NATIONAL ACCREDITING COMMISSION OF CAREER ARTS & SCIENCES INC: Form 990, tax year 2009
View the entire original 990 at ProPublica ↗
- Organization
- NATIONAL ACCREDITING COMMISSION OF CAREER ARTS & SCIENCES INC (EIN 52-0902160)
- Tax period
- 2009-07-01 to 2010-06-30
- Filed
- 2011-02-15
- IRS object ID
- 201100469349302655
- Schema version
- 2009v1.7
- 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 | 2011-02-15T17:58:42-06:00 | Timestamp |
| Tax Period End Date | 2010-06-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
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 | 1861 WIEHLE AVENUE SUITE 125 | AddressLine1 |
| City | RESTON | City |
| State | VA | State |
| ZIP Code | 20190 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2009-07-01 | 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 | COSMETOLOGY 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 | 22302 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | ANTHONY MIRANDO | Name |
| Title | EXECUTIVE DIRECTOR | Title |
| Phone | 7036007600 | Phone |
| Date Signed | 2011-02-15 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | G F JOEY MUSMAR CPA | Name |
| Phone | 7034378877 | Phone |
| Date Prepared | 2011-02-15 | DatePrepared |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2009 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | 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 | 22302 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 5945033 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c | X | Organization501c |
| 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 | TO PROVIDE AN INDEPENDENT, AUTONOMOUS AGENCY TO PROMOTE,ADVANCE AND DEVELOP STANDARDS OF EDUCATION AND INSTRUCTION IN COSMETOLOGY ARTS AND SCIENCES, MASSAGE AND COGNATE AREAS WHICH SERVE TO SUPPLEMENT THE PRACTICAL, SCIENTIFIC AND BUSINESS SKILLS OF THESE PROFESSIONS BY GIVING RECOGNITION THROUGH ACCREDITATION TO SCHOOLS OFFERING PROGRAMS IN THESE AREAS WHICH AGREE TO AND MAINTAIN HIGH STANDARDS OF EDUCATION IN ONE OR MORE FIELDS WITHIN NACCAS' SCOPE. TO ENCOURAGE THE MOST ADVANCED PRACTICES AND TECHNIQUES IN STUDENT RECRUITMENT AND SCREENING, TESTING PROCEDURES, NATIONALLY ADMINISTERED AID PROGRAMS, STANDARDS OF ETHICAL AND PROFESSIONAL CONDUCT AND OTHER ACTIVITIES AND PROGRAMS DESIGNED TO ADVANCE AND IMPROVE STANDARDS OF SERVICE TO THE PUBLIC IN THE FIELD OF COSMETOLOGY ARTS AND SCIENCES, MASSAGE 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 Current Year | 0 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 4853584 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 5547239 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 44829 | InvestmentIncomePriorYear |
| Investment Income Current Year | 16956 | InvestmentIncomeCurrentYear |
| Other Revenue Current Year | 380838 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 4898413 | TotalRevenuePriorYear |
| Total Revenue Current Year | 5945033 | TotalRevenueCurrentYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 2263319 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 2526972 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 0 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 3317182 | OtherExpensePriorYear |
| Other Expenses Current Year | 3188445 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 5580501 | TotalExpensesPriorYear |
| Total Expenses Current Year | 5715417 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | -682088 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 229616 | RevenuesLessExpensesCY |
| Total Assets BOY | 3553580 | TotalAssetsBOY |
| Total Assets EOY | 2920018 | TotalAssetsEOY |
| Total Liabilities BOY | 1992069 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 1128891 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 1561511 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 1791127 | NetAssetsOrFundBalancesEOY |
| Mission Description | TO PROVIDE AN INDEPENDENT, AUTONOMOUS AGENCY TO PROMOTE,ADVANCE AND DEVELOP STANDARDS OF EDUCATION AND INSTRUCTION IN COSMETOLOGY ARTS AND SCIENCES, MASSAGE AND COGNATE AREAS WHICH SERVE TO SUPPLEMENT THE PRACTICAL, SCIENTIFIC AND BUSINESS SKILLS OF THESE PROFESSIONS BY GIVING RECOGNITION THROUGH ACCREDITATION TO SCHOOLS OFFERING PROGRAMS IN THESE AREAS WHICH AGREE TO AND MAINTAIN HIGH STANDARDS OF EDUCATION IN ONE OR MORE FIELDS WITHIN NACCAS' SCOPE. TO ENCOURAGE THE MOST ADVANCED PRACTICES AND TECHNIQUES IN STUDENT RECRUITMENT AND SCREENING, TESTING PROCEDURES, NATIONALLY ADMINISTERED AID PROGRAMS, STANDARDS OF ETHICAL AND PROFESSIONAL CONDUCT AND OTHER ACTIVITIES AND PROGRAMS DESIGNED TO ADVANCE AND IMPROVE STANDARDS OF SERVICE TO THE PUBLIC IN THE FIELD OF COSMETOLOGY ARTS AND SCIENCES, MASSAGE AND COGNATE AREAS. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 5268945 | Expense |
