NATIONAL CERTIFICATION BOARD FOR ACUPUNCTURE AND HERBAL MEDICINE: Form 990, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- NATIONAL CERTIFICATION BOARD FOR ACUPUNCTURE AND HERBAL MEDICINE (EIN 11-2760706)
- Tax period
- 2012-01-01 to 2012-12-31
- Filed
- 2013-11-01
- IRS object ID
- 201313059349300521
- Schema version
- 2012v2.1
- 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) |
|---|---|---|
| Timestamp | 2013-11-01T10:06:37-05:00 | Timestamp |
| Tax Period End Date | 2012-12-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 341862269 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CBIZ MHM LLC | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| 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 | ReturnType |
| Tax Period Begin Date | 2012-01-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 112760706 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NATIONAL CERTIFICATION COMMISSION FOR | BusinessNameLine1 |
| Business Name Line2 | ACUPUNCTURE AND ORIENTAL MEDICINE | BusinessNameLine2 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | NATI | NameControl |
| Phone | 9045981005 | Phone |
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 |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | KORY WARD-COOK | Name |
| Title | CEO | Title |
| Phone | 9045981005 | Phone |
| Date Signed | 2013-10-17 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | J SCOTT DENLINGER | Name |
| PTIN | P00740770 | PTIN |
| Phone | 3019513636 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2012 | TaxYear |
| Build TS | 2016-03-07 17:11:31Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | KORY WARD-COOK | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| 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 | 4229549 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c | X | Organization501c |
| Web Site | WWW.NCCAOM.ORG | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1982 | YearFormation |
| State Legal Domicile | DC | StateLegalDomicile |
| Activity Or Mission Description | 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. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 10 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 10 | NbrIndependentVotingMembers |
| Total Nbr Employees | 21 | TotalNbrEmployees |
| Total Nbr Volunteers | 86 | TotalNbrVolunteers |
| Total Gross UBI | 2074 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 0 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 0 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 3544305 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 3841849 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 33357 | InvestmentIncomePriorYear |
| Investment Income Current Year | 88540 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 5205 | OtherRevenuePriorYear |
| Other Revenue Current Year | 4700 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 3582867 | TotalRevenuePriorYear |
| Total Revenue Current Year | 3935089 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 12500 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 8295 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 1697456 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 1536668 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 0 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 1674517 | OtherExpensePriorYear |
| Other Expenses Current Year | 2017667 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 3384473 | TotalExpensesPriorYear |
| Total Expenses Current Year | 3562630 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 198394 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 372459 | RevenuesLessExpensesCY |
| Total Assets BOY | 5106461 | TotalAssetsBOY |
| Total Assets EOY | 5619841 | TotalAssetsEOY |
| Total Liabilities BOY | 500287 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 528884 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 4606174 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 5090957 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | SEE SCHEDULE O | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Description | 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 21,000CERTIFICATES IN ACUPUNCTURE, ORIENTAL MEDICINE, CHINESE HERBOLOGYAND ASIAN BODYWORK THERAPY. | Description |
| Described In501 C3 | 0 | DescribedIn501C3 |
| Schedule B Required | 0 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Subject To Proxy Tax | 0 | SubjectToProxyTax |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 0 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 1 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 1 | ReportOtherAssets |
| Report Other Liabilities | 0 | ReportOtherLiabilities |
| Report Fin48 Footnote | 1 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 1 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 0 | ConsolidatedAuditFinancialStmt |
