COUNCIL ON ACCREDITATION FOR: Form 990, tax year 2014
View the entire original 990 at ProPublica ↗
- Organization
- COUNCIL ON ACCREDITATION FOR (EIN 13-2905215)
- Tax period
- 2014-01-01 to 2014-12-31
- Filed
- 2015-10-28
- IRS object ID
- 201533019349300818
- Schema version
- 2014v5.0
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2015-10-28T09:19:38-05:00 | ReturnTs |
| Tax Period End | 2014-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 271728945 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | O'CONNOR DAVIES LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 665 FIFTH AVENUE | AddressLine1Txt |
| City | NEW YORK | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10022 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2014-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 132905215 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | COUNCIL ON ACCREDITATION FOR | BusinessNameLine1Txt |
| Business Name Line2 | CHILDREN AND FAMILY SERVICES INC | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | COUN | BusinessNameControlTxt |
| Phone | 2127973000 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 45 BROADWAY 29TH FLOOR | AddressLine1Txt |
| City | NEW YORK | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10006 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | RICHARD KLARBERG | PersonNm |
| Person Title | PRESIDENT & CEO | PersonTitleTxt |
| Phone | 2127973000 | PhoneNum |
| Signature | 2015-10-27 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | GARRETT M HIGGINS | PreparerPersonNm |
| PTIN | P00543209 | PTIN |
| Phone | 2122862600 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2014 | TaxYr |
| Build TS | 2016-04-25 22:37:26Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | RICHARD KLARBERG | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 45 BROADWAY 29TH FLOOR | AddressLine1Txt |
| City | NEW YORK | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10006 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $13,123,102 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.COANET.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1977 | FormationYr |
| Legal Domicile State | NY | LegalDomicileStateCd |
| Activity Or Mission | SEE SCHEDULE O | ActivityOrMissionDesc |
| Voting Members Governing Body | 19 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 19 | VotingMembersIndependentCnt |
| Total Employee | 66 | TotalEmployeeCnt |
| Total Volunteers | 385 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $1,400 | PYContributionsGrantsAmt |
| CY Contributions Grants | $3,450 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $9,619,641 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $9,849,248 | CYProgramServiceRevenueAmt |
| PY Investment Income | $206,327 | PYInvestmentIncomeAmt |
| CY Investment Income | $319,800 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $10,273 | CYOtherRevenueAmt |
| PY Total Revenue | $9,827,368 | PYTotalRevenueAmt |
| CY Total Revenue | $10,182,771 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $28,650 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $6,525 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $5,031,622 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $5,392,379 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $4,126,588 | PYOtherExpensesAmt |
| CY Other Expenses | $4,415,696 | CYOtherExpensesAmt |
| PY Total Expenses | $9,186,860 | PYTotalExpensesAmt |
| CY Total Expenses | $9,814,600 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $640,508 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $368,171 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $14,633,795 | TotalAssetsBOYAmt |
| Total Assets EOY | $14,539,065 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $6,700,501 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $6,311,481 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $7,933,294 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $8,227,584 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | COA'S MISSION AS DEVELOPED AND APPROVED BY ITS BOARD OF TRUSTEES IS TO PARTNER WITH HUMAN SERVICE ORGANIZATIONS WORLDWIDE TO IMPROVE SERVICE DELIVERY OUTCOMES BY DEVELOPING, APPLYING AND PROMOTING ACCREDITATION STANDARDS. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $6,158,554 | ExpenseAmt |
| Grant | $6,525 | GrantAmt |
| Revenue | $8,396,937 | RevenueAmt |
| Desc | COA'S MAIN PROGRAM IS THE ACCREDITATION OF HUMAN SERVICES AGENCIES. ALTHOUGH THE NATURE OF THE SERVICES PROVIDED BY THESE AGENCIES MAY VARY, EACH IS REQUIRED TO DEMONSTRATE IMPLEMENTATION OF A SERIES OF ADMINISTRATION AND MANAGEMENT STANDARDS. COA ACCREDITS SOME 1800 PUBLIC AND PRIVATE AGENCIES AND ESTIMATES THAT THESE AGENCIES IN TURN SERVE SOME 7 MILLION INDIVIDUALS AND FAMILIES EACH YEAR. THE IMPACT OF THE ACCREDITATION PROCESS CAN BE DEMONSTRATED IN THE HEIGHTENED QUALITY OF THE SERVICES THESE AGENCIES PROVIDE AS WELL AS IN THEIR ABILITY TO IMPLEMENT AND CONSISTENTLY ADHERE TO SOUND GOVERNANCE, FINANCIAL MANAGEMENT, RISK PREVENTION MANAGEMENT, PERFORMANCE QUALITY IMPROVEMENT AND HUMAN RESOURCE PROCESSES.COA ACCREDITED 301 ORGANIZATIONS UNDER ITS 8TH EDITION STANDARDS, 157 ORGANIZATIONS UNDER CHILD AND YOUTH DEVELOPMENT PROGRAMS AND 24 ADOPTION SERVICE PROVIDERS UNDER THE HAGUE STANDARDS. COA CONDUCTED 498 SITE VISITS INCLUDING 340 8TH EDITION REVIEWS, 128 CHILD AND YOUTH DEVELOPMENT REVIEWS, 20 HAGUE REVIEWS AND 10 MILITARY INSTALLATION REVIEWS UNDER DOD CONTRACT. IN 2014 COA MADE 360 UPDATES TO EXISTING STANDARD SECTIONS. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $901,883 | ExpenseAmt |
