NATIONAL CERTIFICATION BOARD FOR ACUPUNCTURE AND HERBAL MEDICINE: Form 990, tax year 2013
View the entire original 990 at ProPublica ↗
- Organization
- NATIONAL CERTIFICATION BOARD FOR ACUPUNCTURE AND HERBAL MEDICINE (EIN 11-2760706)
- Tax period
- 2013-01-01 to 2013-12-31
- Filed
- 2014-11-07
- IRS object ID
- 201433119349301718
- Schema version
- 2013v3.0
- 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) |
|---|---|---|
| Return | 2014-11-07T14:54:57-06:00 | ReturnTs |
| Tax Period End | 2013-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 341862269 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CBIZ MHM LLC | BusinessNameLine1 |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3 BETHESDA METRO CENTER SUITE 600 | AddressLine1 |
| City | BETHESDA | City |
| State | MD | State |
| ZIP Code | 20814 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2013-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 112760706 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NATIONAL CERTIFICATION COMMISSION FOR | BusinessNameLine1 |
| Business Name Line2 | ACUCPUNTURE AND ORIENTAL MEDICINE | BusinessNameLine2 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | NATI | BusinessNameControlTxt |
| Phone | 9045981005 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 76 S LAURA STREET NO 1290 | AddressLine1 |
| City | JACKSONVILLE | City |
| State | FL | State |
| ZIP Code | 32202 | ZIPCode |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | KORY WARD-COOK | PersonNm |
| Person Title | CEO | PersonTitleTxt |
| Phone | 9045981005 | PhoneNum |
| Signature | 2014-10-22 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | J SCOTT DENLINGER | PreparerPersonNm |
| PTIN | P00740770 | PTIN |
| Phone | 3019513636 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2013 | TaxYr |
| Build TS | 2015-11-30 17:44:51Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | KORY WARD-COOK | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 76 S LAURA STREET STE 1290 | AddressLine1 |
| City | JACKSONVILLE | City |
| State | FL | State |
| ZIP Code | 32202 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $4,455,718 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | WWW.THENCCAOM.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1982 | FormationYr |
| Legal Domicile State | DC | LegalDomicileStateCd |
| Activity Or Mission | THE NATIONAL CERTIFICATION COMMISSION FOR ACUPUNCTURE AND ORIENTAL MEDICIAN (NCCAOM) IS A NON-PROFIT ORGANIZATION ESTABLISHED IN 1982 AND OPERATES AS A 501(C)(6). ITS MISSION IS TO ESTABLISH, ASSESS AND PROMOTE RECOGNIZED STANDARDS OF COMPETENCE AND SAFETY IN ACUPUNCTURE AND ORIENTAL MEDICINE FOR THE PROTECTION AND BENEFIT OF THE PUBLIC. | ActivityOrMissionDesc |
| Voting Members Governing Body | 10 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 10 | VotingMembersIndependentCnt |
| Total Employee | 23 | TotalEmployeeCnt |
| Total Volunteers | 55 | TotalVolunteersCnt |
| Total Gross UBI | $3,000 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $3,841,849 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $3,731,613 | CYProgramServiceRevenueAmt |
| PY Investment Income | $88,540 | PYInvestmentIncomeAmt |
| CY Investment Income | $152,717 | CYInvestmentIncomeAmt |
| PY Other Revenue | $4,700 | PYOtherRevenueAmt |
| CY Other Revenue | $4,575 | CYOtherRevenueAmt |
| PY Total Revenue | $3,935,089 | PYTotalRevenueAmt |
| CY Total Revenue | $3,888,905 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $8,295 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $6,250 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $1,536,668 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $1,803,535 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $2,017,667 | PYOtherExpensesAmt |
| CY Other Expenses | $1,831,541 | CYOtherExpensesAmt |
| PY Total Expenses | $3,562,630 | PYTotalExpensesAmt |
| CY Total Expenses | $3,641,326 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $372,459 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $247,579 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $5,619,841 | TotalAssetsBOYAmt |
