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COUNCIL ON ACCREDITATION OF NURSE ANESTHETISTS: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization
COUNCIL ON ACCREDITATION OF NURSE ANESTHETISTS (EIN 27-1433694)
Tax period
2022-09-01 to 2023-08-31
Filed
2024-06-18
IRS object ID
202431709349300818
Schema version
2022v5.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2024-06-18T11:12:03-05:00ReturnTs
Tax Period End2023-08-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN362170602PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1WARADY & DAVIS LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line11717 DEERFIELD RD SUITE 300SAddressLine1Txt
CityDEERFIELDCityNm
State AbbreviationILStateAbbreviationCd
ZIP60015ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2022-09-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN271433694EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1COUNCIL ON ACCREDITATION OF NURSEBusinessNameLine1Txt
Business Name Line2ANESTHESIA EDUCATIONAL PROGRAMSBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlCOUNBusinessNameControlTxt
Phone2242759130PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line110275 W HIGGINS RD 906AddressLine1Txt
CityROSEMONTCityNm
State AbbreviationILStateAbbreviationCd
ZIP60018ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonFRANCIS GERBASIPersonNm
Person TitleCEOPersonTitleTxt
Phone2242759130PhoneNum
Signature2024-06-03SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstFRANCISPersonFirstNm
Person LastGERBASIPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN
FieldValueIRS element (for citing)
IRS Responsible Prty Info Curr0IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonKOSTA G TCHOBANOVPreparerPersonNm
PTINP01302744PTIN
Phone8472679600PhoneNum
Preparation2024-06-03PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer0TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2022TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerFRANCIS GERBASIPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line110275 W HIGGINS RD 906AddressLine1Txt
CityROSEMONTCityNm
State AbbreviationILStateAbbreviationCd
ZIP60018ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$2,801,551GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressCOACRNA.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2009FormationYr
Legal Domicile StateILLegalDomicileStateCd
Activity Or MissionACCREDITS NURSE ANESTHESIA PROGRAMS WITHIN THE UNITED STATES AND PUERTO RICO.ActivityOrMissionDesc
Voting Members Governing Body13VotingMembersGoverningBodyCnt
Voting Members Independent13VotingMembersIndependentCnt
Total Employee10TotalEmployeeCnt
Total Volunteers120TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$500,000PYContributionsGrantsAmt
CY Contributions Grants$400,000CYContributionsGrantsAmt
PY Program Service Revenue$1,945,067PYProgramServiceRevenueAmt
CY Program Service Revenue$2,309,263CYProgramServiceRevenueAmt
PY Investment Income$119,472PYInvestmentIncomeAmt
CY Investment Income$86,458CYInvestmentIncomeAmt
PY Other Revenue$21,775PYOtherRevenueAmt
CY Other Revenue$5,830CYOtherRevenueAmt
PY Total Revenue$2,586,314PYTotalRevenueAmt
CY Total Revenue$2,801,551CYTotalRevenueAmt
PY Grants And Similar Paid$3,000PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$1,247,431PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$1,290,028CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$1,186,387PYOtherExpensesAmt
