COUNCIL FOR THE ADVANCEMENT OF STANDARDS IN HIGHER EDUCATION (EIN 521228597) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1980

Legal Domicile

Principal Officer

CAROL MILLER SCHAEFER

Phone

8008897270

Tax Period

2024-09-01 to 2025-08-31

COUNCIL FOR THE ADVANCEMENT OF STANDARDS IN HIGHER EDUCATION, founded in 1980, is a small nonprofit that reported $223K in total revenue in fiscal year 2024. Revenue fell 28% from the prior year — a significant decline worth monitoring. Expenses of $414K exceeded revenue, resulting in a 85% operating deficit.

Mission

THE DEVELOPMENT AND PROMULGATION OF PROFESSIONAL EDUCATIONAL STANDARDS.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $181,199

Investment Income $42,130

Other Revenue $0

TOTAL REVENUE $223,329

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $300,719

Other Expenses $413,869

TOTAL EXPENSES $413,869

Year-over-Year Comparison

	2024	2023	Change
Revenue	$223,329	$311,367	-0.3%
Expenses	$413,869	$288,654	+0.4%
Net Income	$-190,540	$22,713	-9.4%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

N/A

Volunteers

100

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
RALPH JOHNSON	PAST PRESIDENT	1.00	Director	$0	$0	$0
GAYLE SPENCER	PRESIDENT	1.00	Officer	$0	$0	$0
CAROL MILLER SCHAEFER	MEMBER AT LARGE ADMIN	1.00	Director	$0	$0	$0
RAY PLAZA	MEMBER AT LARGE STANDARDS	1.00	Director	$0	$0	$0
DAN BUREAU	MEMBER AT LARGE PUBLICATIONS	1.00	Director	$0	$0	$0
CHRISTINE SELF	MEMBER AT LARGE MEMBERSHIP	1.00	Director	$0	$0	$0
LENA CRAIN	EDITOR	5.00	Director	$0	$0	$0
DOREEN MURNER	EXECUTIVE DIRECTOR	40.00	Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$223,329	$413,869	$532,844	$-190,540
2024	$311,367	$288,654	$735,304	$22,713
2023	$248,703	$286,009	$713,967	$-37,306
2022	$311,762	$208,091	$756,644	$103,671
2021	$261,365	$198,213	$816,605	$63,152
2020	$302,838	$229,631	$653,330	$73,207
2018	$209,682	$185,488	$546,221	$24,194

COUNCIL FOR THE ADVANCEMENT OF STANDARDS IN HIGHER EDUCATION