2024-05-08T06:33:58-05:00 2023-09-30 521392008 GELMAN ROSENBERG & FREEDMAN 4550 MONTGOMERY AVE SUITE 800N BETHESDA MD 208142930 990 2022-10-01 351832786 ACCREDITING BUREAU OF HEALTH EDUCATION SCHOOLS INC ACCR 3012917550 6116 EXECUTIVE BLVD 730 NORTH BETHESDA MD 20852 INDIA TIPS EXECUTIVE DIRECTOR 3012917550 2024-05-08 1 INDIA TIPS 999009999 0 RICHARD J LOCASTRO CPA P00288314 3019519090 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z INDIA TIPS 6116 EXECUTIVE BLVD 730 NORTH BETHESDA MD 20852 6394107 0 X WWW.ABHES.ORG X 1997 VA SEE PART III LINE 1. 15 15 23 6 0 0 0 401060 5141134 5400218 -82246 592829 0 0 5058888 6394107 0 0 0 0 2571492 2560560 0 0 0 2212433 2410580 4783925 4971140 274963 1422967 16284864 18661302 2091266 1825888 14193598 16835414 TO ENHANCE THE QUALITY OF EDUCATION AND TRAINING AND PROMOTE INSTITUTIONAL AND PROGRAMMATIC ACCOUNTABILITY THROUGH SYSTEMATIC AND CONSISTENT PROGRAM EVALUATION. 0 0 3150334 4926720 ACCREDITATION: SCHOOL INSPECTIONS ARE REQUIRED FOR ALL MEMBER ENTITIES. COSTS TO CONDUCT THESE REVIEWS ARE PART OF THE FUNCTION FOR WHICH THE BUREAU EXISTS. 688984 473498 CONFERENCES AND WORKSHOPS WERE HELD TO PROVIDE INFORMATION AND TRAINING REGARDING ACCREDIATION AND COMPLIANCE. 3839318 1 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 163 0 1 23 1 0 0 0 0 0 0 0 0 0 0 0 0 X 15 15 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X INDIA TIPS 3012917550 6116 EXECUTIVE BLVD SUITE 730 NORTH BETHESDA MD 20852 THOMAS J KENNY CHAIR 3.00 X X 0 0 0 GUY EULIANO VICE CHAIR 3.00 X X 0 0 0 MATTHEW CALHOUN TREASURER 3.00 X X 1200 0 0 BUDDY HOSKINSON SECRETARY 3.00 X X 1500 0 0 GEORGE GRAYEB PAST CHAIR 3.00 X X 0 0 0 LAKEISA ANDREWS COMMISSIONER 3.00 X 1650 0 0 MARK ANDREWS COMMISSIONER 3.00 X 0 0 0 AMY GRAY COMMISSIONER 3.00 X 3550 0 0 CHONNEA HARRIS COMMISSIONER 3.00 X 2700 0 0 TIMOTHY LEE COMMISSIONER 3.00 X 0 0 0 ROBIN NELHUEBEL COMMISSIONER 3.00 X 600 0 0 DONNA PAYNE COMMISSIONER 3.00 X 1600 0 0 RAFAEL RAMIREZ-RIVERA COMMISSIONER 3.00 X 2550 0 0 KEVIN ROBERTS COMMISSIONER 3.00 X 3000 0 0 DONNA WALLIS COMMISSIONER 3.00 X 0 0 0 INDIA TIPS EXECUTIVE DIRECTOR 40.00 X 327635 0 50621 AMY ROWE ASS. E.D. OF MEMBER. SERVICES 40.00 X 192065 0 45739 CRYSTAL CALARUSSE ASS. E.D. OF PROG. DEVELOP. & INNOV. 