NATIONAL ACCREDITING COMMISSION OF CAREER ARTS & SCIENCES INC: Form 990, tax year 2020

View the entire original 990 at ProPublica ↗

Organization
NATIONAL ACCREDITING COMMISSION OF CAREER ARTS & SCIENCES INC (EIN 52-0902160)
Tax period
2020-07-01 to 2021-06-30
Filed
2022-05-16
IRS object ID
202201369349302285
Schema version
2020v4.2
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2022-05-16T08:52:42-05:00ReturnTs
Tax Period End2021-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN522010201PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1MILLERMUSMAR CPASBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line12100 RESTON PARKWAY SUITE 400AddressLine1Txt
CityRESTONCityNm
State AbbreviationVAStateAbbreviationCd
ZIP20191ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2020-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN520902160EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1NATIONAL ACCREDITING COMMISSION OFBusinessNameLine1Txt
Business Name Line2CAREER ARTS & SCIENCES INCBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlNATIBusinessNameControlTxt
Phone7036007600PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line13015 COLVIN STAddressLine1Txt
CityALEXANDRIACityNm
State AbbreviationVAStateAbbreviationCd
ZIP22314ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonDARIN M WALLACE ESQPersonNm
Person TitleEXECUTIVE DIRECTORPersonTitleTxt
Phone7036007600PhoneNum
Signature2022-05-16SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstDARINPersonFirstNm
Person LastWALLACE ESQPersonLastNm
FieldValueIRS element (for citing)
SSNXXX-XX-XXXXSSN

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonG F MUSMAR CPAPreparerPersonNm
PTINP00176506PTIN
Phone7034378877PhoneNum
Preparation2022-05-16PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer2TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2020TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerDARIN M WALLACE ESQPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line13015 COLVIN STAddressLine1Txt
CityALEXANDRIACityNm
State AbbreviationVAStateAbbreviationCd
ZIP22314ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$6,682,772GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.NACCAS.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1969FormationYr
Legal Domicile StateDELegalDomicileStateCd
Activity Or MissionTO 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.ActivityOrMissionDesc
Voting Members Governing Body13VotingMembersGoverningBodyCnt
Voting Members Independent13VotingMembersIndependentCnt
Total Employee41TotalEmployeeCnt
Total Volunteers0TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$0PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$6,494,649PYProgramServiceRevenueAmt
CY Program Service Revenue$6,144,776CYProgramServiceRevenueAmt
PY Investment Income$99,581PYInvestmentIncomeAmt
CY Investment Income$87,996CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$6,594,230PYTotalRevenueAmt
CY Total Revenue$6,232,772CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$3,070,076PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$3,860,911CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$2,605,881PYOtherExpensesAmt
CY Other Expenses$2,057,311CYOtherExpensesAmt
PY Total Expenses$5,675,957PYTotalExpensesAmt
CY Total Expenses$5,918,222CYTotalExpensesAmt
PY Revenues Less Expenses$918,273PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$314,550CYRevenuesLessExpensesAmt
Total Assets BOY$9,847,705TotalAssetsBOYAmt
Total Assets EOY$11,735,741TotalAssetsEOYAmt
Total Liabilities BOY$1,926,784TotalLiabilitiesBOYAmt
Total Liabilities EOY$3,573,332TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$7,920,921NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$8,162,409NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTO 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.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$4,589,543ExpenseAmt
Revenue$6,144,776RevenueAmt
DescADVANCED 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 435 SCHOOL VISITS COMPLETED DURING THE FISCAL YEAR ENDED 06/30/2021.Desc
Total Program Service Expenses$4,589,543TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtYes (1)ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded EntityYes (1)DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document106IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee41EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Form8899 Filedind0Form8899Filedind
Form1098 C Filed0Form1098CFiledInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members13GoverningBodyVotingMembersCnt
Independent Voting Member13IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org DocumentsYes (1)ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or StockholdersYes (1)MembersOrStockholdersInd
Election Of Board MembersYes (1)ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldVAStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1STEVEN GOLDSTEIN DIRECTOR OF FINANCEBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone7036007600PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line13015 COLVIN STREETAddressLine1Txt
CityALEXANDRIACityNm
State AbbreviationVAStateAbbreviationCd
ZIP22314ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (18 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtHighest Compensated EmployeeHighestCompensatedEmployeeInd
MICHELE CLARK
COMMISSIONER - CHAIR WOMAN5.00Yes (X)Yes (X)$18,540$0$0
OLIVIA CHEUNG
COMMISSIONER - FIRST VICE-CHAIR5.00Yes (X)Yes (X)$16,490$0$0
MELODY SHARP
COMMISSIONER - SECOND VICE-CHAIR5.00Yes (X)Yes (X)$12,790$0$0
ALEXANDER GARCIA
COMMISSIONER - TREASURER5.00Yes (X)Yes (X)$15,330$0$0
JULIE PANKEY
COMMISSIONER - SECRETARY5.00Yes (X)Yes (X)$10,650$0$0
SCOTT BOURANIS
COMMISSIONER5.00Yes (X)$13,401$0$0
REBECCA BROCKMANN
COMMISSIONER5.00Yes (X)$11,571$0$0
STEVEN DAWSON
COMMISSIONER5.00Yes (X)$12,500$0$0
KIMBERLY MCINTOSH
COMMISSIONER5.00Yes (X)$8,280$0$0
DIANNA PETERSON
COMMISSIONER5.00Yes (X)$8,130$0$0
JOHN RODDY
COMMISSIONER5.00Yes (X)$11,670$0$0
DOROTHY MCKINLEY SORESSI
COMMISSIONER5.00Yes (X)$6,780$0$0
FRANK TRIEU
COMMISSIONER5.00Yes (X)$6,990$0$0
ANTHONY MIRANDO
EXECUTIVE DIRECTOR45.00Yes (X)$682,218$0$51,925
EDDIE BROOMFIELD
ASSOCIATE EXECUTIVE DIRECTOR45.00$163,368$0$21,733Yes (X)
DARIN WALLACE
DIRECTOR OF GOVERNMENT RELATIONS45.00$155,692$0$31,517Yes (X)
STEVEN GOLDSTEIN
DIRECTOR OF FINANCE45.00$132,987$0$17,652Yes (X)
MARY NELL MYERS
DIRECTOR OF ACCREDITATION45.00$109,724$0$18,680Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$1,397,111TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$141,507TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K5IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
SUSTAINING FEES541900$2,582,182$2,582,182
APPLICATION FEES541900$1,847,275$1,847,275
ON SITE VISITS541900$1,414,718$1,414,718
WORKSHOPS541900$183,585$183,585
LATE AND APPEAL FEES541900$100,407$100,407

