NATIONAL ACCREDITING COMMISSION OF CAREER ARTS & SCIENCES INC: Form 990, tax year 2016

View the entire original 990 at ProPublica ↗

Organization
NATIONAL ACCREDITING COMMISSION OF CAREER ARTS & SCIENCES INC (EIN 52-0902160)
Tax period
2016-07-01 to 2017-06-30
Filed
2018-05-08
IRS object ID
201841289349301214
Schema version
2016v3.0
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)
Return2018-05-08T09:57:38-05:00ReturnTs
Tax Period End2017-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN522010201PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1MILLERMUSMAR CPASBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line112353 SUNRISE VALLEY DR STE AAddressLine1Txt
CityRESTONCityNm
State AbbreviationVAStateAbbreviationCd
ZIP20191ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2016-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN520902160EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1NATIONAL ACCREDITING COMMISSION OFBusinessNameLine1Txt
Business Name Line2CAREER ARTS & SCIENCES INCBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlNATIBusinessNameControlTxt
Phone7036007600PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line13015 COLVIN STAddressLine1Txt
CityALEXANDRIACityNm
State AbbreviationVAStateAbbreviationCd
ZIP22314ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonANTHONY MIRANDOPersonNm
Person TitleEXECUTIVE DIRECTORPersonTitleTxt
Phone7036007600PhoneNum
Signature2018-05-07SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonG F MUSMAR CPAPreparerPersonNm
PTINP00176506PTIN
Phone7034378877PhoneNum
Preparation2018-05-07PreparationDt
FieldValueIRS element (for citing)
Tax2016TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerANTHONY MIRANDOPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line13015 COLVIN STAddressLine1Txt
CityALEXANDRIACityNm
State AbbreviationVAStateAbbreviationCd
ZIP22314ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$6,900,303GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.NACCAS.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1969FormationYr
Legal Domicile StateDELegalDomicileStateCd
Activity Or MissionTO ADVANCE AND DEVELOP EDUCATIONAL STANDARDS IN THE FIELDS OF COSMETOLOGY, BARBERING, MANICURING, MASSAGE THERAPY, AND COGNATE AREAS WHICH SERVE TO SUPPLEMENT THE PRACTICAL, SCIENTIFIC, AND BUSINESS SKILLS OF THOSE PROFESSIONS. COSMETOLOGY CONCERNS THE CARE FOR THE HEALTH, CONDITION, AND APPEARANCE OF HAIR, SKIN, NAILS, AND COGNATE AREAS; TO GIVE RECOGNITION THROUGH ACCREDITATION TO SCHOOLS THAT MAINTAIN HIGH STANDARDS OF COSMETOLOGY, BARBERING, MANICURING, MASSAGE THERAPY, OR HEALTH & WELLNESS EDUCATION AND ASSURE QUALITY PROGRAMS FOR THEIR STUDENTS; TO ENCOURAGE HIGH STANDARDS OF ETHICAL AND PROFESSIONAL CONDUCT AND PROGRAMS DESIGNED TO IMPROVE SERVICE TO THE PUBLIC IN THE FIELDS OF COSMETOLOGY, BARBERING, MANICURING, MASSAGE THERAPY, AND COGNATE AREAS.ActivityOrMissionDesc
Voting Members Governing Body13VotingMembersGoverningBodyCnt
Voting Members Independent13VotingMembersIndependentCnt
Total Employee36TotalEmployeeCnt
Total Volunteers0TotalVolunteersCnt
Total Gross UBI$115TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$0PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$6,139,004PYProgramServiceRevenueAmt
CY Program Service Revenue$6,457,112CYProgramServiceRevenueAmt
PY Investment Income$13,883PYInvestmentIncomeAmt
CY Investment Income$56CYInvestmentIncomeAmt
PY Other Revenue$387,032PYOtherRevenueAmt
CY Other Revenue$420,884CYOtherRevenueAmt
PY Total Revenue$6,539,919PYTotalRevenueAmt
CY Total Revenue$6,878,052CYTotalRevenueAmt
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$3,027,993PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$2,930,940CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$2,991,987PYOtherExpensesAmt
CY Other Expenses$3,278,027CYOtherExpensesAmt
PY Total Expenses$6,019,980PYTotalExpensesAmt
CY Total Expenses$6,208,967CYTotalExpensesAmt
PY Revenues Less Expenses$519,939PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$669,085CYRevenuesLessExpensesAmt
Total Assets BOY$7,280,163TotalAssetsBOYAmt
Total Assets EOY$7,726,502TotalAssetsEOYAmt
Total Liabilities BOY$3,279,069TotalLiabilitiesBOYAmt
