ACCREDITATION COMMISSION FOR ACUPUNCTURE AND ORIENTAL MEDICINE: Form 990, tax year 2017

View the entire original 990 at ProPublica ↗

Organization
ACCREDITATION COMMISSION FOR ACUPUNCTURE AND ORIENTAL MEDICINE (EIN 52-1353469)
Tax period
2017-01-01 to 2017-12-31
Filed
2018-10-25
IRS object ID
201842989349300509
Schema version
2017v2.3
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)
Return2018-10-25T08:16:45-05:00ReturnTs
Tax Period End2017-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN260794367PreparerFirmEIN

Preparer Firm Name PreparerFirmName

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

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line18601 ROBERT FULTON DRIVE SUITE 210AddressLine1Txt
CityCOLUMBIACityNm
State AbbreviationMDStateAbbreviationCd
ZIP21046ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2017-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN521353469EIN

Business Name BusinessName

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

US Address USAddress

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

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonDR MARC SCHNEIDERPersonNm
Person TitleTREASURERPersonTitleTxt
Phone9522122434PhoneNum
Signature2018-10-25SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonNANCY JOHNSONPreparerPersonNm
PTINP01593478PTIN
Phone4107205220PhoneNum

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address209.99.101.4IPv4AddressTxt
FieldValueIRS element (for citing)
IP2018-10-25IPDt
IP Tm08:11:12IPTm
IP TimezoneEDIPTimezoneCd
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device IdDA39A3EE5E6B4B0D3255BFEF95601890AFD80709AtSubmissionCreationDeviceId
At Submission Filing Device Id55F6F50C37E760AF47C3AAF93844A4CF649E3B5AAtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2017TaxYr
Build TS2018-06-14 16:35:46ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerMARK MCKENZIEPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line18941 AZTEC DRIVE STE 2AddressLine1Txt
CityEDEN PRAIRIECityNm
State AbbreviationMNStateAbbreviationCd
ZIP55347ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$971,356GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.ACAOM.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1982FormationYr
Legal Domicile StateDCLegalDomicileStateCd
Activity Or MissionTO OPERATE AS A NATIONAL ACCREDITING COMMISSION FOR ESTABLISHED ACUPUNCTURE AND ORIENTAL MEDICINE SCHOOLS AND COLLEGES PROVIDING A PROGRAM OF INSTRUCTION FOR THE TRAINING OF ENTRY LEVEL PRACTITIONERS, AS WELL AS DEGREE-GRANTING PROGRAMS. TO DEVELOP, ENCOURAGE, MAINTAIN, AND IMPROVE SOUND EDUCATIONAL STANDARDS AND TO PROMOTE THE INTEREST COMMON TO BOTH COLLEGES AND SCHOOLS,AND TO ENCOURAGE RESEARCH AND TEACHING IN THE SCIENCE, ART, USE AND APPLICATION OF TRADITIONAL ORIENTAL MEDICINE AS THESE ACTIVITIES ENHANCE THE PURPOSES STATED HEREIN. IN ADDITION THE ACCREDITATION OF ORIENTAL MEDICINE ENCOURAGES THE IMPROVEMENT OF THE CONDITIONS OF EDUCATION AND PRACTICE OF ACUPUNCTURE AND ORIENTAL MEDICINE WITHIN THE UNITED STATES.ActivityOrMissionDesc
Voting Members Governing Body11VotingMembersGoverningBodyCnt
Voting Members Independent11VotingMembersIndependentCnt
Total Employee5TotalEmployeeCnt
Total Volunteers0TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$0PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$886,745PYProgramServiceRevenueAmt
CY Program Service Revenue$967,434CYProgramServiceRevenueAmt
PY Investment Income$4,038PYInvestmentIncomeAmt
CY Investment Income$3,922CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$890,783PYTotalRevenueAmt
CY Total Revenue$971,356CYTotalRevenueAmt
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$502,656PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$544,407CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$470,638PYOtherExpensesAmt
CY Other Expenses$432,947CYOtherExpensesAmt
PY Total Expenses$973,294PYTotalExpensesAmt
CY Total Expenses$977,354CYTotalExpensesAmt
PY Revenues Less Expenses-$82,511PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$5,998CYRevenuesLessExpensesAmt
Total Assets BOY$1,298,680TotalAssetsBOYAmt
Total Assets EOY$1,317,953TotalAssetsEOYAmt
Total Liabilities BOY$34,449TotalLiabilitiesBOYAmt
Total Liabilities EOY$59,720TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$1,264,231NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$1,258,233NetAssetsOrFundBalancesEOYAmt
MissionTO OPERATE AS A NATIONAL ACCREDITING COMMISSION FOR ESTABLISHED ACUPUNCTURE AND ORIENTAL MEDICINE SCHOOLS AND COLLEGES PROVIDING A PROGRAM OF INSTRUCTION FOR THE TRAINING OF ENTRY LEVEL PRACTITIONERS, AS WELL AS DEGREE-GRANTING PROGRAMS.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$799,634ExpenseAmt
Revenue$967,434RevenueAmt
DescACAOM EVALUATES PROFESSIONAL NON- DEGREE AND GRADUATE DEGREE PROGAMS INCLUDING DOCTORAL PROGRAMS IN ACUPUNCTURE AND IN ORIENTAL MEDICINE UNDER THE RECOGNITION OF THE UNITED STATES DEPARTMENT OF EDUCATION (USDE) FOR A LEVEL OF PERFORMANCE, INTEGRITY AND QUALITY THAT ENTITLES THEM TO THE CONFIDENCE OF THE EDUCATIONAL COMMUNITY AND THE PUBLIC THEY SERVE. ACAOM ESTABLISHES ACCREDITATION CRITERIA, ARRANGES SITE VISITS, EVALUATES PROGRAMS THAT DESIRE ACCREDITED STATUS, AND PUBLICLY DESIGNATES THOSE THAT MEET THE CRITERIA. ON A CONTINUING BASIS ACAOM EVALUATES ACCREDITED PROGRAMS' CONTINUING ABILITY TO MAINTAIN THEIR ORIGINAL INTENT AND THEIR EXPANSION PHYSICALLY, AS WELL AS, THE ADDITION OF NEW PROGRAMS UNDER THE U.S DEPARTMENT OF EDUCATION RECOGNITION.Desc
Total Program Service Expenses$799,634TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Temp Or Permanent Endowments0TempOrPermanentEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With Officer Ent0BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document47IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee5EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members11GoverningBodyVotingMembersCnt
Independent Voting Member11IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

