Planning Accreditation Board FY2023 filing

Tax-deductible

Chicago, IL501(c)(3)Since 1984EIN 42-1369264Revenue $404K in FY2023

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.
78¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

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FY2023 · 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
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
4 of 6
filings with a surplus
Average surplus $31K a year · 8% of revenue · last 6 filings
Fine: a surplus in 4 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
78%
of spending
Looks good: 78% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
15 mo
of spending, in cash
Looks good: 14.7 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
$5K
0.9% of total assets
Looks good: liabilities are 1% 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
$404K
+12% vs prior year
Spent
$401K
To programs
78%
Net assets
$537K
By yearFY2020–FY2025
Revenue
$404K
FY2023▲ +12%
Tap a bar for its year
Revenue by fiscal year
FY2020$396K
FY2021$334K
FY2022$360K
FY2023$404K
FY2024$414K
FY2025$425K
Expenses
$401K
FY2023▲ +6%
Tap a bar for its year
Expenses by fiscal year
FY2020$287K
FY2021$260K
FY2022$380K
FY2023$401K
FY2024$391K
FY2025$428K
Net assets
$537K
FY2023▲ +0.6%
Tap a bar for its year
Net assets by fiscal year
FY2020$479K
FY2021$553K
FY2022$534K
FY2023$537K
FY2024$559K
FY2025$557K

From the FY2023 Form 990 (year ending September 2023) · see the original

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You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Sep 1992.

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

Where the money goes

78 cents of each dollar spent went to programs.

Program services 78% · $312K Management & general 22% · $88K

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 (FY2022); the FY2023 filing did not itemize Part VII
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

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

NameFY2025FY2020
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 · $312K · in their own filed words · FY2022
01

Accreditation program for 76 member colleges and universities.

$312Kprogram 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 FY2023 990, line by line.

1The main four
Money inPt VIII
$404K
Ln 12
Gifts and grantsLn 1h$359K
Fees for servicesLn 2g$39K
Investment incomeLn 3$6K
Money outPt IX
$401K
Ln 25
Programscol B$312K
Managementcol C$88K
Owns and owesPt X
$537K
net assets · Ln 32
Cash and savingsLn 1–2$491K
Total assetsLn 16$542K
LiabilitiesLn 26$5K
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$359K
Fees for servicesLn 2g$39K
Investment incomeLn 3$6K
Total revenueLn 12$404K
Assets in detailPt X, end of year
CashLn 1$182K
SavingsLn 2$309K
Cash and savings togetherLn 1–2$491K
InvestmentsLn 11–13$27K
Total assetsLn 16$542K
LiabilitiesLn 26$5K
Net assetsLn 32$537K
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 FY23End FY23
Cash and savingsLn 1–2$472K$491K
InvestmentsLn 11–13$26K$27K
Total assetsLn 16$534K$542K
LiabilitiesLn 26$0$5K
Net assetsLn 32$534K$537K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$173K$173K
Pension plan contributionsLn 8$9K$9K
Other employee benefitsLn 9$13K$13K
Payroll taxesLn 10$13K$13K
Legal feesLn 11b$290$290
Accounting feesLn 11c$3K$3K
Other fees for servicesLn 11g$42K$34K$8K
Office expensesLn 13$3K$492$2K
Information technologyLn 14$43K$43K
OccupancyLn 16$10K$9K$350
TravelLn 17$52K$52K
Conferences, conventions and meetingsLn 19$9K$9K
Depreciation, depletion and amortizationLn 22$16K$16K
InsuranceLn 23$2K$2K
Other expenses (24a–d)Ln 24$13K$13K
Total functional expensesLn 25$401K$312K$88K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $425K$428K−$2K$557K 990 PDF
FY2024 $414K$391K$22K$559K 990 PDF
FY2023 Viewing $404K$401K$3K$537K 990 PDF
FY2022 $360K$380K−$19K$534K 990 PDF
FY2021 $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 FY2023 990 (6 parts)
Part I · Summary $403,919 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $335,011$359,310
I-9 Program service revenuePrior year $27,631$38,772
I-10 Investment incomePrior year −$2,159$5,837
I-11 Other revenue$0
I-12 Total revenuePrior year $360,483$403,919
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $194,797$207,582
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $184,980$193,291
I-18 Total expensesPrior year $379,777$400,873
I-19 Revenue less expensesPrior year −$19,294$3,046
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 $403,919 across 6 lines filed
VIII-1b Membership dues$184,310
VIII-1f All other contributions, gifts and grants$175,000
VIII-1h Total contributions, gifts and grants$359,310
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $38,772$38,772
VIII-3 Investment incomeRelated to mission $5,837$5,837
VIII-12 Total revenueRelated to mission $44,609$403,919
Part IX · Statement of functional expenses $400,873 across 15 lines filed
IX-7 Other salaries and wagesPrograms $172,536$172,536
IX-8 Pension plan contributionsPrograms $8,626$8,626
IX-9 Other employee benefitsPrograms $13,386$13,386
IX-10 Payroll taxesPrograms $13,034$13,034
IX-11b Legal feesManagement $290$290
IX-11c Accounting feesManagement $3,350$3,350
IX-11g Other fees for servicesPrograms $33,851 · Management $8,345$42,196
IX-13 Office expensesPrograms $492 · Management $2,487$2,979
IX-14 Information technologyManagement $43,079$43,079
IX-16 OccupancyPrograms $9,480 · Management $350$9,830
IX-17 TravelPrograms $52,312$52,312
IX-19 Conferences, conventions and meetingsPrograms $8,707$8,707
IX-22 Depreciation, depletion and amortizationManagement $16,267$16,267
IX-23 InsuranceManagement $1,620$1,620
IX-24 Other expenses (24a–d)Management $12,661$12,661
IX-25 Total functional expensesPrograms $312,424 · Management $88,449 · Fundraising $0$400,873
Part X · Balance sheet $541,728 assets, 12 lines filed
X-1 Cash, non-interest-bearingStart of year $166,719$182,033
X-2 Savings and temporary cash investmentsStart of year $305,699$308,839
X-9 Prepaid expenses and deferred chargesStart of year $10,158$14,281
X-11 Publicly traded securitiesStart of year $25,631$27,086
X-14 Intangible assetsStart of year $25,756$9,489
X-16 Total assetsStart of year $533,963$541,728
X-19 Deferred revenue$250
X-25 Other liabilities$4,469
X-26 Total liabilitiesStart of year $0$4,719
X-27 Net assets without donor restrictionsStart of year $533,963$537,009
X-32 Total net assets or fund balancesStart of year $533,963$537,009
X-33 Total liabilities and net assetsStart of year $533,963$541,728
Part XI · Reconciliation of net assets $537,009 net assets at year end
XI-1 Total revenue$403,919
XI-2 Total expenses$400,873
XI-3 Revenue less expenses$3,046
XI-4 Net assets at start of year$533,963
XI-10 Net assets at end of year$537,009

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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