2026-03-24T10:57:40+00:00 2025-06-30 135381590 BDO USA 8401 GREENSBORO DR STE 800 MCLEAN VA 221023599 990 2024-07-01 521573280 COLA INC COLA 4103816581 9881 BROKEN LAND PARKWAY 200 COLUMBIA MD 21406 NANCY STRATTON CEO 4103816581 2026-03-24 true TODD TERESCO P00247720 7038930600 2026-03-24 2024 2025-03-06 01:10:19Z NANCY STRATTON 9881 BROKEN LAND PARKWAY 200 COLUMBIA MD 21406 13353118 false X WWW.COLA.ORG X 1988 MD COLA, INC. IS A PHYSICIAN-DIRECTED ORGANIZATION WHOSE PURPOSE IS TO PROMOTE HEALTH AND SAFETY THROUGH ACCREDITATION AND EDUCATIONAL PROGRAMS. 12 12 71 12 0 0 0 12451626 12437127 707060 915991 0 13158686 13353118 0 0 9105797 9203084 0 0 3642729 3229593 12748526 12432677 410160 920441 19518675 20851337 12217619 11720021 7301056 9131316 COLA, INC. IS A PHYSICIAN-DIRECTED ORGANIZATION WHOSE PURPOSE IS TO PROMOTE HEALTH AND SAFETY THROUGH ACCREDITATION AND EDUCATIONAL PROGRAMS. false false 9002463 0 11682096 ACCREDITATION PRODUCTS: THIS DIVISION IS RESPONSIBLE FOR SCHEDULING ON-SITE SURVEYS FOR THE LABORATORY ACCREDITATION PROGRAM, HANDLING THE PAPERFLOW & TRACKING THE VALIDATION OF EACH PARTICIPANTS PROGRESS THROUGH THE ACCREDITATION PROCESS. COLA'S UNIFORM SET OF FACILITY CRITERIA ADDRESSES ISSUES OF SAFETY, PATIENT CONVENIENCE AND ACCESS. MEDICAL REPORTS FOR EACH PHYSICIAN ARE REVIEWED FOR COMPLIANCE AND CONTENT, ORGANIZATION, CONFIDENTIALITY AND SAFETY STANDARDS. 653000 0 755031 EDUCATION DIVISION: THIS DIVISION PRODUCES NUMEROUS TECHNICAL RESOURCES, FORMS, LETTERS, COURSES AND OTHER E-LEARNING EDUCATIONAL MATERIAL. 9655463 true false false false false false false false false false true false false false true true true false false false 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 false false true 24 0 true 71 true false false false false false false false false false false false false X 12 12 false false false false true true false true true false false false true true true true true true true true false false MD X LOVELY KURIAKOSE 4104233721 9881 BROKEN LAND PARKWAY SUITE 200 COLUMBIA MD 21046 DONNA E SWEET MD DIRECTOR 1.0 0.0 X 0 0 0 EMMANUEL KENTA-BIBI DIRECTOR 1.0 0.0 X 0 0 0 KEITH E DAVIS MD CHAIR 1.0 0.0 X 0 0 0 LISA BOHMAN EGBERT MD DIRECTOR 1.0 0.0 X 0 0 0 LYNN JEFFERS MD DIRECTOR 1.0 0.0 X 0 0 0 MADELYN BUTLER MD DIRECTOR 1.0 0.0 X 0 0 0 MARY MCDONALD MD VICE CHAIR 1.0 0.0 X 0 0 0 NIRALI PATEL MD DIRECTOR 1.0 0.0 X 0 0 0 RICHARD S EISENSTAEDT MD DIRECTOR 1.0 0.0 X 0 0 0 RW CHIP WATKINS MD DIRECTOR 1.0 0.0 X 0 0 0 STEVEN R PESKIN MD DIRECTOR 1.0 0.0 X 0 0 0 VERLIN K JANZEN MD DIRECTOR 1.0 0.0 X 0 0 0 KATHY NUCIFORA