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

FieldValueIRS element (for citing)
Total Revenue Column$16,609TotalRevenueColumnAmt
Related Or Exempt Func Income$16,609RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$6,144,776TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$87,996TotalRevenueColumnAmt
Exclusion$87,996ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$450,000SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$450,000SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$0SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$6,232,772TotalRevenueColumnAmt
Related Or Exempt Func Income$6,144,776RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$87,996ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$1,538,617TotalAmt
Program Services$1,212,954ProgramServicesAmt
Management And General$325,663ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$1,986,606TotalAmt
Program Services$1,566,121ProgramServicesAmt
Management And General$420,485ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$120,576TotalAmt
Program Services$120,576ProgramServicesAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$81,663TotalAmt
Program Services$64,378ProgramServicesAmt
Management And General$17,285ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$133,449TotalAmt
Program Services$122,379ProgramServicesAmt
Management And General$11,070ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$63,996TotalAmt
Management And General$63,996ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$33,250TotalAmt
Management And General$33,250ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$166,942TotalAmt
Program Services$166,942ProgramServicesAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$202,589TotalAmt
Program Services$202,589ProgramServicesAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$160,073TotalAmt
Management And General$160,073ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$4,198TotalAmt
Program Services$4,198ProgramServicesAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$175,364TotalAmt
Program Services$175,364ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$69,794TotalAmt
Management And General$69,794ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$102,474TotalAmt
Management And General$102,474ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
SCHOOL VISITS$847,327$847,327
HONORARIA$99,950$99,950
BANK CHARGES$61,676$61,676
RECRUITING EXPENSES$37,472$37,472

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$32,206TotalAmt
Program Services$6,765ProgramServicesAmt
Management And General$25,441ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$5,918,222TotalAmt
Program Services$4,589,543ProgramServicesAmt
Management And General$1,328,679ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$2,652,151BOYAmt
EOY$4,922,328EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$4,371,950BOYAmt
EOY$3,995,790EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$142,841BOYAmt
EOY$103,382EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$108,845BOYAmt
EOY$120,486EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$3,246,547LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$654,742LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$2,569,968BOYAmt
EOY$2,591,805EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$1,950BOYAmt
EOY$1,950EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$9,847,705BOYAmt
EOY$11,735,741EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$285,726BOYAmt
EOY$1,196,495EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$1,633,807BOYAmt
EOY$2,368,476EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$7,251BOYAmt
EOY$8,361EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$1,926,784BOYAmt
EOY$3,573,332EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$7,920,921BOYAmt
EOY$8,162,409EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$7,920,921BOYAmt
EOY$8,162,409EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$9,847,705BOYAmt
EOY$11,735,741EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$314,550ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst-$73,062NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Consolidated Basis Fincl StmtYes (X)ConsolidatedBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org509a2Yes (X)PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$4,602,433CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$5,040,867CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$4,509,878CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$4,631,542CurrentTaxYearMinus1YearAmt
Current Tax Year$4,529,864CurrentTaxYearAmt
Total$23,314,584TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$2,275,448CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$2,586,431CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$2,459,971CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,863,107CurrentTaxYearMinus1YearAmt
Current Tax Year$1,614,912CurrentTaxYearAmt
Total$10,799,869TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$6,877,881CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$7,627,298CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$6,969,849CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$6,494,649CurrentTaxYearMinus1YearAmt
Current Tax Year$6,144,776CurrentTaxYearAmt
Total$34,114,453TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

