TY 2024 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/1099-NEC)	(F) Estimated amount of other compensation from the organization and related organizations
(1) Jill Hoggard Green PhD RN FAAN...................................................................... Vice Chair	3.0 ................. 3.0	X	X		0	0
(2) Jonathan B Perlin MD PhD MSHA...................................................................... President & CEO	2.0 ................. 38.0	X	X		2,416,096	409,848
(3) Paul M White...................................................................... Chair	3.0 ................. 0	X	X		0	0
(4) Abdulelah M Alhawsawi MD FRCS DABS...................................................................... Director	3.0 ................. 0	X			0	0
(5) Alexandra Drane...................................................................... Director	1.0 ................. 0	X			0	0
(6) Carlos A Pellegrini MD FACS...................................................................... Director	1.0 ................. 3.0	X			51,150	0
(7) Eric W Ford PhD MPH...................................................................... Director	2.0 ................. 0	X			0	0
(8) J William B Morrow JD MBA...................................................................... Director	1.0 ................. 0	X			0	0
(9) Joseph J Parks MD...................................................................... Director	1.0 ................. 1.0	X			0	0
(10) Michael Suk MD JD MPH MBA FACS...................................................................... Director	1.0 ................. 2.0	X			0	0
(11) Sally A Deitch MSN MHA RN FACHE...................................................................... Director	1.0 ................. 0	X			0	0
(12) Sangita Reddy...................................................................... Director	3.0 ................. 0	X			0	0
(13) Subashnie Devkaran PhD MScHM...................................................................... Director	1.0 ................. 0	X			0	0
(14) Jean Courtney CPA...................................................................... EVP & Chief Operating Officer	5.0 ................. 35.0		X		1,057,931	1,469,291
(15) Lisa Diehl Vandecaveye JD HRM FACHE...................................................................... Secretary & EVP & CHIEF LEGAL OFFICER	15.0 ................. 25.0		X		739,096	104,069
(16) Lisa Steininger...................................................................... Treasurer & EVP & Chief Financial Officer (Since Apr)	5.0 ................. 35.0		X		399,316	58,679
(17) James Merlino...................................................................... EVP Chief Innovation Officer	2.0 ................. 38.0			X	988,182	113,290

(A) Name and business address	(B) Description of services	(C) Compensation
JOINT COMMISSION ON ACCREDITATION OF HEALTHCARE ORGANIZATIONS ONE RENAISSANCE BLVD OAKBROOK TERRACE,IL60181	SHARED SERVICES FEE	9,530,978
COGNIZANT TECHNOLOGY SOLUTIONS US Consulting 24721 NETWORK PLACE CHICAGO,IL60673	SOFTWARE DEVELOPMENT & CONSULTING	2,174,999
JOINT COMMISSION ON ACCREDITATION OF HEALTHCARE ORGANIZATIONS ONE RENAISSANCE BLVD OAKBROOK TERRACE,IL60181	ROYALTIES	1,500,078
TEKSYSTEMS INC P O 198568 Atlanta,GA303848568	SOFTWARE DEVELOPMENT & CONSULTING	1,072,248
THE WELL ADVERTISING INC 444 W LAKE ST SUITE 1700 Chicago,IL802056060	Media & Advertising services	754,970
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 24

- TIN:

SCHEDULE A
(Form 990)

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.
right arrow

Attach to Form 990 or Form 990-EZ.
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Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

2024

Open to Public
Inspection

Name of the organization

Joint Commission Resources Inc

Employer identification number

36-3521721

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 12, 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 (Form 990).)

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 agricultural research organization described in 170(b)(1)(A)(ix) operated in conjunction with a land-grant college or university or a non-land grant college of agriculture. See instructions. Enter the name, city, and state of the college or university:

An organization that normally receives: (1) more than 33 1/3% 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 33 1/3% 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 on lines 12a through 12d that describes the type of supporting organization and complete lines 12e, 12f, and 12g.

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 990-EZ.

Cat. No. 11285F

Schedule A (Form 990) 2024

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 failed to qualify under the tests listed below, please complete Part III.)

Section A. Public Support

Calendar year (or fiscal year beginning in)		(a) 2020	(b) 2021	(c) 2022	(d) 2023	(e) 2024	(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.

Section B. Total Support

Calendar year (or fiscal year beginning in)		(a) 2020	(b) 2021	(c) 2022	(d) 2023	(e) 2024	(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 5 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 2024 (line 6, column (f) divided by line 11, column (f)) .........

Public support percentage for 2023 Schedule A, Part II, line 14 ...............

16a

33 1/3% support test—2024. 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—2023. 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—2024. 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—2023. 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) 2024

Page 3

Part III

Support Schedule for Organizations Described in Section 509(a)(2)
(Complete only if you checked the box on line 10 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) 2020	(b) 2021	(c) 2022	(d) 2023	(e) 2024	(f) Total
1	Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .	0	0	0	0	0	0
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	42,812,076	54,810,437	61,646,931	62,405,551	70,144,299	291,819,294
3	Gross receipts from activities that are not an unrelated trade or business under section 513 .....						0
4	Tax revenues levied for the organization's benefit and either paid to or expended on its behalf...						0
5	The value of services or facilities furnished by a governmental unit to the organization without charge						0
6	Total. Add lines 1 through 5	42,812,076	54,810,437	61,646,931	62,405,551	70,144,299	291,819,294
7a	Amounts included on lines 1, 2, and 3 received from disqualified persons	0	0	0	0	0	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.	1,939,795	2,636,176	3,283,139	3,825,698	3,518,077	15,202,885
c	Add lines 7a and 7b..	1,939,795	2,636,176	3,283,139	3,825,698	3,518,077	15,202,885
8	Public support. (Subtract line 7c from line 6.)						276,616,409

Section B. Total Support

Calendar year (or fiscal year beginning in)		(a) 2020	(b) 2021	(c) 2022	(d) 2023	(e) 2024	(f) Total
9	Amounts from line 6...	42,812,076	54,810,437	61,646,931	62,405,551	70,144,299	291,819,294
10a	Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..	426,230	402,996	560,060	715,600	1,292,155	3,397,041
b	Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.	0	0	0		0	0
c	Add lines 10a and 10b.	426,230	402,996	560,060	715,600	1,292,155	3,397,041
11	Net income from unrelated business activities not included on line 10b, whether or not the business is regularly carried on.						0
12	Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) ..	0	0	0	0	0	0
13	Total support. (Add lines 9, 10c, 11, and 12.)..	43,238,306	55,213,433	62,206,991	63,121,151	71,436,454	295,216,335

First 5 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 2024 (line 8, column (f) divided by line 13, column (f)) .........

93.700 %

Public support percentage from 2023 Schedule A, Part III, line 15 ...............

94.691 %

Section D. Computation of Investment Income Percentage

Investment income percentage for 2024 (line 10c, column (f) divided by line 13, column (f)) ......

1 %

Investment income percentage from 2023 Schedule A, Part III, line 17 .............