| Revenue | 5928077 | Revenue |
| Description | TO ADVANCE DEVELOP AND ENFORCE STANDARDS OF EDUCATION AND INSTRUCTION IN COSMETOLOGY ARTS AND SCIENCES BY PERFORMING THE ACCREDITATION FUNCTION FOR APPROXIMATELY 1,500 SCHOOLS. | Description |
| Total Program Service Expense | 5268945 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 0 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 0 | LobbyingActivities |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 0 | TermOrPermanentEndowments |
| Balance Sheet Amounts Reported | 1 | BalanceSheetAmountsReported |
| 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 |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 119 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| 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 |
| 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 | 0 | 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 | 22202 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (15 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | OfficerOfficer | Highest Compensated EmployeeHighestCompensatedEmployee | Key EmployeeKeyEmployee |
|---|---|---|---|---|---|---|---|---|
| MSLETHA BARNES | ||||||||
| COMMISSIONER | 6.00 | X | 10609 | 0 | 0 | |||
| MRDARRELL CAMP | ||||||||
| SECRETARY | 6.00 | X | 8575 | 0 | 0 | X | ||
| MRREID W CHAVE | ||||||||
| VICE CHAIRMAN | 6.00 | X | 6650 | 0 | 0 | X | ||
| MRJAMES GOINS | ||||||||
| COMMISSIONER | 6.00 | X | 5600 | 0 | 0 | |||
| MSDORTHORY SORESSI | ||||||||
| TREASURER | 6.00 | X | 6825 | 0 | 0 | X | ||
| MR KENNETH YOUNG | ||||||||
| COMMISSIONER | 6.00 | X | 7000 | 0 | 0 | |||
| WILLIAM CHURCH | ||||||||
| CHAIRMAN | 8.00 | X | 11900 | 0 | 0 | X | ||
| SALVATORE PAPPACODA | ||||||||
| VICE CHAIRMAN | 6.00 | X | 3500 | 0 | 0 | X | ||
| STUART ARNHEIM | ||||||||
| COMMISSIONER | 6.00 | X | 4725 | 0 | 0 | |||
| CYNTHIA BECHER | ||||||||
| COMMISSIONER | 6.00 | X | 4200 | 0 | 0 | |||
| JENAE DAVIS | ||||||||
| COMMISSIONER | 6.00 | X | 4200 | 0 | 0 | |||
| RONALD D PERRY | ||||||||
| COMMISSIONER | 6.00 | X | 6825 | 0 | 0 | |||
| JESSICA WOLMAN | ||||||||
| COMMISSIONER | 6.00 | X | 6300 | 0 | 0 | |||
| MARY BIRD | ||||||||
| DIRECTOR OF HR | 40.00 | 107347 | 0 | 21469 | X | X | ||
| ANTHONY MIRANDO | ||||||||
| EXECUTIVE DIRECTOR | 40.00 | 167145 | 0 | 33429 | X | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 361401 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 54898 | TotalOtherCompensation |
| Number Individuals GT100 K | 2 | 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 | 2700830 | 2700830 |
| ON SITE VISITS | 541900 | 1558270 | 1558270 |
| APPLICATION FEES | 541900 | 1099580 | 1099580 |
| WORKSHOPS | 541900 | 188559 | 188559 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 5547239 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 16956 | TotalRevenueColumn |
| Exclusion | $16,956 | ExclusionAmount |
Other Revenue Misc OtherRevenueMisc
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | LATE FEES | Description |
| Business Code | 541900 | BusinessCode |
| Total Revenue Column | 380838 | TotalRevenueColumn |
| Related Or Exempt Function Income | 380838 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 380838 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 5945033 | TotalRevenueColumn |
| Related Or Exempt Function Income | 5928077 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $16,956 | ExclusionAmount |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 416299 | Total |
| Program Services | 416299 | ProgramServices |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1894738 | Total |
| Program Services | 1894738 | ProgramServices |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 59379 | Total |
| Program Services | 59379 | ProgramServices |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 156556 | Total |
| Program Services | 156556 | ProgramServices |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 28170 | Total |
| Management And General | 28170 | ManagementAndGeneral |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 264 | Total |
| Program Services | 264 | ProgramServices |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1750 | Total |
| Program Services | 1750 | ProgramServices |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 412322 | Total |
