2026-07-06T06:50:07-05:00 2025-09-30 521392008 GELMAN ROSENBERG & FREEDMAN 4550 MONTGOMERY AVE SUITE 800N BETHESDA MD 208142930 990 2024-10-01 351832786 ACCREDITING BUREAU OF HEALTH EDUCATION SCHOOLS INC ACCR 3012917550 6116 EXECUTIVE BLVD 730 NORTH BETHESDA MD 20852 INDIA TIPS EXECUTIVE DIRECTOR 3012917550 2026-07-06 1 0 ELIZABETH W HELLER P00397829 3019519090 2024 2025-03-06 01:10:19Z INDIA TIPS 6116 EXECUTIVE BLVD 730 NORTH BETHESDA MD 20852 6112429 0 X WWW.ABHES.ORG X 1997 VA SEE PART III LINE 1. 12 12 21 7 0 0 815 2070 5486408 5369413 810072 740946 0 0 6297295 6112429 5000 5000 0 0 2738806 2699428 0 0 0 2687226 2313584 5431032 5018012 866263 1094417 22101138 24567218 1896667 1932071 20204471 22635147 TO ENHANCE THE QUALITY OF EDUCATION AND TRAINING AND PROMOTE INSTITUTIONAL AND PROGRAMMATIC ACCOUNTABILITY THROUGH SYSTEMATIC AND CONSISTENT PROGRAM EVALUATION. 0 0 3231122 4941800 ACCREDITATION: SCHOOL INSPECTIONS ARE REQUIRED FOR ALL MEMBER ENTITIES. COSTS TO CONDUCT THESE REVIEWS ARE PART OF THE FUNCTION FOR WHICH THE BUREAU EXISTS. 572485 5000 427613 CONFERENCES AND WORKSHOPS WERE HELD TO PROVIDE INFORMATION AND TRAINING REGARDING ACCREDITATION AND COMPLIANCE. 3803607 1 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 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 1 195 0 1 21 1 0 0 0 0 0 0 0 0 0 0 0 0 X 12 12 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 TIMOTHY LEE CHAIR 3.00 X X 1000 0 0 JEFFREY BILTZ VICE-CHAIR 3.00 X X 1500 0 0 MATTHEW CALHOUN PAST CHAIR 3.00 X X 0 0 0 STEPHEN SCHWARTZ TREASURER 3.00 X X 0 0 0 BOB PAXTON SECRETARY 3.00 X X 1000 0 0 STEVE PETERSON PUBLIC MEMBER-AT-LARGE 3.00 X X 0 0 0 THERESA TANGONAN COMMISSIONER 3.00 X 600 0 0 MARK ANDREWS COMMISSIONER 3.00 X 3250 0 0 KATHALEEN L COLE COMMISSIONER 3.00 X 2050 0 0 LAKEISA CUMBERBATCH COMMISSIONER 3.00 X 0 0 0 AMY GRAY COMMISSIONER 3.00 X 4000 0 0 JULIE ORLOFF COMMISSIONER 3.00 X 0 0 0 KEITH CASTILLO COMMISSIONER(UNTIL 06/25) 3.00 X 0 0 0 JEANETTE JONES COMMISSIONER(UNTIL 06/25) 3.00 X 0 0 0 CHERYL HAYEK GREEN COMMISSIONER(UNTIL 02/25) 3.00 X 1500 0 0 INDIA TIPS EXECUTIVE DIRECTOR 40.00 X 378075 0 53891 CRYSTAL CALARUSSE ASSOC. E.D. OF PROG. DEVEL 40.00 X 186430 0 15040 KELLY COSTELLO ASSOCIATE DIR. OF ACCREDITATION 40.00 X 117203 0 19281 HOLLY DOERING SENIOR PROJECT MANAGER 40.00 X 115202 0 17708 VICMAR PAZ MORALES MANAGER OF OPERATIONS 40.00 X 106934 0 13943 AMY ROWE ASSOC. EXEC. DIR OF MEMBERSHIP SVC 0.00 X 193034 0 40375 1111778 0 160238 6 1 1 0 OMNI LOUISVILLE HOTEL 400 SOUTH 2ND STREET LOUISVILLE KY 40202 CONFERENCE 202034 1 2070 2070 ANNUAL SUSTAINING FEES 900099 3183200 3183200 SCHOOL INSPECTION FEES 900099 1024000 1024000 APPLICATION FEES 900099 721600 721600 CONFERENCES 900099 320271 320271 WORKSHOP 900099 107342 107342 13000 13000 5369413 740946 740946 6112429 5369413 0 740946 5000 5000 565650 323194 242456 1697446 1215100 482346 91451 61966 29485 180931 122596 58335 163950 111090 52860 108476 58565 49911 34395 34395 39083 39083 172899 111917 60982 65361 48597 16764 152842 104592 48250 136067 96140 39927 347160 339920 7240 240468 240292 176 115153 93449 21704 58863 44787 14076 SCHOOL INSPECTIONS 746808 746808 HONORARIA 41400 39989 1411 EQUIPMENT RENTAL 22222 16080 6142 MEMBERSHIPS & SUBSCR. 21609 15637 5972 10778 7888 2890 5018012 3803607 1214405 0 386824 512584 254244 855378 433044 397685 123923 128584 962881 503921 475256 458960 19393719 21679829 1034128 534198 22101138 24567218 588275 610388 600770 722250 707622 599433 1896667 1932071 X 20194828 22628434 9643 6713 20204471 22635147 22101138 24567218 1094417 1336259 0 X 0 1 X 1 0 X 401060 815 2070 403945 4705121 5141134 5400218 5486408 5369413 26102294 4705121 5141134 5801278 5487223 5371483 26506239 0 14160 33655 123721 9226 180762 14160 33655 123721 9226 180762 26325477 269353 568345 592829 582069 740946 2753542 269353 568345 592829 582069 740946 2753542 4974474 5709479 6394107 6069292 6112429 29259781 0.89970 0.90860 0.09410 0.08530 X 28112 13692 14420 934769 490229 444540 458960 OPERATING LEASE LIABILITY 599433 599433 7409605 1336259 1336259 6073346 39083 39083 6112429 4978929 0 4978929 39083 39083 5018012 X 1 0 0 0 0 0 0 1 0 INDIA TIPS EXECUTIVE DIRECTOR 356775 0 21300 0 0 0 21916 0 31975 0 431966 0 0 0 AMY ROWE ASSOC. EXEC. DIR OF MEMBERSHIP SVC 115996 0 0 0 77038 0 5372 0 35003 0 233409 0 0 0 CRYSTAL CALARUSSE ASSOC. E.D. OF PROG. DEVEL 175927 0 10503 0 0 0 12269 0 2771 0 201470 0 0 0 PART I, LINE 4A THE ASSOCIATE EXECUTIVE DIRECTOR OF MEMBERSHIP SERVICES RECEIVED A SERIES OF SEVERANCE PAYMENTS TOTALING $77,038. PART I, LINE 7 THESE INDIVIDUALS LISTED IN PART VII, SECTION A, RECEIVED DISCRETIONARY MERIT BONUSES: - INDIA TIPS - $21,300 - CRYSTAL CALARUSSE - $10,503 - KELLY COSTELLO - $6,706 - HOLLY DOERING - $6,490 - VICMAR PAZ MORALES $6,181 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 CURRENTLY ACCREDITED INSTITUTIONS AND PROGRAMS ARE ELIGIBLE TO NOMINATE AND ELECT BOARD MEMBERS. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 WAS PREPARED BY 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 AVAILABLE 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 IN SEPTEMBER 2025. 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.