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

US Address USAddress

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

Form990 Part VII Section A Form990PartVIISectionAGrp (11 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerInd
DONG JI
COMMISSIONER2.00Yes (X)$2,500$0$0
JOYCE JARRETT
COMMISSIONER2.00Yes (X)$1,400$0$0
MARNAE ERGIL
COMMISSIONER2.00Yes (X)$2,500$0$0
LIANNE GROSHEL
COMMISSIONER2.00Yes (X)$1,600$0$0
KURT SLOBODZIAN
COMMISSIONER2.00Yes (X)$1,600$0$0
CLAUDIA CITKOVITZ
COMMISSIONER2.00Yes (X)$700$0$0
MARC SCHNEIDER
TREASURER2.00Yes (X)$1,800$0$0Yes (X)
ANDREA SMITH
SECRETARY2.00Yes (X)$1,600$0$0Yes (X)
YEMENG CHEN
VICE-CHAIR3.00Yes (X)$1,800$0$0Yes (X)
KATHERINE TAROMINA
CHAIR5.00Yes (X)$12,500$0$0Yes (X)
MARK MCKENZIE
EXECUTIVE DIRECTOR40.00$147,250$0$26,659Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$175,250TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$26,659TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K1IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
ACCREDITATION FEES611710$637,539$637,539
SITE VISIT FEES611710$166,154$166,154
APPLICATION FEES611710$59,250$59,250
CANDIDACY FEES611710$51,020$51,020
SUBSTANTIVE CHANGE611710$40,350$40,350