| Desc | STANDARD DEVELOPMENT & RESEARCH - COA MAKES AVAILABLE AT NO COST TO ANY ORGANIZATION ITS STANDARDS OF BEST PRACTICE. THESE STANDARDS REFLECT EVOLVING PRACTICES AND TRENDS AND SERVE AS A ROADMAP FOR ORGANIZATIONS TO USE TO BUILD CAPACITY. IN 2014 WE ISSUED 360 STANDARDS UPDATES. SUBSTANTIAL UPDATES WERE MADE TO STANDARDS FOR FINANCIAL MANAGEMENT (FIN), PERFORMANCE AND QUALITY IMPROVEMENT (PQI), GROUP LIVING SERVICES (GLS), RESIDENTIAL TREATMENT (RTX), AND SUPPORTED COMMUNITY LIVING (SCL). IN ADDITION, NEW STANDARDS WERE CREATED FOR INTEGRATED CARE; HEALTH HOMES (ICHH) AND SUPERVISED VISITATION AND EXCHANGE (SVE) SERVICES. THESE UPDATES WERE MADE TO ENABLE COA TO REVIEW, ANALYZE, AND IMPROVE ACCREDITATION REQUIREMENTS. DEVELOP NEW AREAS FOR ACCREDITATION AND ANALYZE AND EVALUATE PERFORMANCE. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $681,861 | ExpenseAmt |
| Revenue | $163,525 | RevenueAmt |
| Desc | TRAINING - COA'S TRAINING DEPARTMENT PROVIDES AN ARRAY OF TRAINING COURSES ACCESSIBLE THROUGH A VARIETY OF FORMATS SUCH AS FACE-TO-FACE, WEBINAR AND SELF-PACED TO STAFF FROM ORGANIZATIONS SEEKING ACCREDITATION AND HUMAN SERVICE PROFESSIONALS WHO SERVE AS COA SITE REVIEWERS. THE MAJORITY OF THESE TRAININGS ARE FREE. ORGANIZATIONS RECEIVE TRAINING FOCUSED ON PROCESS-RELATED TOPICS TO ASSIST THEM WITH GAINING CORE COMPETENCIES, SKILLS, AND KNOWLEDGE ASSOCIATED WITH COA'S ACCREDITATION PROCESS. SITE REVIEWERS RECEIVE TRAINING ON HOW TO REVIEW AND ASSESS AN ORGANIZATION'S DOCUMENTATION AND IMPLEMENTATION OF COA'S STANDARDS. COA TRAINING PROGRAMS SUPPORT AGENCIES SEEKING PRIVATE, PUBLIC, CANADIAN, MILITARY FAMILY READINESS PROGRAM, HAGUE AND CHILD YOUTH AND DEVELOPMENT PROGRAM ACCREDITATION. IN 2014, COA OFFERED OVER 45 FREE SELF-PACED TRAININGS AND APPROXIMATELY 45 WEBINARS TO ORGANIZATIONS WHICH WERE ALL FREE. COA ALSO OFFERED APPROXIMATELY 12 FACE-TO-FACE TRAININGS FOR A FEE IN VARIOUS U.S. LOCATIONS. COA ALSO CONDUCTED 4 TRAININGS UNDER OUR CONTRACT WITH THE STATE OF MISSISSIPPI. ALL TRAINING (3 SELF-PACED TRAININGS AND A 1 DAY FACE-TO-FACE TRAINING) FOR COA SITE REVIEWERS IS FREE. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $835,578 | ExpenseAmt |
| Revenue | $1,288,786 | RevenueAmt |
| Desc | IN 2014, COA CONTINUED ITS WORK ON A CONTRACT WITH THE DEPARTMENT OF DEFENSE. THIS CONTRACT ORIGINATED IN 2008 AND WAS ENTERED INTO TO HELP STRENGTHEN THE QUALITY OF SOCIAL SERVICES PROVIDED TO MEN AND WOMEN IN THE MILITARY AND THEIR FAMILIES. IN 2014, 64 MILITARY AND FAMILY READINESS PROGRAMS BECAME ACCREDITED UNDER COA'S STANDARDS. THERE WERE 11 MILITARY AND FAMILY READINESS SITE VISITS CONDUCTED IN 2014. THIS WORK ALSO INCLUDES SUPPORTING FAMILY READINESS PROGRAMS AS THEY GO THROUGH THE ACCREDITATION PROCESS AND MAINTAINING THE EXISTING STANDARDS, GUIDELINES AND PROCEDURES, TRAININGS AND WEBSITE AND WEB PORTAL. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $835,578 | TotalOtherProgSrvcExpenseAmt |
| Total Other Prog Srvc Revenue | $1,288,786 | TotalOtherProgSrvcRevenueAmt |
| Total Program Service Expenses | $8,577,876 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Temp Or Permanent Endowments | Yes (1) | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | Yes (1) | ForeignOfficeInd |
| Foreign Activities | Yes (1) | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 20 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 66 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 19 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 19 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | NY | StatesWhereCopyOfReturnIsFldCd |
| Other Website | Yes (X) | OtherWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JAMES CARR CFO COUNCIL ON ACCREDITATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 2128711795 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 45 BROADWAY 29TH FLOOR | AddressLine1Txt |
| City | NEW YORK | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10006 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (25 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| TIMOTHY F NOELKER | ||||||
| IMMEDIATE PAST CHAIR | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| MARKUS TRICE | ||||||
| CHAIR | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| JOEL JOHNSON | ||||||
| FIRST VICE-CHAIR | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| VIVIANE NGWA | ||||||
| SECOND VICE-CHAIR | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| TURNER SMITH | ||||||
| TREASURER | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| PHILLIP REDMOND JR | ||||||
| SECRETARY | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| LESLYE A ARSHT | ||||||
| TRUSTEE UNTIL 7/11/14 | 1.00 | Yes (X) | $0 | $0 | $0 | |
