ACCREDITATION COMMISSION FOR ACUPUNCTURE AND ORIENTAL MEDICINE: Form 990, tax year 2015
View the entire original 990 at ProPublica ↗
- Organization
- ACCREDITATION COMMISSION FOR ACUPUNCTURE AND ORIENTAL MEDICINE (EIN 52-1353469)
- Tax period
- 2015-01-01 to 2015-12-31
- Filed
- 2016-11-03
- IRS object ID
- 201613089349302066
- Schema version
- 2015v2.1
- 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 | 2016-11-03T15:08:25-05:00 | ReturnTs |
| Tax Period End | 2015-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 260794367 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | UHY ADVISORS MID-ATLANTIC MD INC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 8601 ROBERT FULTON DRIVE SUITE 210 | AddressLine1Txt |
| City | COLUMBIA | CityNm |
| State Abbreviation | MD | StateAbbreviationCd |
| ZIP | 21046 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2015-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 521353469 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ACCREDITATION COMMISSION FOR | BusinessNameLine1Txt |
| Business Name Line2 | ACUPUNCTURE AND ORIENTAL MEDICINE | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | ACCR | BusinessNameControlTxt |
| Phone | 9522122434 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 8941 AZTEC DRIVE NO STE 2 | AddressLine1Txt |
| City | EDEN PRAIRIE | CityNm |
| State Abbreviation | MN | StateAbbreviationCd |
| ZIP | 55347 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | KATHERINE TAROMINA | PersonNm |
| Person Title | TREASURER | PersonTitleTxt |
| Phone | 9522122434 | PhoneNum |
| Signature | 2016-11-03 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | MATTHEW C DUVALL | PreparerPersonNm |
| PTIN | P01324790 | PTIN |
| Phone | 4107205220 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2015 | TaxYr |
| Build TS | 2017-02-10 21:41:12Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | MARK MCKENZIE | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 8941 AZTEC DRIVE 2 | AddressLine1Txt |
| City | EDEN PRAIRIE | CityNm |
| State Abbreviation | MN | StateAbbreviationCd |
| ZIP | 55347 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $927,486 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.ACAOM.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1982 | FormationYr |
| Legal Domicile State | DC | LegalDomicileStateCd |
| Activity Or Mission | TO 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,TO ENCOURAGE RESEARCH AND TEACHING IN THE SCIENCE, ART, USE AND APPLICATION OF TRADITIONAL ORIENTAL MEDICINE AS THESE ACTIVITIES ENHANCE THE PURPOSES STATED HEREIN. TO ENCOURAGE THE IMPROVEMENT OF THE CONDITIONS OF EDUCATION AND PRACTICE OF ACUPUNCTURE AND ORIENTAL MEDICINE WITHIN THE UNITED STATES. | ActivityOrMissionDesc |
| Voting Members Governing Body | 11 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 11 | VotingMembersIndependentCnt |
| Total Employee | 7 | TotalEmployeeCnt |
| Total Volunteers | 0 | 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 | $978,330 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $923,272 | CYProgramServiceRevenueAmt |
| PY Investment Income | $4,281 | PYInvestmentIncomeAmt |
| CY Investment Income | $4,214 | CYInvestmentIncomeAmt |
| PY Other Revenue | $127 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $982,738 | PYTotalRevenueAmt |
| CY Total Revenue | $927,486 | 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 | $447,627 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $397,278 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $393,118 | PYOtherExpensesAmt |
| CY Other Expenses | $452,313 | CYOtherExpensesAmt |
| PY Total Expenses | $840,745 | PYTotalExpensesAmt |
| CY Total Expenses | $849,591 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $141,993 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $77,895 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $1,307,917 | TotalAssetsBOYAmt |
| Total Assets EOY | $1,419,614 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $39,070 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $72,872 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $1,268,847 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $1,346,742 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | TO 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 Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $714,942 | ExpenseAmt |
| Revenue | $923,272 | RevenueAmt |
| Desc | ACAOM EVALUATES FIRST PROFESSIONAL MASTER'S DEGREE AND PROFESSIONAL MASTER'S LEVEL CERTIFICATE AND DIPLOMA PROGRAMS IN ACUPUNCTURE AND ORIENTAL MEDICINE, AND PROFESSIONAL POST-GRADUATE DOCTORAL IN ACUPUNCTURE AND ORIENTAL MEDICINE (DAOM) PROGRAMS 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 USDE RECOGNITION. | Desc |
| Total Program Service Expenses | $714,942 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| 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 | Yes (1) | 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 | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 61 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 7 | 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 |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 11 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 11 | 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 | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | 0 | 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 |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MARK MCKENZIE | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 9522122434 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 8941 AZTEC DRIVE STE 2 | AddressLine1Txt |