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

FieldValueIRS element (for citing)
Total Revenue Column$13,121TotalRevenueColumnAmt
Related Or Exempt Func Income$13,121RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$967,434TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$3,922TotalRevenueColumnAmt
Exclusion$3,922ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$971,356TotalRevenueColumnAmt
Related Or Exempt Func Income$967,434RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$3,922ExclusionAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$173,910TotalAmt
Program Services$145,369ProgramServicesAmt
Management And General$28,541ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$301,972TotalAmt
Program Services$252,415ProgramServicesAmt
Management And General$49,557ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$3,982TotalAmt
Program Services$3,329ProgramServicesAmt
Management And General$653ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$32,439TotalAmt
Program Services$27,115ProgramServicesAmt
Management And General$5,324ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$32,104TotalAmt
Program Services$26,835ProgramServicesAmt
Management And General$5,269ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$18,123TotalAmt
Program Services$15,149ProgramServicesAmt
Management And General$2,974ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$35,148TotalAmt
Program Services$29,380ProgramServicesAmt
Management And General$5,768ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$137,754TotalAmt
Program Services$78,514ProgramServicesAmt
Management And General$59,240ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$25,153TotalAmt
Program Services$21,029ProgramServicesAmt
Management And General$4,124ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$29,789TotalAmt
Program Services$24,900ProgramServicesAmt
Management And General$4,889ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$152,220TotalAmt
Program Services$146,484ProgramServicesAmt
Management And General$5,736ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$1,888TotalAmt
Program Services$1,638ProgramServicesAmt
Management And General$250ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$2,548TotalAmt
Program Services$2,130ProgramServicesAmt
Management And General$418ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$12,075TotalAmt
Program Services$10,093ProgramServicesAmt
Management And General$1,982ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
DUES$10,601$8,861$1,740
PAYROLL PROCESSING FEES$3,900$3,260$640
STAFF TRAINING$1,719$1,437$282
BANKS$1,268$1,060$208

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$761TotalAmt
Program Services$636ProgramServicesAmt
Management And General$125ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$977,354TotalAmt
Program Services$799,634ProgramServicesAmt
Management And General$177,720ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$93,384BOYAmt
EOY$94,885EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$1,142,866BOYAmt
EOY$1,096,887EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$366BOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$14,324BOYAmt
EOY$17,864EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$120,451LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$16,634LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$43,240BOYAmt
EOY$103,817EOYAmt

Other Assets Total OtherAssetsTotalGrp

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

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$1,298,680BOYAmt
EOY$1,317,953EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$34,287BOYAmt
EOY$59,720EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$162BOYAmt
EOY$0EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$34,449BOYAmt
EOY$59,720EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$1,264,231BOYAmt
EOY$1,258,233EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,264,231BOYAmt
EOY$1,258,233EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,298,680BOYAmt
EOY$1,317,953EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$5,998ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewYes (1)AccountantCompileOrReviewInd

Acct Compile Or Review Basis AcctCompileOrReviewBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
FS Audited0FSAuditedInd
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

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

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$964,909CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$978,330CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$923,272CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$886,745CurrentTaxYearMinus1YearAmt
Current Tax Year$967,434CurrentTaxYearAmt
Total$4,720,690TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$964,909CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$978,330CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$923,272CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$886,745CurrentTaxYearMinus1YearAmt
Current Tax Year$967,434CurrentTaxYearAmt
Total$4,720,690TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$331,119CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$344,784CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$219,035CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$370,260CurrentTaxYearMinus1YearAmt
Current Tax Year$264,369CurrentTaxYearAmt
Total$1,529,567TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$331,119CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$344,784CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$219,035CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$370,260CurrentTaxYearMinus1YearAmt
Current Tax Year$264,369CurrentTaxYearAmt
Total$1,529,567TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$3,191,123PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$3,957CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$4,281CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$4,214CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$4,038CurrentTaxYearMinus1YearAmt
Current Tax Year$3,922CurrentTaxYearAmt
Total$20,412TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$3,957CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$4,281CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$4,214CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$4,038CurrentTaxYearMinus1YearAmt
Current Tax Year$3,922CurrentTaxYearAmt
Total$20,412TotalAmt

