TY 2014 Form 990

(A) Name and Title	(B) Average hours per week (list any hours for related organizations below dotted line)	(C) Position (do not check more than one box, unless person is both an officer and a director/trustee)	(E) Reportable compensation from related organizations (W- 2/1099-MISC)
(1) TIMOTHY F NOELKER........................................................................ IMMEDIATE PAST CHAIR	1.00 .......................	X	X
(2) MARKUS TRICE........................................................................ CHAIR	1.00 .......................	X	X
(3) JOEL JOHNSON........................................................................ FIRST VICE-CHAIR	1.00 .......................	X	X
(4) VIVIANE NGWA........................................................................ SECOND VICE-CHAIR	1.00 .......................	X	X
(5) TURNER SMITH........................................................................ TREASURER	1.00 .......................	X	X
(6) PHILLIP REDMOND JR........................................................................ SECRETARY	1.00 .......................	X	X
(7) LESLYE A ARSHT........................................................................ TRUSTEE UNTIL 7/11/14	1.00 .......................	X
(8) RALPH BAYARD........................................................................ TRUSTEE	1.00 .......................	X
(9) ROBERT SHANKS........................................................................ TRUSTEE	1.00 .......................	X
(10) CHUCK JOHNSON........................................................................ TRUSTEE	1.00 .......................	X
(11) SUSAN C KEATING........................................................................ TRUSTEE	1.00 .......................	X
(12) CHRISTOPHER LEUNG........................................................................ TRUSTEE	1.00 .......................	X
(13) STEVEN LEVINE........................................................................ TRUSTEE UNTIL 11/14/14	1.00 .......................	X
(14) PATTI J LYONS........................................................................ TRUSTEE	1.00 .......................	X
(15) STEPHEN C MACK........................................................................ TRUSTEE	1.00 .......................	X
(16) POLINA MAKIEVSKY........................................................................ TRUSTEE	1.00 .......................	X
(17) SARA MANZANO-DIAZ........................................................................ TRUSTEE UNTIL 10/1/14	1.00 .......................	X

Do not include amounts reported on lines 6b, 7b, 8b, 9b, and 10b of Part VIII.	(A) Total expenses	(B) Program service expenses	(C) Management and general expenses	(D) Fundraising expenses
1	Grants and other assistance to domestic organizations and domestic governments. See Part IV, line 21 ....
2	Grants and other assistance to domestic individuals. See Part IV, line 22 ....	5,525	5,525
3	Grants and other assistance to foreign organizations, foreign governments, and foreign individuals. See Part IV, lines 15 and 16 ............	1,000	1,000
4	Benefits paid to or for members ....
5	Compensation of current officers, directors, trustees, and key employees ....	775,120	652,872	122,248
6	Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) ....
7	Other salaries and wages ....	3,418,487	2,891,611	526,876
8	Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) ....	241,381	198,150	43,231
9	Other employee benefits .......	628,096	515,604	112,492
10	Payroll taxes ...........	329,295	270,271	59,024
11	Fees for services (non-employees):
a	Management ......
b	Legal .........	25,000	16,648	8,352
c	Accounting ...........	20,500	13,651	6,849
d	Lobbying ...........
e	Professional fundraising services. See Part IV, line 17
f	Investment management fees ......	33,916	18,237	15,679
g	Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O) ....	520,698	453,766	66,932
12	Advertising and promotion ....	103,083	99,872	3,211
13	Office expenses .......	348,075	295,895	52,180
14	Information technology ......	46,936	40,048	6,888
15	Royalties ..
16	Occupancy ...........	566,702	482,448	84,254
17	Travel ............	239,274	220,054	19,220
18	Payments of travel or entertainment expenses for any federal, state, or local public officials ......
19	Conferences, conventions, and meetings ....
20	Interest ...........
21	Payments to affiliates .......
22	Depreciation, depletion, and amortization .....	339,315	288,308	51,007
23	Insurance ..............	35,413	31,122	4,291
24	Other expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.)
a	PEER REVIEW	1,813,229	1,813,229
b	EQUIPMENT RENTAL/REPAIR	295,668	250,858	44,810
c	SUBSCRIPTIONS/REFERENCE	23,453	18,707	4,746
d	FOREIGN CURRENCY LOSS	3,876		3,876
e	All other expenses	558		558
25	Total functional expenses. Add lines 1 through 24e	9,814,600	8,577,876	1,236,724	0
26	Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here if following SOP 98-2 (ASC 958-720).

Part X Balance Sheet Check if Schedule O contains a response or note to any line in this Part X ..............
	1	Cash–non-interest-bearing .............	836,142	1	945,138
2	Savings and temporary cash investments .........	418,508	2	190,016
3	Pledges and grants receivable, net ...........		3
4	Accounts receivable, net .............	936,933	4	798,217
5	Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees. Complete Part II of Schedule L ..................
			5
6	Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations (see instructions) Complete Part II of Schedule L
			6
7	Notes and loans receivable, net .............		7
8	Inventories for sale or use ..............		8
9	Prepaid expenses and deferred charges ..........	119,584	9	209,258
10a	Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D	10a	1,495,988
b	Less: accumulated depreciation .....	10b	653,058	899,037	10c	842,930
11	Investments—publicly traded securities ..........	10,463,119	11	10,678,615
12	Investments—other securities. See Part IV, line 11 .....		12
13	Investments—program-related. See Part IV, line 11 .....		13
14	Intangible assets ...............	840,582	14	755,001
15	Other assets. See Part IV, line 11 ...........	119,890	15	119,890
16	Total assets. Add lines 1 through 15 (must equal line 34)......	14,633,795	16	14,539,065
	17	Accounts payable and accrued expenses .........	563,095	17	502,659
18	Grants payable .................		18
19	Deferred revenue ................	5,594,361	19	5,173,355
20	Tax-exempt bond liabilities .............		20
21	Escrow or custodial account liability. Complete Part IV of Schedule D..		21
22	Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified
	persons. Complete Part II of Schedule L..........		22
23	Secured mortgages and notes payable to unrelated third parties ..		23
24	Unsecured notes and loans payable to unrelated third parties ....		24
25	Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17-24). Complete Part X of Schedule D....................	543,045	25	635,467
26	Total liabilities. Add lines 17 through 25.........	6,700,501	26	6,311,481
		Organizations that follow SFAS 117 (ASC 958), check here and complete lines 27 through 29, and lines 33 and 34.
27	Unrestricted net assets ..............	6,562,334	27	6,866,062
28	Temporarily restricted net assets ...........	405,953	28	396,515
29	Permanently restricted net assets ...........	965,007	29	965,007
	Organizations that do not follow SFAS 117 (ASC 958), check here and complete lines 30 through 34.
30	Capital stock or trust principal, or current funds ........		30
31	Paid-in or capital surplus, or land, building or equipment fund .....		31
32	Retained earnings, endowment, accumulated income, or other funds		32
33	Total net assets or fund balances ...........	7,933,294	33	8,227,584
34	Total liabilities and net assets/fund balances ........	14,633,795	34	14,539,065

- TIN:

SCHEDULE A
(Form 990 or 990EZ)

Department of the Treasury
Internal Revenue Service

Public Charity Status and Public Support

Complete if the organization is a section 501(c)(3) organization or a section 4947(a)(1) nonexempt charitable trust.
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Attach to Form 990 or Form 990-EZ.
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Information about Schedule A (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.

OMB No. 1545-0047

2014

Open to Public
Inspection

Name of the organization

COUNCIL ON ACCREDITATION FOR
CHILDREN AND FAMILY SERVICES INC

Employer identification number

13-2905215

Part I

Reason for Public Charity Status (All organizations must complete this part.) See instructions.

