BETA

ACCREDITATION COMMISSION FOR ACUPUNCTURE AND ORIENTAL MEDICINE: Form 990, tax year 2013

View the entire original 990 at ProPublica ↗

Organization
ACCREDITATION COMMISSION FOR ACUPUNCTURE AND ORIENTAL MEDICINE (EIN 52-1353469)
Tax period
2013-01-01 to 2013-12-31
Filed
2014-11-13
IRS object ID
201423179349302092
Schema version
2013v3.0
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)
Return2014-11-13T10:22:26-06:00ReturnTs
Tax Period End2013-12-31TaxPeriodEndDt

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 INCBusinessNameLine1

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line18601 ROBERT FULTON DRIVE SUITE 210AddressLine1
CityCOLUMBIACity
StateMDState
ZIP Code21046ZIPCode
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2013-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN521353469EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1ACCREDITATION COMMISSION FORBusinessNameLine1
Business Name Line2ACUPUNCTURE AND ORIENTAL MEDICINEBusinessNameLine2
FieldValueIRS element (for citing)
Business Name ControlACCRBusinessNameControlTxt
Phone9522122434PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line18941 AZTEC DRIVE NO STE 2AddressLine1
CityEDEN PRAIRIECity
StateMNState
ZIP Code55347ZIPCode

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJOHN P LIANGPersonNm
Person TitleTREASURERPersonTitleTxt
Phone9522122434PhoneNum
Signature2014-11-13SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonB JENNINE ANDERSONPreparerPersonNm
PTINP00042998PTIN
Phone4107205220PhoneNum
FieldValueIRS element (for citing)
Tax2013TaxYr
Build TS2015-11-30 17:44:51ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerMARK MCKENZIEPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line18941 AZTEC DRIVE 2AddressLine1
CityEDEN PRAIRIECity
StateMNState
ZIP Code55347ZIPCode
FieldValueIRS element (for citing)
Gross Receipts$968,866GrossReceiptsAmt
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 Body10VotingMembersGoverningBodyCnt
Voting Members Independent10VotingMembersIndependentCnt
Total Employee6TotalEmployeeCnt
Total Volunteers10TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$0PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$916,598PYProgramServiceRevenueAmt
CY Program Service Revenue$964,909CYProgramServiceRevenueAmt
PY Investment Income$4,278PYInvestmentIncomeAmt
CY Investment Income$3,957CYInvestmentIncomeAmt
PY Other Revenue$161PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$921,037PYTotalRevenueAmt
CY Total Revenue$968,866CYTotalRevenueAmt
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$281,065PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$355,301CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$560,823PYOtherExpensesAmt
CY Other Expenses$364,426CYOtherExpensesAmt
PY Total Expenses$841,888PYTotalExpensesAmt
CY Total Expenses$719,727CYTotalExpensesAmt
PY Revenues Less Expenses$79,149PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$249,139CYRevenuesLessExpensesAmt
Total Assets BOY$913,889TotalAssetsBOYAmt
Total Assets EOY$1,146,611TotalAssetsEOYAmt
Total Liabilities BOY$36,174TotalLiabilitiesBOYAmt
Total Liabilities EOY$19,757TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$877,715NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$1,126,854NetAssetsOrFundBalancesEOYAmt
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$538,698ExpenseAmt
Revenue$964,909RevenueAmt
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$538,698TotalProgramServiceExpensesAmt
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 Document52IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee6EmployeeCnt
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 Members10GoverningBodyVotingMembersCnt
Independent Voting Member10IndependentVotingMemberCnt
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 MCKENZIEBusinessNameLine1
FieldValueIRS element (for citing)
Phone9522122434PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line18941 AZTEC DRIVE STE 2AddressLine1
CityEDEN PRAIRIECity
StateMNState
ZIP Code55347ZIPCode

Form990 Part VII Section A Form990PartVIISectionAGrp (14 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
CATHERINE NIEMIEC
CHAIR8.00Yes (X)Yes (X)$16,150$0$0
HENRY CHANG
VICE CHAIR4.00Yes (X)Yes (X)$2,400$0$0
JOHN PAUL LIANG
TREASURER2.00Yes (X)Yes (X)$3,200$0$0
KIMBERLY FRITZ
SECRETARY2.00Yes (X)Yes (X)$2,400$0$0
ALEX HOLLAND
COMMISSIONER2.00Yes (X)$2,400$0$0
MICHAEL HOEFER
COMMISSIONER2.00Yes (X)$0$0$0
DONG JI
COMMISSIONER2.00Yes (X)$800$0$0
LEE HULLENDER RUBIN
COMMISSIONER2.00Yes (X)$2,400$0$0
JUDIE WEXLER
COMMISSIONER2.00Yes (X)$2,200$0$0
JOSEPH CHANGQING YANG
COMMISSIONER2.00Yes (X)$2,400$0$0
STEVE GIVEN
COMMISSIONER2.00Yes (X)$900$0$0
JOHN COOPER
COMMISSIONER2.00Yes (X)$900$0$0
MARK MCKENZIE
EXECUTIVE DIRECTOR40.00Yes (X)$111,108$0$12,513
WILLIAM GODING
INTERIM EXEC DIRECTOR40.00Yes (X)$2,125$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$149,383TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$12,513TotalOtherCompensationAmt
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$672,576$672,576
SITE VISIT FEE611710$139,403$139,403
APPLICATION FEES611710$59,480$59,480
SUBSTANTIVE CHANGE611710$51,900$51,900
CANDIDACY FEES611710$36,650$36,650

