Civic Intelligence

Commission on Accreditation for Respiratory Care

990 • Fiscal year 2019 • EIN 75-2696563

Jan 01, 2019 to Dec 31, 2019 • Filed on Aug 26, 2020

264 Precision BlvdTelford, TN 37690

(817) 283-2835

Siviq Scores

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

Liabilities / Assets

67th percentile

0.23x

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

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

72nd percentile

0.31x

Higher debt load relative to revenue than 72% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Net Margin

14th percentile

-20%

Higher net margin than 14% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

82nd percentile

$142,536

Higher top officer pay than 82% of similar nonprofits.

Top officer pay equals 11.3% of source-year revenue.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Asset Growth

8th percentile

-16%

Faster asset growth than 8% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

66th percentile

13%

Faster revenue growth than 66% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Down

$1,714,345

Down $325,281 (-16%) from 2018

Net Assets

Down

$1,325,845

Down $173,210 (-12%) from 2018

Liabilities

Down

$388,500

Down $152,071 (-28%) from 2018

Revenue

Up

$1,261,948

Up $141,717 (+13%) from 2018

Expenses

Up

$1,510,417

Up $297,475 (+25%) from 2018

Net Income

Down

-$248,469

Down $155,758 (-168%) from 2018

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

2019

Assets$1,714,345
Liabilities$388,500
Net Assets$1,325,845

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

2019

Revenue$1,261,948
Expenses$1,510,417
Net Income-$248,469
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Aug 26, 2020
Return Version
2019v5.0
Gross Receipts
$1,263,007
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
Investments in Publicly Traded Securities$453,473$592,088▲ $138,615
Intangible Assets$509,817$465,027▼ $44,790
Cash and Non-Interest-Bearing Accounts$767,786$352,786▼ $415,000
Land, Buildings, and Equipment, Net$261,005$243,198▼ $17,807
Accounts Receivable$24,117$49,946▲ $25,829
Prepaid Expenses and Deferred Charges$23,128$11,300▼ $11,828
Total Assets$2,039,626$1,714,345▼ $325,281
Other Assets Total$300--
Liabilities
Deferred Revenue$385,250$279,951▼ $105,299
Accounts Payable and Accrued Expenses$155,321$108,549▼ $46,772
Total Liabilities$540,571$388,500▼ $152,071
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,499,055$1,325,845▼ $173,210
Total Net Assets Fund Balance$1,499,055$1,325,845▼ $173,210
Total Liabilities and Net Assets / Fund Balance$2,039,626$1,714,345▼ $325,281

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$166,866$242,500$409,366
Land$57,680-$57,680
Equipment$18,652$23,177$41,829
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Thomas SmallingChief Exec OFT$139,488$3,048$142,536
Shane Keene DhscChief Oper OFT$126,275$8,798$135,073

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$984,699
Program Service Revenue
$211,944
Investment Income
$24,741
Other Revenue
$40,564
Change in Net Assets
$-248,469

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,261,948
Revenue Not Reported on Form 990
$82,849
Total Revenue per Audited Statements
$1,344,797
Total Revenue per Form 990
$1,261,948
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$798,126
Salaries, Compensation, and Employee Benefits$712,291
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$540,048$60,005-$600,053
Conferences and Meetings$194,272--$194,272
Other Employee Benefits$68,350$7,594-$75,944
Depreciation Depletion$59,530$4,172-$63,702
Occupancy-$36,615-$36,615
Pension Plan Contributions$32,665$3,629-$36,294
Fees for Services Other$13,291$13,291-$26,582
Fees for Services Legal$6,005$18,604-$24,609
All Other Expenses$13,827$9,150-$22,977
Fees for Services Accounting-$20,883-$20,883
Insurance-$15,439-$15,439
Other Expenses$8,523$3,653-$12,176
Information Technology$3,352$5,392-$8,744
Office Expenses$1,592$2,521-$4,113
Total Functional Expenses$1,309,469$200,948$0$1,510,417

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,518,007
Expenses per Audited Statements$1,510,417
Total Expenses per Form 990$1,510,417
Expenses Not Reported on Form 990$7,590
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
Backup withholding compliance
No
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
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 complete form 990, prior to submission, and reviewed financial 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
264 PRECISION BLVD, TELFORD, TN 37690

Signing Officer

Name
Allen Gusten Md
Title
President
Phone
8172832835
Signed
2020-08-26
Discuss with paid preparer
Yes

Organization Details

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

Preparer

Firm
Craine Thompson & Jones Pc
Address
225 W FIRST NORTH ST, MORRISTOWN, TN 37814
Preparer
Rodney Wisecarver CPA
Phone
4235867650
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 asset -134 book / tax depreciation difference -7,590 total -7,724

