2023-05-12T13:11:51-05:00 2022-06-30 522010201 MILLERMUSMAR CPAS 2100 RESTON PARKWAY SUITE 400 RESTON VA 20191 990 2021-07-01 520902160 NATIONAL ACCREDITING COMMISSION OF CAREER ARTS & SCIENCES INC NATI 7036007600 3015 COLVIN ST ALEXANDRIA VA 22314 DARIN M WALLACE ESQ EXECUTIVE DIRECTOR 7036007600 2023-05-10 1 DARIN WALLACE ESQ XXX-XX-XXXX G F MUSMAR CPA P00176506 7034378877 2023-05-10 3 AAL1 IAL1 2021 2023-04-26 12:10:37Z DARIN M WALLACE ESQ 3015 COLVIN ST ALEXANDRIA VA 22314 7081770 0 X WWW.NACCAS.ORG X 1969 DE TO ADVANCE AND DEVELOP EDUCATIONAL STANDARDS IN THE FIELDS OF COSMETOLOGY, BARBERING, MANICURING, MASSAGE THERAPY, AND COGNATE AREAS WHICH SERVE TO SUPPLEMENT THE PRACTICAL, SCIENTIFIC, AND BUSINESS SKILLS OF THOSE PROFESSIONS. COSMETOLOGY CONCERNS THE CARE FOR THE HEALTH, CONDITION, AND APPEARANCE OF HAIR, SKIN, NAILS, AND COGNATE AREAS; TO GIVE RECOGNITION THROUGH ACCREDITATION TO SCHOOLS THAT MAINTAIN HIGH STANDARDS OF COSMETOLOGY, BARBERING, MANICURING, MASSAGE THERAPY, OR HEALTH & WELLNESS EDUCATION AND ASSURE QUALITY PROGRAMS FOR THEIR STUDENTS; TO ENCOURAGE HIGH STANDARDS OF ETHICAL AND PROFESSIONAL CONDUCT AND PROGRAMS DESIGNED TO IMPROVE SERVICE TO THE PUBLIC IN THE FIELDS OF COSMETOLOGY, BARBERING, MANICURING, MASSAGE THERAPY, AND COGNATE AREAS. 13 13 38 0 0 0 0 0 6144776 6505621 87996 76149 0 0 6232772 6581770 0 0 0 0 3860911 3100098 0 0 0 2057311 2523802 5918222 5623900 314550 957870 11735741 10875364 3573332 1935964 8162409 8939400 X TO ADVANCE AND DEVELOP EDUCATIONAL STANDARDS IN THE FIELDS OF COSMETOLOGY, BARBERING, MANICURING, MASSAGE THERAPY, AND COGNATE AREAS WHICH SERVE TO SUPPLEMENT THE PRACTICAL, SCIENTIFIC, AND BUSINESS SKILLS OF THOSE PROFESSIONS. COSMETOLOGY CONCERNS THE CARE FOR THE HEALTH, CONDITION, AND APPEARANCE OF HAIR, SKIN, NAILS, AND COGNATE AREAS; TO GIVE RECOGNITION THROUGH ACCREDITATION TO SCHOOLS THAT MAINTAIN HIGH STANDARDS OF COSMETOLOGY, BARBERING, MANICURING, MASSAGE THERAPY, OR HEALTH & WELLNESS EDUCATION AND ASSURE QUALITY PROGRAMS FOR THEIR STUDENTS; TO ENCOURAGE HIGH STANDARDS OF ETHICAL AND PROFESSIONAL CONDUCT AND PROGRAMS DESIGNED TO IMPROVE SERVICE TO THE PUBLIC IN THE FIELDS OF COSMETOLOGY, BARBERING, MANICURING, MASSAGE THERAPY, AND COGNATE AREAS. 0 0 4449206 6505621 ADVANCED AND DEVELOPED EDUCATIONAL STANDARDS IN THE FIELDS OF COSMETOLOGY, BARBERING, MANICURING, MASSAGE THERAPY, AND COGNATE AREAS BY PERFORMING THE ACCREDITATION FUNCTION FOR APPROXIMATELY 1,300 SCHOOLS. THERE WERE APPROXIMATELY 280 SCHOOL VISITS COMPLETED DURING THE FISCAL YEAR ENDED 6/30/2022. 