Attach to Form 990 or Form 990-EZ.
See separate instructions.| (i) Name of supported organization |
(ii) EIN |
(iii) Type of organization (described on lines 1- 9 above or IRC section (see instructions)) |
(iv) Is the organization in col. (i) listed in your governing document? |
(v) Did you notify the organization in col. (i) of your support? |
(vi) Is the organization in col. (i) organized in the U.S.? |
(vii) Amount of support? |
|||
|---|---|---|---|---|---|---|---|---|---|
| Yes | No | Yes | No | Yes | No | ||||
| Total | |||||||||
| Calendar year(or fiscal year beginning in) | (a) 2007 | (b) 2008 | (c) 2009 | (d) 2010 | (e) 2011 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .... | ||||||
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf....... | ||||||
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | ||||||
| 4 | Total. Add lines 1 through 3.. | ||||||
| 5 | The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f).. | ||||||
| 6 | Public Support. Subtract line 5 from line 4. | ||||||
| Calendar year(or fiscal year beginning in) | (a) 2007 | (b) 2008 | (c) 2009 | (d) 2010 | (e) 2011 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | ||||||
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | ||||||
| 9 | Net income from unrelated business activities, whether or not the business is regularly carried on.. | ||||||
| 10 | Other income. (Explain in Part IV.) Do not include gain or loss from the sale of capital assets.. | ||||||
| 11 | Total support (Add lines 7 through 10). | ||||||






| Calendar year(or fiscal year beginning in) | (a) 2007 | (b) 2008 | (c) 2009 | (d) 2010 | (e) 2011 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | 765,750 | 744,500 | 1,166,620 | 464,237 | 3,141,107 | |
| 2 | Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose...... | 886,538 | 971,473 | 1,051,683 | 1,081,835 | 3,991,529 | |
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513.. | 0 | |||||
| 4 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf... | 0 | |||||
| 5 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | 0 | |||||
| 6 | Total. Add lines 1 through 5. | 0 | 1,652,288 | 1,715,973 | 2,218,303 | 1,546,072 | 7,132,636 |
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons... | 765,750 | 744,500 | 1,066,620 | 405,395 | 2,982,265 | |
| b | Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year. | 0 | |||||
| c | Add lines 7a and 7b.. | 0 | 765,750 | 744,500 | 1,066,620 | 405,395 | 2,982,265 |
| 8 | Public Support (Subtract line 7c from line 6.) | 4,150,371 | |||||
| Calendar year (or fiscal year beginning in) | (a) 2007 | (b) 2008 | (c) 2009 | (d) 2010 | (e) 2011 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | 0 | 1,652,288 | 1,715,973 | 2,218,303 | 1,546,072 | 7,132,636 |
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | 23,980 | 16,262 | 18,447 | 22,313 | 81,002 | |
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | 0 | |||||
| c | Add lines 10a and 10b. | 0 | 23,980 | 16,262 | 18,447 | 22,313 | 81,002 |
| 11 | Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on. | 0 | |||||
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.) | 0 | 0 | 0 | 0 | 0 | 0 |
| 13 | Total support (Add lines 9, 10c, 11 and 12.). | 0 | 1,676,268 | 1,732,235 | 2,236,750 | 1,568,385 | 7,213,638 |




| Facts And Circumstances Test |
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| Explanation |
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| Software ID: | 11000230 |
| Software Version: | v2011.1.0 |
Attach to Form 990 or 990-EZ.| Identifier | Return Reference | Explanation |
|---|---|---|
