BOARD OF CERTIFICATION ACCREDITATION INTERNATIONAL: Form 990, tax year 2018
View the entire original 990 at ProPublica ↗
- Organization
- BOARD OF CERTIFICATION ACCREDITATION INTERNATIONAL (EIN 52-1330799)
- Tax period
- 2018-01-01 to 2018-12-31
- Filed
- 2019-07-10
- IRS object ID
- 201931919349300523
- 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 | 2019-07-10T15:47:58-05:00 | ReturnTs |
| Tax Period End | 2018-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 521197902 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MULLEN SONDBERG WIMBISH & STONE PA | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2553 HOUSLEY ROAD SUITE 200 | AddressLine1Txt |
| City | ANNAPOLIS | CityNm |
| State Abbreviation | MD | StateAbbreviationCd |
| ZIP | 21401 | 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 | 521330799 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BOARD OF CERTIFICATIONACCREDITATION IN | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | BOAR | BusinessNameControlTxt |
| Phone | 4105816222 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 10461 MILL RUN CIRCLE SUITE 1250 | AddressLine1Txt |
| City | OWINGS MILLS | CityNm |
| State Abbreviation | MD | StateAbbreviationCd |
| ZIP | 21117 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | CLAUDIA ZACHARIAS | PersonNm |
| Person Title | PRESIDENT & CEO | PersonTitleTxt |
| Phone | 4105816222 | PhoneNum |
| Signature | 2019-07-09 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | PHILIP J WIMBISH JR CPA | PreparerPersonNm |
| PTIN | P01285171 | PTIN |
| Phone | 4102244920 | PhoneNum |
| Preparation | 2019-07-09 | PreparationDt |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 64.88.174.3 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2019-07-09 | IPDt |
| IP Tm | 16:38:18 | IPTm |
| IP Timezone | ED | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | F1A2F4367682224B4A96FF68DDBC048B6C4EE1E4 | 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 | CLAUDIA ZACHARIAS | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 10461 MILL RUN CIRCLE SUITE 1250 | AddressLine1Txt |
| City | OWINGS MILLS | CityNm |
| State Abbreviation | MD | StateAbbreviationCd |
| ZIP | 21117 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $5,234,765 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | WWW.BOCUSA.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1984 | FormationYr |
| Legal Domicile State | MD | LegalDomicileStateCd |
| Activity Or Mission | SEE SCHEDULE O. TO ASSURE PATIENTS, PHYSICIANS, PROFESSIONAL ORGANIZATIONS, THE PUBLIC-AT-LARGE, AND GOVERNMENT AGENCIES AND REPRESENTATIVES, OF THE COMPETENCE, PROFESSIONALISM AND SAFE PRACTICE ENVIRONMENTS OF BOC-CERTIFIED PRACTITIONERS AND/OR BOC-ACCREDITED FACILITIES. | ActivityOrMissionDesc |
| Voting Members Governing Body | 16 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 16 | VotingMembersIndependentCnt |
| Total Employee | 15 | TotalEmployeeCnt |
| Total Volunteers | 35 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $3,304,243 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $5,070,628 | CYProgramServiceRevenueAmt |
| PY Investment Income | $70,847 | PYInvestmentIncomeAmt |
| CY Investment Income | $45,338 | CYInvestmentIncomeAmt |
| PY Other Revenue | $5,733 | PYOtherRevenueAmt |
| CY Other Revenue | $6,688 | CYOtherRevenueAmt |
| PY Total Revenue | $3,380,823 | PYTotalRevenueAmt |
| CY Total Revenue | $5,122,654 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $1,689,867 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $1,737,849 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $2,132,012 | PYOtherExpensesAmt |
| CY Other Expenses | $2,109,533 | CYOtherExpensesAmt |
| PY Total Expenses | $3,821,879 | PYTotalExpensesAmt |
| CY Total Expenses | $3,847,382 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$441,056 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $1,275,272 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $2,403,626 | TotalAssetsBOYAmt |
| Total Assets EOY | $3,565,939 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $621,386 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $632,028 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $1,782,240 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $2,933,911 | NetAssetsOrFundBalancesEOYAmt |