4449206 1 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 104 0 1 38 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 13 13 0 0 1 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 VA X STEVEN GOLDSTEIN DIRECTOR OF FINANCE 7036007600 3015 COLVIN STREET ALEXANDRIA VA 22314 ALEXANDER GARCIA COMMISSIONER - CHAIRMAN 5.00 X X 18596 0 0 STEVEN DAWSON COMMISSIONER - FIRST VICE-CHAIR 5.00 X X 17745 0 0 SCOTT BOURANIS COMMISSIONER - SECOND VICE-CHAIR 5.00 X X 14211 0 0 DOROTHY MCKINLEY-SORESSI COMMISSIONER - TREASURER 5.00 X X 14030 0 0 REBECCA BROCKMANN COMMISSIONER - SECRETARY 5.00 X X 15410 0 0 SALVATORE PAPPACODA COMMISSIONER 5.00 X 14140 0 0 FRANK TRIEU COMMISSIONER 5.00 X 18370 0 0 KENNETH YOUNG COMMISSIONER 5.00 X 9025 0 0 KIMBERLY MCINTOSH COMMISSIONER 5.00 X 5340 0 0 DIANNA PETERSON COMMISSIONER 5.00 X 12360 0 0 JOHN RODDY COMMISSIONER 5.00 X 13950 0 0 LETHA BARNES COMMISSIONER 5.00 X 16670 0 0 BRENDA SCHARMAN COMMISSIONER 5.00 X 14230 0 0 ANTHONY MIRANDO BOARD ADVISOR 5.00 X 535583 0 20677 DARIN WALLACE EXECUTIVE DIRECTOR 45.00 X 259332 0 39628 EDDIE BROOMFIELD ASSOCIATE EXECUTIVE DIRECTOR 45.00 X 181743 0 27113 STEVEN GOLDSTEIN DIRECTOR OF FINANCE 45.00 X 140909 0 21210 MARY NELL MYERS DIRECTOR OF ACCREDITATION 45.00 X 121014 0 19632 1422658 0 128260 5 1 1 0 0 SUSTAINING FEES 541900 2564779 2564779 ON SITE VISITS 541900 1511201 1511201 APPLICATION FEES 541900 1471890 1471890 WORKSHOPS 541900 440794 440794 LATE AND APPEAL FEES 541900 313236 313236 203721 203721 6505621 76149 76149 500000 500000 0 0 6581770 6505621 0 76149 1039298 865356 173942 1472379 1225953 246426 120162 100051 20111 296264 246680 49584 171995 143209 28786 99966 99966 34950 34950 264418 144861 119557 202304 128454 73850 152867 22351 130516 12583 12583 460092 460092 72914 59658 13256 110120 110120 SCHOOL VISITS 797892 797892 HONORARIA 127475 127475 BAD DEBT 77776 77776 RECRUITING EXPENSES 60545 60545 49900 36815 13085 5623900 4449206 1174694 0 4922328 4731052 3995790 3314911 103382 154488 120486 131797 3268822 727656 2591805 2541166 1950 1950 11735741 10875364 1196495 304261 2368476 1623612 8361 8091 3573332 1935964 X 8162409 8939400 8162409 8939400 11735741 10875364 957870 -180879 0 X X 0 1 X 1 0 X 5040867 4509878 4631542 4529864 4349905 23062056 2586431 2459971 1863107 1614912 2155716 10680137 7627298 6969849 6494649 6144776 6505621 33742193 0 0 0 33742193 90206 91734 99031 87996 76149 445116 90206 91734 99031 87996 76149 445116 7717504 7061583 6593680 6232772 6581770 34187309 0.98700 0.98870 0.01300 0.01130 X 396710 396710 1256250 204006 1052244 414059 120637 293422 1065702 267091 798611 