40.00 X 177788 0 13788 HOLLY DOERING SENIOR PROJECT MANAGER 40.00 X 108253 0 17348 KELLY COSTELLO ASS. DIRECTOR OF ACCREDITATION 40.00 X 112687 0 19196 936778 0 146692 5 0 1 0 MGM RESORTS INTERNATIONAL 101 MGM NATIONAL AVE OXON HILL MD 20745 CONFERENCE 285938 ELISE SCANLON LAW GROUP 1101 17TH ST NW WASHINGTON DC 20036 LEGAL 116205 2 397725 3335 401060 ANNUAL SUSTAINING FEES 900099 2898700 2898700 SCHOOL INSPECTION FEES 900099 1296300 1296300 APPLICATION FEES 900099 712279 712279 CONFERENCES 900099 406985 406985 WORKSHOP 900099 66513 66513 19441 19441 5400218 592829 592829 6394107 5400218 0 592829 443105 238312 204793 1660993 1227927 433066 89014 61022 27992 216581 148474 68107 150867 103425 47442 169381 128955 40426 23534 23534 30187 30187 148215 44791 103424 76433 56906 19527 121307 88092 33215 127509 87251 40258 235573 227319 8254 371894 371894 115975 94117 21858 51840 36007 15833 SCHOOL INSPECTIONS 886392 886392 MEMBERS. & SUBS. 19449 13509 5940 EQUIPMENT RENTAL 18281 12509 5772 BAD DEBT 4875 4875 9735 7541 2194 4971140 3839318 1131822 0 403458 460478 499452 559855 254883 575580 110991 105561 612549 273099 440918 339450 13744403 15885490 830759 734888 16284864 18661302 410329 471653 850073 545670 830864 808565 2091266 1825888 X 14178105 16821586 15493 13828 14193598 16835414 16284864 18661302 1422967 1218849 0 X 0 1 X 1 0 X 1471 1615 401060 404146 5358486 4813280 4705121 5141134 5400218 25418239 5359957 4814895 4705121 5141134 5801278 25822385 0 1076 14160 33655 48891 1076 14160 33655 48891 25773494 229165 407143 269353 568345 592829 2066835 229165 407143 269353 568345 592829 2066835 5589122 5222038 4974474 5709479 6394107 27889220 0.92410 0.93210 0.07410 0.06590 X 28112 4340 23772 584437 268759 315678 339450 LEASE LIABILITY 808565 808565 X 7582769 1218849 1218849 6363920 30187 30187 6394107 4940953 0 4940953 30187 30187 4971140 PART X, LINE 2: FOR THE YEAR ENDED SEPTEMBER 30, 2023, ABHES HAS DOCUMENTED ITS CONSIDERATION OF FASB ASC 740-10, INCOME TAXES, THAT PROVIDES GUIDANCE FOR REPORTING UNCERTAINTY IN INCOME TAXES AND HAS DETERMINED THAT NO MATERIAL UNCERTAIN TAX POSITIONS QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. X 0 0 0 0 0 0 0 1 0 INDIA TIPS EXECUTIVE DIRECTOR 306635 0 21000 0 0 0 22544 0 28077 0 378256 0 0 0 AMY ROWE ASS. E.D. OF MEMBER. SERVICES 179500 0 12565 0 0 0 14611 0 31128 0 237804 0 0 0 CRYSTAL CALARUSSE ASS. E.D. OF PROG. DEVELOP. & INNOV. 166238 0 11550 0 0 0 11349 0 2439 0 191576 0 0 0 PART I, LINE 7 DURING THE YEAR, THE FOLLOWING INDIVIDUALS RECEIVED BONUS COMPENSATION: INDIA TIPS $21,000.00 AMY ROWE $12,565.00 CRYSTAL CALARUSSE $11,550.00 HOLLY DOERING $7,000.00 KELLY COSTELLO $7,374.00 FORM 990, PART VI, SECTION A, LINE 6 EVERY INSTITUTION OR PROGRAM CURRENTLY ACCREDITED BY ABHES AND IN COMPLIANCE WITH OTHER CONDITIONS IS A MEMBER. MEMBERSHIP IS CONDITIONED UPON MAINTENANCE OF ACCREDITATION AND COMPLIANCE WITH THE ABHES BYLAWS AND WITH THE REQUIREMENTS STATED IN THE ABHES ACCREDITATION MANUAL. FORM 990, PART VI, SECTION A, LINE 7A ALL MEMBERS IN GOOD STANDING ARE ELIGIBLE TO NOMINATE AND ELECT MEMBERS OF THE BOARD. