2015-12-17T09:00:54-06:00 2015-06-30 522010201 MILLER MUSMAR PC 12353 SUNRISE VALLEY DR STE A RESTON VA 20191 990 2014-07-01 520902160 NATIONAL ACCREDITING COMMISSION OF CAREER ARTS & SCIENCES INC NATI 7036007600 4401 FORD AVENUE NO 1300 ALEXANDRIA VA 223021473 ANTHONY MIRANDO EXECUTIVE DIRECTOR 7036007600 2015-12-17 1 G F JOEY MUSMAR CPA P00176506 7034378877 2015-12-08 2014 2016-03-07 17:11:31Z ANTHONY MIRANDO 4401 FORD AVENUE NO 1300 ALEXANDRIA VA 223021473 6611392 0 X WWW.NACCAS.ORG X 1968 DE (A) TO 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; (B) 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; (C) 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. 13 13 58 0 0 0 0 0 7005037 6099910 76859 92475 489366 419007 7571262 6611392 0 0 0 0 3250456 3473582 0 0 0 3956579 3445365 7207035 6918947 364227 -307555 5160875 4727869 1388374 1262923 3772501 3464946 X (A) TO 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; (B) 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; (C) 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. 0 0 6394184 6518917 TO ADVANCE, DEVELOP, AND ENFORCE STANDARDS OF EDUCATION AND INSTRUCTION IN THE FIELDS OF COSMETOLOGY, BARBERING, MANICURING, MASSAGE THERAPY, AND COGNATE AREAS BY PERFORMING THE ACCREDITATION FUNCTION FOR APPROXIMATELY 1,700 SCHOOLS. 6394184 1 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 195 0 1 58 1 0 0 0 0 0 0 0 0 0 0 X 13 13 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 VA X YETTA L HUGHES DIRECTOR OF FINANCE 7036007600 4401 FORD AVENUE SUITE 1300 ALEXANDRIA VA 22302 MICHAEL D BOUMAN COMMISSIONER, CHAIRMAN 5.00 X X 9000 0 0 GINA KINION COMMISSIONER, SECOND VICE CHAIRMAN 5.00 X X 11000 0 0 ELIZABETH KIRKLAND COMMISSIONER 5.00 X 12790 0 0 BOBBY LOTT COMMISSIONER 5.00 X 11500 0 0 MARY GAIL LOWERY COMMISSIONER 5.00 X 11500 0 0 LOUIS STARITA COMMISSIONER, TREASURER 5.00 X X 11250 0 0 CHRIS STRAWN COMMISSIONER, SECRETARY 5.00 X X 11750 0 0 GARY TROTTIER COMMISSIONER, FIRST VICE CHAIRMAN 5.00 X X 10750 0 0 THERESE VOGEL COMMISSIONER 5.00 X 12750 0 0 ALLEN SMITH COMMISSIONER 5.00 X 12800 0 0 JULIE VARGAS COMMISSIONER 5.00 X 11500 0 0 WANDA ZACHERY COMMISSIONER 5.00 X 11550 0 0 ROBERT F KELLY JR COMMISSIONER 5.00 X 5889 0 0 ANTHONY MIRANDO EXECUTIVE DIRECTOR 45.00 X 269249 0 28864 YETTA L HUGHES DIRECTOR OF FINANCE 45.00 X 99774 0 9754 DARIN WALLACE DIRECTOR OF GOV. RELATIONS 45.00 X 114303 0 17738 627355 0 56356 2 0 1 0 0 SUSTAINING FEES 541900 3301311 3301311 ON SITE VISITS 541900 1369510 1369510 APPLICATION FEES 541900 1133735 1133735 WORKSHOPS 541900 295354 295354 6099910 92475 92475 LATE AND APPEAL FEES 541900 419007 419007 419007 6611392 6518917 0 92475 2812482 2812482 113064 113064 324002 324002 224034 224034 65571 65571 27705 27705 8084 8084 330185 330185 418272 418272 220181 220181 1898092 1898092 13215 13215 64527 64527 PURCHASE OF SERVICES 224526 224526 HONORARIA 175007 175007 6918947 6394184 524763 0 931955 1207183 3842773 3080917 13193 43937 55899 85952 429360 371480 68571 57880 248484 252000 5160875 4727869 435932 354736 924226 886833 28216 21354 1388374 1262923 X 3772501 3464946 3772501 3464946 5160875 4727869 -307555 0 X X 0 1 X 1 0 X 4937565 4978506 5165724 4889128 4854053 24824976 1665725 2041052 2527232 2605275 1664864 10504148 6603290 7019558 7692956 7494403 6518917 35329124 0 0 0 35329124 16608 74491 76521 76859 92475 336954 16608 74491 76521 76859 92475 336954 6619898 7094049 7769477 7571262 6611392 35666078 0.99060 0.99250 0.00940 0.00750 X 429360 371480 57880 57880 DEFERRED RENT LIABILITY 21354 21354 X 6611392 0 6611392 0 6611392 6918947 0 6918947 0 6918947 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 FINANCIAL STATEMENTS. X X X 0 0 0 0 0 0 0 0 0 ANTHONY MIRANDO EXECUTIVE DIRECTOR 269249 0 0 0 0 0 18200 0 10664 0 298113 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 MEMBERS CONSIST OF SCHOOLS THAT ARE ACCREDITED BY NACCAS. FORM 990, PART VI, SECTION A, LINE 7A THE 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. (SIX ARE ELECTED TO REPRESENT GEOGRAPHIC ZONES AS DETERMINED BY THE COMMISSION AND ONE IS 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 11 EXECUTIVE 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 12C BEFORE 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 15 THE 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 APPOVED 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 18 THE COMMISSION'S 990 IS AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST. FORM 990, PART VI, SECTION C, LINE 19 THE 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 EXPLANATION THE BOARD APPOINTS AN INDEPENDENT ACCOUNTANT TO AUDIT THE FINANCIAL RECORDS OF THE EXEMPT ORGANIZATION. THE FINANCE COMMITTE IS RESPONSIBLE FOR OVERSIGHT OF THE AUDIT. 990-T EXEMPT ORGANIZATION DID NOT HAVE ANY UNRELATED BUSINESS ACTIVITY IN THE CURRENT YEAR. FORM 990-T HAS BEEN PREPARED TO REPORT A NOL IN THE AMOUNT OF $436,514 THAT HAS BEEN CARRIED FORWARD FROM PRIOR YEARS.