| RALPH BAYARD | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| ROBERT SHANKS | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| CHUCK JOHNSON | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| SUSAN C KEATING | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| CHRISTOPHER LEUNG | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| STEVEN LEVINE | ||||||
| TRUSTEE UNTIL 11/14/14 | 1.00 | Yes (X) | $0 | $0 | $0 | |
| PATTI J LYONS | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| STEPHEN C MACK | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| POLINA MAKIEVSKY | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| SARA MANZANO-DIAZ | ||||||
| TRUSTEE UNTIL 10/1/14 | 1.00 | Yes (X) | $0 | $0 | $0 | |
| CUDORE SNELL | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JANE STENSON | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| SUSAN STEPLETON | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| SR LINDA YANKOSKI | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| DRUANN WHITAKER | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| RICHARD KLARBERG | ||||||
| PRESIDENT AND CEO | 40.00 | Yes (X) | $366,616 | $0 | $49,030 | |
| CHRISTINA BYRNE | ||||||
| SENIOR DIRECTOR | 40.00 | Yes (X) | $149,823 | $0 | $27,430 | |
| JAMES CARR | ||||||
| CHIEF FINANCIAL OFFICER | 40.00 | Yes (X) | $146,611 | $0 | $35,610 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $663,050 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $112,070 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 3 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp
Contractor Name ContractorName
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | EXPONENT PARTNERS | BusinessNameLine1Txt |
Contractor Address ContractorAddress
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 720 MARKET STREET STE 600 | AddressLine1Txt |
| City | SAN FRANCISCO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94102 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Services | TECHNOLOGY CONSULT | ServicesDesc |
| Compensation | $219,708 | CompensationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 1 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $3,450 | AllOtherContributionsAmt |
| Total Contributions | $3,450 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| ACCREDITATION FEES | 541900 | $5,289,805 | $5,289,805 |
| PEER REVIEW SITE VISITS | 541900 | $2,309,016 | $2,309,016 |
| SPECIAL PROJECT GRANTS | 541900 | $1,288,786 | $1,288,786 |
| ANNUAL AGENCY FEES | 541900 | $598,377 | $598,377 |
| TRAINING SEMINARS | 541900 | $163,524 | $163,524 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $199,740 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $199,740 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $9,849,248 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $253,400 | TotalRevenueColumnAmt |
| Exclusion | $253,400 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $3,006,731 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $2,940,331 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $66,400 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $66,400 | TotalRevenueColumnAmt |
| Exclusion | $66,400 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | RECOVERY OF BAD DEBT | Desc |
| Business | 541900 | BusinessCd |
| Total Revenue Column | $10,273 | TotalRevenueColumnAmt |
| Exclusion | $10,273 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $10,273 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $10,182,771 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $9,849,248 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $330,073 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,525 | TotalAmt |
| Program Services | $5,525 | ProgramServicesAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,000 | TotalAmt |
| Program Services | $1,000 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $775,120 | TotalAmt |
| Program Services | $652,872 | ProgramServicesAmt |
| Management And General | $122,248 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,418,487 | TotalAmt |
| Program Services | $2,891,611 | ProgramServicesAmt |
| Management And General | $526,876 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $241,381 | TotalAmt |
| Program Services | $198,150 | ProgramServicesAmt |
| Management And General | $43,231 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $628,096 | TotalAmt |
| Program Services | $515,604 | ProgramServicesAmt |
| Management And General | $112,492 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $329,295 | TotalAmt |
| Program Services | $270,271 | ProgramServicesAmt |
| Management And General | $59,024 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $25,000 | TotalAmt |
| Program Services | $16,648 | ProgramServicesAmt |
| Management And General | $8,352 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $20,500 | TotalAmt |
| Program Services | $13,651 | ProgramServicesAmt |
| Management And General | $6,849 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $33,916 | TotalAmt |
| Program Services | $18,237 | ProgramServicesAmt |
| Management And General | $15,679 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $520,698 | TotalAmt |
| Program Services | $453,766 | ProgramServicesAmt |
