The Commission On Accreditation And School Improvement, Nca Casi North Central Association in Alpharetta, Georgia (GA)

The Commission On Accreditation And School Improvement, Nca Casi North Central Association
Employer Identification Number (EIN)	861012205
Name of Organization	The Commission On Accreditation And School Improvement
Secondary Name	Nca Casi North Central Association
In Care of Name	DR MARK A ELGART
Address	9115 Westside Parkway, Alpharetta, GA 30009
Website	http://WWW.NCACASI.ORG
Subsection	Educational Organization
Ruling Date	07/2001
Deductibility	Contributions are deductible
Foundation	Organization which receives a substantial part of its support from a governmental unit or the general public
Organization	Corporation
Exempt Organization Status	Unconditional Exemption
Tax Period	2013
Assets	$0
Income	$0
Filing Requirement	990 - Required to file Form 990-N - Income less than $25,000 per year
Asset Amount	$6,382,106
Amount of Income	$7,866,429
Form 990 Revenue Amount	$7,866,429
National Taxonomy of Exempt Entities (NTEE)	Educational Institutions and Related Activities: Alliance/Advocacy Organizations

Non-representatives - add comments:

Amount of income in 2013: $7,866,429

The Commission On Accreditation And School Improvement, Nca Casi North Central Association:	$7,866,429
Other organizations performing similar types of work:	$103,000

Assets in 2013: $6,382,106

This organization:	$6,382,106
Other organizations performing similar types of work:	$44,206

Expenses in 2006: $8,865,931

The Commission On Accreditation And School Improvement, Nca Casi North Central Association:	$8,865,931
Other organizations performing similar types of work:	$99,229

Income to expenses ratio in 2006: 0.9

The Commission On Accreditation And School Improvement, Nca Casi North Central Association:	0.9
Other organizations performing similar types of work:	1.0

Expenses allocated to program services in 2006: 97.1%

This organization:	97.1%
Other organizations performing similar types of work:	97.1%

Number of employees in 2006: 3

The Commission On Accreditation And School Improvement, Nca Casi North Central Association:	3
Other organizations performing similar types of work:	2

Employees paid over $50,000 in 2006: 66.7%

The Commission On Accreditation And School Improvement, Nca Casi North Central Association:	66.7%
Other organizations performing similar types of work:	66.7%

Grants share in income in 2006: 0.1%

This organization:	0.1%
Other organizations performing similar types of work:	65.2%

Financial snapshot ($)

Revenue for 2006

Assets at end of 2006

Expenses for 2006

Functional Expenses for 2006 ($)

Income-Producing Activities for 2006

	2001	2002	2003	2004	2005	2006
Revenue, Expenses, and Changes in Net Assets or Fund Balances
Total revenue	$7,093,900	$6,925,334	$7,486,469	$8,083,853	$7,937,339	$7,866,429
Contributions, gifts, grants, and similar amounts received	$0	$0	$0	$0	$5,494,410	$9,037
Contributions to donor advised funds						$0
Direct public support	$0	$0	$0	$0	$5,494,410	$0
Indirect public support	$0	$0	$0	$0	$0	$0
Government contributions (grants)	$0	$0	$0	$0	$0	$9,037
Program service revenue including government fees and contracts	$438,172	$376,521	$114,600	$85,825	$421,973	$791,677
Membership dues and assessments	$6,689,521	$6,541,464	$6,696,738	$7,097,335	$1,746,229	$6,833,869
Interest on savings and temporary cash investments	$0	$0	$0	$0	$0	$124,947
Dividends and interest from securities	$170,842	$196,159	$198,059	$190,669	$193,631	$80,098
Net rental income or (loss)	$0	$0	$0	$0	$0	$0
Gross rents	$0	$0	$0	$0	$0	$0
Less: rental expenses	$0	$0	$0	$0	$0	$0
Other investment income	$0	$0	$0	$0	$0	$0
Gain or (loss) from sales of assets other than inventory	$-204,635	$-188,810	$58,521	$286,659	$81,096	$26,801
Gross amount from sales of assets other than inventory	$80,490	$2,337,809	$2,989,738	$6,149,967	$2,094,515	$831,447
Less: cost or other basis and sales expenses	$285,125	$2,526,619	$2,931,217	$5,863,308	$2,013,419	$804,646
Net income or (loss) from special events and activities	$0	$0	$0	$0	$0	$0
Gross revenue	$0	$0	$0	$0	$0	$0
Less: direct expenses other than fundraising expenses	$0	$0	$0	$0	$0	$0
Gross profit or (loss) from sales of inventory	$0	$0	$0	$0	$0	$0
Gross sales of inventory, less returns and allowances	$0	$0	$0	$0	$0	$0
Less: cost of goods sold	$0	$0	$0	$0	$0	$0
Other revenue	$0	$0	$418,551	$423,365	$0	$0
Total expenses	$6,999,423	$7,132,303	$7,234,856	$7,036,083	$7,361,245	$8,865,931
Program services	$6,570,062	$6,549,197	$6,728,574	$6,540,111	$6,792,126	$8,610,559
Management and general	$429,361	$583,106	$506,282	$495,972	$569,119	$255,372
Fundraising	$0	$0	$0	$0	$0	$0
Payments to affiliates	$0	$0	$0	$0	$0	$0
Net assets or fund balances at end of year	$5,258,810	$5,279,179	$5,863,513	$6,639,720	$7,173,606	$6,382,106
Excess or (deficit) for the year	$94,477	$-206,969	$251,613	$1,047,770	$576,094	$-999,502
Net assets or fund balances at beginning of year	$5,336,491	$5,258,810	$5,279,179	$5,863,513	$6,639,720	$7,173,606
Other changes in net assets or fund balances	$-172,158	$227,338	$332,721	$-271,563	$-42,208	$208,002