| Total Assets EOY | $6,071,977 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $528,884 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $625,955 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $5,090,957 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $5,446,022 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | SEE SCHEDULE O | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Desc | AS A PART OF ITS MISSION, THE NCCAOM IS DEDICATED TO PROMOTINGNATIONALLY ACCREDITED CERTIFICATION PROGRAMS AND CERTIFIEDPRACTITIONERS (DIPLOMATES) TO CONSUMERS AND THE PUBLIC. NCCAOMACCOMPLISHES THIS BY CONTINUOUSLY OFFERING CUSTOMIZED MARKET ANDEDUCATIONAL SERVICES FOR DIPLOMATES TO PROMOTE THEIR CERTIFICATIONSUCH AS MARKETING AND CONSUMER BROCHURES, PRESS PACKETS,STATISTICS ABOUT THE PROFESSION AND ONLINE CONTINUING EDUCATIONALCOURSES. THESE TOOLS EMPOWER DIPLOMATES TO BETTER INFORM CONSUMERSABOUT THE BENEFITS OF CHOOSING AN NCCAOM CERTIFIED PRACTITIONER.IN RECENT YEARS, THE NCCAOM HAS ALSO WORKED DIRECTLY WITH FEDERALGOVERNMENT AGENCIES TO ESTABLISH RECOGNITION OF ITS CERTIFICATIONPROGRAMS AND ITS DIPLOMATES IN THE FEDERAL ARENA, A VERY IMPORTANTASPECT OF ITS MISSION. THIS INCLUDES PROVIDING SUPPORTING DATA TOTHE BUREAU OF LABOR AND STATISTICS FOR THE CREATION OF A DISTINCTJOB CLASSIFICATION CODE FOR ACUPUNCTURISTS IN THE OCCUPATIONOUTLOOK HANDBOOK. NCCAOM IS THE ONLY NATIONAL ORGANIZATION THATPROVIDES ENTRY CERTIFICATION FOR THE PRACTICE OF ACUPUNCTURE ANDORIENTAL MEDICINE. NCCAOM CERTIFICATION AND/OR THE PASSING OF THENCCAOM CERTIFICATION EXAMINATION(S) ARE RECOGNIZED FOR LICENSUREBY 43 STATES INCLUDING THE DISTRICT OF COLUMBIA (WHICH REPRESENTS98 PERCENT OF THE STATES THAT REGULATE ACUPUNCTURE). SINCE THEORGANIZATION'S INCEPTION, THE NCCAOM HAS ISSUED MORE THAN 22,500CERTIFICATES IN ACUPUNCTURE, ORIENTAL MEDICINE, CHINESE HERBOLOGYAND ASIAN BODYWORK THERAPY. | Desc |
| 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 |
| Temp Or Permanent Endowments | 0 | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | Yes (1) | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (1) | 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 | Yes (1) | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | 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 With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| 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 | 42 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 23 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (1) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (1) | Form990TFiledInd |
| 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 |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 10 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 10 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | 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 | NEEL TENALI | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 9045981005 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 76 S LAURA STREET SUITE 1290 | AddressLine1 |
| City | JACKSONVILLE | City |
| State | FL | State |
| ZIP Code | 32202 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionAGrp (15 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|
| DAVID CANZONE | |||||||
| CHAIRPERSON | 25.00 | Yes (X) | $8,700 | $0 | $522 | ||
| WEIYI DING | |||||||
| COMMISSIONER | 10.00 | Yes (X) | $5,350 | $0 | $5,641 | ||
| SUSAN CHAPMAN | |||||||
| TREASURER | 20.00 | Yes (X) | $1,800 | $0 | $2,098 | ||
| JAN STE GERMAINE | |||||||
| SECRETARY | 10.00 | Yes (X) | $2,200 | $0 | $2,389 | ||
| THERESE HAHN | |||||||
| COMMISSIONER | 10.00 | Yes (X) | $0 | $0 | $0 | ||
| MICHAEL KLUG | |||||||
| COMMISSIONER | 10.00 | Yes (X) | $1,950 | $0 | $2,637 | ||
| DENISE HSU | |||||||
| COMMISSIONER | 10.00 | Yes (X) | $4,575 | $0 | $4,700 | ||
| EUGENE LONDON | |||||||
| VICE-CHAIR | 10.00 | Yes (X) | $8,050 | $0 | $10,553 | ||
| ZONGLON XU | |||||||
| COMMISSIONER | 10.00 | Yes (X) | $3,400 | $0 | $2,263 | ||
| DENNIS MOSEMAN | |||||||
| COMMISSIONER | 10.00 | Yes (X) | $4,100 | $0 | $4,183 | ||
| KORY WARD-COOK | |||||||
| CHIEF EXECUTIVE OFFICER | 40.00 | $252,299 | $0 | $27,888 | Yes (X) | ||
| NEELAMBRAM TENALI | |||||||
| DIRECTOR OF FINANCE | 40.00 | $132,813 | $0 | $13,189 | Yes (X) | ||
| MINA LARSON | |||||||
| DIRECTOR OF COMMUNICATIONS | 40.00 | $127,304 | $0 | $26,223 | Yes (X) | ||
| PAMELA FROMMELT | |||||||
| DIRECTOR OF TEST DEV. | 40.00 | $108,384 | $0 | $25,088 | Yes (X) | ||
| SIRENE BASORE | |||||||
| DIRECTOR OF OPERATIONS | 40.00 | $109,375 | $0 | $17,263 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $770,300 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $144,637 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 5 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | 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 | PEARSON VUE | BusinessNameLine1 |
Contractor Address ContractorAddress
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5601 GREEN VALLEY DRIVE | AddressLine1 |
| City | BLOOMINGTON | City |
| State | MN | State |
| ZIP Code | 55437 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Services | EXAM ADMIN | ServicesDesc |
| Compensation | $373,156 | 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 | Unrelated Business RevenueUnrelatedBusinessRevenueAmt |
|---|---|---|---|---|
