NATIONAL ACCREDITING COMMISSION OF CAREER ARTS & SCIENCES INC: Form 990, tax year 2019

View the entire original 990 at ProPublica ↗

Organization
NATIONAL ACCREDITING COMMISSION OF CAREER ARTS & SCIENCES INC (EIN 52-0902160)
Tax period
2019-07-01 to 2020-06-30
Filed
2021-05-17
IRS object ID
202111379349306361
Schema version
2019v5.2
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)
Return2021-05-17T14:07:29-05:00ReturnTs
Tax Period End2020-06-30TaxPeriodEndDt

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 Line112353 SUNRISE VALLEY DR STE AAddressLine1Txt
CityRESTONCityNm
State AbbreviationVAStateAbbreviationCd
ZIP20191ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2019-07-01TaxPeriodBeginDt

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)
PersonANTHONY MIRANDOPersonNm
Person TitleEXECUTIVE DIRECTORPersonTitleTxt
Phone7036007600PhoneNum
Signature2021-05-14SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonG F MUSMAR CPAPreparerPersonNm
PTINP00176506PTIN
Phone7034378877PhoneNum
Preparation2021-05-14PreparationDt
FieldValueIRS element (for citing)
Tax2019TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerANTHONY MIRANDOPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line13015 COLVIN STAddressLine1Txt
CityALEXANDRIACityNm
State AbbreviationVAStateAbbreviationCd
ZIP22314ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$7,060,324GrossReceiptsAmt
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 Employee34TotalEmployeeCnt
Total Volunteers0TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$0PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$6,978,373PYProgramServiceRevenueAmt
CY Program Service Revenue$6,494,649CYProgramServiceRevenueAmt
PY Investment Income$83,210PYInvestmentIncomeAmt
CY Investment Income$99,581CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$7,061,583PYTotalRevenueAmt
CY Total Revenue$6,594,230CYTotalRevenueAmt
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$2,884,707PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$3,070,076CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$3,246,947PYOtherExpensesAmt
CY Other Expenses$2,605,881CYOtherExpensesAmt
PY Total Expenses$6,131,654PYTotalExpensesAmt
CY Total Expenses$5,675,957CYTotalExpensesAmt
PY Revenues Less Expenses$929,929PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$918,273CYRevenuesLessExpensesAmt
Total Assets BOY$9,416,480TotalAssetsBOYAmt
Total Assets EOY$9,847,705TotalAssetsEOYAmt
Total Liabilities BOY$2,562,075TotalLiabilitiesBOYAmt
Total Liabilities EOY$1,926,784TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$6,854,405NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$7,920,921NetAssetsOrFundBalancesEOYAmt
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$5,188,654ExpenseAmt
Revenue$6,494,649RevenueAmt
DescADVANCED AND DEVELOPED EDUCATIONAL STANDARDS IN THE FIELDS OF COSMETOLOGY, BARBERING, MANICURING, MASSAGE THERAPY, AND COGNATE AREAS BY PERFORMING THE ACCREDITATION FUNCTION FOR APPROXIMATELY 1,325+ SCHOOLS. THERE WERE APPROXIMATELY 290 SCHOOL VISITS DURING THE FISCAL YEAR ENDING 6/30/2020.Desc
Total Program Service Expenses$5,188,654TotalProgramServiceExpensesAmt
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 Document110IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee34EmployeeCnt
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
KARYN LAITIS
COMMISSIONER - CHAIR WOMAN5.00Yes (X)Yes (X)$6,255$0$0
ROBERT KELLEY JR
COMMISSIONER - FIRST VICE-CHAIR5.00Yes (X)Yes (X)$13,045$0$0
MICHELE CLARK
COMMISSIONER - SECOND VICE-CHAIR5.00Yes (X)Yes (X)$17,245$0$0
ALEXANDER GARCIA
COMMISSIONER - TREASURER5.00Yes (X)Yes (X)$12,405$0$0
JANET STEMMER
COMMISSIONER - SECRETARY5.00Yes (X)Yes (X)$11,905$0$0
ANDREA AKARD
COMMISSIONER5.00Yes (X)$7,825$0$0
SCOTT BOURANIS
COMMISSIONER5.00Yes (X)$7,975$0$0
OLIVIA CHEUNG
COMMISSIONER5.00Yes (X)$13,175$0$0
DIANNA PETERSON
COMMISSIONER5.00Yes (X)$14,860$0$0
REBECCA BROCKMANN
COMMISSIONER5.00Yes (X)$15,678$0$0
MELODY SHARP
COMMISSIONER5.00Yes (X)$23,655$0$0
JULIE PANKEY
COMMISSIONER5.00Yes (X)$12,315$0$0
JOHN RODDY
COMMISSIONER5.00Yes (X)$11,810$0$0
ANTHONY MIRANDO
EXECUTIVE DIRECTOR45.00Yes (X)$410,336$0$48,093
DARIN WALLACE
DIRECTOR OF GOVERNMENT REL45.00$150,137$0$28,773Yes (X)
EDDIE BROOMFIELD
DIRECTOR OF ACCREDITATION45.00$139,640$0$18,055Yes (X)
STEVEN GOLDSTEIN
DIRECTOR OF FINANCE45.00$129,617$0$13,413Yes (X)
MARY NELL MYERS
ACCREDITATION MANAGER45.00$101,523$0$20,212Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$1,099,401TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$128,546TotalOtherCompensationAmt
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$2,616,740$2,616,740
APPLICATION FEES541900$1,610,665$1,610,665
ON SITE VISITS541900$1,414,681$1,414,681
WORKSHOPS541900$361,472$361,472
LATE AND APPEAL FEES541900$260,686$260,686

