Civic Intelligence

Commission on Accreditation for Respiratory Care

990 • Fiscal year 2014 • EIN 75-2696563

Jan 01, 2014 to Dec 31, 2014 • Filed on Aug 17, 2015

Organization ProfileWWW.COARC.COM
1248 Harwood RoadBedford, TX 76021-4244

(817) 283-2835

Siviq Scores

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

Liabilities / Assets

61st percentile

0.21x

Higher debt load relative to assets than 61% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

75th percentile

0.45x

Higher debt load relative to revenue than 75% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Net Margin

71st percentile

13%

Higher net margin than 71% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

81st percentile

$135,632

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 16.5% of source-year revenue.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Asset Growth

36th percentile

-1.2%

Faster asset growth than 36% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

35th percentile

-1.5%

Faster revenue growth than 35% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Balance Sheet
Liabilities / Assets61st percentile

Assets

Down

$1,744,159

Down $22,019 (-1.2%) from 2013

Net Assets

Up

$1,372,607

Up $97,194 (+7.6%) from 2013

Liabilities

Down

$371,552

Down $119,213 (-24%) from 2013

Revenue And Expenses
Liabilities / Revenue75th percentileNet Margin71st percentile

Revenue

Down

$824,337

Down $12,189 (-1.5%) from 2013

Expenses

Up

$718,564

Up $19,222 (+2.7%) from 2013

Net Income

Down

$105,773

Down $31,411 (-23%) from 2013

Historical Trend

Balance Sheet Trend

Asset Growth36th percentile

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

$3.0M$2.0M$1.0M$0Assets 2010: $1,267,826Liabilities 2010: $515,224Net Assets 2010: $752,6022010Assets 2011: $1,405,206Liabilities 2011: $464,317Net Assets 2011: $940,8892011Assets 2012: $1,572,850Liabilities 2012: $462,731Net Assets 2012: $1,110,1192012Assets 2013: $1,766,178Liabilities 2013: $490,765Net Assets 2013: $1,275,4132013Assets 2014: $1,744,159Liabilities 2014: $371,552Net Assets 2014: $1,372,6072014Assets 2015: $1,984,316Liabilities 2015: $478,417Net Assets 2015: $1,505,8992015Assets 2016: $2,166,765Liabilities 2016: $547,404Net Assets 2016: $1,619,3612016Assets 2017: $2,240,959Liabilities 2017: $570,613Net Assets 2017: $1,670,3462017Assets 2018: $2,039,626Liabilities 2018: $540,571Net Assets 2018: $1,499,0552018Assets 2019: $1,714,345Liabilities 2019: $388,500Net Assets 2019: $1,325,8452019Assets 2020: $2,179,560Liabilities 2020: $509,664Net Assets 2020: $1,669,8962020Assets 2021: $2,450,761Liabilities 2021: $605,100Net Assets 2021: $1,845,6612021Assets 2022: $2,175,589Liabilities 2022: $571,922Net Assets 2022: $1,603,6672022Assets 2023: $2,866,895Liabilities 2023: $1,170,665Net Assets 2023: $1,696,2302023

Highlighted filing

2014

Assets$1,744,159
Liabilities$371,552
Net Assets$1,372,607
Open 2014 Filing

Operations Trend

Revenue Growth35th percentile

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

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2010: $754,2172010Expenses 2011: $829,9872011Expenses 2012: $692,4262012Revenue 2013: $836,526Expenses 2013: $699,342Net Income 2013: $137,1842013Revenue 2014: $824,337Expenses 2014: $718,564Net Income 2014: $105,7732014Revenue 2015: $1,037,493Expenses 2015: $886,427Net Income 2015: $151,0662015Revenue 2016: $1,059,329Expenses 2016: $944,381Net Income 2016: $114,9482016Revenue 2017: $1,057,673Expenses 2017: $1,036,401Net Income 2017: $21,2722017Revenue 2018: $1,120,231Expenses 2018: $1,212,942Net Income 2018: -$92,7112018Revenue 2019: $1,261,948Expenses 2019: $1,510,417Net Income 2019: -$248,4692019Revenue 2020: $1,121,594Expenses 2020: $931,847Net Income 2020: $189,7472020Revenue 2021: $1,100,740Expenses 2021: $955,879Net Income 2021: $144,8612021Revenue 2022: $1,293,932Expenses 2022: $1,348,881Net Income 2022: -$54,9492022Revenue 2023: $1,354,557Expenses 2023: $1,387,011Net Income 2023: -$32,4542023

