COUNCIL FOR ACCREDITATION IN OCCUPATIONAL HEARING CONSERVATION: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization: COUNCIL FOR ACCREDITATION IN OCCUPATIONAL HEARING CONSERVATION (EIN 23-7312794)
Tax period: 2024-01-01 to 2024-12-31
Filed: 2025-11-11
IRS object ID: 202513159349304476
Schema version: 2024v5.2
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
Form 990
Schedule D
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2025-11-11T13:30:05-06:00	ReturnTs
Tax Period End	2024-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	390919055	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	RITZ HOLMAN LLP	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	330 E KILBOURN AVE SUITE 222	AddressLine1Txt
City	MILWAUKEE	CityNm
State Abbreviation	WI	StateAbbreviationCd
ZIP	53202	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2024-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	237312794	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	COUNCIL FOR ACCREDITATION IN	BusinessNameLine1Txt
Business Name Line2	OCCUPATIONAL HEARING CONSERVATION	BusinessNameLine2Txt

Field	Value	IRS element (for citing)
Business Name Control	COUN	BusinessNameControlTxt
Phone	4142765338	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	555 E WELLS STREET SUITE 1100	AddressLine1Txt
City	MILWAUKEE	CityNm
State Abbreviation	WI	StateAbbreviationCd
ZIP	53202	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	DAVID JONES	PersonNm
Person Title	SECRETARY/TREASURER	PersonTitleTxt
Phone	4142765338	PhoneNum
Signature	2025-11-11	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	0	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	KATY L SOMMER	PreparerPersonNm
PTIN	P00273273	PTIN
Phone	4142711451	PhoneNum
Preparation	2025-11-11	PreparationDt

Field	Value	IRS element (for citing)
Tax	2024	TaxYr
Build TS	2025-03-06 01:10:19Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	JOHN A MERKLEY	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	555 E WELLS STREET SUITE 1100	AddressLine1Txt
City	MILWAUKEE	CityNm
State Abbreviation	WI	StateAbbreviationCd
ZIP	53202	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$813,158	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	WWW.CAOHC.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1973	FormationYr
Legal Domicile State	NJ	LegalDomicileStateCd
Activity Or Mission	TO PROMOTE THE CONSERVATION OF HEARING BY ENHANCING THE QUALITY OF OCCUPATIONAL HEARING CONSERVATION PROGRAMS.	ActivityOrMissionDesc
Voting Members Governing Body	18	VotingMembersGoverningBodyCnt
Voting Members Independent	18	VotingMembersIndependentCnt
Total Employee	0	TotalEmployeeCnt
Total Volunteers	13	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$0	PYContributionsGrantsAmt
CY Contributions Grants	$0	CYContributionsGrantsAmt
PY Program Service Revenue	$588,148	PYProgramServiceRevenueAmt
CY Program Service Revenue	$642,782	CYProgramServiceRevenueAmt
PY Investment Income	$33,511	PYInvestmentIncomeAmt
CY Investment Income	$62,228	CYInvestmentIncomeAmt
PY Other Revenue	$127,917	PYOtherRevenueAmt
CY Other Revenue	$94,912	CYOtherRevenueAmt
PY Total Revenue	$749,576	PYTotalRevenueAmt
CY Total Revenue	$799,922	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$5,000	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$4,000	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$594,644	PYOtherExpensesAmt
CY Other Expenses	$624,040	CYOtherExpensesAmt
PY Total Expenses	$599,644	PYTotalExpensesAmt
CY Total Expenses	$628,040	CYTotalExpensesAmt
PY Revenues Less Expenses	$149,932	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$171,882	CYRevenuesLessExpensesAmt
Total Assets BOY	$1,294,745	TotalAssetsBOYAmt
Total Assets EOY	$1,453,712	TotalAssetsEOYAmt
Total Liabilities BOY	$12,261	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$7,512	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$1,282,484	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$1,446,200	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	TO PROMOTE THE CONSERVATION OF HEARING BY ENHANCING THE QUALITY OF OCCUPATIONAL HEARING CONSERVATION PROGRAMS.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Desc	CAOHC OFFERS CERTIFICATION AND RECERTIFICATION AS AN OCCUPATIONAL HEARING CONSERVATIONIST (OHC), ALSO KNOWN AS AN INDUSTRIAL AUDIOMETRIC TECHNICIAN. UPON SUCCESSFUL COMPLETION OF THE OHC TRAINING COURSE THE OHC CAN, WITH SUPERVISION, CONDUCT ANNUAL AUDIOGRAMS AND BE AN INTEGRAL MEMBER OF THE HEARING CONSERVATION PROGRAM (HCP) TEAM.	Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

