Civic Intelligence

Foundation for the Accreditation of Cellular Therapy

EIN 84-1363353 • 501(c)3 • Omaha, NE

Profile

Fact is a non-profit corporation founded to improve the quality of cellular therapy through peer-developed standards, education and accreditation for the benefit of patients.

6901 Dodge St Suite 207Omaha, NE 68132

www.factglobal.org

Siviq Scores

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

Liabilities / Assets

9th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

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

Liabilities / Revenue

10th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

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

Net Margin

64th percentile

12%

Higher net margin than 64% of similar nonprofits.

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

Top Officer Pay

90th percentile

$347,558

Higher top officer pay than 90% of similar nonprofits.

Top officer pay equals 4.8% of source-year revenue.

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

Asset Growth

86th percentile

29%

Faster asset growth than 86% of similar nonprofits.

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

Revenue Growth

77th percentile

31%

Faster revenue growth than 77% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets9th percentile

Assets

Up

$3,752,677

Up $837,108 (+29%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$3,752,677

Up $837,108 (+29%) from 2023

Operations
Liabilities / Revenue10th percentileNet Margin64th percentile

Revenue

Up

$7,178,506

Up $1,702,759 (+31%) from 2023

Expenses

Up

$6,341,397

Up $1,378,616 (+28%) from 2023

Net Income

Up

$837,109

Up $324,143 (+63%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth86th percentile

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2010: $587,954Liabilities 2010: $0Net Assets 2010: $587,9542010Assets 2011: $987,542Liabilities 2011: $0Net Assets 2011: $987,5422011Assets 2012: $1,174,430Liabilities 2012: $0Net Assets 2012: $1,174,4302012Assets 2013: $1,280,922Liabilities 2013: $0Net Assets 2013: $1,280,9222013Assets 2014: $1,516,458Liabilities 2014: $0Net Assets 2014: $1,516,4582014Assets 2015: $1,461,997Liabilities 2015: $0Net Assets 2015: $1,461,9972015Assets 2016: $784,729Liabilities 2016: $0Net Assets 2016: $784,7292016Assets 2017: $685,558Liabilities 2017: $0Net Assets 2017: $685,5582017Assets 2018: $674,158Liabilities 2018: $0Net Assets 2018: $674,1582018Assets 2019: $1,019,597Liabilities 2019: $0Net Assets 2019: $1,019,5972019Assets 2020: $1,680,692Liabilities 2020: $0Net Assets 2020: $1,680,6922020Assets 2021: $2,046,708Liabilities 2021: $0Net Assets 2021: $2,046,7082021Assets 2022: $2,402,603Liabilities 2022: $0Net Assets 2022: $2,402,6032022Assets 2023: $2,915,569Liabilities 2023: $0Net Assets 2023: $2,915,5692023Assets 2024: $3,752,677Liabilities 2024: $0Net Assets 2024: $3,752,6772024

Highlighted filing

2024

Assets$3,752,677
Liabilities$0
Net Assets$3,752,677
Open 2024 Filing

Operations Trend

Revenue Growth77th percentile

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MRevenue 2010: $1,664,330Expenses 2010: $1,633,238Net Income 2010: $31,0922010Expenses 2011: $1,607,9402011Expenses 2012: $1,715,7372012Revenue 2013: $2,131,736Expenses 2013: $2,025,244Net Income 2013: $106,4922013Revenue 2014: $2,332,666Expenses 2014: $2,097,130Net Income 2014: $235,5362014Revenue 2015: $2,164,407Expenses 2015: $2,218,868Net Income 2015: -$54,4612015Revenue 2016: $2,502,883Expenses 2016: $3,180,151Net Income 2016: -$677,2682016Revenue 2017: $2,506,130Expenses 2017: $2,605,301Net Income 2017: -$99,1712017Revenue 2018: $2,736,616Expenses 2018: $2,748,016Net Income 2018: -$11,4002018Revenue 2019: $3,319,475Expenses 2019: $2,974,036Net Income 2019: $345,4392019Revenue 2020: $3,340,959Expenses 2020: $2,679,864Net Income 2020: $661,0952020Revenue 2021: $3,571,480Expenses 2021: $3,205,464Net Income 2021: $366,0162021Revenue 2022: $4,719,051Expenses 2022: $4,363,156Net Income 2022: $355,8952022Revenue 2023: $5,475,747Expenses 2023: $4,962,781Net Income 2023: $512,9662023Revenue 2024: $7,178,506Expenses 2024: $6,341,397Net Income 2024: $837,1092024