| Program Services | 397618 | ProgramServices |
| Management And General | 14704 | ManagementAndGeneral |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 340160 | Total |
| Management And General | 340160 | ManagementAndGeneral |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 110768 | Total |
| Program Services | 110768 | ProgramServices |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1857352 | Total |
| Program Services | 1857352 | ProgramServices |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 63438 | Total |
| Management And General | 63438 | ManagementAndGeneral |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 27439 | Total |
| Program Services | 27439 | ProgramServices |
Other Expenses OtherExpenses (2 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices |
|---|---|---|
| PURCHASE OF SERVICES | 264377 | 264377 |
| HONORARIUM | 82405 | 82405 |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 5715417 | Total |
| Program Services | 5268945 | ProgramServices |
| Management And General | 446472 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 978773 | BOY |
| EOY | 507469 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2051796 | BOY |
| EOY | 2087438 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 227646 | BOY |
| EOY | 56376 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 58519 | BOY |
| EOY | 37730 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 440742 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 209737 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 236846 | BOY |
| EOY | 231005 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3553580 | BOY |
| EOY | 2920018 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 362804 | BOY |
| EOY | 282371 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1629265 | BOY |
| EOY | 846520 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1992069 | BOY |
| EOY | 1128891 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1561511 | BOY |
| EOY | 1791127 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1561511 | BOY |
| EOY | 1791127 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3553580 | BOY |
| EOY | 2920018 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
| Audit Committee | 1 | 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 | 2799793 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 2800980 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 3310852 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 3722569 | CurrentTaxYearMinus1Year |
| Current Tax Year | 4369807 | CurrentTaxYear |
| Total | 17004001 | Total |
Gross Receipts From Admissions GrossReceiptsFromAdmissions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 1476033 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 2047145 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 1566915 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 1131015 | CurrentTaxYearMinus1Year |
| Current Tax Year | 1558270 | CurrentTaxYear |
| Total | 7779378 | Total |
Total509 Total509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 4275826 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 4848125 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 4877767 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 4853584 | CurrentTaxYearMinus1Year |
| Current Tax Year | 5928077 | CurrentTaxYear |
| Total | 24783379 | 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 | 24783379 | PublicSupportTotal509 |
Gross Investment Income509 GrossInvestmentIncome509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 90520 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 127324 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 83034 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 44829 | CurrentTaxYearMinus1Year |
| Current Tax Year | 16956 | CurrentTaxYear |
| Total | 362663 | Total |
Investment Income And UBTI InvestmentIncomeAndUBTI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 90520 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 127324 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 83034 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 44829 | CurrentTaxYearMinus1Year |
| Current Tax Year | 16956 | CurrentTaxYear |
| Total | 362663 | Total |
Other Income509 OtherIncome509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | -1849 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 2746 | CurrentTaxYearMinus3Years |
| Total | 897 | Total |