Total Liabilities EOY$3,029,729TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$4,001,094NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$4,696,773NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTO ADVANCE AND DEVELOP EDUCATIONAL STANDARDS IN THE FIELDS OF COSMETOLOGY, BARBERING, MANICURING, MASSAGE THERAPY, AND COGNATE AREAS WHICH SERVE TO SUPPLEMENT THE PRACTICAL, SCIENTIFIC, AND BUSINESS SKILLS OF THOSE PROFESSIONS. COSMETOLOGY CONCERNS THE CARE FOR THE HEALTH, CONDITION, AND APPEARANCE OF HAIR, SKIN, NAILS, AND COGNATE AREAS; TO GIVE RECOGNITION THROUGH ACCREDITATION TO SCHOOLS THAT MAINTAIN HIGH STANDARDS OF COSMETOLOGY, BARBERING, MANICURING, MASSAGE THERAPY, OR HEALTH & WELLNESS EDUCATION AND ASSURE QUALITY PROGRAMS FOR THEIR STUDENTS; TO ENCOURAGE HIGH STANDARDS OF ETHICAL AND PROFESSIONAL CONDUCT AND PROGRAMS DESIGNED TO IMPROVE SERVICE TO THE PUBLIC IN THE FIELDS OF COSMETOLOGY, BARBERING, MANICURING, MASSAGE THERAPY, AND COGNATE AREAS.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$5,722,360ExpenseAmt
Revenue$6,877,881RevenueAmt
DescADVANCED, DEVELOPED, AND ENFORCED STANDARDS OF EDUCATION AND INSTRUCTION IN THE FIELDS OF COSMETOLOGY, BARBERING, MANICURING, MASSAGE THERAPY, AND COGNATE AREAS BY PERFORMING THE ACCREDITATION FUNCTION FOR APPROXIMATELY 1,400 SCHOOLS. THERE WERE 358 SCHOOL VISITS DURING THE FISCAL YEAR ENDING 6/30/2017.Desc
Total Program Service Expenses$5,722,360TotalProgramServiceExpensesAmt
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 LiabilitiesYes (1)ReportOtherLiabilitiesInd
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 EntityYes (1)DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document117IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee36EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitYes (1)UnrelatedBusIncmOverLimitInd
Form990 T FiledYes (1)Form990TFiledInd
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
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members13GoverningBodyVotingMembersCnt
Independent Voting Member13IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org DocumentsYes (1)ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or StockholdersYes (1)MembersOrStockholdersInd
Election Of Board MembersYes (1)ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldVAStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1VAL G GONZALEZ CPA DIRECTOR OF FINANCEBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone7036007600PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line13015 COLVIN STREETAddressLine1Txt
CityALEXANDRIACityNm
State AbbreviationVAStateAbbreviationCd
ZIP22314ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (16 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtHighest Compensated EmployeeHighestCompensatedEmployeeInd
MICHAEL D BOUMAN
COMMISSIONER, CHAIRMAN5.00Yes (X)Yes (X)$18,150$0$0
THELMA KINION
COMMISSIONER,5.00Yes (X)$15,950$0$0
ELIZABETH KIRKLAND
COMMISSIONER5.00Yes (X)$17,600$0$0
JANET STEMMER
COMMISSIONER5.00Yes (X)$15,925$0$0
MARY GAIL LOWERY
COMMISSIONER5.00Yes (X)$14,900$0$0
LOUIS STARITA
COMMISSIONER, TREASURER5.00Yes (X)Yes (X)$15,875$0$0
CHRIS STRAWN
COMMISSIONER, SECRETARY5.00Yes (X)Yes (X)$15,875$0$0
THERESE VOGEL
COMMISSIONER5.00Yes (X)Yes (X)$18,875$0$0
ALLEN SMITH
COMMISSIONER5.00Yes (X)$15,825$0$0
JULIE VARGAS
COMMISSIONER5.00Yes (X)$14,900$0$0
WANDA ZACHARY
COMMISSIONER5.00Yes (X)$13,875$0$0
KIM LAYTON
COMMISSIONER5.00Yes (X)$15,625$0$0
ROBERT F KELLY JR
COMMISSIONER5.00Yes (X)$14,250$0$0
ANTHONY MIRANDO
EXECUTIVE DIRECTOR45.00Yes (X)$285,744$0$30,482
DARIN WALLACE
DIRECTOR OF GOV. RELATIONS45.00$120,669$0$20,588Yes (X)
ALICIA WILLIAMS
DIRECTOR OF HUMAN RESOURCE45.00$102,760$0$9,446Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$716,798TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$60,516TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K3IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (4 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
SUSTAINING FEES541900$2,794,929$2,794,929
ON SITE VISITS541900$1,867,081$1,867,081
APPLICATION FEES541900$1,433,392$1,433,392
WORKSHOPS541900$361,710$361,710
FieldValueIRS element (for citing)
Total Program Service Revenue$6,457,112TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$56TotalRevenueColumnAmt
Exclusion$56ExclusionAmt

