NATIONAL ACCREDITING COMMISSION OF CAREER ARTS & SCIENCES INC: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
NATIONAL ACCREDITING COMMISSION OF CAREER ARTS & SCIENCES INC (EIN 52-0902160)
Tax period
2023-07-01 to 2024-06-30
Filed
2025-05-15
IRS object ID
202541359349313844
Schema version
2023v6.0
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)
Return2025-05-15T16:01:14-05:00ReturnTs
Tax Period End2024-06-30TaxPeriodEndDt

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 Begin2023-07-01TaxPeriodBeginDt

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
Signature2025-05-15SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info Curr0IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonG F MUSMAR CPAPreparerPersonNm
PTINP00176506PTIN
Phone7034378877PhoneNum
Preparation2025-05-15PreparationDt
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

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$8,160,284GrossReceiptsAmt
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 Employee38TotalEmployeeCnt
Total Volunteers0TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$0PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$6,690,950PYProgramServiceRevenueAmt
CY Program Service Revenue$7,062,816CYProgramServiceRevenueAmt
PY Investment Income$97,597PYInvestmentIncomeAmt
CY Investment Income$147,468CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$6,788,547PYTotalRevenueAmt
CY Total Revenue$7,210,284CYTotalRevenueAmt
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$3,363,765PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$3,431,389CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$3,362,093PYOtherExpensesAmt
CY Other Expenses$3,230,563CYOtherExpensesAmt
PY Total Expenses$6,725,858PYTotalExpensesAmt
CY Total Expenses$6,661,952CYTotalExpensesAmt
PY Revenues Less Expenses$62,689PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$548,332CYRevenuesLessExpensesAmt
Total Assets BOY$10,410,724TotalAssetsBOYAmt
Total Assets EOY$10,882,672TotalAssetsEOYAmt
Total Liabilities BOY$1,468,683TotalLiabilitiesBOYAmt
Total Liabilities EOY$1,310,156TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$8,942,041NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$9,572,516NetAssetsOrFundBalancesEOYAmt
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$5,425,707ExpenseAmt
Revenue$7,062,816RevenueAmt
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 300 SCHOOL VISITS COMPLETED DURING THE FISCAL YEAR ENDED 06/30/2024.Desc
Total Program Service Expenses$5,425,707TotalProgramServiceExpensesAmt
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 Document105IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee38EmployeeCnt
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
DAF Excess Business Holdings0DAFExcessBusinessHoldingsInd
Taxable Distributions0TaxableDistributionsInd
Distribution To Donor0DistributionToDonorInd
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
Other WebsiteYes (X)OtherWebsiteInd
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
FRANK TRIEU
COMMISSIONER - CHAIRMAN5.00Yes (X)Yes (X)$14,520$0$0
STEVEN DAWSON
COMMISSIONER - FIRST VICE - CHAIR5.00Yes (X)Yes (X)$17,170$0$0
DIANNA PETERSON
COMMISSIONER -SECOND VICE - CHAIR5.00Yes (X)Yes (X)$14,440$0$0
DOROTHY MCKINLEY-SORESSI
COMMISSIONER - TREASURER5.00Yes (X)Yes (X)$13,170$0$0
REBECCA BROCKMANN
COMMISSIONER - SECRETARY5.00Yes (X)Yes (X)$15,360$0$0
SALVATORE PAPPACODA
COMMISSIONER5.00Yes (X)$15,960$0$0
KENNETH YOUNG
COMMISSIONER5.00Yes (X)$14,185$0$0
DAYKEL MENENDEZ
COMMISSIONER5.00Yes (X)$12,640$0$0
RALPH P DELSERONE III
COMMISSIONER5.00Yes (X)$10,260$0$0
JOHN RODDY
COMMISSIONER5.00Yes (X)$17,740$0$0
LETHA BARNES
COMMISSIONER5.00Yes (X)$15,416$0$0
BRENDA SCHARMAN
COMMISSIONER5.00Yes (X)$14,360$0$0
ALEJANDRA COSSIO
COMMISSIONER5.00Yes (X)$6,180$0$0
DARIN WALLACE
EXECUTIVE DIRECTOR45.00Yes (X)$336,110$0$46,553
EDDIE BROOMFIELD
ASSOCIATE EXECUTIVE DIRECTOR45.00$215,728$0$29,216Yes (X)
STEVEN GOLDSTEIN
DIRECTOR OF FINANCE45.00$165,917$0$23,579Yes (X)
MARY NELL MYERS
DIRECTOR OF ACCREDITATION45.00$153,979$0$22,540Yes (X)
CAROL ORSINI
ACCREDITATION MANAGER - COMPLIANCE45.00$109,068$0$24,375Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$1,162,203TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$146,263TotalOtherCompensationAmt
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$2,916,174$2,916,174
ON SITE VISITS541900$1,652,413$1,652,413
APPLICATION FEES541900$1,424,510$1,424,510
WORKSHOPS541900$504,850$504,850
LATE AND APPEAL FEES541900$326,922$326,922

