BETA

ACCREDITATION COMMISSION FOR ACUPUNCTURE AND ORIENTAL MEDICINE: Form 990, tax year 2018

View the entire original 990 at ProPublica ↗

Organization
ACCREDITATION COMMISSION FOR ACUPUNCTURE AND ORIENTAL MEDICINE (EIN 52-1353469)
Tax period
2018-01-01 to 2018-12-31
Filed
2019-11-05
IRS object ID
201943099349300704
Schema version
2018v3.1
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)
Return2019-11-05T06:51:58-06:00ReturnTs
Tax Period End2018-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN260794367PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1UHY ADVISORS MID-ATLANTIC MD INCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line18601 ROBERT FULTON DRIVE SUITE 210AddressLine1Txt
CityCOLUMBIACityNm
State AbbreviationMDStateAbbreviationCd
ZIP21046ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2018-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN521353469EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1ACCREDITATION COMMISSION FORBusinessNameLine1Txt
Business Name Line2ACUPUNCTURE AND ORIENTAL MEDICINEBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlACCRBusinessNameControlTxt
Phone9522122434PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line18941 AZTEC DRIVE NO STE 2AddressLine1Txt
CityEDEN PRAIRIECityNm
State AbbreviationMNStateAbbreviationCd
ZIP55347ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonDR MARC SCHNEIDERPersonNm
Person TitleTREASURERPersonTitleTxt
Phone9522122434PhoneNum
Signature2019-11-05SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonNANCY JOHNSONPreparerPersonNm
PTINP01593478PTIN
Phone4107205220PhoneNum

