Civic Intelligence

Commission on Accreditation for Respiratory Care

990 • Fiscal year 2017 • EIN 75-2696563

Jan 01, 2017 to Dec 31, 2017 • Filed on Jul 20, 2018

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

67th percentile

0.25x

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

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

79th percentile

0.54x

Higher debt load relative to revenue than 79% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

47th percentile

2.0%

Higher net margin than 47% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

83rd percentile

$146,194

Higher top officer pay than 83% of similar nonprofits.

Top officer pay equals 13.8% of source-year revenue.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

51st percentile

3.4%

Faster asset growth than 51% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

37th percentile

-0.2%

Faster revenue growth than 37% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Up

$2,240,959

Up $74,194 (+3.4%) from 2016

Net Assets

Up

$1,670,346

Up $50,985 (+3.1%) from 2016

Liabilities

Up

$570,613

Up $23,209 (+4.2%) from 2016

Revenue

Down

$1,057,673

Down $1,656 (-0.2%) from 2016

Expenses

Up

$1,036,401

Up $92,020 (+9.7%) from 2016

Net Income

Down

$21,272

Down $93,676 (-81%) from 2016

Historical Trend

Balance Sheet Trend

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

2017

Assets$2,240,959
Liabilities$570,613
Net Assets$1,670,346

Operations Trend

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

2017

Revenue$1,057,673
Expenses$1,036,401
Net Income$21,272
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Jul 20, 2018
Return Version
2017v2.3
Gross Receipts
$1,058,088
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.

ACCREDITATION SERVICES

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$1,275,649$1,241,484▼ $34,165
Investments in Publicly Traded Securities$408,889$477,590▲ $68,701
Land, Buildings, and Equipment, Net$299,119$273,683▼ $25,436
Intangible Assets$100,000$214,799▲ $114,799
Accounts Receivable$70,530$17,480▼ $53,050
Prepaid Expenses and Deferred Charges$12,278$15,623▲ $3,345
Total Assets$2,166,765$2,240,959▲ $74,194
Other Assets Total$300$300→ $0
Liabilities
Deferred Revenue$444,385$398,350▼ $46,035
Accounts Payable and Accrued Expenses$103,019$172,263▲ $69,244
Total Liabilities$547,404$570,613▲ $23,209
Net Assets / Fund Balance
Unrestricted Net Assets$1,619,361$1,670,346▲ $50,985
Total Net Assets Fund Balance$1,619,361$1,670,346▲ $50,985
Total Liabilities and Net Assets / Fund Balance$2,166,765$2,240,959▲ $74,194

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$199,402$209,964$409,366
Equipment$16,601$92,798$109,399
Land$57,680-$57,680
Compensation and Service Providers

Employees

NameTitleBaseTotal
Thomas SmallingExecutive Di$146,194$146,194

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$790,250
Program Service Revenue
$225,856
Investment Income
$30,567
Other Revenue
$11,000
Change in Net Assets
$21,272

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,057,673
Revenue Not Reported on Form 990
$39,116
Total Revenue per Audited Statements
$1,096,789
Total Revenue per Form 990
$1,057,673
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$562,013
Other Expenses$474,388
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$313,854$153,074-$466,928
Conferences and Meetings$123,880$8,284-$132,164
Other Employee Benefits$70,321--$70,321
Occupancy$28,551--$28,551
Pension Plan Contributions$24,764--$24,764
Fees for Services Accounting-$18,973-$18,973
Depreciation Depletion-$16,963-$16,963
Fees for Services Management$15,000--$15,000
Insurance-$14,286-$14,286
All Other Expenses$12,715--$12,715
Information Technology$11,890--$11,890
Other Expenses$10,832--$10,832
Fees for Services Legal$9,699--$9,699
Office Expenses$6,905--$6,905
Fees for Services Other$3,255--$3,255
Total Functional Expenses$824,821$211,580$0$1,036,401

