2023-10-26T10:12:40-05:00 2022-12-31 521392008 GELMAN ROSENBERG & FREEDMAN 4550 MONTGOMERY AVE SUITE 800N BETHESDA MD 208142930 990 2022-01-01 112760706 NATIONAL CERTIFICATION COMMISSION FOR ACUPUNCTURE AND ORIENTAL MEDICINE NATI 2023811114 2001 K STREET NW 3RD FLOOR NORTH WASHINGTON DC 20006 MINA LARSON CEO 2023811114 2023-10-26 1 MINA LARSON 999009999 0 RICHARD J LOCASTRO CPA P00288314 3019519090 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z MINA LARSON 2001 K STREET NW 3RD FLOOR NORTH WASHINGTON DC 20006 3676074 0 X WWW.NCCAOM.ORG X 1982 DC SEE PART III, LINE 1. 9 9 11 55 37462 6260 259814 0 3943793 3491060 198612 -3046 1182 8285 4403401 3496299 0 0 0 0 1300200 1302595 0 0 0 2403236 2941812 3703436 4244407 699965 -748108 5863936 4693906 840107 763601 5023829 3930305 X TO ASSURE THE SAFETY AND WELL-BEING OF THE PUBLIC AND TO ADVANCE AND ADVOCATE THE PROFESSIONAL PRACTICE OF NCCAOM BOARD CERTIFIED ACUPUNCTURISTS BY PROMOTING ESTABLISHED NATIONAL STANDARDS FOCUSED ON COMPETENCE AND CREDENTIALING. 0 0 AS A PART OF ITS MISSION, THE NCCAOM IS DEDICATED TO PROMOTING NATIONALLY ACCREDITED CERTIFICATION PROGRAMS AND CERTIFIED PRACTITIONERS (DIPLOMATES) TO CONSUMERS AND THE PUBLIC. NCCAOM ACCOMPLISHES THIS BY ADVOCATING FOR DIPLOMATES AND BY CONTINUOUSLY OFFERING CUSTOMIZED SERVICES FOR DIPLOMATES TO PROMOTE THEIR CERTIFICATION, SUCH AS MARKETING AND CONSUMER BROCHURES, PRESS PACKETS, AND STATISTICS ABOUT THE PROFESSION. THESE TOOLS EMPOWER DIPLOMATES TO BETTER INFORM CONSUMERS ABOUT THE BENEFITS OF CHOOSING AN NCCAOM CERTIFIED PRACTITIONER. IN RECENT YEARS, THE NCCAOM HAS ALSO WORKED DIRECTLY WITH FEDERAL GOVERNMENT AGENCIES TO ESTABLISH RECOGNITION OF ITS CERTIFICATION PROGRAMS AND ITS DIPLOMATES IN THE FEDERAL (CONTINUED ON SCHEDULE O) AREA, A VERY IMPORTANT ASPECT OF ITS MISSION. THIS INCLUDES PROVIDING SUPPORTING DATA TO THE BUREAU OF LABOR AND STATISTICS FOR THE CREATION OF A DISTINCT JOB CLASSIFICATION CODE FOR ACUPUNCTURISTS IN THE OCCUPATION OUTLOOK HANDBOOK. NCCAOM IS THE ONLY NATIONAL ORGANIZATION THAT PROVIDES ENTRY CERTIFICATION FOR THE PRACTICE OF ACUPUNCTURE AND ORIENTAL MEDICINE. NCCAOM CERTIFICATION AND/OR THE PASSING OF THE NCCAOM CERTIFICATION EXAMINATION(S) ARE RECOGNIZED FOR LICENSURE BY 47 STATES, INCLUDING THE DISTRICT OF COLUMBIA, (WHICH REPRESENTS 98 PERCENT OF THE STATES THAT REGULATE ACUPUNCTURE). THE NCCAOM ISSUES CERTIFICATES IN ACUPUNCTURE, ORIENTAL MEDICINE, AND CHINESE HERBOLOGY. 