1 %

19a

33 1/3% support tests-2024. 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—2023. 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) 2024

Page 4

Part IV

Supporting Organizations

(Complete only if you checked a box on line 12 of Part I. If you checked box 12a, of Part I, complete Sections A and B. If you checked box 12b, of Part I, complete Sections A and C. If you checked box 12c, of Part I, complete Sections A, D, and E. If you checked box12d, 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 lines 3b and 3c 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 box 12a or 12b in Part I, answer lines 4b and 4c 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 lines 5b and 5c 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 (i) its supported organizations, (ii) individuals that are part of the charitable class benefited by one or more of its supported organizations, or (iii) 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 section 4958(c)(3)(C)), a family member of a substantial contributor, or a 35% 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 on line 7? If “Yes,” complete Part I 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 on line 9a) 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 on line 9a) 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 section 4943 because of section 4943(f) (regarding certain Type II supporting organizations, and all Type III non-functionally integrated supporting organizations)? If “Yes,” answer line 10b 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

Schedule A (Form 990) 2024

Page 5

Part IV

Supporting Organizations (continued)

Yes

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 on lines 11b and 11c below, the governing body of a supported organization?

11a

A family member of a person described on 11a above?

11b

A 35% controlled entity of a person described on line 11a or 11b above? If “Yes” to 11a, 11b, or 11c, provide detail in Part VI.

11c

Section B. Type I Supporting Organizations

Yes

Did the officers, 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, (i) a written notice describing the type and amount of support provided during the prior tax year, (ii) a copy of the Form 990 that was most recently filed as of the date of notification, and (iii) 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 line 2 above, 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 lines 2a and 2b 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 on line 2a, above 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 lines 3a and 3b 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?If "Yes" or "No", 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) 2024

Page 6

Part V

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

Check here if the organization satisfied the Integral Part Test as a qualifying trust on Nov. 20, 1970 (explain in Part VI). 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 0.015 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 0.035	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

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) 2024

Page 7

Part V

Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations(continued)

Section D - Distributions		Current Year
1 Amounts paid to supported organizations to accomplish exempt purposes	1
2 Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity	2
3 Administrative expenses paid to accomplish exempt purposes of supported organizations	3
4 Amounts paid to acquire exempt-use assets	4
5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI)	5
6 Other distributions (describe in Part VI). See instructions	6
7Total annual distributions. Add lines 1 through 6.	7
8 Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions	8
9 Distributable amount for 2024 from Section C, line 6	9
10 Line 8 amount divided by Line 9 amount	10

Section E - Distribution Allocations (see instructions)		(i) Excess Distributions	(ii) Underdistributions Pre-2024	(iii) Distributable Amount for 2024
1 Distributable amount for 2024 from Section C, line 6
2 Underdistributions, if any, for years prior to 2024 (reasonable cause required-- explain in Part VI). See instructions.
3 Excess distributions carryover, if any, to 2024:
a From 2019.......
b From 2020.......
c From 2021.......
d From 2022.......
e From 2023.......
fTotal of lines 3a through e
g Applied to underdistributions of prior years
h Applied to 2024 distributable amount
i Carryover from 2019 not applied (see instructions)
j Remainder. Subtract lines 3g, 3h, and 3i from line 3f.
4Distributions for 2024 from Section D, line 7:
$
a Applied to underdistributions of prior years
b Applied to 2024 distributable amount
c Remainder. Subtract lines 4a and 4b from line 4.
5 Remaining underdistributions for years prior to 2024, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions.
6 Remaining underdistributions for 2024. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions.
7 Excess distributions carryover to 2025. Add lines 3j and 4c.
8 Breakdown of line 7:
a Excess from 2020.....
b Excess from 2021.....
c Excess from 2022.....
d Excess from 2023.....
e Excess from 2024.....

Schedule A (Form 990) (2024)

Schedule A (Form 990) 2024

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 (Form 990) 2024

Additional Data

Software ID:	24020961
Software Version:	2024v5.1

- TIN:

SCHEDULE D
(Form 990)

Department of the Treasury
Internal Revenue Service

Supplemental Financial Statements

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

Attach to Form 990.
right arrow

Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

Open to Public Inspection

Name of the organization

Joint Commission Resources Inc

Employer identification number

36-3521721

Part I

Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts. Complete if the organization answered "Yes" on 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" on 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 July 25, 2006, 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 right arrow

Number of states where property subject to conservation easement is located right arrow

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, handling of violations, and enforcing conservation easements during the year
right arrow

Amount of expenses incurred in monitoring, inspecting, handling of violations, and enforcing conservation easements during the year
right arrow

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" on Form 990, Part IV, line 8.

If the organization elected, as permitted under FASB 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 FASB 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 on Form 990, Part VIII, line 1 ......................... right arrow

(ii)

Assets included in Form 990, Part X ............................... right arrow

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 FASB ASC 958 relating to these items:

Revenue included on Form 990, Part VIII, line 1 .......................... right arrow

Assets included in Form 990, Part X ............................... right arrow

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

Cat. No. 52283D

Schedule D (Form 990) (Rev. 1-2025)

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" on 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


b	If "Yes," explain the arrangement in Part XIII and complete the following table:		Amount
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" on Form 990, Part IV, line 10.

		(a) Current year	(b) Prior year	(c) Two years back	(d) Three years back	(e) Four years back

1a	Beginning of year balance ....
b	Contributions ...
c	Net investment earnings, gains, and losses
d	Grants or scholarships ...
e	Other expenditures for facilities and programs ...
f	Administrative expenses ....
g	End of year balance ......

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

Board designated or quasi-endowment right arrow

Permanent endowment right arrow

Term endowment right arrow

The percentages on 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" on 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" on Form 990, Part IV, line 11a. See Form 990, Part X, line 10.

Description of property		(a) Cost or other basis (investment)	(b) Cost or other basis (other)	(c) Accumulated depreciation	(d) Book value

1a	Land .....
b	Buildings ....
c	Leasehold improvements
d	Equipment ....
e	Other .....	6,471,511	5,968,731	502,780
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).)..				502,780

Schedule D (Form 990) (Rev. 1-2025)

Page 3

Part VII

Investments - Other Securities.
Complete if the organization answered "Yes" on 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........
(3) Other (A) Closely-held equity interests
(B) Financial derivatives
(C) Common & Collective - Hedge Funds	26,083	F
(D) Common & Collective - Small Cap	1,354,543	F
(E) Common Collective at NAV	3,600,558	F
(E)
(F)
(G)
(H)
Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)	4,981,184

Part VIII

Investments - Program Related. Complete if the organization answered 'Yes' on 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

(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 13.)

Part IX

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

(a) Description				(b) Book value

(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 15.)...........

