Nonprofit · EIN 46-4144959
COMMISSION ON SPORT MANAGEMENT ACCREDITATION
Also known as COSMA
Tax-exempt · FORT COLLINS, CO 80526
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $156,753 | $161,420 | -$4,667 | $153,074 | – | $153,074 |
| December 31, 2024 | 990-EZ | $145,667 | $151,950 | -$6,283 | $157,741 | – | $157,741 |
| December 31, 2023 | 990-EZ | $152,861 | $159,639 | -$6,778 | $164,024 | $0 | $164,024 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Membership dues
- $104,637
- Program service revenue
- $29,635
- Investment income
- $5,750
- Other revenue
- $16,731
Expenses
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fees and payments to contractors
- $89,615
- Occupancy
- $1,384
- Printing, publications and postage
- $109
- Other expenses
- $70,312
- Program services (functional)
- $161,420
Balance sheet and other
- Total assets, start of year
- $157,741
- Total assets, end of year
- $153,074
- Total liabilities, end of year
- –
- Net assets, end of year
- $153,074
- Cash, savings and investments
- $153,074
- Gross receipts
- $156,753
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990-EZ for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Rachel Silverman | Vice Chair | 0 | $0 |
| Jason Perry | Individual Director | 0 | $0 |
| Heath Hooper | Program Director | 0 | $0 |
| DeeDee Merritt Guster | Sport Industry Director | 0 | $0 |
| Susan Foster | Individual Director | 0 | $0 |
| Morris Bowden | Finance Director | 0 | $0 |
| Michelle Richardson | Individual Director | 0 | $0 |
| Mark Vermillion | Program Director | 0 | $0 |
| Christina Mehlon | Chair | 1 | $0 |
| Cassidy Smestad | Student/Secretary Director | 0 | $0 |
| Robert Hoffman | Individual Director | 0 | $0 |
| Brad Cliff | Community College Director | 0 | $0 |
990-EZ for the year ended December 31, 2024: 2 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Robert Case | Chair, Board of Commissioners | 1 | $0 |
| Christina Mehlon | Chair, Board of Directors | 0 | $0 |
990-EZ for the year ended December 31, 2023: 2 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Morris Bowden | Chair, Board of Directors | 0.5 | $0 |
| Charles Crowley | Chair, Board of Commissioners | 0.5 | $0 |
Address and contacts
- Address (IRS master file)
- 2236 WATER BLOSSOM LN, FORT COLLINS, CO 80526-2163
- In care of
- % HEATHER ALDERMAN
- Signed the 990-EZ
- Heather Alderman, Executive Director
- Phone
- (202) 329-1189
- Website
- https://www.cosmaweb.org
Mission
To promote excellence in sport management education worldwide.
Program accomplishments
- Accreditation services for sport management degree programsExpenses $150,120
- Accreditation conference for faculty/studentsExpenses $7,323
- Grant/scholarship program for students in accredited programs.Expenses $3,977 · grants $3,977
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 46-4144959
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2016
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Employment (J02)
- Assets (IRS master file)
- $153,074
- Income (IRS master file)
- $156,753
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $156,753 | $161,420 | $153,074 | XML |
| 990-EZ | December 2024 | $145,667 | $151,950 | $157,741 | XML |
| 990-EZ | December 2023 | $152,861 | $159,639 | $164,024 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 46-4144959).
Questions about COMMISSION ON SPORT MANAGEMENT ACCREDITATION
- What is the EIN of COMMISSION ON SPORT MANAGEMENT ACCREDITATION?
- The employer identification number (EIN) of COMMISSION ON SPORT MANAGEMENT ACCREDITATION is 46-4144959.
- Is COMMISSION ON SPORT MANAGEMENT ACCREDITATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2016.
- Are donations to COMMISSION ON SPORT MANAGEMENT ACCREDITATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does COMMISSION ON SPORT MANAGEMENT ACCREDITATION file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of COMMISSION ON SPORT MANAGEMENT ACCREDITATION due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did COMMISSION ON SPORT MANAGEMENT ACCREDITATION last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who are the officers and directors of COMMISSION ON SPORT MANAGEMENT ACCREDITATION?
- The 990-EZ for the year ended December 31, 2025 lists 12 people; 0 received compensation from the organization.
- How much revenue does COMMISSION ON SPORT MANAGEMENT ACCREDITATION have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $156,753, expenses of $161,420 and total assets of $153,074 at year end.
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