| City | EDEN PRAIRIE | CityNm |
| State Abbreviation | MN | StateAbbreviationCd |
| ZIP | 55347 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (12 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| JOHN PAUL LIANG | ||||||
| CHAIR | 8.00 | Yes (X) | Yes (X) | $12,300 | $0 | $0 |
| JUDIE G WEXLER | ||||||
| VICE-CHAIR | 4.00 | Yes (X) | Yes (X) | $1,700 | $0 | $0 |
| KATHERINE TAROMINA | ||||||
| TREASURER | 2.00 | Yes (X) | Yes (X) | $2,300 | $0 | $0 |
| YEMENG CHEN | ||||||
| SECRETARY | 2.00 | Yes (X) | Yes (X) | $2,300 | $0 | $0 |
| CATHERINE NIEMIEC | ||||||
| COMMISSIONER | 2.00 | Yes (X) | $4,000 | $0 | $0 | |
| HENRY CHANG | ||||||
| COMMISSIONER | 2.00 | Yes (X) | $800 | $0 | $0 | |
| TERI CANNON | ||||||
| COMMISSIONER | 2.00 | Yes (X) | $1,500 | $0 | $0 | |
| LEE HULLENDER RUBIN | ||||||
| COMMISSIONER | 2.00 | Yes (X) | $2,100 | $0 | $0 | |
| DONG JI | ||||||
| COMMISSIONER | 2.00 | Yes (X) | $2,300 | $0 | $0 | |
| KIMBERLY J FRITZ | ||||||
| COMMISSIONER | 2.00 | Yes (X) | $2,800 | $0 | $0 | |
| ANDREA SMITH | ||||||
| COMMISSIONER | 2.00 | Yes (X) | $2,300 | $0 | $0 | |
| MARK MCKENZIE | ||||||
| EXECUTIVE DIRECTOR | 40.00 | Yes (X) | $140,127 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $174,527 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $0 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 1 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | 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 |
|---|---|---|---|
| ACCREDITATION FEES | 611710 | $679,200 | $679,200 |
| SITE VISIT FEE | 611710 | $89,364 | $89,364 |
| SUBSTANTIVE CHANGE | 611710 | $76,000 | $76,000 |
| APPLICATION FEES | 611710 | $51,000 | $51,000 |
| CANDIDACY FEES | 611710 | $20,977 | $20,977 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $6,731 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $6,731 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $923,272 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $4,214 | TotalRevenueColumnAmt |
| Exclusion | $4,214 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $927,486 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $923,272 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $4,214 | 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 | $140,127 | TotalAmt |
| Program Services | $112,102 | ProgramServicesAmt |
| Management And General | $28,025 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $188,957 | TotalAmt |
| Program Services | $177,307 | ProgramServicesAmt |
| Management And General | $11,650 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $20,246 | TotalAmt |
| Program Services | $17,805 | ProgramServicesAmt |
| Management And General | $2,441 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $23,621 | TotalAmt |
| Program Services | $20,773 | ProgramServicesAmt |
| Management And General | $2,848 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $24,327 | TotalAmt |
| Program Services | $21,394 | ProgramServicesAmt |
| Management And General | $2,933 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $53,380 | TotalAmt |
| Program Services | $47,219 | ProgramServicesAmt |
| Management And General | $6,161 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $41,248 | TotalAmt |
| Program Services | $35,823 | ProgramServicesAmt |
| Management And General | $5,425 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $123,777 | TotalAmt |
| Program Services | $70,778 | ProgramServicesAmt |
| Management And General | $52,999 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $18,855 | TotalAmt |
| Program Services | $16,721 | ProgramServicesAmt |
| Management And General | $2,134 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,262 | TotalAmt |
| Program Services | $369 | ProgramServicesAmt |
| Management And General | $8,893 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $29,024 | TotalAmt |
| Program Services | $25,525 | ProgramServicesAmt |
| Management And General | $3,499 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $143,934 | TotalAmt |
| Program Services | $140,181 | ProgramServicesAmt |
| Management And General | $3,753 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,357 | TotalAmt |
| Program Services | $1,265 | ProgramServicesAmt |
| Management And General | $92 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,050 | TotalAmt |
| Program Services | $6,200 | ProgramServicesAmt |
| Management And General | $850 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,689 | TotalAmt |
| Program Services | $10,280 | ProgramServicesAmt |
| Management And General | $1,409 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (3 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| DUES | $10,373 | $9,122 | $1,251 |
| MISC | $1,784 | $1,568 | $216 |
| BANKS | $580 | $510 | $70 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $849,591 | TotalAmt |
| Program Services | $714,942 | ProgramServicesAmt |
| Management And General | $134,649 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $108,794 | BOYAmt |
| EOY | $65,716 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,159,513 | BOYAmt |
| EOY | $1,331,728 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,991 | BOYAmt |
| EOY | $5,836 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,090 | BOYAmt |
| EOY | $2,554 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $38,650 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $29,370 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,029 | BOYAmt |
| EOY | $9,280 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,500 | BOYAmt |
| EOY | $4,500 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,307,917 | BOYAmt |