| School | 0 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 0 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 1 | GrantsToOrganizations |
| Grants To Individuals | 0 | GrantsToIndividuals |
| Schedule J Required | 1 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 0 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 0 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 45 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Number Of Employees | 21 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 1 | UnrelatedBusinessIncome |
| Form990-T Filed | 1 | Form990-TFiled |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 10 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 10 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 0 | MembersOrStockholders |
| Election Of Board Members | 0 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 1 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NEEL TENALI | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 9045981005 | TelephoneNumber |
Address US AddressUS
| 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 Form990PartVIISectionA (14 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | OfficerOfficer | Highest Compensated EmployeeHighestCompensatedEmployee |
|---|---|---|---|---|---|---|---|
| DAVID CANZONE | |||||||
| CHAIRPERSON | 15.00 | X | 4200 | 0 | 266 | ||
| WEIYI DING | |||||||
| VICE CHAIR | 5.00 | X | 4700 | 0 | 3503 | ||
| SUSAN CHAPMAN | |||||||
| TREASURER | 10.00 | X | 1050 | 0 | 1321 | ||
| BRYN CLARK | |||||||
| SECRETARY | 5.00 | X | 4850 | 0 | 4633 | ||
| TESS HAHN | |||||||
| COMMISSIONER | 5.00 | X | 3250 | 0 | 3725 | ||
| MICHAEL KLUG | |||||||
| COMMISSIONER | 5.00 | X | 1650 | 0 | 2446 | ||
| DENISE HSU | |||||||
| COMMISSIONER | 5.00 | X | 4175 | 0 | 3291 | ||
| EUGENE LONDON | |||||||
| COMMISSIONER | 5.00 | X | 4650 | 0 | 3255 | ||
| JAN STE GERMAINE | |||||||
| COMMISSIONER | 5.00 | X | 3850 | 0 | 3556 | ||
| MICHAEL GARLAND | |||||||
| COMMISSIONER | 5.00 | X | 0 | 0 | 1092 | ||
| KORY WARD-COOK | |||||||
| CHIEF EXECUTIVE OFFICER | 40.00 | 235534 | 0 | 26332 | X | ||
| NEELAMBRAM TENALI | |||||||
| DIRECTOR OF FINANCE | 40.00 | 131007 | 0 | 11860 | X | ||
| MINA LARSON | |||||||
| DIRECTOR OF COMMUNICATIONS | 40.00 | 117638 | 0 | 24758 | X | ||
| PAMELA FROMMELT | |||||||
| DIRECTOR OF TEST DEV. | 40.00 | 105080 | 0 | 24005 | X | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 621634 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 114043 | TotalOtherCompensation |
| Number Individuals GT100 K | 4 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 1 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation
Name Of Contractor NameOfContractor
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PEARSON VUE | BusinessNameLine1 |
Address Of Contractor AddressOfContractor
Address US AddressUS
| 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) |
|---|---|---|
| Description Of Services | EXAM ADMIN | DescriptionOfServices |
| Compensation | 350704 | Compensation |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 1 | NumberOfContractorsGT100K |
Program Service Revenue ProgramServiceRevenue (5 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome | Unrelated Business RevenueUnrelatedBusinessRevenue |
|---|---|---|---|---|
| EXAM AND RELATED FEES | 611430 | 3696795 | 3696795 | |
| PROFESSIONAL DEVELOPME | 611430 | 133370 | 133370 | |
| PUBLICATIONS | 611430 | 9170 | 9170 | |
| WEBSITE ROYALTIES | 900099 | 2074 | 2074 | |
| STUDY GUIDE | 900099 | 440 | 440 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 3841849 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 35887 | TotalRevenueColumn |
| Exclusion | $35,887 | ExclusionAmount |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 347113 | Securities |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 294460 | Securities |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 52653 | Securities |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 52653 | TotalRevenueColumn |
| Exclusion | $52,653 | ExclusionAmount |
Other Revenue Misc OtherRevenueMisc
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | OTHER | Description |
| Business Code | 900099 | BusinessCode |
| Total Revenue Column | 4700 | TotalRevenueColumn |
| Related Or Exempt Function Income | 4700 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 4700 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 3935089 | TotalRevenueColumn |
| Related Or Exempt Function Income | 3844475 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 2074 | UnrelatedBusinessRevenue |
| Exclusion | $88,540 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | X | InfoInScheduleOPartIX |
Grants To Domestic Orgs GrantsToDomesticOrgs
