2026-05-12T14:26:37-07:00 2025-06-30 410746749 CliftonLarsonAllen LLP Two International Place 22nd Floor Boston MA 02110 990 2024-07-01 510172756 AACN CERTIFICATION CORP AACN 9493622000 27071 Aliso Creek Road Aliso Viejo CA 926563399 Jakki Farr Chief Financial Officer 9493622000 2026-05-13 1 1 Lindsey Pigg P01268923 5132393275 2026-05-12 2024 2025-03-06 01:10:19Z Dana Woods 27071 Aliso Creek Road Aliso Viejo CA 926563399 33317659 0 X www.certcorp.org X 1975 CA AACN Certification Corporation drives patient health and safety through the comprehensive credentialing of acute and critical care nurses, advancing practice consistent with standards of excellence. 9 9 0 200 5821 1995 10000 10000 13547244 14413847 3175906 3986681 8726 15507 16741876 18426035 0 0 0 0 0 0 0 0 0 10387849 10667307 10387849 10667307 6354027 7758728 53934431 64713200 2995987 3554661 50938444 61158539 AACN Certification Corporation drives patient health and safety through comprehensive credentialing of acute and critical care nurses, advancing practice consistent with standards of excellence. 0 0 AACN Certification Corporation administers fifteen separate credentialing exams: Adult, Pediatric and Neonatal critical-care exams, Adult, Pediatric and Neonatal critical-care Knowledge designation exams, CCRN Tele-critical Care, Progressive Care, Progressive Care Knowledge designation exam, Cardiac Medicine, Cardiac Surgery, Acute Care Nurse Practitioner exams, and the Clinical Nurse Specialist exams (ACCNS-AG, ACCNS-P, ACCNS-N). For our fiscal year ended June 30, 2025, we had 37,162 nurses register to take these exams. During the year, 21,088 nurses passed these rigorous exams to become certified. In addition to our initial exams, nurses are required to be recertified every three years for our certifications (except for the ACNP-AG and ACCNS certification (renewal only) which lasts five years). The nurse maintains certification based on the recertification process which consists of a combination of working with critically ill patients and obtaining continuing education credits (CE's) throughout the term of their certification period. In the fiscal year ended June 30, 2025, we had 30,321 nurses recertify one or more of the certifications administered by AACN Certification Corporation. Overall, there are approximately 134,785 active certifications in the combined categories of certification offered by AACN Certification Corporation. AACN Certification Corporation provides practice exam questions that provide the most realistic certification exam preparation available that features practice questions that mirror the style of actual exam questions. The practice exams offer hundreds of test questions, unlimited practice exams, a realistic testing experience with a mobile friendly interface. Test questions are available for almost all of our exams. 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 X 9 9 0 0 0 0 0 1 1 1 1 0 0 1 1 1 1 1 1 1 0 0 CA X Jakki Farr 9493622000 27071 Aliso Creek Road Aliso Viejo CA 926563399 Dana Woods Chief Executive Officer 15 40 X 0 704640 86655 Jakki Farr Chief Financial Officer 10 40 X 0 339321 38132 Jodi Berndt Chair 5 0 X X 0 0 0 Carol Olff Secretary & Treasurer 5 0 X X 0 0 0 Jarrod Atkinson Director 2 4 X 0 0 0 Desiree Hodges Director 2 4 X 0 0 0 Kathleen Siedlecki Director 2 0 X 0 0 0 Carly Byrne Director 2 0 X 0 0 0 Stephen Holman Director 2 0 X 0 0 0 Erika Simon Director 2 0 X 0 0 0 Clareen Wiencek Director 2 0 X 0 0 0 0 1043961 124787 0 0 1 0 PSI Services LLC 18000 W 105th Street Olathe KS 660617543 Provides testing services 2074731 Merrill Lynch 7825 Fay Avenue Suite 300 La Jolla CA 92037 Investment Advisor 417878 Gray Matter Publishing Inc 1538 Avonmore Square Pickering Ontario CA LIV 7H3 Hosting Fees 217502 3 0 0 0 0 0 10000 0 10000 Exam fee revenue 541900 8399933 8399933 0 0 Recertification revenue 541900 4637020 4637020 0 0 Exam practice question subscriptions 541900 1376894 1376894 0 0 0 0 0 0 14413847 1419050 0 0 1419050 0 0 0 0 7913 0 5821 2092 0 0 0 0 0 0 0 0 0 0 17459255 0 14891624 0 2567631 0 2567631 0 0 2567631 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 7594 0 0 7594 7594 18426035 14413847 5821 3996367 X 0 0 0 0 0 0 0 0 0 0 0 0 3758 0 0 417878 2167722 805691 124901 0 224342 0 326645 0 114531 0 0 0 0 Administrative expense allocation from affiliate 3999155 Direct personnel costs paid by affiliate 2418516 64168 10667307 0 0 0 46065 40069 7469012 5543783 0 0 42053 62932 0 0 0 0 0 0 0 0 0 4595 46377301 59061821 0 0 0 0 0 0 0 0 53934431 64713200 253297 384931 0 0 2742690 3169730 0 0 0 0 0 0 0 0 0 0 0 0 2995987 3554661 X 50938444 61158539 0 0 50938444 61158539 53934431 64713200 7758728 2461367 0 0 0 0 X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 X 20469524 2461367 0 0 0 2461367 18008157 417878 0 417878 18426035 10249429 0 0 0 0 0 10249429 417878 0 417878 10667307 Schedule D, Part X, Line 2 The Association follows the accounting standard regarding the recognition and measurement of uncertain tax positions. The Association evaluated its tax positions and determined that its positions are more likely than not to be sustained on examination. The Association's tax returns are subject to review and examination by federal and state authorities. X 0 0 0 Dana Woods Chief Executive Officer 0 618033 0 86607 0 0 0 69000 0 28118 0 801758 0 0 Jakki Farr Chief Financial Officer 0 290281 0 49041 0 0 0 21786 0 20353 0 381461 0 0 Schedule J, Part I, Line 3 The process of reviewing and setting CEO compensation is the responsibility of the related organization CEO Compensation and Evaluation Committee. This committee is comprised of the President and President-elect, with the Immediate Past President serving as an ad-hoc member (note that all of these are volunteer, non-compensated positions). The current Treasurer and Secretary of the Board join and serve on the committee whenever decisions related to CEO compensation are required (these too are volunteer, non-compensated positions). The Committee performs an annual performance evaluation and a review of comparable compensation data. The Human Resources leader provides consultation to the committee related to CEO compensation benchmarking surveys. An independent consulting firm was engaged