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

FieldValueIRS element (for citing)
Total Revenue Column$237,947TotalRevenueColumnAmt
Related Or Exempt Func Income$237,947RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$7,062,816TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$147,468TotalRevenueColumnAmt
Exclusion$147,468ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$950,000SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$950,000SecuritiesAmt

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$7,210,284TotalRevenueColumnAmt
Related Or Exempt Func Income$7,062,816RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$147,468ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$564,063TotalAmt
Program Services$478,631ProgramServicesAmt
Management And General$85,432ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$2,153,444TotalAmt
Program Services$1,827,286ProgramServicesAmt
Management And General$326,158ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$125,129TotalAmt
Program Services$106,177ProgramServicesAmt
Management And General$18,952ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$393,378TotalAmt
Program Services$333,797ProgramServicesAmt
Management And General$59,581ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$195,375TotalAmt
Program Services$165,784ProgramServicesAmt
Management And General$29,591ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$53,081TotalAmt
Management And General$53,081ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$38,750TotalAmt
Management And General$38,750ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$212,434TotalAmt
Program Services$90,928ProgramServicesAmt
Management And General$121,506ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$157,998TotalAmt
Program Services$128,902ProgramServicesAmt
Management And General$29,096ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$192,267TotalAmt
Program Services$61,810ProgramServicesAmt
Management And General$130,457ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$5,379TotalAmt
Program Services$5,379ProgramServicesAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$629,344TotalAmt
Program Services$629,344ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$65,040TotalAmt
Program Services$53,657ProgramServicesAmt
Management And General$11,383ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$107,976TotalAmt
Management And General$107,976ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
SCHOOL VISITS$1,394,194$1,394,194
HONORARIA$142,550$142,550
BAD DEBT$121,187$121,187
BANK CHARGES$64,846$64,846

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$45,517TotalAmt
Program Services$7,268ProgramServicesAmt
Management And General$38,249ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$6,661,952TotalAmt
Program Services$5,425,707ProgramServicesAmt
Management And General$1,236,245ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$3,665,423BOYAmt
EOY$4,050,573EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$3,954,863BOYAmt
EOY$4,037,006EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$68,127BOYAmt
EOY$131,702EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$140,716BOYAmt
EOY$155,894EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$3,315,990LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$862,409LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$2,497,204BOYAmt
EOY$2,453,581EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$84,391BOYAmt
EOY$53,916EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$10,410,724BOYAmt
EOY$10,882,672EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$395,004BOYAmt
EOY$396,388EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$984,846BOYAmt
EOY$858,580EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$88,833BOYAmt
EOY$55,188EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$1,468,683BOYAmt
EOY$1,310,156EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$8,942,041BOYAmt
EOY$9,572,516EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$8,942,041BOYAmt
EOY$9,572,516EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$10,410,724BOYAmt
EOY$10,882,672EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$548,332ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$82,143NetUnrlzdGainsLossesInvstAmt
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$4,631,542CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$4,529,864CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$4,349,905CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$4,113,739CurrentTaxYearMinus1YearAmt
Current Tax Year$4,667,606CurrentTaxYearAmt
Total$22,292,656TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,863,107CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,614,912CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$2,155,716CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$2,577,211CurrentTaxYearMinus1YearAmt
Current Tax Year$2,395,210CurrentTaxYearAmt
Total$10,606,156TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$6,494,649CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$6,144,776CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$6,505,621CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$6,690,950CurrentTaxYearMinus1YearAmt
Current Tax Year$7,062,816CurrentTaxYearAmt
Total$32,898,812TotalAmt