COO & SECRETARY 40.0 0.0 X 326051 0 37233 LOVELY KURIAKOSE CONTROLLER/TREASURER 40.0 0.0 X 165176 0 10947 NANCY B STRATTON CEO AND PRESIDENT 40.0 0.0 X 635811 0 57305 BETTY KATHRYN CONNOLLY DIRECTOR OF QMS & IT LIASON 40.0 0.0 X 179126 0 41677 DAVID CHHIENG CMO 40.0 0.0 X 544870 0 43702 ERIKA SILVERMAN HOLDERNESS CHRO 40.0 0.0 X 279859 0 71687 Jeannie St Pierre Director of Business Development 40.0 0.0 X 183781 0 18023 KATHLEEN R WILSON DIRECTOR OF PATHOLOGY 40.0 0.0 X 177281 0 29268 TAMMY L ZINSMEISTER CHIEF INNOVATION OFFICER 40.0 0.0 X 386680 0 50505 DANIELLE T STROUGHTON DUNCAN DIRECTOR OF EDUCATION 40.0 0.0 X 138503 0 8799 DONTE K DUDLEY BUSINESS DEVELOPMENT ASSOCIATE 40.0 0.0 X 253042 0 5235 JESSICA L MUFFOLETTO DIRECTOR OF EVENTS 40.0 0.0 X 128809 0 11797 Ken Cogan Project Manager 40.0 0.0 X 130797 0 26412 TIFFANY P EAMON DIRECTOR OF ACCREDITATION 40.0 0.0 X 149492 0 21515 3679278 0 434105 22 false true false 1 0 0 0 0 0 0 0 0 LABORATORY ACCREDITATION FEES 900099 11682096 11682096 EDUCATIONAL PRODUCTS AND SERVICES 900099 755031 755031 0 0 0 0 12437127 915991 915991 0 0 0 0 0 0 0 0 0 13353118 12437127 0 915991 0 0 0 0 0 0 0 0 3182674 2492576 690098 0 0 0 0 0 4395120 3442128 952992 0 243957 178690 65267 0 753611 551994 201617 0 627722 491613 136109 0 0 0 0 0 25743 13756 11987 0 81409 43501 37908 0 0 0 0 0 0 0 0 0 0 0 74621 50528 24093 0 31289 17131 14158 0 122833 107475 15358 0 663467 356844 306623 0 0 0 0 0 120472 94414 26058 0 1077008 1074300 2708 0 0 0 0 0 543219 471939 71280 0 0 0 0 0 0 0 0 0 254601 136046 118555 0 109125 58312 50813 0 CREDIT CARD FEES 125806 74216 51590 0 0 0 0 12432677 9655463 2777214 0 0 0 0 0 825167 1456906 107180 53013 513732 305988 0 0 0 0 196719 108970 875263 804795 88718 70468 16383050 17763028 0 0 630879 500309 773230 592655 19518675 20851337 1746651 1453042 9857146 9748845 0 0 613822 518134 12217619 11720021 X 7301056 9131316 7301056 9131316 19518675 20851337 920441 909819 0 0 0 0 X false true true false X 1230332 1141405 0 0 0 2371737 10869291 11666955 12460991 12451626 12437127 59885990 0 0 0 12099623 12808360 12460991 12451626 12437127 62257727 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 62257727 461961 700363 599142 707060 915991 3384517 0 461961 700363 599142 707060 915991 3384517 0 266494 266494 0 0 0 532988 12828078 13775217 13060133 13158686 13353118 66175232 0.94080 0.94321 0.05 0.0458 X Schedule A, Part III, Line 12 Other Income DESCRIPTION - MISCELLANEOUS INCOME, COLUMN A - 266494.0, COLUMN B - 266494.0, COLUMN C - 0.0, COLUMN D - 0.0, COLUMN E - 0.0, COLUMN F - 532988.0; 35132 18270 16862 