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

FieldValueIRS element (for citing)
Total Revenue Column$230,405TotalRevenueColumnAmt
Related Or Exempt Func Income$230,405RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$6,494,649TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$99,031TotalRevenueColumnAmt
Exclusion$99,031ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$450,000SecuritiesAmt
Other$16,644OtherAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$450,000SecuritiesAmt
Other$16,094OtherAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$0SecuritiesAmt
Other$550OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$550TotalRevenueColumnAmt
Exclusion$550ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$6,594,230TotalRevenueColumnAmt
Related Or Exempt Func Income$6,494,649RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$99,581ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$1,227,945TotalAmt
Program Services$1,227,945ProgramServicesAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$1,180,127TotalAmt
Program Services$1,180,127ProgramServicesAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$93,855TotalAmt
Program Services$93,855ProgramServicesAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$403,454TotalAmt
Program Services$403,454ProgramServicesAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$164,695TotalAmt
Program Services$164,695ProgramServicesAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$15,192TotalAmt
Management And General$15,192ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$33,400TotalAmt
Management And General$33,400ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$191,862TotalAmt
Program Services$191,862ProgramServicesAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$181,365TotalAmt
Program Services$181,365ProgramServicesAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$151,280TotalAmt
Management And General$151,280ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$7,032TotalAmt
Program Services$7,032ProgramServicesAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$506,208TotalAmt
Program Services$506,208ProgramServicesAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$9,511TotalAmt
Management And General$9,511ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$69,950TotalAmt
Management And General$69,950ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$89,628TotalAmt
Management And General$89,628ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
SCHOOL VISITS$1,093,336$1,093,336
HONORARIA$132,850$132,850
BANK CHARGES$50,368$50,368
BAD DEBT$49,713$49,713

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$24,186TotalAmt
Program Services$5,925ProgramServicesAmt
Management And General$18,261ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$5,675,957TotalAmt
Program Services$5,188,654ProgramServicesAmt
Management And General$487,303ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$2,201,194BOYAmt
EOY$2,652,151EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$4,598,599BOYAmt
EOY$4,371,950EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$46,992BOYAmt
EOY$142,841EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$112,203BOYAmt
EOY$108,845EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$3,154,916LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$584,948LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$2,455,542BOYAmt
EOY$2,569,968EOYAmt

Other Assets Total OtherAssetsTotalGrp

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

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$9,416,480BOYAmt
EOY$9,847,705EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$397,433BOYAmt
EOY$285,726EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$1,081,053BOYAmt
EOY$1,633,807EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$1,078,798BOYAmt
EOY$0EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$4,791BOYAmt
EOY$7,251EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$2,562,075BOYAmt
EOY$1,926,784EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$6,854,405BOYAmt
EOY$7,920,921EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$6,854,405BOYAmt
EOY$7,920,921EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$9,416,480BOYAmt
EOY$9,847,705EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$918,273ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$148,243NetUnrlzdGainsLossesInvstAmt
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$4,768,391CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$4,602,433CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$5,040,867CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$4,509,878CurrentTaxYearMinus1YearAmt
Current Tax Year$4,631,542CurrentTaxYearAmt
Total$23,553,111TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,713,011CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$2,275,448CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$2,586,431CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$2,459,971CurrentTaxYearMinus1YearAmt
Current Tax Year$1,863,107CurrentTaxYearAmt
Total$10,897,968TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$6,481,402CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$6,877,881CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$7,627,298CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$6,969,849CurrentTaxYearMinus1YearAmt
Current Tax Year$6,494,649CurrentTaxYearAmt
Total$34,451,079TotalAmt