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$32,898,812PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$99,031CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$87,996CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$76,149CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$97,597CurrentTaxYearMinus1YearAmt
Current Tax Year$147,468CurrentTaxYearAmt
Total$508,241TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$99,031CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$87,996CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$76,149CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$97,597CurrentTaxYearMinus1YearAmt
Current Tax Year$147,468CurrentTaxYearAmt
Total$508,241TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$6,593,680CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$6,232,772CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$6,581,770CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$6,788,547CurrentTaxYearMinus1YearAmt
Current Tax Year$7,210,284CurrentTaxYearAmt
Total$33,407,053TotalAmt
FieldValueIRS element (for citing)
Public Support CY5090.98480PublicSupportCY509Pct
Public Support PY5090.98640PublicSupportPY509Pct
Investment Income CY0.01520InvestmentIncomeCYPct
Investment Income PY0.01360InvestmentIncomePYPct
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$268,430DepreciationAmt
Book Value$987,820BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$421,947OtherCostOrOtherBasisAmt
Depreciation$174,911DepreciationAmt
Book Value$247,036BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,104,982OtherCostOrOtherBasisAmt
Depreciation$282,967DepreciationAmt
Book Value$822,015BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$136,101OtherCostOrOtherBasisAmt
Depreciation$136,101DepreciationAmt
Book Value$0BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$2,453,581TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescLEASE LIABILITYDesc
Amt$55,188Amt
FieldValueIRS element (for citing)
Total Liability$55,188TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$7,292,427TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$82,143NetUnrealizedGainsInvstAmt
Revenue Not Reported$82,143RevenueNotReportedAmt
Revenue Subtotal$7,210,284RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$7,210,284TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$6,661,952TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$6,661,952ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$6,661,952TotalExpensesPerForm990Amt

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 Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
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
DARIN WALLACE
EXECUTIVE DIRECTOR$336,110$0$0$0$0$0$23,528$0$23,025$0$382,663$0$0$0
EDDIE BROOMFIELD
ASSOCIATE EXECUTIVE DIRECTOR$215,728$0$0$0$0$0$6,472$0$22,744$0$244,944$0$0$0
STEVEN GOLDSTEIN
DIRECTOR OF FINANCE$165,917$0$0$0$0$0$11,614$0$11,965$0$189,496$0$0$0
MARY NELL MYERS
DIRECTOR OF ACCREDITATION$153,979$0$0$0$0$0$10,779$0$11,761$0$176,519$0$0$0

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (9 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 4THE FOLLOWING CHANGES TO NACCAS BY-LAWS WERE MADE EFFECTIVE JANUARY 2025: REVISED ARTICLE III, SECTION VII OF THE BY-LAWS TO REDUCE THE PERIOD FOR WHICH A COMMISSIONER WHO HAS SERVED TWO CONSECUTIVE TERMS SHALL REMAIN INELIGIBLE FROM THREE (3) YEARS TO ONE (1) YEAR. REVISED ARTICLE XVI OF THE BY-LAWS TO ADOPT ARBITRATION REQUIREMENTS FOR POTENTIAL LEGAL DISPUTES FOLLOWING ADVERSE ACTION BY THE COMMISSION AGAINST AN INSTITUTION ACCREDITED BY, OR SEEKING ACCREDITATION FROM, NACCAS.
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 COMMISSION ENCOURAGES ALL INTERESTED PARTIES TO SUBMIT WRITTEN COMMENTS CONCERNING PROPOSED CHANGES IN THE COMMISSION'S STANDARDS, REQUIREMENTS, AND PROCEDURES OR COMMENTS PERTAINING TO SCHOOLS SEEKING ACCREDITED STATUS, PUBLISHED PURSUANT TO SECTION 10.0 OF THE RULES. UNLESS A LONGER COMMENT PERIOD IS SPECIFIED BY THE COMMISSION, INTERESTED PARTIES SHALL HAVE FIFTEEN (15) CALENDAR DAYS TO SUBMIT SUCH COMMENTS WITH RESPECT TO SCHOOLS SEEKING ACCREDITED STATUS, AND FORTY-FIVE (45) CALENDAR DAYS TO SUBMIT COMMENTS RELATING TO ALL OTHER MATTERS. THE COMMISSION SHALL NOT BE REQUIRED TO CONSIDER COMMENTS RECEIVED AFTER THE PUBLISHED COMMENT DEADLINE. AFTER EVALUATING AND TAKING INTO ACCOUNT THE COMMENTS SUBMITTED PURSUANT TO SECTION 10.1 OF THE RULES, AS WELL AS ALL OTHER INFORMATION AVAILABLE TO IT, THE COMMISSION SHALL PREPARE AND PUBLISH IN FINAL FORM THE CHANGE IN THE NACCAS REQUIREMENTS OR PROCEDURES. SUCH PUBLICATION SHALL SPECIFY THE EFFECTIVE DATE OF THE CHANGE.
FORM 990, PART VI, SECTION B, LINE 11BTHE EXECUTIVE DIRECTOR, DIRECTOR OF FINANCE, AND TREASURER 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, FORM 990, AND AUDITED FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.
FORM 990, PART VI, SECTION C, LINE 19THE 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 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$147,955TotalIncomeAmt
End Of Year Assets$1,631,566EndOfYearAssetsAmt

Direct Controlling Entity Name DirectControllingEntityName

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

Comments

Anonymous: no account or email. Up to 2,000 characters, at most one link. Comments are checked automatically; some wait for review.