FieldValueIRS element (for citing)
Total$0TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$34,114,453PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$22,422CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$90,206CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$91,734CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$99,031CurrentTaxYearMinus1YearAmt
Current Tax Year$87,996CurrentTaxYearAmt
Total$391,389TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$22,422CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$90,206CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$91,734CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$99,031CurrentTaxYearMinus1YearAmt
Current Tax Year$87,996CurrentTaxYearAmt
Total$391,389TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$6,900,303CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$7,717,504CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$7,061,583CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$6,593,680CurrentTaxYearMinus1YearAmt
Current Tax Year$6,232,772CurrentTaxYearAmt
Total$34,505,842TotalAmt
FieldValueIRS element (for citing)
Public Support CY5090.98870PublicSupportCY509Pct
Public Support PY5090.98960PublicSupportPY509Pct
Investment Income CY0.01130InvestmentIncomeCYPct
Investment Income PY0.01040InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Schedule D IRS990ScheduleD

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$396,710OtherCostOrOtherBasisAmt
Book Value$396,710BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,256,250OtherCostOrOtherBasisAmt
Depreciation$171,795DepreciationAmt
Book Value$1,084,455BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$414,059OtherCostOrOtherBasisAmt
Depreciation$93,732DepreciationAmt
Book Value$320,327BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,179,528OtherCostOrOtherBasisAmt
Depreciation$389,215DepreciationAmt
Book Value$790,313BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$2,591,805TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescDEFERRED RENT LIABILITYDesc
Amt$8,361Amt
FieldValueIRS element (for citing)
Total Liability$8,361TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$6,159,710TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst-$73,062NetUnrealizedGainsInvstAmt
Revenue Not Reported-$73,062RevenueNotReportedAmt
Revenue Subtotal$6,232,772RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$6,232,772TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$5,918,222TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$5,918,222ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$5,918,222TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART X, LINE 2:FormAndLineReferenceDesc
ExplanationNACCAS 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.ExplanationTxt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Compensation CommitteeYes (X)CompensationCommitteeInd
Form990 Of Other OrganizationsYes (X)Form990OfOtherOrganizationsInd
Written Employment ContractYes (X)WrittenEmploymentContractInd
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
Severance PaymentYes (1)SeverancePaymentInd
Supplemental Nonqual Rtr PlanYes (1)SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org0CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs0CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org0CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs0CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments0AnyNonFixedPaymentsInd
Initial Contract Exception0InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (4 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtCompensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmtBonus Filing OrganizationBonusFilingOrganizationAmountBonus Related OrganizationsBonusRelatedOrganizationsAmtOther Compensation Filing OrgOtherCompensationFilingOrgAmtOther Compensation Rltd OrgsOtherCompensationRltdOrgsAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtDeferred Comp Rltd OrgsDeferredCompRltdOrgsAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtNontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmtTotal Compensation Rltd OrgsTotalCompensationRltdOrgsAmtComp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmtComp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
ANTHONY MIRANDO
EXECUTIVE DIRECTOR$682,218$0$0$0$0$0$29,918$0$22,007$0$734,143$0$0$0
EDDIE BROOMFIELD
ASSOCIATE EXECUTIVE DIRECTOR$163,368$0$0$0$0$0$4,901$0$16,832$0$185,101$0$0$0
DARIN WALLACE
DIRECTOR OF GOVERNMENT RELATIONS$155,692$0$0$0$0$0$10,898$0$20,619$0$187,209$0$0$0
STEVEN GOLDSTEIN
DIRECTOR OF FINANCE$132,987$0$0$0$0$0$6,445$0$11,207$0$150,639$0$0$0

