Civic Intelligence

Commission on Accreditation for Respiratory Care

990 • Fiscal year 2018 • EIN 75-2696563

Jan 01, 2018 to Dec 31, 2018 • Filed on Jul 09, 2019

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

69th percentile

0.27x

Higher debt load relative to assets than 69% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

78th percentile

0.48x

Higher debt load relative to revenue than 78% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

23rd percentile

-8.3%

Higher net margin than 23% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

81st percentile

$136,636

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 12.2% of source-year revenue.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Asset Growth

15th percentile

-9.0%

Faster asset growth than 15% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

55th percentile

5.9%

Faster revenue growth than 55% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Down

$2,039,626

Down $201,333 (-9.0%) from 2017

Net Assets

Down

$1,499,055

Down $171,291 (-10%) from 2017

Liabilities

Down

$540,571

Down $30,042 (-5.3%) from 2017

Revenue

Up

$1,120,231

Up $62,558 (+5.9%) from 2017

Expenses

Up

$1,212,942

Up $176,541 (+17%) from 2017

Net Income

Down

-$92,711

Down $113,983 (-536%) from 2017

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

2018

Assets$2,039,626
Liabilities$540,571
Net Assets$1,499,055

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

2018

Revenue$1,120,231
Expenses$1,212,942
Net Income-$92,711
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Jul 9, 2019
Return Version
2018v3.1
Gross Receipts
$1,120,398
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$1,241,484$767,786▼ $473,698
Intangible Assets$214,799$509,817▲ $295,018
Investments in Publicly Traded Securities$477,590$453,473▼ $24,117
Land, Buildings, and Equipment, Net$273,683$261,005▼ $12,678
Accounts Receivable$17,480$24,117▲ $6,637
Prepaid Expenses and Deferred Charges$15,623$23,128▲ $7,505
Total Assets$2,240,959$2,039,626▼ $201,333
Other Assets Total$300$300→ $0
Liabilities
Deferred Revenue$398,350$385,250▼ $13,100
Accounts Payable and Accrued Expenses$172,263$155,321▼ $16,942
Total Liabilities$570,613$540,571▼ $30,042
Net Assets / Fund Balance
Unrestricted Net Assets$1,670,346$1,499,055▼ $171,291
Total Net Assets Fund Balance$1,670,346$1,499,055▼ $171,291
Total Liabilities and Net Assets / Fund Balance$2,240,959$2,039,626▼ $201,333

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$181,280$228,085$409,365
Equipment$22,045$69,663$91,708
Land$57,680-$57,680
Compensation and Service Providers

Employees

NameTitleBaseTotal
Thomas SmallingChief Exec O$136,636$136,636
Shane Keene DhscChief Oper O$123,326$123,326

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$801,600
Program Service Revenue
$244,346
Investment Income
$49,610
Other Revenue
$24,675
Change in Net Assets
$-92,711

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,120,231
Revenue Not Reported on Form 990
$-71,410
Total Revenue per Audited Statements
$1,048,821
Total Revenue per Form 990
$1,120,231
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$623,741
Other Expenses$589,201
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$471,775$52,419-$524,194
Conferences and Meetings$156,310--$156,310
Other Employee Benefits$62,503$6,945-$69,448
Occupancy-$35,931-$35,931
Depreciation Depletion$32,226$2,010-$34,236
Pension Plan Contributions$27,089$3,010-$30,099
Fees for Services Other$10,366$10,362-$20,728
Fees for Services Accounting-$20,481-$20,481
Other Expenses$10,706$4,588-$15,294
All Other Expenses$9,135$6,118-$15,253
Insurance-$15,003-$15,003
Information Technology$5,226$8,405-$13,631
Fees for Services Legal$1,938$6,006-$7,944
Office Expenses$2,033$3,220-$5,253
Total Functional Expenses$1,038,444$174,498$0$1,212,942

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,220,112
Expenses per Audited Statements$1,212,942
Total Expenses per Form 990$1,212,942
Expenses Not Reported on Form 990$7,170
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
Annual disclosure for covered persons
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
Yes
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
Chief Exec Officer
Phone
8172832835
Signed
2019-07-09
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/tax difference loss on disposed assets -470 book / tax depreciation difference -6,700 total -7,170

Financial Statement Notes

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

Book/tax difference loss on disposed assets 470 book / tax depreciation difference 6,700

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IRS990/Form990PartVIISectionAGrp/TitleTxt19COMMISSIONER
IRS990/Form990PartVIISectionAGrp/TitleTxt20TREASURER
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IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt06945
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IRS990/OtherExpensesGrp/Desc0E-ACCREDITATION/RCS ANNUA
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IRS990/OtherExpensesGrp/Desc3TELEPHONE
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IRS990/OtherRevenueMiscGrp/Desc0SPONSORSHIP
IRS990/OtherRevenueMiscGrp/Desc1JOB BOARD INCOME
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IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt03010
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IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt015623
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IRS990/PrincipalOfficerNm0ALLEN GUSTIN MD
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IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
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IRS990/ProgramServiceRevenueGrp/Desc0EVALUATION FEES
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IRS990/ProgramServiceRevenueGrp/Desc2APPLICATION FEES
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IRS990/PYOtherExpensesAmt0474388
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IRS990/PYProgramServiceRevenueAmt0225856
IRS990/PYRevenuesLessExpensesAmt021272
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IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0244346
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0801600
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0790250
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0793200
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0804100
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0732160
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt03921310
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0269021
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IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus2YearsAmt0138825
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus4YearsAmt029416
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt0386693

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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
2018Detailed filing. Detailed filing data is available for this year.$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