0 0 0 0 0 0 0 0 0 1 0 0 1 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 1 31 0 1 11 1 1 1 0 0 0 0 0 0 0 X 9 9 0 0 1 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 X DANIEL CASTRO 2023811114 2001 K STREET NW 3RD FLOOR NORTH WASHINGTON DC 20006 X IMAN MAJD CHAIR 10.00 X X 2400 0 0 JAYNE TSUCHIYAMA COMMISSIONER 10.00 X 2200 0 0 NICHOLAS DOUGHERTY COMMISSIONER 10.00 X 1350 0 0 STEVEN ROSENBLATT COMMISSIONER 10.00 X 1350 0 0 ZONGLAN XU COMMISSIONER (UNTIL 3/2022) 10.00 X 1200 0 0 MATTHEW STANLEY SECRETARY 10.00 X X 975 0 0 DIVYA PARIKH COMMISSIONER 10.00 X 900 0 0 JANET ZAND TREASURER (FROM 3/2022) 10.00 X X 750 0 0 FRANCES AFUA BROMLEY TREASURER, THEN COMM. (TRAN. 3/22) 10.00 X X 600 0 0 DANIEL JIAO VICE CHAIR 10.00 X X 600 0 0 BEVERLY BLACK COMMISSIONER (UNTIL 3/2022) 10.00 X 0 0 0 MINA LARSON CEO 40.00 X 243246 0 38977 OLGA COX DIR., COMM. & CUSTOMER RELATIONS 40.00 X 161862 0 24807 PAMELA FROMMELT SPECIALIST, CERT. EXAM DEV'L & ASMT 40.00 X 127666 0 34159 JAMES MCHUGH DIRECTOR OF IT 40.00 X 122614 0 22676 YVONNE SANDERS DIRECTOR 40.00 X 117331 0 17369 785044 0 137988 5 0 1 0 SMITHBUCKLIN CORPORATION 330 NORTH WABASH AVE SUITE 2000 CHICAGO IL 60611 MANAGEMENT SERVICES 953916 SUTTON ENTERPRISES INC 424 DIANA CT STE A BENSENVILLE IL 601063221 IT 179990 LOGICDEER TARAKARAMA NAGAR 4 LINE 2771/1 GUNT ANDRHRAPRADESH IN 522006 IT 173700 CYZAP PO BOX 6388 GOODYEAR AZ 85338 AMS SYSTEM 154533 4 EXAM AND RELATED FEES 611430 3135261 3135261 PROFESSIONAL DVLPT 611430 284566 251095 33471 PRACTICE TEST 900099 62758 62758 PERFORMANCE REPORTS 900099 6325 6325 HERBAL CERTIFICATE 900099 1500 1500 650 650 3491060 67379 67379 4223 3991 232 109350 179775 -70425 -70425 -70425 MISCELLANEOUS 900099 4062 4062 4062 3496299 3457589 37462 1248 X 294549 705082 58103 175188 69673 10866 196112 15475 1199278 18803 77420 465505 4053 121605 697750 48775 TAXES AND LICENSES 2071 C.C. PROCESSING FEES 56478 DUES & SUBSCRIPTIONS 19012 MISCELLANEOUS 8524 85 4244407 644719 187660 61101 27884 530982 423160 3568 40133 1364391 886845 593767 477546 2501892 2066479 1527907 1471044 5863936 4693906 394757 431266 445350 332335 840107 763601 X 5023829 3930305 5023829 3930305 5863936 4693906 -748108 -345416 0 X 0 1 X 1 0 1364391 886845 477546 477546 CAPITALIZED EXAM DEVELOPMENT COSTS 1471044 1471044 X 3135408 -345416 -345416 3480824 15475 15475 3496299 4228932 0 4228932 15475 15475 4244407 PART X, LINE 2: FOR THE YEARS ENDED DECEMBER 31, 2022 AND 2021, THE COMMISSION HAS DOCUMENTED ITS CONSIDERATION OF FASB ASC 740-10, INCOME TAXES, THAT PROVIDES GUIDANCE FOR REPORTING UNCERTAINTY IN INCOME TAXES AND HAS DETERMINED THAT NO MATERIAL UNCERTAIN TAX POSITIONS QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. X X X X 0 0 0 MINA LARSON CEO 233678 0 9568 0 0 0 14958 0 24019 0 282223 0 0 0 OLGA COX DIR., COMM. & CUSTOMER RELATIONS 156862 0 5000 0 0 0 9712 0 15095 0 186669 0 0 0 PAMELA FROMMELT SPECIALIST, CERT. EXAM DEV'L & ASMT 125666 0 2000 0 0 0 8056 0 26103 0 161825 0 0 0 FORM 990, PART VI, SECTION A, LINE 4 THE NCCAOM BYLAWS WERE AMENDED TO UPDATE THE MISSION STATEMENT, UPDATE STAKEHOLDER NAME CHANGES, REVISE THE COMMISSIONER TERMS OF OFFICE, CHANGE PRONOUNS TO BE POLITICALLY CORRECT, REVISE THE MINIMUM NUMBER OF COMMISSIONERS