| Management And General | $66,932 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $103,083 | TotalAmt |
| Program Services | $99,872 | ProgramServicesAmt |
| Management And General | $3,211 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $348,075 | TotalAmt |
| Program Services | $295,895 | ProgramServicesAmt |
| Management And General | $52,180 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $46,936 | TotalAmt |
| Program Services | $40,048 | ProgramServicesAmt |
| Management And General | $6,888 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $566,702 | TotalAmt |
| Program Services | $482,448 | ProgramServicesAmt |
| Management And General | $84,254 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $239,274 | TotalAmt |
| Program Services | $220,054 | ProgramServicesAmt |
| Management And General | $19,220 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $339,315 | TotalAmt |
| Program Services | $288,308 | ProgramServicesAmt |
| Management And General | $51,007 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $35,413 | TotalAmt |
| Program Services | $31,122 | ProgramServicesAmt |
| Management And General | $4,291 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| PEER REVIEW | $1,813,229 | $1,813,229 | |
| EQUIPMENT RENTAL/REPAIR | $295,668 | $250,858 | $44,810 |
| SUBSCRIPTIONS/REFERENCE | $23,453 | $18,707 | $4,746 |
| FOREIGN CURRENCY LOSS | $3,876 | $3,876 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $558 | TotalAmt |
| Management And General | $558 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,814,600 | TotalAmt |
| Program Services | $8,577,876 | ProgramServicesAmt |
| Management And General | $1,236,724 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $836,142 | BOYAmt |
| EOY | $945,138 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $418,508 | BOYAmt |
| EOY | $190,016 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $936,933 | BOYAmt |
| EOY | $798,217 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $119,584 | BOYAmt |
| EOY | $209,258 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $1,495,988 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $653,058 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $899,037 | BOYAmt |
| EOY | $842,930 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,463,119 | BOYAmt |
| EOY | $10,678,615 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $840,582 | BOYAmt |
| EOY | $755,001 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $119,890 | BOYAmt |
| EOY | $119,890 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,633,795 | BOYAmt |
| EOY | $14,539,065 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $563,095 | BOYAmt |
| EOY | $502,659 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,594,361 | BOYAmt |
| EOY | $5,173,355 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $543,045 | BOYAmt |
| EOY | $635,467 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,700,501 | BOYAmt |
| EOY | $6,311,481 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,562,334 | BOYAmt |
| EOY | $6,866,062 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $405,953 | BOYAmt |
| EOY | $396,515 | EOYAmt |
Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $965,007 | BOYAmt |
| EOY | $965,007 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,933,294 | BOYAmt |
| EOY | $8,227,584 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,633,795 | BOYAmt |
| EOY | $14,539,065 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $368,171 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$73,881 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $6,050 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $6,500 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $21,350 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,400 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $3,450 | CurrentTaxYearAmt |
| Total | $38,750 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $8,570,730 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $8,363,096 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $9,212,945 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $9,619,641 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $9,849,248 | CurrentTaxYearAmt |
| Total | $45,615,660 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $8,576,780 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $8,369,596 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $9,234,295 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $9,621,041 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $9,852,698 | CurrentTaxYearAmt |
| Total | $45,654,410 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $48,000 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $49,851 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $50,939 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $39,764 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $23,947 | CurrentTaxYearAmt |
| Total | $212,501 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $706,301 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $597,609 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $803,502 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,037,437 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,430,365 | CurrentTaxYearAmt |