The organization is not a private foundation because it is: (For lines 1 through 11, check only one box.)

A church, convention of churches, or association of churches described in section 170(b)(1)(A)(i).

A school described in section 170(b)(1)(A)(ii). (Attach Schedule E.)

A hospital or a cooperative hospital service organization described in section 170(b)(1)(A)(iii).

A medical research organization operated in conjunction with a hospital described in section 170(b)(1)(A)(iii). Enter the hospital's name, city, and state:

An organization operated for the benefit of a college or university owned or operated by a governmental unit described in

section 170(b)(1)(A)(iv). (Complete Part II.)

A federal, state, or local government or governmental unit described in section 170(b)(1)(A)(v).

An organization that normally receives a substantial part of its support from a governmental unit or from the general public described in section 170(b)(1)(A)(vi). (Complete Part II.)

A community trust described in section 170(b)(1)(A)(vi). (Complete Part II.)

An organization that normally receives: (1) more than 331/3% of its support from contributions, membership fees, and gross

receipts from activities related to its exempt functions—subject to certain exceptions, and (2) no more than 331/3% of

its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses

acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.)

An organization organized and operated exclusively to test for public safety. See section 509(a)(4).

An organization organized and operated exclusively for the benefit of, to perform the functions of, or to carry out the purposes of one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2). See section 509(a)(3). Check the box in lines 11a through 11d that describes the type of supporting organization and complete lines 11e, 11f, and 11g.

Type I. A supporting organization operated, supervised, or controlled by its supported organization(s), typically by giving the supported organization(s) the power to regularly appoint or elect a majority of the directors or trustees of the supporting organization. You must complete Part IV, Sections A and B.

Type II. A supporting organization supervised or controlled in connection with its supported organization(s), by having control or management of the supporting organization vested in the same persons that control or manage the supported organization(s). You must complete Part IV, Sections A and C.

Type III functionally integrated. A supporting organization operated in connection with, and functionally integrated with, its supported organization(s) (see instructions). You must complete Part IV, Sections A, D, and E.

Type III non-functionally integrated. A supporting organization operated in connection with its supported organization(s) that is not functionally integrated. The organization generally must satisfy a distribution requirement and an attentiveness requirement (see instructions). You must complete Part IV, Sections A and D, and Part V.

Check this box if the organization received a written determination from the IRS that it is a Type I, Type II, Type III functionally integrated, or Type III non-functionally integrated supporting organization.

Enter the number of supported organizations .............................

Provide the following information about the supported organization(s).

(i)Name of supported organization	(ii) EIN	(iv) Is the organization listed in your governing document?		(v) Amount of monetary support (see instructions)	(vi) Amount of other support (see instructions)
(i)Name of supported organization	(ii) EIN	Yes	No	(v) Amount of monetary support (see instructions)	(vi) Amount of other support (see instructions)


Total

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990EZ.

Cat. No. 11285F

Schedule A (Form 990 or 990-EZ) 2014

Page 2

Part II

Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi)
(Complete only if you checked the box on line 5, 7, or 8 of Part I or if the organization failed to qualify under Part III. If the organization fails to qualify under the tests listed below, please complete Part III.)

Section A. Public Support

Calendar year (or fiscal year beginning in)		(a) 2010	(b) 2011	(c) 2012	(d) 2013	(e) 2014	(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.

Section B. Total Support

Calendar year (or fiscal year beginning in)		(a) 2010	(b) 2011	(c) 2012	(d) 2013	(e) 2014	(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. Do not include gain or loss from the sale of capital assets (Explain in Part VI.)..
11	Total support Add lines 7 through 10.

Gross receipts from related activities, etc. (see instructions) ..................

First five years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization, check this box and stop here........................................ right arrow

Section C. Computation of Public Support Percentage

Public support percentage for 2014 (line 6, column (f) divided by line 11, column (f)) .........

Public support percentage for 2013 Schedule A, Part II, line 14 ...............

16a

33 1/3% support test—2014. If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization ....................... right arrow

33 1/3% support test—2013. If the organization did not check a box on line 13 or 16a, and line 15 is 33 1/3% or more, check this
box and stop here. The organization qualifies as a publicly supported organization ..................... right arrow

17a

10%-facts-and-circumstances test—2014. If the organization did not check a box on line 13, 16a, or 16b, and line 14
is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain
in Part VI how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported
organization ..................................................... right arrow

10%-facts-and-circumstances test—2013. If the organization did not check a box on line 13, 16a, 16b, or 17a, and line
15 is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here.
Explain in Part VI how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly
supported organization ................................................ right arrow

Private foundation. If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see
instructions ..................................................... right arrow

Schedule A (Form 990 or 990-EZ) 2014

Page 3

Part III

Support Schedule for Organizations Described in Section 509(a)(2)
(Complete only if you checked the box on line 9 of Part I or if the organization failed to qualify under Part II. If the organization fails to qualify under the tests listed below, please complete Part II.)

Section A. Public Support

Calendar year (or fiscal year beginning in)		(a) 2010	(b) 2011	(c) 2012	(d) 2013	(e) 2014	(f) Total
1	Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .	6,050	6,500	21,350	1,400	3,450	38,750
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......	8,570,730	8,363,096	9,212,945	9,619,641	9,849,248	45,615,660
3	Gross receipts from activities that are not an unrelated trade or business under section 513..
4	Tax revenues levied for the organization's benefit and either paid to or expended on its behalf...
5	The value of services or facilities furnished by a governmental unit to the organization without charge..
6	Total. Add lines 1 through 5.	8,576,780	8,369,596	9,234,295	9,621,041	9,852,698	45,654,410
7a	Amounts included on lines 1, 2, and 3 received from disqualified persons...	48,000	49,851	50,939	39,764	23,947	212,501
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.	706,301	597,609	803,502	1,037,437	1,430,365	4,575,214
c	Add lines 7a and 7b..	754,301	647,460	854,441	1,077,201	1,454,312	4,787,715
8	Public support (Subtract line 7c from line 6.)						40,866,695

Section B. Total Support

Calendar year (or fiscal year beginning in)		(a) 2010	(b) 2011	(c) 2012	(d) 2013	(e) 2014	(f) Total
9	Amounts from line 6...	8,576,780	8,369,596	9,234,295	9,621,041	9,852,698	45,654,410
10a	Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..	71,917	66,789	139,479	245,388	253,400	776,973
b	Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
c	Add lines 10a and 10b.	71,917	66,789	139,479	245,388	253,400	776,973
11	Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on.
12	Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) ..		1,324			10,273	11,597
13	Total support. (Add lines 9, 10c, 11, and 12.)..	8,648,697	8,437,709	9,373,774	9,866,429	10,116,371	46,442,980

First five years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization,
check this box and stop here............................................. right arrow

Section C. Computation of Public Support Percentage

Public support percentage for 2014 (line 8, column (f) divided by line 13, column (f)) .........

87.990 %

Public support percentage from 2013 Schedule A, Part III, line 15 ...............

89.130 %

Section D. Computation of Investment Income Percentage

Investment income percentage for 2014 (line 10c, column (f) divided by line 13, column (f)) ......

1.670 %

Investment income percentage from 2013 Schedule A, Part III, line 17 .............

1.390 %

19a

33 1/3% support tests—2014. If the organization did not check the box on line 14, and line 15 is more than 33 1/3%, and line 17 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization ....... right arrow

33 1/3% support tests—2013. If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% and line 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization .... right arrow

Private foundation. If the organization did not check a box on line 14, 19a, or 19b, check this box and see instructions .... right arrow

Schedule A (Form 990 or 990-EZ) 2014

Page 4

Part IV

Supporting Organizations

(Complete only if you checked a box on line 11 of Part I. If you checked 11a of Part I, complete Sections A and B. If you checked 11b of Part I, complete Sections A and C. If you checked 11c of Part I, complete Sections A, D, and E. If you checked 11d of Part I, complete Sections A and D, and complete Part V.)

