2026-03-27T13:02:57-04:00 2025-12-31 420991212 HOGAN - HANSEN PC 3128 BROCKWAY ROAD WATERLOO IA 507015103 990 2025-01-01 202218810 HEALTHCARE QUALITY ASSOCIATION ON ACCREDITATION INC HEAL 8669094722 114 EAST 4TH STREET STE 200 WATERLOO IA 50703 RHONDA D PEARCE EXECUTIVE DIRECTOR 8888904269 2026-03-24 true STEVEN K DUGGAN CPA P00424293 3192335225 2026-03-17 2025 2025-03-06 01:10:19Z JOHN ROOFF 10 OLD SALT LANE SOUTH DENNIS MA 02660 2279054 false X WWW.HQAA.ORG X 2005 IA ACCREDITATION SERVICES - TO DEFINE, ASSIST, SUPPORT AND ENSURE THAT DEMONSTRATION OF HIGH STANDARDS OF QUALITY AND BUSINESS PRACTICES EXIST IN THE HEALTHCARE INDUSTRY, SPECIFICALLY FOR ORGANIZATIONS THAT DISPENSE HOME MEDICAL EQUIPMENT INCLUDING RETAIL PHARMACIES, MEDICAL PRACTICES, HOME IV COMPOUNDING PHARMACIES, FACILITY-BASED VENTILATOR UNITS AND THIRD PARTY BILLING COMPANIES. HQAA AWARDS ACCREDITATION TO THOSE WHO HAVE BEEN OBSERVED TO BE PRACTICING INDUSTRY QUALITY-BASED STANDARDS AND PROVIDES CONTINUOUS SUPPORT IN THE MAINTENANCE OF THESE STANDARDS IN ORDER TO ENSURE CONSISTENT INTEGRITY WITHIN THESE HEALTHCARE SPECIALTIES. 6 6 13 0 0 3484635 2162977 100605 116077 0 3585240 2279054 0 0 981903 985093 0 0 1561906 1264087 2543809 2249180 1041431 29874 3525335 3545908 984513 975212 2540822 2570696 X ACCREDITATION SERVICES - TO DEFINE, ASSIST, SUPPORT AND ENSURE THAT DEMONSTRATION OF HIGH STANDARDS OF QUALITY AND BUSINESS PRACTICES EXIST IN THE HEALTHCARE INDUSTRY, SPECIFICALLY FOR ORGANIZATIONS THAT DISPENSE HOME MEDICAL EQUIPMENT INCLUDING RETAIL PHARMACIES, MEDICAL PRACTICES, HOME IV COMPOUNDING PHARMACIES, FACILITY-BASED VENTILATOR UNITS AND THIRD PARTY BILLING COMPANIES. HQAA AWARDS ACCREDITATION TO THOSE WHO HAVE BEEN OBSERVED TO BE PRACTICING INDUSTRY QUALITY-BASED STANDARDS AND PROVIDES CONTINUOUS SUPPORT IN THE MAINTENANCE OF THESE STANDARDS IN ORDER TO ENSURE CONSISTENT INTEGRITY WITHIN THESE HEALTHCARE SPECIALTIES. false false ACCREDITATION SERVICES - TO DEFINE, ASSIST, SUPPORT AND ENSURE THAT DEMONSTRATION OF HIGH STANDARDS OF QUALITY AND BUSINESS PRACTICES EXIST IN THE HEALTHCARE INDUSTRY, SPECIFICALLY FOR ORGANIZATIONS THAT DISPENSE HOME MEDICAL EQUIPMENT INCLUDING RETAIL PHARMACIES, MEDICAL PRACTICES, HOME IV COMPOUNDING PHARMACIES, FACILITY-BASED VENTILATOR UNITS AND THIRD PARTY BILLING COMPANIES. HQAA AWARDS ACCREDITATION TO THOSE WHO HAVE BEEN OBSERVED TO BE PRACTICING INDUSTRY QUALITY-BASED STANDARDS AND PROVIDES CONTINUOUS SUPPORT IN THE MAINTENANCE OF THESE STANDARDS IN ORDER TO ENSURE