Council for Certification in Cardiovascular Imaging Inc

Nonprofit profile at a glance

EIN
521965779
IRS 990 coverage
2010–2014
Forms available
Form 990 2014
Location
Gaithersburg, MD, USA
Phone
2406318151
Rating
47
Verdict
MIXED
Rating confidence
Moderate
Sector
Heart and Circulatory System Diseases, Disorders

Official website

Reported finances

Revenue
$1,492,784
Expenses
$1,172,034
Assets
$2,887,145
Liabilities
$444,352

Source: IRS Form 990. Selected filing: tax year 2014. Amounts in USD.

Leadership & pay

11 people listed

Executive titles in this filing

  • Dawn Edgerton (CEO)

Highest reported compensation

  • Dawn Edgerton (CEO): $181,593 total reported compensation
  • JAY NICHOLS (IT DIRECTOR): $151,696 total reported compensation
  • HELEN GOOTINAG (CERT OPERATIONS MG): $127,399 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2014. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Certification of Nuclear Cardiology and Cardiovascular CT Practitioners

What it reported doing in 2014

The Council is organized into two divisions which develop a practice-related examination in the field of nuclear cardiology and cardiovascular CT. The divisions administer exams to physicians. The Council awarded certification to the physicians successfully completing the examination and credentialing process. Certification allows candidates to present themselves to the public as specialists in the field of nuclear cardiology and cardiovascular ct.

Operating model

Revenue model
Earned-program. 95% of the money available for current operations came from fees and other program revenue.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

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: 0
  • Transparency & Controls: 76
  • Accountability: 90
  • Sustainability: 66
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 0%; rating input score 0
  • Program expense ratio: 0%; rating input score 0
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 2 of 6 controls in place; rating input score 33
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Pass
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • 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: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 21.5%; rating input score 83; 83rd percentile among comparable filings
  • Total-asset coverage ratio: 2.46; rating input score 72; 72nd percentile among comparable filings
  • Liabilities to assets ratio: 0.15; rating input score 45; 45th percentile among comparable filings
  • Officer compensation ratio: 39.3%; rating input score 3; 3rd percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 4.5% per year; rating input score 100; 52nd percentile among comparable filings
  • Asset growth: 9.2% per year; rating input score 100; 67th percentile among comparable filings

Details

  • Where the money goes: 0% of revenue deployed · 0% of spending went to programs
  • Governance: 8 of 8 board members independent · 6 of 8 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $182K · 11 people listed · 2 of 6 pay-setting controls reported
  • Highest-paid contractors: 1 contractor listed · $146K reported
  • Consistency: 12 of 13 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes executive pay
  • Filing history: 4 filing years from 2010 to 2014
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • 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.

  • High — Financial Efficiency: Mission deployment rate scored 0/100.
  • High — Financial Efficiency: Program expense ratio scored 0/100.
  • Review — Accountability: Governance controls: 2 of 8 not reported.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 3/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 45/100.