STRATEGY STUDIO / PUBLIC DATA EXPLORER

NATIONAL CERTIFICATION BOARD FOR ACUPUNCTURE AND HERBAL MEDICINE: Form 990, tax year 2017

View the entire original 990 at ProPublica ↗

Organization
NATIONAL CERTIFICATION BOARD FOR ACUPUNCTURE AND HERBAL MEDICINE (EIN 11-2760706)
Tax period
2017-01-01 to 2017-12-31
Filed
2018-06-27
IRS object ID
201821789349300327
Schema version
2017v2.2
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

FieldValueIRS element (for citing)
Return2018-06-27T11:53:30-05:00ReturnTs
Tax Period End2017-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN521392008PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1GELMAN ROSENBERG & FREEDMANBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line14550 MONTGOMERY AVE SUITE 650NAddressLine1Txt
CityBETHESDACityNm
State AbbreviationMDStateAbbreviationCd
ZIP208142930ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2017-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN112760706EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1NATIONAL CERTIFICATION COMMISSION FORBusinessNameLine1Txt
Business Name Line2ACUPUNCTURE AND ORIENTAL MEDICINEBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlNATIBusinessNameControlTxt
Phone2023811114PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line12025 M STREET NW NO 800AddressLine1Txt
CityWASHINGTONCityNm
State AbbreviationDCStateAbbreviationCd
ZIP20036ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonDR KORY WARD-COOKPersonNm
Person TitleCHIEF EXECUTIVE OFFICERPersonTitleTxt
Phone2023811114PhoneNum
Signature2018-06-27SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJAMES LARSON CPAPreparerPersonNm
PTINP01329561PTIN
Phone3019519090PhoneNum
FieldValueIRS element (for citing)
Tax2017TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Address ChangeYes (X)AddressChangeInd
Principal OfficerDR KORY WARD-COOKPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line12025 M STREET NW NO 800AddressLine1Txt
CityWASHINGTONCityNm
State AbbreviationDCStateAbbreviationCd
ZIP20036ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$4,368,101GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressWWW.NCCAOM.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1982FormationYr
Legal Domicile StateDCLegalDomicileStateCd
Activity Or MissionSEE PART III, LINE 1.ActivityOrMissionDesc
Voting Members Governing Body9VotingMembersGoverningBodyCnt
Voting Members Independent9VotingMembersIndependentCnt
Total Employee19TotalEmployeeCnt
Total Volunteers50TotalVolunteersCnt
Total Gross UBI$2,852TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$0PYContributionsGrantsAmt
CY Contributions Grants$25,000CYContributionsGrantsAmt
PY Program Service Revenue$4,018,166PYProgramServiceRevenueAmt
CY Program Service Revenue$3,754,495CYProgramServiceRevenueAmt
PY Investment Income$98,334PYInvestmentIncomeAmt
CY Investment Income$150,470CYInvestmentIncomeAmt
PY Other Revenue$22,984PYOtherRevenueAmt
CY Other Revenue$7,367CYOtherRevenueAmt
PY Total Revenue$4,139,484PYTotalRevenueAmt
CY Total Revenue$3,937,332CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$28,500CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$1,828,335PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$1,854,193CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$2,172,515PYOtherExpensesAmt
CY Other Expenses$2,571,660CYOtherExpensesAmt
PY Total Expenses$4,000,850PYTotalExpensesAmt
CY Total Expenses$4,454,353CYTotalExpensesAmt
PY Revenues Less Expenses$138,634PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$517,021CYRevenuesLessExpensesAmt
Total Assets BOY$5,110,425TotalAssetsBOYAmt
Total Assets EOY$4,919,955TotalAssetsEOYAmt
Total Liabilities BOY$751,387TotalLiabilitiesBOYAmt
Total Liabilities EOY$838,603TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$4,359,038NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$4,081,352NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTO ASSURE THE SAFETY AND WELL-BEING OF THE PUBLIC AND TO ADVANCE THE PROFESSIONAL PRACTICE OF ACUPUNCTURE AND ORIENTAL MEDICINE BY ESTABLISHING AND PROMOTING NATIONAL EVIDENCE-BASED STANDARDS OF COMPETENCE AND CREDENTIALING.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
DescAS 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, STATISTICS ABOUT THE PROFESSION AND ONLINE CONTINUING EDUCATION COURSES. 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). SINCE THE ORGANIZATION'S INCEPTION, THE NCCAOM HAS ISSUED MORE THAN 31,000 CERTIFICATES IN ACUPUNCTURE, ORIENTAL MEDICINE, CHINESE HERBOLOGY AND ASIAN BODYWORK THERAPY.Desc
Described In Section501c30DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Temp Or Permanent Endowments0TempOrPermanentEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other AssetsYes (1)ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To OrganizationsYes (1)GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With Officer Ent0BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document46IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee19EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitYes (1)UnrelatedBusIncmOverLimitInd
Form990 T FiledYes (1)Form990TFiledInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Indoor Tanning Services0IndoorTanningServicesInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members9GoverningBodyVotingMembersCnt
Independent Voting Member9IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org DocumentsYes (1)ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or StockholdersYes (1)MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonDANIEL CASTROPersonNm
Phone2023811114PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line12025 M STREET NW NO 800AddressLine1Txt
CityWASHINGTONCityNm
State AbbreviationDCStateAbbreviationCd
ZIP20036ZIPCd
FieldValueIRS element (for citing)
Info In Schedule O Part VIIYes (X)InfoInScheduleOPartVIIInd

