Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for instructions and the latest information.
| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 above (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
|
Total |
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Calendar year (or fiscal year beginning in) ![]() |
(a) 2015 | (b) 2016 | (c) 2017 | (d) 2018 | (e) 2019 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | ||||||
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.... | ||||||
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | ||||||
| 4 | Total. Add lines 1 through 3 | ||||||
| 5 | The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f).. | ||||||
| 6 | Public support. Subtract line 5 from line 4. | ||||||
Calendar year
(or fiscal year beginning in) ![]() |
(a) 2015 | (b) 2016 | (c) 2017 | (d) 2018 | (e) 2019 | (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 | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2015 | (b) 2016 | (c) 2017 | (d) 2018 | (e) 2019 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | 412,500 | 551,326 | 461,977 | 373,675 | 398,210 | 2,197,688 |
| 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 | 477,203 | 557,053 | 556,205 | 671,475 | 790,997 | 3,052,933 |
| 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 | 889,703 | 1,108,379 | 1,018,182 | 1,045,150 | 1,189,207 | 5,250,621 |
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | 0 | |||||
| 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. | 64,126 | 31,396 | 81,980 | 21,936 | 35,222 | 234,660 |
| c | Add lines 7a and 7b.. | 64,126 | 31,396 | 81,980 | 21,936 | 35,222 | 234,660 |
| 8 | Public support. (Subtract line 7c from line 6.) | 5,015,961 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2015 | (b) 2016 | (c) 2017 | (d) 2018 | (e) 2019 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | 889,703 | 1,108,379 | 1,018,182 | 1,045,150 | 1,189,207 | 5,250,621 |
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | 915 | 658 | 5,673 | 16,621 | 15,500 | 39,367 |
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | 915 | 658 | 5,673 | 16,621 | 15,500 | 39,367 |
| 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.) .. | 3,329 | 686 | 911 | 2,571 | 618 | 8,115 |
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | 893,947 | 1,109,723 | 1,024,766 | 1,064,342 | 1,205,325 | 5,298,103 |
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
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| 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) |
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| 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): |
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| 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 | ||||
| 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 2019 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-2019 |
(iii) Distributable Amount for 2019 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2019 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2019 (reasonable cause required-- explain in Part VI). See instructions. |
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| 3 Excess distributions carryover, if any, to 2019: | ||||
| a From 2014....... | ||||
| b From 2015....... | ||||
| c From 2016....... | ||||
| d From 2017....... | ||||
| e From 2018....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2019 distributable amount | ||||
|
i
Carryover from 2014 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from 3f. | ||||
| 4Distributions for 2019 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2019 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from 4. | ||||
|
5
Remaining underdistributions for years prior to 2019, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
6
Remaining underdistributions for 2019. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
7 Excess distributions carryover to 2020. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2015..... | ||||
| b Excess from 2016..... | ||||
| c Excess from 2017..... | ||||
| d Excess from 2018..... | ||||
| e Excess from 2019..... | ||||
| Facts And Circumstances Test |
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| Return Reference | Explanation |
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| Software ID: | |
| Software Version: |
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.
