NATIONAL ACCREDITING COMMISSION OF CAREER ARTS & SCIENCES INC: Form 990, tax year 2011
View the entire original 990 at ProPublica ↗
- Organization
- NATIONAL ACCREDITING COMMISSION OF CAREER ARTS & SCIENCES INC (EIN 52-0902160)
- Tax period
- 2011-07-01 to 2012-06-30
- Filed
- 2013-02-11
- IRS object ID
- 201330429349300208
- Schema version
- 2011v1.2
- 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 | 2013-02-11T08:22:03-06:00 | Timestamp |
| Tax Period End Date | 2012-06-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 522010201 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MILLER MUSMAR PC | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 12353 SUNRISE VALLEY DR SUITE A | AddressLine1 |
| City | RESTON | City |
| State | VA | State |
| ZIP Code | 20191 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2011-07-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 520902160 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NATIONAL ACCREDITING COMMISSION OF | BusinessNameLine1 |
| Business Name Line2 | CAREER ARTS & SCIENCES INC | BusinessNameLine2 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | NATI | NameControl |
| Phone | 7036007600 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4401 FORD AVENUE NO 1300 | AddressLine1 |
| City | ALEXANDRIA | City |
| State | VA | State |
| ZIP Code | 223021473 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | ANTHONY MIRANDO | Name |
| Title | EXECUTIVE DIRECTOR | Title |
| Phone | 7036007600 | Phone |
| Date Signed | 2013-01-22 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | GF JOEY MUSMAR CPA | Name |
| PTIN | P00176506 | PTIN |
| Phone | 7034378877 | Phone |
| Date Prepared | 2013-01-22 | DatePrepared |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2011 | TaxYear |
| Build TS | 2016-03-07 17:11:31Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | ANTHONY MIRANDO | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4401 FORD AVENUE NO 1300 | AddressLine1 |
| City | ALEXANDRIA | City |
| State | VA | State |
| ZIP Code | 223021473 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 7094049 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | WWW.NACCAS.ORG | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1968 | YearFormation |
| State Legal Domicile | DE | StateLegalDomicile |
| Activity Or Mission Description | (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, OR MASSAGE THERAPY 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. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 13 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 13 | NbrIndependentVotingMembers |
| Total Nbr Employees | 46 | TotalNbrEmployees |
| Total Nbr Volunteers | 0 | 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 | 6154695 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 6639600 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 16608 | InvestmentIncomePriorYear |
| Investment Income Current Year | 74491 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 448595 | OtherRevenuePriorYear |
| Other Revenue Current Year | 379958 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 6619898 | TotalRevenuePriorYear |
| Total Revenue Current Year | 7094049 | 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 | 2650975 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 2735379 | 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 | 3341692 | OtherExpensePriorYear |
| Other Expenses Current Year | 3977649 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 5992667 | TotalExpensesPriorYear |
| Total Expenses Current Year | 6713028 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 627231 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 381021 | RevenuesLessExpensesCY |
| Total Assets BOY | 3842912 | TotalAssetsBOY |
| Total Assets EOY | 4228239 | TotalAssetsEOY |
| Total Liabilities BOY | 1424554 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 1428860 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 2418358 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 2799379 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | (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, OR MASSAGE THERAPY 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. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 6210180 | Expense |
| Revenue | 7019558 | Revenue |
| Description | 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 1,500 SCHOOLS. | Description |
| Total Program Service Expense | 6210180 | 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 | 0 | ReportOtherLiabilities |
| Report Fin48 Footnote | 0 | 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 | 1 | 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 |
