NATIONAL CERTIFICATION BOARD FOR ACUPUNCTURE AND HERBAL MEDICINE: Form 990, tax year 2018
View the entire original 990 at ProPublica ↗
- Organization
- NATIONAL CERTIFICATION BOARD FOR ACUPUNCTURE AND HERBAL MEDICINE (EIN 11-2760706)
- Tax period
- 2018-01-01 to 2018-12-31
- Filed
- 2019-10-31
- IRS object ID
- 201923049349302022
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2019-10-31T16:12:43-05:00 | ReturnTs |
| Tax Period End | 2018-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 521392008 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | GELMAN ROSENBERG & FREEDMAN | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4550 MONTGOMERY AVE SUITE 800N | AddressLine1Txt |
| City | BETHESDA | CityNm |
| State Abbreviation | MD | StateAbbreviationCd |
| ZIP | 208142930 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2018-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 112760706 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NATIONAL CERTIFICATION COMMISSION FOR | BusinessNameLine1Txt |
| Business Name Line2 | ACUPUNCTURE AND ORIENTAL MEDICINE | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | NATI | BusinessNameControlTxt |
| Phone | 2023811114 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2025 M STREET NW NO 800 | AddressLine1Txt |
| City | WASHINGTON | CityNm |
| State Abbreviation | DC | StateAbbreviationCd |
| ZIP | 20036 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | STEVE KAZMIERCZAK | PersonNm |
| Person Title | TREASURER | PersonTitleTxt |
| Phone | 2023811114 | PhoneNum |
| Signature | 2019-10-31 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | RICHARD J LOCASTRO CPA | PreparerPersonNm |
| PTIN | P00288314 | PTIN |
| Phone | 3019519090 | PhoneNum |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 75.103.231.202 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2019-10-31 | IPDt |
| IP Tm | 17:12:34 | IPTm |
| IP Timezone | ED | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | 641F1D057974DC29AB045FECBA3F6FD3C802A9F1 | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | D76CF291FD7D2186D5132295390FB0E9EDD7D000 | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2018 | TaxYr |
| Build TS | 2019-02-21 02:37:17Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | MINA LARSON | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2025 M STREET NW NO 800 | AddressLine1Txt |
| City | WASHINGTON | CityNm |
| State Abbreviation | DC | StateAbbreviationCd |
| ZIP | 20036 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $4,914,147 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | WWW.NCCAOM.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1982 | FormationYr |
| Legal Domicile State | DC | LegalDomicileStateCd |
| Activity Or Mission | SEE PART III, LINE 1. | ActivityOrMissionDesc |
| Voting Members Governing Body | 9 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 9 | VotingMembersIndependentCnt |
| Total Employee | 17 | TotalEmployeeCnt |
| Total Volunteers | 9 | TotalVolunteersCnt |
| Total Gross UBI | $5,359 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $3,517 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $25,000 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $3,754,495 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $3,704,451 | CYProgramServiceRevenueAmt |
| PY Investment Income | $150,470 | PYInvestmentIncomeAmt |
| CY Investment Income | $30,821 | CYInvestmentIncomeAmt |
| PY Other Revenue | $7,367 | PYOtherRevenueAmt |
| CY Other Revenue | $7,376 | CYOtherRevenueAmt |
| PY Total Revenue | $3,937,332 | PYTotalRevenueAmt |
| CY Total Revenue | $3,742,648 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $28,500 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $9,100 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $1,854,193 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $1,539,129 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $2,571,660 | PYOtherExpensesAmt |