| Return Reference | Explanation |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 4 | THE ARTICLES OF INCORPORATION WERE AMENDED TO INCLUDE THE FOLLOWING DISSOLUTION CLAUSE: "UPON THE DISSOLUTION OF THE CORPORATION OR THE ORGANIZATION, THE BOARD OF DIRECTORS OR GOVERNING STAFF, AFTER PAYING OR MAKING PROVISION FOR THE PAYMENT OF ALL OF THE LIABILITIES OF THE CORPORATION OR ORGANIZATION, DISPOSE OF ALL THE ASSETS OF THE CORPORATION OR ORGANIZATION IN SUCH MANNER, OR TO ORGANIZATION(S) ORGANIZED AND OPERATED EXCLUSIVELY FOR CHARITABLE, EDUCATIONAL, RELIGIOUS, OR SCIENTIFIC PURPOSES THAT AT THE TIME QUALIFY AS AN EXEMPT ORGANIZATION(S) UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE OF 1954 (OR CORRESPONDING PROVISION OF ANY FUTURE UNITED STATES INTERNAL REVENUE LAW), AS THE BOARD OF DIRECTORS OR GOVERNING STAFF DETERMINES. ANY SUCH ASSETS NOT SO DISPOSED OF WILL BE DISPOSED OF BY THE COURT OF COMMON PLEAS OF THE COUNTY IN WHICH THE PRINCIPAL OFFICE OF THE CORPORATION OR ORGANIZATION IS LOCATED, EXCLUSIVELY FOR SUCH PURPOSES AS SAID COURT DETERMINE, WHICH ARE ORGANIZED AND OPERATED EXCLUSIVELY FOR SUCH PURPOSES." |
| FORM 990, PART VI, SECTION A, LINE 6 | THE ORGANIZATION HAS ONE CLASS OF CORPORATE MEMBERS. |
| FORM 990, PART VI, SECTION A, LINE 7A | THE MEMBERS OF COMMISSION OF ACCREDITATION OF HEALTHCARE MANAGEMENT EDUCATION (CAHME) ELECT THE BOARD OF DIRECTORS. CAHME HAS A TOTAL OF 8 MEMBERS. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE FORM 990 WAS PREPARED BY THE OUTSIDE ACCOUNTANTS. A COPY OF THE FORM 990 WAS SUBMITTED TO EACH MEMBER OF THE BOARD PRIOR TO FILING. IF THE TIMING IS SUCH THAT THE FILING WILL COME AFTER THE SCHEDULED BOARD MEETING, THE OPPORTUNITY FOR QUESTIONS ARE GIVEN AT THE MEETING. IF THE TIMING IS SUCH THAT THE FILING WILL COME PRIOR TO THE SCHEDULED BOARD MEETING AN INVITATION TO SEND QUESTIONS TO THE STAFF REGARDING THE 990 IS GIVEN WITH THE DISTRIBUTION OF THE DRAFT. |
| FORM 990, PART VI, SECTION B, LINE 12C | ANY MEMBER OF THE BOARD, OFFICER, DIRECTOR OR KEY MEMBER OF STAFF OF CAHME IS REQUIRED TO DISCLOSE TO THE BOARD OF DIRECTORS, EITHER THROUGH AN ANNUAL PROCESS OR WHENEVER THE INDIVIDUAL BECOMES AWARE OF, ANY DIRECT OR INDIRECT RELATIONSHIP WITH ANY INDIVIDUAL OR ORGANIZATION THAT CAHME HAS A BUSINESS RELATIONSHIP WITH. THE CONCERNED INDIVIDUAL REFRAINS FROM PARTICIPATING IN DISCUSSIONS OR VOTING ON MATTERS RELATED TO THAT ORGANIZATION OR INDIVIDUAL. IF A CONFLICT OF INTEREST ARISES, AN APPROPRIATE DISINTERESTED PERSON OR COMMITTEE WILL INVESTIGATE ALTERNATIVES TO THE BUSINESS TRANSACTIONS, AND AFTER DUE DILIGENCE, IF NO ALTERNATIVE SOLUTIONS ARE FOUND, THE BOARD OF DIRECTORS DETERMINES BY A MAJORITY VOTE OF THE DISINTERESTED DIRECTORS WHETHER THE TRANSACTION IS IN CAHME'S BEST INTEREST AND IS FAIR AND REASONABLE TO CAHME. THIS PROCESS IS DOCUMENTED IN THE EXECUTIVE COMMITTEE MINUTES. IF THE BOARD OF DIRECTORS HAS REASONABLE CAUSE TO BELIEVE THAT AN OFFICER OR DIRECTOR HAS FAILED TO DISCLOSE POSSIBLE CONFLICTS OF INTEREST, IT INITIALLY GIVES THE INDIVIDUAL THE OPPORTUNITY TO EXPLAIN THE FAILURE TO DISCLOSE SUCH CONFLICTS OF INTEREST. AFTER WHICH THE BOARD OF DIRECTORS CAN DECIDE WHETHER TO FURTHER INVESTIGATE ANY POTENTIAL VIOLATIONS AND PROCEED WITH APPROPRIATE DISCIPLINARY ACTION. |