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 8295 | Total |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 735677 | Total |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 570155 | Total |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 76763 | Total |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 66470 | Total |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 87603 | Total |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 6398 | Total |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 32766 | Total |
Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 15000 | Total |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 815678 | Total |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 100 | Total |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 232948 | Total |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 124789 | Total |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 97903 | Total |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 198848 | Total |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 300 | Total |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 407067 | Total |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 70027 | Total |
Other Expenses OtherExpenses (3 entries)
| DescriptionDescription | TotalTotal |
|---|---|
| DUES AND SUBSCRIPTIONS | 9300 |
| TRAINING | 6421 |
| TEMPORARY SERVICES | 122 |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3562630 | Total |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 200 | BOY |
| EOY | 200 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 757746 | BOY |
| EOY | 997523 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 269083 | BOY |
| EOY | 450346 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 6791 | BOY |
| EOY | 15154 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 2960163 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 1011741 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2070601 | BOY |
| EOY | 1948422 | EOY |
Investments Other Securities InvestmentsOtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1455175 | BOY |
| EOY | 1656057 | EOY |
Intangible Assets IntangibleAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 46715 | BOY |
| EOY | 39304 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 500150 | BOY |
| EOY | 512835 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5106461 | BOY |
| EOY | 5619841 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 284681 | BOY |
| EOY | 282408 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 203990 | BOY |
| EOY | 240120 | EOY |
Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 11616 | BOY |
| EOY | 6356 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 500287 | BOY |
| EOY | 528884 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4606174 | BOY |
| EOY | 5090957 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4606174 | BOY |
| EOY | 5090957 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5106461 | BOY |
| EOY | 5619841 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expenses | 372459 | ReconcilationRevenueExpenses |
| Reconciliation Unrealized Invest | 112324 | ReconciliationUnrealizedInvest |
| Reconcilation Other Changes | 0 | ReconcilationOtherChanges |
| Info In Schedule O Part XII | X | InfoInScheduleOPartXII |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
FS Audited Basis FSAuditedBasis
| Field | Value | IRS element (for citing) |
|---|---|---|
| Financial Statement Separate | X | FinancialStatementSeparate |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | 1 | AuditCommittee |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
Schedule D IRS990ScheduleD
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 100000 | OtherCostOrOtherBasis |
| Book Value | 100000 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 2031534 | OtherCostOrOtherBasis |
| Depreciation | 301718 | Depreciation |
| Book Value | 1729816 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 701622 | OtherCostOrOtherBasis |
| Depreciation | 615019 | Depreciation |
| Book Value | 86603 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 127007 | OtherCostOrOtherBasis |
| Depreciation | 95004 | Depreciation |
| Book Value | 32003 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 1948422 | TotalOfBookValueLandBuildings |
Other Securities OtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | TIAA-CREF INVESTMENT FUND | Description |
| Book Value | 1656057 | BookValue |
| Method Of Valuation | F | MethodOfValuation |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Securities | 1656057 | TotalOfBookValueSecurities |
Other Assets OtherAssets (2 entries)
| DescriptionDescription | Book ValueBookValue |
|---|---|
| CAPITALIZED EXAM DEVELOPMENT COSTS | 502016 |