Other Income509 OtherIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus3 Years$127CurrentTaxYearMinus3YearsAmt
Total$127TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$968,866CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$982,738CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$927,486CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$890,783CurrentTaxYearMinus1YearAmt
Current Tax Year$971,356CurrentTaxYearAmt
Total$4,741,229TotalAmt
FieldValueIRS element (for citing)
Public Support CY5090.67310PublicSupportCY509Pct
Public Support PY5090.65210PublicSupportPY509Pct
Investment Income CY0.00430InvestmentIncomeCYPct
Investment Income PY0.00440InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Schedule D IRS990ScheduleD

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$120,451OtherCostOrOtherBasisAmt
Depreciation$16,634DepreciationAmt
Book Value$103,817BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$103,817TotalBookValueLandBuildingsAmt
Footnote TextYes (X)FootnoteTextInd

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART X, LINE 2:FormAndLineReferenceDesc
ExplanationACAOM IS EXEMPT FROM FEDERAL INCOME TAX, EXCEPT TAXES ON UNRELATED BUSINESS INCOME, IF APPLICABLE, UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. NO PROVISION FOR INCOME TAXES IS REQUIRED FOR THE YEARS ENDED DECEMBER 31, 2016 AND 2015 SINCE ACAOM HAD NO TAXABLE INCOME FROM UNRELATED BUSINESS ACTIVITIES. THE INCOME TAX POSITIONS TAKEN BY ACAOM FOR ANY YEARS OPEN UNDER THE VARIOUS STATUTES OF LIMITATIONS ARE THAT ACAOM CONTINUES TO BE EXEMPT FROM INCOME TAXES AND THAT THEY HAVE PROPERLY REPORTED UNRELATED BUSINESS INCOME THAT IS SUBJECT TO INCOME TAXES. ACAOM BELIEVES THAT THERE ARE NO POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD SIGNIFICANTLY INCREASE UNRECOGNIZED TAX LIABILITIES WITHIN 12 MONTHS OF THE REPORTING DATE.ExplanationTxt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Written Employment ContractYes (X)WrittenEmploymentContractInd
Compensation SurveyYes (X)CompensationSurveyInd
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org0CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs0CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org0CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs0CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments0AnyNonFixedPaymentsInd
Initial Contract Exception0InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

FieldValueIRS element (for citing)
PersonMARK MCKENZIEPersonNm
TitleEXECUTIVE DIRECTORTitleTxt
Base Compensation Filing Org$147,250BaseCompensationFilingOrgAmt
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$10,821DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs$0DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org$15,838NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs$0NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org$173,909TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs$0TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org$0CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs$0CompReportPrior990RltdOrgsAmt

Supplemental Information Detail SupplementalInformationDetail

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

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11BAFTER THE ORGANIZATION'S EXECUTIVE DIRECTOR AND TREASURER REVIEW THE 990, IT GOES TO THE AUDIT AND FINANCE COMMITTEE FOR APPROVAL. A COPY OF THE 990 IS ALSO PROVIDED TO THE ACCREDITATION COMMISSION, THE ORGANIZATION'S GOVERNING BODY.
FORM 990, PART VI, SECTION B, LINE 12CTHE COMMISSIONERS ARE REQUIRED TO DISCLOSE ANY POTENTIAL CONFLICTS WITH MEMBER SCHOOLS AT EACH MEETING WHERE SCHOOL REVIEWS TAKE PLACE.
FORM 990, PART VI, SECTION B, LINE 15THE FINANCE COMMITTEE REVIEWS AND APPROVES ALL COMPENSATION DURING THE ANNUAL BUDGET PROCESS. THE PROCESS INCLUDES CONSIDERATION OF COMPARABLE SALARY DATA.
FORM 990, PART VI, SECTION C, LINE 19THE GOVERNING DOCUMENTS OF THE ORGANIZATION ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
FORM 990, PART IX, LINE 11GHONORARIA AND OTHER PROF FEES: PROGRAM SERVICE EXPENSES 78,514. MANAGEMENT AND GENERAL EXPENSES 10,800. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 89,314. CONTRACTED SERVICES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 9,724. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 9,724. OTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 1,830. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,830. CONSULTING FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 36,886. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 36,886.
FORM 990, PART XII, LINE 2C:NO CHANGES TO THE OVERSIGHT OR SELETION PROCESS HAS MADE DURING THE TAX YEAR.

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