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address209.99.101.4IPv4AddressTxt
FieldValueIRS element (for citing)
IP2019-11-05IPDt
IP Tm06:50:37IPTm
IP TimezoneESIPTimezoneCd
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device IdDA39A3EE5E6B4B0D3255BFEF95601890AFD80709AtSubmissionCreationDeviceId
At Submission Filing Device IdC10EB0FBAABFD2918ED9A76970A19A15359CB5C7AtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2018TaxYr
Build TS2020-03-31 21:24:44ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerMARK MCKENZIEPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line18941 AZTEC DRIVE STE 2AddressLine1Txt
CityEDEN PRAIRIECityNm
State AbbreviationMNStateAbbreviationCd
ZIP55347ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$970,981GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.ACAOM.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1982FormationYr
Legal Domicile StateDCLegalDomicileStateCd
Activity Or MissionTO OPERATE AS A NATIONAL ACCREDITING COMMISSION FOR ESTABLISHED ACUPUNCTURE AND ORIENTAL MEDICINE SCHOOLS AND COLLEGES PROVIDING A PROGRAM OF INSTRUCTION FOR THE TRAINING OF ENTRY LEVEL PRACTITIONERS, AS WELL AS DEGREE-GRANTING PROGRAMS. TO DEVELOP, ENCOURAGE, MAINTAIN, AND IMPROVE SOUND EDUCATIONAL STANDARDS AND TO PROMOTE THE INTEREST COMMON TO BOTH COLLEGES AND SCHOOLS,AND TO ENCOURAGE RESEARCH AND TEACHING IN THE SCIENCE, ART, USE AND APPLICATION OF TRADITIONAL ORIENTAL MEDICINE AS THESE ACTIVITIES ENHANCE THE PURPOSES STATED HEREIN. IN ADDITION THE ACCREDITATION OF ORIENTAL MEDICINE ENCOURAGES THE IMPROVEMENT OF THE CONDITIONS OF EDUCATION AND PRACTICE OF ACUPUNCTURE AND ORIENTAL MEDICINE WITHIN THE UNITED STATES.ActivityOrMissionDesc
Voting Members Governing Body12VotingMembersGoverningBodyCnt
Voting Members Independent12VotingMembersIndependentCnt
Total Employee5TotalEmployeeCnt
Total Volunteers0TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$0PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$967,434PYProgramServiceRevenueAmt
CY Program Service Revenue$967,083CYProgramServiceRevenueAmt
PY Investment Income$3,922PYInvestmentIncomeAmt
CY Investment Income$3,898CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$971,356PYTotalRevenueAmt
CY Total Revenue$970,981CYTotalRevenueAmt
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$544,407PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$580,692CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$432,947PYOtherExpensesAmt
CY Other Expenses$455,941CYOtherExpensesAmt
PY Total Expenses$977,354PYTotalExpensesAmt
CY Total Expenses$1,036,633CYTotalExpensesAmt
PY Revenues Less Expenses-$5,998PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$65,652CYRevenuesLessExpensesAmt
Total Assets BOY$1,317,953TotalAssetsBOYAmt
Total Assets EOY$1,270,355TotalAssetsEOYAmt
Total Liabilities BOY$59,720TotalLiabilitiesBOYAmt
Total Liabilities EOY$77,774TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$1,258,233NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$1,192,581NetAssetsOrFundBalancesEOYAmt
MissionTO OPERATE AS A NATIONAL ACCREDITING COMMISSION FOR ESTABLISHED ACUPUNCTURE AND ORIENTAL MEDICINE SCHOOLS AND COLLEGES PROVIDING A PROGRAM OF INSTRUCTION FOR THE TRAINING OF ENTRY LEVEL PRACTITIONERS, AS WELL AS DEGREE-GRANTING PROGRAMS.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$767,107ExpenseAmt
Revenue$967,083RevenueAmt
DescACAOM EVALUATES PROFESSIONAL NON- DEGREE AND GRADUATE DEGREE PROGAMS INCLUDING DOCTORAL PROGRAMS IN ACUPUNCTURE AND IN ORIENTAL MEDICINE UNDER THE RECOGNITION OF THE UNITED STATES DEPARTMENT OF EDUCATION (USDE) FOR A LEVEL OF PERFORMANCE, INTEGRITY AND QUALITY THAT ENTITLES THEM TO THE CONFIDENCE OF THE EDUCATIONAL COMMUNITY AND THE PUBLIC THEY SERVE. ACAOM ESTABLISHES ACCREDITATION CRITERIA, ARRANGES SITE VISITS, EVALUATES PROGRAMS THAT DESIRE ACCREDITED STATUS, AND PUBLICLY DESIGNATES THOSE THAT MEET THE CRITERIA. ON A CONTINUING BASIS ACAOM EVALUATES ACCREDITED PROGRAMS' CONTINUING ABILITY TO MAINTAIN THEIR ORIGINAL INTENT AND THEIR EXPANSION PHYSICALLY, AS WELL AS, THE ADDITION OF NEW PROGRAMS UNDER THE U.S DEPARTMENT OF EDUCATION RECOGNITION.Desc
Total Program Service Expenses$767,107TotalProgramServiceExpensesAmt
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
Temp Or Permanent Endowments0TempOrPermanentEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
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 With Officer Ent0BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document60IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee5EmployeeCnt
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
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 Members12GoverningBodyVotingMembersCnt
Independent Voting Member12IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
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
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1MARK MCKENZIEBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone9522122434PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line18941 AZTEC DRIVE STE 2AddressLine1Txt
CityEDEN PRAIRIECityNm
State AbbreviationMNStateAbbreviationCd
ZIP55347ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (13 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
KATHERINE TAROMINA
CHAIR5.00Yes (X)Yes (X)$5,100$0$0
YEMENG CHEN
VICE-CHAIR3.00Yes (X)Yes (X)$1,800$0$0
MARNAE ERGIL
SECRETARY2.00Yes (X)Yes (X)$2,800$0$0
ANDREA SMITH
SECRETARY THRU 2/182.00Yes (X)Yes (X)$1,000$0$0
MARC SCHNEIDER
TREASURER2.00Yes (X)Yes (X)$2,800$0$0
DONG JI
COMMISSIONER2.00Yes (X)$1,800$0$0
ALEX HOLLAND
COMMISSIONER2.00Yes (X)$800$0$0
LIXIN HUANG
COMMISSIONER2.00Yes (X)$0$0$0
JOHN YOO
COMMISSIONER2.00Yes (X)$1,600$0$0
CLAUDIA CITKOVITZ
COMMISSIONER2.00Yes (X)$2,000$0$0
LIANNE GROSHEL
COMMISSIONER2.00Yes (X)$2,000$0$0
JARRETT JOYCE
COMMISSIONER THRU 2/182.00Yes (X)$1,000$0$0
MARK MCKENZIE
EXECUTIVE DIRECTOR40.00Yes (X)$153,300$0$29,740
FieldValueIRS element (for citing)
Total Reportable Comp From Org$176,000TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$29,740TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K1IndivRcvdGreaterThan100KCnt
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
ACCREDITATION FEES611710$666,650$666,650
SITE VISIT FEES611710$127,465$127,465
APPLICATION FEES611710$87,750$87,750
OTHER PROGRAM SERVICES999999$42,768$42,768
SUBSTANTIVE CHANGE611710$31,350$31,350