Part X

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

1.(a) Description of liability	(b) Book value
(1) Federal income taxes
Federal Income Taxes
Current portion of accrued pension	1,122,000
Current portion of operating lease obligations	74,927
LT accrued pension & postretirement benefits	298,267
LT Portion of operating lease obligations	716,250
Due to Parent Company - Joint Commission EIN 36-2229255	11,842,539



Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)	14,053,983
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) (Rev. 1-2025)

Page 4

Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1	Total revenue, gains, and other support per audited financial statements .......			1	74,357,170
2	Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a	Net unrealized gains (losses) on investments ....	2a	1,000,870
b	Donated services and use of facilities .........	2b
c	Recoveries of prior year grants ...........	2c
d	Other (Describe in Part XIII.) ...........	2d	1,617,559
e	Add lines 2a through 2d .....................			2e	2,618,429
3	Subtract line 2e from line 1..................			3	71,738,741
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	52,502
b	Other (Describe in Part XIII.) ...........	4b	0
c	Add lines 4a and 4b....................			4c	52,502
5	Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ......			5	71,791,243

Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1	Total expenses and losses per audited financial statements ...........			1	71,813,096
2	Amounts included on line 1 but not on Form 990, Part IX, line 25:
a	Donated services and use of facilities .........	2a
b	Prior year adjustments ............	2b
c	Other losses ................	2c
d	Other (Describe in Part XIII.) ...........	2d	9,785,084
e	Add lines 2a through 2d....................			2e	9,785,084
3	Subtract line 2e from line 1...................			3	62,028,012
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	52,502
b	Other (Describe in Part XIII.) ...........	4b	0
c	Add lines 4a and 4b.....................			4c	52,502
5	Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ......			5	62,080,514

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
Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote	The Internal Revenue Service has determined that Joint Commission and its affiliates are exempt from federal income taxation under Section 501(a) as organizations described in Section 501(c)(3) of the Internal Revenue Code (IRC). Joint Commission and its affiliates are subject to income taxes on income determined to be unrelated business taxable income (UBTI), which is taxed at the corporate income tax rate. Joint Commission Resources continues to evaluate its tax positions pursuant to the Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC) Subtopic 740 10, Income Taxes - Overall. As of December 31, 2024 and 2023, Joint Commission Resources believes it has taken no significant uncertain tax positions. JCR's Singapore branch is subject to Singapore taxes on its operations. As of December 31, 2024 and 2023, $50,000 tax credit has been reported in accounts receivable and $59,300 tax payable has been reported in other accrued expenses in the accompanying consolidated statements of financial position, respectively. Starting in 2024, JCR's Dubai branch is subject to UAE taxes on its operations. As of December 31, 2024 $6,600 taxes have been reported in other accrued expenses in the accompanying consolidated statements of financial position. Also, JCR's Joint Commission Arabia Management Company is subject to Saudi Arabia corporate income taxes on its operations. As of December 31, 2024 and 2023, $85,075 and $223,304 taxes have been reported in accounts payable in the accompanying consolidated statements of financial position, respectively. JCR actively analyzes its income tax exposure in foreign jurisdictions and evaluates the potential effect that status changes will have on its financial and business operations. As of December 31, 2024 and 2023, JCR does not believe that such future changes would have a material impact on the consolidated financial statements. JCR have been classified as an organization that is not a private foundation under IRC Section 509(a) and may receive deductible contributions under Section 170(c). JCR is an organizations that normally receives more than 33 1/3% of their support from contributions, membership fees, and gross receipts from activities related to its exempt functions and no more than 33 1/3% of its support from gross investment income and unrelated business taxable income under IRC Section 509(a)(2).
Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990	COST OF GOODS SOLD INVENTORY - 512918 CHANGE IN FOREIGN CURRENCY REVALUATION - -4696 CHANGE IN UNRECOGNIZED NET DEFINED BENEFIT PLAN COSTS NOT YET RECOGNIZED IN NET PERIODIC BENEFIT COST - 1109337
Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990	COST OF GOODS SOLD INVENTORY - 512918 CHANGE IN NET PERIODIC PENSION COSTS OTHER - 162845 TRANSFER OF UNDESIGNATED NET ASSETS TO PARENT CO - JOINT COMMISSION ON ACCREDITATION OF HEALTHCARE ORGANIZATIONS EIN 36-2229255 - 9109321

Schedule D (Form 990) (Rev. 1-2025)

Additional Data

Software ID:	24020961
Software Version:	2024v5.1

- TIN:

SCHEDULE F(Form 990)
(Rev. January 2025)

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 arrow

Attach to Form 990. Right arrow

Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

Open to Public Inspection

Name of the organization
Joint Commission Resources Inc

Employer identification number

36-3521721

Part I

General Information on Activities Outside the United States. Complete if the organization answered "Yes" on 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 the region	(d) Activities conducted in region (by type) (such as, 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 the region	(f) Total expenditures for and investments in the region
	Europe (Including Iceland and Greenland)	0	79	Program Services,Conference Travel	Region: EUROPE (INCLUDING ICELAND AND GREENLAND) Entity sent agents to provide &/or manage the program services of consultative technical assistance, international standards and accreditation, and educational programs on standards compliance, patient safety and performance improvement offered to international healthcare organizations.	996,001
	Middle East and North Africa	1	99	Program Services	Region: MIDDLE EAST AND NORTH AFRICA Entity sent agents to provide &/or manage the program services of consultative technical assistance and international standards and accreditation on standards compliance, patient safety and performance improvement offered to international healthcare organizations. As well as the entity sent agents to attend conferences and training internationally.	5,511,800
	East Asia and the Pacific	2	88	Program Services,Conference Travel	Region: EAST ASIA AND THE PACIFIC Entity sent agents to provide &/or manage the program services of consultative technical assistance, international standards and accreditation, and educational programs on standards compliance, patient safety and performance improvement offered to international healthcare organizations. As well as the entity sent agents to attend training classes internationally.	2,640,819
	North America (Canada & Mexico only)	0	20	Program Services	Region: NORTH AMERICA (CANADA & MEXICO ONLY) Entity sent agents to provide &/or manage the program services of international standards and accreditation and educational programs on standards compliance, patient safety and performance improvement offered to international healthcare organizations.	177,220
	South America	0	35	Program Services	Region: SOUTH AMERICA Entity sent agents to provide &/or manage the program services of consultative technical assistance, international standards and accreditation, and educational programs on standards compliance, patient safety and performance improvement offered to international healthcare organizations. As well the entity sent agents to attend conferences internationally.	579,545
	South Asia	0	41	Program Services	Region: SOUTH ASIA Entity sent agents to provide &/or manage the program services of consultative technical assistance, international standards and accreditation, and educational programs on standards compliance, patient safety and performance improvement offered to international healthcare organizations. As well the entity sent agents to attend conferences internationally.	497,678
	Central America and the Caribbean	0	6	Program Services	Region: CENTRAL AMERICA AND THE CARIBBEAN Entity sent agents to provide &/or manage the program services of consultative technical assistance, international standards and accreditation, and educational programs on standards compliance, patient safety and performance improvement offered to international healthcare organizations. As well the entity sent agents to attend conferences internationally.	33,035
	Sub-Saharan Africa	0	16	Program Services	Region: SUB-SAHARAN AFRICA Entity sent agents to provide &/or manage the program services of consultative technical assistance on standards compliance, patient safety and performance improvement offered to international healthcare organizations.	112,020
	Russia and Neighboring States	0	7	Program Services	Region: RUSSIA AND NEIGHBORING STATES Entity sent agents to provide &/or manage the program services of consultative technical assistance, international standards and accreditation, and educational programs on standards compliance, patient safety and performance improvement offered to international healthcare organizations.	145,391








3a	Sub-total ....	3	391			10,693,509
b	Total from continuation sheets to Part I ...	0	0			0
c	Totals (add lines 3a and 3b)	3	391			10,693,509

For Paperwork Reduction Act Notice, see the Instructions for Form 990.Cat. No. 50082W Schedule F (Form 990) (Rev. 1-2025)

Schedule F (Form 990) (Rev. 1-2025)

Page 2

Part II

Grants and Other Assistance to Organizations or Entities Outside the United States. Complete if the organization answered "Yes" on 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)	(c) Region	(d) Purpose of grant	(e) Amount of cash grant	(f) Manner of cash disbursement	(g) Amount of noncash assistance	(h) Description of noncash assistance	(i) Method of valuation (book, FMV, appraisal, other)

2	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 .......
3	Enter total number of other organizations or entities .......................

