2015-12-10T15:23:40-06:00 2015-07-31 410746749 CLIFTONLARSONALLEN LLP 220 SOUTH SIXTH STREET SUITE 300 MINNEAPOLIS MN 55402 990 2014-08-01 237088065 JOINT COMMISSION ON ALLIED HEALTH PERSONNEL IN OPHTHALMOLOGY INC JOIN 6517312944 2025 WOODLANE DRIVE ST PAUL MN 551252995 LYNN D ANDERSON PHD CEO/SECRETARY 6517312944 2015-12-10 1 KOREY BOELTER P00775161 6123764500 2014 2016-02-25 16:41:14Z LYNN D ANDERSON PHD 2025 WOODLANE DRIVE ST PAUL MN 551252995 4570613 0 X WWW.JCAHPO.COM X 1969 DC TO PROMOTE THE VALUE OF ALLIED HEALTH PERSONNEL AND PROVIDE CERTIFICATION AND EDUCATION. 14 14 39 350 61725 0 72100 35000 3634076 4473192 12108 12691 47820 49730 3766104 4570613 0 0 0 0 1435165 1403360 0 0 0 2092738 2678821 3527903 4082181 238201 488432 3186792 3791089 624425 723874 2562367 3067215 TO ENHANCE THE QUALITY AND AVAILABILITY OF OPHTHALMIC PATIENT CARE BY PROMOTING THE VALUE OF QUALIFIED ALLIED HEALTH PERSONNEL AND BY PROVIDING CERTIFICATION AND EDUCATION. 0 0 2912750 0 4411467 THE ORGANIZATION FACILITATES EYE CARE BY ENCOURAGING THE ESTABLISHMENT OF MEDICALLY ORIENTED EDUCATION PROGRAMS FOR ALLIED HEALTH PERSONNEL IN OPHTHALMOLOGY, DEVELOPING STANDARDS OF EDUCATION AND TRAINING (RE) CERTIFYING, AND ENCOURAGING CONTINUING OCCUPATIONAL DEVELOPMENT. 2912750 1 1 0 0 0 0 0 0 0 0 1 0 0 1 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 1 0 0 0 0 0 0 1 1 0 0 0 1 14 0 39 1 1 1 0 0 0 0 0 0 0 0 0 X 14 14 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 0 0 MN X LAURIE TIMP 6517317232 2025 WOODLANE DRIVE ST PAUL MN 55125 KARL GOLNIK MD PRESIDENT 10.00 0.00 X X 0 0 0 EYDIE MILLER-ELLIS MD PRESIDENT-ELECT 10.00 0.00 X X 0 0 0 NEIL CHOPLIN MD TREASURER 10.00 5.00 X X 0 0 0 WILLIAM ASTLE MD SEC. OF INT'L RELATIONS 10.00 0.00 X 0 0 0 TYREE CARR MD IMMEDIATE PAST PRESIDENT 10.00 5.00 X 0 0 0 JONATHAN COLLINS MD MEMBER-AT-LARGE 10.00 0.00 X 0 0 0 WADE DELK PUBLIC ADVISOR 10.00 0.00 X 0 0 0 PETER DONSHIK MD FOUNDATION PRESIDENT 10.00 5.00 X 0 0 0 WILLIAM EHLERS MD SECRETARY OF ADVOCACY 10.00 5.00 X 0 0 0 MARC LAFONTAINE BSC COMT COP CSOMP REPRESENTATIVE 10.00 0.00 X 0 0 0 NATALIE LOYACANO COMT ROUB SECRETARY OF EDUCATION 10.00 0.00 X 0 0 0 LT COL VASUDNA PANDAY MD USAF SECRETARY OF CERTIFICATION 10.00 0.00 X 0 0 0 CRAIG SIMMS COMT ROUB CDOS SECRETARY OF E-LEARNING 10.00 0.00 X 0 0 0 MICHELLE WILLIS COMT OSA COP ATPO REPRESENTATIVE 10.00 0.00 X 0 0 0 LYNN ANDERSON PHD SECRETARY/CEO 57.00 3.00 X 197907 0 25039 MIKE MILLER CHIEF PROGRAM OFFICER 22.00 23.00 X 110333 0 14064 308240 0 39103 2 0 1 0 NCS PEARSON INC 13036 COLLECTION CENTER DRIVE CHICAGO IL 60693 EXAMINATION ADMINISTRATION 332592 EMERGENT NETWORKS 3600 MINNESOTA DRIVE SUITE 150 EDINA MN 55435 COMPUTER SERVICES 131516 2 35000 35000 CONTINUING EDUCATION 900099 2043545 1981820 61725 EXAMINATION FEES 900099 1419445 1419445 RECERTIFICATION 900099 742201 742201 PROG APPROVAL FEES 900099 217566 217566 PROGRAM SERV REIMB 541610 40638 40638 9797 9797 4473192 12691 12691 16800 0 16800 16800 16800 OTHER REVENUE 900099 32930 32930 32930 4570613 4411467 61725 62421 X 229141 171856 57285 997444 454125 543319 77374 32649 44725 99401 50207 49194 46023 404 45619 10482 10482 729956 593304 136652 473445 338509 134936 93506 93506 223136 186028 37108 495927 479870 16057 137172 137172 PUBLICATIONS - PRINTING 469174 468626 548 4082181 2912750 1169431 0 124167 136958 586097 949549 102774 64531 69977 143929 168298 281893 3011771 2522301 548151 489470 1080137 1108273 507191 616486 3186792 3791089 406052 419935 218373 303939 624425 723874 X 2562367 3067215 2562367 3067215 3186792 3791089 488432 16416 0 X 0 1 X 1 0 X 50000 72100 35000 157100 3086726 3387079 3450889 3587126 4411467 17923287 3086726 3387079 3500889 3659226 4446467 18080387 0 0 0 18080387 7684 1873 12794 27508 29491 79350 7684 1873 12794 27508 29491 79350 36228 37950 6225 27973 40520 148896 71907 26790 32298 32420 32930 196345 3202545 3453692 3552206 3747127 4549408 18504978 0.97710 0.97300 0.00430 0.00870 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: OTHER REVENUE RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1135265 874802 260463 1876506 1647499 229007 489470 POSTAGE DEPOSITS 9189 DUE FROM RELATED PARTY 597746 CLSA/CLAO MTG 9551 616486 X PART X, LINE 2: JOINT COMMISSION ON ALLIED HEALTH PERSONNEL IN OPHTHALMOLOGY, INC. (JCAHPO) IS A NOT-FOR-PROFIT CORPORATION AND HAS BEEN RECOGNIZED AS TAX-EXEMPT PURSUANT TO SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. CENTER FOR ORGANIZATION MANAGEMENT (CFOM) IS A TAXABLE FOR-PROFIT SUBSIDIARY OF JCAHPO. DEFERRED INCOME TAXES ARE PROVIDED UNDER THE LIABILITY METHOD WHEREBY DEFERRED TAX ASSETS ARE RECOGNIZED FOR DEDUCTIBLE TEMPORARY DIFFERENCES AND NET OPERATING LOSS AND NET OPERATING LOSS AND TAX CREDIT CARRYFORWARDS AND DEFERRED TAX LIABILITIES ARE RECOGNIZED FOR TAXABLE TEMPORARY DIFFERENCES. TEMPORARY DIFFERENCES ARE THE DIFFERENCES BETWEEN THE REPORTED AMOUNTS OF ASSETS AND LIABILITIES AND THEIR TAX BASES. DEFERRED TAX ASSETS ARE REDUCED BY A VALUATION ALLOWANCE WHEN, IN THE OPINION OF MANAGEMENT, IT IS MORE LIKELY THAN NOT THAT SOME OR ALL OF THE DEFERRED TAX ASSETS WILL NOT BE REALIZED. DEFERRED TAX ASSETS AND LIABILITIES ARE ADJUSTED FOR THE EFFECTS OF CHANGES IN TAX LAWS AND RATES ON THE DATE OF ENACTMENT. AS OF JULY 31, 2015 AND 2014, THE DEFERRED TAX ASSETS HAVE BEEN REDUCED TO ZERO USING A VALUATION ALLOWANCE. JCAHPO FOLLOWS THE PROVISIONS OF THE INCOME TAX STANDARD REGARDING THE RECOGNITION AND MEASUREMENT OF UNCERTAIN TAX POSITIONS. JCAHPO FILES INFORMATION RETURNS AS A TAX-EXEMPT ORGANIZATION. SHOULD THAT STATUS BE CHALLENGED IN THE FUTURE, ALL YEARS SINCE INCEPTION COULD BE SUBJECT TO REVIEW BY THE IRS. JCAHPO ALSO FILES UNRELATED BUSINESS INCOME TAX RETURNS. THESE RETURNS ARE SUBJECT TO REVIEW AND EXAMINATION IN THE U.S. FEDERAL, STATE, AND LOCAL AUTHORITIES. X X X X X 0 0 0 0 0 0 0 0 0 LYNN ANDERSON PHD SECRETARY/CEO 197907 0 0 0 0 0 5463 0 19576 0 222946 0 0 0 AMY ANDERSON FAMILY MEMBER OF LYNN ANDERSON, CEO/SECRETARY 62729 EMPLOYEE COMPENSATION 0 ADDIE PETERSON FAMILY MEMBER OF LYNN ANDERSON, CEO/SECRETARY 27206 EMPLOYEE COMPENSATION 0 FORM 990, PART VI, SECTION A, LINE 1 THE EXECUTIVE COMMITTEE CONSISTS OF THE IMMEDIATE PAST PRESIDENT, PRESIDENT, PRESIDENT-ELECT, TREASURER, AND THE SECRETARY, EX-OFFICIO WITHOUT VOTE. THE PRESIDENT SERVES AS CHAIR OF THE EXECUTIVE COMMITTEE. THE EXECUTIVE COMMITTEE MANAGES THE AFFAIRS OF JCAHPO FOR THE BOARD OF DIRECTORS BETWEEN REGULAR AND SPECIAL MEETINGS OF THE BOARD. FORM 990, PART VI, SECTION A, LINE 6 JCAHPO HAS TWO CATEGORIES