BETA

ACCREDITATION COMMISSION FOR ACUPUNCTURE AND ORIENTAL MEDICINE: Form 990, tax year 2014

View the entire original 990 at ProPublica ↗

Organization
ACCREDITATION COMMISSION FOR ACUPUNCTURE AND ORIENTAL MEDICINE (EIN 52-1353469)
Tax period
2014-01-01 to 2014-12-31
Filed
2015-08-24
IRS object ID
201532369349300528
Schema version
2014v5.0
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)
Return2015-08-24T11:51:15-05:00ReturnTs
Tax Period End2014-12-31TaxPeriodEndDt

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 Begin2014-01-01TaxPeriodBeginDt

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)
PersonKATHERINE TAROMINAPersonNm
Person TitleTREASURERPersonTitleTxt
Phone9522122434PhoneNum
Signature2015-08-24SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonMATTHEW C DUVALLPreparerPersonNm
PTINP01324790PTIN
Phone4107205220PhoneNum
FieldValueIRS element (for citing)
Tax2014TaxYr
Build TS2016-04-25 22:37:26ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerMARK MCKENZIEPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line18941 AZTEC DRIVE 2AddressLine1Txt
CityEDEN PRAIRIECityNm
State AbbreviationMNStateAbbreviationCd
ZIP55347ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$982,738GrossReceiptsAmt
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,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 Body11VotingMembersGoverningBodyCnt
Voting Members Independent11VotingMembersIndependentCnt
Total Employee4TotalEmployeeCnt
Total Volunteers0TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$0PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$964,909PYProgramServiceRevenueAmt
CY Program Service Revenue$978,330CYProgramServiceRevenueAmt
PY Investment Income$3,957PYInvestmentIncomeAmt
CY Investment Income$4,281CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$127CYOtherRevenueAmt
PY Total Revenue$968,866PYTotalRevenueAmt
CY Total Revenue$982,738CYTotalRevenueAmt
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$355,301PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$447,627CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$364,426PYOtherExpensesAmt
CY Other Expenses$393,118CYOtherExpensesAmt
PY Total Expenses$719,727PYTotalExpensesAmt
CY Total Expenses$840,745CYTotalExpensesAmt
PY Revenues Less Expenses$249,139PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$141,993CYRevenuesLessExpensesAmt
Total Assets BOY$1,146,611TotalAssetsBOYAmt
Total Assets EOY$1,307,917TotalAssetsEOYAmt
Total Liabilities BOY$19,757TotalLiabilitiesBOYAmt
Total Liabilities EOY$39,070TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$1,126,854NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$1,268,847NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
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$679,060ExpenseAmt
Revenue$978,457RevenueAmt
DescACAOM 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$679,060TotalProgramServiceExpensesAmt
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 Required0ScheduleJRequiredInd
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 Document57IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee4EmployeeCnt
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
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 Policy0WhistleblowerPolicyInd
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 (15 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
CATHERINE NIEMIEC
CHAIR8.00Yes (X)Yes (X)$13,800$0$0
HENRY CHANG
VICE CHAIR4.00Yes (X)Yes (X)$2,300$0$0
YEMENG CHEN
COMMISSIONER2.00Yes (X)$1,500$0$0
JOHN PAUL LIANG
TREASURER2.00Yes (X)Yes (X)$2,300$0$0
TERI CANNON
COMMISSIONER2.00Yes (X)$0$0$0
LEE HULLENDER RUBIN
COMMISSIONER2.00Yes (X)$2,300$0$0
DONG JI
COMMISSIONER2.00Yes (X)$2,100$0$0
JUDIE G WEXLER
COMMISSIONER2.00Yes (X)$1,500$0$0
KIMBERLY J FRITZ
SECRETARY2.00Yes (X)Yes (X)$1,700$0$0
KATHERINE TAROMINA
COMMISSIONER2.00Yes (X)$2,200$0$0
ANDREA SMITH
COMMISSIONER2.00Yes (X)$0$0$0
JOSEPH CHANGQING YANG
COMMISSIONER2.00Yes (X)$800$0$0
MICHAEL HOEFER
COMMISSIONER2.00Yes (X)$1,400$0$0
ALEX HOLLAND
COMMISSIONER2.00Yes (X)$2,400$0$0
MARK MCKENZIE
EXECUTIVE DIRECTOR40.00Yes (X)$130,254$0$15,788
FieldValueIRS element (for citing)
Total Reportable Comp From Org$164,554TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$15,788TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K1IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
ACCREDITATION FEES611710$624,290$624,290
SITE VISIT FEE611710$155,900$155,900
APPLICATION FEES611710$74,000$74,000
CANDIDACY FEES611710$65,640$65,640
SUBSTANTIVE CHANGE611710$49,500$49,500