| Mission | TO ASSURE PATIENTS, PHYSICIANS, PROFESSIONAL ORGANIZATIONS, THE PUBLIC-AT-LARGE, AND GOVERNMENT AGENCIES AND REPRESENTATIVES, OF THE COMPETENCE, PROFESSIONALISM AND SAFE PRACTICE ENVIRONMENTS OF BOC-CERTIFIED PRACTITIONERS AND/OR BOC-ACCREDITED FACILITIES. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $3,847,382 | ExpenseAmt |
| Revenue | $5,070,628 | RevenueAmt |
| Desc | TO ASSURE PATIENTS, PHYSICIANS, PROFESSIONAL ORGANIZATIONS, THE PUBLIC-AT-LARGE, AND GOVERNMENT AGENCIES AND REPRESENTATIVES, OF THE COMPETENCE, PROFESSIONALISM AND SAFE PRACTICE ENVIRONMENTS OF BOC-CERTIFIED PRACTITIONERS AND/OR BOC-ACCREDITED FACILITIES. | Desc |
| Total Program Service Expenses | $3,847,382 | TotalProgramServiceExpensesAmt |
| 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 | 0 | 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 | Yes (1) | 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 | 14 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 15 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| 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 | 16 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 16 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | 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 | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | MD | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE ORGANIZATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 4105816222 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 10461 MILL RUN CIRCLE SUITE 1250 | AddressLine1Txt |
| City | OWINGS MILLS | CityNm |
| State Abbreviation | MD | StateAbbreviationCd |
| ZIP | 21117 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (20 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Key EmployeeKeyEmployeeInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| WAYNE ROSEN | ||||||||
| CHAIRMAN | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| SHANE RYLEY | ||||||||
| VICE-CHAIRMAN | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| WILLIAM J POWERS | ||||||||
| TREASURER | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| DAVID REGIER | ||||||||
| SECRETARY | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| L BRADLEY WATSON | ||||||||
| IMMEDIATE PAST CHAIRMAN | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| MARK PARRIS | ||||||||
| MEMBER-AT-LARGE | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| MARGARET IMLAY | ||||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| JOHN OWEN JR | ||||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| VON HOMER | ||||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| DIANA KLUNK | ||||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| JAMES MATHERS | ||||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| WILLIAM SPEAR | ||||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| RICHARD TODD | ||||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| ROD BORKOWSKI | ||||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| JOSH BRESSLER | ||||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| DANIEL GRIFFIS III | ||||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| CLAUDIA ZACHARIAS | ||||||||
| PRESIDENT AND CEO | 40.00 | Yes (X) | $283,652 | $0 | $41,813 | |||
| JUDI KNOTT | ||||||||
| DIRECTOR OF MARKETING | 40.00 | $170,086 | $0 | $14,226 | Yes (X) | |||
| WENDY MILLER | ||||||||
| CHIEF CREDENTIALING OFFICE | 40.00 | $115,102 | $0 | $20,406 | Yes (X) | |||
| CYNTHIA TOLSON | ||||||||
| BUSINESS DEVELOPMENT MANAG | 40.00 | $133,759 | $0 | $10,819 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $702,599 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $87,264 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 4 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| FACILITY RENEWALS | 541900 | $2,217,308 | $2,217,308 |
| FACILITY SURVEY FEES | 541900 | $1,938,256 | $1,938,256 |
| RENEWAL FEES | 541900 | $561,839 | $561,839 |
| OTHER PROGRAM SERVICE | 541900 | $264,274 | $264,274 |
| EXAM FEES | 541900 | $64,471 | $64,471 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $24,480 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $24,480 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $5,070,628 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $21,482 | TotalRevenueColumnAmt |
| Exclusion | $21,482 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $131,145 | SecuritiesAmt |
| Other | $4,822 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $110,641 | SecuritiesAmt |
| Other | $1,470 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $20,504 | SecuritiesAmt |