Schedule F (Form 990) (Rev. 1-2025)

Schedule F (Form 990) (Rev. 1-2025)Page 3

Part III

Grants and Other Assistance to Individuals Outside the United States. Complete if the organization answered "Yes" on 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 noncash assistance	(g) Description of noncash assistance	(h) Method of valuation (book, FMV, appraisal, other)

Schedule F (Form 990) (Rev. 1-2025)

Page 4

Part IV

Foreign Forms

Schedule F (Form 990) (Rev. 1-2025)

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
Schedule F, Part I, Line 3 Method used to account for expenditures on org's financial statements	CENTRAL AMERICA AND THE CARIBBEAN-Accrual; EAST ASIA AND THE PACIFIC-Accrual; EUROPE (INCLUDING ICELAND AND GREENLAND)-Accrual; MIDDLE EAST AND NORTH AFRICA-Accrual; NORTH AMERICA (CANADA & MEXICO ONLY)-Accrual; RUSSIA AND NEIGHBORING STATES-Accrual; SOUTH AMERICA-Accrual; SOUTH ASIA-Accrual; SUB-SAHARAN AFRICA-Accrual

Schedule F (Form 990) (Rev. 1-2025)

Additional Data

Software ID:	24020961
Software Version:	2024v5.1

- TIN:

Schedule J
(Form 990)
(Rev. January 2025)

Department of the Treasury
Internal Revenue Service

Compensation Information

For certain Officers, Directors, Trustees, Key Employees, and Highest
Compensated Employees
medium right arrow graphic

Complete if the organization answered "Yes" on Form 990, Part IV, line 23.
medium right arrow graphic

Attach to Form 990.
medium right arrow graphic

Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

Open to Public Inspection

Name of the organization

Joint Commission Resources Inc

Employer identification number

36-3521721

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 on 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 on 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 .....

Yes

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 on Line 1a? ....

Yes

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 on 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? .............

Yes

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

Yes

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 on 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," on line 5a or 5b, describe in Part III.

For persons listed on 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," on line 6a or 6b, describe in Part III.

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

Were any amounts reported on 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" on 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) (Rev. 1-2025)

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 on 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, 1099-MISC compensation, and/or 1099-NEC			(C) Retirement and other deferred compensation	(D) Nontaxable benefits	(E) Total of columns (B)(i)-(D)	(F) Compensation in column (B) reported as deferred on 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)
1Jonathan B Perlin MD PhD MSHA President & CEO	(i) (ii)	0 ------------- 1,592,391	0 ------------- 463,500	0 ------------- 360,205	0 ------------- 379,600	0 ------------- 30,248	0 ------------- 2,825,944	0 ------------- 0
2Lisa Diehl Vandecaveye JD HRM FACHE Secretary & EVP & CHIEF LEGAL OFFICER	(i) (ii)	0 ------------- 504,784	0 ------------- 125,286	0 ------------- 109,026	0 ------------- 53,884	0 ------------- 50,185	0 ------------- 843,165	0 ------------- 101,167
3Lisa Steininger Treasurer & EVP & Chief Financial Officer (Since Apr)	(i) (ii)	0 ------------- 345,063	0 ------------- 50,000	0 ------------- 4,253	0 ------------- 37,187	0 ------------- 21,492	0 ------------- 457,995	0 ------------- 0
4Jean Courtney CPA EVP & Chief Operating Officer	(i) (ii)	0 ------------- 449,270	0 ------------- 114,210	0 ------------- 494,451	0 ------------- 1,441,013	0 ------------- 28,278	0 ------------- 2,527,222	0 ------------- 487,086
5James Merlino EVP Chief Innovation Officer	(i) (ii)	0 ------------- 837,162	0 ------------- 114,167	0 ------------- 36,853	0 ------------- 111,964	0 ------------- 1,326	0 ------------- 1,101,472	0 ------------- 0
6Kathy J Eichner Generalist Principal Consultant	(i) (ii)	171,077 ------------- 0	69,826 ------------- 0	1,630 ------------- 0	17,561 ------------- 0	12,268 ------------- 0	272,362 ------------- 0	0 ------------- 0
7Kenneth Flowe Physician Consultant	(i) (ii)	241,249 ------------- 0	5,008 ------------- 0	1,671 ------------- 0	13,005 ------------- 0	32,173 ------------- 0	293,106 ------------- 0	0 ------------- 0
8Ying Qu VP EPRODUCTS & PER (Through November)	(i) (ii)	315,086 ------------- 0	40,766 ------------- 0	330,600 ------------- 0	-198,863 ------------- 0	30,518 ------------- 0	518,107 ------------- 0	0 ------------- 0
9Joel Roos VP Intl Accred, Quality Improvement & Patient Safety (Through July )	(i) (ii)	148,803 ------------- 0	69,218 ------------- 0	395,975 ------------- 0	-272,927 ------------- 0	341 ------------- 0	341,410 ------------- 0	0 ------------- 0
10Andrew Rosen VP Joint Commission International (Since April)	(i) (ii)	255,769 ------------- 0	25,000 ------------- 0	1,954 ------------- 0	20,301 ------------- 0	629 ------------- 0	303,653 ------------- 0	0 ------------- 0

Schedule J (Form 990) (Rev. 1-2025)

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
Schedule J, Part I, Line 1a First-class or charter travel	Joint Commission Resource's TRAVEL POLICY DOES NOT PERMIT REIMBURSEMENT FOR THE PURCHASE OF UPGRADES FOR FIRST-CLASS AIR TRAVEL TO EMPLOYEES. Any exceptions to this policy are handled on a case-by-case basis and requires officer approval. FIRST CLASS AIR TRAVEL BENEFITS ARE NOT TREATED AS TAXABLE COMPENSATION TO THE INTERESTED PERSON.
Schedule J, Part I, Line 4a Severance or change-of-control payment	Joint Commission Resources made payments pursuant to an agreement in connection with staff separations. These payments were treated as taxable compensation and reported on Schedule J, Part II Column (B)(III), other reportable compensation.
Schedule J, Part I, Line 4b Supplemental nonqualified retirement plan	All officers are allowed to participate in a nonqualified supplemental defined benefit retirement plan, but some choose not to participate and receive a lump sum instead. The increases or decreases in the value of the plan during the year are reflected in Column C Deferred Compensation on Schedule J, Part II. In the event that a participant terminates employment before becoming vested in the plan, the decreases will be reported in Column C deferred Compensation on Schedule J.

