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← COUNCIL ON ACCREDITATION FOR CHILDREN AND FAMILY SERVICES INC

Form 990 for tax year 2022

Filed by COUNCIL ON ACCREDITATION FOR CHILDREN AND FAMILY SERVICES INC.

Totals

Total revenue
$2,101,012
Total expenses
$1,678,002
Contributions and grants received
$0
Grants paid
$0
Program service revenue
$2,049,442
Investment income
$48,598
Other revenue
$2,972
Total assets, end of year
$0
Total liabilities, end of year
$0
Net assets or fund balances, end of year
$0
Program services expenses (Part IX)
$1,225,887
Management and general expenses
$452,115
Fundraising expenses
$0
Program service expenses (Part III)
$1,225,887

Program services were 73.1% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 2a · Program service revenue: ACCREDITATION FEES

    total $1,289,158 · related or exempt $1,289,158

  • 2b · Program service revenue: PEER REVIEW SITE VISIT

    total $582,774 · related or exempt $582,774

  • 2c · Program service revenue: ANNUAL AGENCY FEES

    total $157,850 · related or exempt $157,850

  • 2d · Program service revenue: APPLICATION FEES

    total $18,800 · related or exempt $18,800

  • 2e · Program service revenue: PUBLICATION

    total $660 · related or exempt $660

  • 2f · All other program service revenue

    total $200 · related or exempt $200

  • 3 · Investment income

    total $66,256 · excluded $66,256

  • 7a · Gross sales of assets other than inventory

    securities $831,478

  • 7b · Less cost or other basis and sales expenses

    securities $849,136

  • 7c · Gain or loss

    securities -$17,658

  • 7d · Net gain or loss

    total -$17,658 · excluded -$17,658

  • 11a · Other revenue: OTHER INCOME

    total $2,972 · excluded $2,972

  • 11e · Other revenue, total

    $2,972

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $161,102 · program services $91,893 · management and general $69,209

  • 7 · Other salaries and wages

    total $725,614 · program services $517,549 · management and general $208,065

  • 8 · Pension plan contributions

    total $29,593 · program services $20,665 · management and general $8,928

  • 9 · Other employee benefits

    total $98,275 · program services $70,082 · management and general $28,193

  • 10 · Payroll taxes

    total $105,334 · program services $71,596 · management and general $33,738

  • 11b · Fees: legal

    total $11,487 · program services $10,683 · management and general $804

  • 11c · Fees: accounting

    total $10,075 · program services $5,843 · management and general $4,232

  • 11f · Fees: investment management

    total $9,955 · program services $4,480 · management and general $5,475

  • 11g · Fees: other

    total $65,801 · program services $42,007 · management and general $23,794

  • 12 · Advertising and promotion

    total $13,631 · program services $267 · management and general $13,364

  • 13 · Office expenses

    total $33,149 · program services $21,117 · management and general $12,032

  • 14 · Information technology

    total $6,547 · program services $5,958 · management and general $589

  • 16 · Occupancy

    total $1,886 · program services $1,102 · management and general $784

  • 17 · Travel

    total $1,286 · program services $100 · management and general $1,186

  • 22 · Depreciation, depletion and amortization

    total $27,640 · program services $16,120 · management and general $11,520

  • 23 · Insurance

    total $20,978 · program services $12,256 · management and general $8,722

  • 24a · Other expenses: PEER REVIEW

    total $309,097 · program services $309,097

  • 24b · Other expenses: RENTAL & MAINTENANCE

    total $45,346 · program services $25,072 · management and general $20,274

  • 24c · Other expenses: SUBSCRIPTIONS/REFERENCE

    total $1,206 · management and general $1,206

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $1,596,068 · end of year $0

  • 2 · Savings and temporary cash investments

    beginning of year $99,749 · end of year $0

  • 3 · Pledges and grants receivable

    end of year $0

  • 4 · Accounts receivable

    beginning of year $1,355,916 · end of year $0

  • 5 · Loans and receivables from officers and key people

    end of year $0

  • 6 · Loans and receivables from disqualified persons

    end of year $0

  • 7 · Other notes and loans receivable

    end of year $0

  • 8 · Inventories for sale or use

    end of year $0

  • 9 · Prepaid expenses and deferred charges

    beginning of year $93,660 · end of year $0

  • 10a · Land, buildings and equipment: cost or other basis

    $0

  • 10b · Land, buildings and equipment: accumulated depreciation

    $0

  • 10c · Land, buildings and equipment, net

    beginning of year $64,533 · end of year $0

  • 11 · Investments: publicly traded securities

    beginning of year $12,452,654 · end of year $0

  • 12 · Investments: other securities

    end of year $0

  • 13 · Investments: program-related

    end of year $0

  • 14 · Intangible assets

    beginning of year $375,500 · end of year $0

  • 15 · Other assets

    beginning of year $139,490 · end of year $0

  • 17 · Accounts payable and accrued expenses

    beginning of year $526,196 · end of year $0

  • 19 · Deferred revenue

    beginning of year $5,522,563 · end of year $0

  • 21 · Escrow or custodial account liability

    beginning of year $112,070 · end of year $0

  • 25 · Other liabilities

    beginning of year $712,249 · end of year $0

  • 27 · Net assets without donor restrictions

    beginning of year $7,465,019 · end of year $0

  • 28 · Net assets with donor restrictions

    beginning of year $1,839,473 · end of year $0

Mission and programs · 2022

Mission

COA'S MISSION AS DEVELOPED AND APPROVED BY ITS BOARD OF TRUSTEES IS TO PARTNER WITH HUMAN AND SOCIAL SERVICE ORGANIZATIONS TO STRENGTHEN THEIR ABILITY TO IMPROVE THE LIVES OF THE PEOPLE THEY SERVE.

