE REFLECTION THEREON WITH SUPERVISOR AND PEERS, THE EXPERIENTIAL LEARNING THAT IS CPE TAKES PLACE.SINCE ACPE FORMED IN 1967 (AS A MERGER OF FOUR CPE ORGANIZATIONS), NEARLY 200,000 UNITS OF ACPE CERTIFIED CPE HAVE BEEN OFFERED TO ABOUT 75,000 INDIVIDUALS FROM THE UNITED STATES AND MANY OTHER COUNTRIES INTERNATIONALLY. APPROXIMATELY 9,000 UNITS OF ACPE CERTIFIED CPE ARE COMPLETED ANNUALLY. CPE STUDENTS COME FROM MANY DIFFERENT ETHNIC AND CULTURAL GROUPS. INDIVIDUALS FROM MANY FAITH TRADITIONS -- PROTESTANT, ROMAN CATHOLIC, JUDAISM, ISLAM, ORTHODOX CHRISTIAN, NATIVE AMERICAN RELIGIONS AND BUDDHISM -- HAVE TAKEN ACPE ACCREDITED CPE.THE ASSOCIATION FOR CLINICAL PASTORAL EDUCATION IS NATIONALLY RECOGNIZED AS AN ACCREDITING AGENCY IN THE FIELD OF CLINICAL PASTORAL EDUCATION BY THE U.S. SECRETARY OF EDUCATION THROUGH THE U.S. DEPARTMENT OF EDUCATION.THE ASSOCIATION HOLDS ANNUAL AND REGIONAL CONFERENCES, MEETINGS AND OTHER COMMUNICATION WITH MEMBERS TO ESTABLISH STANDARDS AND LEADERSHIP RELATED TO GENERAL EDUCATION
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