ACCREDITATION COMMISSION FOR ACUPUNCTURE AND ORIENTAL MEDICINE: Form 990, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- ACCREDITATION COMMISSION FOR ACUPUNCTURE AND ORIENTAL MEDICINE (EIN 52-1353469)
- Tax period
- 2012-01-01 to 2012-12-31
- Filed
- 2013-10-09
- IRS object ID
- 201312829349301001
- Schema version
- 2012v2.1
- 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) |
|---|---|---|
| Timestamp | 2013-10-09T15:29:11-05:00 | Timestamp |
| Tax Period End Date | 2012-12-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 260794367 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | UHY ADVISORS MID-ATLANTIC MD INC | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 8601 ROBERT FULTON DRIVE SUITE 210 | AddressLine1 |
| City | COLUMBIA | City |
| State | MD | State |
| ZIP Code | 21046 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2012-01-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 521353469 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ACCREDITATION COMMISSION FOR | BusinessNameLine1 |
| Business Name Line2 | ACUPUNCTURE AND ORIENTAL MEDICINE | BusinessNameLine2 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | ACCR | NameControl |
| Phone | 9522122434 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 8941 AZTEC DRIVE NO STE 2 | AddressLine1 |
| City | EDEN PRAIRIE | City |
| State | MN | State |
| ZIP Code | 55347 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | JOHN PAUL LIANG | Name |
| Title | TREASURER | Title |
| Phone | 9522122434 | Phone |
| Date Signed | 2013-10-09 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | B JENNINE ANDERSON | Name |
| PTIN | P00042998 | PTIN |
| Phone | 4107205220 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2012 | TaxYear |
| Build TS | 2016-03-07 17:11:31Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Change | X | AddressChange |
| Name Of Principal Officer Person | MARK MCKENZIE | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 8941 AZTEC DRIVE 2 | AddressLine1 |
| City | EDEN PRAIRIE | City |
| State | MN | State |
| ZIP Code | 55347 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 921037 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | WWW.ACAOM.ORG | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1982 | YearFormation |
| State Legal Domicile | DC | StateLegalDomicile |
| Activity Or Mission Description | 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. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 11 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 11 | NbrIndependentVotingMembers |
| Total Nbr Employees | 2 | TotalNbrEmployees |
| Total Nbr Volunteers | 11 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 0 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 0 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 874338 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 916598 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 549 | InvestmentIncomePriorYear |
| Investment Income Current Year | 4278 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 613 | OtherRevenuePriorYear |
| Other Revenue Current Year | 161 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 875500 | TotalRevenuePriorYear |
| Total Revenue Current Year | 921037 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 0 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 333020 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 281065 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 0 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 424267 | OtherExpensePriorYear |
| Other Expenses Current Year | 560823 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 757287 | TotalExpensesPriorYear |
| Total Expenses Current Year | 841888 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 118213 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 79149 | RevenuesLessExpensesCY |
| Total Assets BOY | 856740 | TotalAssetsBOY |
| Total Assets EOY | 913889 | TotalAssetsEOY |
| Total Liabilities BOY | 58174 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 36174 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 798566 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 877715 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | 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. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 713076 | Expense |
| Revenue | 916759 | Revenue |
| Description | 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. | Description |
| Total Program Service Expense | 713076 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 0 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 0 | LobbyingActivities |
| Subject To Proxy Tax | 0 | SubjectToProxyTax |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 0 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 0 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 0 | ReportOtherAssets |
| Report Other Liabilities | 1 | ReportOtherLiabilities |