| Review of form 990 by governing body | Form 990, Part VI, Section B, Line 11b | PRIOR TO FILING THE RETURN WITH THE IRS, A DRAFT OF THE COMPLETED FORM 990 IS REVIEWED BY THE ORGANIZATION'S INTERNAL MANAGEMENT, THE EXECUTIVE COMMITTEE, AND ITS INDEPENDENT PAID TAX-PREPARERS. AFTER REVIEW, COPIES OF THE FINAL FORM 990 ARE PRESENTED TO THE ORGANIZATION'S BOARD OF DIRECTORS, AND SUBSEQUENTLY FILED WITH THE IRS. |
| Conflict of interest policy | Form 990, Part VI, Section B, Line 12c | THE COA MAINTAINS A CONFLICT OF INTEREST POLICY. EACH COA BOARD MEMBER IS REQUIRED TO COMPLETE A CONFLICT OF INTEREST DISCLOSURE STATEMENT ANNUALLY. IN ADDITION, EACH COA BOARD MEMBER SIGNS A CONFLICT OF INTEREST IDENTIFICATION FORM WHEN THEY ARE APPOINTED TO THE COA. THE CONFLICT OF INTEREST IDENTIFICATION FORM IS SPECIFIC TO ACCREDITATION ACTIVITIES PERFORMED BY THE COA TO ENSURE COMPLIANCE WITH APPROVED ACCREDITATION POLICIES AND PROCEDURES. THE CONFLICT OF INTEREST DISCLOSURE STATEMENTS AND CONFLICT OF INTEREST IDENTIFICATION FORMS ARE REVIEWED BY THE COA'S EXECUTIVE DIRECTOR TO DETERMINE IF ANY POTENTIAL OR ACTUAL CONFLICT OF INTEREST EXISTS. COA BOARD MEMBERS WITH A CONFLICT OF INTEREST ARE REQUIRED TO RECUES THEMSELVES FROM DISCUSSIONS AND DECISIONS AT APPROPRIATE TIMES DURING THEIR SERVICE AS COUNCIL MEMBERS. |
| Process used to establish compensation of top management official | Form 990, Part VI, Section B, Line 15a | THE COUNCIL ON ACCREDITATION (COA) RELIED ON THE PROCESSES OF THE AMERICAN ASSOCIATION OF NURSE ANESTHETISTS (AANA), AN UNRELATED TAX-EXEMPT ORGANIZATION, TO DETERMINE THE COMPENSATION OF THE EXECUTIVE DIRECTOR. BETWEEN THE COLLABORATION OF THE BOARD OF AANA AND THE EXECUTIVE COMMITTEE OF COA, COMPENSATION FOR THE EXECUTIVE DIRECTOR WAS APPROVED BY INDEPENDENT PERSONS. AANA USED VARIOUS SALARY SURVEYS AS WELL AS OTHER FORM 990'S OF SIMILAR SIZED ORGANIZATIONS TO DETERMINE WHETHER COMPENSATION IS REASONABLE IN NATURE. THIS PROCESS WAS LAST PERFORMED DURING THE FISCAL YEAR. |
| PROCESS FOR DETERMINING COMPENSATION OF OTHER OFFICERS OR KEY EMPLOYEES | FORM 990, PART VI, LINE 15B | THE ORGANIZATION DOES NOT HAVE OTHER OFFICERS OR KEY EMPLOYEES. THEREFORE, THIS QUESTION HAS BEEN ANSWERED "NO" ACCORDING TO THE 990 INSTRUCTION. |
| Governing documents, conflict of interest policy and financial statements available to the public | Form 990, Part VI, Section C, Line 19 | VARIOUS PUBLIC AND PRIVATE ENTITIES MAY REQUIRE THE FILING OF SUCH DOCUMENTS AS PART OF A REGULATORY OR CONTRACTUAL COMMITMENT, AND AS A RESULT OF SUCH OBLIGATIONS, CERTAIN OF THESE MATERIALS MAY, IN FACT, BE AVAILABLE TO THE PUBLIC. OUTSIDE SUCH DISCLOSURES, THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE NOT ROUTINELY MADE AVAILABLE BY THE ORGANIZATION TO THE PUBLIC. NOTABLY, FINANCIAL STATEMENTS, GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICIES ARE NOT REQUIRED TO BE DISCLOSED TO THE PUBLIC PURSUANT TO IRC SECTION 6104. |
| Other changes in net assets or fund balances | Form 990, Part XI, Line 5 | NET UNREALIZED GAINS (LOSSES) ON INVESTMENTS - 15172; CHANGE IN PENSION OBLIGATION NOT YET RECOGNIZED IN NET PERIODIC PENSION COSTS - 145616; |
| COMPENSATION PAID TO OFFICERS | FORM 990, PART VII | THE EXECUTIVE DIRECTOR IS PAID BY AN UNRELATED ORGANIZATION (AMERICAN ASSOCIATION OF NURSE ANESTHETISTS) FOR SERVICES RENDERED TO THE FILING ORGANIZATION; THUS BASED ON THE IRS INSTRUCTIONS WE HAVE REPORTED THE EXECUTIVE DIRECTOR'S COMPENSATION AS IF THE FILING ORGANIZATION HAD ACTUALLY PAID THE COMPENSATION DIRECTLY. |
| Software ID: | 11000230 |
| Software Version: | v2011.1.0 |