Planning Accreditation Board FY2021 filing

Tax-deductible

Chicago, IL501(c)(3)Since 1984EIN 42-1369264Revenue $334K in FY2021

On file with the IRSplanningaccreditationboard.org2334 W Lawrence Ave Ste 209, 60625-1039 · Chicago, ILTax-exempt since Sep 1992Publicly supported charity — 170(b)(1)(A)(vi)

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Perform Accreditation reviews for 76 member colleges and universities which offer bachelors and masters programs in Planning.

501(c)(3) charity; gifts are tax-deductible.
79¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2021 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
4 of 5
filings with a surplus
Average surplus $38K a year · 10% of revenue · last 5 filings
Fine: a surplus in 4 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
79%
of spending
Looks good: 79% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
21 mo
of spending, in cash
Looks good: 20.9 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $179K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$9K
2% of total assets
Looks good: liabilities are 2% of assets; 50% or less.
Pt X · Ln 26
Independent board members
8
of 8 voting members
Looks good: 8 of 8 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$334K
-16% vs prior year
Spent
$260K
To programs
79%
Net assets
$553K
By yearFY2020–FY2024
Revenue
$334K
FY2021▼ -16%
Tap a bar for its year
Revenue by fiscal year
FY2020$396K
FY2021$334K
FY2022$360K
FY2023$404K
FY2024$414K
FY2024$425K
Expenses
$260K
FY2021▼ -9%
Tap a bar for its year
Expenses by fiscal year
FY2020$287K
FY2021$260K
FY2022$380K
FY2023$401K
FY2024$391K
FY2024$428K
Net assets
$553K
FY2021▲ +15%
Tap a bar for its year
Net assets by fiscal year
FY2020$479K
FY2021$553K
FY2022$534K
FY2023$537K
FY2024$559K
FY2024$557K

From the FY2021 Form 990 (year ending September 2021) · see the original

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You’re viewing the FY2021 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Sep 1992.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

79 cents of each dollar spent went to programs.

Program services 79% · $206K Management & general 21% · $54K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

9 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2020); the FY2021 filing did not itemize Part VII
$0Pt VII · Sec A
Vice Chair
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2024FY2020
Jesmarie Johnson$119,775$103,048

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Reviews bachelor's and master's planning programs at 76 colleges and universities.

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Provided by the organization

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1 program · $206K · in their own filed words · FY2020
01

Accreditation program for 76 member colleges and universities.

$206Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2024
Total grants receivedfrom 1 funder$179K