Form990 Part VII Section A Form990PartVIISectionAGrp (17 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtHighest Compensated EmployeeHighestCompensatedEmployeeInd
FRANCES AFUA BROMLEY
CHAIR25.00Yes (X)Yes (X)$6,900$0$0
EUGENE LONDON
VICE CHAIR15.00Yes (X)Yes (X)$1,050$0$0
DAVID CANZONE SEE SCHEDULE O
VICE CHAIR (THROUGH 02/17)15.00Yes (X)Yes (X)$12,950$0$0
CARL JEW
SECRETARY15.00Yes (X)Yes (X)$1,800$0$0
JAN STE GERMAINE
SECRETARY (THROUGH 02/17)20.00Yes (X)Yes (X)$600$0$0
STEVEN KAZMIERCZAK
TREASURER20.00Yes (X)Yes (X)$1,950$0$0
ZONGLAN XU
COMMISSIONER10.00Yes (X)$4,000$0$0
DENISE HSU
COMMISSIONER10.00Yes (X)$2,950$0$0
MATTHEW STANLEY
COMMISSIONER (BEG. 02/17)10.00Yes (X)$2,700$0$0
JANET ZAND
COMMISSIONER (BEG. 02/17)10.00Yes (X)$3,100$0$0
IMAN MAJD
COMMISSIONER10.00Yes (X)$4,850$0$0
KORY WARD-COOK
CEO40.00Yes (X)$259,774$0$24,262
MINA LARSON
EXECUTIVE DEPUTY DIRECTOR40.00$175,976$0$38,138Yes (X)
IRENE BASORE
DIRECTOR FINANCE & ADMINISTRATION40.00$119,855$0$26,348Yes (X)
PAMELA FROMMELT
CERT. EXAM DEV'L & ASMT SPECIALIST40.00$115,757$0$34,609Yes (X)
OLGA COX
COMM. & CUSTOMER RELATIONS DIRECTOR40.00$100,198$0$14,184Yes (X)
RACHAEL TAN
CRED. & TESTING DIRECTOR40.00$105,923$0$5,866Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$920,333TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$143,407TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K6IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (3 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
PEARSON VUE
5601 GREEN VALLEY DRIVEBLOOMINGTONMN55437EXAM ADMINISTRATION SERVICES$437,559
SMITHBUCKLIN CORPORATION
330 NORTH WABASH AVE SUITE 2000CHICAGOIL60611MANAGEMENT SERVICES$407,125
FORTUNE MINDS
7000 PARKWOOD BLVD SUITE B400FRISCOTX75034CLOUD INTEGRATION SERVICES$100,320
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K3CntrctRcvdGreaterThan100KCnt
All Other Contributions$25,000AllOtherContributionsAmt
Total Contributions$25,000TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (4 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
EXAM AND RELATED FEES611430$3,543,145$3,543,145
PROFESSIONAL DVLPT611430$201,500$201,500
PUBLICATION REVENUES611430$9,775$9,775
STUDY GUIDE900099$75$75
FieldValueIRS element (for citing)
Total Program Service Revenue$3,754,495TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$77,732TotalRevenueColumnAmt
Exclusion$77,732ExclusionAmt