| EXAM AND RELATED FEES | 611430 | $3,535,475 | $3,535,475 | |
| PROFESSIONAL DEVELOPME | 611430 | $183,815 | $183,815 | |
| PUBLICATIONS | 611430 | $8,992 | $8,992 | |
| WEBSITE ROYALTIES | 900099 | $3,000 | $3,000 | |
| STUDY GUIDE | 900099 | $331 | $331 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $3,731,613 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $36,880 | TotalRevenueColumnAmt |
| Exclusion | $36,880 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $682,650 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $566,813 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $115,837 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $115,837 | TotalRevenueColumnAmt |
| Exclusion | $115,837 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OTHER | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $4,575 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $4,575 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $4,575 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $3,888,905 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $3,733,188 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $3,000 | UnrelatedBusinessRevenueAmt |
| Exclusion | $152,717 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,250 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $773,986 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $759,022 | TotalAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $37,588 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $55,071 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $177,868 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $26,813 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $32,050 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,051 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $518,978 | TotalAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,874 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $197,144 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $125,420 | TotalAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $109,187 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $260,774 | TotalAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $126 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $438,729 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $73,908 | TotalAmt |
Other Expenses OtherExpensesGrp (3 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| DUES AND SUBSCRIPTIONS | $13,080 |
| TEMPORARY SERVICES | $8,586 |
| TRAINING | $3,821 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,641,326 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $200 | BOYAmt |
| EOY | $200 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $997,523 | BOYAmt |
| EOY | $503,815 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $450,346 | BOYAmt |
| EOY | $492,705 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,154 | BOYAmt |
| EOY | $17,145 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $3,252,647 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $1,157,568 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,948,422 | BOYAmt |
| EOY | $2,095,079 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,656,057 | BOYAmt |
| EOY | $2,315,572 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $39,304 | BOYAmt |
| EOY | $31,518 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $512,835 | BOYAmt |
| EOY | $615,943 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,619,841 | BOYAmt |
| EOY | $6,071,977 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $282,408 | BOYAmt |
| EOY | $336,987 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $240,120 | BOYAmt |
| EOY | $288,045 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,356 | BOYAmt |
| EOY | $923 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $528,884 | BOYAmt |
| EOY | $625,955 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,090,957 | BOYAmt |
| EOY | $5,446,022 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,090,957 | BOYAmt |
| EOY | $5,446,022 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,619,841 | BOYAmt |
| EOY | $6,071,977 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $247,579 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $107,485 | 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
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $100,000 | OtherCostOrOtherBasisAmt |
| Book Value | $100,000 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,057,759 | OtherCostOrOtherBasisAmt |
| Depreciation | $357,333 | DepreciationAmt |
| Book Value | $1,700,426 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $962,129 | OtherCostOrOtherBasisAmt |
| Depreciation | $686,558 | DepreciationAmt |
| Book Value | $275,571 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $132,759 | OtherCostOrOtherBasisAmt |