Field	Value	IRS element (for citing)
Desc	CAOHC CONDUCTS WORKSHOPS THROUGHOUT THE YEAR FOR CERTIFICATION AND RECERTIFICATION OF COURSE DIRECTORS. THE WORKSHOPS CONSIST OF EIGHT HOURS OF FOCUSED TRAINING AND AN EXAM INTENDED TO PREPARE CDS FOR SUCCESSFUL PREPARATION AND CONDUCT OF THE 20-HOUR OHC CERTIFICATION AND 8-HOUR RECERTIFICATION COURSES.	Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

Field	Value	IRS element (for citing)
Desc	CAOHC CONDUCTS WORKSHOPS FOR CERTIFICATION AND RECERTIFICATION OF PROFESSIONAL SUPERVISOR OF THE AUDIOMETRIC MONITORING PROGRAM. THE ONE DAY WORKSHOPS ARE AN INTERMEDIATE-LEVEL COURSE THAT OUTLINES THE SCOPE OF PRACTICE OF THE AUDIOLOGIST, PHYSICIAN, OR OTOLARYNGOLOGIST PERFORMING THE DUTIES OF A PS IN AN OCCUPATIONAL HEARING CONSERVATION PROGRAM.	Desc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp

Field	Value	IRS element (for citing)
Desc	WEBINARS	Desc

Field	Value	IRS element (for citing)
Described In Section501c3	0	DescribedInSection501c3Ind
Schedule B Required	0	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Donor Rstr Or Quasi Endowments	0	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	0	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	0	ReportOtherAssetsInd
Report Other Liabilities	0	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (1)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (1)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	ConsolidatedAuditFinclStmtInd
School Operating	0	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	0	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	0	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	0	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	0	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	0	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	3	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	0	EmployeeCnt
Unrelated Bus Incm Over Limit	0	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	0	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	0	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	18	GoverningBodyVotingMembersCnt
Independent Voting Member	18	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	Yes (1)	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	0	MembersOrStockholdersInd
Election Of Board Members	0	ElectionOfBoardMembersInd
Decisions Subject To Approva	0	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (1)	WhistleblowerPolicyInd
Document Retention Policy	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (1)	CompensationProcessCEOInd
Compensation Process Other	Yes (1)	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	EXECUTIVE DIRECTOR INC	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	4142766445	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	555 E WELLS STREET STE 1100	AddressLine1Txt
City	MILWAUKEE	CityNm
State Abbreviation	WI	StateAbbreviationCd
ZIP	53202	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (19 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
RAUL A MIRZA DO MPH MSC CSPA FACOE
PAST CHAIR	5.00	Yes (X)	Yes (X)	$500	$0	$0
JOHN A MERKLEY LTC AUD CCC-A CPSA
CHAIR	5.00	Yes (X)	Yes (X)	$1,000	$0	$0
BRYAN J TOPP
VICE CHAIR - CREDENTIALING	5.00	Yes (X)	Yes (X)	$0	$0	$0
MATTHEW WRIGHT MPH CIH CSP
COUNCIL MEMBER	1.00	Yes (X)		$0	$0	$0
KIRSTEN MCCALL AUD CCC-A CPSA
COUNCIL MEMBER	1.00	Yes (X)		$1,500	$0	$0
CARLOS ESQUIVEL MD FACS FAAOA
COUNCIL MEMBER	1.00	Yes (X)		$0	$0	$0
JOHNNY FOSTER MAJ USAF BSC CCC-A
COUNCIL MEMBER	1.00	Yes (X)		$0	$0	$0
THERESA H SMALL AUD CPSA
COUNCIL MEMBER	1.00	Yes (X)		$0	$0	$0
AMIR WOLFE MDMPH MBA
VICE CHAIR - ADVOCACY & ST	5.00	Yes (X)	Yes (X)	$0	$0	$0
CAROL SNYDERWINE MA CCC-A
VICE CHAIR - EDUCATION	1.00	Yes (X)	Yes (X)	$500	$0	$0
ANDREW D PERKINS MS CIH CSP
COUNCIL MEMBER	1.00	Yes (X)		$0	$0	$0
SAUNDRA HARRIS MS CIH CSP CET
COUNCIL MEMBER	1.00	Yes (X)		$0	$0	$0
DAVID JONES PE INCE BD CERT
VICE CHAIR - FINANCE	1.00	Yes (X)	Yes (X)	$0	$0	$0
BENJAMIN ROBERTS MPH PHD CIH
COUNCIL MEMBER	1.00	Yes (X)		$0	$0	$0
TONY TOLISANO MD
COUNCIL MEMBER	1.00	Yes (X)		$0	$0	$0
TERENCE M TYSON PE INCE BD CERT
COUNCIL MEMBER	1.00	Yes (X)		$0	$0	$0
MINDY GUILLORY BSN RN COHN-SCM CEAP
COUNCIL MEMBER	1.00	Yes (X)		$0	$0	$0
FRANK WARTINGER AUD
COUNCIL MEMBER	1.00	Yes (X)		$500	$0	$0
BARBARA SMITH-ROTATED OFF IN 24
COUNCIL MEMBER	1.00	Yes (X)		$0	$0	$0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$4,000	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$0	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	0	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	0	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	EXECUTIVE DIRECTOR INC	BusinessNameLine1Txt