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$34,451,079PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$58,517CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$22,422CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$90,206CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$91,734CurrentTaxYearMinus1YearAmt
Current Tax Year$99,031CurrentTaxYearAmt
Total$361,910TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$58,517CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$22,422CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$90,206CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$91,734CurrentTaxYearMinus1YearAmt
Current Tax Year$99,031CurrentTaxYearAmt
Total$361,910TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$6,539,919CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$6,900,303CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$7,717,504CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$7,061,583CurrentTaxYearMinus1YearAmt
Current Tax Year$6,593,680CurrentTaxYearAmt
Total$34,812,989TotalAmt
FieldValueIRS element (for citing)
Public Support CY5090.98960PublicSupportCY509Pct
Public Support PY5090.98980PublicSupportPY509Pct
Investment Income CY0.01040InvestmentIncomeCYPct
Investment Income PY0.01020InvestmentIncomePYPct
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$139,583DepreciationAmt
Book Value$1,116,667BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$344,334OtherCostOrOtherBasisAmt
Depreciation$69,673DepreciationAmt
Book Value$274,661BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,157,622OtherCostOrOtherBasisAmt
Depreciation$375,692DepreciationAmt
Book Value$781,930BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$2,569,968TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescDEFERRED RENT LIABILITYDesc
Amt$7,251Amt
FieldValueIRS element (for citing)
Total Liability$7,251TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$6,742,473TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$148,243NetUnrealizedGainsInvstAmt
Revenue Not Reported$148,243RevenueNotReportedAmt
Revenue Subtotal$6,594,230RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$6,594,230TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$5,675,957TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$5,675,957ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$5,675,957TotalExpensesPerForm990Amt

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 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 (3 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$410,336$0$0$0$0$0$28,724$0$19,369$0$458,429$0$0$0
DARIN WALLACE
DIRECTOR OF GOVERNMENT REL$150,137$0$0$0$0$0$10,510$0$18,263$0$178,910$0$0$0
EDDIE BROOMFIELD
DIRECTOR OF ACCREDITATION$139,640$0$0$0$0$0$4,189$0$13,866$0$157,695$0$0$0

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I, LINE 4BFormAndLineReferenceDesc
ExplanationANTHONY MIRANDO - EXECUTIVE DIRECTORExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (9 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 4THE BY-LAWS WERE AMENDED DURING THE YEAR AS FOLLOWS: THE COMMISSION PROPOSED TO AMEND ARTICLE III, SECTION IV.A(4) AND IV.B(4) OF NACCAS' BY-LAWS TO (I) REQUIRE COMMISSIONERS REPRESENTING SCHOOLS TO HAVE AN ACTUAL OWNERSHIP INTEREST IN A NACCAS-ACCREDITED SCHOOL AND (II) TO PERMIT ONE (BUT NO MORE THAN ONE) COMMISSIONER REPRESENTING THE ADMINISTRATION OF SCHOOLS TO HAVE A DE MINIMIS (LESS THAN 10%) OWNERSHIP INTEREST IN A NACCAS-ACCREDITED SCHOOL. THE COMMISSION PROPOSED TO AMEND ARTICLE III, SECTION IV.B(4) OF NACCAS' BY-LAWS TO PROVIDE THAT COMMISSIONERS REPRESENTING THE ADMINISTRATION OF SCHOOLS MAY NOT HAVE AN INTEREST IN ANY POST-SECONDARY SCHOOL, WHETHER OR NOT SUCH A SCHOOL IS ACCREDITED BY NACCAS. THE COMMISSION PROPOSED TO AMEND ARTICLE III, SECTION IV.G OF NACCAS' BY-LAWS TO ENSURE NACCAS' BY-LAWS ARE CONSISTENT WITH THE REVISIONS TO THE CODE OF FEDERAL REGULATIONS (32 CFR 602.14(B)) WITH REGARDS TO CONFLICTS OF INTEREST AND TO FURTHER IMPROVE CONFLICT OF INTEREST PROVISIONS FOR COMMISSIONERS.
FORM 990, PART VI, SECTION A, LINE 6MEMBERS CONSIST OF SCHOOLS THAT ARE ACCREDITED BY NACCAS.
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'S 990 IS AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST.
FORM 990, PART VI, SECTION C, LINE 19MISSION 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$142,182TotalIncomeAmt
End Of Year Assets$1,915,063EndOfYearAssetsAmt

Direct Controlling Entity Name DirectControllingEntityName

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

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