CY Other Expenses$987,860CYOtherExpensesAmt
PY Total Expenses$2,436,818PYTotalExpensesAmt
CY Total Expenses$2,277,888CYTotalExpensesAmt
PY Revenues Less Expenses$149,496PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$523,663CYRevenuesLessExpensesAmt
Total Assets BOY$4,156,800TotalAssetsBOYAmt
Total Assets EOY$4,651,198TotalAssetsEOYAmt
Total Liabilities BOY$1,012,678TotalLiabilitiesBOYAmt
Total Liabilities EOY$1,040,643TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$3,144,122NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$3,610,555NetAssetsOrFundBalancesEOYAmt
MissionTO ESTABLISH STANDARDS THAT PROMOTE QUALITY EDUCATION IN NURSE ANESTHESIA PROGRAMS THROUGH ACCREDITATION.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$1,554,197ExpenseAmt
Revenue$2,315,093RevenueAmt
DescTHE COUNCIL IS THE SOLE ACCREDITING AGENCY FOR EDUCATIONAL PROGRAMS FOR NURSE ANESTHESIA IN THE UNITED STATES, ITS TERRITORIES, ANDPROTECTORATES. THE COUNCIL HAS ACCREDITED MORE THAN 100 EDUCATIONAL PROGRAMS. ITS ACCREDITATION DECISIONS ARE RELIED UPON BY A) STATELICENSING BOARDS, B) THE CERTIFYING BOARD FOR NURSE ANESTHETISTS IN THE UNITED STATES, C) HOSPITAL CREDENTIALING COMMITTEES, AND D) THEPUBLIC. THE COUNCIL IS RECOGNIZED AS AN EDUCATIONAL ACCREDITING AGENCY BY THE UNITED STATES DEPARTMENT OF EDUCATION AND BY THE COUNCILON HIGHER EDUCATION ACCREDITATION. THE COA ACCREDITS PROGRAMS AT THE POSTMASTER'S CERTIFICATE, MASTER'S, OR DOCTORAL DEGREE LEVELS, INCLUDING PROGRAMS OFFERING DISTANCE EDUCATION.Desc
Total Program Service Expenses$1,554,197TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document16IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee10EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members13GoverningBodyVotingMembersCnt
Independent Voting Member13IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldILStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1FRANCIS GERBASIBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone2242759130PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line110275 WEST HIGGINS ROADAddressLine1Txt
CityROSEMONTCityNm
State AbbreviationILStateAbbreviationCd
ZIP60018ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (16 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtHighest Compensated EmployeeHighestCompensatedEmployeeInd
PAUL N AUSTIN
PRESIDENT1.00Yes (X)Yes (X)$0$0$0
JOHN O'DONNELL
VICE PRESIDENT1.00Yes (X)Yes (X)$0$0$0
MICHAEL FALLACARO
TREASURER1.00Yes (X)Yes (X)$0$0$0
RACHEL DAVIS
DIRECTOR1.00Yes (X)$0$0$0
CLAIRE DIXON-LEE
DIRECTOR1.00Yes (X)$0$0$0
AMANDA D GARCIA
DIRECTOR1.00Yes (X)$0$0$0
JUAN E GONZALEZ
DIRECTOR1.00Yes (X)$0$0$0
SARAH B HELD
DIRECTOR1.00Yes (X)$0$0$0
TERRY KELLER
DIRECTOR1.00Yes (X)$0$0$0
DENNIS J MCKENNA
DIRECTOR1.00Yes (X)$0$0$0
JULIE PEARSON
DIRECTOR1.00Yes (X)$0$0$0
ERIC S SWIRSKY
DIRECTOR1.00Yes (X)$0$0$0
KELLY WILTSE NICELY
DIRECTOR1.00Yes (X)$0$0$0
FRANCIS GERBASI
CHIEF EXECUTIVE OFFICE45.00Yes (X)$294,064$0$31,427
MAGDALIZ CURIEL
ACCREDITATION OPERATIONS MANAGER40.00$101,345$0$25,521Yes (X)
BARBARA FARKAS
ACCREDITATION SPECIALIST40.00$112,225$0$6,029Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$507,634TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$62,977TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K3IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1FAEGRE DRINKER BIDDLE & REATH LLPBusinessNameLine1Txt