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,045,804
Expenses per Audited Statements$1,036,401
Total Expenses per Form 990$1,036,401
Expenses Not Reported on Form 990$9,403
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
Yes
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
2018-07-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Allen Gustin Md
Formed
1997
Legal Domicile
TX
Voting Board Members
20
Independent Board Members
20
Employees
6

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 fixed asset disposal -259 prior period adjustment -371 book / tax depreciation difference -9,403 total -10,033

Financial Statement Notes

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

Book loss on fixed asset disposal -259 prior period adjustment -371

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

Book / tax depreciation difference 9,403

Raw XML AppendixShowing 400 of 518 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/AccountantCompileOrReviewInd0true
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0103019
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0172263
IRS990/AccountsReceivableGrp/BOYAmt070530
IRS990/AccountsReceivableGrp/EOYAmt017480
IRS990/AcctCompileOrReviewBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0ACCREDITATION SERVICES
IRS990/AllOtherExpensesGrp/ProgramServicesAmt012715
IRS990/AllOtherExpensesGrp/TotalAmt012715
IRS990/AuditCommitteeInd0true
IRS990/BooksInCareOfDetail/PersonNm0JANA ANDERSON
IRS990/BooksInCareOfDetail/PhoneNum08172832835
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt01248 HARWOOD
IRS990/BooksInCareOfDetail/USAddress/CityNm0BEDFORD
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0TX
IRS990/BooksInCareOfDetail/USAddress/ZIPCd0760214244
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt01275649
IRS990/CashNonInterestBearingGrp/EOYAmt01241484
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0true
IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt08284
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt0123880
IRS990/ConferencesMeetingsGrp/TotalAmt0132164
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0790250
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt030567
IRS990/CYOtherExpensesAmt0474388
IRS990/CYOtherRevenueAmt011000
IRS990/CYProgramServiceRevenueAmt0225856
IRS990/CYRevenuesLessExpensesAmt021272
IRS990/CYSalariesCompEmpBnftPaidAmt0562013
IRS990/CYTotalExpensesAmt01036401
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt01057673
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DeferredRevenueGrp/BOYAmt0444385
IRS990/DeferredRevenueGrp/EOYAmt0398350
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt016963
IRS990/DepreciationDepletionGrp/TotalAmt016963
IRS990/Desc0ACCREDITATION 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.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt06
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt0824821
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt018973
IRS990/FeesForServicesAccountingGrp/TotalAmt018973
IRS990/FeesForServicesLegalGrp/ProgramServicesAmt09699
IRS990/FeesForServicesLegalGrp/TotalAmt09699
IRS990/FeesForServicesManagementGrp/ProgramServicesAmt015000
IRS990/FeesForServicesManagementGrp/TotalAmt015000
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt03255
IRS990/FeesForServicesOtherGrp/TotalAmt03255
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form1098CFiledInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form8899Filedind0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt040.00
IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd9X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd10X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd11X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd12X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd13X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd14X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd15X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd16X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd17X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd18X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt100
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt110
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt120
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt130
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt140
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt150
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt160
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt170
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt180
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt190
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt200
IRS990/Form990PartVIISectionAGrp/PersonNm0ALLEN GUSTIN MD
IRS990/Form990PartVIISectionAGrp/PersonNm1PAT MUNZER DHSC
IRS990/Form990PartVIISectionAGrp/PersonNm2KEVIN O'NEIL MD
IRS990/Form990PartVIISectionAGrp/PersonNm3DIANE FLATLAND MS
IRS990/Form990PartVIISectionAGrp/PersonNm4BRADLEY A LEIDICH MSED
IRS990/Form990PartVIISectionAGrp/PersonNm5ALAN F BARKER MD
IRS990/Form990PartVIISectionAGrp/PersonNm6KELLI A CHRONISTER MS RRT-NPS