| Total | $4,575,214 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $754,301 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $647,460 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $854,441 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,077,201 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,454,312 | CurrentTaxYearAmt |
| Total | $4,787,715 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $40,866,695 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $71,917 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $66,789 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $139,479 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $245,388 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $253,400 | CurrentTaxYearAmt |
| Total | $776,973 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $71,917 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $66,789 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $139,479 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $245,388 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $253,400 | CurrentTaxYearAmt |
| Total | $776,973 | TotalAmt |
Other Income509 OtherIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | $1,324 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year | $10,273 | CurrentTaxYearAmt |
| Total | $11,597 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $8,648,697 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $8,437,709 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $9,373,774 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $9,866,429 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $10,116,371 | CurrentTaxYearAmt |
| Total | $46,442,980 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.87990 | PublicSupportCY509Pct |
| Public Support PY509 | 0.89130 | PublicSupportPY509Pct |
| Investment Income CY | 0.01670 | InvestmentIncomeCYPct |
| Investment Income PY | 0.01390 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: | FormAndLineReferenceDesc |
| Explanation | FOREIGN EXCHANGE GAINS - 2011 AMOUNT: $ 1,324. RECOVERY OF BAD DEBT - 2014 AMOUNT: $ 10,273. | ExplanationTxt |
Schedule D IRS990ScheduleD
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $1,592,143 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $72,693 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $67,000 | OtherExpendituresAmt |
| Administrative Expenses | $6,530 | AdministrativeExpensesAmt |
| End Year Balance | $1,591,306 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $1,445,690 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $220,199 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $67,658 | OtherExpendituresAmt |
| Administrative Expenses | $6,088 | AdministrativeExpensesAmt |
| End Year Balance | $1,592,143 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $1,344,363 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $234,587 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $122,043 | OtherExpendituresAmt |
| Administrative Expenses | $11,217 | AdministrativeExpensesAmt |
| End Year Balance | $1,445,690 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $1,521,114 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | -$112,008 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $50,000 | OtherExpendituresAmt |
| Administrative Expenses | $14,743 | AdministrativeExpensesAmt |
| End Year Balance | $1,344,363 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $1,408,349 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $126,742 | InvestmentEarningsOrLossesAmt |
| Administrative Expenses | $13,977 | AdministrativeExpensesAmt |
| End Year Balance | $1,521,114 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.15360 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.60640 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.24000 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $671,436 | OtherCostOrOtherBasisAmt |
| Depreciation | $155,069 | DepreciationAmt |
| Book Value | $516,367 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $474,678 | OtherCostOrOtherBasisAmt |
| Depreciation | $329,598 | DepreciationAmt |
| Book Value | $145,080 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $349,874 | OtherCostOrOtherBasisAmt |
| Depreciation | $168,391 | DepreciationAmt |
| Book Value | $181,483 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $842,930 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| DEFERRED RENT PAYABLE | $435,467 |
| CONTINGENT LIABILITY HAGUE | $200,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $635,467 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $12,826,522 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$73,881 | NetUnrealizedGainsInvstAmt |
| Donated Services And Use Fclts | $2,738,869 | DonatedServicesAndUseFcltsAmt |
| Revenue Not Reported | $2,664,988 | RevenueNotReportedAmt |
| Revenue Subtotal | $10,161,534 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $6,530 | InvestmentExpensesNotIncldAmt |
| Other Revenues Not Included | $14,707 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $21,237 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $10,182,771 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $12,532,232 | TotExpnsEtcAuditedFinclStmtAmt |