Contractor Address ContractorAddress

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	555 E WELLS STE 1100	AddressLine1Txt
City	MILWAUKEE	CityNm
State Abbreviation	WI	StateAbbreviationCd
ZIP	53202	ZIPCd

Field	Value	IRS element (for citing)
Services	MANAGEMENT SERVICES	ServicesDesc
Compensation	$370,005	CompensationAmt

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	1	CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
OHC CERTIFICATION FEES	611710	$504,724	$504,724
PROFESSIONAL SUPERVISO	611710	$80,952	$80,952
COURSE DIRECTOR FEES	611710	$23,321	$23,321
HEARING CONSERVATION M	611710	$16,900	$16,900
NOISE COURSE	611710	$11,000	$11,000

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$5,885	TotalRevenueColumnAmt
Related Or Exempt Func Income	$5,885	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$642,782	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$24,244	TotalRevenueColumnAmt
Exclusion	$24,244	ExclusionAmt

Royalties Revenue RoyaltiesRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$507	TotalRevenueColumnAmt
Exclusion	$507	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$37,984	SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$0	SecuritiesAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	$37,984	SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$37,984	TotalRevenueColumnAmt
Exclusion	$37,984	ExclusionAmt

Field	Value	IRS element (for citing)
Gross Sales Of Inventory	$103,668	GrossSalesOfInventoryAmt
Cost Of Goods Sold	$13,236	CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$90,432	TotalRevenueColumnAmt
Related Or Exempt Func Income	$90,432	RelatedOrExemptFuncIncomeAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	MISCELLANEOUS REVENUE	Desc
Business	900099	BusinessCd
Total Revenue Column	$3,973	TotalRevenueColumnAmt
Related Or Exempt Func Income	$3,973	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$3,973	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$799,922	TotalRevenueColumnAmt
Related Or Exempt Func Income	$737,187	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$62,735	ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$4,000	TotalAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$370,005	TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$424	TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$7,350	TotalAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$22,585	TotalAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$19,981	TotalAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$48,432	TotalAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$27,202	TotalAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$25,163	TotalAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$11,324	TotalAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$3,494	TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt
FOOD AND BEVERAGE	$28,939
CREDIT CARD FEES	$19,878
EXHIBITS	$14,000
CONSULTING	$10,000

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$15,263	TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$628,040	TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$402,227	BOYAmt
EOY	$510,443	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
EOY	$600	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
BOY	$8,736	BOYAmt
EOY	$19,037	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$20,290	BOYAmt
EOY	$21,071	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$843,908	BOYAmt
EOY	$894,301	EOYAmt