| Report Fin48 Footnote | 1 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 1 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 0 | ConsolidatedAuditFinancialStmt |
| School | 0 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 0 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 0 | GrantsToOrganizations |
| Grants To Individuals | 0 | GrantsToIndividuals |
| Schedule J Required | 0 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Excess Benefit Transaction | 0 | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | 0 | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 0 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 0 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 57 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 2 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 0 | UnrelatedBusinessIncome |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributions |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 11 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 11 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 0 | MembersOrStockholders |
| Election Of Board Members | 0 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 0 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 1 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | MD | StatesWhereCopyOfReturnIsFiled |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MARK MCKENZIE | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 9522122434 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 8941 AZTEC DRIVE STE 2 | AddressLine1 |
| City | EDEN PRAIRIE | City |
| State | MN | State |
| ZIP Code | 55347 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (14 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation |
|---|---|---|---|---|---|---|
| MARK MCKENZIE | ||||||
| CHAIR | 8.00 | X | X | 14650 | 0 | 0 |
| CATHERINE NIEMIEC | ||||||
| VICE-CHAIR | 6.00 | X | X | 5450 | 0 | 0 |
| HENRY CHANG | ||||||
| SECRETARY/TREASURER | 4.00 | X | X | 1800 | 0 | 0 |
| LEE HULLENDER RUBIN | ||||||
| COMMISSIONER | 2.00 | X | 3800 | 0 | 0 | |
| ALEX HOLLAND | ||||||
| COMMISSIONER | 2.00 | X | 2600 | 0 | 0 | |
| JIM SHOWRANK | ||||||
| COMMISSIONER | 2.00 | X | 900 | 0 | 0 | |
| ANGELA YING TU | ||||||
| COMMISSIONER | 2.00 | X | 900 | 0 | 0 | |
| JOHN PAUL LIANG | ||||||
| COMMISSIONER | 2.00 | X | 2600 | 0 | 0 | |
| JOSEPH CHANGQING | ||||||
| COMMISSIONER | 2.00 | X | 2400 | 0 | 0 | |
| JOHN COOPER | ||||||
| COMMISSIONER | 2.00 | X | 3200 | 0 | 0 | |
| JUDIE WEXLER | ||||||
| COMMISSIONER | 2.00 | X | 2400 | 0 | 0 | |
| STEVE GIVEN | ||||||
| COMMISSIONER | 2.00 | X | 2400 | 0 | 0 | |
| KIM FRITZ | ||||||
| COMMISSIONER | 2.00 | X | 2400 | 0 | 0 | |
| WILLIAM GODING | ||||||
| INTERIM EXECUTIVE DIRECTOR | 40.00 | X | 105000 | 0 | 0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 150500 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 0 | TotalOtherCompensation |
| Number Individuals GT100 K | 1 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 0 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation
Name Of Contractor NameOfContractor
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | WILLIAM W GODING | NamePerson |
Address Of Contractor AddressOfContractor
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1449 HILL ST | AddressLine1 |
| City | WHITINSVILLE | City |
| State | MA | State |
| ZIP Code | 01588 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description Of Services | INTERIM EXECUTIVE DIRECTOR | DescriptionOfServices |
| Compensation | 105000 | Compensation |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 1 | NumberOfContractorsGT100K |
Program Service Revenue ProgramServiceRevenue (5 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| ACCREDITATION FEES | 611710 | 634816 | 634816 |
| SITE VISIT FEE | 611710 | 162900 | 162900 |
| APPLICATION FEES | 611710 | 50500 | 50500 |
| SUBSTANTIVE CHANGE | 611710 | 39450 | 39450 |
| CANDIDACY FEES | 611710 | 16532 | 16532 |
Total Oth Program Service Revenue TotalOthProgramServiceRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 12400 | TotalRevenueColumn |
| Related Or Exempt Function Income | 12400 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 916598 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 4278 | TotalRevenueColumn |
| Exclusion | $4,278 | ExclusionAmount |
Other Revenue Misc OtherRevenueMisc
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | MISCELLANEOUS | Description |
| Business Code | 900099 | BusinessCode |
| Total Revenue Column | 161 | TotalRevenueColumn |
| Related Or Exempt Function Income | 161 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 161 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 921037 | TotalRevenueColumn |
| Related Or Exempt Function Income | 916759 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $4,278 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | X | InfoInScheduleOPartIX |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 150500 | Total |