| Donated Services Use Fclts | $2,738,869 | DonatedServicesUseFcltsAmt |
| Expenses Not Reported | $2,738,869 | ExpensesNotReportedAmt |
| Expenses Subtotal | $9,793,363 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $6,530 | InvestmentExpensesNotIncld2Amt |
| Other Expenses Not Included | $14,707 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $21,237 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $9,814,600 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART V, LINE 4: | COA MAINTAINS DONOR-RESTRICTED AND BOARD-DESIGNATED ENDOWMENT FUNDS WHOSE PURPOSE IS TO SUPPORT CREATIVE, INNOVATIVE AND IMAGINATIVE SPECIAL PROJECTS THAT COULD OTHERWISE NOT BE ACCOMPLISHED. |
| PART X, LINE 2: | COA RECOGNIZES THE EFFECT OF INCOME TAX POSITIONS ONLY IF THOSE POSITIONS ARE MORE LIKELY THAN NOT OF BEING SUSTAINED. MANAGEMENT HAS DETERMINED THAT COA HAD NO UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE FINANCIAL STATEMENT RECOGNITION. COA IS NO LONGER SUBJECT TO AUDITS BY THE APPLICABLE TAXING JURISDICTIONS FOR PERIODS PRIOR TO 2011. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | LOSS ON DISPOSAL OF SOFTWARE 558. RECOVERY OF BAD DEBT 10,273. FOREIGN CURRENCY TRANSACTION 3,876. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | LOSS ON DISPOSAL OF SOFTWARE 558. RECOVERY OF BAD DEBT 10,273. FOREIGN CURRENCY TRANSACTION 3,876. |
Schedule F IRS990ScheduleF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Account Activities Outside US AccountActivitiesOutsideUSGrp (4 entries)
| RegionRegionTxt | OfficesOfficesCnt | EmployeeEmployeeCnt | Type Of Activities ConductedTypeOfActivitiesConductedTxt | Specific Services ProvidedSpecificServicesProvidedTxt | Region Total ExpendituresRegionTotalExpendituresAmt |
|---|---|---|---|---|---|
| NORTH AMERICA | 0 | 27 | PROGRAM SERVICES | CANADIAN SITE VISITS | $59,358 |
| NORTH AMERICA | 0 | 0 | GRANTS TO RECIPIENTS LOCATED IN THE REGION | $1,000 | |
| EUROPE | 0 | 6 | PROGRAM SERVICES | SITE VISITS TO GERMANY, ITALY AND ENGLAND | $6,033 |
| SOUTH ASIA | 0 | 7 | PROGRAM SERVICES | SITE VISIT TO JAPAN | $19,271 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Offices | 0 | SubtotalOfficesCnt |
| Subtotal Employees | 40 | SubtotalEmployeesCnt |
| Continutation Total Office | 0 | ContinutationTotalOfficeCnt |
| Continutation Total Employee | 0 | ContinutationTotalEmployeeCnt |
| Total Office | 0 | TotalOfficeCnt |
| Total Employee | 40 | TotalEmployeeCnt |
| Subtotal Spent | $85,662 | SubtotalSpentAmt |
| Continuation Spent | $0 | ContinuationSpentAmt |
| Total Spent | $85,662 | TotalSpentAmt |
| Transfer To Foreign Corp | 0 | TransferToForeignCorpInd |
| Interest In Foreign Trust | 0 | InterestInForeignTrustInd |
| Foreign Corp Ownership | 0 | ForeignCorpOwnershipInd |
| Passive Foreign Investmest Co | 0 | PassiveForeignInvestmestCoInd |
| Foreign Partnership | 0 | ForeignPartnershipInd |
| Boycott Countries | 0 | BoycottCountriesInd |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART I, LINE 2: | THE ORGANIZATION AWARDS STIPENDS TO EXPERIENCED PROFESSIONAL VOLUNTEERS, WHO WILL CONDUCT SITE VISITS AT REMOTE LOCATIONS, OR, DUE TO ACCREDITATION RENEWAL CYCLES, WILL PERFORM ADDITIONAL SITE VISITS BEYOND THE AVERAGE NUMBER EXPECTED IN A GIVEN YEAR. ADDITIONALLY, THE ORGANIZATION AWARDS STIPENDS TO SENIOR FELLOWS WHO ARE SELECTED FROM A POOL OF THE ORGANIZATION'S MOST EXPERIENCED REVIEWERS, COMMISSION MEMBERS, AND PRESENT AND FORMER LEADERS FROM ACCREDITED ORGANIZATIONS. SENIOR FELLOWS ARE EXPECTED TO BE "ON CALL" TO EXECUTE DIVERSE ACCREDITATION-RELATED TASKS, INCLUDING TRAINING, TECHNICAL ASSISTANCE, MENTORING, AND SUPPORTIVE EXPERTISE TO PEER REVIEWERS AND TEAM LEADERS. RESULTS OF THE SELECTION PROCESS ARE DOCUMENTED IN THE BOOKS AND RECORDS OF THE ORGANIZATION, AND ESTABLISHED AS AN OPERATING EXPENSE IN THE CURRENT BUDGET YEAR. ALL DISBURSEMENTS OF STIPENDS ARE RECORDED IN THE FINANCIAL RECORDS OF THE ORGANIZATION IN ACCORDANCE WITH ACCEPTED ACCOUNTING STANDARDS, AND REPORTED AS GRANT EXPENSES WITHIN THE ORGANIZATION'S FINANCIAL REPORTING AND TAX COMPLIANCE DOCUMENTS. |
| PART I, LINE 3: | THE ORGANIZATION USED ACCRUAL ACCOUNTING TO ACCOUNT FOR EXPENDITURES IN ACCORDANCE WITH THE ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA ("U.S. GAAP"). |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | STIPENDS FOR ACCREDITATION SERVICES | GrantTypeTxt |
| Recipient | 5 | RecipientCnt |