136101 135922 179 2541166 DEFERRED RENT LIABILITY 8091 8091 X 6400891 -180879 -180879 6581770 0 6581770 5623900 0 5623900 0 5623900 PART X, LINE 2: NACCAS HAS EVALUATED ITS TAX POSITIONS AND DETERMINED THAT IT HAS TAKEN NO UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE ADJUSTMENT TO OR DISCLOSURE IN THE CONSOLIDATED FINANCIAL STATEMENTS. X X X X 1 1 0 0 0 0 0 0 0 ANTHONY MIRANDO BOARD ADVISOR 0 0 535583 0 0 0 636 0 20041 0 556260 0 0 0 DARIN WALLACE EXECUTIVE DIRECTOR 0 0 259332 0 0 0 18153 0 21475 0 298960 0 0 0 EDDIE BROOMFIELD ASSOCIATE EXECUTIVE DIRECTOR 0 0 181743 0 0 0 5452 0 21661 0 208856 0 0 0 STEVEN GOLDSTEIN DIRECTOR OF FINANCE 0 0 140909 0 0 0 9864 0 11346 0 162119 0 0 0 PART I, LINES 4A-B DR. ANTHONY MIRANDO - BOARD ADVISOR (FORMER EXECUTIVE DIRECTOR): DR. ANTHONY MIRANDO FULFILLED THE ROLE OF BOARD ADVISOR FROM 01/01/2022 THROUGH HIS RETIREMENT ON 01/31/2023 (THEREFORE NOT EMPLOYED AT THE TIME OF FILING THIS RETURN). FORM 990, PART VI, SECTION A, LINE 4 CHANGES TO NACCAS BY-LAWS MADE EFFECTIVE NOVEMBER 2022: - AMENDING ARTICLE III, SECTION V.B.5 OF THE NACCAS BY-LAWS SUCH THAT THE FULL COMMISSION SHALL APPROVE A SLATE OF CANDIDATES PROPOSED BY THE NOMINATING COMMITTEE FOR EACH POSITION FOR WHICH A VACANCY EXISTS, RATHER THAN ITS CURRENT PRACTICE OF APPROVING EACH INDIVIDUAL CANDIDATE ON THAT SLATE. - AMENDING ARTICLE III, SECTION V.C TO PERMIT WRITE-IN BALLOTS AS A REGULAR COMPONENT OF ITS ANNUAL COMMISSIONER ELECTIONS PROCESS. - AMENDING ARTICLE VII, SECTIONS II & V.A OF THE NACCAS BY-LAWS TO PERMIT EACH NEW COMMISSION TO ELECT ITS OWN OFFICERS FOR THAT CALENDAR YEAR. FORM 990, PART VI, SECTION A, LINE 6 THE 13-MEMBER COMMISSION IS ELECTED BY SCHOOLS THAT ARE ACCREDITED BY NACCAS. AN ELECTION IS HELD IN NOVEMBER OF EACH YEAR. FIVE COMMISSIONERS REPRESENT SCHOOLS IN FIELDS OF TRAINING WITHIN NACCAS' SCOPE. TWO COMMISSIONERS ARE ADMINISTRATORS OF SCHOOLS IN FIELD OF TRAINING WITHIN NACCAS' SCOPE. TWO COMMISSIONERS REPRESENT PROFESSIONAL SERVICE OPERATIONS IN FIELDS WITHIN NACCAS' SCOPE. TWO COMMISSIONERS ARE PROFESSIONALS IN THE ACADEMIC FIELD. TWO COMMISSIONERS REPRESENT THE PUBLIC INTEREST. EACH COMMISSIONER SHALL BE ELECTED FOR A THREE-YEAR TERM AND MAY NOT SERVE MORE THAN TWO CONSECUTIVE ELECTED TERMS. FORM 990, PART VI, SECTION A, LINE 7A THE 13-MEMBER COMMISSION IS ELECTED BY SCHOOLS THAT ARE ACCREDITED BY NACCAS. AN ELECTION IS HELD IN NOVEMBER OF EACH YEAR. FIVE COMMISSIONERS REPRESENT SCHOOLS IN FIELDS OF TRAINING WITHIN NACCAS' SCOPE. TWO COMMISSIONERS ARE ADMINISTRATORS OF SCHOOLS IN FIELD OF TRAINING WITHIN