840131 786525 53606 70468 Federal Income Taxes OPERATING LEASE LIABILITY 518134 518134 X 14262937 909819 0 909819 13353118 0 0 13353118 12432677 0 0 12432677 0 0 12432677 Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote IN ACCORDANCE WITH THE GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, THE ORGANIZATION ASSESSES ALL TAX POSITIONS TAKEN. THE ORGANIZATION HAS EVALUATED THESE TAX POSITIONS AND HAS CONCLUDED THAT THERE ARE NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT AS OF JUNE 30, 2025 AND 2024. THE ORGANIZATION IS STILL OPEN TO INCOME TAX EXAMINATIONS FROM TAX YEAR 2021 FORWARD. X X X X false false false false false false false false false NANCY B STRATTON CEO AND PRESIDENT 533201 0 100060 0 2550 0 29997 0 27308 0 693116 0 0 0 KATHY NUCIFORA COO & SECRETARY 295418 0 28083 0 2550 0 26823 0 10410 0 363284 0 0 0 LOVELY KURIAKOSE CONTROLLER/TREASURER 148442 0 14184 0 2550 0 6040 0 4907 0 176123 0 0 0 DAVID CHHIENG CMO 358682 0 23870 0 162318 0 26664 0 17038 0 588572 0 0 0 TAMMY L ZINSMEISTER CHIEF INNOVATION OFFICER 239096 0 24597 0 122987 0 30500 0 20005 0 437185 0 0 0 ERIKA SILVERMAN HOLDERNESS CHRO 254739 0 22570 0 2550 0 29997 0 41690 0 351546 0 0 0 BETTY KATHRYN CONNOLLY DIRECTOR OF QMS & IT LIASON 158066 0 18510 0 2550 0 30500 0 11177 0 220803 0 0 0 KATHLEEN R WILSON DIRECTOR OF PATHOLOGY 159049 0 15682 0 2550 0 22913 0 6355 0 206549 0 0 0 Jeannie St Pierre Director of Business Development 169981 0 11250 0 2550 0 0 0 18023 0 201804 0 0 0 DONTE K DUDLEY BUSINESS DEVELOPMENT ASSOCIATE 50327 0 200165 0 2550 0 0 0 5235 0 258277 0 0 0 TIFFANY P EAMON DIRECTOR OF ACCREDITATION 133755 0 13187 0 2550 0 21515 0 0 0 171007 0 0 0 Ken Cogan Project Manager 128247 0 0 0 2550 0 26412 0 0 0 157209 0 0 0 Form 990, Part VI, Line 6 Classes of members or stockholders COLA HAS THREE MEMBER ORGANIZATIONS: THE AMERICAN MEDICAL ASSOCIATION, THE AMERICAN ACADEMY OF FAMILY PHYSICIANS, AND THE AMERICAN COLLEGE OF PHYSICIANS. Form 990, Part VI, Line 7a Members or stockholders electing members of governing body EACH MEMBER ORGANIZATION MAY APPOINT THREE MEMBERS TO THE COLA BOARD OF DIRECTORS. Form 990, Part VI, Line 11b Review of form 990 by governing body FORM 990 IS BASED UPON FINANCIAL STATEMENTS AUDITED BY AN INDEPENDENT ACCOUNTANT AS WELL AS SUPPORTING AND UNIQUE SCHEDULES SUPPLIED BY COLA MANAGEMENT. INDEPENDENT ACCOUNTANT REVIEWS INFORMATION SUPPLIED BY COLA MANAGEMENT AND PREPARES RETURN WHICH IS THEN REVIEWED BY THE TREASURER AND CHIEF EXECUTIVE OFFICER. FINAL DRAFT IS SUPPLIED TO THE FINANCE COMMITTEE OF THE COLA BOARD OF DIRECTORS