Royalties Revenue RoyaltiesRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$4,590TotalRevenueColumnAmt
Unrelated Business Revenue$2,852UnrelatedBusinessRevenueAmt
Exclusion$1,738ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$500,000SecuritiesAmt
Other$3,507OtherAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$426,309SecuritiesAmt
Other$4,460OtherAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$73,691SecuritiesAmt
Other-$953OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$72,738TotalRevenueColumnAmt
Exclusion$72,738ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescMISCELLANEOUSDesc
Business900099BusinessCd
Total Revenue Column$2,777TotalRevenueColumnAmt
Exclusion$2,777ExclusionAmt
FieldValueIRS element (for citing)
Other Revenue Total$2,777OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$3,937,332TotalRevenueColumnAmt
Related Or Exempt Func Income$3,754,495RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$2,852UnrelatedBusinessRevenueAmt
Exclusion$154,985ExclusionAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$28,500TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$326,886TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$1,126,024TotalAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$70,750TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$223,839TotalAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$106,694TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$41,344TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$28,810TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$17,600TotalAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$1,003,675TotalAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$119,377TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$127,653TotalAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$202,575TotalAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$121,921TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$213,278TotalAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$349TotalAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$446,259TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$54,203TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmt
SOFTWARE LICENSES$113,567
CREDIT CARD PROC. FEES$46,486
DUES & SUBSCRIPTIONS$14,303
TAXES AND LICENSES$10,682

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$9,578TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$4,454,353TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$386,632BOYAmt
EOY$68,835EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$249,593BOYAmt
EOY$65,754EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$349,790BOYAmt
EOY$402,331EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$22,349BOYAmt
EOY$49,174EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$1,003,390LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$525,484LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$366,744BOYAmt
EOY$477,906EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$2,980,916BOYAmt
EOY$2,837,050EOYAmt

Intangible Assets IntangibleAssetsGrp

FieldValueIRS element (for citing)
BOY$7,786BOYAmt
EOY$7,786EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$746,615BOYAmt
EOY$1,011,119EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$5,110,425BOYAmt
EOY$4,919,955EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$389,182BOYAmt
EOY$466,960EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$308,380BOYAmt
EOY$335,780EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$53,825BOYAmt
EOY$35,863EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$751,387BOYAmt
EOY$838,603EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$4,359,038BOYAmt
EOY$4,081,352EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$4,359,038BOYAmt
EOY$4,081,352EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$5,110,425BOYAmt
EOY$4,919,955EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$517,021ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$239,335NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$620,144OtherCostOrOtherBasisAmt
Depreciation$415,721DepreciationAmt
Book Value$204,423BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$383,246OtherCostOrOtherBasisAmt
Depreciation$109,763DepreciationAmt
Book Value$273,483BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$477,906TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (2 entries)

DescDescBook ValueBookValueAmt
DEPOSITS$31,114
CAPITALIZED EXAM DEVELOPMENT COSTS$980,005
FieldValueIRS element (for citing)
Total Book Value Other Assets$1,011,119TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDescAmtAmt
DEFERRED RENT$32,224
CAPITAL LEASE$3,639
FieldValueIRS element (for citing)
Total Liability$35,863TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$4,159,067TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$239,335NetUnrealizedGainsInvstAmt
Revenue Not Reported$239,335RevenueNotReportedAmt
Revenue Subtotal$3,919,732RevenueSubtotalAmt
Investment Expenses Not Incld$17,600InvestmentExpensesNotIncldAmt
Revenue Not Reported Fincl Stmt$17,600RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$3,937,332TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$4,436,753TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$4,436,753ExpensesSubtotalAmt
Investment Expenses Not Incld2$17,600InvestmentExpensesNotIncld2Amt
Expenses Not Rpt Fincl Stmt$17,600ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$4,454,353TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART X, LINE 2:FormAndLineReferenceDesc
ExplanationFOR THE YEARS ENDED DECEMBER 31, 2017 AND 2016, 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.ExplanationTxt

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedYes (1)GrantRecordsMaintainedInd

