Form 990 for tax year 2024
Filed by NATIONAL COMMISSION ON ORTHOTIC AND PROSTHETIC EDUCATION INC.
Totals
- Total revenue
- $1,430,102
- Total expenses
- $1,112,258
- Contributions and grants received
- $19,000
- Grants paid
- $14,974
- Program service revenue
- $1,244,660
- Investment income
- $166,442
- Other revenue
- $0
- Total assets, end of year
- $3,999,345
- Total liabilities, end of year
- $874,124
- Net assets or fund balances, end of year
- $3,125,221
- Program services expenses (Part IX)
- $989,074
- Management and general expenses
- $117,739
- Fundraising expenses
- $5,445
- Program service expenses (Part III)
- $989,074
Program services were 88.9% 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.
-
1d · Related organizations
$6,500
-
1f · All other contributions, gifts and grants
$12,500
-
2a · Program service revenue: RESIDENCY FEES
total $1,047,762 · related or exempt $1,047,762
-
2b · Program service revenue: SITE APPLICATION FEES
total $142,908 · related or exempt $142,908
-
2c · Program service revenue: SCHOOL ACCREDITATION FEES
total $37,800 · related or exempt $37,800
-
2d · Program service revenue: PROGRAM FEES
total $16,190 · related or exempt $16,190
-
3 · Investment income
total $83,533 · excluded $83,533
-
7a · Gross sales of assets other than inventory
securities $231,618
-
7b · Less cost or other basis and sales expenses
securities $148,709
-
7c · Gain or loss
securities $82,909
-
7d · Net gain or loss
total $82,909 · excluded $82,909
Functional expenses
Part IX, the statement of functional expenses.
-
1 · Grants to domestic organizations and governments
total $12,974 · program services $12,974
-
2 · Grants to domestic individuals
total $2,000 · program services $2,000
-
5 · Compensation of officers, directors and key employees
total $234,561 · program services $175,921 · management and general $53,949 · fundraising $4,691
-
7 · Other salaries and wages
total $257,840 · program services $251,235 · management and general $6,605
-
8 · Pension plan contributions
total $11,077 · program services $10,795 · management and general $282
-
9 · Other employee benefits
total $41,120 · program services $40,104 · management and general $1,016
-
10 · Payroll taxes
total $32,198 · program services $28,377 · management and general $3,553 · fundraising $268
-
11c · Fees: accounting
total $25,340 · program services $25,340
-
11f · Fees: investment management
total $21,937 · management and general $21,937
-
11g · Fees: other
total $123,167 · program services $123,167
-
12 · Advertising and promotion
total $9,718 · program services $9,218 · management and general $500
-
13 · Office expenses
total $22,474 · program services $20,009 · management and general $2,360 · fundraising $105
-
14 · Information technology
total $39,345 · program services $38,193 · management and general $1,152
-
16 · Occupancy
total $70,468 · program services $65,183 · management and general $4,933 · fundraising $352
-
17 · Travel
total $120,097 · program services $115,513 · management and general $4,584
-
19 · Conferences, conventions and meetings
total $29,645 · program services $27,399 · management and general $2,246
-
22 · Depreciation, depletion and amortization
total $5,739 · program services $5,309 · management and general $401 · fundraising $29
-
23 · Insurance
total $10,679 · management and general $10,679
-
24a · Other expenses: BANK SERVICE FEES
total $21,342 · program services $21,302 · management and general $40
-
24b · Other expenses: DUES AND SUBSCRIPTIONS
total $19,811 · program services $17,035 · management and general $2,776
-
24c · Other expenses: PERSONAL PROPERTY TAX
total $726 · management and general $726
Balance sheet
Part X, book values.
-
2 · Savings and temporary cash investments
beginning of year $1,000,638 · end of year $942,299
-
4 · Accounts receivable
beginning of year $3,688 · end of year $8,955
-
9 · Prepaid expenses and deferred charges
beginning of year $10,574 · end of year $11,125
-
10a · Land, buildings and equipment: cost or other basis
$122,359
-
10b · Land, buildings and equipment: accumulated depreciation
$81,077
-
10c · Land, buildings and equipment, net
beginning of year $47,021 · end of year $41,282
-
11 · Investments: publicly traded securities
beginning of year $2,429,509 · end of year $2,992,134
-
15 · Other assets
beginning of year $2,500 · end of year $3,550
-
17 · Accounts payable and accrued expenses
beginning of year $81,052 · end of year $51,284
-
18 · Grants payable
beginning of year $60,000 · end of year $30,000
-
19 · Deferred revenue
beginning of year $577,300 · end of year $691,003
-
25 · Other liabilities
beginning of year $102,014 · end of year $101,837
-
27 · Net assets without donor restrictions
beginning of year $2,673,564 · end of year $3,125,221
Mission and programs · 2024
Mission
THE NATIONAL COMMISSION ON ORTHOTIC AND PROSTHETIC EDUCATION (THE COMMISSION) WAS INCORPORATED DECEMBER 13, 1999, IN THE STATE OF DELAWARE, FOR THE PURPOSE OF PROMOTING AND IMPROVING EDUCATION PROGRAMS WITHIN THE FIELD OF ORTHOTICS AND PROSTHETICS FOR THE GENERAL PUBLIC'S BENEFIT. THE COMMISSION DEVELOPS STANDARDS FOR AND ACCREDITS EXISTING ORTHOTICS AND PROSTHETICS PROGRAMS OFFERED THROUGHOUT THE UNITED STATES AND, FURTHERMORE, PROVIDES ADVICE AND GUIDANCE TO INDIVIDUALS OR COMMISSIONS SEEKING TO CREATE AND ESTABLISH NEW ORTHOTICS AND PROSTHETICS PROGRAMS.