Highlighted filing

2014

Revenue$824,337
Expenses$718,564
Net Income$105,773
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Aug 17, 2015
Return Version
2014v5.0
Gross Receipts
$824,665
Mission and Program Overview

Mission

Accreditation services: coarc accredits first professional respiratory care degree programs at the associate, baccalaureate, and masters degree level in the united states and internationally. The coarc also accredits professional respiratory care degree programs offering certificates in polysomnography.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$1,065,027$991,701▼ $73,326
Investments in Publicly Traded Securities$350,854$378,995▲ $28,141
Land, Buildings, and Equipment, Net$328,986$347,759▲ $18,773
Accounts Receivable$10,978$13,654▲ $2,676
Prepaid Expenses and Deferred Charges$10,033$11,750▲ $1,717
Total Assets$1,766,178$1,744,159▼ $22,019
Other Assets Total$300$300→ $0
Liabilities
Deferred Revenue$447,600$276,350▼ $171,250
Accounts Payable and Accrued Expenses$43,165$95,202▲ $52,037
Total Liabilities$490,765$371,552▼ $119,213
Net Assets / Fund Balance
Unrestricted Net Assets$1,275,413$1,372,607▲ $97,194
Total Net Assets Fund Balance$1,275,413$1,372,607▲ $97,194
Total Liabilities and Net Assets / Fund Balance$1,766,178$1,744,159▼ $22,019

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$254,259$154,481$408,740
Equipment$176,147-$176,147
Land$57,680-$57,680
Other Land Buildings$-140,327$140,327-
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleBaseTotal
Thomas Smalling-$135,632$135,632

Board Members and Trustees

NameTitle
Alan F Barker MdPresident
David L Collins PhdPresident-el
Allen Gustin Md-
Bradley a Leidich Msed-
Christine Hamilton Dhsc-
Connie B Rountree Ma-
Gary C White Med-
Ian J Gilmour Md-
KEVIN O'NEIL MD-
Kathy Rye-
Michael Prewitt Phd-
Pat Munzer Dhsc-
Shane Keene Dhsc-
Steven Stogner Md-
Thomas Hill Phd-
Diane Flatland MsExecutive Di
Charles E Cowles Jr MdSecretary
Robert P Delorme EdsTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$732,160
Program Service Revenue
$60,416
Investment Income
$31,701
Other Revenue
$60
Change in Net Assets
$105,773

Audited Revenue Reconciliation

Revenue per Audited Statements
$824,337
Revenue Not Reported on Form 990
$-2,262
Total Revenue per Audited Statements
$822,075
Total Revenue per Form 990
$824,337
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$419,056
Other Expenses$299,508
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Comp Disqual Persons-$218,121-$218,121
Other Salaries and Wages$129,100--$129,100
Conferences and Meetings$90,366$7,696-$98,062
Other Employee Benefits$54,549--$54,549
Occupancy$27,475--$27,475
Depreciation Depletion-$21,910-$21,910
Pension Plan Contributions$17,286--$17,286
Fees for Services Accounting-$16,925-$16,925
Information Technology$10,847--$10,847
Other Expenses$9,671--$9,671
Insurance-$9,407-$9,407
All Other Expenses$9,270--$9,270
Fees for Services Legal$9,206--$9,206
Office Expenses$6,655--$6,655
Fees for Services Other$4,594--$4,594
Total Functional Expenses$444,505$274,059$0$718,564

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$724,881
Expenses per Audited Statements$718,564
Total Expenses per Form 990$718,564
Expenses Not Reported on Form 990$6,317
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

“Copies of the 990 and audited statements are presented to each board member for review and possible questions.”

Form 990, Page 6, Part VI, Line 15A

“The governing body obtained the services of an hr consultant.”

Form 990, Page 6, Part VI, Line 15B

“The governing body obtained the services of an hr consultant.”

Form 990, Page 6, Part VI, Line 19

“UPON WRITTEN REQUEST.”

Filing and Contact Details

Filer

Filer Name
Commission on Accreditation for
EIN
75-2696563
Phone
8172832835
Address
1248 HARWOOD ROAD, BEDFORD, TX 76021-4244

Signing Officer

Name
Thomas Smalling
Title
Executive Director
Phone
8172832835
Signed
2015-08-17
Discuss with paid preparer
Yes

Organization Details

Formed
1997
Legal Domicile
TX
Voting Board Members
18
Independent Board Members
18
Employees
5
Volunteers
40

Preparer

Firm
Hinckley Cook Pc
Address
2005 E LAMAR BLVD, ARLINGTON, TX 76006-7306
Preparer
Kris D Hinckley
Phone
8172651040
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“Accreditation services: coarc accredits first professional respiratory care degree programs at the associate, baccalaureate, and masters degree level in the united states and internationally. The coarc also accredits professional respiratory care degree programs offering certificates in polysomnography.”