| Cash Grant | $5,525 | CashGrantAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | THE ORGANIZATION AWARDS STIPENDS TO EXPERIENCED PROFESSIONAL VOLUNTEERS, WHO WILL CONDUCT SITE VISITS AT REMOTE LOCATIONS, OR, DUE TO ACCREDITATION RENEWAL CYCLES, WILL PERFORM ADDITIONAL SITE VISITS BEYOND THE AVERAGE NUMBER EXPECTED IN A GIVEN YEAR. ADDITIONALLY, THE ORGANIZATION AWARDS STIPENDS TO SENIOR FELLOWS WHO ARE SELECTED FROM A POOL OF THE ORGANIZATION'S MOST EXPERIENCED REVIEWERS, COMMISSION MEMBERS, AND PRESENT AND FORMER LEADERS FROM ACCREDITED ORGANIZATIONS. SENIOR FELLOWS ARE EXPECTED TO BE "ON CALL" TO EXECUTE DIVERSE ACCREDITATION-RELATED TASKS, INCLUDING TRAINING, TECHNICAL ASSISTANCE, MENTORING, AND SUPPORTIVE EXPERTISE TO PEER REVIEWERS AND TEAM LEADERS. RESULTS OF THE SELECTION PROCESS ARE DOCUMENTED IN THE BOOKS AND RECORDS OF THE ORGANIZATION, AND ESTABLISHED AS AN OPERATING EXPENSE IN THE CURRENT BUDGET YEAR. ALL DISBURSEMENTS OF STIPENDS ARE RECORDED IN THE FINANCIAL RECORDS OF THE ORGANIZATION IN ACCORDANCE WITH ACCEPTED ACCOUNTING STANDARDS, AND REPORTED AS GRANT EXPENSES WITHIN THE ORGANIZATION'S FINANCIAL REPORTING AND TAX COMPLIANCE DOCUMENTS. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Form990 Of Other Organizations | Yes (X) | Form990OfOtherOrganizationsInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | Yes (1) | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (3 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| RICHARD KLARBERG | ||||||||||||||
| PRESIDENT AND CEO | $358,940 | $0 | $0 | $0 | $7,676 | $0 | $20,400 | $0 | $28,630 | $0 | $415,646 | $0 | $0 | $0 |
| CHRISTINA BYRNE | ||||||||||||||
| SENIOR DIRECTOR | $145,970 | $0 | $3,734 | $0 | $119 | $0 | $12,235 | $0 | $15,195 | $0 | $177,253 | $0 | $0 | $0 |
| JAMES CARR | ||||||||||||||
| CHIEF FINANCIAL OFFICER | $142,400 | $0 | $3,704 | $0 | $507 | $0 | $12,496 | $0 | $23,114 | $0 | $182,221 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 7 | FormAndLineReferenceDesc |
| Explanation | THE BONUS PAYMENT FOR THE SENIOR DIRECTOR AND THE CHIEF FINANCIAL OFFICER OF THE ORGANIZATION WERE BASED UPON EMPLOYEE PERFORMANCE AND AWARDED AT THE DISCRETION OF THE CHIEF EXECUTIVE OFFICER. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART I, LINE 1 | THE MISSION OF THE COUNCIL ON ACCREDITATION (COA) IS TO PARTNER WITH HUMAN SERVICE ORGANIZATIONS WORLDWIDE TO IMPROVE SERVICE DELIVERY OUTCOMES BY DEVELOPING, APPLYING AND PROMOTING ACCREDITATION STANDARDS. IN FULFILLING THIS MISSION, COA VALIDATES THE QUALITY OF MORE THAN 2000 PUBLIC AND PRIVATE ORGANIZATIONS SERVING MORE THAN 7 MILLION VULNERABLE INDIVIDUALS EACH YEAR. COA REVIEWS AN ENTIRE ORGANIZATION INCLUDING ITS GOVERNANCE, MANAGEMENT AND FINANCIAL CONTROLS. IN 2014, AS PART OF ITS ON-GOING EFFORT TO MAKE THE ACCREDIATION PROCESS MORE ACCESSIBLE TO ORGANIZATIONS OF EVERY SIZE AND CONFIGURATION, IT INVESTED IN THE DEVELOPMENT AND REFINEMENT OF ITS WEB PORTAL. ADDITIONALLY, IT CONTINUED TO MODIFY ITS ACCREDITATION STANDARDS TO REFLECT CHANGES IN THE WAY BEHAVIORAL HEALTH SERVICES ARE PROVIDED AND REIMBURSED. IT BEGAN THE PROCESS OF REVISING ITS PUBLIC AGENCY ACCREDITATION STANDARDS AND PROCESS AS PART OF A PRIORITY GOAL TO IMPACT THESE ENTITIES, THE ORGANIZAITONS WITH WHICH THEY CONTRACT, THEIR STAFF AND MOST IMPORTANTLY THE FAMILIES AND INDIVIDUALS THEY SERVE. ITS WORK WITH THE DEPARTMENT OF STATE UNDER THE INTERCOUNTRY ADOPTION ACT CONTINUED WITH AN INCREASED EMPHASIS OF MONITORING COMPLAINTS FILED IN THE HAGUE COMPLAINT REGISTRY, ESPECIALLY WITH REGARD TO ENSURING THE FINANCIAL STABILITY OF ADOPTION SERVICE PROVIDERS. UNDER A CONTRACT WITH THE DEPARTMENT OF DEFENSE, .IT INSTITUTED A SERIES OF ACCREDITIONS FOR HUMAN SERVICES PROVIDED TO MILITARY PERSONNEL AND THEIR FAMILIES ON INSTALLATIONS. IT ALSO ESTABLISHED A SUPPORTING ORGANIZATION RELATIONSHIP WITH THE SUPERVISED VISITATION NETWORK AND PUBLISHED SUPERVISED VISITATION STANDARDS. |
| FORM 990, PART VI, SECTION B, LINE 11 | THE FORM 990 IS DISTRIBUTED ELECTRONICALLY TO THE FINANCE COMMITTEE FOR REVIEW. THE CFO AND PRESIDENT MEET WITH THE FINANCE COMMITTEE TO PRESENT, REVIEW, AND DISCUSS THE FORM 990. FOLLOWING THE FINANCE COMMITTEE MEETING, A FINAL DRAFT OF THE FORM 990 IS DISTRIBUTED ELECTRONICALLY TO ALL MEMBERS OF THE BOARD. THE BOARD REVIEWS AND DISCUSSES THE FORM 990 AT THE NEXT SCHEDULED BOARD MEETING. FOLLOWING THE DISCUSSION PERIOD, THE FINANCE COMMITTEE RECOMMENDS BOARD APPROVAL OF THE FINAL DRAFT OF THE FORM 990. IT IS THEN FILED WITH THE IRS FOLLOWING BOARD APPROVAL. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. |
| FORM 990, PART VI, SECTION B, LINE 12C | ALL VOLUNTEERS, TRUSTEES AND STAFF MEMBERS ARE REQUIRED TO EXECUTE AN ACKNOWLEDGEMENT ATTESTING THAT THEY HAVE READ, UNDERSTOOD AND AGREE TO COMPLY WITH THE ORGANIZATION'S WRITTEN CONFLICT OF INTEREST POLICY. THE BOARD OF TRUSTEES, AS PART OF ITS OVERSIGHT RESPONSIBILITIES, REQUIRES THE CEO TO AFFIRM THAT THIS PRACTICE IS EMPLOYED. ANYONE BELIEVING THAT A CONFLICT OF INTEREST MAY EXIST MUST DISCLOSE THE POTENTIAL CONFLICT ORALLY OR IN WRITING TO THE BOARD MEMBERS OR BOARD COMMITTEE CONSIDERING A POTENTIAL TRANSACTION TO WHICH THE CONFLICT RELATES. FOLLOWING A PERIOD OF QUESTIONS FROM THE BOARD OR BOARD COMMITTEE, THE INTERESTED PERSON MUST LEAVE THE ROOM AND NOT PARTICIPATE IN DISCUSSIONS OR VOTING RELATED TO THE POTENTIAL CONFLICT. BY MAJORITY VOTE, THE BOARD OR BOARD COMMITTEE WILL DETERMINE IF A CONFLICT EXISTS, AND IF TO ENTER INTO THE PROPOSED TRANSACTION. A DISINTERESTED PERSON OR COMMITTEE MAY BE APPOINTED BY THE BOARD CHAIR TO INVESTIGATE ALTERNATIVES TO A PROPOSED TRANSACTION IF THE BOARD DEEMS THIS NECESSARY. THE MINUTES OF THE BOARD OR BOARD COMMITTEE WILL DOCUMENT THAT THE CONFLICT WAS DISCLOSED, THE VOTING RECORD REGARDING THE CONFLICT, AND THE DECISION MADE REGARDING THE TRANSACTION. IF THE BOARD HAS REASON TO BELIEVE THAT A CONFLICT WAS NOT DISCLOSED, THE INTERESTED PARTY WILL BE GIVEN AN OPPORTUNITY TO EXPLAIN THE ALLEGED FAILURE TO REPORT A POTENTIAL CONFLICT OF INTEREST. FOLLOWING A FORMAL BOARD HEARING, INVESTIGATION AND VOTE, THE BOARD DETERMINES THAT A FAILURE TO DISCLOSE A CONFLICT OF INTEREST EXISTED, THE BOARD WILL TAKE NECESSARY CORRECTIVE ACTION AGAINST THE INTERESTED PARTY INCLUDING REMOVAL FROM THE COMMITTEE OR FROM THE BOARD. |