FOR REVIEW AND DISTRIBUTED TO THE ENTIRE BOARD PRIOR TO FILING. Form 990, Part VI, Line 12c Conflict of interest policy EACH MEMBER OF THE COLA BOARD OF DIRECTORS HAS A LEGAL AND FIDUCIARY REPONSIBILITY, WHILE ACTING AS A COLA DIRECTOR, TO MAKE DECISIONS EXCLUSIVELY BASED ON WHAT THE DIRECTOR BELIEVES TO BE IN THE BEST INTERESTS OF COLA. NO DIRECTOR SHOULD VOTE OR TAKE A POSITION ON A COLA ISSUE BASED ON PERSONAL INTERESTS OR ON THE INTERESTS OF ANOTHER ORGANIZATION. IF A DIRECTOR BELIEVES THAT THERE MAY BE A PERSONAL OR ORGANIZATIONAL INTEREST THAT MIGHT BE PERCEIVED AS AFFECTING HIS OR HER ABILITY TO ACT IN THE BEST INTERESTS OF COLA OR A PARTICULAR MATTER, THAT ISSUE SHOULD BE DISCLOSED SO THAT THE CONFLICT OR POTENTIAL CONFLICT IS CLEARLY UNDERSTOOD. IF THE DIRECTOR, THE RELEVANT COMMITTEE, OR THE BOARD BELIEVES THAT THE DISCLOSED CONFLICT OR POTENTIAL CONFLICT MIGHT REASONABLY PREVENT THE DIRECTOR FROM ACTING SOLELY IN THE BEST INTERESTS OF COLA ON A PARTICULAR MATTER, THE DIRECTOR SHOULD NOT PARTICIPATE IN THE DISCUSSION OR IN THE VOTE ON THAT MATTER AND IF THE CONFLICT IS GREAT ENOUGH, THEY SHOULD LEAVE THE DISCUSSION. NO CONFIDENTIAL INFORMATION, STRATEGIES OR PLANS RELATING TO COLA SHOULD BE DISCLOSED TO ANY OTHER PERSON OR ORGANIZATION. DISCLOSURE OF SUCH INFORMATION, STRATEGIES, OR PLANS COULD CONSTITUTE A VIOLATION OF THE DIRECTOR'S DUTY OF LOYALTY TO COLA. IF THERE IS ANY QUESTION ABOUT A CONFLICT OF INTEREST OR POTENTIAL CONFLICT, THE DIRECTOR SHOULD ADDRESS THE QUESTION TO THE CHAIR OF THE BOARD OR THE CHIEF EXECUTIVE OFFICER. EACH DIRECTOR MUST ANNUALLY SIGN THE CONFLICT OF INTEREST FORM FOR THE BOARD OF DIRECTORS. EACH DIRECTOR MUST ANNUALLY SIGN THE CONFLICT OF INTEREST FORM FOR THE BOARD OF DIRECTORS. ANY CONFLICT OF INTEREST BY A KEY EMPLOYEE (OTHER THAN BY THE CHIEF EXECUTIVE OFFICER) IS REQUIRED TO BE DISCLOSED TO THE CHIEF EXECUTIVE OFFICER (CEO), WHEREAS ANY CONFLICTS OF INTEREST INVOLVING THE CEO ARE REQUIRED TO BE DISCLOSED TO THE CHAIRMAN OF THE BOARD. THE KEY EMPLOYEE IS UNDER A CONTINUING OBLIGATION TO DISCLOSE ANY ACTUAL OR POTENTIAL CONFLICT OF INTEREST AS SOON AS IT IS KNOWN, OR REASONABLY SHOULD BE KNOWN. KEY EMPLOYEES ARE REQUIRED TO COMPLETE A QUESTIONNAIRE TO FULLY AND COMPLETELY DISCLOSE THE MATERIAL FACTS ABOUT ANY ACTUAL OR POTENTIAL CONFLICTS OF INTEREST. THE DISCLOSURE STATEMENT IS COMPLETED UPON HIS/HER ASSOCIATION WITH COLA AND IS UPDATED ANNUALLY THEREAFTER. AN ADDITIONAL DISCLOSURE STATEMENT IS FILED AT SUCH TIME AS AN ACTUAL OR POTENTIAL CONFLICT ARISES. COPIES ARE PROVIDED TO THE CHIEF EXECUTIVE