| CY Other Expenses | $2,645,498 | CYOtherExpensesAmt |
| PY Total Expenses | $4,454,353 | PYTotalExpensesAmt |
| CY Total Expenses | $4,193,727 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$517,021 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$451,079 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $4,919,955 | TotalAssetsBOYAmt |
| Total Assets EOY | $4,284,873 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $838,603 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $876,636 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $4,081,352 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $3,408,237 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | TO ASSURE THE SAFETY AND WELL-BEING OF THE PUBLIC AND TO ADVANCE THE PROFESSIONAL PRACTICE OF ACUPUNCTURE AND ORIENTAL MEDICINE BY ESTABLISHING AND PROMOTING NATIONAL EVIDENCE-BASED STANDARDS OF COMPETENCE AND CREDENTIALING. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Desc | AS A PART OF ITS MISSION, THE NCCAOM IS DEDICATED TO PROMOTING NATIONALLY ACCREDITED CERTIFICATION PROGRAMS AND CERTIFIED PRACTITIONERS (DIPLOMATES) TO CONSUMERS AND THE PUBLIC. NCCAOM ACCOMPLISHES THIS BY ADVOCATING FOR DIPLOMATES AND BY CONTINUOUSLY OFFERING CUSTOMIZED SERVICES FOR DIPLOMATES TO PROMOTE THEIR CERTIFICATION, SUCH AS MARKETING AND CONSUMER BROCHURES, PRESS PACKETS, STATISTICS ABOUT THE PROFESSION AND ONLINE CONTINUING EDUCATION COURSES. THESE TOOLS EMPOWER DIPLOMATES TO BETTER INFORM CONSUMERS ABOUT THE BENEFITS OF CHOOSING AN NCCAOM CERTIFIED PRACTITIONER. IN RECENT YEARS, THE NCCAOM HAS ALSO WORKED DIRECTLY WITH FEDERAL GOVERNMENT AGENCIES TO ESTABLISH RECOGNITION OF ITS CERTIFICATION PROGRAMS AND ITS DIPLOMATES IN THE FEDERAL (CONTINUED ON SCHEDULE O) AREA, A VERY IMPORTANT ASPECT OF ITS MISSION. THIS INCLUDES PROVIDING SUPPORTING DATA TO THE BUREAU OF LABOR AND STATISTICS FOR THE CREATION OF A DISTINCT JOB CLASSIFICATION CODE FOR ACUPUNCTURISTS IN THE OCCUPATION OUTLOOK HANDBOOK. NCCAOM IS THE ONLY NATIONAL ORGANIZATION THAT PROVIDES ENTRY CERTIFICATION FOR THE PRACTICE OF ACUPUNCTURE AND ORIENTAL MEDICINE. NCCAOM CERTIFICATION AND/OR THE PASSING OF THE NCCAOM CERTIFICATION EXAMINATION(S) ARE RECOGNIZED FOR LICENSURE BY 47 STATES, INCLUDING THE DISTRICT OF COLUMBIA, (WHICH REPRESENTS 98 PERCENT OF THE STATES THAT REGULATE ACUPUNCTURE). THE NCCAOM ISSUES CERTIFICATES IN ACUPUNCTURE, ORIENTAL MEDICINE, CHINESE HERBOLOGY AND ASIAN BODYWORK THERAPY. | Desc |
| Described In Section501c3 | 0 | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Temp Or Permanent Endowments | 0 | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (1) | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 42 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 17 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (1) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (1) | Form990TFiledInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 9 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 9 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | Yes (1) | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DANIEL CASTRO | PersonNm |
| Phone | 2023811114 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2025 M STREET NW NO 800 | AddressLine1Txt |
| City | WASHINGTON | CityNm |
| State Abbreviation | DC | StateAbbreviationCd |
| ZIP | 20036 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part VII | Yes (X) | InfoInScheduleOPartVIIInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (15 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|
| FRANCES AFUA BROMLEY | |||||||
| CHAIR | 25.00 | Yes (X) | Yes (X) | $4,050 | $0 | $0 | |
| EUGENE LONDON | |||||||
| VICE CHAIR | 15.00 | Yes (X) | Yes (X) | $6,825 | $0 | $0 | |
| STEVEN KAZMIERCZAK | |||||||
| TREASURER | 20.00 | Yes (X) | Yes (X) | $600 | $0 | $0 | |
| CARL JEW | |||||||
| SECRETARY | 15.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| ZONGLAN XU | |||||||
| COMMISSIONER | 10.00 | Yes (X) | $3,400 | $0 | $0 | ||