| DEPOSITS | 10819 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | 512835 | TotalBookValueOtherAssets |
| Footnote In Part XIII | X | FootnoteInPartXIII |
| Tot Revenue Etc Audited Fincl Stmt | 4032413 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | 112324 | NetUnrealizedGainsInvestments |
| Revenue Not Rptd F990 | 112324 | RevenueNotRptdF990 |
| Revenue Subtotal | 3920089 | RevenueSubtotal |
| Investment Expenses Not Included | 15000 | InvestmentExpensesNotIncluded |
| Revenue Not Rptd On Fin Stmt | 15000 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 3935089 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 3547630 | TotExpensesEtcAuditedFinclStmt |
| Expenses Not Rptd F990 | 0 | ExpensesNotRptdF990 |
| Expenses Subtotal | 3547630 | ExpensesSubtotal |
| Investment Expenses Not Included2 | 15000 | InvestmentExpensesNotIncluded2 |
| Expenses Not Rptd On Fin Stmt | 15000 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 3562630 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIII Form990ScheduleDPartXIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: | Identifier |
| Return Reference | PART X, LINE 2: | ReturnReference |
| 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. | Explanation |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Records Maintained | 0 | RecordsMaintained |
Recipient Table RecipientTable (2 entries)
| Address Line1AddressUS/AddressLine1 | CityAddressUS/City | StateAddressUS/State | ZIP CodeAddressUS/ZIPCode | EIN Of RecipientEINOfRecipient | IRC SectionIRCSection | Amount Of Cash GrantAmountOfCashGrant | Purpose Of GrantPurposeOfGrant |
|---|---|---|---|---|---|---|---|
| CONSORTIUM FOR ORIENTAL MEDICINE RESEARCH AND EDUCATION | |||||||
| 1100 W TOWN COUNTRY RD | ORANGE | CA | 92868 | 141940905 | 501(C)(3) | 6250 | AOM RESEARCH |
| AAAOM | |||||||
| 9650 ROCKVILLE PIKE | BETHESDA | MD | 20814 | 521633647 | 501(C)(6) | 2000 | STUDENT CAUCUS SPONSORSHIP |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Nbr Of501 C3 And Govt Grants | 1 | TotalNbrOf501C3AndGovtGrants |
| Total Nbr Of Other Organizations | 1 | TotalNbrOfOtherOrganizations |
Form990 Schedule I Part IV Form990ScheduleIPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | SCHEDULE I, PART 1, LINE 2 | Identifier |
| Explanation | THE ORGANIZATION ONLY GRANTS MONEY TO ORGANIZATIONS WHICH ASSIST IN ADVANCING THE FIELD OF ACUPUNCTURE OR ORIENTAL MEDICINE. ONCE FUNDS ARE GRANTED, THE ORGANIZATION MAINTAINS REGULAR CONTACT WITH THE GRANTEE THROUGHOUT THE TERM OF THE GRANT. | Explanation |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantiation Required | 1 | SubstantiationRequired |
| Compensation Committee | X | CompensationCommittee |
| Written Employment Contract | X | WrittenEmploymentContract |
| Compensation Survey | X | CompensationSurvey |
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| Severance Payment | 0 | SeverancePayment |
| Supplemental Nonqual Retire Plan | 0 | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | 0 | EquityBasedCompArrangement |
Form990 Schedule J Part II Form990ScheduleJPartII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | KORY WARD-COOK | NamePerson |
| Title | CHIEF EXECUTIVE OFFICER | Title |
| Base Compensation Filing Org | 235534 | BaseCompensationFilingOrg |
| Comp Based On Related Orgs | 0 | CompBasedOnRelatedOrgs |
| Bonus Filing Org | 0 | BonusFilingOrg |
| Bonus Related Orgs | 0 | BonusRelatedOrgs |
| Other Compensation Filing Org | 0 | OtherCompensationFilingOrg |
| Other Compensation Related Orgs | 0 | OtherCompensationRelatedOrgs |
| Deferred Comp Filing Org | 14132 | DeferredCompFilingOrg |
| Deferred Comp Related Orgs | 0 | DeferredCompRelatedOrgs |
| Nontaxable Benefits Filing Org | 12200 | NontaxableBenefitsFilingOrg |
| Nontaxable Benefits Related Orgs | 0 | NontaxableBenefitsRelatedOrgs |
| Total Compensation Filing Org | 261866 | TotalCompensationFilingOrg |
| Total Compensation Related Orgs | 0 | TotalCompensationRelatedOrgs |
| Comp Report Prior990 Filing Org | 0 | CompReportPrior990FilingOrg |
| Comp Report Prior990 Related Orgs | 0 | CompReportPrior990RelatedOrgs |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (7 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| MISSION STATEMENT | FORM 990, PART 11, LINE 1 | THE NATIONAL CERTIFICATION COMMISSION FOR ACUPUNCTURE AND ORIENTAL MEDICINE (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. |
| 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. | |
| OTHER FEES | FORM 990, PART IX, LINE 11G | HUMAN RESOURCES/PAYROLL/BENEFITS ADMINISTRATION: TOTAL EXPENSES 399,098. CONSULTANT: TOTAL EXPENSES 97,855. CONTRACTUAL SERVICES: TOTAL EXPENSES 318,725. |
| PROCESS FOR CHOOSING CPA FIRM | FORM 990, PART XII, LINE 2C | THE ORGANIZATION DID NOT MAKE ANY CHANGES TO THEIR OVERSIGHT OR SELECTION PROCESSES DURING THE TAX YEAR. |