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

FieldValueIRS element (for citing)
Total Revenue Column$4,900TotalRevenueColumnAmt
Related Or Exempt Func Income$4,900RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$964,909TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$3,957TotalRevenueColumnAmt
Exclusion$3,957ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$968,866TotalRevenueColumnAmt
Related Or Exempt Func Income$964,909RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$3,957ExclusionAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$161,896TotalAmt
Program Services$126,100ProgramServicesAmt
Management And General$35,796ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$156,174TotalAmt
Program Services$137,488ProgramServicesAmt
Management And General$18,686ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$6,963TotalAmt
Management And General$6,963ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$8,504TotalAmt
Program Services$2,474ProgramServicesAmt
Management And General$6,030ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$21,764TotalAmt
Program Services$18,556ProgramServicesAmt
Management And General$3,208ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$2,029TotalAmt
Management And General$2,029ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$40,014TotalAmt
Management And General$40,014ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$80,011TotalAmt
Program Services$71,332ProgramServicesAmt
Management And General$8,679ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$24,405TotalAmt
Program Services$16,252ProgramServicesAmt
Management And General$8,153ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$8,535TotalAmt
Program Services$2,654ProgramServicesAmt
Management And General$5,881ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$29,084TotalAmt
Program Services$25,340ProgramServicesAmt
Management And General$3,744ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$121,896TotalAmt
Program Services$101,746ProgramServicesAmt
Management And General$20,150ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$27,990TotalAmt
Program Services$22,020ProgramServicesAmt
Management And General$5,970ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$6,146TotalAmt
Management And General$6,146ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$16,333TotalAmt
Program Services$14,700ProgramServicesAmt
Management And General$1,633ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
DUES, LICENSES, FEES$5,077$0$5,077
MISC$2,528$0$2,528
BANK FEES$378$36$342

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$719,727TotalAmt
Program Services$538,698ProgramServicesAmt
Management And General$181,029ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$101,195BOYAmt
EOY$74,617EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$781,276BOYAmt
EOY$1,045,233EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$5,968BOYAmt
EOY$4,785EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$35,958LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$18,482LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$18,076BOYAmt
EOY$17,476EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$7,374BOYAmt
EOY$4,500EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$913,889BOYAmt
EOY$1,146,611EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$24,237BOYAmt
EOY$19,557EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$11,937BOYAmt
EOY$200EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$36,174BOYAmt
EOY$19,757EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$877,715BOYAmt
EOY$1,126,854EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$877,715BOYAmt
EOY$1,126,854EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$913,889BOYAmt
EOY$1,146,611EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$249,139ReconcilationRevenueExpnssAmt
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$908,861CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$765,580CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$874,338CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$916,598CurrentTaxYearMinus1YearAmt
Current Tax Year$964,909CurrentTaxYearAmt
Total$4,430,286TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$908,861CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$765,580CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$874,338CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$916,598CurrentTaxYearMinus1YearAmt
Current Tax Year$964,909CurrentTaxYearAmt
Total$4,430,286TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$359,195CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$286,392CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$322,780CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$345,829CurrentTaxYearMinus1YearAmt
Current Tax Year$331,119CurrentTaxYearAmt
Total$1,645,315TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$359,195CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$286,392CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$322,780CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$345,829CurrentTaxYearMinus1YearAmt
Current Tax Year$331,119CurrentTaxYearAmt
Total$1,645,315TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$2,784,971PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$5,855CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$3,248CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$549CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$4,278CurrentTaxYearMinus1YearAmt
Current Tax Year$3,957CurrentTaxYearAmt
Total$17,887TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$5,855CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$3,248CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$549CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$4,278CurrentTaxYearMinus1YearAmt
Current Tax Year$3,957CurrentTaxYearAmt
Total$17,887TotalAmt

Other Income509 OtherIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus2 Years$613CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$161CurrentTaxYearMinus1YearAmt
Total$774TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$914,716CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$768,828CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$875,500CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$921,037CurrentTaxYearMinus1YearAmt
Current Tax Year$968,866CurrentTaxYearAmt
Total$4,448,947TotalAmt
FieldValueIRS element (for citing)
Public Support CY5090.62600PublicSupportCY509Pct
Public Support PY5090.60280PublicSupportPY509Pct
Investment Income CY0.00400InvestmentIncomeCYPct
Investment Income PY0.00690InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Schedule D IRS990ScheduleD

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$35,958OtherCostOrOtherBasisAmt
Depreciation$18,482DepreciationAmt
Book Value$17,476BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$17,476TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescDEFERRED RENTDesc
Amt$200Amt
FieldValueIRS element (for citing)
Total Liability$200TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$971,616TotalRevEtcAuditedFinclStmtAmt
Donated Services And Use Fclts$2,750DonatedServicesAndUseFcltsAmt
Revenue Not Reported$2,750RevenueNotReportedAmt
Revenue Subtotal$968,866RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$968,866TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$722,477TotExpnsEtcAuditedFinclStmtAmt
Donated Services Use Fclts$2,750DonatedServicesUseFcltsAmt
Expenses Not Reported$2,750ExpensesNotReportedAmt
Expenses Subtotal$719,727ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$719,727TotalExpensesPerForm990Amt

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, 2013 AND 2012, 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, 2013, THE STATUTE OF LIMITATIONS FOR TAX YEARS 2010 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: PROGRAM SERVICE EXPENSES 62,650. MANAGEMENT AND GENERAL EXPENSES 3,958. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 66,608. OTHER CONSULTING: PROGRAM SERVICE EXPENSES 8,682. MANAGEMENT AND GENERAL EXPENSES 4,721. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 13,403.

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