Accreditation Review Commission on Education for the Physician Assistant
Nonprofit profile at a glance
- EIN
- 392039932
- IRS 990 coverage
- 2011–2024
- Forms available
- Form 990 2024
- Location
- Suwanee, GA, USA
- Phone
- 7704761224
- Rating
- 79
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Education
Reported finances
- Revenue
- $10,043,798
- Expenses
- $8,125,870
- Assets
- $21,213,029
- Liabilities
- $7,329,028
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
28 people listed
Executive titles in this filing
- SHARON L LUKE (PRESIDENT AND CEO)
Highest reported compensation
- SHARON L LUKE (PRESIDENT AND CEO): $441,831 total reported compensation
- MELISSA COFFMAN (EXECUTIVE ACCREDITATION DIRECTOR): $275,373 total reported compensation
- SONIA RATLIFF (DIRECTOR OF FINANCE): $264,724 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Accrediting agency that protects the interests of the public, current & prospective pa students, & pa profession by defining the standards for pa education & evaluating pa educational programs within the territorial u.s. To ensure their compliance with those standards.
What it reported doing in 2024
Commission accreditation activities fiscal year 2023accreditation action taken on:20 continuing program applications21 provisional program applications34 provisional monitoring applications18 probation site visits5 post-graduate monitoring applications
Operating model
- Revenue model
- Other-operating. 93% of the money available for current operations came from other operating revenue.
- Distribution model
- Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
The verdict
SUPPORTED - The filed numbers largely add up and most voting board members are independent. Liabilities are high compared with assets and reported officer compensation is a large share of total spending, which may reflect staffing concentration.
Rating breakdown
- Financial Efficiency: 59
- Transparency & Controls: 90
- Accountability: 100
- Sustainability: 70
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 62.2%; rating input score 62
- Program expense ratio: 72.7%; rating input score 73
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
- Pay-setting controls: 5 of 6 controls in place; rating input score 83
- Compensation committee: Pass
- Independent consultant: Missing
- Other Form 990s reviewed: Pass
- Written employment contract: Pass
- Compensation survey or study: Pass
- Board or committee approval: Pass
- Foreign activity oversight: Limited
- Grant itemization coverage: 100%; rating input score 100; 72nd percentile among comparable filings
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 66th percentile among comparable filings
- Governance controls: 8 of 8 controls in place; rating input score 100
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 19.1%; rating input score 81; 81st percentile among comparable filings
- Total-asset coverage ratio: 2.61; rating input score 71; 71st percentile among comparable filings
- Liabilities to assets ratio: 0.35; rating input score 42; 42nd percentile among comparable filings
- Officer compensation ratio: 4.6%; rating input score 55; 55th percentile among comparable filings
Growth
- Program expense growth: 14.8% per year; rating input score 100; 83rd percentile among comparable filings
- Revenue growth: 14.8% per year; rating input score 100; 86th percentile among comparable filings
- Asset growth: 15.8% per year; rating input score 100; 82nd percentile among comparable filings
Details
- Where the money goes: 62.2% of revenue deployed · 72.7% of spending went to programs
- Governance: 22 of 22 board members independent · 8 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $5.9M in reported program spending
- Leadership: top reported pay $442K · 28 people listed · 5 of 6 pay-setting controls reported
- Consistency: 34 of 34 current checks pass
- Schedules: 5 filed schedules · includes grants and executive pay
- Filing history: 14 filing years from 2011 to 2024
- Contacts: How to reach this organization
- Money network: 1 filed money-flow record
- Related organizations: 1 filed related-organization link
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- Moderate — Sustainability: Liabilities to assets ratio scored 42/100.
- Review — Sustainability: Officer compensation ratio scored 55/100.