	Total	Program services	Management and general	Fundraising
Statement of Functional Expenses (for 2006)
Total functional expenses	$8,865,931	$8,610,559	$255,372	$0
Grants paid from donor advised funds		$0
Other grants and allocations		$0
Specific assistance to individuals		$0
Benefits paid to or for members		$0
Compensation of current officers, directors, key employees, etc.	$100,789	$0	$100,789	$0
Compensation of former officers, directors, key employees, etc.	$0	$0	$0	$0
Compensation and other distributions, not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)	$0	$0	$0	$0
Salaries and wages of employees not included above	$3,270,813	$3,151,168	$119,645	$0
Pension plan contributions not included above	$436,094	$411,684	$24,410	$0
Employee benefits not included above	$201,083	$190,555	$10,528	$0
Payroll taxes	$274,338	$274,338	$0	$0
Professional fundraising fees	$0	$0	$0	$0
Accounting fees	$0	$0	$0	$0
Legal fees	$0	$0	$0	$0
Supplies	$163,096	$163,096	$0	$0
Telephone	$108,735	$108,735	$0	$0
Postage and shipping	$70,036	$70,036	$0	$0
Occupancy	$268,702	$268,702	$0	$0
Equipment rental and maintenance	$31,958	$31,958	$0	$0
Printing and publications	$34,972	$34,972	$0	$0
Travel	$591,315	$591,315	$0	$0
Conferences, conventions, and meetings	$1,155,707	$1,155,707	$0	$0
Interest	$0	$0	$0	$0
Depreciation, depletion, etc.	$252,000	$252,000	$0	$0
Other expenses not covered above	$1,906,293	$1,906,293	$0	$0