| DANIEL JIAO | |||||||
| COMMISSIONER (FROM 2/2018) | 10.00 | Yes (X) | $5,600 | $0 | $0 | ||
| MATTHEW STANLEY | |||||||
| COMMISSIONER | 10.00 | Yes (X) | $1,875 | $0 | $0 | ||
| JANET ZAND | |||||||
| COMMISSIONER | 10.00 | Yes (X) | $3,850 | $0 | $0 | ||
| IMAN MAJD | |||||||
| COMMISSIONER | 10.00 | Yes (X) | $5,800 | $0 | $0 | ||
| KORY WARD-COOK | |||||||
| CEO | 40.00 | Yes (X) | $262,486 | $0 | $26,124 | ||
| MINA LARSON | |||||||
| EXECUTIVE DEPUTY DIRECTOR | 40.00 | $194,754 | $0 | $38,796 | Yes (X) | ||
| IRENE BASORE | |||||||
| DIRECTOR FINANCE & ADMINISTRATION | 40.00 | $130,097 | $0 | $26,763 | Yes (X) | ||
| PAMELA FROMMELT | |||||||
| CERT. EXAM DEV'L & ASMT SPEC. | 40.00 | $128,037 | $0 | $34,416 | Yes (X) | ||
| OLGA COX | |||||||
| COMM. & CUSTOMER RELATIONS DIR. | 40.00 | $115,633 | $0 | $17,519 | Yes (X) | ||
| RACHAEL TAN | |||||||
| CRED. & TESTING DIRECTOR | 40.00 | $129,605 | $0 | $10,949 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $992,612 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $154,567 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 8 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (4 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt | Address Line1ContractorAddress/ForeignAddress/AddressLine1Txt | CityContractorAddress/ForeignAddress/CityNm | CountryContractorAddress/ForeignAddress/CountryCd | Foreign PostalContractorAddress/ForeignAddress/ForeignPostalCd |
|---|---|---|---|---|---|---|---|---|---|
| SMITHBUCKLIN CORPORATION | |||||||||
| 330 NORTH WABASH AVE SUITE 2000 | CHICAGO | IL | 60611 | MANAGEMENT SERVICES | $938,484 | ||||
| PEARSON VUE | |||||||||
| 5601 GREEN VALLEY DRIVE | BLOOMINGTON | MN | 55437 | EXAM ADMINISTRATION SERVICES | $436,222 | ||||
| CYZAP | |||||||||
| 7811 L ST 230 | OMAHA | NE | 68127 | AMS SYSTEM | $322,490 | ||||
| LOGICDEER | |||||||||
| IT CONSULTING | $108,100 | TARAKARAMA NAGAR 4 LINE 2771/1 | GUNTUR | IN | 52259 | ||||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 4 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| EXAM AND RELATED FEES | 611430 | $3,433,761 | $3,433,761 |
| PROFESSIONAL DVLPT | 611430 | $248,730 | $248,730 |
| PRACTICE TEST | 900099 | $21,960 | $21,960 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $3,704,451 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $52,320 | TotalRevenueColumnAmt |
| Exclusion | $52,320 | ExclusionAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $5,635 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $5,359 | UnrelatedBusinessRevenueAmt |
| Exclusion | $276 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,150,000 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,072,104 | SecuritiesAmt |
| Other | $99,395 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $77,896 | SecuritiesAmt |
| Other | -$99,395 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$21,499 | TotalRevenueColumnAmt |
| Exclusion | -$21,499 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MISCELLANEOUS | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $1,741 | TotalRevenueColumnAmt |
| Exclusion | $1,741 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $1,741 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $3,742,648 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $3,704,451 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $5,359 | UnrelatedBusinessRevenueAmt |