Highlighted filing

2024

Revenue$7,178,506
Expenses$6,341,397
Net Income$837,109
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$3,752,677
Liabilities
$0
Net assets
$3,752,677
Revenue
$7,178,506
Expenses
$6,341,397
Net income
$837,109
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.75$0.00$3.75$7.18$6.34$0.84
2023Detailed filing. Detailed filing data is available for this year.$2.92$0.00$2.92$5.48$4.96$0.51
2022Detailed filing. Detailed filing data is available for this year.$2.40$0.00$2.40$4.72$4.36$0.36
2021Detailed filing. Detailed filing data is available for this year.$2.05$0.00$2.05$3.57$3.21$0.37
2020Detailed filing. Detailed filing data is available for this year.$1.68$0.00$1.68$3.34$2.68$0.66
2019Detailed filing. Detailed filing data is available for this year.$1.02$0.00$1.02$3.32$2.97$0.35
2018Detailed filing. Detailed filing data is available for this year.$0.67$0.00$0.67$2.74$2.75$0.01
2017Detailed filing. Detailed filing data is available for this year.$0.69$0.00$0.69$2.51$2.61$0.10
2016Detailed filing. Detailed filing data is available for this year.$0.78$0.00$0.78$2.50$3.18$0.68
2015Detailed filing. Detailed filing data is available for this year.$1.46$0.00$1.46$2.16$2.22$0.05
2014Detailed filing. Detailed filing data is available for this year.$1.52$0.00$1.52$2.33$2.10$0.24
2013Detailed filing. Detailed filing data is available for this year.$1.28$0.00$1.28$2.13$2.03$0.11
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.17$0.00$1.17$1.72
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.99$0.00$0.99$1.61
2010Summary only. Only limited summary data is available for this year.$0.59$0.00$0.59$1.66$1.63$0.03
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Sep 10, 2025
Return Version
2024v5.2
Gross Receipts
$7,178,506
Mission and Program Overview

Mission

Fact is a non-profit corporation founded to improve the quality of cellular therapy through peer-developed standards, education and accreditation for the benefit of patients.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$2,915,569$3,752,677▲ $837,108
Total Assets$2,915,569$3,752,677▲ $837,108
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,915,569$3,752,677▲ $837,108
Total Net Assets Fund Balance$2,915,569$3,752,677▲ $837,108
Total Liabilities and Net Assets / Fund Balance$2,915,569$3,752,677▲ $837,108
Compensation and Service Providers
Top Officer Pay90th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Phyllis Warkentin MdChief Med OfficerFT$347,558$347,558
Joseph SchwartzSenior Medical OfficerFT$263,000$263,000
David SchmahlChief Exec OfficerFT$238,095$238,095
Linda Miller MpaChief Oper OfficerFT$238,038$238,038
Alisa ForsytheDirector of Technology SerFT$130,780$130,780

Board Members and Trustees

NameTitle
Nicole ProkopishynStandards Chair
C Fred Lemaistre MdPast President
Catherine Bollard MdPresident
Elizabeth Shpall MdVice President
Abba Zubair MdBoard Member
Alan Balch PhdBoard Member
Daniel Couriel MdBoard Member
Eneida Nemecek MdBoard Member
Huy Pham MdBoard Member
Mary Grable McleodBoard Member
Nadim Mahmud MdBoard Member
Navneet Majhail MdBoard Member
Patrick Hanley PhdBoard Member
Phillip JohnsonBoard Member
Sergio Giralt MdBoard Member
Wanxing Cui Md PhdBoard Member
Carlos Bachier MdSecretary
Carlos Ramos MdTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$500,000
Program Service Revenue
$6,666,377
Investment Income
$12,129
Other Revenue
$0
All Other Contributions
$500,000
Change in Net Assets
$837,109

Audited Revenue Reconciliation

Revenue per Audited Statements
$7,178,505
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$40,866
Total Revenue per Audited Statements
$7,219,371
Total Revenue per Form 990
$7,178,505
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$6,341,397
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Information Technology$674,531--$674,531
Travel$494,363--$494,363
Fees for Services Other$282,808--$282,808
Conferences and Meetings$127,846$55,873-$183,719
Office Expenses$155,228--$155,228
Occupancy$87,989--$87,989
Fees for Services Legal-$37,660-$37,660
Advertising$33,658--$33,658
Insurance-$21,287-$21,287
Other Expenses$15,351$2,645,559-$15,351
All Other Expenses$14,774--$14,774
Fees for Services Accounting-$14,076-$14,076
Total Functional Expenses$3,566,942$2,774,455$0$6,341,397

