2022-05-16T08:52:42-05:00 2021-06-30 522010201 MILLERMUSMAR CPAS 2100 RESTON PARKWAY SUITE 400 RESTON VA 20191 990 2020-07-01 520902160 NATIONAL ACCREDITING COMMISSION OF CAREER ARTS & SCIENCES INC NATI 7036007600 3015 COLVIN ST ALEXANDRIA VA 22314 DARIN M WALLACE ESQ EXECUTIVE DIRECTOR 7036007600 2022-05-16 1 DARIN WALLACE ESQ XXX-XX-XXXX G F MUSMAR CPA P00176506 7034378877 2022-05-16 2 AAL1 IAL1 2020 2022-09-23 18:48:47Z DARIN M WALLACE ESQ 3015 COLVIN ST ALEXANDRIA VA 22314 6682772 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 41 0 0 0 0 0 6494649 6144776 99581 87996 0 0 6594230 6232772 0 0 0 0 3070076 3860911 0 0 0 2605881 2057311 5675957 5918222 918273 314550 9847705 11735741 1926784 3573332 7920921 8162409 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 4589543 6144776 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 435 SCHOOL VISITS COMPLETED DURING THE FISCAL YEAR ENDED 06/30/2021. 4589543 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 1 106 0 1 41 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 MICHELE CLARK COMMISSIONER - CHAIR WOMAN 5.00 X X 18540 0 0 OLIVIA CHEUNG COMMISSIONER - FIRST VICE-CHAIR 5.00 X X 16490 0 0 MELODY SHARP COMMISSIONER - SECOND VICE-CHAIR 5.00 X X 12790 0 0 ALEXANDER GARCIA COMMISSIONER - TREASURER 5.00 X X 15330 0 0 JULIE PANKEY COMMISSIONER - SECRETARY 5.00 X X 10650 0 0 SCOTT BOURANIS COMMISSIONER 5.00 X 13401 0 0 REBECCA BROCKMANN COMMISSIONER 5.00 X 11571 0 0 STEVEN DAWSON COMMISSIONER 5.00 X 12500 0 0 KIMBERLY MCINTOSH COMMISSIONER 5.00 X 8280 0 0 DIANNA PETERSON COMMISSIONER 5.00 X 8130 0 0 JOHN RODDY COMMISSIONER 5.00 X 11670 0 0 DOROTHY MCKINLEY SORESSI COMMISSIONER 5.00 X 6780 0 0 FRANK TRIEU COMMISSIONER 5.00 X 6990 0 0 ANTHONY MIRANDO EXECUTIVE DIRECTOR 45.00 X 682218 0 51925 EDDIE BROOMFIELD ASSOCIATE EXECUTIVE DIRECTOR 45.00 X 163368 0 21733 DARIN WALLACE DIRECTOR OF GOVERNMENT RELATIONS 45.00 X 155692 0 31517 STEVEN GOLDSTEIN DIRECTOR OF FINANCE 45.00 X 132987 0 17652 MARY NELL MYERS DIRECTOR OF ACCREDITATION 45.00 X 109724 0 18680 1397111 0 141507 5 0 1 0 0 SUSTAINING FEES 541900 2582182 2582182 APPLICATION FEES 541900 1847275 1847275 ON SITE VISITS 541900 1414718 1414718 WORKSHOPS 541900 183585 183585 LATE AND APPEAL FEES 541900 100407 100407 16609 16609 6144776 87996 87996 450000 450000 0 0 6232772 6144776 0 87996 1538617 1212954 325663 1986606 1566121 420485 120576 120576 81663 64378 17285 133449 122379 11070 63996 63996 33250 33250 166942 166942 202589 202589 160073 160073 4198 4198 175364 175364 69794 69794 102474 102474 SCHOOL VISITS 847327 847327 HONORARIA 99950 99950 BANK CHARGES 61676 61676 RECRUITING EXPENSES 37472 37472 32206 6765 25441 5918222 4589543 1328679 0 2652151 4922328 4371950 3995790 142841 103382 108845 120486 3246547 654742 2569968 2591805 1950 1950 9847705 11735741 285726 1196495 1633807 2368476 7251 8361 1926784 3573332 X 7920921 8162409 7920921 8162409 9847705 11735741 314550 -73062 0 X X 0 1 X 1 0 X 4602433 5040867 4509878 4631542 4529864 23314584 2275448 2586431 2459971 1863107 1614912 10799869 6877881 7627298 6969849 6494649 6144776 34114453 0 0 0 34114453 22422 90206 91734 99031 87996 391389 22422 90206 91734 99031 87996 391389 6900303 7717504 7061583 6593680 6232772 34505842 0.98870 0.98960 0.01130 0.01040 X 396710 396710 1256250 171795 1084455 414059 93732 320327 1179528 389215 790313 2591805 DEFERRED RENT LIABILITY 8361 8361 X 6159710 -73062 -73062 6232772 0 6232772 5918222 0 5918222 0 5918222 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 EXECUTIVE DIRECTOR 682218 0 0 0 0 0 29918 0 22007 0 734143 0 0 0 EDDIE BROOMFIELD ASSOCIATE EXECUTIVE DIRECTOR 163368 0 0 0 0 0 4901 0 16832 0 185101 0 0 0 DARIN WALLACE DIRECTOR OF GOVERNMENT RELATIONS 155692 0 0 0 0 0 10898 0 20619 0 187209 0 0 0 STEVEN GOLDSTEIN DIRECTOR OF FINANCE 132987 0 0 0 0 0 6445 0 11207 0 150639 0 0 0 PART I, LINES 4A-B ANTHONY 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). FORM 990, PART VI, SECTION A, LINE 4 CHANGES 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 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 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, 990 TAX RETURN AND AUDITED FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART VI, SECTION C, LINE 19 THE 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 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 143603 1801492 NATIONAL ACCREDITING COMMISSION OF CAREER ARTS & SCIENCES INC