| Other | $3,352 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $23,856 | TotalRevenueColumnAmt |
| Exclusion | $23,856 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MISCELLANEOUS REVENUE | Desc |
| Business | 541900 | BusinessCd |
| Total Revenue Column | $6,688 | TotalRevenueColumnAmt |
| Exclusion | $6,688 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $6,688 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $5,122,654 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $5,070,628 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $52,026 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $325,465 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,173,382 | TotalAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $17,527 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $123,737 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $97,738 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,017 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $85,341 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $669,224 | TotalAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $79,795 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $168,367 | TotalAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $218,141 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $163,371 | TotalAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $340,694 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $31,593 | TotalAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,706 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $105,220 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $34,140 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| AMP FEES | $109,612 |
| DUES AND SUBSCRIPTIONS | $78,263 |
| MISCELLANEOUS | $12,943 |
| EMPLOYEE TRAINING | $5,106 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,847,382 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $394,059 | BOYAmt |
| EOY | $1,701,281 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $52,356 | BOYAmt |
| EOY | $107,534 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $80,779 | BOYAmt |
| EOY | $45,486 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $127,592 | BOYAmt |
| EOY | $141,664 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $1,369,083 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $973,830 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $421,846 | BOYAmt |
| EOY | $395,253 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,276,086 | BOYAmt |
| EOY | $1,138,399 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $40,650 | BOYAmt |
| EOY | $26,064 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,258 | BOYAmt |
| EOY | $10,258 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,403,626 | BOYAmt |
| EOY | $3,565,939 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $207,424 | BOYAmt |
| EOY | $304,087 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $238,868 | BOYAmt |
| EOY | $327,941 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $171,726 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,368 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $621,386 | BOYAmt |
| EOY | $632,028 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,782,240 | BOYAmt |
| EOY | $2,933,911 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,782,240 | BOYAmt |
| EOY | $2,933,911 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,403,626 | BOYAmt |
| EOY | $3,565,939 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $1,275,272 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$123,601 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| 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
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $29,751 | OtherCostOrOtherBasisAmt |
| Depreciation | $11,761 | DepreciationAmt |
| Book Value | $17,990 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $303,996 | OtherCostOrOtherBasisAmt |
| Depreciation | $203,753 | DepreciationAmt |
| Book Value | $100,243 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,035,336 | OtherCostOrOtherBasisAmt |
| Depreciation | $758,316 | DepreciationAmt |
| Book Value | $277,020 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $395,253 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $4,999,053 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$123,601 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | -$123,601 | RevenueNotReportedAmt |