Section A. All Supporting Organizations

Yes

Are all of the organization’s supported organizations listed by name in the organization’s governing documents?
If "No," describe in Part VI how the supported organizations are designated. If designated by class or purpose,
describe the designation. If historic and continuing relationship, explain.

Did the organization have any supported organization that does not have an IRS determination of status under section 509(a)(1) or (2)? If "Yes," explain in Part VI how the organization determined that the supported organization was described in section 509(a)(1) or (2).

Did the organization have a supported organization described in section 501(c)(4), (5), or (6)? If "Yes," answer (b) and (c) below.

Did the organization confirm that each supported organization qualified under section 501(c)(4), (5), or (6) and satisfied the public support tests under section 509(a)(2)? If "Yes," describe in Part VI when and how the organization made the determination.

Did the organization ensure that all support to such organizations was used exclusively for section 170(c)(2)(B) purposes? If "Yes," explain in Part VI what controls the organization put in place to ensure such use.

Was any supported organization not organized in the United States ("foreign supported organization")? If “Yes” and if you checked 11a or 11b in Part I, answer (b) and (c) below.

Did the organization have ultimate control and discretion in deciding whether to make grants to the foreign supported organization? If “Yes,” describe in Part VI how the organization had such control and discretion despite being controlled or supervised by or in connection with its supported organizations....

Did the organization support any foreign supported organization that does not have an IRS determination under sections 501(c)(3) and 509(a)(1) or (2)? If “Yes,” explain in Part VI what controls the organization used to ensure that all support to the foreign supported organization was used exclusively for section 170(c)(2)(B) purposes.

Did the organization add, substitute, or remove any supported organizations during the tax year? If “Yes,” answer (b) and (c) below (if applicable). Also, provide detail in Part VI, including (i) the names and EIN numbers of the supported organizations added, substituted, or removed, (ii) the reasons for each such action, (iii) the authority under the organization's organizing document authorizing such action, and (iv) how the action was accomplished (such as by amendment to the organizing document).

Type I or Type II only. Was any added or substituted supported organization part of a class already designated in the organization's organizing document?

Substitutions only. Was the substitution the result of an event beyond the organization's control?

Did the organization provide support (whether in the form of grants or the provision of services or facilities) to anyone other than (a) its supported organizations; (b) individuals that are part of the charitable class benefited by one or more of its supported organizations; or (c) other supporting organizations that also support or benefit one or more of the filing organization’s supported organizations? If “Yes,” provide detail in Part VI.

Did the organization provide a grant, loan, compensation, or other similar payment to a substantial contributor (defined in IRC 4958(c)(3)(C)), a family member of a substantial contributor, or a 35-percent controlled entity with regard to a substantial contributor? If “Yes,” complete Part I of Schedule L (Form 990) .

Did the organization make a loan to a disqualified person (as defined in section 4958) not described in line 7? If “Yes,” complete Part II of Schedule L (Form 990).

Was the organization controlled directly or indirectly at any time during the tax year by one or more disqualified persons as defined in section 4946 (other than foundation managers and organizations described in section 509(a)(1) or (2))? If “Yes,” provide detail in Part VI.

Did one or more disqualified persons (as defined in line 9(a)) hold a controlling interest in any entity in which the supporting organization had an interest? If “Yes,” provide detail in Part VI.

Did a disqualified person (as defined in line 9(a)) have an ownership interest in, or derive any personal benefit from, assets in which the supporting organization also had an interest? If “Yes,” provide detail in Part VI.

10a

Was the organization subject to the excess business holdings rules of IRC 4943 because of IRC 4943(f) (regarding certain Type II supporting organizations, and all Type III non-functionally integrated supporting organizations)? If “Yes,” answer b below.

10a

Did the organization have any excess business holdings in the tax year? (Use Schedule C, Form 4720, to determine whether the organization had excess business holdings).

10b

Has the organization accepted a gift or contribution from any of the following persons?

A person who directly or indirectly controls, either alone or together with persons described in (b) and (c) below, the governing body of a supported organization?

11a

A family member of a person described in (a) above?

11b

A 35% controlled entity of a person described in (a) or (b) above? If “Yes” to a, b, or c, provide detail in Part VI.

11c

Schedule A (Form 990 or 990-EZ) 2014

Page 5

Part IV

Supporting Organizations (continued)

Section B. Type I Supporting Organizations

Yes

Did the directors, trustees, or membership of one or more supported organizations have the power to regularly appoint or elect at least a majority of the organization’s directors or trustees at all times during the tax year? If “No,” describe in Part VI how the supported organization(s) effectively operated, supervised, or controlled the organization’s activities. If the organization had more than one supported organization, describe how the powers to appoint and/or remove directors or trustees were allocated among the supported organizations and what conditions or restrictions, if any, applied to such powers during the tax year.

Did the organization operate for the benefit of any supported organization other than the supported organization(s) that operated, supervised, or controlled the supporting organization? If “Yes,” explain in Part VI how providing such benefit carried out the purposes of the supported organization(s) that operated, supervised or controlled the supporting organization.

Section C. Type II Supporting Organizations

Yes

Were a majority of the organization’s directors or trustees during the tax year also a majority of the directors or trustees of each of the organization’s supported organization(s)? If “No,” describe in Part VI how control or management of the supporting organization was vested in the same persons that controlled or managed the supported organization(s).

Section D. All Type III Supporting Organizations

Yes

Did the organization provide to each of its supported organizations, by the last day of the fifth month of the organization’s tax year, (1) a written notice describing the type and amount of support provided during the prior tax year, (2) a copy of the Form 990 that was most recently filed as of the date of notification, and (3) copies of the organization’s governing documents in effect on the date of notification, to the extent not previously provided?

Were any of the organization’s officers, directors, or trustees either (i) appointed or elected by the supported organization(s) or (ii) serving on the governing body of a supported organization? If "No," explain in Part VI how the organization maintained a close and continuous working relationship with the supported organization(s).

By reason of the relationship described in (2), did the organization’s supported organizations have a significant voice in the organization’s investment policies and in directing the use of the organization’s income or assets at all times during the tax year? If "Yes," describe in Part VI the role the organization’s supported organizations played in this regard.

Section E. Type III Functionally-Integrated Supporting Organizations

Check the box next to the method that the organization used to satisfy the Integral Part Test during the year (see instructions):

The organization satisfied the Activities Test. Complete line 2 below.

The organization is the parent of each of its supported organizations. Complete line 3 below.

The organization supported a governmental entity. Describe in Part VI how you supported a government entity (see instructions)

Activities Test. Answer (a) and (b) below.

Yes

Did substantially all of the organization’s activities during the tax year directly further the exempt purposes of the supported organization(s) to which the organization was responsive? If "Yes," then in Part VI identify those supported organizations and explain how these activities directly furthered their exempt purposes, how the organization was responsive to those supported organizations, and how the organization determined that these activities constituted substantially all of its activities.

Did the activities described in (a) constitute activities that, but for the organization’s involvement, one or more of the organization’s supported organization(s) would have been engaged in? If "Yes," explain in Part VI the reasons for the organization’s position that its supported organization(s) would have engaged in these activities but for the organization’s involvement.

Parent of Supported Organizations. Answer (a) and (b) below.