	2001	2002	2003	2004	2005	2006
Balance Sheets
Total assets	$10,166,445	$6,237,246	$7,470,496	$7,857,005	$8,455,850	$8,393,870
Cash - non-interest-bearing	$526,123	$817,078	$393,750	$2,608,358	$826,638	$570,928
Savings and temporary cash investments	$0	$0	$0	$0	$146,472	$142,012
Accounts receivable less allowance for doubtful accounts	$4,470,891	$247,401	$391,971	$155,483	$224,195	$359,586
Pledges receivable less allowance for doubtful accounts	$0	$0	$0	$0	$0	$0
Grants receivable	$0	$0	$0	$0	$0	$0
Receivables from current and former officers, directors, trustees, and key employees	$0	$0	$0	$0	$0	$0
Receivables from other disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)						$0
Other notes and loans receivable less allowance for doubtful accounts	$0	$0	$0	$0	$0	$0
Inventories for sale or use	$33,444	$28,865	$25,774	$15,633	$10,589	$5,010
Prepaid expenses and deferred charges	$29,142	$116,944	$221,573	$251,861	$277,921	$11,903
Investments - publicly-traded securities						$0
Investments - other securities	$0	$0	$0	$0	$0	$0
Investments - land, buildings, and equipment less accumulated depreciation	$0	$0	$0	$0	$0	$0
Investments - other	$4,627,673	$4,534,151	$5,166,993	$1,874,528	$3,885,888	$4,226,583
Land, buildings, and equipment less accumulated depreciation	$445,397	$462,357	$1,242,087	$2,951,142	$3,054,704	$2,805,904
Other assets, including program-related investments	$33,775	$30,450	$28,348	$0	$29,443	$271,944
Total liabilities	$4,907,635	$958,067	$1,606,983	$1,217,285	$1,282,244	$2,011,764
Accounts payable and accrued expenses	$237,062	$304,714	$497,584	$209,274	$167,356	$504,163
Grants payable	$0	$0	$0	$0	$0	$0
Deferred revenue	$4,670,573	$551,941	$36,950	$821,045	$886,440	$108,985
Loans from officers, directors, trustees, and key employees	$0	$0	$0	$0	$0	$0
Tax-exempt bond liabilities	$0	$0	$0	$0	$0	$0
Mortgages and other notes payable	$0	$0	$928,900	$0	$0	$0
Other liabilities	$0	$101,412	$143,549	$186,966	$228,448	$1,398,616
Total liabilities and net assets/fund balances	$10,166,445	$6,237,246	$7,470,496	$7,857,005	$8,455,850	$8,393,870
Total net assets or fund balances	$5,258,810	$5,279,179	$5,863,513	$6,639,720	$7,173,606	$6,382,106

	2001	2002	2003	2004	2005	2006
Reconciliation of Revenue per Audited Financial Statements With Revenue per Return
Total revenue	$7,093,900	$6,925,334	$7,486,469	$8,083,853	$7,937,339	$7,866,429
Total revenue, gains, and other support per audited financial statements	$6,921,742	$7,152,672	$7,819,190	$7,812,290	$7,895,131	$8,074,431
Other expenses	$-172,158	$227,338	$332,721	$-271,563	$-42,208	$208,002
Net unrealized gains on investments	$-172,158	$227,338	$332,721	$-271,563	$-42,208	$208,002
Donated services and use of facilities	$0	$0	$0	$0	$0	$0
Recoveries of prior year grants	$0	$0	$0	$0	$0	$0
Other	$0	$0	$0	$0	$0	$0
Other revenue	$0	$0	$0	$0	$0	$0
Investment expenses	$0	$0	$0	$0	$0	$0
Other	$0	$0	$0	$0	$0	$0

	2001	2002	2003	2004	2005	2006
Reconciliation of Expenses per Audited Financial Statements With Expenses per Return
Total expenses	$6,999,423	$7,132,303	$7,234,856	$7,036,083	$7,361,245	$8,865,931
Total expenses and losses per audited financial statements	$6,999,423	$7,132,303	$7,234,856	$7,036,083	$7,361,245	$8,865,931
Other revenue	$0	$0	$0	$0	$0	$0
Donated services and use of facilities	$0	$0	$0	$0	$0	$0
Prior year adjustments	$0	$0	$0	$0	$0	$0
Losses	$0	$0	$0	$0	$0	$0
Other	$0	$0	$0	$0	$0	$0
Other expenses	$0	$0	$0	$0	$0	$0
Investment expenses	$0	$0	$0	$0	$0	$0
Other	$0	$0	$0	$0	$0	$0

Current Officers, Directors, Trustees, and Key Employees

Total number of officers, directors, and trustees permitted to vote on organization business at board meetings	26
Are any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, related to each other through family or business relationships?	No
Do any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, receive compensation from any other organizations, whether tax exempt or taxable, that are related to the organization?	Yes
Does the organization have a written conflict of interest policy?	Yes