| Transaction Related Entity | 0 | TransactionRelatedEntity |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 183 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Number Of Employees | 46 | 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 |
| Funds To Pay Premiums | 0 | FundsToPayPremiums |
| Premiums Paid | 0 | PremiumsPaid |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 13 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 13 | 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 | 1 | MembersOrStockholders |
| Election Of Board Members | 1 | 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 | 1 | 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 | VA | StatesWhereCopyOfReturnIsFiled |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LEN GRUS CPA | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 7036007600 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4401 FORD AVENUE SUITE 1300 | AddressLine1 |
| City | ALEXANDRIA | City |
| State | VA | State |
| ZIP Code | 22302 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (14 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | OfficerOfficer | Key EmployeeKeyEmployee | Highest Compensated EmployeeHighestCompensatedEmployee |
|---|---|---|---|---|---|---|---|---|
| LETHA BARNES | ||||||||
| COMMISSIONER | 5.00 | X | 13900 | 0 | 0 | |||
| DARRELL CAMP | ||||||||
| CHAIRMAN | 8.00 | X | 15650 | 0 | 0 | |||
| REID W CHAVE | ||||||||
| COMMISSIONER | 5.00 | X | 8150 | 0 | 0 | |||
| DOROTHY MCKINLEY-SORESSI | ||||||||
| TREASURER | 5.00 | X | 5650 | 0 | 0 | |||
| KENNETH YOUNG | ||||||||
| VICE CHAIRMAN | 5.00 | X | 8325 | 0 | 0 | |||
| DR ANTHONY MIRANDO | ||||||||
| EXECUTIVE DIRECTOR | 40.00 | X | 206721 | 0 | 24070 | X | X | X |
| WILLIAM CHURCH | ||||||||
| COMMISSIONER | 5.00 | X | 11900 | 0 | 0 | |||
| STUART ARNHEIM | ||||||||
| COMMISSIONER | 5.00 | X | 6275 | 0 | 0 | |||
| CYNTHIA BECHER | ||||||||
| COMMISSIONER | 5.00 | X | 5875 | 0 | 0 | |||
| JENAE DAVIS | ||||||||
| COMMISSIONER | 5.00 | X | 6900 | 0 | 0 | |||
| RONALD D PERRY | ||||||||
| SECRETARY | 5.00 | X | 8475 | 0 | 0 | |||
| JESSICA WOLMAN | ||||||||
| VICE CHAIRMAN | 5.00 | X | 10382 | 0 | 0 | |||
| THELMA KINION | ||||||||
| COMMISSIONER | 5.00 | X | 8050 | 0 | 0 | |||
| GARY TROTTIER | ||||||||
| COMMISSIONER | 5.00 | X | 7375 | 0 | 0 | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 323628 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 24070 | TotalOtherCompensation |
| Number Individuals GT100 K | 1 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 1 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
| Number Of Contractors GT100 K | 0 | NumberOfContractorsGT100K |
Program Service Revenue ProgramServiceRevenue (4 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| SUSTAINING FEES | 541900 | 3132545 | 3132545 |
| ON SITE VISITS | 541900 | 2041052 | 2041052 |
| APPLICATION FEES | 541900 | 1170620 | 1170620 |
| WORKSHOPS | 541900 | 295383 | 295383 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 6639600 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 74491 | TotalRevenueColumn |
| Exclusion | $74,491 | ExclusionAmount |
Other Revenue Misc OtherRevenueMisc
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | LATE FEES | Description |
| Business Code | 541900 | BusinessCode |
| Total Revenue Column | 379958 | TotalRevenueColumn |
| Related Or Exempt Function Income | 379958 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 379958 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 7094049 | TotalRevenueColumn |
| Related Or Exempt Function Income | 7019558 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $74,491 | ExclusionAmount |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 347698 | Total |
| Program Services | 347698 | ProgramServices |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2100851 | Total |
| Program Services | 2100851 | ProgramServices |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 118053 | Total |
| Program Services | 118053 | ProgramServices |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 168777 | Total |
| Program Services | 168777 | ProgramServices |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 22045 | Total |
| Management And General | 22045 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 23708 | Total |
| Management And General | 23708 | ManagementAndGeneral |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1625 | Total |
| Program Services | 1625 | ProgramServices |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 398970 | Total |
| Program Services | 391335 | ProgramServices |
| Management And General | 7635 | ManagementAndGeneral |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 392200 | Total |