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I, LINES 4A-BFormAndLineReferenceDesc
ExplanationANTHONY MIRANDO - EXECUTIVE DIRECTOR DR. MIRANDO WAS THE EXECUTIVE DIRECTOR THROUGH 12/31/2021 (AND THE EXECUTIVE DIRECTOR AS THE END OF THIS FISCAL PERIOD, BUT NOT AT THE TIME OF FILING THIS RETURN).ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (9 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 4CHANGES TO NACCAS BY-LAWS MADE EFFECTIVE JANUARY 2022: - ARTICLE III, SECTION IV.E.3 WAS AMENDED TO CLARIFY THAT SERVICE ON THE COMMISSION IN THE CAPACITY AS A REPRESENTATIVE OF THE PUBLIC INTEREST DOES NOT, BY ITSELF, DISQUALIFY THAT COMMISSIONER FROM SEEKING RE-APPOINTMENT FOR A SECOND TERM. - A NEW ARTICLE XVI WAS ADDED. NEW ARTICLE XVI PROVIDES THAT LAWSUITS AGAINST NACCAS BY ACCREDITED SCHOOLS (OR APPLICANTS FOR ACCREDITATION) RELATING TO ACCREDITATION DECISIONS OR SCHOOLS' RIGHTS UNDER THE BY-LAWS MUST BE FILED IN IN THE U.S. DISTRICT COURT FOR THE EASTERN DISTRICT OF VIRGINIA, ALEXANDRIA DIVISION OR THE CIRCUIT COURT FOR THE CITY OF ALEXANDRIA, THAT ANY SUCH SCHOOL MUST EXHAUST ITS ADMINISTRATIVE REMEDIES UNDER NACCAS' RULES AND BY-LAWS BEFORE FILING SUCH A LAWSUIT, AND THAT DELAWARE LAW SHALL APPLY IN THE INTERPRETATION OF NACCAS' BY-LAWS IN ANY SUCH SUIT. ARTICLE XVI ALSO PROVIDES THAT ACCREDITED SCHOOLS AND APPLICANTS, BY VIRTUE OF SEEKING AND/OR ACCEPTING ACCREDITATION, AGREE TO BE BOUND BY THE OTHER PROVISIONS OF ARTICLE XVI DESCRIBED ABOVE. -NACCAS' CERTIFICATE OF INCORPORATION WAS AMENDED IN NOVEMBER 2021 TO CLARIFY THAT NACCAS HAS "MEMBERS" WITHIN THE MEANING OF THE DELAWARE GENERAL CORPORATION LAW, AND THAT THOSE MEMBERS ARE THE MEMBERS OF THE NACCAS BOARD OF DIRECTORS (I.E., THE BOARD OF COMMISSIONERS).
FORM 990, PART VI, SECTION A, LINE 6THE 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 7ATHE 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 11BEXECUTIVE 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 12CBEFORE 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 15THE 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 18THE COMMISSION MAKES ITS GOVERNING DOCUMENTS AVAILABLE TO THE PUBLIC ON ITS WEBSITE AT WWW.NACCAS.ORG. THE COMMISSION'S CONFLICT OF INTEREST POLICY, 990 TAX RETURN AND AUDITED FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.
FORM 990, PART VI, SECTION C, LINE 19THE COMMISSION MAKES ITS GOVERNING DOCUMENTS AVAILABLE TO THE PUBLIC ON ITS WEBSITE AT WWW.NACCAS.ORG. THE COMMISSION'S CONFLICT OF INTEREST POLICY, 990 TAX RETURN AND AUDITED FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.
FORM 990, PART XII, LINE 2C EXPLANATIONTHE BOARD APPOINTS AN INDEPENDENT ACCOUNTANT TO AUDIT THE FINANCIAL RECORDS OF THE EXEMPT ORGANIZATION. THE FINANCE COMMITTEE IS RESPONSIBLE FOR OVERSIGHT OF THE AUDIT.

Schedule R IRS990ScheduleR

Id Disregarded Entities IdDisregardedEntitiesGrp

Disregarded Entity Name DisregardedEntityName

FieldValueIRS element (for citing)
Business Name Line13015 COLVIN STREET LLCBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line13015 COLVIN STREETAddressLine1Txt
CityALEXANDRIACityNm
State AbbreviationVAStateAbbreviationCd
ZIP22314ZIPCd
FieldValueIRS element (for citing)
EIN811370815EIN
Primary ActivitiesOWNERSHIP OF RENTAL REAL PROPERTYPrimaryActivitiesTxt
Legal Domicile StateVALegalDomicileStateCd
Total Income$143,603TotalIncomeAmt
End Of Year Assets$1,801,492EndOfYearAssetsAmt

Direct Controlling Entity Name DirectControllingEntityName

FieldValueIRS element (for citing)
Business Name Line1NATIONAL ACCREDITING COMMISSION OF CAREER ARTS & SCIENCES INCBusinessNameLine1Txt

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