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$6,341,397
Total Expenses per Form 990$6,341,397
Total Expenses per Audited Statements$6,339,534
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$-1,863
International Activity

International Summary

Offices
0
Employees
0
Spending
$1,387,253

International Compliance

Activity in boycott countries
Yes
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
CanadaProgram ServicesAccreditation--$441,117
AustraliaProgram ServicesAccreditation--$209,225
San MarinoProgram ServicesAccreditation--$131,078
Saudi ArabiaProgram ServicesAccreditation--$62,766
IndiaProgram ServicesAccreditation--$58,010
BelgiumProgram ServicesAccreditation--$56,724
BrazilProgram ServicesAccreditation--$56,405
Puerto RicoProgram ServicesAccreditation--$31,756
CyprusProgram ServicesAccreditation--$31,605
TaiwanProgram ServicesAccreditation--$31,095
MexicoProgram ServicesAccreditation--$31,038
FranceProgram ServicesAccreditation--$30,376
GermanyProgram ServicesAccreditation--$24,510
PortugalProgram ServicesAccreditation--$24,362
PakistanProgram ServicesAccreditation--$24,110
SpainProgram ServicesAccreditation--$22,640
GreeceProgram ServicesAccreditation--$19,740
ChinaProgram ServicesAccreditation--$12,625
CroatiaProgram ServicesAccreditation--$11,965
SwedenProgram ServicesAccreditation--$11,370
Hong KongProgram ServicesAccreditation--$11,330
SwitzerlandProgram ServicesAccreditation--$11,328
SingaporeProgram ServicesAccreditation--$11,315
JordanProgram ServicesAccreditation--$11,000
Abu DhabiProgram ServicesAccreditation--$9,913
JapanProgram ServicesAccreditation--$6,590
ItalyProgram ServicesAccreditation--$1,270
IsraelProgram ServicesAccreditation--$650
ChileProgram ServicesAccreditation--$550
NetherlandsProgram ServicesAccreditation--$540
New ZealandProgram ServicesAccreditation--$250
TurkeyProgram ServicesAccreditation---
United KingdomProgram ServicesAccreditation---
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
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

“Organization has principal members eligible to appoint members to the governing body.”

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

“Line 11b explanation - form 990 review process - the chief executive officer prepares the form 990 in conjunction with the tax preparer. The form 990 is reviewed by the fact treasurer and signed by the fact chief executive officer. The form 990 is also reviewed by the audit committee and provided to the board of directors prior to filing.”

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

“Explanation of monitoring and enforcement of conflicts - fact policy 2.1.002 requires all members of the board of directors, fact staff, and volunteers to sign an annual statement of compliance with confidentiality and conflict of interest policies.”

Form 990, Part VI, Section B, Line 15

“Compensation review & approval process - officers & key employees - fact board of directors recommends salary compensation for chief medical officer and chief executive officer.”

Form 990, Part VI, Section C, Line 19

“Other organization documents publicly available - fact's governing documents, conflict of interest policy, and financial statements are available to all interested parties upon request.”

Filing and Contact Details

Filer

Filer Name
Foundation for the Accreditation of
EIN
84-1363353
Phone
4029207003
Address
6901 DODGE ST SUITE 207, OMAHA, NE 68132

Signing Officer

Name
Linda Miller Mpa
Title
CEO
Phone
4029207003
Signed
2025-09-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Linda Miller Mpa
Formed
1996
Legal Domicile
Co
Voting Board Members
20
Independent Board Members
18
Employees
35
Volunteers
487

Preparer

Firm
Lutz and Company Pc
Address
13616 CALIFORNIA ST STE 300, OMAHA, NE 68154-5336
Preparer
Daniel Sweeney Jd Llm
Phone
4024968800
Supplemental Narrative

Additional Explanations

Part XII Line 2C

“The process has not changed from prior year.”

Financial Statement Notes

PART X, LINE 2:

“The foundation follows the provisions of fasb codification topic 740-10 related to uncertain income tax positions. Management believes that it has appropriate support for any tax positions taken, and as such, does not have any uncertain positions that are material to the consolidated financial statements. The foundation's federal return of organization exempt from income tax is subject to examination by the irs, generally for three years after it was filed.”

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“Cash to accrual adjustments 40,866.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“Cash to accrual adjustments -1,863.”

Raw XML AppendixShowing 400 of 771 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.

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