Contractor Address ContractorAddress

US Address USAddress

FieldValueIRS element (for citing)
Address Line110275 W HIGGINS RD STE 906AddressLine1Txt
CityROSEMONTCityNm
State AbbreviationILStateAbbreviationCd
ZIP600185603ZIPCd
FieldValueIRS element (for citing)
ServicesLEGAL SERVICESServicesDesc
Compensation$148,609CompensationAmt
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K1CntrctRcvdGreaterThan100KCnt
All Other Contributions$400,000AllOtherContributionsAmt
Total Contributions$400,000TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
ANNUAL ACCREDITATION F611600$1,737,491$1,737,491
OTHER PROGRAM FEES611600$571,772$571,772
FieldValueIRS element (for citing)
Total Program Service Revenue$2,309,263TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$86,458TotalRevenueColumnAmt
Exclusion$86,458ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescMISCELLANEOUS REVENUEDesc
Business541900BusinessCd
Total Revenue Column$5,830TotalRevenueColumnAmt
Related Or Exempt Func Income$5,830RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$5,830OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$2,801,551TotalRevenueColumnAmt
Related Or Exempt Func Income$2,315,093RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$86,458ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$295,440TotalAmt
Program Services$147,720ProgramServicesAmt
Management And General$147,720ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$708,964TotalAmt
Program Services$518,010ProgramServicesAmt
Management And General$190,954ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$84,748TotalAmt
Program Services$62,220ProgramServicesAmt
Management And General$22,528ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$113,684TotalAmt
Program Services$76,540ProgramServicesAmt
Management And General$37,144ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$87,192TotalAmt
Program Services$58,316ProgramServicesAmt
Management And General$28,876ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$89,081TotalAmt
Program Services$62,610ProgramServicesAmt
Management And General$26,471ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$63,667TotalAmt
Management And General$63,667ManagementAndGeneralAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$16,446TotalAmt
Management And General$16,446ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$44,933TotalAmt
Program Services$21,507ProgramServicesAmt
Management And General$23,426ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$24,417TotalAmt
Program Services$16,331ProgramServicesAmt
Management And General$8,086ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$166,077TotalAmt
Program Services$125,946ProgramServicesAmt
Management And General$40,131ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$128,267TotalAmt
Program Services$85,789ProgramServicesAmt
Management And General$42,478ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$99,059TotalAmt
Program Services$99,059ProgramServicesAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$131,857TotalAmt
Program Services$104,697ProgramServicesAmt
Management And General$27,160ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$138,890TotalAmt
Program Services$133,113ProgramServicesAmt
Management And General$5,777ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$43,163TotalAmt
Program Services$28,869ProgramServicesAmt
Management And General$14,294ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
BANK, CREDIT CARD AND P$22,075$0$22,075
MISCELLANEOUS$12,550$8,535$4,015
DUES & SUBSCRIPTIONS$7,378$4,935$2,443

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$2,277,888TotalAmt
Program Services$1,554,197ProgramServicesAmt
Management And General$723,691ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$1,567,182BOYAmt
EOY$1,460,835EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
EOY$417,112EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$33,992BOYAmt
EOY$46,340EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$67,789BOYAmt
EOY$59,631EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$56,061LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$21,585LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$522,237BOYAmt
EOY$34,476EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$1,946,666BOYAmt
EOY$2,096,976EOYAmt

Intangible Assets IntangibleAssetsGrp

FieldValueIRS element (for citing)
EOY$354,214EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$18,934BOYAmt
EOY$181,614EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$4,156,800BOYAmt
EOY$4,651,198EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$153,841BOYAmt
EOY$97,667EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$594,311BOYAmt
EOY$664,484EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$264,526BOYAmt
EOY$104,006EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$174,486EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$1,012,678BOYAmt
EOY$1,040,643EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$3,144,122BOYAmt
EOY$3,610,555EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$3,144,122BOYAmt
EOY$3,610,555EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$4,156,800BOYAmt
EOY$4,651,198EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$523,663ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$46,776NetUnrlzdGainsLossesInvstAmt
Prior Period Adjustments-$104,006PriorPeriodAdjustmentsAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org509a2Yes (X)PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$500,000CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$500,000CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$500,000CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$500,000CurrentTaxYearMinus1YearAmt
Current Tax Year$400,000CurrentTaxYearAmt
Total$2,400,000TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,529,160CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,607,297CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,791,129CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,945,067CurrentTaxYearMinus1YearAmt
Current Tax Year$2,309,263CurrentTaxYearAmt
Total$9,181,916TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$2,029,160CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$2,107,297CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$2,291,129CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$2,445,067CurrentTaxYearMinus1YearAmt
Current Tax Year$2,709,263CurrentTaxYearAmt
Total$11,581,916TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