Did the organization have the power to regularly appoint or elect a majority of the officers, directors, or trustees of each of the supported organizations? Provide details in Part VI.

Did the organization exercise a substantial degree of direction over the policies, programs and activities of each of its supported organizations? If "Yes," describe in Part VI the role played by the organization in this regard.

Schedule A (Form 990 or 990-EZ) 2014

Page 6

Part V – Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations

1. Check here if the organization satisfied the Integral Part Test as a qualifying trust on Nov. 20, 1970. See instructions. All other Type III non-functionally integrated supporting organizations must complete Sections A through E.

	Section A - Adjusted Net Income		(A) Prior Year	(B) Current Year (optional)
1	Net short-term capital gain	1
2	Recoveries of prior-year distributions	2
3	Other gross income (see instructions)	3
4	Add lines 1 through 3	4
5	Depreciation and depletion	5
6	Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions)	6
7	Other expenses (see instructions)	7
8	Adjusted Net Income (subtract lines 5, 6 and 7 from line 4)	8

	Section B - Minimum Asset Amount		(A) Prior Year	(B) Current Year (optional)
1	Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year):	1
a	Average monthly value of securities	1a
b	Average monthly cash balances	1b
c	Fair market value of other non-exempt-use assets	1c
d	Total (add lines 1a, 1b, and 1c)	1d
e	Discount claimed for blockage or other factors (explain in detail in Part VI):
2	Acquisition indebtedness applicable to non-exempt use assets	2
3	Subtract line 2 from line 1d	3
4	Cash deemed held for exempt use. Enter 1-1/2% of line 3 (for greater amount, see instructions).	4
5	Net value of non-exempt-use assets (subtract line 4 from line 3)	5
6	Multiply line 5 by .035	6
7	Recoveries of prior-year distributions	7
8	Minimum Asset Amount (add line 7 to line 6)	8

	Section C - Distributable Amount		Current Year
1	Adjusted net income for prior year (from Section A, line 8, Column A)	1
2	Enter 85% of line 1	2
3	Minimum asset amount for prior year (from Section B, line 8, Column A)	3
4	Enter greater of line 2 or line 3	4
5	Income tax imposed in prior year	5
6	Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions)	6
7	Check here if the current year is the organization's first as a non-functionally-integrated Type III supporting organization (see instructions)

Schedule A (Form 990 or 990-EZ) 2014

Page 7

Section D - Distributions		Current Year
1 Amounts paid to supported organizations to accomplish exempt purposes
2 Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity
3 Administrative expenses paid to accomplish exempt purposes of supported organizations
4 Amounts paid to acquire exempt-use assets
5 Qualified set-aside amounts (prior IRS approval required)
6 Other distributions (describe in Part VI). See instructions
7Total annual distributions. Add lines 1 through 6.
8 Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions
9 Distributable amount for 2014 from Section C, line 6
10 Line 8 amount divided by Line 9 amount

Section E - Distribution Allocations (see instructions)		(i) Excess Distributions	(ii) Underdistributions Pre-2014	(iii) Distributable Amount for 2014
1 Distributable amount for 2014 from Section C, line 6
2 Underdistributions, if any, for years prior to 2014 (reasonable cause required--see instructions)
3 Excess distributions carryover, if any, to 2014:
a From 2009.......X
b From 2010.......X
c From 2011.......X
d From 2012.......X
e From 2013.......
fTotal of lines 3a through e
g Applied to underdistributions of prior years
h Applied to 2014 distributable amount
i Carryover from 2009 not applied (see instructions)
j Remainder. Subtract lines 3g, 3h, and 3i from 3f.
4Distributions for 2014 from Section D, line 7:
$
a Applied to underdistributions of prior years
b Applied to 2014 distributable amount
c Remainder. Subtract lines 4a and 4b from 4.
5 Remaining underdistributions for years prior to 2014, if any. Subtract lines 3g and 4a from line 2 (if amount greater than zero, see instructions)
6 Remaining underdistributions for 2014. Subtract lines 3h and 4b from line 1 (if amount greater than zero, see instructions)
7 Excess distributions carryover to 2015. Add lines 3j and 4c.
8 Breakdown of line 7:
a From 2010.......X
b From 2011.......X
c From 2012.......X
d From 2013.......
e From 2014.......

Schedule A (Form 990 or 990-EZ) (2014)

Schedule A (Form 990 or 990-EZ) 2014

Page 8

Part VI

Supplemental Information. Provide the explanations required by Part II, line 10; Part II, line 17a or 17b; Part III, line 12; Part IV, Section A, lines 1, 2, 3b, 3c, 4b, 4c, 5a, 6, 9a, 9b, 9c, 11a, 11b, and 11c; Part IV, Section B, lines 1 and 2; Part IV, Section C, line 1; Part IV, Section D, lines 2 and 3; Part IV, Section E, lines 1c, 2a, 2b, 3a and 3b; Part V, line 1; Part V, Section B, line 1e; Part V Section D, lines 5, 6, and 8; and Part V, Section E, lines 2, 5, and 6. Also complete this part for any additional information. (See instructions).

Facts And Circumstances Test

Return Reference	Explanation
SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME:	FOREIGN EXCHANGE GAINS - 2011 AMOUNT: $ 1,324. RECOVERY OF BAD DEBT - 2014 AMOUNT: $ 10,273.

Schedule A (Form 990 or 990-EZ) 2014

Additional Data

Software ID:
Software Version:

- TIN:

SCHEDULE D
(Form 990)

Department of the Treasury
Internal Revenue Service

Supplemental Financial Statements

Complete if the organization answered "Yes," to Form 990,
Part IV, line 6, 7, 8, 9, 10, 11a, 11b, 11c, 11d, 11e, 11f, 12a, or 12b.
SchDMd Bullet

Attach to Form 990.
Information about Schedule D (Form 990) and its instructions is at www.irs.gov/form990.

OMB No. 1545-0047

2014

Open to Public Inspection

Name of the organization

COUNCIL ON ACCREDITATION FOR
CHILDREN AND FAMILY SERVICES INC

Employer identification number

13-2905215

Part I

Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts. Complete if the organization answered "Yes" to Form 990, Part IV, line 6.

		(a) Donor advised funds	(b) Funds and other accounts
1	Total number at end of year .........
2	Aggregate value of contributions to (during year)
3	Aggregate value of grants from (during year)
4	Aggregate value at end of year ........

Did the organization inform all donors and donor advisors in writing that the assets held in donor advised
funds are the organization's property, subject to the organization's exclusive legal control? ............

Yes No

Did the organization inform all grantees, donors, and donor advisors in writing that grant funds can be
used only for charitable purposes and not for the benefit of the donor or donor advisor, or for any other purpose conferring impermissible private benefit? ...................................

Yes No

Part II

Conservation Easements. Complete if the organization answered "Yes" to Form 990, Part IV, line 7.

Purpose(s) of conservation easements held by the organization (check all that apply).

Preservation of land for public use (e.g., recreation or education) Preservation of an historically important land area

Protection of natural habitat Preservation of a certified historic structure

Preservation of open space

Complete lines 2a through 2d if the organization held a qualified conservation contribution in the form of a conservation easement on the last day of the tax year.


a	Total number of conservation easements .......................	2a
b	Total acreage restricted by conservation easements ..................	2b
c	Number of conservation easements on a certified historic structure included in (a) .....	2c
d	Number of conservation easements included in (c) acquired after 8/17/06, and not on a historic structure listed in the National Register ....................	2d

Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during
the tax year SchDMd Bullet

Number of states where property subject to conservation easement is located SchDMd Bullet

Does the organization have a written policy regarding the periodic monitoring, inspection, handling of violations, and
enforcement of the conservation easements it holds? .............................