IRS990/Form990PartVIISectionAGrp/PersonNm7CHARLES E COWLES JR MD
IRS990/Form990PartVIISectionAGrp/PersonNm8JOSEPH P COYLE MD
IRS990/Form990PartVIISectionAGrp/PersonNm9WILLIAM GALVIN MSED RRT CPFT
IRS990/Form990PartVIISectionAGrp/PersonNm10IAN J GILMOUR MD
IRS990/Form990PartVIISectionAGrp/PersonNm11CHRISTINE HAMILTON DHSC
IRS990/Form990PartVIISectionAGrp/PersonNm12ANNE M LOOCHTAN PHD
IRS990/Form990PartVIISectionAGrp/PersonNm13SHELLEY C MISHOE PHD FAARC
IRS990/Form990PartVIISectionAGrp/PersonNm14MICHAEL PREWITT PHD
IRS990/Form990PartVIISectionAGrp/PersonNm15CONNIE B ROUNTREE MA
IRS990/Form990PartVIISectionAGrp/PersonNm16KATHY RYE
IRS990/Form990PartVIISectionAGrp/PersonNm17SARAH VAREKOJIS PHD RRT
IRS990/Form990PartVIISectionAGrp/PersonNm18KEVIN WINN MHA RRT
IRS990/Form990PartVIISectionAGrp/PersonNm19THOMAS HILL PHD
IRS990/Form990PartVIISectionAGrp/PersonNm20THOMAS SMALLING
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt140
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt150
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt160
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt170
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt180
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt190
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20146194
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt140
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt150
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt160
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt170
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt180
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt190
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt200
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1PRESIDENT EL
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt4PAST PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt5COMMISSIONER
IRS990/Form990PartVIISectionAGrp/TitleTxt6COMMISSIONER
IRS990/Form990PartVIISectionAGrp/TitleTxt7COMMISSIONER
IRS990/Form990PartVIISectionAGrp/TitleTxt8COMMISSIONER
IRS990/Form990PartVIISectionAGrp/TitleTxt9COMMISSIONER
IRS990/Form990PartVIISectionAGrp/TitleTxt10COMMISSIONER
IRS990/Form990PartVIISectionAGrp/TitleTxt11COMMISSIONER
IRS990/Form990PartVIISectionAGrp/TitleTxt12COMMISSIONER
IRS990/Form990PartVIISectionAGrp/TitleTxt13COMMISSIONER
IRS990/Form990PartVIISectionAGrp/TitleTxt14COMMISSIONER
IRS990/Form990PartVIISectionAGrp/TitleTxt15COMMISSIONER
IRS990/Form990PartVIISectionAGrp/TitleTxt16IMMEDIATE PA
IRS990/Form990PartVIISectionAGrp/TitleTxt17COMMISSIONER
IRS990/Form990PartVIISectionAGrp/TitleTxt18COMMISSIONER
IRS990/Form990PartVIISectionAGrp/TitleTxt19TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt20EXECUTIVE DI
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01997
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GainOrLossGrp/OtherAmt0-415
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt020
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt01058088
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt020
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/ProgramServicesAmt011890
IRS990/InformationTechnologyGrp/TotalAmt011890
IRS990/InsuranceGrp/ManagementAndGeneralAmt014286
IRS990/InsuranceGrp/TotalAmt014286
IRS990/IntangibleAssetsGrp/BOYAmt0100000
IRS990/IntangibleAssetsGrp/EOYAmt0214799
IRS990/InvestmentIncomeGrp/ExclusionAmt030982
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt030982
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsPubTradedSecGrp/BOYAmt0408889
IRS990/InvestmentsPubTradedSecGrp/EOYAmt0477590
IRS990/IRPDocumentCnt014
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0302762
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0299119
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0273683
IRS990/LandBldgEquipCostOrOtherBssAmt0576445
IRS990/LegalDomicileStateCd0TX
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt0415
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembershipDuesAmt0790250
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0ACCREDITATION 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.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt01619361
IRS990/NetAssetsOrFundBalancesEOYAmt01670346
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt0-415
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-415
IRS990/NetUnrlzdGainsLossesInvstAmt039746
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt028551
IRS990/OccupancyGrp/TotalAmt028551
IRS990/OfficeExpensesGrp/ProgramServicesAmt06905
IRS990/OfficeExpensesGrp/TotalAmt06905
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0300
IRS990/OtherAssetsTotalGrp/EOYAmt0300
IRS990/OtherChangesInNetAssetsAmt0-10033
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt070321
IRS990/OtherEmployeeBenefitsGrp/TotalAmt070321
IRS990/OtherExpensesGrp/Desc0SITE VISIT EXPENSE
IRS990/OtherExpensesGrp/Desc1E-ACCREDITATION/RCS ANNUA
IRS990/OtherExpensesGrp/Desc2SPECIAL PROJ SURVEY DEVEL
IRS990/OtherExpensesGrp/Desc3MEMBERSHIP FEES AND DUES
IRS990/OtherExpensesGrp/ProgramServicesAmt0116324
IRS990/OtherExpensesGrp/ProgramServicesAmt151961
IRS990/OtherExpensesGrp/ProgramServicesAmt224870