Other Information
Did the organization have unrelated business gross income of $1,000 or more during the year covered by this return, and has it filed a tax return on Form 990-T for this year?	No
Was there a liquidation, dissolution, termination, or substantial contraction during the year?	No
Is the organization related (other than by association with a statewide or nationwide organization) through common membership, governing bodies, trustees, officers, etc., to any other exempt or nonexempt organization?	Yes
Direct and indirect political expenditures	$0
Did the organization file Form 1120-POL for this year?	No
Were substantially all dues nondeductible by members?
Did the organization make only in-house lobbying expenditures of $2,000 or less?
Dues, assessments, and similar amounts from members	$0
Section 162(e) lobbying and political expenditures	$0
Aggregate nondeductible amount of section 6033(e)(1)(A) dues notices	$0
Taxable amount of lobbying and political expenditures	$0
Does the organization elect to pay the section 6033(e) tax on the amount above?
If section 6033(e)(1)(A) dues notices were sent, does the organization agree to add the amount above to its reasonable estimate of dues allocable to nondeductible lobbying and political expenditures for the following tax year?
Initiation fees and capital contributions	$0
Gross receipts for public use of club facilities	$0
At any time during the year, did the organization, directly or indirectly, own a controlled entity within the meaning of section 512(b)(13)?	No
Amount of tax imposed on the organization during the year under: section 4911	$0
Amount of tax imposed on the organization during the year under: section 4912	$0
Amount of tax imposed on the organization during the year under: section 4955	$0
Did the organization engage in any section 4958 excess benefit transaction during the year or did it become aware of an excess benefit transaction from a prior year?	No
Amount of tax imposed on the organization managers or disqualified persons during the year under sections 4912, 4955, and 4958	$0
Amount of tax above, reimbursed by the organization	$0
At any time during the tax year, was the organization a party to a prohibited tax shelter transaction?	No
Did the organization acquire a direct or indirect interest in any applicable insurance contract?	No
Did the supporting organization, or a fund maintained by a sponsoring organization, have excess business holdings at any time during the year?	No
Number of employees employed in the pay period that includes March 12, 2006	3

	Unrelated business income		Excluded by section 512, 513, or 514		Related or exempt function income
Analysis of Income-Producing Activities (for 2006)
	Business code	Amount	Exclusion code	Amount	Related or exempt function income
Total		$0		$231,846	$7,625,546
Program service revenue
Program service revenue 1	000000	$0	00	$0	$526,790
Program service revenue 2	000000	$0	00	$0	$264,887
Program service revenue 3	000000	$0	00	$0	$0
Program service revenue 4	000000	$0	00	$0	$0
Program service revenue 5	000000	$0	00	$0	$0
Medicare/Medicaid payments	000000	$0	00	$0	$0
Fees and contracts from government agencies	000000	$0	00	$0	$0
Membership dues and assessments	000000	$0	00	$0	$6,833,869
Interest on savings and temporary cash investments	000000	$0	Dividends, interest, payments with respect to securities loans, annuities, income from notional principal contracts, loan commitment fees, and other substantially similar income from ordinary and routine investments excluded by section 512(b)(1)	$124,947	$0
Dividends and interest from securities	000000	$0	Dividends, interest, payments with respect to securities loans, annuities, income from notional principal contracts, loan commitment fees, and other substantially similar income from ordinary and routine investments excluded by section 512(b)(1)	$80,098	$0
Net rental income or (loss) from real estate
debt-financed property	000000	$0	00	$0	$0
not debt-financed property	000000	$0	00	$0	$0
Net rental income or (loss) from personal property	000000	$0	00	$0	$0
Other investment income	000000	$0	00	$0	$0
Gain or (loss) from sales of assets other than inventory	000000	$0	Gain (or loss, to the extent allowed) from the sale of investments and other non-inventory property and from certain property acquired from financial institutions that are in conservatorship or receivership (sections 512(b)(5) and 512(b)(16)(A))	$26,801	$0
Net income or (loss) from special events	000000	$0	00	$0	$0
Gross profit or (loss) from sales of inventory	000000	$0	00	$0	$0
Other revenue	000000	$0	00	$0	$0

EIN of corporation, partnership, or disregarded entity	Percentage of ownership interest	Total income	End-of-year assets
Information Regarding Taxable Subsidiaries and Disregarded Entities (for 2006)
	0%	$0	$0
	0%	$0	$0
	0%	$0	$0
	0%	$0	$0