Yes No

Staff and volunteer hours devoted to monitoring, inspecting, and enforcing conservation easements during the year
SchDMd Bullet

Amount of expenses incurred in monitoring, inspecting, and enforcing conservation easements during the year
SchDMd Bullet

Does each conservation easement reported on line 2(d) above satisfy the requirements of section 170(h)(4)(B)(i) and section 170(h)(4)(B)(ii)? .......................................

Yes No

In Part XIII, describe how the organization reports conservation easements in its revenue and expense statement, and
balance sheet, and include, if applicable, the text of the footnote to the organization’s financial statements that describes
the organization’s accounting for conservation easements.

Part III

Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets.
Complete if the organization answered "Yes" to Form 990, Part IV, line 8.

If the organization elected, as permitted under SFAS 116 (ASC 958), not to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide, in Part XIII, the text of the footnote to its financial statements that describes these items.

If the organization elected, as permitted under SFAS 116 (ASC 958), to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide the following amounts relating to these items:

(i)

Revenue included in Form 990, Part VIII, line 1 ........................ SchDMd Bullet

(ii)

Assets included in Form 990, Part X .............................. SchDMd Bullet

If the organization received or held works of art, historical treasures, or other similar assets for financial gain, provide the
following amounts required to be reported under SFAS 116 (ASC 958) relating to these items:

Revenue included in Form 990, Part VIII, line 1 .......................... SchDMd Bullet

Assets included in Form 990, Part X ............................... SchDMd Bullet

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 52283D

Schedule D (Form 990) 2014

Page 2

Part III

Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued)

Using the organization’s acquisition, accession, and other records, check any of the following that are a significant use of its collection items (check all that apply):

Public exhibition

Loan or exchange programs

Scholarly research

Other

Preservation for future generations

Provide a description of the organization’s collections and explain how they further the organization’s exempt purpose in
Part XIII.

During the year, did the organization solicit or receive donations of art, historical treasures or other similar
assets to be sold to raise funds rather than to be maintained as part of the organization’s collection?........

Yes No

Part IV

Escrow and Custodial Arrangements. Complete if the organization answered "Yes" to Form 990,
Part IV, line 9, or reported an amount on Form 990, Part X, line 21.

Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not
included on Form 990, Part X? ....................................

Yes No

If "Yes," explain the arrangement in Part XIII and complete the following table:


c	Beginning balance .................................	1c
d	Additions during the year ..............................	1d
e	Distributions during the year .............................	1e
f	Ending balance ...................................	1f

Did the organization include an amount on Form 990, Part X, line 21, for escrow or custodial account liability?

Yes No

If "Yes," explain the arrangement in Part XIII. Check here if the explanation has been provided in Part XIII .......

Part V

Endowment Funds. Complete if the organization answered "Yes" to Form 990, Part IV, line 10.

		(a)Current year	(b)Prior year	b (c)Two years back	(d)Three years back	(e)Four years back
1a	Beginning of year balance ....	1,592,143	1,445,690	1,344,363	1,521,114	1,408,349
b	Contributions ........
c	Net investment earnings, gains, and losses	72,693	220,199	234,587	-112,008	126,742
d	Grants or scholarships .....
e	Other expenditures for facilities and programs ........	67,000	67,658	122,043	50,000
f	Administrative expenses ....	6,530	6,088	11,217	14,743	13,977
g	End of year balance ......	1,591,306	1,592,143	1,445,690	1,344,363	1,521,114

Provide the estimated percentage of the current year end balance (line 1g, column (a)) held as:

Board designated or quasi-endowment SchDMd Bullet

15.360 %

Permanent endowment SchDMd Bullet

60.640 %

Temporarily restricted endowment SchDMd Bullet

24.000 %

The percentages in lines 2a, 2b, and 2c should equal 100%.

Are there endowment funds not in the possession of the organization that are held and administered for the
organization by:

Yes

(i) unrelated organizations ........................

3a(i)

(ii) related organizations ........................

3a(ii)

If "Yes" to 3a(ii), are the related organizations listed as required on Schedule R? .........

Describe in Part XIII the intended uses of the organization's endowment funds.

Part VI

Land, Buildings, and Equipment. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11a. See Form 990, Part X, line 10.

Description of property		(b)Cost or other basis (other)	(c) Accumulated depreciation	(d) Book value
1a	Land .................
b	Buildings ................
c	Leasehold improvements ............	671,436	155,069	516,367
d	Equipment ................	474,678	329,598	145,080
e	Other .................	349,874	168,391	181,483
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).).......				842,930

Schedule D (Form 990) 2014

Page 3

Part VII

InvestmentsOther Securities. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11b. See Form 990, Part X, line 12.

(a) Description of security or category (including name of security)		(b)Book value	(c) Method of valuation: Cost or end-of-year market value
(1)Financial derivatives
(2)Closely-held equity interests
Other








Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)

Part VIII

InvestmentsProgram Related. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11c. See Form 990, Part X, line 13.

(a) Description of investment		(b) Book value	(c) Method of valuation: Cost or end-of-year market value









Total. (Column (b) must equal Form 990, Part X, col.(B) line 13.)

Part IX

Other Assets. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11d. See Form 990, Part X, line 15.

(a) Description				(b) Book value









Total. (Column (b) must equal Form 990, Part X, col.(B) line 15.)...........

Part X

Other Liabilities. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11e or 11f. See Form 990, Part X, line 25.

1.(a) Description of liability		(b) Book value
Federal income taxes
DEFERRED RENT PAYABLE		435,467
CONTINGENT LIABILITY HAGUE		200,000







Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)		635,467
2. Liability for uncertain tax positions. In Part XIII, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FIN 48 (ASC 740). Check here if the text of the footnote has been provided in Part XIII

Schedule D (Form 990) 2014

Page 4

Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return Complete if the organization answered 'Yes' to Form 990, Part IV, line 12a.
1	Total revenue, gains, and other support per audited financial statements .......			1	12,826,522
2	Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a	Net unrealized gains (losses) on investments ....	2a	-73,881
b	Donated services and use of facilities .........	2b	2,738,869
c	Recoveries of prior year grants ...........	2c
d	Other (Describe in Part XIII.) ............	2d
e	Add lines 2a through 2d .....................			2e	2,664,988
3	Subtract line 2e from line 1.....................			3	10,161,534
4	Amounts included on Form 990, Part VIII, line 12, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b .	4a	6,530
b	Other (Describe in Part XIII.) ...........	4b	14,707
c	Add lines 4a and 4b.......................			4c	21,237
5	Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ......			5	10,182,771

Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete if the organization answered 'Yes' to Form 990, Part IV, line 12a.
1	Total expenses and losses per audited financial statements ...........			1	12,532,232
2	Amounts included on line 1 but not on Form 990, Part IX, line 25:
a	Donated services and use of facilities ..........	2a	2,738,869
b	Prior year adjustments ..............	2b
c	Other losses ................	2c
d	Other (Describe in Part XIII.) ............	2d
e	Add lines 2a through 2d......................			2e	2,738,869
3	Subtract line 2e from line 1.....................			3	9,793,363
4	Amounts included on Form 990, Part IX, line 25, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b ..	4a	6,530
b	Other (Describe in Part XIII.) ............	4b	14,707
c	Add lines 4a and 4b.......................			4c	21,237
5	Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ......			5	9,814,600

Part XIII

Supplemental Information

Provide the descriptions required for Part II, lines 3, 5, and 9; Part III, lines 1a and 4; Part lV, lines 1b and 2b;
Part V, line 4; Part X, line 2; Part XI, lines 2d and 4b; and Part XII, lines 2d and 4b. Also complete this part to provide any additional information.

