Form 990 for the fiscal year ending June 2024 (IRS tax year 2023).
Accredits and educates to promote health and safety.
- Founded
- 1988
- Type
- Public charity (501(c)(3)) · Health Care
- Location
- Columbia, MD
- Website
- www.cola.org
- Filings
- 6 on file (2020–2024)
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Summary of the Filing
Identity & Classification
Governance & Policies
Officers, Directors & Key Employees
Nancy B Stratton’s $636K as CEO and President is at the 84th percentile of top reported officer pay among 2901 $10–100M health care nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.
Compensation history total reportable pay by year · 8 named individuals · Part VII
| Name | FY2025 | FY2024 | FY2023 | FY2022 | FY2021 | FY2020 |
|---|---|---|---|---|---|---|
| Douglas Beigel | — | — | — | — | — | $891,152 |
| Nancy B Stratton | $635,811 | $598,042 | — | — | — | — |
| David Chhieng | $544,870 | $346,729 | $302,548 | — | — | — |
| Nancy Stratton | — | — | $537,060 | $542,119 | — | — |
| Nancy Stratton | — | — | — | — | $470,412 | $428,717 |
| Tammy L Zinsmeister | $386,680 | $287,915 | — | — | — | — |
| John Daly | — | — | — | — | — | $329,690 |
| Chhieng David | — | — | — | $326,636 | — | — |
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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Where the work happens
Accreditation Products
This division is responsible for scheduling on-site surveys for the laboratory accreditation program, handling the paperflow & tracking the validation of each participants progress through the accreditation process. Cola's uniform set of facility criteria addresses issues of safety, patient convenience and access.
Education Division
This division produces numerous technical resources, forms, letters, courses and other e-learning educational material.
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Statement of Revenue
Statement of Functional Expenses
Balance Sheet
Financial Metrics
Same NTEE category, revenue band, and state where available. Descriptive — not a grade.
| Metric | This org | Peer median | Percentile |
|---|---|---|---|
| Program ratio | 76% | — | — |
| Overhead ratio | 24% | — | — |
| Revenue growth | 0.8% | — | — |
| Investment management fee ratio | 0% | — | — |
| Legal fee ratio | 0.1% | — | — |
| Accounting fee ratio | 0.7% | — | — |
| Fundraising fee ratio | 0% | — | — |
Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.
Grants
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Filings & Schedule Manifest
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Sources
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