| Management And General | 392200 | ManagementAndGeneral |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 25265 | Total |
| Program Services | 25265 | ProgramServices |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2607612 | Total |
| Program Services | 2607612 | ProgramServices |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 57260 | Total |
| Management And General | 57260 | ManagementAndGeneral |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 33921 | Total |
| Program Services | 33921 | ProgramServices |
Other Expenses OtherExpenses (2 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices |
|---|---|---|
| PURCHASE OF SERVICES | 260305 | 260305 |
| HONORARIA | 154738 | 154738 |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 6713028 | Total |
| Program Services | 6210180 | ProgramServices |
| Management And General | 502848 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1471772 | BOY |
| EOY | 1738739 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2066479 | BOY |
| EOY | 2226881 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 51052 | BOY |
| EOY | 36957 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 67479 | BOY |
| EOY | 69295 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 402675 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 246308 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 186130 | BOY |
| EOY | 156367 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3842912 | BOY |
| EOY | 4228239 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 297750 | BOY |
| EOY | 328276 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1126804 | BOY |
| EOY | 1100584 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1424554 | BOY |
| EOY | 1428860 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2418358 | BOY |
| EOY | 2799379 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2418358 | BOY |
| EOY | 2799379 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3842912 | BOY |
| EOY | 4228239 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expenses | 381021 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | 0 | ReconcilationOtherChanges |
| Info In Schedule O Part XII | X | InfoInScheduleOPartXII |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
| Audit Committee | 0 | AuditCommittee |
| Financial Statement Separate | X | FinancialStatementSeparate |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | X | PubliclySupportedOrg509a2 |
Gifts Grants Contrib Received509 GiftsGrantsContribReceived509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 3310852 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 3722569 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 4369807 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 4937565 | CurrentTaxYearMinus1Year |
| Current Tax Year | 4978506 | CurrentTaxYear |
| Total | 21319299 | Total |
Gross Receipts From Admissions GrossReceiptsFromAdmissions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 1566915 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 1131015 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 1558270 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 1665725 | CurrentTaxYearMinus1Year |
| Current Tax Year | 2041052 | CurrentTaxYear |
| Total | 7962977 | Total |
Total509 Total509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 4877767 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 4853584 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 5928077 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 6603290 | CurrentTaxYearMinus1Year |
| Current Tax Year | 7019558 | CurrentTaxYear |
| Total | 29282276 | 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) |
|---|---|---|
| Total | 0 | Total |
Support From DQ Ps Etc SupportFromDQPsEtc
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | 29282276 | PublicSupportTotal509 |
Gross Investment Income509 GrossInvestmentIncome509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 83034 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 44829 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 16956 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 16608 | CurrentTaxYearMinus1Year |
| Current Tax Year | 74491 | CurrentTaxYear |
| Total | 235918 | Total |
Investment Income And UBTI InvestmentIncomeAndUBTI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 83034 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 44829 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 16956 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 16608 | CurrentTaxYearMinus1Year |
| Current Tax Year | 74491 | CurrentTaxYear |
| Total | 235918 | Total |