OFFICER OF COLA AND KEPT IN THE HUMAN RESOURCES DEPARTMENT. IN THE CASE OF THE CHIEF EXECUTIVE OFFICER'S DISCLOSURE, THAT STATEMENT IS PROVIDED TO THE CHAIRMAN OF THE BOARD AND CORPORATE SECRETARY. Form 990, Part VI, Line 15a Process to establish compensation of top management official A COMMITTEE OF THE BOARD, COMPOSED ENTIRELY OF INDIVIDUALS WITH NO "CONFLICTS OF INTEREST" (AS DEFINED UNDER IRS RULES), DETERMINED THE CHIEF EXECUTIVE OFFICER (CEO)'S COMPENSATION FOR THE REPORTING YEAR. THE COMMITTEE OBTAINED A DETAILED MARKET-BASED COMPENSATION ANALYSIS FROM A CONSULTING FIRM. THIS COMPENSATION ANALYSIS PROVIDED COMPARABILITY DATA FOR POSITIONS COMPARABLE TO THAT OF THE CEO. THIS COMPENSATION ANALYSIS WAS THEN USED BY THE COMMITTEE TO DETERMINE THE APPROPRIATE COMPENSATION FOR THE CEO. THE COMMITTEE KEEPS DETAILED MINUTES TO DOCUMENT CONTEMPORANEOUSLY ALL DELIBERATIONS AND DECISIONS WITH RESPECT TO THE CEO'S COMPENSATION. THOSE MINUTES ARE THEN REVIEWED, CORRECTED IF APPROPRIATE, AND APPROVED AT THE NEXT FOLLOWING COMMITTEE MEETING. Form 990, Part VI, Line 15b Process to establish compensation of other employees A COMMITTEE OF THE BOARD COMPOSED ENTIRELY OF INDIVIDUALS WITH NO "CONFLICTS OF INTEREST" (AS DEFINED UNDER IRS RULES), REVIEWED AND APPROVED COMPENSATION FOR OFFICERS AND KEY EMPLOYEES FOR THE REPORTING YEAR. THE COMMITTEE OBTAINED A DETAILED MARKET-BASED COMPENSATION ANALYSIS FROM A CONSULTING FIRM. THIS COMPENSATION ANALYSIS PROVIDED COMPARABILITY DATA FOR POSITIONS COMPARABLE TO THAT OF THE OFFICERS AND KEY EMPLOYEES. THIS COMPENSATION ANALYSIS WAS THEN USED BY THE COMMITTEE TO DETERMINE IF THE COMPENSATION PACKAGES FOR THOSE OFFICERS AND KEY EMPLOYEES ARE REASONABLE WHEN COMPARED TO THE COMPARABLE INDEPENDENTLY OBTAINED DATA. COMMITTEE KEEPS DETAILED MINUTES TO DOCUMENT CONTEMPORANEOUSLY ALL DELIBERATIONS AND DECISIONS WITH RESPECT TO THE COMPENSATION OF OFFICERS AND KEY EMPLOYEES. THOSE MINUTES ARE THEN REVIEWED, CORRECTED IF APPROPRIATE, AND APPROVED AT THE NEXT FOLLOWING COMMITTEE MEETING. IDENTIFIED BELOW ARE THE OFFICER OR KEY EMPLOYEE POSITIONS FOR WHICH THE PROCESS DESCRIBED ABOVE WAS USED TO ESTABLISH COMPENSATION OF THE PERSONS WHO SERVED IN THOSE OFFICES OR POSITIONS, AND THE YEAR IN WHICH THIS PROCESS WAS LAST UNDERTAKEN FOR EACH SUCH PERSON: CHIEF EXECUTIVE OFFICER: 2024 CHIEF FINANCIAL OFFICER/TREASURER: 2019 CHIEF OPERATING OFFICER: 2019 CHIEF MEDICAL OFFICER: 2020 CHIEF HUMAN RESOURCES : 2019 Form 990, Part VI, Line 19 Required documents available to the public THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.