Recipient Table RecipientTable (2 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdRecipient EINRecipientEINIRC SectionIRCSectionDescCash GrantCashGrantAmtPurpose Of GrantPurposeOfGrantTxt
WYOMING ACUPUNCTURE SOCIETY
150 CHASE DRIVELANDERWY82520473313940501(C)(6)$15,000SUPPORT THE EFFORTS TO ENACT REGULATIONS FOR THE SAFE PRACTICE OF ACUPUNCTURE IN THE STATE OF WYOMING.
KANSAS ASSOCIATION OF ORIENTAL MEDICINE
20622 NALL AVENUESTILWELLKS66085900646476501(C)(3)$8,000SUPPORT THE ASSOCIATION'S EFFORTS TO REFINE THE RULES AND REGULATIONS THAT WILL DEFINE SAFE PRACTICE OF THE ACUPUNCTURE PROFESSION IN KANSAS.
FieldValueIRS element (for citing)
Total501c3 Org1Total501c3OrgCnt
Total Other Org1TotalOtherOrgCnt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I, LINE 2:FormAndLineReferenceDesc
ExplanationTHE ORGANIZATION REQUIRES THAT POTENTIAL GRANTEES SPECIFY THE AMOUNT REQUESTED, AND DISCLOSE HOW THE FUNDS WILL BE USED AND WHO WILL BENEFIT FROM THE GRANT. GRANTEES MUST ALSO PROVIDE COPIES OF THE PUBLIC RECOGNITION GIVEN TO NCCAOM, AS WELL AS PROVIDE A BRIEF SURVEY TO ATTENDEES AT EVENTS SUPPORTED BY THESE GRANTS.ExplanationTxt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Compensation CommitteeYes (X)CompensationCommitteeInd
Compensation SurveyYes (X)CompensationSurveyInd
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (3 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtCompensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmtBonus Filing OrganizationBonusFilingOrganizationAmountBonus Related OrganizationsBonusRelatedOrganizationsAmtOther Compensation Filing OrgOtherCompensationFilingOrgAmtOther Compensation Rltd OrgsOtherCompensationRltdOrgsAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtDeferred Comp Rltd OrgsDeferredCompRltdOrgsAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtNontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmtTotal Compensation Rltd OrgsTotalCompensationRltdOrgsAmtComp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmtComp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
KORY WARD-COOK
CEO$254,774$0$5,000$0$0$0$15,676$0$8,586$0$284,036$0$0$0
MINA LARSON
EXECUTIVE DEPUTY DIRECTOR$174,476$0$1,500$0$0$0$10,862$0$27,276$0$214,114$0$0$0
PAMELA FROMMELT
CERT. EXAM DEV'L & ASMT SPECIALIST$115,757$0$0$0$0$0$7,333$0$27,276$0$150,366$0$0$0

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (8 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 4THE ORGANIZATION UPDATED IT BYLAWS IN FEBRUARY 2017 TO REMOVE THE RECERTIFICATION COMMITTEE AS A STANDING COMMITTEE.
FORM 990, PART VI, SECTION A, LINE 6ALL NCCAOM DIPLOMATES ARE AUTOMATICALLY MEMBERS OF THE ACADEMY AND REMAIN MEMBERS SO LONG AS THEY ARE DIPLOMATES IN GOOD STANDING AND THEY DO NOT OPT OUT OF MEMBERSHIP IN THE ACADEMY. MEMBERS ARE ELIGIBLE TO SERVE ON THE ACADEMY BOARD OR TO PARTICIPATE IN STANDING OR SPECIAL COMMITTEES OF THE MEMBERSHIP, AS APPOINTED OR SELECTED ACCORDING TO THE POLICIES OF THE ACADEMY AND THE NCCAOM. MEMBERS MAY VOTE ON ACADEMY MATTERS ONLY AS PROVIDED IN THE CHARTER OR WHEN OTHERWISE REQUESTED TO DO SO BY THE ACADEMY BOARD WITH THE ASSENT OF THE NCCAOM BOARD OF COMMISSIONERS. MEETINGS OF THE MEMBERSHIP MAY BE CALLED BY THE ACADEMY BOARD AND HELD AT THE TIME AND PLACE SPECIFIED BY THE BOARD.
FORM 990, PART VI, SECTION B, LINE 11BAN 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 BOARD 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 12CTHE 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 15ATHE 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 IS SERVING UNDER A CONTRACT WITH A ONE-YEAR AUTOMATIC RENEWAL. 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 JUNE 2017. 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 19NCCAOM 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 AN HONORARIUM FOR THE DAYS IN WHICH THEY REPRESENTED NCCAOM AT A MEETING OR FUNCTION. A POLICY EXISTS EXPLAINING HONORARIUMS. EMPLOYEES' COMPENSATION REPRESENTS SALARIES PAID AS EMPLOYEES OF NCCAOM. DURING 2017, DAVID CANZONE'S COMPENSATION INCLUDES HONORARIUMS PAID AND PAYMENTS MADE TO HIM AS A CONTRACTOR FOR NCCAOM.
FORM 990, PART IX, LINE 11GEXAM ADMINISTRATION SERVICES 843,087. TEMPORARY SERVICES 5,018. PUBLIC RELATIONS FIRM 120,441. BOARD TRAINING CONSULTANT 10,037. OTHER INDEPENDENT CONTRACTORS 25,092.