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

FieldValueIRS element (for citing)
Total Revenue Column$9,000TotalRevenueColumnAmt
Related Or Exempt Func Income$9,000RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$978,330TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$4,281TotalRevenueColumnAmt
Exclusion$4,281ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescMISCELLANEOUSDesc
Business900099BusinessCd
Total Revenue Column$127TotalRevenueColumnAmt
Related Or Exempt Func Income$127RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$127OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$982,738TotalRevenueColumnAmt
Related Or Exempt Func Income$978,457RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$4,281ExclusionAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$180,342TotalAmt
Program Services$160,818ProgramServicesAmt
Management And General$19,524ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$218,438TotalAmt
Program Services$192,148ProgramServicesAmt
Management And General$26,290ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$11,381TotalAmt
Program Services$10,658ProgramServicesAmt
Management And General$723ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$11,795TotalAmt
Program Services$6,521ProgramServicesAmt
Management And General$5,274ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$25,671TotalAmt
Program Services$22,121ProgramServicesAmt
Management And General$3,550ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$5,556TotalAmt
Program Services$3,807ProgramServicesAmt
Management And General$1,749ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$39,296TotalAmt
Management And General$39,296ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$89,334TotalAmt
Program Services$78,924ProgramServicesAmt
Management And General$10,410ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$23,660TotalAmt
Program Services$15,610ProgramServicesAmt
Management And General$8,050ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$12,027TotalAmt
Program Services$4,085ProgramServicesAmt
Management And General$7,942ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$29,350TotalAmt
Program Services$25,772ProgramServicesAmt
Management And General$3,578ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$147,568TotalAmt
Program Services$134,059ProgramServicesAmt
Management And General$13,509ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$13,238TotalAmt
Program Services$10,739ProgramServicesAmt
Management And General$2,499ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$6,542TotalAmt
Management And General$6,542ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$14,541TotalAmt
Program Services$13,087ProgramServicesAmt
Management And General$1,454ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
DUES AND BANK FEES$10,556$36$10,520
TRAINING$750$675$75
MISC$700$700

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$840,745TotalAmt
Program Services$679,060ProgramServicesAmt
Management And General$161,685ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$74,617BOYAmt
EOY$108,794EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$1,045,233BOYAmt
EOY$1,159,513EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
EOY$6,991EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$4,785BOYAmt
EOY$14,090EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$39,053LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$25,024LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$17,476BOYAmt
EOY$14,029EOYAmt

Other Assets Total OtherAssetsTotalGrp

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

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$1,146,611BOYAmt
EOY$1,307,917EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$19,557BOYAmt
EOY$38,640EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$200BOYAmt
EOY$430EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$19,757BOYAmt
EOY$39,070EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$1,126,854BOYAmt
EOY$1,268,847EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,126,854BOYAmt
EOY$1,268,847EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,146,611BOYAmt
EOY$1,307,917EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$141,993ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
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$765,580CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$874,338CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$916,598CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$964,909CurrentTaxYearMinus1YearAmt
Current Tax Year$978,330CurrentTaxYearAmt
Total$4,499,755TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$765,580CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$874,338CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$916,598CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$964,909CurrentTaxYearMinus1YearAmt
Current Tax Year$978,330CurrentTaxYearAmt
Total$4,499,755TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$286,392CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$322,780CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$345,829CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$331,119CurrentTaxYearMinus1YearAmt
Current Tax Year$344,784CurrentTaxYearAmt
Total$1,630,904TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$286,392CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$322,780CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$345,829CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$331,119CurrentTaxYearMinus1YearAmt
Current Tax Year$344,784CurrentTaxYearAmt
Total$1,630,904TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$2,868,851PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$3,248CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$549CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$4,278CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$3,957CurrentTaxYearMinus1YearAmt
Current Tax Year$4,281CurrentTaxYearAmt
Total$16,313TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$3,248CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$549CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$4,278CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$3,957CurrentTaxYearMinus1YearAmt
Current Tax Year$4,281CurrentTaxYearAmt
Total$16,313TotalAmt

Other Income509 OtherIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus3 Years$613CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$161CurrentTaxYearMinus2YearsAmt
Current Tax Year$127CurrentTaxYearAmt
Total$901TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$768,828CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$875,500CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$921,037CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$968,866CurrentTaxYearMinus1YearAmt
Current Tax Year$982,738CurrentTaxYearAmt
Total$4,516,969TotalAmt
FieldValueIRS element (for citing)
Public Support CY5090.63510PublicSupportCY509Pct
Public Support PY5090.62600PublicSupportPY509Pct
Investment Income CY0.00360InvestmentIncomeCYPct
Investment Income PY0.00400InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Schedule D IRS990ScheduleD

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$39,053OtherCostOrOtherBasisAmt
Depreciation$25,024DepreciationAmt
Book Value$14,029BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$14,029TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescDEFERRED RENTDesc
Amt$430Amt
FieldValueIRS element (for citing)
Total Liability$430TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$985,238TotalRevEtcAuditedFinclStmtAmt
Donated Services And Use Fclts$2,500DonatedServicesAndUseFcltsAmt
Revenue Not Reported$2,500RevenueNotReportedAmt
Revenue Subtotal$982,738RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$982,738TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$843,245TotExpnsEtcAuditedFinclStmtAmt
Donated Services Use Fclts$2,500DonatedServicesUseFcltsAmt
Expenses Not Reported$2,500ExpensesNotReportedAmt
Expenses Subtotal$840,745ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$840,745TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART X, LINE 2:FormAndLineReferenceDesc
ExplanationACAOM PERFORMED AN EVALUATION OF UNCERTAIN TAX POSITIONS FOR THE YEARS ENDED DECEMBER 31, 2014 AND 2013, AND DETERMINED THAT THERE WERE NO MATTERS THAT WOULD REQUIRE RECOGNITION IN THE FINANCIAL STATEMENTS OR WHICH MAY HAVE ANY EFFECT ON ITS TAX-EXEMPT STATUS. AS OF DECEMBER 31, 2014, THE STATUTE OF LIMITATIONS FOR TAX YEARS 2011 AND LATER REMAINS OPEN WITH THE U.S. FEDERAL JURISDICTION OR THE VARIOUS STATES AND LOCAL JURISDICTIONS IN WHICH ACAOM FILES TAX RETURNS. IT IS ACAOM'S POLICY TO RECOGNIZE INTEREST AND PENALTIES RELATED TO UNCERTAIN TAX POSITIONS, IF ANY, IN INCOME TAX EXPENSE.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11AFTER 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 78,924. MANAGEMENT AND GENERAL EXPENSES 10,410. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 89,334.

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