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

FieldValueIRS element (for citing)
Total Revenue Column$11,100TotalRevenueColumnAmt
Related Or Exempt Func Income$11,100RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$967,083TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$3,898TotalRevenueColumnAmt
Exclusion$3,898ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$970,981TotalRevenueColumnAmt
Related Or Exempt Func Income$967,083RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$3,898ExclusionAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$179,804TotalAmt
Program Services$107,882ProgramServicesAmt
Management And General$71,922ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$314,502TotalAmt
Program Services$254,193ProgramServicesAmt
Management And General$60,309ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$16,358TotalAmt
Program Services$13,685ProgramServicesAmt
Management And General$2,673ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$37,463TotalAmt
Program Services$29,854ProgramServicesAmt
Management And General$7,609ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$32,565TotalAmt
Program Services$24,098ProgramServicesAmt
Management And General$8,467ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$3,800TotalAmt
Program Services$2,812ProgramServicesAmt
Management And General$988ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$33,664TotalAmt
Program Services$24,911ProgramServicesAmt
Management And General$8,753ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$145,913TotalAmt
Program Services$107,976ProgramServicesAmt
Management And General$37,937ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$17,157TotalAmt
Program Services$12,695ProgramServicesAmt
Management And General$4,462ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$30,000TotalAmt
Program Services$22,200ProgramServicesAmt
Management And General$7,800ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$146,744TotalAmt
Program Services$108,591ProgramServicesAmt
Management And General$38,153ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$400TotalAmt
Program Services$296ProgramServicesAmt
Management And General$104ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$35,353TotalAmt
Program Services$26,161ProgramServicesAmt
Management And General$9,192ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$18,490TotalAmt
Program Services$13,683ProgramServicesAmt
Management And General$4,807ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
DUES$12,364$9,149$3,215
STAFF TRAINING$4,985$3,689$1,296
PAYROLL PROCESSING FEES$4,428$3,277$1,151
MISC$2,332$1,725$607

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$311TotalAmt
Program Services$230ProgramServicesAmt
Management And General$81ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$1,036,633TotalAmt
Program Services$767,107ProgramServicesAmt
Management And General$269,526ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$94,885BOYAmt
EOY$90,993EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$1,096,887BOYAmt
EOY$1,100,689EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$17,864BOYAmt
EOY$5,710EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$120,451LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$51,988LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$103,817BOYAmt
EOY$68,463EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$4,500BOYAmt
EOY$4,500EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$1,317,953BOYAmt
EOY$1,270,355EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$59,720BOYAmt
EOY$77,774EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$59,720BOYAmt
EOY$77,774EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$1,258,233BOYAmt
EOY$1,192,581EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,258,233BOYAmt
EOY$1,192,581EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,317,953BOYAmt
EOY$1,270,355EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$65,652ReconcilationRevenueExpnssAmt
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)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

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

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$978,330CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$923,272CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$886,745CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$967,434CurrentTaxYearMinus1YearAmt
Current Tax Year$967,083CurrentTaxYearAmt
Total$4,722,864TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$978,330CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$923,272CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$886,745CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$967,434CurrentTaxYearMinus1YearAmt
Current Tax Year$967,083CurrentTaxYearAmt
Total$4,722,864TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$344,784CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$219,035CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$370,260CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$264,369CurrentTaxYearMinus1YearAmt
Current Tax Year$233,148CurrentTaxYearAmt
Total$1,431,596TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$344,784CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$219,035CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$370,260CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$264,369CurrentTaxYearMinus1YearAmt
Current Tax Year$233,148CurrentTaxYearAmt
Total$1,431,596TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$3,291,268PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$4,281CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$4,214CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$4,038CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$3,922CurrentTaxYearMinus1YearAmt
Current Tax Year$3,898CurrentTaxYearAmt
Total$20,353TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$4,281CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$4,214CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$4,038CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$3,922CurrentTaxYearMinus1YearAmt
Current Tax Year$3,898CurrentTaxYearAmt
Total$20,353TotalAmt

Other Income509 OtherIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$127CurrentTaxYearMinus4YearsAmt
Total$127TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$982,738CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$927,486CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$890,783CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$971,356CurrentTaxYearMinus1YearAmt
Current Tax Year$970,981CurrentTaxYearAmt
Total$4,743,344TotalAmt
FieldValueIRS element (for citing)
Public Support CY5090.69390PublicSupportCY509Pct
Public Support PY5090.67310PublicSupportPY509Pct
Investment Income CY0.00430InvestmentIncomeCYPct
Investment Income PY0.00430InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Schedule D IRS990ScheduleD