Return Reference	Explanation
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 D (Form 990) 2014

Additional Data

Software ID:
Software Version:

- TIN:

SCHEDULE F(Form 990)

Department of the Treasury
Internal Revenue Service

Statement of Activities Outside the United States

Complete if the organization answered "Yes" to Form 990,Part IV, line 14b, 15, or 16. Right pointing arrow large image

Attach to Form 990. Right pointing arrow large image

Information about Schedule F (Form 990) and its instructions is at www.irs.gov/form990.

OMB No. 1545-0047

2014

Open to Public Inspection

Name of the organization
COUNCIL ON ACCREDITATION FOR
CHILDREN AND FAMILY SERVICES INC

Employer identification number

13-2905215

Part I

General Information on Activities Outside the United States. Complete if the organization answered "Yes" to Form 990, Part IV, line 14b.

For grantmakers. Does the organization maintain records to substantiate the amount of its grants

and other assistance, the grantees’ eligibility for the grants or assistance, and the selection criteria

used to award the grants or assistance? ...........................

Yes

For grantmakers. Describe in Part V the organization’s procedures for monitoring the use of its grants and other assistance outside the United States.

Activites per Region. (The following Part I, line 3 table can be duplicated if additional space is needed.)

(a) Region		(b) Number of offices in the region	(c) Number of employees, agents, and independent contractors in region	(d) Activities conducted in region (by type) (e.g., fundraising, program services, investments, grants to recipients located in the region)	(e) If activity listed in (d) is a program service, describe specific type of service(s) in region	(f) Total expenditures for and investments in region
	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













3a	Sub-total .....	0	40			85,662
b	Total from continuation sheets to Part I ...	0	0			0
c	Totals (add lines 3a and 3b)	0	40			85,662

For Paperwork Reduction Act Notice, see the Instructions for Form 990.Cat. No. 50082W Schedule F (Form 990) 2014

Schedule F (Form 990) 2014

Page 2

Part II

Grants and Other Assistance to Organizations or Entities Outside the United States. Complete if the organization answered "Yes" to Form 990, Part IV, line 15, for any recipient who received more than $5,000. Part II can be duplicated if additional space is needed.

1 (a) Name of organization		(b) IRS code section and EIN (if applicable)	(a)(c) Region	(b)(d) Purpose of grant	(e) Amount of cash grant	(f) Manner of cash disbursement	(g) Amount of non-cash assistance	(h) Description of non-cash assistance	(i) Method of valuation (book, FMV, appraisal, other)

Enter total number of recipient organizations listed above that are recognized as charities by the foreign country, recognized as tax-exempt by the IRS, or for which the grantee or counsel has provided a section 501(c)(3) equivalency letter .... MediumBullet

Enter total number of other organizations or entities ....................... MediumBullet

Schedule F (Form 990) 2014

Schedule F (Form 990) 2014Page 3

Part III

Grants and Other Assistance to Individuals Outside the United States. Complete if the organization answered "Yes" to Form 990, Part IV, line 16.

Part III can be duplicated if additional space is needed.

(a) Type of grant or assistance		(b) Region	(c) Number of recipients	(d) Amount of cash grant	(e) Manner of cash disbursement	(f) Amount of non-cash assistance	(g) Description of non-cash assistance	(h) Method of valuation (book, FMV, appraisal, other)

Schedule F (Form 990) 2014

Page 4

Part IV

Foreign Forms

Schedule F (Form 990) 2014

Page 5

Part V

Supplemental Information
Provide the information required by Part I, line 2 (monitoring of funds); Part I, line 3, column (f) (accounting method; amounts of investments vs. expenditures per region); Part II, line 1 (accounting method); Part III (accounting method); and Part III, column (c) (estimated number of recipients), as applicable. Also complete this part to provide any additional information (see instructions).

ReturnReference	Explanation
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 F (Form 990) 2014

Additional Data

Software ID:
Software Version:

- TIN:

Schedule I
(Form 990)

Department of the Treasury
Internal Revenue Service

Grants and Other Assistance to Organizations,
Governments and Individuals in the United States

Complete if the organization answered "Yes," to Form 990, Part IV, line 21 or 22.
lBullet

Attach to Form 990.
lBullet

Information about Schedule I (Form 990) and its instructions is at www.irs.gov/form990.

OMB No. 1545-0047

2014

Open to Public
Inspection

Name of the organization
COUNCIL ON ACCREDITATION FOR
CHILDREN AND FAMILY SERVICES INC

Employer identification number
13-2905215

Part I

General Information on Grants and Assistance

Does the organization maintain records to substantiate the amount of the grants or assistance, the grantees' eligibility for the grants or assistance, and
the selection criteria used to award the grants or assistance? ....................................

Yes No

Describe in Part IV the organization's procedures for monitoring the use of grant funds in the United States.

Part II

Grants and Other Assistance to Domestic Organizations and Domestic Governments. Complete if the organization answered "Yes" to
Form 990, Part IV, line 21, for any recipient that received more than $5,000. Part II can be duplicated if additional space is needed.

(a) Name and address of organization or government	(b) EIN	(c) IRC section if applicable	(d) Amount of cash grant	(e) Amount of non-cash assistance	(f) Method of valuation (book, FMV, appraisal, other)	(g) Description of non-cash assistance	(h) Purpose of grant or assistance

Enter total number of section 501(c)(3) and government organizations listed in the line 1 table ................ Bullet Image

Enter total number of other organizations listed in the line 1 table ........................ . Bullet Image

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 50055P

Schedule I (Form 990) 2014

Page 2

Part III

Grants and Other Assistance to Domestic Individuals. Complete if the organization answered "Yes" to Form 990, Part IV, line 22.
Part III can be duplicated if additional space is needed.

(a)Type of grant or assistance	(b)Number of recipients	(c)Amount of cash grant
(1) STIPENDS FOR ACCREDITATION SERVICES	5	5,525

Part IV

Supplemental Information. Provide the information required in Part I, line 2, Part III, column (b), and any other additional information.

Return Reference

Explanation

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.

Schedule I (Form 990) 2014

Additional Data

Software ID:
Software Version:

- TIN:

Schedule J
(Form 990)

Department of the Treasury
Internal Revenue Service

Compensation Information

For certain Officers, Directors, Trustees, Key Employees, and Highest
Compensated Employees
SchJMediumBullet

Complete if the organization answered "Yes" to Form 990, Part IV, line 23.
SchJMediumBullet

Attach to Form 990.
SchJMediumBullet

Information about Schedule J (Form 990) and its instructions is at www.irs.gov/form990.

OMB No. 1545-0047

2014

Open to Public Inspection

Name of the organization

COUNCIL ON ACCREDITATION FOR
CHILDREN AND FAMILY SERVICES INC

Employer identification number

13-2905215

Part I

Questions Regarding Compensation

Yes

Check the appropiate box(es) if the organization provided any of the following to or for a person listed in Form
990, Part VII, Section A, line 1a. Complete Part III to provide any relevant information regarding these items.

First-class or charter travel Housing allowance or residence for personal use

Travel for companions Payments for business use of personal residence

Tax idemnification and gross-up payments Health or social club dues or initiation fees

Discretionary spending account Personal services (e.g., maid, chauffeur, chef)

If any of the boxes in line 1a are checked, did the organization follow a written policy regarding payment or reimbursement or provision of all of the expenses described above? If "No," complete Part III to explain....

Did the organization require substantiation prior to reimbursing or allowing expenses incurred by all
directors, trustees, officers, including the CEO/Executive Director, regarding the items checked in line 1a? ..