Gross Rents GrossRentsGrp

FieldValueIRS element (for citing)
Real$22,366RealAmt

Less Rental Expenses LessRentalExpensesGrp

FieldValueIRS element (for citing)
Real$22,251RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Real$115RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$115TotalRevenueColumnAmt
Unrelated Business Revenue$115UnrelatedBusinessRevenueAmt

Other Revenue Misc OtherRevenueMiscGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
LATE AND APPEAL FEES541900$374,112$374,112
MISCELLANEOUS REVENUE541900$46,657$46,657
FieldValueIRS element (for citing)
Other Revenue Total$420,769OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$6,878,052TotalRevenueColumnAmt
Related Or Exempt Func Income$6,877,881RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$115UnrelatedBusinessRevenueAmt
Exclusion$56ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$789,102TotalAmt
Program Services$789,102ProgramServicesAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$1,658,579TotalAmt
Program Services$1,658,579ProgramServicesAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$99,691TotalAmt
Program Services$99,691ProgramServicesAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$197,931TotalAmt
Program Services$197,931ProgramServicesAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$185,637TotalAmt
Program Services$185,637ProgramServicesAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$68,179TotalAmt
Management And General$68,179ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$26,600TotalAmt
Management And General$26,600ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$325,727TotalAmt
Program Services$325,727ProgramServicesAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$274,805TotalAmt
Program Services$274,805ProgramServicesAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$311,750TotalAmt
Management And General$311,750ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$138,547TotalAmt
Program Services$138,547ProgramServicesAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$1,835,973TotalAmt
Program Services$1,835,973ProgramServicesAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$50,998TotalAmt
Management And General$50,998ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$51,331TotalAmt
Management And General$51,331ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$67,468TotalAmt
Program Services$67,468ProgramServicesAmt

Other Expenses OtherExpensesGrp (2 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
HONORARIA$148,900$148,900
RENTAL EXPENSES REPORTE-$22,251-$22,251

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$6,208,967TotalAmt
Program Services$5,722,360ProgramServicesAmt
Management And General$486,607ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$2,434,947BOYAmt
EOY$2,207,055EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$2,851,305BOYAmt
EOY$3,051,739EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$34,529BOYAmt
EOY$46,083EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$87,153BOYAmt
EOY$113,883EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$2,757,703LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$450,591LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$1,871,599BOYAmt
EOY$2,307,112EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$630BOYAmt
EOY$630EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$7,280,163BOYAmt
EOY$7,726,502EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$469,280BOYAmt
EOY$476,445EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$1,521,196BOYAmt
EOY$1,334,923EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$1,283,656BOYAmt
EOY$1,218,181EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$4,937BOYAmt
EOY$180EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$3,279,069BOYAmt
EOY$3,029,729EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$4,001,094BOYAmt
EOY$4,696,773EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$4,001,094BOYAmt
EOY$4,696,773EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$7,280,163BOYAmt
EOY$7,726,502EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$669,085ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$26,594NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Consolidated Basis Fincl StmtYes (X)ConsolidatedBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

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

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$5,165,724CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$4,889,128CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$4,854,053CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$4,768,391CurrentTaxYearMinus1YearAmt
Current Tax Year$4,602,433CurrentTaxYearAmt
Total$24,279,729TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$2,527,232CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$2,605,275CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,664,864CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,713,011CurrentTaxYearMinus1YearAmt
Current Tax Year$2,275,448CurrentTaxYearAmt
Total$10,785,830TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$7,692,956CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$7,494,403CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$6,518,917CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$6,481,402CurrentTaxYearMinus1YearAmt
Current Tax Year$6,877,881CurrentTaxYearAmt
Total$35,065,559TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