Total Support Total TotalSupportTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 4364497 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 4978195 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 4960801 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 4898413 | CurrentTaxYearMinus1Year |
| Current Tax Year | 5945033 | CurrentTaxYear |
| Total | 25146939 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Percentage509 | 0.98550 | PublicSupportPercentage509 |
| Prior Year Support Percentage | 0.98430 | PriorYearSupportPercentage |
| Investment Income Percentage | 0.01440 | InvestmentIncomePercentage |
| Prior Yr Invest Income Percentage | 0.01610 | PriorYrInvestIncomePercentage |
| Thirty Three Percnt Tests CY509 | X | ThirtyThreePercntTestsCY509 |
Schedule D IRS990ScheduleD
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | 440742 | InvestmentCostOrOtherBasis |
| Depreciation | 209737 | Depreciation |
| Book Value | 231005 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 231005 | TotalOfBookValueLandBuildings |
| Total Revenue | 5945033 | TotalRevenue |
| Total Expenses | 5715417 | TotalExpenses |
| Excess Or Deficit For Year | 229616 | ExcessOrDeficitForYear |
| Total Adjustments | 0 | TotalAdjustments |
| Excess Or Deficit Per FS | 229616 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 5945033 | TotRevenueEtcAuditedFinclStmt |
| Revenue Not Rptd F990 | 0 | RevenueNotRptdF990 |
| Revenue Subtotal | 5945033 | RevenueSubtotal |
| Revenue Not Rptd On Fin Stmt | 0 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 5945033 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 5715417 | TotExpensesEtcAuditedFinclStmt |
| Expenses Not Rptd F990 | 0 | ExpensesNotRptdF990 |
| Expenses Subtotal | 5715417 | ExpensesSubtotal |
| Expenses Not Rptd On Fin Stmt | 0 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 5715417 | TotalExpensesPerForm990 |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Written Employment Contract | X | WrittenEmploymentContract |
| Compensation Survey | X | CompensationSurvey |
| 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
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ANTHONY MIRANDO | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Base Compensation Filing Org | 167145 | 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 | 33429 | NontaxableBenefitsFilingOrg |
| Nontaxable Benefits Related Orgs | 0 | NontaxableBenefitsRelatedOrgs |
| Total Compensation Filing Org | 200574 | 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 (8 entries)
| IdentifierIdentifier | ExplanationExplanation | Return ReferenceReturnReference |
|---|---|---|
| Form 990, Part VI, Section A, line 7a | THE 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 ACADEMICS. 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 | DIRECTOR OF FINANCE, EXECUTIVE DIRECTOR, TREASURER AND FINANCE COMMITTEE OF THE COMMISSION WILL REVIEW THE 990 TAX RETURN BEFORE IT IS FILED. | |
| Form 990, Part VI, Section B, line 12c | BEFORE EACH MONTHLY COMMISSION MEETING, THE COMMISSIONERS PRESENT ARE REQUIRED TO AFFIRM 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). KEY EMPLOYEES ARE NOT REQUIRED TO AFFIRM THEIR COMPLIANCE ON REGULAR BASIS, BUT THE CONFLICT OF INTEREST POLICY IS STATED IN THE EMPLOYEE HANDBOOK. ALL EMPLOYEES MUST AFFIRM IN WRITING THAT THEY HAVE READ AND UNDERSTAND THE MOST RECENT EMPLOYEE HANDBOOK. | |
| Form 990, Part VI, Section B, line 15 | THE EXECUTIVE DIRECTOR IS THE ONLY EMPLOYEE WITH AN EMPLOYEMENT CONTRACT, WHICH WAS NEGOTIATED WITH THE COMMISSION WHO EVALUATES HIS PERFORMANCE. OTHER EMPLOYEES RECEIVE ANNUAL PERFORMANCE REVIEWS AND MAY RECEIVE INCREASE IN COMPENSATION. OUR BUDGET PROCESS PROVIDES A CERTAIN AMOUNT OF FUNDS THAT MAY BE ALLOCATED TO EMPLOYEES BASED ON MERIT. SALARIES AND BENEFITS ARE REVIEWED BY THE COMMISSION ANNUALLY TO DETERMINE WHETHER THEY ARE COMPETITIVE WITH SIMILAR POSITIONS IN THE NONPROFIT SECTOR, BASED ON MARKET SALARY SURVEYS. | |
| Form 990, Part VI, Section C, line 18 | EO MAKES 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 MAKES AVAILABLE TO PUBLIC ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND 990 TAX RETURN UPON REQUEST. CONFLICT OF INTEREST POLICY IS ALSO AVAILABLE AT OWN WEBSITE WWW.NACCAS.ORG | |
| FORM 990, PART XI, LINE 2C EXPLANATION | BOARD APPOINTS INDEPENDENT ACCOUNTANT TO AUDIT THE FINANCIAL RECORDS OF EO AND FINANCE COMMITTEE IS RESPONSIBLE FOR THE OVERSIGHT OF THE AUDIT. | |
| 990-T | EO DID NOT HAVE ANY UN-RELATED BUSINESS ACTIVITY IN THE CURRENT YEAR AND 990-T HAS BEEN PREPARED TO REPORT THE NOL CARRIED FORWARD FROM PRIOR YEARS. | REASON FOR PREPARATION OF 990-T FORM |
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