Form 990, Part XI, Line 9

“Book loss on disposal of fixed assets -1,067 book / tax depreciation difference -6,317”

Financial Statement Notes

Schedule D, Page 4, Part XI, Line 2D

“Book loss on disposal of fixed assets -1,067”

Schedule D, Page 4, Part XII, Line 2D

“Book / tax depreciation difference 6,317”

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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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IRS990/OtherExpensesGrp/Desc1SITE VISIT EXPENSE
IRS990/OtherExpensesGrp/Desc2SPECIAL PROJ SURVEY DEVEL
IRS990/OtherExpensesGrp/Desc3MEMBERSHIP FEES AND DUES
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IRS990/ProgramServiceRevenueGrp/Desc0SITE VISIT FEES
IRS990/ProgramServiceRevenueGrp/Desc1EVALUATION FEES
IRS990/ProgramServiceRevenueGrp/Desc2APPLICATION FEES
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IRS990/ReportLandBuildingEquipmentInd0true
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IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0749750
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0653900
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt03628340
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt032029
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt017704
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt028151
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt01286
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt028231
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IRS990ScheduleA/InvestmentIncomePYPct00.03000
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt01018881
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IRS990ScheduleA/Total509Grp/TotalAmt04248791
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt01020167
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IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt04356192
IRS990/ScheduleBRequiredInd0false
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IRS990ScheduleD/BuildingsGrp/DepreciationAmt0154481
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IRS990ScheduleD/EquipmentGrp/BookValueAmt0176147
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IRS990ScheduleD/RevenueSubtotalAmt0824337
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0BOOK LOSS ON DISPOSAL OF FIXED ASSETS -1,067
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1BOOK / TAX DEPRECIATION DIFFERENCE 6,317
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 4, PART XI, LINE 2D
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 4, PART XII, LINE 2D
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IRS990ScheduleD/TotalExpensesPerForm990Amt0718564
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IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ACCREDITATION SERVICES: COARC ACCREDITS FIRST PROFESSIONAL RESPIRATORY CARE DEGREE PROGRAMS AT THE ASSOCIATE, BACCALAUREATE, AND MASTERS DEGREE LEVEL IN THE UNITED STATES AND INTERNATIONALLY. THE COARC ALSO ACCREDITS PROFESSIONAL RESPIRATORY CARE DEGREE PROGRAMS OFFERING CERTIFICATES IN POLYSOMNOGRAPHY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1COPIES OF THE 990 AND AUDITED STATEMENTS ARE PRESENTED TO EACH BOARD MEMBER FOR REVIEW AND POSSIBLE QUESTIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE GOVERNING BODY OBTAINED THE SERVICES OF AN HR CONSULTANT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE GOVERNING BODY OBTAINED THE SERVICES OF AN HR CONSULTANT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4UPON WRITTEN REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5BOOK LOSS ON DISPOSAL OF FIXED ASSETS -1,067 BOOK / TAX DEPRECIATION DIFFERENCE -6,317
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false

Document Assets

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Filings

Displayed year

2014 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,744,159
Liabilities
$371,552
Net assets
$1,372,607
Revenue
$824,337
Expenses
$718,564
Net income
$105,773
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$2.87$1.17$1.70$1.35$1.39$0.03
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.18$0.57$1.60$1.29$1.35$0.05
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.45$0.61$1.85$1.10$0.96$0.14
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.18$0.51$1.67$1.12$0.93$0.19
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.71$0.39$1.33$1.26$1.51$0.25
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.04$0.54$1.50$1.12$1.21$0.09
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.24$0.57$1.67$1.06$1.04$0.02
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.17$0.55$1.62$1.06$0.94$0.11
2015Summary only. Only limited summary data is available for this year.$1.98$0.48$1.51$1.04$0.89$0.15
2014Detailed filing. Detailed filing data is available for this year.$1.74$0.37$1.37$0.82$0.72$0.11
2013Summary only. Only limited summary data is available for this year.$1.77$0.49$1.28$0.84$0.70$0.14
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.57$0.46$1.11$0.69
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.41$0.46$0.94$0.83
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.27$0.52$0.75$0.75