Schedule J (Form 990) (Rev. 1-2025)

Additional Data

Software ID:	24020961
Software Version:	2024v5.1

- TIN:

SCHEDULE O
(Form 990)
(Rev. January 2025)
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.
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

Open to Public
Inspection

Name of the organization

Joint Commission Resources Inc

Employer identification number

36-3521721

Return Reference	Explanation
Form 990, Part III, Line 4a-4c Description of program services	(Expenses $ 10,703,221 including grants of $ 0)(Revenue $ 14,965,060) JCR offers a service called Continuous Service Readiness that provides ongoing guidance from a dedicated healthcare quality and safety expert to help organizations improve patient safety and quality and to meet the standards to achieve and maintain Joint Commission accreditation and/or disease-specific care certification. JCR (and internationally through JCI) offers seminars, conferences, webinars, and other education programs that address standards compliance, performance improvement, and patient safety, among other topics, for different healthcare settings. JCI also offers diploma- and certificate-style education programs, which are intensive, 3-12 month education programs, for infection control and quality management and patient safety staff within healthcare organizations. JCR offers most of its educational offerings with continuing education credits from ANCC, ACCME, and ACHE.
Form 990, Part VI, Line 16b Written Policy for Evaluation of Participation in JV Arrangements	Although there is no formal written policy, such arrangements are evaluated by the Enterprise Legal Department, appropriate accounting department personnel, and external tax advisers for compliance with applicable federal tax law, including taking appropriate steps to safeguard the corporation's tax exempt status. Furthermore, JCR Articles of Incorporation provide that Joint Commission, as the sole member of JCR, reserves the power to approve all creations of subsidiaries or controlled affiliates, all permanent or long-term affiliations and all joint ventures of JCR involving capital investment in excess of $250,000. In addition, JCR's Code of Conduct highlights legal and ethical obligations to act in compliance with applicable laws and to engage in activities in furtherance of JCR's charitable purpose.
Form 990, Part VI, Line 15a PROCESS TO ESTABLISH COMPENSATION OF TOP MANAGEMENT OFFICIAL	The organization appointed Joint Commission's CEO to serve as the top management official for Joint Commission Resources, Inc. Accordingly, the individual's compensation is determined and paid by Joint Commission (a related organization) through its established process. The compensation arrangement is reviewed and approved by Joint Commission's Human Resources and Compensation Committee, which is composed entirely of independent members who annually sign the Board's conflict of interest policy. In carrying out its responsibilities, the committee engages an independent compensation consultant, relies on recent comparability studies for similar positions in other organizations, and contemporaneously documents its deliberations and determinations in committee minutes. This review is performed annually. Therefore, this question is marked "No" in accordance with IRS instructions.
Form 990, Part VI, Line 1a Delegate broad authority to a committee	As the sole member of the filing organization, Joint Commission, a related tax-exempt organization, has broad authority to act on behalf of the governing body. Please see the narratives for Part VI, Lines 6, 7a and 7b for a description of such authority.
Form 990, Part VI, Line 4 Significant changes to organizational documents	On November 13, 2024, the organization amended its Bylaws to revise the rules governing the composition of Board committees. Previously, all committees (with limited exceptions) were required to include at least two Directors and have a majority of Directors as members. The amended Bylaws now specify that only the Executive Committee must be composed entirely of Directors, and that other committees may include individuals who are not members of the Board. This change was made to provide greater flexibility in committee appointments while preserving overall Board oversight.
Form 990, Part VI, Line 6 Classes of members or stockholders	The Organization has one sole member, Joint Commission. Joint Commission has the power to: 1) Appoint all Directors to the Board and remove them, with or without cause. 2) Appoint the Chairman, Vice-Chairman and the President/ Chief Executive Officer (President/CEO) of the Corporation and removing them, with or without cause. 3) Approve changes to the Bylaws, mission and/or vision statements, and all strategic or long-term plans of the Organization. 4) Approve all creations of subsidiaries or controlled affiliates, mergers, consolidations, permanent or long-term affiliations and all joint ventures of the Organization involving capital investments in excess of $250,000. 5) Approve the sale or encumbrance of all or substantially all the assets of the Organization and all long-term debt in excess of $250,000. 6) Approve the Organization's annual operating and capital budgets and material amendments thereto. 7) Approve the dissolution of and all liquidations from the Organization
Form 990, Part VI, Line 7a Members or stockholders electing members of governing body	See narrative for line 6
Form 990, Part VI, Line 7b Decisions requiring approval by members or stockholders	See narrative for line 6
Form 990, Part VI, Line 8b Documentation of meetings held by committees of governing body	ALL BOARD COMMITTEES DOCUMENT THEIR MEETINGS AND ACTIONS TAKEN. HOWEVER, NO BOARD COMMITTEES HAVE AUTHORITY TO ACT ON BEHALF OF GOVERNING BOARD EXCEPT BY BOARD RESOLUTION. As such, this line is not applicable and has been checked no in accordance with the instructions
Form 990, Part VI, Line 11b Review of form 990 by governing body	The organization's management, including Joint Commission CFO, Controller, Corporate Compliance & Privacy Officer, and General Counsel performed a detailed review of the Form 990 with the paid tax preparer. Once this level of review was performed, a copy of Form 990 was provided to the JCR Finance Committee for their review and opportunity to ask questions prior to filing. A copy of the Form 990 was provided to the entire Board of Directors prior to filing.
Form 990, Part VI, Line 12c Conflict of interest policy	The policy states that any decision that could result in an actual or perceived conflict of interest must be avoided. All staff and board members review the policy on an annual basis and complete a Conflict of Interest questionnaire each year which, is designed to identify interests that could give rise to possible conflicts. Although many such potential conflicts are and will be deemed inconsequential, every individual of the Organization has an ongoing responsibility to disclose situations that involve personal, family, or business relationships that could be perceived as a conflict of interest. The interests identified are reviewed by the corporate compliance officer, general counsel, and governance committee and appropriately managed. All disclosures are pursued until 100% completed. Prior to any board or committee meeting, a member is required to disclose a conflict of interest or possible conflict of interest on any matter during a meeting and then not vote or use personal influence on the matter. The minutes of the meeting reflects that a disclosure was made and the member abstained from voting. At the beginning of each board or committee meeting a request is made to disclose any potential conflict of interest. The Compliance Officer monitors and reviews the conflict of interest policy as well as the responses to the questionnaires on an annual basis. The Organization also has available an independent hotline number for staff to report anonymously any potential conflicts during the year.
Form 990, Part VI, Line 19 Required documents available to the public	JCR MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST FOR THE PERIOD AS SET FORTH IN IRC SECTION 6104(D).
Form 990, Part VIII, Line 2f Other Program Service Revenue	Grants & Contracts - Total Revenue: 887203, Related or Exempt Function Revenue: 887203, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Fee for Service contracts - Total Revenue: 540209, Related or Exempt Function Revenue: 540209, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Honorarium - Total Revenue: 60425, Related or Exempt Function Revenue: 60425, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Foreign Translation Gain(Loss) - Total Revenue: -29265, Related or Exempt Function Revenue: -29265, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Other Revenue - Total Revenue: 718240, Related or Exempt Function Revenue: 718240, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ;
Form 990, Part IX, Line 11g Other Fees	Professional Fees - Consulting Services - Total Expense: 732882, Program Service Expense: 85848, Management and General Expenses: 647034, Fundraising Expenses: ; Professional Fees - Outsourced Services - Total Expense: 7713378, Program Service Expense: 7531655, Management and General Expenses: 181723, Fundraising Expenses: ; Other Misc Fees & Services - Total Expense: 154328, Program Service Expense: 22848, Management and General Expenses: 131480, Fundraising Expenses: ; Market Research Services - Total Expense: 3684, Program Service Expense: 3684, Management and General Expenses: , Fundraising Expenses: ; Merchant Fees - Total Expense: 164122, Program Service Expense: 164122, Management and General Expenses: , Fundraising Expenses: ; Shared Services Fee - Total Expense: 9530978, Program Service Expense: 7294419, Management and General Expenses: 2236559, Fundraising Expenses: ; - Total Expense: , Program Service Expense: , Management and General Expenses: , Fundraising Expenses: ; - Total Expense: , Program Service Expense: , Management and General Expenses: , Fundraising Expenses: ; - Total Expense: , Program Service Expense: , Management and General Expenses: , Fundraising Expenses: ; - Total Expense: , Program Service Expense: , Management and General Expenses: , Fundraising Expenses: ; - Total Expense: , Program Service Expense: , Management and General Expenses: , Fundraising Expenses: ; - Total Expense: , Program Service Expense: , Management and General Expenses: , Fundraising Expenses: ; - Total Expense: , Program Service Expense: , Management and General Expenses: , Fundraising Expenses: ; - Total Expense: , Program Service Expense: , Management and General Expenses: , Fundraising Expenses: ; - Total Expense: , Program Service Expense: , Management and General Expenses: , Fundraising Expenses: ; - Total Expense: , Program Service Expense: , Management and General Expenses: , Fundraising Expenses: ; - Total Expense: , Program Service Expense: , Management and General Expenses: , Fundraising Expenses: ; - Total Expense: , Program Service Expense: , Management and General Expenses: , Fundraising Expenses: ; - Total Expense: , Program Service Expense: , Management and General Expenses: , Fundraising Expenses: ; - Total Expense: , Program Service Expense: , Management and General Expenses: , Fundraising Expenses: ;
Form 990, Part XI, Line 9 Other changes in net assets or fund balances	Change in unrecognized net defined benefit plan costs not yet recognized in periodic benefit cost - 1109337; Change in net periodic pension costs other - -162845; Change in Foreign Currency Revaluation - -4696; TRANSFER OF UNDESIGNATED NET ASSETS TO PARENT CO - JOINT COMMISSION ON ACCREDITATION OF HEALTHCARE ORGANIZATIONS EIN 36-2229255 - -9109321; Total - -8167525;