Activities or mission (Part I)

SEE SCHEDULE O

  • COA'S MAIN PROGRAM IS THE ACCREDITATION OF HUMAN AND SOCIAL 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, MANAGEMENT AND SERVICE DELIVERY STANDARDS. COA ACCREDITS NEARLY 1,600 PUBLIC AND PRIVATE AGENCIES AND ESTIMATES THAT THESE AGENCIES IN TURN SERVE APPROXIMATELY 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. WITH THE ONSET OF COVID-19, COA RAPIDLY SHIFTED TO VIRTUAL ACCREDITATION OPERATIONS AND TRAINING TO SUPPORT ORGANIZATIONS AND ENSURE THE HEALTH, SAFETY AND WELL-BEING OF ALL STAFF AND VOLUNTEERS. THE PROCESS TO TRANSITION WAS ESSENTIALLY SEAMLESS AND ORGANIZATIONS DID NOT EXPERIENCE A DISRUPTION IN THEIR ACCREDITATION PROCESS. USING LESSONS LEARNED FROM THE EXPERIENCE IN 2021, IN 2022 COA RETURNED TO ONSITE REVIEWS WHILE CONTINUING TO MAXIMIZE THE USE OF TECHNOLOGY WHEN APPROPRIATE TO ALLOW FOR A MORE EFFICIENT AND LESS BURDENSOME PROCESS. THE COA TEAM ALSO CONTINUED ACCREDITATION OPERATIONS WHILE WORKING WITH OTHERS IN THE ORGANIZATION TO CONSIDER NEW SERVICES AND OFFERINGS FOR THE NEW ORGANIZATION THAT WILL RESULT ONCE THE MERGER WITH THE ALLIANCE FOR STRONG FAMILIES AND COMMUNITIES, INC. IS FINALIZED AND APPROVED.COA ACCREDITED 64 ORGANIZATIONS UNDER ITS 8TH EDITION STANDARDS, 2 ORGANIZATIONS UNDER ITS PUBLIC STANDARDS AND 23 ORGANIZATIONS UNDER ITS CHILD AND YOUTH DEVELOPMENT PROGRAMS. COA CONDUCTED 111 SITE VISITS INCLUDING 76 8TH EDITION REVIEWS, 2 PUBLIC REVIEWS, 32 CHILD AND YOUTH DEVELOPMENT REVIEWS AND 1 MILITARY REVIEW.

    Expenses $1,072,606 · Revenue $2,049,442

  • STANDARD DEVELOPMENT & RESEARCH - COA MAKES ITS STANDARDS OF BEST PRACTICE AVAILABLE AT NO COST TO ANY ORGANIZATION. THESE STANDARDS REFLECT EVOLVING PRACTICES AND TRENDS AND SERVE AS A ROADMAP FOR ORGANIZATIONS TO USE TO BUILD CAPACITY. IN QUARTER 1 OF 2022, UPDATES WERE MADE TO TOOLS AND OTHER SUPPORTIVE RESOURCES TO SUPPORT STANDARD IMPLEMENTATION. ADDITIONALLY, A LITERATURE REVIEW OF BEST PRACTICE IN RESIDENTIAL TREATMENT COMMENCED TO INFORM STANDARDS UPDATES TO THE RESIDENTIAL TREATMENT SERVICES (RTX) STANDARDS. ALL OF THIS WORK WAS COMPLETED TO ENABLE COA TO REVIEW, ANALYZE, AND IMPROVE ACCREDITATION REQUIREMENTS.

    Expenses $153,281

As filed on the 2022 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Annette Rodriguez

    CHAIR

    Total calculated
    $0
    Hours/week
    0.5 + 0.5 related

  • Gary Blau

    VICE CHAIR

    Total calculated
    $0
    Hours/week
    0.5 + 0.5 related

  • Debora Matthews

    TREASURER

    Total calculated
    $0
    Hours/week
    0.5 + 0.5 related

  • Nancy Droesch

    SECRETARY

    Total calculated
    $0
    Hours/week
    0.5 + 0.5 related

  • Ralph Bayard

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5 + 0.5 related

  • Father Steven Boes Ms

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5 + 0.5 related

  • Denise Capaci

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5 + 0.5 related

  • Alexandra L Cawthorne Gaines

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5 + 0.5 related

  • Richard J Cohen PhD

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5 + 0.5 related

  • Melissa Devlin

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5 + 0.5 related

  • Adria Johnson

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5 + 0.5 related

  • Donald W Layden Jr

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5 + 0.5 related

  • Charles Montorio-Archer

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5 + 0.5 related

  • Arabella Perez

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5 + 0.5 related

  • Edgar Ramirez

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5 + 0.5 related

  • Reuben Rotman

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5 + 0.5 related

  • Michelle Sanborn

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5 + 0.5 related

  • Courtney Stapleton

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5 + 0.5 related

  • Tracy Wareing Evans

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5 + 0.5 related

  • Jody Levison Johnson

    PRESIDENT AND CEO

    Total calculated
    $108,241
    From this org
    $95,777
    From related orgs
    $0
    Other
    $12,464
    Hours/week
    20 + 20 related

  • James Carr

    CHIEF FINANCIAL OFFICER

    Total calculated
    $52,430
    From this org
    $42,144
    From related orgs
    $0
    Other
    $10,286
    Hours/week
    20 + 20 related

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those.

Grants on this return

No itemized grants to organizations on this return.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Assets distributed on this return

Schedule N, as filed: what the organization did with its assets when it liquidated or dissolved, or disposed of more than a quarter of them, and who received them. A recipient with an EIN is usually a successor organization; filers also list expenses such as legal fees here.

Provenance

Return type
form_990
Tax year
2022
Filed
15 February 2023
IRS schema version
2022v4.1
Source object
202310469349301721

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