2019-10-31T16:12:43-05:00 2018-12-31 521392008 GELMAN ROSENBERG & FREEDMAN 4550 MONTGOMERY AVE SUITE 800N BETHESDA MD 208142930 990 2018-01-01 112760706 NATIONAL CERTIFICATION COMMISSION FOR ACUPUNCTURE AND ORIENTAL MEDICINE NATI 2023811114 2025 M STREET NW NO 800 WASHINGTON DC 20036 STEVE KAZMIERCZAK TREASURER 2023811114 2019-10-31 1 RICHARD J LOCASTRO CPA P00288314 3019519090 75.103.231.202 2019-10-31 17:12:34 ED P 641F1D057974DC29AB045FECBA3F6FD3C802A9F1 D76CF291FD7D2186D5132295390FB0E9EDD7D000 2018 2019-02-21 02:37:17Z MINA LARSON 2025 M STREET NW NO 800 WASHINGTON DC 20036 4914147 0 X WWW.NCCAOM.ORG X 1982 DC SEE PART III, LINE 1. 9 9 17 9 5359 3517 25000 0 3754495 3704451 150470 30821 7367 7376 3937332 3742648 28500 9100 0 0 1854193 1539129 0 0 0 2571660 2645498 4454353 4193727 -517021 -451079 4919955 4284873 838603 876636 4081352 3408237 X 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. 0 0 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. 0 0 0 0 0 0 0 0 0 1 0 0 1 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 42 0 1 17 1 1 1 0 0 0 0 0 0 0 X 9 9 0 0 1 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 X DANIEL CASTRO 2023811114 2025 M STREET NW NO 800 WASHINGTON DC 20036 X FRANCES AFUA BROMLEY CHAIR 25.00 X X 4050 0 0 EUGENE LONDON VICE CHAIR 15.00 X X 6825 0 0 STEVEN KAZMIERCZAK TREASURER 20.00 X X 600 0 0 CARL JEW SECRETARY 15.00 X X 0 0 0 ZONGLAN XU COMMISSIONER 10.00 X 3400 0 0 DANIEL JIAO COMMISSIONER (FROM 2/2018) 10.00 X 5600 0 0 MATTHEW STANLEY COMMISSIONER 10.00 X 1875 0 0 JANET ZAND COMMISSIONER 10.00 X 3850 0 0 IMAN MAJD COMMISSIONER 10.00 X 5800 0 0 KORY WARD-COOK CEO 40.00 X 262486 0 26124 MINA LARSON EXECUTIVE DEPUTY DIRECTOR 40.00 X 194754 0 38796 IRENE BASORE DIRECTOR FINANCE & ADMINISTRATION 40.00 X 130097 0 26763 PAMELA FROMMELT CERT. EXAM DEV'L & ASMT SPEC. 40.00 X 128037 0 34416 OLGA COX COMM. & CUSTOMER RELATIONS DIR. 40.00 X 115633 0 17519 RACHAEL TAN CRED. & TESTING DIRECTOR 40.00 X 129605 0 10949 992612 0 154567 8 0 1 0 SMITHBUCKLIN CORPORATION 330 NORTH WABASH AVE SUITE 2000 CHICAGO IL 60611 MANAGEMENT SERVICES 938484 PEARSON VUE 5601 GREEN VALLEY DRIVE BLOOMINGTON MN 55437 EXAM ADMINISTRATION SERVICES 436222 CYZAP 7811 L ST 230 OMAHA NE 68127 AMS SYSTEM 322490 LOGICDEER TARAKARAMA NAGAR 4 LINE 2771/1 GUNTUR IN 52259 IT CONSULTING 108100 4 EXAM AND RELATED FEES 611430 3433761 3433761 PROFESSIONAL DVLPT 611430 248730 248730 PRACTICE TEST 900099 21960 21960 3704451 52320 52320 5635 5359 276 1150000 1072104 99395 77896 -99395 -21499 -21499 MISCELLANEOUS 900099 1741 1741 1741 3742648 3704451 5359 32838 X 9100 296110 872132 94377 182146 94364 44223 167286 10055 1236506 72528 116255 161000 18287 161958 17129 10 441628 50362 TEMPORARY LABOR 77588 CREDIT CARD PROC. FEES 45540 DUES & SUBSCRIPTIONS 18438 TAXES AND LICENSES 2023 4682 4193727 68835 53737 65754 32069 402331 591535 49174 28725 794048 69277 477906 724771 2837050 1619247 7786 1011119 1234789 4919955 4284873 466960 393566 335780 483070 35863 0 838603 876636 X 4081352 3408237 4081352 3408237 4919955 4284873 -451079 -222036 0 X 0 1 X 1 0 503926 69277 434649 290122 290122 724771 CAPITALIZED EXAM DEVELOPMENT COSTS 1234789 1234789 X 3510557 -222036 -222036 3732593 10055 10055 3742648 4183672 0 4183672 10055 10055 4193727 PART X, LINE 2: 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. X X X 0 0 0 KORY WARD-COOK CEO 262486 0 0 0 0 0 15749 0 10375 0 288610 0 0 0 MINA LARSON EXECUTIVE DEPUTY DIRECTOR 193254 0 1500 0 0 0 11712 0 27084 0 233550 0 0 0 IRENE BASORE DIRECTOR FINANCE & ADMINISTRATION 128097 0 2000 0 0 0 7818 0 18945 0 156860 0 0 0 PAMELA FROMMELT CERT. EXAM DEV'L & ASMT SPEC. 127037 0 1000 0 0 0 7694 0 26722 0 162453 0 0 0 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.