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

Cat. No. 51056K

Schedule O (Form 990) (Rev. 1-2025)

Additional Data

Software ID:	24020961
Software Version:	2024v5.1

- TIN:

SCHEDULE R
(Form 990)
(Rev. January 2025)

Department of the Treasury
Internal Revenue Service

Related Organizations and Unrelated Partnerships

Complete if the organization answered "Yes" on Form 990, Part IV, line 33, 34, 35b, 36, or 37.
Attach to Form 990.
Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

Open to Public Inspection

Name of the organization

Joint Commission Resources Inc

Employer identification number

36-3521721

Part I

Identification of Disregarded Entities. Complete if the organization answered "Yes" on Form 990, Part IV, line 33.

(a) Name, address, and EIN (if applicable) of disregarded entity	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Total income	(e) End-of-year assets	(f) Direct controlling entity

Part II

Identification of Related Tax-Exempt Organizations. Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related tax-exempt organizations during the tax year.

(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Exempt Code section	(e) Public charity status (if section 501(c)(3))	(f) Direct controlling entity	(g) Section 512(b)(13) controlled entity?
(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Exempt Code section	(e) Public charity status (if section 501(c)(3))	(f) Direct controlling entity	Yes	No
(1)JOINT COMMISSION ON ACCREDITATION OF HC ONE RENAISSANCE BLVD OAKBROOK TERRACE,IL60181 36-2229255	HEALTHCARE	IL	501(c)(3)	10	JOINT COMMISSION		No
(2)National Quality Forum 1099 14th St NW Suite 500 Washington,DC200054858 52-2175544	Healthcare	DC	501(c)(3)	7	JOINT COMMISSION		No

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

Cat. No. 50135Y

Schedule R (Form 990) (Rev. 1-2025)

Page 2

Part III

Identification of Related Organizations Taxable as a Partnership. Complete if the organization answered "Yes" on Form 990, Part IV, line 34, because it had one or more related organizations treated as a partnership during the tax year.

(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Direct controlling entity	(f) Share of total income	(g) Share of end-of-year assets	(h) Disproprtionate allocations?		(i) Code V-UBI amount in box 20 of Schedule K-1 (Form 1065)	(j) General or managing partner?		(k) Percentage ownership
(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Direct controlling entity	(f) Share of total income	(g) Share of end-of-year assets	Yes	No	(i) Code V-UBI amount in box 20 of Schedule K-1 (Form 1065)	Yes	No	(k) Percentage ownership

Part IV

Identification of Related Organizations Taxable as a Corporation or Trust. Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related organizations treated as a corporation or trust during the tax year.

(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Direct controlling entity	(e) Type of entity (C corp, S corp, or trust)	(f) Share of total income	(g) Share of end-of-year assets	(h) Percentage ownership	(i) Section 512(b)(13) controlled entity?
(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Direct controlling entity	(e) Type of entity (C corp, S corp, or trust)	(f) Share of total income	(g) Share of end-of-year assets	(h) Percentage ownership	Yes	No
(1) JCI ACCREDITATION (BEIJING) CO LTD Rm 1538 FL 15 Bldg 3 Yard 2 Jianguomenwai Street Chaoyang District,Beijing100022 CH	See Statement	CH	JCR	C Corporation	-8,866	5	100 %	Yes
(2) Joint Commission Arabia Management Company 2886 Northern Ring Road Riyadh 13511 OC	See Statement	SA	JCR	C Corporation	3,232,555	3,022,000	100 %	Yes

Schedule R (Form 990) (Rev. 1-2025)

Page 3

Part V

Transactions With Related Organizations. Complete if the organization answered "Yes" on Form 990, Part IV, line 34, 35b, or 36.

Note. Complete line 1 if any entity is listed in Parts II, III, or IV of this schedule.

Yes

1 During the tax year, did the orgranization engage in any of the following transactions with one or more related organizations listed in Parts II-IV?

a Receipt of (i) interest, (ii) annuities, (iii) royalties, or (iv) rent from a controlled entity .....................

Yes

b Gift, grant, or capital contribution to related organization(s) ............................

c Gift, grant, or capital contribution from related organization(s) ............................

d Loans or loan guarantees to or for related organization(s) ............................

e Loans or loan guarantees by related organization(s) ............................

f Dividends from related organization(s) ............................

g Sale of assets to related organization(s) ............................

h Purchase of assets from related organization(s) ............................

i Exchange of assets with related organization(s) ............................

j Lease of facilities, equipment, or other assets to related organization(s) .......................

Yes

k Lease of facilities, equipment, or other assets from related organization(s) ......................

Yes

l Performance of services or membership or fundraising solicitations for related organization(s) .....................

Yes

m Performance of services or membership or fundraising solicitations by related organization(s) .................

Yes

n Sharing of facilities, equipment, mailing lists, or other assets with related organization(s) ...................

Yes

o Sharing of paid employees with related organization(s) ............................

Yes

p Reimbursement paid to related organization(s) for expenses ............................

Yes

q Reimbursement paid by related organization(s) for expenses ............................