FieldValueIRS element (for citing)
Total$0TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$11,581,916PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$100,744CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$85,359CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$76,191CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$119,472CurrentTaxYearMinus1YearAmt
Current Tax Year$86,458CurrentTaxYearAmt
Total$468,224TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$100,744CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$85,359CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$76,191CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$119,472CurrentTaxYearMinus1YearAmt
Current Tax Year$86,458CurrentTaxYearAmt
Total$468,224TotalAmt

Other Income509 OtherIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus1 Year$21,775CurrentTaxYearMinus1YearAmt
Current Tax Year$5,830CurrentTaxYearAmt
Total$27,605TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$2,129,904CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$2,192,656CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$2,367,320CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$2,586,314CurrentTaxYearMinus1YearAmt
Current Tax Year$2,801,551CurrentTaxYearAmt
Total$12,077,745TotalAmt
FieldValueIRS element (for citing)
Public Support CY5090.95890PublicSupportCY509Pct
Public Support PY5090.95740PublicSupportPY509Pct
Investment Income CY0.03880InvestmentIncomeCYPct
Investment Income PY0.04070InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$56,061OtherCostOrOtherBasisAmt
Depreciation$21,585DepreciationAmt
Book Value$34,476BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$34,476TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescOPERATING LEASE LIABILITYDesc
Amt$174,486Amt
FieldValueIRS element (for citing)
Total Liability$174,486TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$2,831,881TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$46,776NetUnrealizedGainsInvstAmt
Revenue Not Reported$46,776RevenueNotReportedAmt
Revenue Subtotal$2,785,105RevenueSubtotalAmt
Investment Expenses Not Incld$16,446InvestmentExpensesNotIncldAmt
Revenue Not Reported Fincl Stmt$16,446RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$2,801,551TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$2,261,442TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$2,261,442ExpensesSubtotalAmt
Investment Expenses Not Incld2$16,446InvestmentExpensesNotIncld2Amt
Expenses Not Rpt Fincl Stmt$16,446ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$2,277,888TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART X, LINE 2:FormAndLineReferenceDesc
ExplanationTHE COUNCIL FOLLOWS THE GUIDANCE IN THE FASB CODIFICATION TOPIC RELATED TO UNCERTAINTY IN INCOME TAXES WHICH PRESCRIBES A COMPREHENSIVE MODEL FOR RECOGNIZING, MEASURING, PRESENTING AND DISCLOSING IN THE FINANCIAL STATEMENTS UNCERTAIN TAX POSITIONS THAT THE COUNCIL HAS TAKEN OR EXPECTS TO TAKE IN ITS TAX RETURNS. UNDER THE GUIDANCE, THE COUNCIL MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS "MORE LIKELY THAN NOT" THAT IT IS SUSTAINABLE, BASED ON ITS TECHNICAL MERITS. THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION SHOULD BE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT WITH A TAXING AUTHORITY HAVING FULL KNOWLEDGE OF ALL RELEVANT INFORMATION. THE COUNCIL BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR THE POSITIONS TAKEN ON ITS RETURNS.ExplanationTxt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Compensation CommitteeYes (X)CompensationCommitteeInd
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org0CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs0CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org0CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs0CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments0AnyNonFixedPaymentsInd
Initial Contract Exception0InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