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$120,451OtherCostOrOtherBasisAmt
Depreciation$51,988DepreciationAmt
Book Value$68,463BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$68,463TotalBookValueLandBuildingsAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$970,981TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported$0RevenueNotReportedAmt
Revenue Subtotal$970,981RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$970,981TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$1,036,633TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$1,036,633ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$1,036,633TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART X, LINE 2:FormAndLineReferenceDesc
ExplanationACAOM IS EXEMPT FROM FEDERAL INCOME TAX, EXCEPT TAXES ON UNRELATED BUSINESS INCOME, IF APPLICABLE, UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. NO PROVISION FOR INCOME TAXES IS REQUIRED FOR THE YEARS ENDED DECEMBER 31, 2018 AND 2017 SINCE ACAOM HAD NO TAXABLE INCOME FROM UNRELATED BUSINESS ACTIVITIES. THE INCOME TAX POSITIONS TAKEN BY ACAOM FOR ANY YEARS OPEN UNDER THE VARIOUS STATUTES OF LIMITATIONS ARE THAT ACAOM CONTINUES TO BE EXEMPT FROM INCOME TAXES AND THAT THEY HAVE PROPERLY REPORTED UNRELATED BUSINESS INCOME THAT IS SUBJECT TO INCOME TAXES. ACAOM BELIEVES THAT THERE ARE NO POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD SIGNIFICANTLY INCREASE UNRECOGNIZED TAX LIABILITIES WITHIN 12 MONTHS OF THE REPORTING DATE.ExplanationTxt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Written Employment ContractYes (X)WrittenEmploymentContractInd
Compensation SurveyYes (X)CompensationSurveyInd
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

FieldValueIRS element (for citing)
PersonMARK MCKENZIEPersonNm
TitleEXECUTIVE DIRECTORTitleTxt
Base Compensation Filing Org$153,300BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs$0CompensationBasedOnRltdOrgsAmt
Bonus Filing Organization$0BonusFilingOrganizationAmount
Bonus Related Organizations$0BonusRelatedOrganizationsAmt
Other Compensation Filing Org$0OtherCompensationFilingOrgAmt
Other Compensation Rltd Orgs$0OtherCompensationRltdOrgsAmt
Deferred Compensation Flng Org$0DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs$11,284DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org$0NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs$18,456NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org$153,300TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs$29,740TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org$0CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs$0CompReportPrior990RltdOrgsAmt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I, LINE 3FormAndLineReferenceDesc
ExplanationTHE EXECUTIVE DIRECTOR'S COMPENSATION IS SUBJECT TO AN REVIEW BY THE COMMISSION CHAIR AND TREASUER.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11BAFTER THE ORGANIZATION'S EXECUTIVE DIRECTOR AND TREASURER REVIEW THE 990, IT GOES TO THE AUDIT AND FINANCE COMMITTEE FOR APPROVAL. A COPY OF THE 990 IS ALSO PROVIDED TO THE ACCREDITATION COMMISSION, THE ORGANIZATION'S GOVERNING BODY.
FORM 990, PART VI, SECTION B, LINE 12CTHE COMMISSIONERS ARE REQUIRED TO DISCLOSE ANY POTENTIAL CONFLICTS WITH MEMBER SCHOOLS AT EACH MEETING WHERE SCHOOL REVIEWS TAKE PLACE.
FORM 990, PART VI, SECTION B, LINE 15THE FINANCE COMMITTEE REVIEWS AND APPROVES ALL COMPENSATION DURING THE ANNUAL BUDGET PROCESS. THE PROCESS INCLUDES CONSIDERATION OF COMPARABLE SALARY DATA.
FORM 990, PART VI, SECTION C, LINE 19THE GOVERNING DOCUMENTS OF THE ORGANIZATION ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
FORM 990, PART IX, LINE 11GHONORARIA: PROGRAM SERVICE EXPENSES 75,922. MANAGEMENT AND GENERAL EXPENSES 26,675. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 102,597. CONTRACTED SERVICES: PROGRAM SERVICE EXPENSES 2,391. MANAGEMENT AND GENERAL EXPENSES 840. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,231. OTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 2,801. MANAGEMENT AND GENERAL EXPENSES 984. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,785. CONSULTING FEES: PROGRAM SERVICE EXPENSES 26,862. MANAGEMENT AND GENERAL EXPENSES 9,438. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 36,300.
FORM 990, PART XII, LINE 2C:NO CHANGES TO THE OVERSIGHT OR SELECTION PROCESS HAS MADE DURING THE TAX YEAR.

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