American College of Health Care Administrators

Nonprofit profile at a glance

EIN
362637617
IRS 990 coverage
2009–2023
Forms available
Form 990 2023
Location
Rockville, MD, USA
Phone
8005613148
Rating
59
Verdict
MIXED
Rating confidence
Moderate
Sector
Nursing Services (General)

Reported finances

Revenue
$690,509
Expenses
$857,077
Assets
$177,810
Liabilities
$131,450

Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

18 people listed

Executive titles in this filing

  • ROBERT LANE (PRESIDENT/CEO)

Highest reported compensation

  • ROBERT LANE (PRESIDENT/CEO): $140,277 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The american college of health care administrators (achca) is the catalyst for excellence in post-acute and aging services leadership.

What it reported doing in 2023

Other programs the organization facilitates a variety of other programs, including offering publications, to promote the mission of the organization. The organization provides publications in support of education in longterm health care administration

Operating model

Revenue model
Earned-program. 93% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 94% 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

MIXED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 31
  • Transparency & Controls: 94
  • Accountability: 90
  • Sustainability: 10
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 38.3%; rating input score 38
  • Program expense ratio: 31.2%; rating input score 31
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 76th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • 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: Fail

Sustainability

  • Operating margin: -24.1%; rating input score 8; 8th percentile among comparable filings
  • Total-asset coverage ratio: 0.21; rating input score 9; 9th percentile among comparable filings
  • Liabilities to assets ratio: 0.74; rating input score 10; 10th percentile among comparable filings
  • Officer compensation ratio: 16.4%; rating input score 20; 20th percentile among comparable filings

Growth

  • Program expense growth: -4.4% per year; rating input score 0; 9th percentile among comparable filings
  • Revenue growth: -6.2% per year; rating input score 0; 5th percentile among comparable filings
  • Asset growth: -0.7% per year; rating input score 0; 16th percentile among comparable filings

Details

  • Where the money goes: 38.3% of revenue deployed · 31.2% of spending went to programs
  • Governance: 17 of 17 board members independent · 6 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $268K in reported program spending
  • Leadership: top reported pay $140K · 18 people listed
  • Highest-paid contractors: 1 contractor listed · $451K reported
  • Consistency: 27 of 27 current checks pass
  • Schedules: 5 filed schedules · includes major donors and grants
  • Filing history: 14 filing years from 2009 to 2023
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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 — Financial Efficiency: Mission deployment rate scored 38/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 31/100.
  • High — Sustainability: Operating margin scored 8/100.
  • Review — Accountability: Governance controls: 2 of 8 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 9/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 10/100.
  • High — Sustainability: Officer compensation ratio scored 20/100.