Financial Statement Notes

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

Book / tax difference loss on disposed asset -134

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

Book / tax depreciation difference 7,590

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IRS990/Form990PartVIISectionAGrp/TitleTxt0CHIEF EXEC O
IRS990/Form990PartVIISectionAGrp/TitleTxt1CHIEF OPER O
IRS990/Form990PartVIISectionAGrp/TitleTxt2COMMISSIONER
IRS990/Form990PartVIISectionAGrp/TitleTxt3COMMISSIONER
IRS990/Form990PartVIISectionAGrp/TitleTxt4COMMISSIONER
IRS990/Form990PartVIISectionAGrp/TitleTxt5COMMISSIONER
IRS990/Form990PartVIISectionAGrp/TitleTxt6COMMISSIONER
IRS990/Form990PartVIISectionAGrp/TitleTxt7COMMISSIONER
IRS990/Form990PartVIISectionAGrp/TitleTxt8PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt9COMMISSIONER
IRS990/Form990PartVIISectionAGrp/TitleTxt10COMMISSIONER
IRS990/Form990PartVIISectionAGrp/TitleTxt11TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt12SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt13PAST PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt14COMMISSIONER
IRS990/Form990PartVIISectionAGrp/TitleTxt15COMMISSIONER
IRS990/Form990PartVIISectionAGrp/TitleTxt16COMMISSIONER
IRS990/Form990PartVIISectionAGrp/TitleTxt17COMMISSIONER
IRS990/Form990PartVIISectionAGrp/TitleTxt18PRESIDENT EL
IRS990/Form990PartVIISectionAGrp/TitleTxt19COMMISSIONER
IRS990/Form990PartVIISectionAGrp/TitleTxt20COMMISSIONER
IRS990/Form990PartVIISectionAGrp/TitleTxt21IMMEDIATE PA
IRS990/Form990PartVIISectionAGrp/TitleTxt22TREASURER
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01997
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GainOrLossGrp/OtherAmt0-1059
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt020
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt01263007
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt020
IRS990/IndivRcvdGreaterThan100KCnt02
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IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt05392
IRS990/InformationTechnologyGrp/ProgramServicesAmt03352
IRS990/InformationTechnologyGrp/TotalAmt08744
IRS990/InsuranceGrp/ManagementAndGeneralAmt015439
IRS990/InsuranceGrp/TotalAmt015439
IRS990/IntangibleAssetsGrp/BOYAmt0509817
IRS990/IntangibleAssetsGrp/EOYAmt0465027
IRS990/InvestmentIncomeGrp/ExclusionAmt025800
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt025800
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IRS990/InvestmentsPubTradedSecGrp/EOYAmt0592088
IRS990/IRPDocumentCnt014
IRS990/IRPDocumentW2GCnt00
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IRS990/LandBldgEquipBasisNetGrp/BOYAmt0261005
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IRS990/LandBldgEquipCostOrOtherBssAmt0508875
IRS990/LegalDomicileStateCd0TX
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt01059
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembershipDuesAmt0984699
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MiscellaneousRevenueGrp/RelatedOrExemptFuncIncomeAmt05430
IRS990/MiscellaneousRevenueGrp/TotalRevenueColumnAmt05430
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
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IRS990/NetAssetsOrFundBalancesEOYAmt01325845
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IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-1059
IRS990/NetUnrlzdGainsLossesInvstAmt082983
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt01499055
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt01325845
IRS990/NoListedPersonsCompensatedInd0X
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IRS990/OccupancyGrp/ManagementAndGeneralAmt036615
IRS990/OccupancyGrp/TotalAmt036615
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt02521
IRS990/OfficeExpensesGrp/ProgramServicesAmt01592
IRS990/OfficeExpensesGrp/TotalAmt04113
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IRS990/Organization501c3Ind0X
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IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt07594
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt068350
IRS990/OtherEmployeeBenefitsGrp/TotalAmt075944
IRS990/OtherExpensesGrp/Desc0E-ACCREDITATION/RCS FEES
IRS990/OtherExpensesGrp/Desc1SITE VISIT EXPENSE
IRS990/OtherExpensesGrp/Desc2SPECIAL PROJECTS/SURVEY
IRS990/OtherExpensesGrp/Desc3TELEPHONE
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IRS990/OtherExpensesGrp/ProgramServicesAmt0206898
IRS990/OtherExpensesGrp/ProgramServicesAmt1134675
IRS990/OtherExpensesGrp/ProgramServicesAmt226441
IRS990/OtherExpensesGrp/ProgramServicesAmt38523
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IRS990/OtherExpensesGrp/TotalAmt1134675
IRS990/OtherExpensesGrp/TotalAmt226441
IRS990/OtherExpensesGrp/TotalAmt312176
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IRS990/OtherRevenueMiscGrp/Desc0SPONSORSHIP INCOME
IRS990/OtherRevenueMiscGrp/Desc1MISCELLANEOUS
IRS990/OtherRevenueMiscGrp/Desc2RECONSIDERATION FEES
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt020000
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt110134
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt25000
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IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt110134
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IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt060005
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0540048
IRS990/OtherSalariesAndWagesGrp/TotalAmt0600053
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IRS990/PensionPlanContributionsGrp/ProgramServicesAmt032665
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IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt023128
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt011300
IRS990/PrincipalOfficerNm0ALLEN GUSTEN MD
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
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IRS990/ProgramServiceRevenueGrp/Desc0SITE VISIT FEES
IRS990/ProgramServiceRevenueGrp/Desc1SELF-STUDY FEES
IRS990/ProgramServiceRevenueGrp/Desc2APPLICATION FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0120694
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt183750
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt27500
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0120694
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt183750
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt27500

Document Assets

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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
2019Detailed filing. Detailed filing data is available for this year.$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