CONSISTENT INTEGRITY WITHIN THESE HEALTHCARE SPECIALTIES. false false false false false false false false false true false false false false false false false false false false false false false false false false false false true false false false false false true false false false false false false false false true 28 0 true 13 true false false false false false false false false X 6 6 false false false false false false false true true false false true true true true true true true true true true X X FAYE SCHARES 8774917941 114 EAST 4TH STREET SUITE 200 WATERLOO IA 50703 RHONDA D PEARCE EXECUTIVE DI 40.00 X 209244 0 7392 HAROLD DAVIS DIR. OF SURV 40.00 X 111136 0 19807 CAROL LAUMER PRESIDENT 1.00 X X 5680 0 0 ROBERT GREENWOOD DIRECTOR 1.00 X 4000 0 0 MICHAEL MALLARO BOARD SECRET 1.00 X X 4000 0 0 GREG PACKER DIRECTOR 1.00 X 4000 0 0 DAVID LYMAN BOARD TREASU 1.00 X X 3500 0 0 JOHN ROOFF VICE-PRESIDE 1.00 X X 2000 0 0 343560 27199 2 false true false JAMES T DEHLER 6853 CALLE CERCA TUCSON AZ 85715 121675 1 ACCREDITATION FEE - HME 621990 1318505 1318505 REIMBURSABLE SURVEYOR EXPENSE 621990 315025 315025 ACCRED FEE - PHARMACY - OTHER 621990 262105 262105 WORKROOM FEES 621990 107575 107575 APPLICATION FEES 621990 62800 62800 96967 96967 2162977 116077 116077 2279054 2162977 116077 X 239816 239816 614285 614285 15482 15482 46118 46118 69392 69392 1207 1207 412928 412928 78835 78835 48812 48812 111043 111043 140358 140358 334874 334874 34719 34719 8799 8799 39659 39659 BANK CHARGES 32804 32804 BAD DEBT EXPENSE 17585 17585 PENSION ADMIN FEES 1308 1308 TRAINING 771 771 385 385 2249180 2249180 0 0 359183 190935 2601009 2716781 516997 531071 36994 38582 402812 334273 11152 68539 3525335 3545908 178858 146592 805655 828620 984513 975212 X 2540822 2570696 2540822 2570696 3525335 3545908 29874 X false true false 5670 5670 397142 334273 62869 68539 X X false false false RHONDA D PEARCE EXECUTIVE DIRECTOR 173932 35312 5298 2094 216636 JAMES E WALSH SECRETARY 126576 SEE PART V SUPP INFO false JAMES E WALSH SECRETARY 128022 SEE PART V SUPP INFO false SCHEDULE L, PART V SCH L, PART IV, BUSINESS TRANSACTIONS INVOLVING INTERESTED PERSON: (A) NAME OF PERSON: VGM GROUP, INC (B) RELATIONSHIP BETWEEN INTERESTED PERSON AND ORGANIZATION: JAMES E. WALSH, SECRETARY, IS AN OFFICER OF VGM GROUP, INC. (D) DESCRIPTION OF TRANSACTION: THE FILING ORGANIZATION PAID VGM GROUP, INC. THE FILING ORGANIZATION PAID 104,576 TOWARDS SOFTWARE, WEBSITE DEVELOPMENT, DESIGN, AND UPGRADES UNDER CAPITAL LEASE. ADDITIONALLY, 