Intangible Assets IntangibleAssetsGrp

Field	Value	IRS element (for citing)
BOY	$19,584	BOYAmt
EOY	$8,260	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$1,294,745	BOYAmt
EOY	$1,453,712	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$12,261	BOYAmt
EOY	$7,512	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$12,261	BOYAmt
EOY	$7,512	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$1,282,484	BOYAmt
EOY	$1,446,200	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$1,282,484	BOYAmt
EOY	$1,446,200	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$1,294,745	BOYAmt
EOY	$1,453,712	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$171,882	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	-$8,166	NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	Yes (1)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (1)	AuditCommitteeInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$0	TotalBookValueLandBuildingsAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$791,756	TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst	-$8,166	NetUnrealizedGainsInvstAmt
Revenue Not Reported	-$8,166	RevenueNotReportedAmt
Revenue Subtotal	$799,922	RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt	$0	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$799,922	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$628,040	TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported	$0	ExpensesNotReportedAmt
Expenses Subtotal	$628,040	ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt	$0	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$628,040	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART X, LINE 2:	FormAndLineReferenceDesc
Explanation	THE ORGANIZATION IS EXEMPT FROM INCOME TAX UNDER SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE AND IS CLASSIFIED AS OTHER THAN A PRIVATE FOUNDATION. MANAGEMENT HAS REVIEWED ALL TAX POSITIONS RECOGNIZED IN PREVIOUSLY FILED TAX RETURNS AND THOSE EXPECTED TO BE TAKEN IN FUTURE TAX RETURNS. AS OF DECEMBER 31, 2024, THE ORGANIZATION HAD NO AMOUNTS RELATED TO UNRECOGNIZED INCOME TAX BENEFITS AND NO AMOUNTS RELATED TO ACCRUED INTEREST AND PENALTIES. THE ORGANIZATION DOES NOT ANTICIPATE ANY SIGNIFICANT CHANGES TO UNRECOGNIZED INCOME TAX BENEFITS OVER THE NEXT YEAR.	ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 3	LINE 3 EXPLANATION - CAOHC CONTRACTS WITH EXECUTIVE DIRECTOR INC. (A FOR-PROFIT MANAGEMENT COMPANY) TO PROVIDE OFFICE FACILITIES, MANAGEMENT, RECORD KEEPING, ACCOUNTING, STORAGE, OTHER SIGNIFICANT SERVICES, PLUS RELATED OVERHEAD COSTS.
FORM 990, PART VI, SECTION B, LINE 11B	LINE 11B EXPLANATION - THE FORM 990 AND ALL APPLICABLE SCHEDULES ARE DISTRIBUTED TO THE COUNCIL FOR REVIEW AND APPROVAL. ONCE THE FORM 990 IS APPROVED IT IS SIGNED AND FILED WITH THE IRS.
FORM 990, PART VI, SECTION B, LINE 12C	PERSONS WHO ARE COVERED UNDER THE POLICY ARE LEADERS (COUNCIL MEMBERS, COMMITTEE CHAIRS/MEMBERS AND EXECUTIVE DIRECTOR), FACULTY AND SPEAKERS, AND AUTHORS OF CAOHC SPONSORED PUBLICATIONS/ARTICLES FOR NEWSLETTER/WEBSITE. THE EXECUTIVE DIRECTOR REVIEWS ALL DISCLOSURE FORMS AND INFORMS THE FINANCE COMMITTEE AND COUNCIL MEMBER OF ANY DISCLOSURE WHICH MERIT REVIEW. SPECIFICALLY DISCLOSURES THAT IDENTIFY ACTUAL OR POTENTIAL CONFLICTS OF INTEREST WHICH MIGHT IMPROPERLY AFFECT CAOHC'S POLICIES, DECISIONS OR ACTIVITIES. ACTIONS CAN INCLUDE BUT ARE NOT LIMITED TO RECUSING A COUNCIL MEMBER FROM CERTAIN DISCUSSIONS OR VOTES, VOLUNTARY RESIGNATION, OR REMOVAL FROM THE COUNCIL.
FORM 990, PART VI, SECTION B, LINE 15	CAOHC IS MANAGED BY EXECUTIVE DIRECTOR INC., A FOR-PROFIT MANAGEMENT COMPANY. CAOHC HAS NO OFFICIAL EMPLOYEES, BECAUSE ALL STAFF ASSIGNED TO CAOHC ARE EMPLOYEES OF THE MANAGEMENT COMPANY. CAOHC ALSO DOES NOT COMPENSATE COUNCIL MEMBERS FOR SERVING ON THE COUNCIL AND THEY DO NOT HAVE ANYBODY WHO FITS THE DEFINITION OF A KEY EMPLOYEE. CAOHC CONTRACTS WITH EXECUTIVE DIRECTOR INC. TO PROVIDE OFFICE FACILITIES, MANAGEMENT, RECORD KEEPING, ACCOUNTING, STORAGE, OTHER SIGNIFICANT SERVICES, PLUS RELATED OVERHEAD COSTS.
FORM 990, PART VI, SECTION C, LINE 19	CAOHC MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FORM 990 AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST. ALL SUCH REQUESTS SHOULD BE IN WRITING TO THE CAOHC OFFICE. MEMBERS OF THE COUNCIL RECEIVING AN INQUIRY MUST ADVISE STAFF WITHIN A REASONABLE TIME AFTER INQUIRY IS RECEIVED.