| Revenue Subtotal | $5,122,654 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $5,122,654 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $3,847,382 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $3,847,382 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $3,847,382 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART X, LINE 2: | FormAndLineReferenceDesc |
| Explanation | THE ORGANIZATION ANALYZES TAX POSITIONS TAKEN, INCLUDING THOSE RELATED TO THE REQUIREMENTS SET FORTH IN IRC SEC. 501(C) TO QUALIFY AS A TAX EXEMPT ORGANIZATION, ACTIVITIES PERFORMED BY VOLUNTEERS AND BOARD MEMBERS, THE REPORTING OF UNRELATED BUSINESS INCOME, AND ITS STATUS AS A TAX-EXEMPT ORGANIZATION UNDER MARYLAND STATE STATUTE. THE ORGANIZATION DOES NOT KNOW OF ANY TAX BENEFITS ARISING FROM UNCERTAIN TAX POSITIONS AND THERE WAS NO EFFECT ON THE ORGANIZATION'S FINANCIAL POSITION OR CHANGES IN NET ASSETS AS A RESULT OF ANALYZING ITS TAX POSITIONS. YEARS ENDING ON OR AFTER DECEMBER 31, 2015 REMAIN SUBJECT TO EXAMINATION BY FEDERAL AND STATE AUTHORITIES. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Independent Consultant | Yes (X) | IndependentConsultantInd |
| Form990 Of Other Organizations | Yes (X) | Form990OfOtherOrganizationsInd |
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| 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 (2 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| CLAUDIA ZACHARIAS | ||||||||||||||
| PRESIDENT AND CEO | $272,962 | $0 | $1,090 | $0 | $9,600 | $0 | $10,070 | $0 | $31,743 | $0 | $325,465 | $0 | $0 | $0 |
| JUDI KNOTT | ||||||||||||||
| DIRECTOR OF MARKETING | $138,957 | $0 | $31,129 | $0 | $0 | $0 | $0 | $0 | $14,226 | $0 | $184,312 | $0 | $0 | $0 |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp
Name Of Interested NameOfInterested
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LEMURIAN ENTERPRISES INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship Description | JIM HEWLETT, FORMER DIRECTOR OF ORG & OFFICER OF LEMURIAN ENTERPRISES, INC. | RelationshipDescriptionTxt |
| Transaction | $57,783 | TransactionAmt |
| Transaction | PAYMENT FOR FACILITY SURVEY SERVICES | TransactionDesc |
| Sharing Of Revenues | 0 | SharingOfRevenuesInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART I, LINE 19, REVENUE LESS EXPENSES: | NET GAIN PER THE AUDITED FINANCIAL STATEMENTS IS $1,151,671. THE NET INCOME REPORTED ON THE 990 EXCLUDES UNREALIZED LOSSES FROM INVESTMENTS OF $123,601. PLEASE REFER TO THE RECONCILIATION TO THE AUDITED FINANCIAL STATEMENTS ON SCHEDULE D, PART XI. |
| FORM 990, PART VI, SECTION A, LINE 7A | BEFORE APRIL 2011, THE ORGANIZATION WAS COMPRISED OF CREDENTIALED ORTHOTIC AND PROSTHETIC PRACTIONERS WHO VOTE FOR AND ELECT REPRESENTATIVES FROM THE CREDENTIALED PRACTIONER POOL PRESENTED TO THEM BY THE BOARD OF DIRECTORS NOMINATING COMMITTEE. IN APRIL 2011 THE ORGANIZATION CHANGED ITS BYLAWS TO STATE THAT THE BOARD OF DIRECTORS SHALL VOTE TO SELECT THE NEXT SUCCEEDING BOARD OF DIRECTORS. NEW DIRECTORS SHALL BE ELECTED BY A MAJORITY OF DIRECTORS PRESENT AT A MEETING DURING THE 4TH QURTER OF THE YEAR PROVIDED THERE IS A QUORUM PRESENT. |
| FORM 990, PART VI, SECTION B, LINE 11B | MANAGEMENT AND THE AUDIT COMMITTEE REVIEWS AND THE AUDIT COMMITTEE APPROVES THE FORM 990 AND A COPY OF THE FINAL FORM 990 IS GIVEN TO THE FULL BOARD BEFORE IT IS FILED. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE ORGANIZATION OBTAINS CONFLICT OF INTEREST DISCLOSURE STATEMENTS FROM OFFICERS, DIRECTORS, AND KEY EMPLOYEES ON AN ANNUAL BASIS AND REVIEWS STATEMENTS FOR COMPLIANCE AND CONFLICTS OF INTEREST. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE COMPENSATION FOR THE CEO IS DETERMINED ANNUALLY BY THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS, ACTING AS THE COMPENSATION COMMITTEE, BASED ON INPUT FROM AN INDEPENDENT CONSULTANT CONDUCTING AN ANALYSIS INCLUDING BUT NOT LIMITED TO REVIEWING COMPARABILITY OF OTHER SIMILAR NONPROFIT ORGANIZATIONS CEO COMPENSATION FROM FORM 990S POSTED ON THE WEBSITE GUIDESTAR.ORG AS WELL AS SALARY SURVEY INFORMATION FROM NONPROFIT EXECUTIVES. THE COMPENSATION FOR KEY EMPLOYEES IS ALSO BASED ON FACTORS INCLUDING COMPARABILITY DATA AND AN INDEPENDENT CONSULTANT ANALYSIS. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST. |
| FORM 990, PART IX, LINE 11G | PROFESSIONAL FEES 113,839. FACILITY SURVEYOR FEES 555,385. |
| FORM 990, PART XII, LINE 2C: | THE PROCESS FOR REVIEWING THE AUDITED FINANCIAL STATEMENTS HAS NOT CHANGED FROM THE PRIOR YEAR. |
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