Compensation	Contributions to employee benefit plans & deferred compensation	Expense account and other allowances
Compensation of the Five Highest Paid Employees Other Than Officers, Directors, and Trustees (for 2006)
$64,062	$8,008	$12,195
$52,467	$6,558	$892
$0	$0	$0
$0	$0	$0
$0	$0	$0

Total number of other employees paid over $50,000	0

Total number of other employees paid over $50,000

Statements About Activities (for 2006)
Expenses paid or incurred in connection with the lobbying activities	$0
Did the organization receive or hold an easement for conservation purposes, including easements to preserve open space, the environment, historic land areas or historic structures?	No
Did the organization provide credit counseling, debt management, credit repair, or debt negotiation services?	No
Did the organization maintain any donor advised funds?	No
Did the organization make any taxable distributions under section 4966?	No
Did the organization make a distribution to a donor, donor advisor, or related person?	No
The total number of donor advised funds owned at the end of the tax year	$0
The aggregate value of assets held in all donor advised funds owned at the end of the tax year	$0
The total number of separate funds or accounts owned at the end of the tax year (excluding donor advised funds included above) where donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts	$0
The aggregate value of assets held in all funds or accounts included above at the end of the tax year	$0

Reason for Non-Private Foundation Status
The organization is not a private foundation because it is	Organization that normally receives: less than 1/3 of its support from gross investment income and unrelated taxable business income and more than 1/3 of its support from contribution, membership fees

	2000	2001	2002	2003	2004	2005
Support Schedule
Total	$3,707,407	$7,298,535	$7,114,144	$7,009,397	$7,797,194	$7,937,339
Gifts, grants, and contributions received	$0	$0	$0	$0	$5,396,933	$5,494,410
Membership fees received	$3,104,891	$6,689,521	$6,541,464	$6,696,738	$0	$0
Gross receipts from admissions, merchandise sold or services performed, or furnishing of facilities in any activity that is related to the organization's charitable, etc., purpose	$489,180	$438,172	$376,521	$114,600	$2,209,592	$2,168,202
Gross income from interest, dividends, amounts received from payments on securities loans (section 512(a)(5)), rents, royalties, and unrelated business taxable income (less section 511 taxes) from businesses acquired by the organization after June 30, 1975	$113,186	$170,842	$196,159	$198,059	$190,669	$274,727
Net income from unrelated business activities not included above	$0	$0	$0	$0	$0	$0
Tax revenues levied for the organization's benefit and either paid to it or expended on its behalf	$0	$0	$0	$0	$0	$0
The value of services or facilities furnished to the organization by a governmental unit without charge. Do not include the value of services or facilities generally furnished to the public without charge	$0	$0	$0	$0	$0	$0
Other income	$150	$0	$0	$0	$0	$0

Lobbying Expenditures by Electing Public Charities (for 2006)
Total exempt purpose expenditures	$0
Total lobbying expenditures	$0
Total lobbying expenditures to influence public opinion (grassroots lobbying)	$0
Total lobbying expenditures to influence a legislative body (direct lobbying)	$0
Other exempt purpose expenditures	$0
Lobbying nontaxable amount	$0
Grassroots nontaxable amount	$0

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Number of organizations performing similar types of work

Alaska	4
Alabama	10
Arkansas	10
Arizona	12
California	77
Colorado	19
Connecticut	8
District of Columbia	25
Delaware	3
Florida	63
Georgia	20
Hawaii	5
Iowa	3
Idaho	7
Illinois	26
Indiana	11
Kansas	6
Kentucky	6
Louisiana	21
Massachusetts	18
Maryland	16
Maine	1
Michigan	14
Minnesota	15
Missouri	13
Mississippi	4

Montana	2
North Carolina	11
North Dakota	1
Nebraska	2
New Hampshire	5
New Jersey	18
New Mexico	4
Nevada	4
New York	31
Ohio	24
Oklahoma	4
Oregon	13
Pennsylvania	20
Rhode Island	2
South Carolina	9
South Dakota	2
Tennessee	9
Texas	45
Utah	4
Virginia	21
Vermont	3
Washington	23
Wisconsin	14
West Virginia	4
Wyoming	1
International	1

Total

694

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