Indicate which, if any, of the following the filing organization used to establish the compensation of the
organization's CEO/Executive Director. Check all that apply. Do not check any boxes for methods
used by a related organization to establish compensation of the CEO/Executive Director, but explain in Part III.

Compensation committee Written employment contract

Independent compensation consultant Compensation survey or study

Form 990 of other organizations Approval by the board or compensation committee

During the year, did any person listed in Form 990, Part VII, Section A, line 1a with respect to the filing organization or a related organization:

Receive a severance payment or change-of-control payment? ................

Participate in, or receive payment from, a supplemental nonqualified retirement plan? .........

Participate in, or receive payment from, an equity-based compensation arrangement? .........

If "Yes" to any of lines 4a-c, list the persons and provide the applicable amounts for each item in Part III.

Only 501(c)(3), 501(c)(4), and 501(c)(29) organizations must complete lines 5-9.

For persons listed in Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the revenues of:

The organization? ...........................

Any related organization? .........................

If "Yes," to line 5a or 5b, describe in Part III.

For persons listed in Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the net earnings of:

The organization? ...........................

Any related organization? .........................

If "Yes," to line 6a or 6b, describe in Part III.

For persons listed in Form 990, Part VII, Section A, line 1a, did the organization provide any non-fixed
payments not described in lines 5 and 6? If "Yes," describe in Part III ............

Yes

Were any amounts reported in Form 990, Part VII, paid or accured pursuant to a contract that was
subject to the initial contract exception described in Regulations section 53.4958-4(a)(3)? If "Yes," describe
in Part III .............................

If "Yes" to line 8, did the organization also follow the rebuttable presumption procedure described in Regulations section 53.4958-6(c)? .........................

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 50053T

Schedule J (Form 990) 2014

Page 2

Part II

Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees. Use duplicate copies if additional space is needed.

For each individual whose compensation must be reported in Schedule J, report compensation from the organization on row (i) and from related organizations, described in the
instructions, on row (ii). Do not list any individuals that are not listed on Form 990, Part VII.
Note. The sum of columns (B)(i)-(iii) for each listed individual must equal the total amount of Form 990, Part VII, Section A, line 1a, applicable column (D) and (E) amounts for that individual.

(A) Name and Title		(B) Breakdown of W-2 and/or 1099-MISC compensation			(C) Retirement and other deferred compensation	(D) Nontaxable benefits	(E) Total of columns (B)(i)-(D)	(F) Compensation in column(B) reported as deferred in prior Form 990
(A) Name and Title		(i) Base compensation	(ii) Bonus & incentive compensation	(iii) Other reportable compensation	(C) Retirement and other deferred compensation	(D) Nontaxable benefits	(E) Total of columns (B)(i)-(D)
1RICHARD KLARBERGPRESIDENT AND CEO	(i) (ii)	358,940 ............................... 0	0 ............................... 0	7,676 ............................... 0	20,400 ............................... 0	28,630 ............................... 0	415,646 ............................... 0	0 ............................... 0
2CHRISTINA BYRNESENIOR DIRECTOR	(i) (ii)	145,970 ............................... 0	3,734 ............................... 0	119 ............................... 0	12,235 ............................... 0	15,195 ............................... 0	177,253 ............................... 0	0 ............................... 0
3JAMES CARRCHIEF FINANCIAL OFFICER	(i) (ii)	142,400 ............................... 0	3,704 ............................... 0	507 ............................... 0	12,496 ............................... 0	23,114 ............................... 0	182,221 ............................... 0	0 ............................... 0

Schedule J (Form 990) 2014

Page 3

Part III

Supplemental Information

Provide the information, explanation, or descriptions required for Part I, lines 1a, 1b, 3, 4a, 4b, 4c, 5a, 5b, 6a, 6b, 7, and 8, and for Part II.
Also complete this part for any additional information.

Return Reference	Explanation
PART I, LINE 7	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.

Schedule J (Form 990) 2014

Additional Data

Software ID:
Software Version:

- TIN:

SCHEDULE O
(Form 990 or 990-EZ)

Department of the Treasury
Internal Revenue Service

Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
MediumBullet

Attach to Form 990 or 990-EZ.
MediumBullet

Information about Schedule O (Form 990 or 990-EZ) and its instructions is at
www.irs.gov/form990.

OMB No. 1545-0047

2014

Open to Public
Inspection

Name of the organization

COUNCIL ON ACCREDITATION FOR
CHILDREN AND FAMILY SERVICES INC

Employer identification number

13-2905215

Return Reference	Explanation
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.

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 51056K

Schedule O (Form 990 or 990-EZ) 2014

Additional Data

Software ID:
Software Version:

1	Briefly describe the organization’s mission or most significant activities: SEE SCHEDULE O
2	Check this box
3	Number of voting members of the governing body (Part VI, line 1a) ........	3	19
4	Number of independent voting members of the governing body (Part VI, line 1b) .....	4	19
5	Total number of individuals employed in calendar year 2014 (Part V, line 2a) ......	5	66
6	Total number of volunteers (estimate if necessary) .............	6	385
7a	Total unrelated business revenue from Part VIII, column (C), line 12 ........	7a	0
b	Net unrelated business taxable income from Form 990-T, line 34 .........	7b	0

		Prior Year	Current Year
8	Contributions and grants (Part VIII, line 1h) .........	1,400	3,450
9	Program service revenue (Part VIII, line 2g) .........	9,619,641	9,849,248
10	Investment income (Part VIII, column (A), lines 3, 4, and 7d ) ....	206,327	319,800
11	Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e)	0	10,273
12	Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)...................	9,827,368	10,182,771
13	Grants and similar amounts paid (Part IX, column (A), lines 1–3 )...	28,650	6,525
14	Benefits paid to or for members (Part IX, column (A), line 4).....	0	0
15	Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10)	5,031,622	5,392,379
16a	Professional fundraising fees (Part IX, column (A), line 11e).....	0	0
b	Total fundraising expenses (Part IX, column (D), line 25) 0
17	Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e)....	4,126,588	4,415,696
18	Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25)	9,186,860	9,814,600
19	Revenue less expenses. Subtract line 18 from line 12.......	640,508	368,171
		Beginning of Current Year	End of Year
20	Total assets (Part X, line 16).............	14,633,795	14,539,065
21	Total liabilities (Part X, line 26).............	6,700,501	6,311,481
22	Net assets or fund balances. Subtract line 21 from line 20.....	7,933,294	8,227,584

Sign Here

	Signature of officer	Date

	Type or print name and title


4a	(Code: ) (Expenses $ 6,158,554 including grants of $ 6,525 ) (Revenue $ 8,396,937 )
	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.

4b	(Code: ) (Expenses $ 901,883 including grants of $ ) (Revenue $ )
	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.

4c	(Code: ) (Expenses $ 681,861 including grants of $ ) (Revenue $ 163,525 )
	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.

	(Code: ) (Expenses $ 835,578 including grants of $ ) (Revenue $ 1,288,786 )
	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.