Yes

r Other transfer of cash or property to related organization(s) ............................

Yes

s Other transfer of cash or property from related organization(s) ............................

Yes

If the answer to any of the above is "Yes," see the instructions for information on who must complete this line, including covered relationships and transaction thresholds.

(a) Name of related organization	(b) Transaction type (a-s)	(c) Amount involved	(d) Method of determining amount involved
(1) JOINT COMMISSION ARABIA MANAGEMENT COMPANY	A	185,951	Actual
(2) JOINT COMMISSION ARABIA MANAGEMENT COMPANY	O	1,831,954	Contractual
(3) JOINT COMMISSION ARABIA MANAGEMENT COMPANY	Q	736,714	Actual

Schedule R (Form 990) (Rev. 1-2025)

Page 4

Part VI

Unrelated Organizations Taxable as a Partnership. Complete if the organization answered "Yes" on Form 990, Part IV, line 37.

Provide the following information for each entity taxed as a partnership through which the organization conducted more than five percent of its activities (measured by total assets or gross revenue) that was not a related organization. See instructions regarding exclusion for certain investment partnerships.

(a) Name, address, and EIN of entity	(b) Primary activity	(c) Legal domicile (state or foreign country)	(e) Are all partners section 501(c)(3) organizations?		(f) Share of total income	(g) Share of end-of-year assets	(h) Disproprtionate allocations?		(i) Code V-UBI amount in box 20 of Schedule K-1 (Form 1065)	(j) General or managing partner?		(k) Percentage ownership
(a) Name, address, and EIN of entity	(b) Primary activity	(c) Legal domicile (state or foreign country)	Yes	No	(f) Share of total income	(g) Share of end-of-year assets	Yes	No	(i) Code V-UBI amount in box 20 of Schedule K-1 (Form 1065)	Yes	No	(k) Percentage ownership

Schedule R (Form 990) (Rev. 1-2025)

Page 5

Part VII

Supplemental Information

Provide additional information for responses to questions on Schedule R. See instructions.

Return Reference	Explanation
Schedule R, Part IV, Column (b) Primary Activity	PROVIDED INTERNATIONAL STANDARDS AND ACCREDITATION AND CERTIFICATION PROGRAMS FOR HEALTHCARE ORGANIZATIONS THROUGHOUT CHINA
Schedule R, Part IV, Column (b) Primary Activity	PROVIDES INTERNATIONAL STANDARDS AND ACCREDITATION AND CERTIFICATION PROGRAMS FOR HEALTHCARE ORGANIZATIONS THROUGHOUT Saudi Arabia

Schedule R (Form 990) (Rev. 1-2025)

Additional Data

Software ID:	24020961
Software Version:	2024v5.1

1	Briefly describe the organization’s mission or most significant activities: The mission is to continuously improve the safety & quality of health care in the U.S. and in the international community through the provision of education, publications, consultative technical assistance and evaluation services.
2	Check this box
3	Number of voting members of the governing body (Part VI, line 1a) ........	3	13
4	Number of independent voting members of the governing body (Part VI, line 1b) .....	4	11
5	Total number of individuals employed in calendar year 2024 (Part V, line 2a) ......	5	266
6	Total number of volunteers (estimate if necessary) .............	6	11
7a	Total unrelated business revenue from Part VIII, column (C), line 12 ........	7a	0
b	Net unrelated business taxable income from Form 990-T, Part I, line 11 .........	7b

		Prior Year	Current Year
8	Contributions and grants (Part VIII, line 1h) .........	0	0
9	Program service revenue (Part VIII, line 2g) .........	58,412,888	66,405,375
10	Investment income (Part VIII, column (A), lines 3, 4, and 7d ) ....	1,072,474	2,159,862
11	Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e)	3,391,225	3,226,006
12	Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)	62,876,587	71,791,243
13	Grants and similar amounts paid (Part IX, column (A), lines 1–3 )...	0	0
14	Benefits paid to or for members (Part IX, column (A), line 4).....		0
15	Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10)	32,921,236	34,309,535
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)....	26,622,924	27,770,979
18	Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25)	59,544,160	62,080,514
19	Revenue less expenses. Subtract line 18 from line 12.......	3,332,427	9,710,729
		Beginning of Current Year	End of Year
20	Total assets (Part X, line 16).............	59,664,867	62,910,133
21	Total liabilities (Part X, line 26).............	29,618,753	30,319,945
22	Net assets or fund balances. Subtract line 21 from line 20.....	30,046,114	32,590,188

Sign Here

	Signature of officer	Date

	Type or print name and title


4a	(Code: ) (Expenses $ 18,106,660 including grants of $ 0 ) (Revenue $ 24,092,061 )
	JCR, the official publisher for Joint Commission, publishes accreditation standards manuals, books, and periodicals on standards compliance, patient safety, performance improvement, infection control, medication management, and other issues related to healthcare quality. JCR also offers electronic accreditation and certification manuals and other digital resources to help healthcare organizations assess and manage their compliance with Joint Commission standards and support organizations' efforts to improve the quality and safety of healthcare delivery.

4b	(Code: ) (Expenses $ 14,083,113 including grants of $ 0 ) (Revenue $ 20,307,067 )
	Joint Commission International (JCI), a division of JCR, provides international standards and accreditation and certification programs for international healthcare organizations. JCI standards and evaluation methods are designed to provide quantifiable benchmarks for patient care quality and improvement, to stimulate and support sustained performance improvement, and to provide a framework for risk reduction for international healthcare organizations. JCI offers accreditation programs for hospitals, academic medical centers, hospital and health care systems, clinical laboratories, ambulatory care, long term care, home care, primary care, and medical transport organizations. JCI also provides disease-specific and clinical care program certification, telehealth certification, and healthcare sustainability certification.

4c	(Code: ) (Expenses $ 12,002,909 including grants of $ 0 ) (Revenue $ 10,267,193 )
	JCR supports its mission through its consultative technical assistance services to healthcare organizations on topics such as quality of care, patient safety, performance improvement, infection prevention and control, medication safety, environment of care, health-related systems evaluation, accreditation preparation assistance, and, for international governments, national accreditation system and quality improvement strategy development. Internationally, Joint Commission International (JCI) provides these services to healthcare organizations, Ministries of Health, and other third-party stakeholders.

	(Code: ) (Expenses $ 10,703,221 including grants of $ 0 ) (Revenue $ 14,965,060 )
	JCR offers a service called Continuous Service Readiness that provides ongoing guidance from a dedicated healthcare quality and safety expert to help organizations improve patient safety and quality and to meet the standards to achieve and maintain Joint Commission accreditation and/or disease-specific care certification. JCR (and internationally through JCI) offers seminars, conferences, webinars, and other education programs that address standards compliance, performance improvement, and patient safety, among other topics, for different healthcare settings. JCI also offers diploma- and certificate-style education programs, which are intensive, 3-12 month education programs, for infection control and quality management and patient safety staff within healthcare organizations. JCR offers most of its educational offerings with continuing education credits from ANCC, ACCME, and ACHE.