FieldValueIRS element (for citing)
Total$0TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$35,065,559PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$76,521CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$76,859CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$92,475CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$58,517CurrentTaxYearMinus1YearAmt
Current Tax Year$22,422CurrentTaxYearAmt
Total$326,794TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$76,521CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$76,859CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$92,475CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$58,517CurrentTaxYearMinus1YearAmt
Current Tax Year$22,422CurrentTaxYearAmt
Total$326,794TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$7,769,477CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$7,571,262CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$6,611,392CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$6,539,919CurrentTaxYearMinus1YearAmt
Current Tax Year$6,900,303CurrentTaxYearAmt
Total$35,392,353TotalAmt
FieldValueIRS element (for citing)
Public Support CY5090.99080PublicSupportCY509Pct
Public Support PY5090.98940PublicSupportPY509Pct
Investment Income CY0.00920InvestmentIncomeCYPct
Investment Income PY0.01060InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Schedule D IRS990ScheduleD

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$396,710OtherCostOrOtherBasisAmt
Book Value$396,710BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,256,250OtherCostOrOtherBasisAmt
Depreciation$42,949DepreciationAmt
Book Value$1,213,301BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$309,569OtherCostOrOtherBasisAmt
Depreciation$6,965DepreciationAmt
Book Value$302,604BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$795,174OtherCostOrOtherBasisAmt
Depreciation$400,677DepreciationAmt
Book Value$394,497BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$2,307,112TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescDEFERRED RENT LIABILITYDesc
Amt$180Amt
FieldValueIRS element (for citing)
Total Liability$180TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$7,069,936TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$26,594NetUnrealizedGainsInvstAmt
Other Revenue$165,290OtherRevenueAmt
Revenue Not Reported$191,884RevenueNotReportedAmt
Revenue Subtotal$6,878,052RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$6,878,052TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$6,374,257TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included$165,290OtherExpensesIncludedAmt
Expenses Not Reported$165,290ExpensesNotReportedAmt
Expenses Subtotal$6,208,967ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$6,208,967TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART X, LINE 2:THE COMMISSION HAS EVALUATED ITS TAX POSITIONS AND DETERMINED THAT IT HAS TAKEN NO UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE ADJUSTMENT TO OR DISCLOSURE IN THE CONSOLIDATED FINANCIAL STATEMENTS.
PART XI, LINE 2D - OTHER ADJUSTMENTS:RENTAL EXPENSES REPORTED ELSEWHERE 22,251. BAD DEBT AS OFFSET TO REVENUE 143,039.
PART XII, LINE 2D - OTHER ADJUSTMENTS:RENTAL EXPENSES REPORTED ELSEWHERE 22,251. BAD DEBT RECLASSIFIED TO REVENUE 143,039.