| Depreciation | $113,677 | DepreciationAmt |
| Book Value | $19,082 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $2,095,079 | TotalBookValueLandBuildingsAmt |
Other Securities OtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | TIAA-CREF INVESTMENT FUND | Desc |
| Book Value | $2,315,572 | BookValueAmt |
| Method Valuation | F | MethodValuationCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $2,315,572 | TotalBookValueSecuritiesAmt |
Other Assets Org OtherAssetsOrgGrp (2 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| CAPITALIZED EXAM DEVELOPMENT COSTS | $605,124 |
| DEPOSITS | $10,819 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $615,943 | TotalBookValueOtherAssetsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $3,984,340 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $107,486 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | $107,486 | RevenueNotReportedAmt |
| Revenue Subtotal | $3,876,854 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $12,051 | InvestmentExpensesNotIncldAmt |
| Revenue Not Reported Fincl Stmt | $12,051 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $3,888,905 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $3,629,275 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $3,629,275 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $12,051 | InvestmentExpensesNotIncld2Amt |
| Expenses Not Rpt Fincl Stmt | $12,051 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $3,641,326 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART X, LINE 2: | FormAndLineReferenceDesc |
| Explanation | THE COMMISSION HAS ADOPTED ASC TOPIC 740-10 WHICH PRESCRIBES MEASUREMENT AND DISCLOSURE REQUIREMENTS FOR CURRENT AND DEFERRED INCOME TAX PROVISIONS. THE TOPIC PROVIDES FOR A CONSISTENT APPROACH IN IDENTIFYING AND REPORTING UNCERTAIN TAX PROVISIONS. THE COMMISSION BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. THE COMMISSION'S RETURNS ARE SUBJECT TO EXAMINATION BY THE IRS, GENERALLY FOR THREE YEARS AFTER THEY WERE FILED. | ExplanationTxt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable
Recipient Business Name RecipientBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CONSORTIUM FOR ORIENTAL MEDICINE RESEARCH AND EDUCATION | BusinessNameLine1 |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1100 W TOWN COUNTRY RD | AddressLine1 |
| City | ORANGE | City |
| State | CA | State |
| ZIP Code | 92868 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient EIN | 141940905 | RecipientEIN |
| IRC Section | 501(C)(3) | IRCSectionDesc |
| Cash Grant | $6,250 | CashGrantAmt |
| Purpose Of Grant | AOM RESEARCH | PurposeOfGrantTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 1 | Total501c3OrgCnt |
| Total Other Org | 0 | TotalOtherOrgCnt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE I, PART 1, LINE 2 | FormAndLineReferenceDesc |
| Explanation | THE ORGANIZATION ONLY GRANTS MONEY TO ORGANIZATIONS WHICH ASSIST IN ADVANCING THE FIELD OF ACUPUNCTURE OR ORIENTAL MEDICINE. ONCE FUNDS ARE GRANTED, THE ORGANIATION MAINTAINS REGULAR CONTACT WITH THE GRANTEE THROUGHOUT THE TERM OF THE GRANT. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (2 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| KORY WARD-COOK | ||||||||||||||
| CHIEF EXECUTIVE OFFICER | $252,299 | $0 | $0 | $0 | $0 | $0 | $15,138 | $0 | $12,750 | $0 | $280,187 | $0 | $0 | $0 |
| MINA LARSON | ||||||||||||||
| DIRECTOR OF COMMUNICATIONS | $127,304 | $0 | $0 | $0 | $0 | $0 | $7,638 | $0 | $18,585 | $0 | $153,527 | $0 | $0 | $0 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11 | AN OUTSIDE CPA FIRM PREPARES THE FORM 990. THE CEO AND DIRECTOR OF FINANCE THEN REVIEW THE DRAFT OF THE 990. A COPY OF THE DRAFT IS ALSO PLACED ON A SECURED WEBSITE FOR ALL OFFICERS AND COMMISSIONERS TO REVIEW. THE OUTSIDE CPA FIRM MAKES ANY NECESSARY CHANGES 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 INDEED EXISTS, THE COMMISSIONER WOULD BE REQUESTED TO EITHER TERMINATE THE RELATIONSHIP OR STEP DOWN AS COMMISSIONER. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE COMPENSATION OF THE CEO IS NEGOTIATED BY AND BETWEEN THE CEO AND THE BOARD OF COMMISSIONERS. IT IS PRIMARILY 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 BENCHMARKETING, 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 COMPENSATION FOR KEY EMPLOYEES IS SET BY THE CHIEF EXECUTIVE OFFICER (CEO) BASED ON ANNUAL PERFORMANCE REVIEWS, AS WELL AS THE BUDGET. THE CEO ALSO USES 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 FOR THE YEAR 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 IX, LINE 11G | HUMAN RESOURCES/PAYROLL/BENEFITS ADMINISTRATION 247,358. CONSULTANT 96,957. CONTRACTUAL SERVICES 174,663. |