I work for a community-based non-profit agency in Massachusetts, USA.

Can a Certified Peer Specialist be considered a "skilled' worker under FASB 116? If so, the agency can classify his time in any "skilled" and "necessary" capacity as an in-kind donation.

For reference, our agency offers support services to persons with a certain mental health diagnosis. One of our volunteers has started a life-coaching program where he offers support to several of our clients. He has a non-clinical license as a Certified Peer Specialist which is recognized by the Commonwealth of Massachusetts.

We would like to include his hours as public support. Is this possible? Thank you.