| FORM 990, PART VI, SECTION B, LINE 15 | COA'S COMPENSATION REVIEW PROCESS FOR THE CEO AND FOR ITS ENTIRE STAFF HAS BEEN CAREFULLY DEVELOPED TO MEET THE FOLLOWING OBJECTIVES: TO ENSURE THAT A PROPER RELATIONSHIP IS MAINTAINED BETWEEN THE SALARY FOR AN INDIVIDUAL JOB AND THE SALARIES OF OTHER POSITIONS. THIS IS ACCOMPLISHED THROUGH JOB DESCRIPTIONS AND COMPARISON OF RELATIVE CRITERIA AGAINST OTHER POSITIONS AT COA. TO ESTABLISH A SALARY FOR EACH JOB THAT COMPARES FAVORABLY WITH THE SALARY FOR SIMILAR JOBS AT SIMILAR ORGANIZATIONS WITHIN COA'S JOB MARKET AND GIVEN GEOGRAPHIC AREA. TO PROVIDE SALARY OPPORTUNITY TIED TO LEVEL OF PERFORMANCE. TO ASSIST THE EMPLOYEE IN ATTAINING HIS/HER BEST PERFORMANCE BY INVOLVING HIM/HER AND THE IMMEDIATE SUPERVISOR IN THE PERFORMANCE APPRAISAL PROCESS. IN FURTHERANCE OF THE ABOVE, THE COMPENSATION OF THE CEO IS DETERMINED BY THE BOARD OF TRUSTEES AS A RESULT OF CONSIDERING THE COMPENSATION PRACTICES OF OTHER NATIONAL ACCREDITING ORGANIZATIONS AND OTHER ORGANIZATIONS IN THE SOCIAL AND BEHAVIORAL HEALTH INDUSTRIES AND THE NOT-FOR-PROFIT COMMUNITY. THE SPECIFIC PROCESS IS AS FOLLOWS: A COMPENSATION COMMITTEE COMPRISED OF MEMBERS OF THE COA BOARD, ALL OF WHOM ARE INDEPENDENT, IS APPOINTED BY THE BOARD CHAIR TO NEGOTIATE A WRITTEN EMPLOYMENT CONTRACT WITH THE CEO. THIS COMMITTEE UNDERTAKES A REVIEW OF THE 990S OF COMPARABLE ORGANIZATIONS REGARDING CEOS WITH COMPARABLE EXPERIENCE, EDUCATION AND GEOGRAPHIC LOCALE. THE CEO COMPLETES A SELF-EVALUATION AND MEMBERS OF THE BOARD ARE ASKED TO COMPLETE A WRITTEN EVALUATION OF THE CEO. BASED ON ALL OF THE FOREGOING, THE COMPENSATION COMMITTEE MAKES A RECOMMENDATION TO THE FULL COA BOARD REGARDING THE COMPENSATION AND CONTINUED EMPLOYMENT OF THE CEO. THIS RECOMMENDATION IS VOTED ON BY THE ENTIRE BOARD OF TRUSTEES AND IS DOCUMENTED IN THE BOARD MINUTES. KEY EMPLOYEE COMPENSATION IS DETERMINED PURSUANT TO THE HR POLICIES GOVERNING ALL STAFF. COA'S SALARIES ARE ESTABLISHED AS A RESULT OF CONSIDERING THE COMPENSATION PRACTICES OF OTHER NATIONAL ACCREDITING ORGANIZATIONS AND OTHER ORGANIZATIONS IN THE SOCIAL AND BEHAVIORAL HEALTH INDUSTRIES AND THE NOT-FOR-PROFIT COMMUNITY. THESE INCLUDE PANO (PERSONNEL ASSOCIATION OF NONPROFIT ORGANIZATIONS) COMPENSATION & BENEFITS SURVEY FROM PRM CONSULTING, INC.; MANAGEMENT COMPENSATION REPORT: NOT-FOR-PROFIT ORGANIZATIONS; BLUEWATER'S NONPROFIT ORGANIZATIONS SALARY AND BENEFITS SURVEY; AND, THE CHILD WELFARE LEAGUE OF AMERICA SALARY STUDY. EVERY COA JOB POSITION HAS A RANGE OF SALARIES THAT AN EMPLOYEE WORKING IN SUCH POSITION MAY EARN. THE SALARY RANGES FOR EACH JOB POSITION ARE MAINTAINED AS PART OF THE JOB DESCRIPTIONS. SALARY RANGES ARE PERIODICALLY REVISED AND UPDATED BY THE COA'S PRESIDENT/CEO. AN EMPLOYEE'S COMPENSATION WILL GENERALLY BE REVIEWED ANNUALLY AT THE END OF THE CALENDAR YEAR IN THE CONTEXT OF THE EMPLOYEE'S PERFORMANCE IN ACHIEVING THE OBJECTIVES OF HIS OR HER POSITION AND IN FURTHERING THE GOALS OF COA, AS APPROPRIATE. COA HAS THE DISCRETION TO AWARD OR NOT TO AWARD AN EMPLOYEE AN INCREASE IN SALARY. COA'S DECISION TO AWARD AN EMPLOYEE AN INCREASE IN SALARY WILL BE BASED ON NUMEROUS FACTORS, INCLUDING BUT NOT LIMITED TO THE RECOMMENDATION OF THE IMMEDIATE SUPERVISOR, THE AVAILABILITY OF FUNDS AS DETERMINED BY COA'S BOARD OF TRUSTEES, THE EMPLOYEE'S PERFORMANCE ON THE JOB, THE EMPLOYEE'S LENGTH OF SERVICE WITH COA, THE CRITICAL NATURE OF THE EMPLOYEE'S FUNCTIONS, THE EMPLOYEE'S EDUCATIONAL AND PROFESSIONAL BACKGROUND, THE SALARY RANGE FOR THE POSITION AND THE COMPENSATION PRACTICES OF OTHER ACCREDITING BODIES, SOCIAL AND BEHAVIORAL HEALTH SERVICES AND THE NOT-FOR-PROFIT SECTOR. THE COMPENSATION POLICY WAS LAST REVIEWED BY HR COMMITTE OF THE BOARD IN OCTOBER 2013 AS PART OF THE CEO'S ANNUAL PERFORMANCE REVIEW. |
| FORM 990, PART VI, SECTION C, LINE 19 | COA MAKES ITS FORM 990 AVAILABLE FOR PUBLIC INSPECTION AS REQUIRED UNDER SECTION 6104 OF THE INTERNAL REVENUE CODE. THE RETURN IS POSTED ON GUIDESTAR.ORG AND OTHER SIMILAR TYPES OF WEBSITES. IN ADDITION, THE FINANCIAL STATEMENTS, CONFLICT OF INTEREST POLICY, FORM 990, FORM 1023, AND BY-LAWS ARE ALSO AVAILABLE UPON WRITTEN REQUEST AT 45 BROADWAY, 29TH FLOOR, NEW YORK, NY 10006 OR BY CALLING THE ORGANIZATION DIRECTLY AT 212-797-2000 (X263). |
| FORM 990, PART XII, LINE 2C | THE OVERSIGHT OF THE AUDIT AND SELECTION OF THE INDEPENDENT AUDITOR IS CONDUCTED BY THE AUDIT COMMITTEE AND APPROVED BY THE BOARD OF DIRECTORS. THIS PROCESS HAS NOT CHANGED FROM THE PROCESS FOLLOWED IN THE PRIOR YEAR. |
| FORM 990, PART I, LINE 6 | ACCREDITATION STUDIES ARE CONDUCTED BY PEER REVIEWERS WHO ARE SENIOR STAFF MEMBERS OF ACCREDITED AGENCIES. IN 2014 AND 2013, PEER REVIEWERS DONATED 2,747 DAYS AND 2,978 DAYS OF SERVICE TO THE COUNCIL ON ACCREDITATION ("COA"). THE VALUE OF SUCH SERVICES HAS BEEN ESTIMATED BY COA TO BE APPROXIMATELY $1,000 PER DAY FOR A TOTAL OF $2,732,314 AND $2,947,893. |