4d	Other program services (Describe in Schedule O.)
	(Expenses $ 835,578 including grants of $ ) (Revenue $ 1,288,786 )
4e	Total program service expenses8,577,876

(A) Name and Title	(B) Average hours per week (list any hours for related organizations below dotted line)	(C) Position (do not check more than one box, unless person is both an officer and a director/trustee)		(D) Reportable compensation from the organization (W- 2/1099-MISC)	(E) Reportable compensation from related organizations (W- 2/1099-MISC)	(F) Estimated amount of other compensation from the organization and related organizations
(A) Name and Title
(18) CUDORE SNELL........................................................................ TRUSTEE	1.00 .......................	X		0	0	0
(19) JANE STENSON........................................................................ TRUSTEE	1.00 .......................	X		0	0	0
(20) SUSAN STEPLETON........................................................................ TRUSTEE	1.00 .......................	X		0	0	0
(21) SR LINDA YANKOSKI........................................................................ TRUSTEE	1.00 .......................	X		0	0	0
(22) DRUANN WHITAKER........................................................................ TRUSTEE	1.00 .......................	X		0	0	0
(23) RICHARD KLARBERG........................................................................ PRESIDENT AND CEO	40.00 .......................		X	366,616	0	49,030
(24) CHRISTINA BYRNE........................................................................ SENIOR DIRECTOR	40.00 .......................		X	149,823	0	27,430
(25) JAMES CARR........................................................................ CHIEF FINANCIAL OFFICER	40.00 .......................		X	146,611	0	35,610

1b	Sub-Total................
c	Total from continuation sheets to Part VII, Section A....
d	Total (add lines 1b and 1c)............	663,050	0	112,070

(A) Name and business address	(B) Description of services	(C) Compensation
EXPONENT PARTNERS 720 MARKET STREET STE 600 SAN FRANCISCO,CA94102	TECHNOLOGY CONSULT	219,708




2 Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization 1

				(A) Total revenue	(B) Related or exempt function revenue	(C) Unrelated business revenue	(D) Revenue excluded from tax under sections 512-514
1a	Federated campaigns..1a
b	Membership dues....1b
c	Fundraising events....1c
d	Related organizations...1d
e	Government grants (contributions)1e

f	All other contributions, gifts, grants, and similar amounts not included above1f		3,450

g	Noncash contributions included in lines 1a-1f:$
h	Total. Add lines 1a-1f.......			3,450
			Business Code
2a	ACCREDITATION FEES		541900	5,289,805	5,289,805
b	PEER REVIEW SITE VISITS		541900	2,309,016	2,309,016
c	SPECIAL PROJECT GRANTS		541900	1,288,786	1,288,786
d	ANNUAL AGENCY FEES		541900	598,377	598,377
e	TRAINING SEMINARS		541900	163,524	163,524
f	All other program service revenue .			199,740	199,740
g	Total. Add lines 2a–2f........			9,849,248
3	Investment income (including dividends, interest, and other similar amounts).......			253,400			253,400
4	Income from investment of tax-exempt bond proceeds..
5	Royalties...........
		(i) Real	(ii) Personal
6a	Gross rents
b	Less: rental expenses
c	Rental income or (loss)
d	Net rental income or (loss).......
		(i) Securities	(ii) Other
7a	Gross amount from sales of assets other than inventory	3,006,731
b	Less: cost or other basis and sales expenses	2,940,331
c	Gain or (loss)	66,400
d	Net gain or (loss)..........			66,400			66,400
8a	Gross income from fundraising events (not including $ of contributions reported on line 1c). See Part IV, line 18 ..
	a
b	Less: direct expenses ...b
c	Net income or (loss) from fundraising events..
9a	Gross income from gaming activities. See Part IV, line 19 ...
	a
b	Less: direct expenses ...b
c	Net income or (loss) from gaming activities...
10a	Gross sales of inventory, less returns and allowances .
	a
b	Less: cost of goods sold ..b
c	Net income or (loss) from sales of inventory..
Miscellaneous Revenue			Business Code
11a	RECOVERY OF BAD DEBT		541900	10,273			10,273
b
c
d	All other revenue ....
e	Total. Add lines 11a–11d ......			10,273
12	Total revenue. See Instructions......			10,182,771	9,849,248	0	330,073


				(A) Beginning of year		(B) End of year
1	Cash–non-interest-bearing .............			836,142	1	945,138
2	Savings and temporary cash investments .........			418,508	2	190,016
3	Pledges and grants receivable, net ...........				3
4	Accounts receivable, net .............			936,933	4	798,217
5	Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees. Complete Part II of Schedule L ..................
					5
6	Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations (see instructions) Complete Part II of Schedule L
					6
7	Notes and loans receivable, net .............				7
8	Inventories for sale or use ..............				8
9	Prepaid expenses and deferred charges ..........			119,584	9	209,258
10a	Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D	10a	1,495,988
b	Less: accumulated depreciation .....	10b	653,058	899,037	10c	842,930
11	Investments—publicly traded securities ..........			10,463,119	11	10,678,615
12	Investments—other securities. See Part IV, line 11 .....				12
13	Investments—program-related. See Part IV, line 11 .....				13
14	Intangible assets ...............			840,582	14	755,001
15	Other assets. See Part IV, line 11 ...........			119,890	15	119,890
16	Total assets. Add lines 1 through 15 (must equal line 34)......			14,633,795	16	14,539,065
17	Accounts payable and accrued expenses .........			563,095	17	502,659
18	Grants payable .................				18
19	Deferred revenue ................			5,594,361	19	5,173,355
20	Tax-exempt bond liabilities .............				20
21	Escrow or custodial account liability. Complete Part IV of Schedule D..				21
22	Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified
	persons. Complete Part II of Schedule L..........				22
23	Secured mortgages and notes payable to unrelated third parties ..				23
24	Unsecured notes and loans payable to unrelated third parties ....				24
25	Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17-24). Complete Part X of Schedule D....................			543,045	25	635,467
26	Total liabilities. Add lines 17 through 25.........			6,700,501	26	6,311,481
	Organizations that follow SFAS 117 (ASC 958), check here and complete lines 27 through 29, and lines 33 and 34.
27	Unrestricted net assets ..............			6,562,334	27	6,866,062
28	Temporarily restricted net assets ...........			405,953	28	396,515
29	Permanently restricted net assets ...........			965,007	29	965,007
	Organizations that do not follow SFAS 117 (ASC 958), check here and complete lines 30 through 34.
30	Capital stock or trust principal, or current funds ........				30
31	Paid-in or capital surplus, or land, building or equipment fund .....				31
32	Retained earnings, endowment, accumulated income, or other funds				32
33	Total net assets or fund balances ...........			7,933,294	33	8,227,584
34	Total liabilities and net assets/fund balances ........			14,633,795	34	14,539,065

1	Was the organization a U.S. transferor of property to a foreign corporation during the tax year? If "Yes,"the organization may be required to file Form 926, Return by a U.S. Transferor of Property to a Foreign Corporation (see Instructions for Form 926)......................................	Yes	No
2	Did the organization have an interest in a foreign trust during the tax year? If "Yes," the organization may be required to file Form 3520, Annual Return to Report Transactions with Foreign Trusts and Receipt of Certain Foreign Gifts, and/or Form 3520-A, Annual Information Return of Foreign Trust With a U.S. Owner (see Instructions for Forms 3520 and 3520-A; do not file with Form 990)............................	Yes	No
3	Did the organization have an ownership interest in a foreign corporation during the tax year? If "Yes," the organization may be required to file Form 5471, Information Return of U.S. Persons with Respect to Certain Foreign Corporations. (see Instructions for Form 5471)..............................	Yes	No
4	Was the organization a direct or indirect shareholder of a passive foreign investment company or a qualified electing fund during the tax year? If “Yes,” the organization may be required to file Form 8621, Information Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund. (see Instructions for Form 8621)...............................................	Yes	No
5	Did the organization have an ownership interest in a foreign partnership during the tax year? If "Yes," the organization may be required to file Form 8865, Return of U.S. Persons with Respect to Certain Foreign Partnerships. (see Instructions for Form 8865)....................................	Yes	No
6	Did the organization have any operations in or related to any boycotting countries during the tax year? If "Yes," the organization may be required to file Form 5713, International Boycott Report (see Instructions for Form 5713; do not file with Form 990).....................................	Yes	No