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$334K
Ln 12
Gifts and grantsLn 1h$321K
Investment incomeLn 3$7K
Fees for servicesLn 2g$6K
Money outPt IX
$260K
Ln 25
Programscol B$206K
Managementcol C$54K
Owns and owesPt X
$553K
net assets · Ln 32
Cash and savingsLn 1–2$452K
Total assetsLn 16$562K
LiabilitiesLn 26$9K
PeoplePt VI, VII
9
listed · VII A
PaidVII A0
Voting boardVI 1a8
IndependentVI 1b8
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$321K
Fees for servicesLn 2g$6K
Investment incomeLn 3$7K
Total revenueLn 12$334K
Assets in detailPt X, end of year
CashLn 1$123K
SavingsLn 2$329K
Cash and savings togetherLn 1–2$452K
InvestmentsLn 11–13$34K
Total assetsLn 16$562K
LiabilitiesLn 26$9K
Net assetsLn 32$553K
OperationsPt I, VI
EmployeesI 52
Fiscal year endsHeaderSeptember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY21End FY21
Cash and savingsLn 1–2$391K$452K
InvestmentsLn 11–13$31K$34K
Total assetsLn 16$485K$562K
LiabilitiesLn 26$5K$9K
Net assetsLn 32$479K$553K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$155K$155K
Pension plan contributionsLn 8$8K$8K
Other employee benefitsLn 9$12K$12K
Payroll taxesLn 10$12K$12K
Legal feesLn 11b$913$913
Accounting feesLn 11c$3K$3K
Other fees for servicesLn 11g$22K$5K$17K
Office expensesLn 13$1K$307$1K
Information technologyLn 14$22K$22K
OccupancyLn 16$10K$9K$342
TravelLn 17$2K$2K
Conferences, conventions and meetingsLn 19$3K$3K
Depreciation, depletion and amortizationLn 22$7K$7K
InsuranceLn 23$3K$3K
Total functional expensesLn 25$260K$206K$54K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 $414K$391K$22K$559K 990 PDF
FY2023 $404K$401K$3K$537K 990 PDF
FY2022 $360K$380K−$19K$534K 990 PDF
FY2021 Viewing $334K$260K$74K$553K 990 PDF
FY2020 $396K$287K$109K$479K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2021 990 (6 parts)
Part I · Summary $334,118 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $356,723$321,205
I-9 Program service revenuePrior year $33,061$6,250
I-10 Investment incomePrior year $6,355$6,663
I-11 Other revenue$0
I-12 Total revenuePrior year $396,139$334,118
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $190,002$186,318
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $96,963$73,789
I-18 Total expensesPrior year $286,965$260,107
I-19 Revenue less expensesPrior year $109,174$74,011
Part VI · Governance 8 of 8 board members independent, 3 to look at
VI-1a Voting members of the governing body8
VI-1b Independent voting members8
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $334,118 across 6 lines filed
VIII-1b Membership dues$185,205
VIII-1f All other contributions, gifts and grants$136,000
VIII-1h Total contributions, gifts and grants$321,205
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $6,250$6,250
VIII-3 Investment incomeRelated to mission $6,663$6,663
VIII-12 Total revenueRelated to mission $12,913$334,118
Part IX · Statement of functional expenses $260,107 across 14 lines filed
IX-7 Other salaries and wagesPrograms $154,904$154,904
IX-8 Pension plan contributionsPrograms $7,739$7,739
IX-9 Other employee benefitsPrograms $11,678$11,678
IX-10 Payroll taxesPrograms $11,997$11,997
IX-11b Legal feesManagement $913$913
IX-11c Accounting feesManagement $3,150$3,150
IX-11g Other fees for servicesPrograms $5,010 · Management $16,547$21,557
IX-13 Office expensesPrograms $307 · Management $1,142$1,449
IX-14 Information technologyManagement $22,056$22,056
IX-16 OccupancyPrograms $9,480 · Management $342$9,822
IX-17 TravelPrograms $1,800$1,800
IX-19 Conferences, conventions and meetingsPrograms $3,318$3,318
IX-22 Depreciation, depletion and amortizationManagement $6,778$6,778
IX-23 InsuranceManagement $2,946$2,946
IX-25 Total functional expensesPrograms $206,233 · Management $53,874 · Fundraising $0$260,107
Part X · Balance sheet $562,109 assets, 12 lines filed
X-1 Cash, non-interest-bearingStart of year $239,973$122,638
X-2 Savings and temporary cash investmentsStart of year $151,502$329,400
X-9 Prepaid expenses and deferred chargesStart of year $61,767$34,158
X-11 Publicly traded securitiesStart of year $31,333$33,891
X-14 Intangible assets$42,022
X-16 Total assetsStart of year $484,575$562,109
X-19 Deferred revenueStart of year $2,160$4,965
X-25 Other liabilitiesStart of year $3,169$3,887
X-26 Total liabilitiesStart of year $5,329$8,852
X-27 Net assets without donor restrictionsStart of year $479,246$553,257
X-32 Total net assets or fund balancesStart of year $479,246$553,257
X-33 Total liabilities and net assetsStart of year $484,575$562,109
Part XI · Reconciliation of net assets $553,257 net assets at year end
XI-1 Total revenue$334,118
XI-2 Total expenses$260,107
XI-3 Revenue less expenses$74,011
XI-4 Net assets at start of year$479,246
XI-10 Net assets at end of year$553,257

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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