| Program Services | 135083 | ProgramServices |
| Management And General | 15417 | ManagementAndGeneral |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 109854 | Total |
| Program Services | 95573 | ProgramServices |
| Management And General | 14281 | ManagementAndGeneral |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 6340 | Total |
| Management And General | 6340 | ManagementAndGeneral |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 4813 | Total |
| Program Services | 4179 | ProgramServices |
| Management And General | 634 | ManagementAndGeneral |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 9558 | Total |
| Program Services | 8315 | ProgramServices |
| Management And General | 1243 | ManagementAndGeneral |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 7749 | Total |
| Management And General | 7749 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 43443 | Total |
| Management And General | 43443 | ManagementAndGeneral |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 86464 | Total |
| Program Services | 85286 | ProgramServices |
| Management And General | 1178 | ManagementAndGeneral |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 20482 | Total |
| Program Services | 17172 | ProgramServices |
| Management And General | 3310 | ManagementAndGeneral |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 7514 | Total |
| Program Services | 7151 | ProgramServices |
| Management And General | 363 | ManagementAndGeneral |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 34081 | Total |
| Program Services | 30673 | ProgramServices |
| Management And General | 3408 | ManagementAndGeneral |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 118500 | Total |
| Program Services | 118098 | ProgramServices |
| Management And General | 402 | ManagementAndGeneral |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 5610 | Total |
| Management And General | 5610 | ManagementAndGeneral |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 11918 | Total |
| Program Services | 10279 | ProgramServices |
| Management And General | 1639 | ManagementAndGeneral |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral |
|---|---|---|---|
| WRITE OFF OF DATABASE | 211860 | 201267 | 10593 |
| DUES, LICENSES, FEES | 9043 | 9043 | |
| BANK FEES | 2402 | 2402 | |
| MISC | 1757 | 1757 |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 841888 | Total |
| Program Services | 713076 | ProgramServices |
| Management And General | 128812 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 85124 | BOY |
| EOY | 101195 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 512997 | BOY |
| EOY | 781276 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 20283 | BOY |
| EOY | 5968 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 48221 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 30145 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 233862 | BOY |
| EOY | 18076 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4474 | BOY |
| EOY | 7374 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 856740 | BOY |
| EOY | 913889 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 40926 | BOY |
| EOY | 24237 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 17248 | BOY |
| EOY | 11937 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 58174 | BOY |
| EOY | 36174 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 798566 | BOY |
| EOY | 877715 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 798566 | BOY |
| EOY | 877715 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 856740 | BOY |
| EOY | 913889 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expenses | 79149 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | 0 | ReconcilationOtherChanges |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
FS Audited Basis FSAuditedBasis
| Field | Value | IRS element (for citing) |
|---|---|---|
| Financial Statement Separate | X | FinancialStatementSeparate |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | 1 | AuditCommittee |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | X | PubliclySupportedOrg509a2 |
Gross Receipts From Admissions GrossReceiptsFromAdmissions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 674405 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 908861 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 765580 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 874338 | CurrentTaxYearMinus1Year |
| Current Tax Year | 916598 | CurrentTaxYear |
| Total | 4139782 | Total |
Total509 Total509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 674405 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 908861 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 765580 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 874338 | CurrentTaxYearMinus1Year |
| Current Tax Year | 916598 | CurrentTaxYear |
| Total | 4139782 | Total |
