2011-02-15T17:58:42-06:00 2010-06-30 MILLER MUSMAR PC 1861 WIEHLE AVENUE SUITE 125 RESTON VA 20190 990 2009-07-01 520902160 NATIONAL ACCREDITING COMMISSION OF COSMETOLOGY ARTS & SCIENCES INC NATI 7036007600 4401 FORD AVENUE No 1300 ALEXANDRIA VA 22302 ANTHONY MIRANDO 7036007600 2011-02-15 1 G F JOEY MUSMAR CPA 7034378877 2011-02-15 2009 2016-02-24 21:20:13Z ANTHONY MIRANDO 4401 FORD AVENUE No 1300 ALEXANDRIA VA 22302 5945033 0 X www.naccas.org X 1968 DE 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. 13 13 46 0 0 0 0 4853584 5547239 44829 16956 380838 4898413 5945033 0 0 2263319 2526972 0 0 3317182 3188445 5580501 5715417 -682088 229616 3553580 2920018 1992069 1128891 1561511 1791127 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. 0 0 5268945 5928077 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. 5268945 1 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 119 0 1 46 1 0 0 0 0 0 0 0 13 13 0 0 0 0 0 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 VA X LEN GRUS CPA 7036007600 4401 FORD AVENUE SUITE 1300 ALEXANDRIA VA 22202 MSLETHA BARNES 6.00 X 10609 0 0 MRDARRELL CAMP 6.00 X X 8575 0 0 MRREID W CHAVE 6.00 X X 6650 0 0 MRJAMES GOINS 6.00 X 5600 0 0 MSDORTHORY SORESSI 6.00 X X 6825 0 0 MR KENNETH YOUNG 6.00 X 7000 0 0 WILLIAM CHURCH 8.00 X X 11900 0 0 SALVATORE PAPPACODA 6.00 X X 3500 0 0 STUART ARNHEIM 6.00 X 4725 0 0 CYNTHIA BECHER 6.00 X 4200 0 0 JENAE DAVIS 6.00 X 4200 0 0 RONALD D PERRY 6.00 X 6825 0 0 JESSICA WOLMAN 6.00 X 6300 0 0 MARY BIRD 40.00 X X 107347 0 21469 ANTHONY MIRANDO 40.00 X 167145 0 33429 361401 0 54898 2 0 1 0 0 SUSTAINING FEES 541900 2700830 2700830 ON SITE VISITS 541900 1558270 1558270 APPLICATION FEES 541900 1099580 1099580 WORKSHOPS 541900 188559 188559 5547239 16956 16956 LATE FEES 541900 380838 380838 380838 5945033 5928077 0 16956 416299 416299 1894738 1894738 59379 59379 156556 156556 28170 28170 264 264 1750 1750 412322 397618 14704 340160 340160 110768 110768 1857352 1857352 63438 63438 27439 27439 PURCHASE OF SERVICES 264377 264377 HONORARIUM 82405 82405 5715417 5268945 446472 0 978773 507469 2051796 2087438 227646 56376 58519 37730 440742 209737 236846 231005 3553580 2920018 362804 282371 1629265 846520 1992069 1128891 X 1561511 1791127 1561511 1791127 3553580 2920018 X 0 1 1 X 0 X 2799793 2800980 3310852 3722569 4369807 17004001 1476033 2047145 1566915 1131015 1558270 7779378 4275826 4848125 4877767 4853584 5928077 24783379 0 0 0 24783379 90520 127324 83034 44829 16956 362663 90520 127324 83034 44829 16956 362663 -1849 2746 897 4364497 4978195 4960801 4898413 5945033 25146939 0.98550 0.98430 0.01440 0.01610 X 440742 209737 231005 231005 5945033 5715417 229616 0 229616 5945033 0 5945033 0 5945033 5715417 0 5715417 0 5715417 X X X 0 0 0 0 0 0 0 0 0 ANTHONY MIRANDO 167145 0 0 0 0 0 0 0 33429 0 200574 0 0 0 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 REASON FOR PREPARATION OF 990-T FORM 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.