Total Support Total TotalSupportTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 4960801 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 4898413 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 5945033 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 6619898 | CurrentTaxYearMinus1Year |
| Current Tax Year | 7094049 | CurrentTaxYear |
| Total | 29518194 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Percentage509 | 0.99200 | PublicSupportPercentage509 |
| Prior Year Support Percentage | 0.98940 | PriorYearSupportPercentage |
| Investment Income Percentage | 0.00800 | InvestmentIncomePercentage |
| Prior Yr Invest Income Percentage | 0.01050 | PriorYrInvestIncomePercentage |
| Thirty Three Percnt Tests CY509 | X | ThirtyThreePercntTestsCY509 |
Schedule D IRS990ScheduleD
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | 402675 | InvestmentCostOrOtherBasis |
| Depreciation | 246308 | Depreciation |
| Book Value | 156367 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 156367 | TotalOfBookValueLandBuildings |
| Total Revenue | 7094049 | TotalRevenue |
| Total Expenses | 6713028 | TotalExpenses |
| Excess Or Deficit For Year | 381021 | ExcessOrDeficitForYear |
| Excess Or Deficit Per FS | 381021 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 7094049 | TotRevenueEtcAuditedFinclStmt |
| Revenue Not Rptd F990 | 0 | RevenueNotRptdF990 |
| Revenue Subtotal | 7094049 | RevenueSubtotal |
| Revenue Not Rptd On Fin Stmt | 0 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 7094049 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 6713028 | TotExpensesEtcAuditedFinclStmt |
| Expenses Not Rptd F990 | 0 | ExpensesNotRptdF990 |
| Expenses Subtotal | 6713028 | ExpensesSubtotal |
| Expenses Not Rptd On Fin Stmt | 0 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 6713028 | TotalExpensesPerForm990 |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Committee | X | CompensationCommittee |
| Form990 Of Other Organizations | X | Form990OfOtherOrganizations |
| Written Employment Contract | X | WrittenEmploymentContract |
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| Severance Payment | 0 | SeverancePayment |
| Supplemental Nonqual Retire Plan | 0 | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | 0 | EquityBasedCompArrangement |
| Comp Based On Revenue Of Filing Org | 0 | CompBasedOnRevenueOfFilingOrg |
| Comp Based On Revenue Related Orgs | 0 | CompBasedOnRevenueRelatedOrgs |
| Comp Based Net Earnings Filing Org | 0 | CompBasedNetEarningsFilingOrg |
| Comp Based Net Earnings Relate Orgs | 0 | CompBasedNetEarningsRelateOrgs |
| Any Non Fixed Payments | 0 | AnyNonFixedPayments |
| Initial Contract Exception | 0 | InitialContractException |
Form990 Schedule J Part II Form990ScheduleJPartII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | DR ANTHONY MIRANDO | NamePerson |
| Base Compensation Filing Org | 206721 | BaseCompensationFilingOrg |
| Comp Based On Related Orgs | 0 | CompBasedOnRelatedOrgs |
| Bonus Filing Org | 0 | BonusFilingOrg |
| Bonus Related Orgs | 0 | BonusRelatedOrgs |
| Other Compensation Filing Org | 0 | OtherCompensationFilingOrg |
| Other Compensation Related Orgs | 0 | OtherCompensationRelatedOrgs |
| Deferred Comp Filing Org | 0 | DeferredCompFilingOrg |
| Deferred Comp Related Orgs | 0 | DeferredCompRelatedOrgs |
| Nontaxable Benefits Filing Org | 24070 | NontaxableBenefitsFilingOrg |
| Nontaxable Benefits Related Orgs | 0 | NontaxableBenefitsRelatedOrgs |
| Total Compensation Filing Org | 230791 | TotalCompensationFilingOrg |
| Total Compensation Related Orgs | 0 | TotalCompensationRelatedOrgs |
| Comp Report Prior990 Filing Org | 0 | CompReportPrior990FilingOrg |
| Comp Report Prior990 Related Orgs | 0 | CompReportPrior990RelatedOrgs |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (9 entries)
| Return ReferenceReturnReference | ExplanationExplanation | IdentifierIdentifier |
|---|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | THERE IS A 13-MEMBER COMMISSION THAT IS ELECTED BY 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 | EO MAKES AVAILABLE TO PUBLIC ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND 990 TAX RETURN UPON REQUEST. | |
| FORM 990, PART VI, SECTION C, LINE 19 | EO MAKES ITS GOVERNING DOCUMENTS AVAILABLE TO THE PUBLIC ON ITS WEBSITE WWW.NACCAS.ORG. EO'S CONFLICT OF INTEREST POLICY, 990 TAX RETURN AND AUDITED FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. | |
| FORM 990, PART XII, LINE 2C EXPLANATION | BOARD APPOINTS INDEPENDENT ACCOUNTANT TO AUDIT THE FINANCIAL RECORDS OF 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 AN NOL IN THE AMOUNT OF $436,514 THAT HAS BEEN CARRIED FORWARD FROM PRIOR YEARS. | REASON FOR PREPARATION OF FORM 990-T |
Comments