Amts Recd From Disqual Persons AmtsRecdFromDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Amts From Subst Contributors AmtsFromSubstContributors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 312123 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 359195 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 286392 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 322780 | CurrentTaxYearMinus1Year |
| Current Tax Year | 345829 | CurrentTaxYear |
| Total | 1626319 | Total |
Support From DQ Ps Etc SupportFromDQPsEtc
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 312123 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 359195 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 286392 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 322780 | CurrentTaxYearMinus1Year |
| Current Tax Year | 345829 | CurrentTaxYear |
| Total | 1626319 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | 2513463 | PublicSupportTotal509 |
Gross Investment Income509 GrossInvestmentIncome509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 14969 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 5855 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 3248 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 549 | CurrentTaxYearMinus1Year |
| Current Tax Year | 4278 | CurrentTaxYear |
| Total | 28899 | Total |
Investment Income And UBTI InvestmentIncomeAndUBTI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 14969 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 5855 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 3248 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 549 | CurrentTaxYearMinus1Year |
| Current Tax Year | 4278 | CurrentTaxYear |
| Total | 28899 | Total |
Other Income509 OtherIncome509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus1 Year | 613 | CurrentTaxYearMinus1Year |
| Current Tax Year | 161 | CurrentTaxYear |
| Total | 774 | Total |
Total Support Total TotalSupportTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 689374 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 914716 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 768828 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 875500 | CurrentTaxYearMinus1Year |
| Current Tax Year | 921037 | CurrentTaxYear |
| Total | 4169455 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Percentage509 | 0.60280 | PublicSupportPercentage509 |
| Prior Year Support Percentage | 0.59800 | PriorYearSupportPercentage |
| Investment Income Percentage | 0.00690 | InvestmentIncomePercentage |
| Prior Yr Invest Income Percentage | 0.01150 | PriorYrInvestIncomePercentage |
| Thirty Three Percnt Tests CY509 | X | ThirtyThreePercntTestsCY509 |
Schedule D IRS990ScheduleD
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 48221 | OtherCostOrOtherBasis |
| Depreciation | 30145 | Depreciation |
| Book Value | 18076 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 18076 | TotalOfBookValueLandBuildings |
Other Liabilities OtherLiabilities (2 entries)
| DescriptionDescription | AmountAmount |
|---|---|
| DEFERRED RENT | $3,637 |
| DEFERRED REVENUE | $8,300 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 11937 | TotalOfAmounts |
| Footnote In Part XIII | X | FootnoteInPartXIII |
| Tot Revenue Etc Audited Fincl Stmt | 927787 | TotRevenueEtcAuditedFinclStmt |
| Donated Srvc And Use Of Facilities | 6750 | DonatedSrvcAndUseOfFacilities |
| Revenue Not Rptd F990 | 6750 | RevenueNotRptdF990 |
| Revenue Subtotal | 921037 | RevenueSubtotal |
| Revenue Not Rptd On Fin Stmt | 0 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 921037 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 848638 | TotExpensesEtcAuditedFinclStmt |
| Donated Services Use Of Facilities | 6750 | DonatedServicesUseOfFacilities |
| Expenses Not Rptd F990 | 6750 | ExpensesNotRptdF990 |
| Expenses Subtotal | 841888 | ExpensesSubtotal |
| Expenses Not Rptd On Fin Stmt | 0 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 841888 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIII Form990ScheduleDPartXIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: | Identifier |
| Return Reference | PART X, LINE 2: | ReturnReference |
| Explanation | ACAOM PERFORMED AN EVALUATION OF UNCERTAIN TAX POSITIONS FOR THE YEARS ENDED DECEMBER 31, 2012 AND 2011, 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, 2012, THE STATUTE OF LIMITATIONS FOR TAX YEARS 2009 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. | Explanation |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (5 entries)
| Return ReferenceReturnReference | ExplanationExplanation | IdentifierIdentifier |
|---|---|---|
| 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: PROGRAM SERVICE EXPENSES 78,380. MANAGEMENT AND GENERAL EXPENSES 70. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 78,450. OTHER CONSULTING: PROGRAM SERVICE EXPENSES 6,906. MANAGEMENT AND GENERAL EXPENSES 1,108. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 8,014. | OTHER FEES |
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