| Exclusion | $32,838 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,100 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $296,110 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $872,132 | TotalAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $94,377 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $182,146 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $94,364 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $44,223 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $167,286 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,055 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,236,506 | TotalAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $72,528 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $116,255 | TotalAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $161,000 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $18,287 | TotalAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $161,958 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $17,129 | TotalAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $441,628 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $50,362 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| TEMPORARY LABOR | $77,588 |
| CREDIT CARD PROC. FEES | $45,540 |
| DUES & SUBSCRIPTIONS | $18,438 |
| TAXES AND LICENSES | $2,023 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,682 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,193,727 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $68,835 | BOYAmt |
| EOY | $53,737 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $65,754 | BOYAmt |
| EOY | $32,069 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $402,331 | BOYAmt |
| EOY | $591,535 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $49,174 | BOYAmt |
| EOY | $28,725 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $794,048 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $69,277 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $477,906 | BOYAmt |
| EOY | $724,771 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,837,050 | BOYAmt |
| EOY | $1,619,247 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,786 | BOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,011,119 | BOYAmt |
| EOY | $1,234,789 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,919,955 | BOYAmt |
| EOY | $4,284,873 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $466,960 | BOYAmt |
| EOY | $393,566 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $335,780 | BOYAmt |
| EOY | $483,070 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $35,863 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $838,603 | BOYAmt |
| EOY | $876,636 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,081,352 | BOYAmt |
| EOY | $3,408,237 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,081,352 | BOYAmt |
| EOY | $3,408,237 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,919,955 | BOYAmt |
| EOY | $4,284,873 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$451,079 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$222,036 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule D IRS990ScheduleD
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $503,926 | OtherCostOrOtherBasisAmt |
| Depreciation | $69,277 | DepreciationAmt |
| Book Value | $434,649 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $290,122 | OtherCostOrOtherBasisAmt |
| Book Value | $290,122 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $724,771 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | CAPITALIZED EXAM DEVELOPMENT COSTS | Desc |
| Book Value | $1,234,789 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $1,234,789 | TotalBookValueOtherAssetsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $3,510,557 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$222,036 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | -$222,036 | RevenueNotReportedAmt |
| Revenue Subtotal | $3,732,593 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $10,055 | InvestmentExpensesNotIncldAmt |
| Revenue Not Reported Fincl Stmt | $10,055 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $3,742,648 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $4,183,672 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $4,183,672 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $10,055 | InvestmentExpensesNotIncld2Amt |
| Expenses Not Rpt Fincl Stmt | $10,055 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $4,193,727 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART X, LINE 2: | FormAndLineReferenceDesc |