to review and opine on the CEO compensation. The last CEO compensation review and adjustment occurred in January 2025. The CEO is accountable for compensation levels for all other positions. Each team member receives an annual review and compensation adjustment at the beginning of the calendar year. Salary adjustments are aligned with the annual budget and are allocated based on benchmark salary data and the performance evaluation of each team member. The last salary adjustment occurred in January, 2025. Form 990, Part VI, Section A, Line 7a AACN Certification Corporation is organized as a not-for-profit Corporation. Its sole member is its affiliated not-for-profit association, American Association of Critical-Care Nurses (AACN). The AACN Certification Corporation Board of Directors is comprised of nine voting directors and the CEO who serves as an ex-officio member with no power to vote. For seven of the director positions, candidates are vetted by a governance committee and then forwarded to both the AACN Certification Board as well as the AACN Board of Directors for appointment to a 3-year term in office. The two additional directors share joint appointments on the AACN and AACN Certification boards and are designated by the President of AACN and the Chairperson of AACN Certification Corporation to serve a one-year term on the Certification Board while fulfilling their three-year AACN board term. Form 990, Part VI, Section A, Line 7b The bylaws of AACN Certification Corporation state that the following actions need to be approved by the written assent of its sole member, AACN: (a) the borrowing of money for long-term capital needs of Certification; (b) the purchase, sale, lease, disposition or hypothecation of real property by Certification; (c) the merger, dissolution, or sale of all assets of Certification; and (d) the amendment of the Articles of Incorporation or Bylaws of AACN Certification Corporation. Form 990, Part VI, Section B, Line 11b The completed form 990 and related schedules are disseminated to the Audit Committee for review in advance of a conference call for the purpose to review and approve the return. All Audit Committee members, along with the Chief Financial Officer and Controller, participate in a conference call where all questions or concerns raised by the committee members are resolved to ensure unanimous approval of the return. The Audit Committee then reports any findings to the full Board of Directors and the completed return is disseminated to all members of the Board. Form 990, Part VI, Section B, Line 12c The Conflict of Interest Policy is reviewed annually at the Fall Board meeting as this is the orientation meeting for newly elected Directors. Each Director is required annually to complete a Conflicts of Interest Statement that lists any potential conflicts. In addition, all employees agree to Conflict of Interest and Work Ethics statements contained in the Employee Handbook. Any disclosed potential conflicts are monitored by the Governance team and, when appropriate, Board members who have a conflict would be recused from participating in any decision making subject to the conflict. Form 990, Part VI, Section B, Line 15 AACN Certification Corporation shares employees with its affiliate, American Association of Critical-Care Nurses (AACN) and all compensation is recorded through AACN but allocated to AACN Certification Corporation based on estimated percentages of time spent on Certification programs. The process of reviewing and setting CEO compensation is the responsibility of the AACN CEO Compensation and Evaluation Committee. This committee is comprised of the President and President-elect, with the Immediate Past President serving as an ad-hoc member (note that all of these are volunteer, non-compensated positions). The current Treasurer and Secretary of the Board join and serve on the committee whenever decisions related to CEO compensation are required (these too are volunteer, non-compensated positions). The Committee performs an annual performance evaluation and a review of comparable compensation data. The Chief Financial Officer (CFO) provides consultation to the committee related to CEO compensation benchmarking surveys. An independent consulting firm was engaged to review and opine on the CEO compensation. The last CEO compensation review and adjustment occurred in December 2024. The CEO is accountable for compensation levels for all other positions. Each team member receives an annual review and compensation adjustment at the beginning of the calendar year. Salary adjustments are aligned with the annual budget and are allocated based on benchmark salary data and the performance evaluation of each team member. The last salary adjustment occurred in January, 2025. Form 990, Part VI, Section C, Line 19 AACN Certification Corporation does not make governing documents or conflict of interest policies available to the public. The financial statements of the organization are part of the consolidated audited financial statements that are published to the AACN membership within 120 days of the end of the fiscal year. The audited financial statements are posted on the AACN website and are available to the public upon request. Form 990, Part IX, Line 11g The bulk of these costs are due to obligations due our testing service provider who is paid for each candidate who sits for an exam. In addition, fees are paid to the testing service provider for professional services related to test construction, item writing, and studies of practice to ensure our exams are based on up to date best practices. American Association of Critical-Care Nurses 27071 Aliso Creek Road Aliso Viejo CA 926563399 952706905 Professional nursing membership organization CA 501(c)(3) 10 N/A 0 0 0 0 1 0 0 0 0 0 0 0 0 0 1 1 1 1 0 0 American Association of Critical-Care Nurses d 17373529 Mortgage loan balance. American Association of Critical-Care Nurses n 1261021 Shared overhead costs. American Association of Critical-Care Nurses o 2783306 Shared compensation expense. American Association of Critical-Care Nurses p 4044327 Intercompany account balances. American Association of Critical-Care Nurses q 4044327 Intercompany account balances.