-
CLINICAL (RESIDENCY) ACCREDITATION - THE COMMISSION ACCREDITS PATIENT CARE FACILITIES OFFERING INTERN PROGRAMS IN ORTHOTICS AND PROSTHETICS, ESTABLISHING STANDARDS AND ACCREDITING EXISTING PROGRAMS AT THESE FACILITIES. IT ALSO TRACKS RESIDENTS' CLINICAL EXPERIENCE AS THEY ACQUIRE SKILLS AND KNOWLEDGE AT ACCREDITED PATIENT CARE FACILITIES.
Expenses $634,298 · Grants $6,000 · Revenue $1,186,915
-
ACADEMIC ACCREDITATION - THE COMMISSION ACCREDITS ORTHOTICS AND PROSTHETICS EDUCATIONAL PROGRAMS AT COLLEGES AND UNIVERSITIES, ESTABLISHING STANDARDS AND ACCREDITING EXISTING PROGRAMS FOR ORTHOTIST/PROSTHETIST, ASSISTANT, AND TECHNICIAN LEVELS NATIONWIDE.
Expenses $354,776 · Grants $8,974 · Revenue $57,745
As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.
Listed in Part VII
-
MARK CLARY
CHAIR
- Total calculated
- $0
- Hours/week
- 4
-
MICHAEL MADDEN
VICE CHAIR
- Total calculated
- $0
- Hours/week
- 2
-
SHERYL SACHS
TREASURER
- Total calculated
- $0
- Hours/week
- 2
-
JONAS LJUNG
SECRETARY
- Total calculated
- $0
- Hours/week
- 2
-
SUSAN EWERS SPAULDING
DIRECTOR
- Total calculated
- $0
- Hours/week
- 2
-
ERIN RUXTON
DIRECTOR
- Total calculated
- $0
- Hours/week
- 2
-
EDWARD STRACHAN
DIRECTOR
- Total calculated
- $0
- Hours/week
- 2
-
REBECCA SPRAGG
DIRECTOR
- Total calculated
- $0
- Hours/week
- 2
-
HEIDI TRUMAN
DIRECTOR
- Total calculated
- $0
- Hours/week
- 2
-
J MEGAN SIONS
PUBLIC MEMBE
- Total calculated
- $0
- Hours/week
- 2
-
STACY POMMER
PUBLIC MEMBE
- Total calculated
- $0
- Hours/week
- 2
-
JUNE MCKOY - OUTGOING
PUBLIC MEMBE
- Total calculated
- $0
- Hours/week
- 2
-
ROBIN SEABROOK
EXECUTIVE DI
- Total calculated
- $234,081
- From this org
- $203,062
- From related orgs
- $0
- Other
- $31,019
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $197,688
- Bonus
- $3,790
- Other
- $1,584
- Deferred
- $8,967
- Nontaxable benefits
- $22,052
- Filer's total
- $234,081
-
CHRISTOPHER ROBINSON - CLINICAL
RESOURCE DIR
- Total calculated
- $157,088
- From this org
- $122,395
- From related orgs
- $0
- Other
- $34,693
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $119,760
- Bonus
- $2,411
- Other
- $224
- Deferred
- $5,639
- Nontaxable benefits
- $29,054
- Filer's total
- $157,088
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. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.
Schedule J
Answered yes
- 3 · Compensation committee
- 3 · Form 990 of other organizations
- 3 · Written employment contract
- 3 · Approval by the board or compensation committee
- 7 · Other non-fixed payments
Answered no
- 4a · Severance or change-of-control payment
- 4b · Supplemental nonqualified retirement plan
- 4c · Equity-based compensation arrangement
- 5a · Pay contingent on this organization's revenues
- 5b · Pay contingent on a related organization's revenues
- 6a · Pay contingent on this organization's net earnings
- 6b · Pay contingent on a related organization's net earnings
- 8 · Paid under the initial-contract exception
The filer's explanations (Part III)
- SCHEDULE J, PAGE 1, PART I, LINE 7
- PERFORMANCE BONUSES WERE ISSUED
Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.
Grants on this return
-
$5,500
SPONSORING EVENT
Provenance
- Return type
- form_990
- Tax year
- 2024
- Filed
- 18 April 2025
- IRS schema version
- 2024v5.0
- Source object
- 202521119349300897
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