4d	Other program services (Describe in Schedule O.)
	(Expenses $ 10,703,221 including grants of $ ) (Revenue $ 14,965,060 )
4e	Total program service expenses54,895,903

(A) Name and title	(B) Average hours per week (list any hours for related organizations below dotted line)		(D) Reportable compensation from the organization (W-2/1099-MISC/1099-NEC)	(E) Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC)	(F) Estimated amount of other compensation from the organization and related organizations
(A) Name and title
(18) Andrew Rosen........................................................................ VP Joint Commission International (Since April)	40.0 .......................0	X	282,723	0	20,930
(19) Joel Roos........................................................................ VP Intl Accred, Quality Improvement & Patient Safety (Through July )	40.0 .......................0	X	613,996	0	-272,586
(20) Kathy J Eichner........................................................................ Generalist Principal Consultant	40.0 .......................0	X	242,533	0	29,829
(21) Kenneth Flowe........................................................................ Physician Consultant	40.0 .......................0	X	247,928	0	45,178
(22) Ying Qu........................................................................ VP EPRODUCTS & PER (Through November)	40.0 .......................0	X	686,452	0	-168,345

1b	Sub-Total..............
c	Total from continuation sheets to Part VII, Section A..
d	Total (add lines 1b and 1c).........	2,073,632	5,651,771	1,810,183

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 above		1f

g	Noncash contributions included in lines 1a - 1f:$		1g

h Total. Add lines 1a-1f.......		0

		Business Code
2a	Electronic Products Revenue	511199	20,866,055	20,866,055
b	Survey Revenue	541990	20,307,067	20,307,067
c	Consultative Tech Assistance	541990	10,267,193	10,267,193
d	Education Revenue	541990	7,132,685	7,132,685
e	Continuous Service Readiness	541990	5,655,563	5,655,563
f	All other program service revenue.		2,176,812	2,176,812	0	0
g	Total. Add lines 2a–2f .....		66,405,375

3 Investment income (including dividends, interest, and othersimilar amounts) ......			1,292,155			1,292,155
4 Income from investment of tax-exempt bond proceeds
5 Royalties...........
			(i) Real	(ii) Personal
6a	Gross rents	6a
b	Less: rental expenses	6b
c	Rental income or (loss)	6c	0	0
d	Net rental income or (loss).......
			(i) Securities	(ii) Other
7a	Gross amount from sales of assets other than inventory	7a	1,411,094
b	Less: cost or other basis and sales expenses	7b	543,387
c	Gain or (loss)	7c	867,707	0
d	Net gain or (loss).........			867,707			867,707
8a	Gross income from fundraising events (not including $ of contributions reported on line 1c). See Part IV, line 18 ....
			8a
b	Less: direct expenses ...		8b
c	Net income or (loss) from fundraising events..			0
9a	Gross income from gaming activities. See Part IV, line 19 ...
			9a
b	Less: direct expenses ...		9b
c	Net income or (loss) from gaming activities..
10a	Gross sales of inventory, less returns and allowances ..
			10a	3,738,924
b	Less: cost of goods sold ..		10b	512,918
c	Net income or (loss) from sales of inventory..			3,226,006	3,226,006

Business Code
11a
b
c
d	All other revenue ....			0	0	0	0
e	Total. Add lines 11a–11d ......			0
12	Total revenue. See instructions.....			71,791,243	69,631,381	0	2,159,862

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 ...........
3	Grants and other assistance to foreign organizations, foreign governments, and foreign individuals. See Part IV, lines 15 and 16. .............
4	Benefits paid to or for members .......
5	Compensation of current officers, directors, trustees, and key employees ...........
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........	27,881,177	26,093,976	1,787,201
8	Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) ....	1,795,294	1,678,335	116,959
9	Other employee benefits .......	2,758,222	2,597,849	160,373
10	Payroll taxes ...........	1,874,842	1,763,794	111,048
11	Fees for services (non-employees):
a	Management ......
b	Legal .........	49,301	41,701	7,600
c	Accounting ...........	364,458	227,001	137,457
d	Lobbying ...........
e	Professional fundraising services. See Part IV, line 17
f	Investment management fees ......	52,502		52,502
g	Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O)	18,299,372	15,102,576	3,196,796	0
12	Advertising and promotion ....	711,440	647,292	64,148
13	Office expenses .......	526,117	482,011	44,106
14	Information technology ......	1,753,844	710,641	1,043,203
15	Royalties ..	1,500,078	1,500,078
16	Occupancy ...........	133,729	133,729
17	Travel ............	2,403,444	2,256,091	147,353
18	Payments of travel or entertainment expenses for any federal, state, or local public officials .
19	Conferences, conventions, and meetings ....	932,333	767,852	164,481
20	Interest ...........
21	Payments to affiliates .......
22	Depreciation, depletion, and amortization ..	579,039	472,859	106,180
23	Insurance ...	50,451	50,451
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	Other Miscellaneous Fees	214,425	207,769	6,656
b	Bad debt expense	99,826	99,826
c	Equipment rentals & maintenance	64,394	62,072	2,322
d	Recruitment Costs	36,226		36,226
e	All other expenses	0	0	0	0
25	Total functional expenses. Add lines 1 through 24e	62,080,514	54,895,903	7,184,611	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).

1	Cash–non-interest-bearing ........			8,918,313	1	862,575
2	Savings and temporary cash investments .........				2	9,408,714
3	Pledges and grants receivable, net ......			15,686,630	3	14,821,487
4	Accounts receivable, net .............				4
5	Loans and other receivables from any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .......
					5	0
6	Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), and persons described in section 4958(c)(3)(B) ...
					6	0
7	Notes and loans receivable, net ...........				7
8	Inventories for sale or use ............			298,610	8	252,773
9	Prepaid expenses and deferred charges ......			2,212,207	9	2,374,600
10a	Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D	10a	6,471,511
b	Less: accumulated depreciation	10b	5,968,731	819,349	10c	502,780
11	Investments—publicly traded securities .			27,153,446	11	28,914,843
12	Investments—other securities. See Part IV, line 11 .....			4,576,312	12	4,981,184
13	Investments—program-related. See Part IV, line 11 ..			0	13
14	Intangible assets ...............				14
15	Other assets. See Part IV, line 11 ...........			0	15	791,177
16	Total assets. Add lines 1 through 15 (must equal line 33)...			59,664,867	16	62,910,133

17	Accounts payable and accrued expenses .....	5,281,266	17	5,823,696
18	Grants payable ...		18
19	Deferred revenue .........	12,571,072	19	10,442,266
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 any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .........
			22	0
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	11,766,415	25	14,053,983
26	Total liabilities. Add lines 17 through 25..	29,618,753	26	30,319,945

	Organizations that follow FASB ASC 958, check here and complete lines 27, 28, 32, and 33.
27	Net assets without donor restrictions ..........	30,046,114	27	32,590,188
28	Net assets with donor restrictions ...........		28
	Organizations that do not follow FASB ASC 958, check here and complete lines 29 through 33.
29	Capital stock or trust principal, or current funds .....		29
30	Paid-in or capital surplus, or land, building or equipment fund ...		30
31	Retained earnings, endowment, accumulated income, or other funds		31
32	Total net assets or fund balances ...........	30,046,114	32	32,590,188
33	Total liabilities and net assets/fund balances ........	59,664,867	33	62,910,133

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 separately 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; don't 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 separately file Form 5713, International Boycott Report (see Instructions for Form 5713; don't file with Form 990).. . . . . . . . . . . . . . . . . . . . . . . . . . . .	Yes	No