| FORM 990, PART VI, SECTION B, LINE 15A | THE EXECUTIVE COMMITTEE OF THE BOARD PERFORMS THE DUTY OF COMPENSATION COMMITTEE FOR THE CEO OF THE ORGANIZATION. THE EXECUTIVE COMMITTEE REVIEWS THE PERFORMANCE OF THE CEO ANNUALLY. A SALARY SURVEY AND COMPARISON OF CEOS' IN OTHER ACCREDITATION ORGANIZATIONS IS USED AS THE GUIDELINE FOR THE CEO'S COMPENSATION. THIS WAS DOCUMENTED AND WAS LAST PERFORMED IN SEPTEMBER, 2019. A SALARY SURVEY AND COMPARISON OF STAFF COMPENSATION IN OTHER ACCREDITATION ORGANIZATIONS IS USED AS THE GUIDELINE FOR CAHME'S STAFF COMPENSATION. |
| FORM 990, PART VI, SECTION C, LINE 19 | CAHME'S BYLAWS ARE AVAILABLE ON THE ORGANIZATION'S WEBSITE; THE ANNUAL FINANCIAL STATEMENTS ARE INCLUDED IN THE ORGANIZATION'S COMMUNICATIONS ONCE A YEAR, WHICH IS DISTRIBUTED TO ALL ACCREDITED PROGRAMS, VOLUNTEERS, CORPORATE MEMBERS AND OTHER PERSONS WHO HAVE EXPRESSED AN INTEREST IN RECEIVING CAHME INFORMATION. COMMUNICATIONS ARE AVAILABLE THROUGH THE WEBSITE TO ALL VISITING THE WEBSITE. THE CONFLICT OF INTEREST POLICY AND OTHER GOVERNING DOCUMENTS ARE MADE AVAILABLE UPON REQUEST. |
| FORM 990 PART X, LINE 24: | ON MAY 4, 2020, CAHME RECEIVED LOAN PROCEEDS IN THE AMOUNT OF $63,330 UNDER THE PAYCHECK PROTECTION PROGRAM. THE PROMISSORY NOTE CALLS FOR MONTHLY PRINCIPAL AND INTEREST PAYMENTS AMORTIZED OVER THE TERM OF THE PROMISSORY NOTE WITH A DEFERRAL OF PAYMENTS FOR THE FIRST SIX MONTHS. UNDER THE CORONAVIRUS AID, RELIEF, AND ECONOMIC SECURITY ACT (CARES ACT), THE PROMISSORY NOTE MAY BE FORGIVEN BY THE SMALL BUSINESS ADMINISTRATION IN WHOLE OR IN PART. CAHME INTENDS TO USE THE PROCEEDS FOR PURPOSES CONSISTENT WITH THE PAYCHECK PROTECTION PROGRAM AND BELIEVES THAT ITS USE OF THE LOAN PROCEEDS WILL MEET THE CONDITIONS FOR FORGIVENESS OF THE LOAN. CAHME INTENDS TO APPLY FOR FORGIVENESS AFTER COMPLETING THE 24 WEEK PERIOD. |
| FORM 990 PART XI, LINE 8 | DURING 2020, CAHME ADOPTED ASU 2018-08, NOT-FOR-PROFIT ENTITIES (TOPIC 958): CLARIFYING THE SCOPE AND ACCOUNTING GUIDANCE FOR CONTRIBUTIONS RECEIVED AND CONTRIBUTIONS MADE. THIS GUIDANCE IS INTENDED TO CLARIFY AND IMPROVE THE SCOPE AND THE ACCOUNTING GUIDANCE FOR CONTRIBUTIONS RECEIVED AND CONTRIBUTIONS MADE. KEY PROVISIONS IN THIS GUIDANCE INCLUDE CLARIFICATION REGARDING THE ACCOUNTING FOR GRANTS AND CONTRACTS AS EXCHANGE TRANSACTIONS OR CONTRIBUTIONS, AND IMPROVED GUIDANCE TO BETTER DISTINGUISH BETWEEN CONDITIONAL AND UNCONDITIONAL CONTRIBUTIONS. IN CONNECTION WITH THE ADOPTION OF ASU 2018-08, CAHME RESTATED ITS BEGINNING NET ASSETS TO PROPERLY REFLECT THE RETROSPECTIVE IMPLEMENTATION OF THE ASU. |
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