OF MEMBERSHIP CONSISTING OF REGULAR ORGANIZATIONAL MEMBERS AND AFFILIATE ORGANIZATIONAL MEMBERS. FORM 990, PART VI, SECTION A, LINE 7A THE BOARD OF DIRECTORS INCLUDES TWO DIRECTORS JCAHPO APPOINTED, ONE DIRECTOR ELECTED BY THE COMMISSION AS WELL AS THE CHAIRMAN OF THE JCAHPO BOARD OF TRUSTEES. FORM 990, PART VI, SECTION A, LINE 7B AMENDMENTS TO THE BYLAWS TO INCREASE THE QUORUM OR VOTING REQUIREMENT FOR THE BOARD OF DIRECTORS OR COMMISSION MUST BE APPROVED BY TWO-THIRDS OF THE VOTING MEMBERS OF THE COMMISSION. FORM 990, PART VI, SECTION B, LINE 11 THE FORM 990 WAS REVIEWED BY MANAGEMENT AND PROVIDED TO THE BOARD OF DIRECTORS FOR DISCUSSION AT A BOARD MEETING PRIOR TO THE FILING OF THE RETURN. FORM 990, PART VI, SECTION B, LINE 12C THE COMMISSION HAS A STANDARD POLICY PROHIBITING CERTAIN CREDENTIALS FROM PARTICIPATING IN PROJECTS FOR CONFLICT OF INTEREST. ALL VOLUNTEERS MUST ANNUALLY SIGN AND DISCLOSE CONFLICTS OF INTEREST ON A FORM. AT MEETINGS, ALL PRESENTERS MUST DECLARE AND DISCLOSE ANY CONFLICT OF INTEREST AT THE START OF THE SESSION. THE POLICY REQUIRES THAT VOLUNTEERS REGULARLY DISCLOSE POTENTIAL CONFLICTS AT THE OPENING OF MEETINGS. ALL BOARD AND COMMITTEE VOLUNTEERS ARE COVERED UNDER THIS POLICY.THE EXECUTIVE COMMITTEE DETERMINES IF A CONFLICT OF INTEREST EXISTS. INDIVIDUALS WITH A CONFLICT OF INTEREST MAY NOT PARTICIPATE IN THE COMMITTEE. FORM 990, PART VI, SECTION B, LINE 15A AN EXECUTIVE COMPENSATION COMMITTEE REVIEWS INTERNAL COMPENSATION AND COMPARES TO EXTERNAL RESEARCH TO DETERMINE FAIR AND EQUITABLE COMPENSATION FOR EXECUTIVES, MANAGEMENT, AND ALL OTHER KEY EMPLOYEES. THIS IS DOCUMENTED BY RESEARCH AND MINUTES FROM THE BOD MEETINGS. RECOMMENDATIONS ARE PRESENTED TO THE BOARD OF DIRECTORS FOR REVIEW AND APPROVAL. THIS PROCESS WAS LAST COMPLETED IN 2013. FORM 990, PART VI, SECTION C, LINE 19 THE COMMISSION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART IX, LINE 11G OTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 45,075. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 45,075. INTERNATIONAL FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 6,264. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 6,264. ORGAN SUPPORT FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 5,000. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 5,000. PRGRAM & SUPPORT FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 80,313. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 80,313. EXAMINATION FEES: PROGRAM SERVICE EXPENSES 438,057. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 438,057. CERTIFICATION FEES: PROGRAM SERVICE EXPENSES 15,036. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 15,036. CONTINUING EDUCATION FEES: PROGRAM SERVICE EXPENSES 140,211. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 140,211. JCAHPO EDUCATION AND RESEARCH FOUNDATION 2025 WOODLANE DRIVE ST PAUL MN 55125 411681301 TO EXPAND AND STRENGTHEN THE DELIVERY OF EYE CARE MN 501(C)(3) LINE 11A, I JOINT COMMISSION ON ALLIED PERSONNEL IN OPHTHALMOLOGY 1 CENTER FOR ORGANIZATIONAL MANAGEMENT INC 2025 WOODLAND DR ST PAUL MN 55125 205358340 MANAGEMENT SERVICES MN JOINT COMMISSION ON ALLIED PERSONNEL IN OPHTHALMOLOGY C 469826 524904 1.00000 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0