| EOY | $1,419,614 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $38,640 | BOYAmt |
| EOY | $54,812 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $430 | BOYAmt |
| EOY | $18,060 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $39,070 | BOYAmt |
| EOY | $72,872 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,268,847 | BOYAmt |
| EOY | $1,346,742 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,268,847 | BOYAmt |
| EOY | $1,346,742 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,307,917 | BOYAmt |
| EOY | $1,419,614 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $77,895 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $874,338 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $916,598 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $964,909 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $978,330 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $923,272 | CurrentTaxYearAmt |
| Total | $4,657,447 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $874,338 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $916,598 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $964,909 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $978,330 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $923,272 | CurrentTaxYearAmt |
| Total | $4,657,447 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $322,780 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $345,829 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $331,119 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $344,784 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $219,035 | CurrentTaxYearAmt |
| Total | $1,563,547 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $322,780 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $345,829 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $331,119 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $344,784 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $219,035 | CurrentTaxYearAmt |
| Total | $1,563,547 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $3,093,900 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $549 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $4,278 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $3,957 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $4,281 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $4,214 | CurrentTaxYearAmt |
| Total | $17,279 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $549 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $4,278 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $3,957 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $4,281 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $4,214 | CurrentTaxYearAmt |
| Total | $17,279 | TotalAmt |
Other Income509 OtherIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $613 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $161 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus1 Year | $127 | CurrentTaxYearMinus1YearAmt |
| Total | $901 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $875,500 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $921,037 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $968,866 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $982,738 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $927,486 | CurrentTaxYearAmt |
| Total | $4,675,627 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.66170 | PublicSupportCY509Pct |
| Public Support PY509 | 0.63510 | PublicSupportPY509Pct |
| Investment Income CY | 0.00370 | InvestmentIncomeCYPct |
| Investment Income PY | 0.00360 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule D IRS990ScheduleD
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $38,650 | OtherCostOrOtherBasisAmt |
| Depreciation | $29,370 | DepreciationAmt |
| Book Value | $9,280 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $9,280 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| DEFERRED RENT | $60 |
| REFUNDABLE ADVANCE | $18,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $18,060 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $931,236 | TotalRevEtcAuditedFinclStmtAmt |
| Donated Services And Use Fclts | $3,750 | DonatedServicesAndUseFcltsAmt |
| Revenue Not Reported | $3,750 | RevenueNotReportedAmt |
| Revenue Subtotal | $927,486 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $927,486 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $853,340 | TotExpnsEtcAuditedFinclStmtAmt |
| Donated Services Use Fclts | $3,750 | DonatedServicesUseFcltsAmt |
| Expenses Not Reported | $3,750 | ExpensesNotReportedAmt |
| Expenses Subtotal | $849,590 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $849,590 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART X, LINE 2: | FormAndLineReferenceDesc |
| Explanation | ACAOM 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, 2015 AND 2014 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. NONE OF ACAOM'S FEDERAL OR STATE INCOME TAX RETURNS ARE CURRENTLY UNDER EXAMINATION. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11 | AFTER 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 12C | THE 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 15 | THE 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 19 | THE GOVERNING DOCUMENTS OF THE ORGANIZATION ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. |
| FORM 990, PART IX, LINE 11G | HONORARIA AND OTHER PROF FEES: PROGRAM SERVICE EXPENSES 70,778. MANAGEMENT AND GENERAL EXPENSES 52,999. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 123,777. |
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