22,000 WAS PAID UNDER A MARKETING AGREEMENT. (A) NAME OF PERSON: JSA DEVELOPMENT, LLC (B) RELATIONSHIP BETWEEN INTERESTED PERSON AND ORGANIZATION: JAMES E. WALSH, SECRETARY, HAS A MAJORITY INTEREST IN THE LLC. (D) DESCRIPTION OF TRANSACTION: THE FILING ORGANIZATION PAID JSA DEVELOPMENT, LLC RENT FOR OFFICE SPACE IN THE AMOUNT OF 128,022. FORM 990 - ORGANIZATION'S MISSION ACCREDITATION SERVICES - TO DEFINE, ASSIST, SUPPORT AND ENSURE THAT DEMONSTRATION OF HIGH STANDARDS OF QUALITY AND BUSINESS PRACTICES EXIST IN THE HEALTHCARE INDUSTRY, SPECIFICALLY FOR ORGANIZATIONS THAT DISPENSE HOME MEDICAL EQUIPMENT INCLUDING RETAIL PHARMACIES, MEDICAL PRACTICES, HOME IV COMPOUNDING PHARMACIES, FACILITY-BASED VENTILATOR UNITS AND THIRD PARTY BILLING COMPANIES. HQAA AWARDS ACCREDITATION TO THOSE WHO HAVE BEEN OBSERVED TO BE PRACTICING INDUSTRY QUALITY-BASED STANDARDS AND PROVIDES CONTINUOUS SUPPORT IN THE MAINTENANCE OF THESE STANDARDS IN ORDER TO ENSURE CONSISTENT INTEGRITY WITHIN THESE HEALTHCARE SPECIALTIES. FORM 990, PAGE 6, PART VI, LINE 11B THE FORM 990 IS REVIEWED BY THE EXECUTIVE DIRECTOR. AFTER THIS INITIAL REVIEW BY MANAGEMENT, A BOARD REVIEW DRAFT OF THE FORM 990 IS PROVIDED TO THE ENTIRE BOARD OF DIRECTORS FOR COMMENTS AND/OR QUESTIONS. AFTER ALL THE CHANGES RESULTING FROM THE MANAGEMENT AND BOARD REVIEWS OF THE FORM 990 HAVE BEEN ADDRESSED BY THE OUTSIDE PREPARER, A FINAL COPY OF THE FORM 990 IS DISTRIBUTED TO THE BOARD OF DIRECTORS PRIOR TO FILING WITH THE IRS. FORM 990, PAGE 6, PART VI, LINE 12C OFFICERS, DIRECTORS, AND ALL EMPLOYEES COMPLETE CONFLICT OF INTEREST STATEMENTS ANNUALLY. CONFLICTS OF INTEREST DISCLOSED ON THE ANNUAL STATEMENTS ARE ULTIMATELY REPORTED TO, CONSIDERED BY, AND VOTED ON (IF APPLICABLE) BY THE FULL BOARD OF DIRECTORS. FORM 990, PAGE 6, PART VI, LINE 15A THE BOARD OF DIRECTORS CONDUCTS A PERFORMANCE REVIEW OF THE EXECUTIVE DIRECTOR, COMPARES THEIR SALARY TO AVAILABLE DATA AND APPROVES THE SALARY ANNUALLY. FORM 990, PAGE 6, PART VI, LINE 15B THE EXECUTIVE DIRECTOR RECOMMENDS SALARIES AND WAGES FOR OTHER SENIOR MANAGEMENT AS PART OF THE BUDGET PROCESS AND THE FULL BOARD OF DIRECTORS APPROVES THE BUDGET. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART IX, LINE 11G CONSULTANT FEES - REGULAR 2,400 0 0 CONSULTANT FEE - ADVISORY 20,750 0 0 SURVEYOR TIME - HQAA REGULAR 340,700 0 0 PROFESSIONAL FEES 2,935 0 0 PAYROLL PROCESSING SERVICES 9,792 0 0 CONTRACT LABOR 4,470 0 0 TIME - PRECEPTORSHIP 10,750 0 0 EXPENSES - PRECEPTORSHIP 21,131 0 0 TOTAL 412,928 0 0