NACCAS'SCOPE. TWO COMMISSIONERS REPRESENT PROFESSIONAL SERVICE OPERATIONS IN FIELDS WITHIN NACCAS' SCOPE. TWO COMMISSIONERS ARE PROFESSIONALS IN THE ACADEMIC FIELD. TWO COMMISSIONERS REPRESENT THE PUBLIC INTEREST. EACH COMMISSIONER SHALL BE ELECTED FOR A THREE-YEAR TERM AND MAY NOT SERVE MORE THAN TWO CONSECUTIVE ELECTED TERMS. FORM 990, PART VI, SECTION B, LINE 11B THE EXECUTIVE DIRECTOR, DIRECTOR OF FINANCE, TREASURER AND FINANCE COMMITTEE OF THE COMMISSION REVIEW AND APPROVE THE 990 TAX RETURN BEFORE IT IS FILED. A COPY IS ALSO PROVIDED TO ALL MEMBERS OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 12C BEFORE EACH MONTHLY COMMISSION MEETING, THE COMMISSIONERS PRESENT ARE REQUIRED TO CONFIRM THEIR COMPLIANCE WITH THE NACCAS CODE OF ETHICS, WHICH MANDATES THAT COMMISSIONERS DO NOT PARTICIPATE IN DISCUSSIONS OR VOTING ON SCHOOL ACTIONS WHERE THEY MAY HAVE CONFLICT OF INTEREST (THROUGH OWNERSHIP, EMPLOYMENT OR BUSINESS RELATIONSHIPS SUCH AS CONSULTING). THE CODE OF ETHICS IS STATED IN THE EMPLOYEE HANDBOOK. ALL EMPLOYEES MUST AFFIRM ANNUALLY THAT THEY HAVE READ AND UNDERSTAND THE HANDBOOK. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE DIRECTOR IS THE ONLY EMPLOYEE WITH AN EMPLOYMENT CONTRACT, WHICH IS NEGOTIATED WITH MEMBERS OF THE EXECUTIVE COMMITTEE OF THE COMMISSION. OTHER EMPLOYEES RECEIVE ANNUAL PERFORMANCE REVIEWS AND MAY BE ELIGIBLE FOR MERIT-BASED INCREASES IN COMPENSATION. SALARIES AND BENEFITS ARE REVIEWED AND APPROVED BY THE COMMISSION ANNUALLY DURING THE BUDGET PROCESS, TO ENSURE THAT TOTAL COMPENSATION IS COMPETITIVE WITH SIMILAR POSITIONS IN THE WASHINGTON DC METROPOLITAN AREA. FORM 990, PART VI, SECTION C, LINE 18 THE COMMISSION MAKES ITS GOVERNING DOCUMENTS AVAILABLE TO THE PUBLIC ON ITS WEBSITE AT WWW.NACCAS.ORG. THE COMMISSION'S CONFLICT OF INTEREST POLICY, FORM 990, AND AUDITED FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART VI, SECTION C, LINE 19 THE COMMISSION'S 990 AND ITS GOVERNING DOCUMENTS ARE AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST. ADDITIONALLY, THE FORM 990 IS AVAILABLE AT WWW.GUIDESTAR.ORG AND ALSO ON THE IRS' TAX EXEMPT ORGANIZATION SEARCH TOOL AVAILABLE ONLINE AT HTTPS://APPS.IRS.GOV/APP/EOS/. FORM 990, PART XII, LINE 2C EXPLANATION THE BOARD APPOINTS AN INDEPENDENT ACCOUNTANT TO AUDIT THE FINANCIAL RECORDS OF THE EXEMPT ORGANIZATION. THE FINANCE COMMITTEE IS RESPONSIBLE FOR OVERSIGHT OF THE AUDIT. 3015 COLVIN STREET LLC 3015 COLVIN STREET ALEXANDRIA VA 22314 811370815 OWNERSHIP OF RENTAL REAL PROPERTY VA 145039 1742375 NATIONAL ACCREDITING COMMISSION OF CAREER ARTS & SCIENCES INC