TO SERVE ON A STANDING COMMITTEE, UPDATED STANDING COMMITTEES AND CHAIR APPOINT TIMELINE, AND REMOVED THE SECTION ON INSURANCE AS THIS IS AN OPERATING FUNCTION. FORM 990, PART VI, SECTION B, LINE 11B AN OUTSIDE CPA FIRM PREPARES THE FORM 990. THE CEO AND DIRECTOR OF FINANCE & ADMINISTRATION THEN REVIEW THE DRAFT. A COPY OF THE DRAFT IS ALSO PLACED ON A SECURE WEBSITE FOR ALL OFFICERS AND COMMISSIONERS TO REVIEW AS PART OF THE AGENDA FOR THE NEXT BOARD MEETING. THE FINANCE COMMITTEE VOTES ON THE APPROVAL OF THE FORM 990 AS IS OR WITH EDITS. THE OUTSIDE CPA FIRM MAKES CHANGES, AS NEEDED, AND PROVIDES THE FINAL FORM 990 TO THE CEO TO SIGN AND FILE WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION CONDUCTS ANNUAL REVIEWS IN WHICH POTENTIAL CONFLICTS ARE REFERRED TO THE EXECUTIVE COMMITTEE. IF A CONFLICT OF INTEREST EXISTS, THE COMMISSIONER IS REQUESTED TO EITHER TERMINATE THE RELATIONSHIP OR STEP DOWN AS COMMISSIONER. FORM 990, PART VI, SECTION B, LINE 15A THE COMPENSATION OF THE CEO IS NEGOTIATED BY AND BETWEEN THE CEO AND THE BOARD OF COMMISSIONERS. IT IS BASED ON PERFORMANCE AND COMPARATIVE PAY RATES FOR SIMILAR POSITIONS IN THE INDUSTRY. THE CURRENT CEO WAS HIRED IN JULY 2019 AND HER CONTRACT AUTOMATICALLY RENEWED ON JANUARY 1, 2020 AND CONTINUES FOR THREE YEARS. THE BOARD REVIEWS PUBLISHED COMPENSATION SURVEYS, OUTSIDE BENCHMARKS, AND FACTORS IN OTHER INFORMATION, SUCH AS EXPERIENCE IN THE INDUSTRY AND ADDITIONAL QUALIFICATIONS. THE BOARD APPROVES AN ANNUAL BUDGET THAT INCLUDES A LINE ITEM FOR TOTAL STAFF SALARIES, WHICH INCLUDES COMPENSATION FOR THE CEO. THE MOST RECENT COMPENSATION REVIEW WAS COMPLETED IN DECEMBER 2022. THE COMPENSATION FOR KEY EMPLOYEES IS SET BY THE CHIEF EXECUTIVE OFFICER (CEO) WITH INPUT FROM AN OUTSIDE HRO. SALARIES ARE BASED ON ANNUAL PERFORMANCE REVIEWS, BENCHMARKING TO INDUSTRY STANDARDS USING PUBLISHED COMPENSATION SURVEYS, AND RELEVANT INDUSTRY DATA FOR COMPARISON. THE BOARD APPROVES COMPENSATION AMOUNTS BY APPROVING AN ANNUAL BUDGET WHICH INCLUDES A LINE ITEM FOR TOTAL STAFF SALARIES. FORM 990, PART VI, SECTION C, LINE 19 NCCAOM MAKES ITS GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY AVAILABLE UPON REQUEST. THE AUDITED STATEMENT OF ACTIVITIES ARE PUBLISHED IN THE ANNUAL REPORT OF THE DIPLOMATE NEWSLETTER, WHICH IS AVAILABLE TO ALL DIPLOMATES AND POSTED ON THE NCCAOM WEBSITE FOR PUBLIC VIEWING. FORM 990, PART VII, SECTION A: DIRECTORS AND OFFICERS ARE COMPENSATED (PAID HONORARIA) FOR THE DAYS IN WHICH THEY REPRESENTED NCCAOM AT A MEETING OR FUNCTION. COMPENSATION AMOUNTS ARE DETERMINED BY THE NCCAOM'S HONORARIUM POLICY. EMPLOYEES' COMPENSATION REPRESENTS SALARIES PAID AS EMPLOYEES OF NCCAOM. FORM 990, PART IX, LINE 11G EXAM ADMINISTRATION SERVICES 347,206. CUSTOMER SERVICES 700,167. GOVERNMENT RELATIONS 125,348. OTHER INDEPENDENT CONTRACTORS 26,557.