FieldValueIRS element (for citing)
PersonFRANCIS GERBASIPersonNm
TitleCHIEF EXECUTIVE OFFICETitleTxt
Base Compensation Filing Org$294,064BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs$0CompensationBasedOnRltdOrgsAmt
Bonus Filing Organization$0BonusFilingOrganizationAmount
Bonus Related Organizations$0BonusRelatedOrganizationsAmt
Other Compensation Filing Org$0OtherCompensationFilingOrgAmt
Other Compensation Rltd Orgs$0OtherCompensationRltdOrgsAmt
Deferred Compensation Flng Org$28,485DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs$0DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org$2,942NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs$0NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org$325,491TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs$0TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org$0CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs$0CompReportPrior990RltdOrgsAmt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I, LINE 3FormAndLineReferenceDesc
ExplanationTHE ORGANIZATION'S EXECUTIVE COMMITTEE REVIEWED THE COMPENSATION.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11BPRIOR TO FILING FORM 990 WITH THE IRS, A DRAFT OF THE COMPLETED FORM 990 IS REVIEWED BY THE COUNCIL'S INTERNAL MANAGEMENT, THE FINANCE AND AUDIT COMMITTEES. AFTER REVIEW, COPIES OF THE FINAL FORM 990 ARE PRESENTED TO THE ORGANIZATION'S BOARD OF DIRECTORS AND SUBSEQUENTLY FILED WITH THE IRS.
FORM 990, PART VI, SECTION B, LINE 12CTHE COUNCIL ACTIVELY MAINTAINS A CONFLICT OF INTEREST POLICY. EACH COA BOARD MEMBER IS REQUIRED TO COMPLETE A CONFLICT OF INTEREST DISCLOSURE STATEMENT ANNUALLY. ADDITIONALLY, EACH COUNCIL BOARD MEMBER SIGNS A CONFLICT OF INTEREST IDENTIFICATION FORM WHEN THEY ARE APPOINTED BY THE COUNCIL. THE CONFLICT OF INTEREST IDENTIFICATION FORM IS SPECIFIC TO ACCREDITATION ACTIVITIES PERFORMED BY THE COUNCIL TO ENSURE COMPLIANCE WITH APPROVED ACCREDITATION POLICIES AND PROCEDURES. THE CONFLICT OF INTEREST DISCLOSURE STATEMENTS AND CONFLICT OF INTEREST IDENTIFICATION FORMS ARE REVIEWED BY THE COUNCIL'S CHIEF EXECUTIVE OFFICER AND STAFF TO DETERMINE IF ANY POTENTIAL OR ACTUAL CONFLICT OF INTERESTS EXISTS. COUNCIL BOARD MEMBERS WITH A CONFLICT OF INTEREST ARE REQUIRED TO RECUSE THEMSELVES FROM DISCUSSIONS AND DECISIONS AT APPROPRIATE TIMES DURING THEIR SERVICE AS COUNCIL MEMBERS. POTENTIAL CONFLICTS ARE CONSIDERED AS THE COUNCIL ENTERS INTO ANY NEW AGREEMENTS, FOR CONTINUAL ENFORCEMENT OF COMPLIANCE WITH THE POLICY.
FORM 990, PART VI, SECTION B, LINE 15ATHE COUNCIL ON ACCREDITATION OF NURSE ANESTHESIA EDUCATIONAL PROGRAMS (COA) LEASED ITS EMPLOYEES FROM THE AMERICAN ASSOCIATION OF NURSE ANESTHESIOLOGY (AANA). ON SEPTEMBER 1, 2022 THIS ARRANGEMENT WAS TERMINATED AND THE COA ASSUMED RESPONSIBILITY FOR THE COMPENSATION OF ALL ITS EMPLOYEES INCLUDING THE CEO AND SENIOR ACCREDITATION SPECIALIST. THE COA RELIED ON THE PROCESSES OF THE AANA TO DETERMINE THE COMPENSATION FOR THE CHIEF EXECUTIVE OFFICER AND SENIOR ACCREDITATION SPECIALIST. BETWEEN THE COLLABORATION OF THE BOARD OF THE AANA AND THE COA'S EXECUTIVE COMMITTEE, COMPENSATION FOR THE CEO AND SENIOR ACCREDITATION SPECIALIST WAS APPROVED BY INDEPENDENT PERSONS. AANA USED VARIOUS SALARY SURVEYS AS WELL AS OTHER FORMS 990 OF SIMILAR SIZED ORGANIZATIONS TO DETERMINE THE COMPENSATION IS REASONABLE IN NATURE. THERE ARE NO OTHER COMPENSATED OFFICERS OR KEY EMPLOYEES.
FORM 990, PART VI, SECTION C, LINE 19THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
FORM 990, PART XI, LINE 2CTHE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR, HOWEVER; A NEW AUDITOR WAS SELECTED FOR THE FISCAL YEAR ENDING AUGUST 31, 2023.