| Explanation | FOR THE YEARS ENDED DECEMBER 31, 2018 AND 2017, THE COMMISSION HAS DOCUMENTED ITS CONSIDERATION OF FASB ASC 740-10, INCOME TAXES, THAT PROVIDES GUIDANCE FOR REPORTING UNCERTAINTY IN INCOME TAXES AND HAS DETERMINED THAT NO MATERIAL UNCERTAIN TAX POSITIONS QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (4 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| KORY WARD-COOK | ||||||||||||||
| CEO | $262,486 | $0 | $0 | $0 | $0 | $0 | $15,749 | $0 | $10,375 | $0 | $288,610 | $0 | $0 | $0 |
| MINA LARSON | ||||||||||||||
| EXECUTIVE DEPUTY DIRECTOR | $193,254 | $0 | $1,500 | $0 | $0 | $0 | $11,712 | $0 | $27,084 | $0 | $233,550 | $0 | $0 | $0 |
| IRENE BASORE | ||||||||||||||
| DIRECTOR FINANCE & ADMINISTRATION | $128,097 | $0 | $2,000 | $0 | $0 | $0 | $7,818 | $0 | $18,945 | $0 | $156,860 | $0 | $0 | $0 |
| PAMELA FROMMELT | ||||||||||||||
| CERT. EXAM DEV'L & ASMT SPEC. | $127,037 | $0 | $1,000 | $0 | $0 | $0 | $7,694 | $0 | $26,722 | $0 | $162,453 | $0 | $0 | $0 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 4 | THE ORGANIZATION UPDATED IT BYLAWS IN AUGUST 2018 TO REMOVE THE NCCAOM ACADEMY OF DIPLOMATES CHARTER AND THE RESEARCH COMMITTEE AS A STANDING COMMITTEE. |
| FORM 990, PART VI, SECTION B, LINE 11B | AN OUTSIDE CPA FIRM PREPARES THE FORM 990. THE CEO AND DIRECTOR OF FINANCE & ADMINISTRATION THEN REVIEW THE DRAFT. A COPY OF THE DRAFT IS ALSO PLACED ON A SECURE WEBSITE FOR ALL OFFICERS AND COMMISSIONERS TO REVIEW AS PART OF THE AGENDA FOR THE NEXT BOARD MEETING. THE BOARD VOTES ON THE APPROVAL OF THE FORM 990 AS IS OR WITH EDITS. THE OUTSIDE CPA FIRM MAKES CHANGES, AS NEEDED, AND PROVIDES THE FINAL FORM 990 TO THE CEO TO SIGN AND FILE WITH THE IRS. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE ORGANIZATION CONDUCTS ANNUAL REVIEWS IN WHICH POTENTIAL CONFLICTS ARE REFERRED TO THE EXECUTIVE COMMITTEE. IF A CONFLICT OF INTEREST EXISTS, THE COMMISSIONER IS REQUESTED TO EITHER TERMINATE THE RELATIONSHIP OR STEP DOWN AS COMMISSIONER. |
| FORM 990, PART VI, SECTION B, LINE 15A | THE COMPENSATION OF THE CEO IS NEGOTIATED BY AND BETWEEN THE CEO AND THE BOARD OF COMMISSIONERS. IT IS BASED ON PERFORMANCE AND COMPARATIVE PAY RATES FOR SIMILAR POSITIONS IN THE INDUSTRY. THE CURRENT CEO IS SERVING UNDER A CONTRACT WITH A ONE-YEAR AUTOMATIC RENEWAL. THE BOARD REVIEWS PUBLISHED COMPENSATION SURVEYS, OUTSIDE BENCHMARKS, AND FACTORS IN OTHER INFORMATION, SUCH AS EXPERIENCE IN THE INDUSTRY AND ADDITIONAL QUALIFICATIONS. THE BOARD APPROVES AN ANNUAL BUDGET THAT INCLUDES A LINE ITEM FOR TOTAL STAFF SALARIES, WHICH INCLUDES COMPENSATION FOR THE CEO. THE MOST RECENT COMPENSATION REVIEW WAS COMPLETED IN AUGUST 2018. THE COMPENSATION FOR KEY EMPLOYEES IS SET BY THE CHIEF EXECUTIVE OFFICER (CEO) WITH INPUT FROM AN OUTSIDE HRO. SALARIES ARE BASED ON ANNUAL PERFORMANCE REVIEWS, BENCHMARKING TO INDUSTRY STANDARDS USING PUBLISHED COMPENSATION SURVEYS, AND RELEVANT INDUSTRY DATA FOR COMPARISON. THE BOARD APPROVES COMPENSATION AMOUNTS BY APPROVING AN ANNUAL BUDGET WHICH INCLUDES A LINE ITEM FOR TOTAL STAFF SALARIES. |
| FORM 990, PART VI, SECTION C, LINE 19 | NCCAOM MAKES ITS GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY AVAILABLE UPON REQUEST. THE AUDITED STATEMENT OF ACTIVITIES ARE PUBLISHED IN THE ANNUAL REPORT OF THE DIPLOMATE NEWSLETTER, WHICH IS AVAILABLE TO ALL DIPLOMATES AND POSTED ON THE NCCAOM WEBSITE FOR PUBLIC VIEWING. |
| FORM 990, PART VII, SECTION A: | DIRECTORS AND OFFICERS ARE COMPENSATED (PAID HONORARIA) FOR THE DAYS IN WHICH THEY REPRESENTED NCCAOM AT A MEETING OR FUNCTION. COMPENSATION AMOUNTS ARE DETERMINED BY THE NCCAOM'S HONORARIUM POLICY. EMPLOYEES' COMPENSATION REPRESENTS SALARIES PAID AS EMPLOYEES OF NCCAOM. |
| FORM 990, PART IX, LINE 11G | EXAM ADMINISTRATION SERVICES 458,254. CUSTOMER SERVICES 476,206. IT CONSULTING 124,021. OTHER INDEPENDENT CONTRACTORS 178,025. |
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