IRS990/OtherExpensesGrp/ProgramServicesAmt310832
IRS990/OtherExpensesGrp/TotalAmt0116324
IRS990/OtherExpensesGrp/TotalAmt151961
IRS990/OtherExpensesGrp/TotalAmt224870
IRS990/OtherExpensesGrp/TotalAmt310832
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS INCOME
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt011000
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt011000
IRS990/OtherRevenueTotalAmt011000
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0153074
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0313854
IRS990/OtherSalariesAndWagesGrp/TotalAmt0466928
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt024764
IRS990/PensionPlanContributionsGrp/TotalAmt024764
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt012278
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt015623
IRS990/PrincipalOfficerNm0ALLEN GUSTIN MD
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/Desc0SITE VISIT FEES
IRS990/ProgramServiceRevenueGrp/Desc1EVALUATION FEES
IRS990/ProgramServiceRevenueGrp/Desc2APPLICATION FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0118356
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt179000
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt228500
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0118356
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt179000
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt228500
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0793200
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt018280
IRS990/PYOtherExpensesAmt0485448
IRS990/PYOtherRevenueAmt01274
IRS990/PYProgramServiceRevenueAmt0246575
IRS990/PYRevenuesLessExpensesAmt0114948
IRS990/PYSalariesCompEmpBnftPaidAmt0458933
IRS990/PYTotalExpensesAmt0944381
IRS990/PYTotalRevenueAmt01059329
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt021272
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0225856
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0790250
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0793200
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0804100
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0732160
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0738890
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt03858600
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt030982
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt018481
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt024376
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt032029
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt017704
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0123572
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0107500
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0107750
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0210226
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt031000
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt033000
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0489476
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearAmt0118356
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus1YearAmt0138825
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus3YearsAmt029416
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus4YearsAmt047836
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt0334433
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt030982
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt018481
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt024376
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt032029
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt017704
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0123572
IRS990ScheduleA/InvestmentIncomeCYPct00.03000
IRS990ScheduleA/InvestmentIncomePYPct00.03000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.97430
IRS990ScheduleA/PublicSupportPY509Pct00.97390
IRS990ScheduleA/PublicSupportTotal509Amt04682509
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt01016106
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt01039775
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt01014326
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0792576
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0819726
IRS990ScheduleA/Total509Grp/TotalAmt04682509
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt01047088
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt01058256
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt01038702
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0824605
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0837430
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt04806081
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0199402
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0209964
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0409366
IRS990ScheduleD/EquipmentGrp/BookValueAmt016601
IRS990ScheduleD/EquipmentGrp/DepreciationAmt092798

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

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
2017Detailed filing. Detailed filing data is available for this year.$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