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 WAS PREPARED BY THE OUTSIDE ACCOUNTANTS. THE FORM 990 WAS THEN REVIEWED BY THE CHAIRMAN OF THE EXECUTIVE COMMITTEE AND THE BOARD OF TRUSTEES ALONG WITH THE TREASURER. ONCE IT WAS APPROVED, IT WAS MADE AVAIALBLE TO ALL BOARD MEMBERS. FORM 990, PART VI, SECTION B, LINE 12C EACH EMPLOYEE OR VOLUNTEER FOR ABHES IS REQUIRED TO READ AND SIGN A DISCLOSURE AND RECUSAL FORM CONCERNING ACTIONS INVOLVING POTENTIAL CONFLICTS OF INTEREST FOR ANY ABHES RELATED ACTIVITIES. TO ENSURE OBJECTIVITY, IMPARTIALITY, AND INTEGRITY IN THE ACCREDITATION PROCESS, COMMISSIONERS, COMMITTEE MEMBERS, AND APPEAL PANELIST WILL NOT BE INVOLVED IN CONSIDERATIONS OR EVALUATIONS OF INSTITUTIONS OR PROGRAMS THAT CONSTITUTE A CONFLICT OF INTEREST. ABHES TAKES A VERY CONSERVATIVE APPROACH IN DEALING WITH QUESTIONS OF POTENTIAL CONFLICTS OF INTEREST AND SEEKS TO AVOID NOT ONLY ACTUAL CONFLICTS BUT ALSO THE APPEARANCE OF CONFLICT. CONSEQUENTLY, IF A REASONABLE PERSON MIGHT BE CONCERNED THAT AN INDIVIDUALS PRIOR KNOWLEDGE OR INVOLVEMENT WITH AN INSTITUTION OR PROGRAM COULD AFFECT THAT PERSONS OBJECTIVITY THE INDIVIDUAL WILL BE RECUSED. EACH COMMISSIONER IS REQUIRED TO READ, SIGN, AND ABIDE BY THE DOCUMENT ENTITLED DISCLOSURE AND RECUSAL CONCERNING ACTIONS INVOLVING POTENTIAL CONFLICTS OF INTEREST. EACH COMISSIONER DISCLOSES TO THE COMMISSION CHAIR OR EXECUTIVE DIRECTOR ACTUAL OR POTENTIAL CONFLICTS OF INTEREST. A DETERMINATION IS MADE REGARDING WHETHER THE COMMISSIONER SHOULD BE RECUSED FROM REVIEW OF THE INSTITUTION'S OR PROGRAMS FILE, INVOLVEMENT IN THE DISCUSSION OF A CONTEMPLATED ACTION, AND/OR ACTUAL VOTE ON THE ACTION. FORM 990, PART VI, SECTION B, LINE 15 THE WORK AND COMPENSATION OF THE EXECUTIVE DIRECTOR IS ANNUALLY REVIEWED AND APPROVED BY THE CHAIR OF THE BOARD AND/OR EXECUTIVE COMMITTEE OF THE COMMISSION. THE WORK OF THE DIRECTORS AND THEIR COMPENSATION ARE REVIEWED AND APPROVED BY THE EXECUTIVE DIRECTOR. COMPENSATION ADJUSTMENTS ARE USUALLY DONE AT EACH FISCAL YEAR END AFTER PERFORMANCE REVIEWS. THIS PROCESS IS DOCUMENTED IN THE ORGANIZATION'S BOARD MINUTES OR PERFORMANCE REVIEWS. THE LAST REVIEW DATE WAS HELD IN OCTOBER 2023. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.