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Compensation CommitteeYes (X)CompensationCommitteeInd
Written Employment ContractYes (X)WrittenEmploymentContractInd
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)
PersonANTHONY MIRANDOPersonNm
TitleEXECUTIVE DIRECTORTitleTxt
Base Compensation Filing Org$285,744BaseCompensationFilingOrgAmt
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$18,105DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs$0DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org$12,377NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs$0NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org$316,226TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs$0TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org$0CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs$0CompReportPrior990RltdOrgsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (9 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 4THE NUMBER OF "SCHOOL OWNER COMMISSIONERS" ELECTED BY ZONES WAS REDUCED FROM 5 TO 4, AND THE NUMBER ELECTED "AT LARGE" WAS INCREASED FROM 2 TO 3. MANDATORY ATTENDANCE OF COMMISSIONERS WAS EXPANDED TO WORKSHOPS, AND THE NUMBER OF UNEXCUSED ABSENCES IN A YEAR TRIGGERING LOSS OF COMMISSIONER STATUS WAS INCREASED TO 3. THE COMMISSION ADOPTED A "CLOSED MEETING" POLICY.
FORM 990, PART VI, SECTION A, LINE 6MEMBERS CONSIST OF SCHOOLS THAT ARE ACCREDITED BY NACCAS.
FORM 990, PART VI, SECTION A, LINE 7ATHE 13-MEMBER COMMISSION IS ELECTED BY SCHOOLS THAT ARE ACCREDITED BY NACCAS. AN ELECTION IS HELD IN NOVEMBER OF EACH YEAR. SEVEN COMMISSIONERS REPRESENT SCHOOLS IN FIELDS OF TRAINING WITHIN NACCAS' SCOPE. (FOUR ARE ELECTED TO REPRESENT GEOGRAPHIC ZONES AS DETERMINED BY THE COMMISSION AND THREE ARE ELECTED IN AN AT-LARGE MANNER.) TWO COMMISSIONERS REPRESENT PROFESSIONAL SERVICE OPERATIONS IN FIELDS WITHIN NACCAS' SCOPE. TWO COMMISSIONERS ARE PROFESSIONALS IN THE ACADEMIC FIELD. TWO COMMISSIONERS REPRESENT THE PUBLIC INTEREST. EACH COMMISSIONER SHALL BE ELECTED FOR A THREE-YEAR TERM AND MAY NOT SERVE MORE THAN TWO CONSECUTIVE ELECTED TERMS.
FORM 990, PART VI, SECTION B, LINE 11BEXECUTIVE DIRECTOR, DIRECTOR OF FINANCE, TREASURER AND FINANCE COMMITTEE OF THE COMMISSION REVIEW AND APPROVE THE 990 TAX RETURN BEFORE IT IS FILED. A COPY IS ALSO PROVIDED TO ALL MEMBERS OF THE GOVERNING BODY.
FORM 990, PART VI, SECTION B, LINE 12CBEFORE EACH MONTHLY COMMISSION MEETING, THE COMMISSIONERS PRESENT ARE REQUIRED TO CONFIRM THEIR COMPLIANCE WITH THE NACCAS CODE OF ETHICS, WHICH MANDATES THAT COMMISSIONERS DO NOT PARTICIPATE IN DISCUSSIONS OR VOTING ON SCHOOL ACTIONS WHERE THEY MAY HAVE CONFLICT OF INTEREST (THROUGH OWNERSHIP, EMPLOYMENT OR BUSINESS RELATIONSHIPS SUCH AS CONSULTING). THE CODE OF ETHICS IS STATED IN THE EMPLOYEE HANDBOOK. ALL EMPLOYEES MUST AFFIRM ANNUALLY THAT THEY HAVE READ AND UNDERSTAND THE HANDBOOK.
FORM 990, PART VI, SECTION B, LINE 15THE EXECUTIVE DIRECTOR IS THE ONLY EMPLOYEE WITH AN EMPLOYMENT CONTRACT, WHICH IS NEGOTIATED WITH MEMBERS OF THE EXECUTIVE COMMITTEE OF THE COMMISSION. OTHER EMPLOYEES RECEIVE ANNUAL PERFORMANCE REVIEWS AND MAY BE ELIGIBLE FOR MERIT-BASED INCREASES IN COMPENSATION. SALARIES AND BENEFITS ARE REVIEWED AND APPROVED BY THE COMMISSION ANNUALLY DURING THE BUDGET PROCESS, TO ENSURE THAT TOTAL COMPENSATION IS COMPETITIVE WITH SIMILAR POSITIONS IN THE WASHINGTON DC METROPOLITAN AREA.
FORM 990, PART VI, SECTION C, LINE 18THE COMMISSION'S 990 IS AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST.
FORM 990, PART VI, SECTION C, LINE 19THE COMMISSION MAKES ITS GOVERNING DOCUMENTS AVAILABLE TO THE PUBLIC ON ITS WEBSITE WWW.NACCAS.ORG. THE COMMISSION'S CONFLICT OF INTEREST POLICY, 990 TAX RETURN AND AUDITED FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.
FORM 990, PART XII, LINE 2C EXPLANATIONTHE BOARD APPOINTS AN INDEPENDENT ACCOUNTANT TO AUDIT THE FINANCIAL RECORDS OF THE EXEMPT ORGANIZATION. THE FINANCE COMMITTE IS RESPONSIBLE FOR OVERSIGHT OF THE AUDIT.

Schedule R IRS990ScheduleR

Id Disregarded Entities IdDisregardedEntitiesGrp

Disregarded Entity Name DisregardedEntityName

FieldValueIRS element (for citing)
Business Name Line13015 COLVIN STREET LLCBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line13015 COLVIN STREETAddressLine1Txt
CityALEXANDRIACityNm
State AbbreviationVAStateAbbreviationCd
ZIP22314ZIPCd
FieldValueIRS element (for citing)
EIN811370815EIN
Primary ActivitiesOWNERSHIP OF RENTAL REAL PROPERTYPrimaryActivitiesTxt
Legal Domicile StateVALegalDomicileStateCd
Total Income$22,366TotalIncomeAmt
End Of Year Assets$23,245EndOfYearAssetsAmt

Direct Controlling Entity Name DirectControllingEntityName

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

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