Civic Intelligence

National Certification Commission for Acucpunture and Oriental Medicine

EIN 11-2760706 • 501(c)6 • Alexandria, VA

View Organization Page

Profile

To assure the safety and well-being of the public and to advance and advocate the professional practice of nccaom board certified acupuncturists by promoting established national standards focused on competence and credentialing.

1199 N Fairfax Street Suite 220Alexandria, VA 22314

www.thenccaom.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

34th percentile

0.11x

Higher debt load relative to assets than 34% of similar nonprofits.

501(c)6 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

29th percentile

0.13x

Higher debt load relative to revenue than 29% of similar nonprofits.

501(c)6 • $5M-$10M nonprofits • Source year 2024

Net Margin

49th percentile

4.4%

Higher net margin than 49% of similar nonprofits.

501(c)6 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

57th percentile

$307,998

Higher top officer pay than 57% of similar nonprofits.

Top officer pay equals 6.8% of source-year revenue.

501(c)6 • $5M-$10M nonprofits • Source year 2024

Asset Growth

69th percentile

10%

Faster asset growth than 69% of similar nonprofits.

501(c)6 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

41st percentile

3.8%

Faster revenue growth than 41% of similar nonprofits.

501(c)6 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets34th percentile

Assets

Up

$5,206,315

Up $479,771 (+10%) from 2023

Liabilities

Down

$585,345

Down $18,094 (-3.0%) from 2023

Net Assets

Up

$4,620,970

Up $497,865 (+12%) from 2023

Operations
Liabilities / Revenue29th percentileNet Margin49th percentile

Revenue

Up

$4,515,548

Up $166,806 (+3.8%) from 2023

Expenses

Down

$4,316,531

Down $138,439 (-3.1%) from 2023

Net Income

Up

$199,017

Up $305,245 (+287%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth69th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$8.0M$6.0M$4.0M$2.0M$0Assets 2011: $5,106,461Liabilities 2011: $500,287Net Assets 2011: $4,606,1742011Assets 2012: $5,619,841Liabilities 2012: $528,884Net Assets 2012: $5,090,9572012Assets 2013: $6,071,977Liabilities 2013: $625,955Net Assets 2013: $5,446,0222013Assets 2014: $5,854,300Liabilities 2014: $703,756Net Assets 2014: $5,150,5442014Assets 2015: $4,904,263Liabilities 2015: $822,507Net Assets 2015: $4,081,7562015Assets 2016: $5,110,425Liabilities 2016: $751,387Net Assets 2016: $4,359,0382016Assets 2017: $4,919,955Liabilities 2017: $838,603Net Assets 2017: $4,081,3522017Assets 2018: $4,284,873Liabilities 2018: $876,636Net Assets 2018: $3,408,2372018Assets 2019: $4,168,787Liabilities 2019: $785,840Net Assets 2019: $3,382,9472019Assets 2020: $5,275,855Liabilities 2020: $1,100,252Net Assets 2020: $4,175,6032020Assets 2021: $5,863,936Liabilities 2021: $840,107Net Assets 2021: $5,023,8292021Assets 2022: $4,693,906Liabilities 2022: $763,601Net Assets 2022: $3,930,3052022Assets 2023: $4,726,544Liabilities 2023: $603,439Net Assets 2023: $4,123,1052023Assets 2024: $5,206,315Liabilities 2024: $585,345Net Assets 2024: $4,620,9702024

Highlighted filing

2024

Assets$5,206,315
Liabilities$585,345
Net Assets$4,620,970
Open 2024 Filing

Operations Trend

Revenue Growth41st percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2011: $3,582,867Expenses 2011: $3,384,473Net Income 2011: $198,3942011Expenses 2012: $3,562,6302012Revenue 2013: $3,888,905Expenses 2013: $3,641,326Net Income 2013: $247,5792013Revenue 2014: $3,856,196Expenses 2014: $3,916,608Net Income 2014: -$60,4122014Revenue 2015: $3,114,414Expenses 2015: $4,005,687Net Income 2015: -$891,2732015Revenue 2016: $4,139,484Expenses 2016: $4,000,850Net Income 2016: $138,6342016Revenue 2017: $3,937,332Expenses 2017: $4,454,353Net Income 2017: -$517,0212017Revenue 2018: $3,742,648Expenses 2018: $4,193,727Net Income 2018: -$451,0792018Revenue 2019: $4,252,868Expenses 2019: $4,345,352Net Income 2019: -$92,4842019Revenue 2020: $4,471,115Expenses 2020: $3,809,481Net Income 2020: $661,6342020Revenue 2021: $4,403,401Expenses 2021: $3,703,436Net Income 2021: $699,9652021Revenue 2022: $3,496,299Expenses 2022: $4,244,407Net Income 2022: -$748,1082022Revenue 2023: $4,348,742Expenses 2023: $4,454,970Net Income 2023: -$106,2282023Revenue 2024: $4,515,548Expenses 2024: $4,316,531Net Income 2024: $199,0172024

Highlighted filing

2024

Revenue$4,515,548
Expenses$4,316,531
Net Income$199,017
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$5,206,315
Liabilities
$585,345
Net assets
$4,620,970
Revenue
$4,515,548
Expenses
$4,316,531
Net income
$199,017
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$5.21$0.59$4.62$4.52$4.32$0.20
2023Detailed filing. Detailed filing data is available for this year.$4.73$0.60$4.12$4.35$4.45$0.11
2022Detailed filing. Detailed filing data is available for this year.$4.69$0.76$3.93$3.50$4.24$0.75
2021Detailed filing. Detailed filing data is available for this year.$5.86$0.84$5.02$4.40$3.70$0.70
2020Detailed filing. Detailed filing data is available for this year.$5.28$1.10$4.18$4.47$3.81$0.66
2019Detailed filing. Detailed filing data is available for this year.$4.17$0.79$3.38$4.25$4.35$0.09
2018Detailed filing. Detailed filing data is available for this year.$4.28$0.88$3.41$3.74$4.19$0.45
2017Detailed filing. Detailed filing data is available for this year.$4.92$0.84$4.08$3.94$4.45$0.52
2016Detailed filing. Detailed filing data is available for this year.$5.11$0.75$4.36$4.14$4.00$0.14
2015Detailed filing. Detailed filing data is available for this year.$4.90$0.82$4.08$3.11$4.01$0.89
2014Detailed filing. Detailed filing data is available for this year.$5.85$0.70$5.15$3.86$3.92$0.06
2013Detailed filing. Detailed filing data is available for this year.$6.07$0.63$5.45$3.89$3.64$0.25
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.62$0.53$5.09$3.56
2011Summary only. Only limited summary data is available for this year.$5.11$0.50$4.61$3.58$3.38$0.20
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 7, 2025
Return Version
2024v5.2
Gross Receipts
$4,775,611
Mission and Program Overview

Mission

To assure the safety and well-being of the public and to advance the professional practice of acupuncture and oriental medicine by establishing and promoting national evidence-based standards of competence and credentialing.

SEE PART III, LINE 1.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$2,378,010$2,736,212▲ $358,202
Accounts Receivable$298,551$384,799▲ $86,248
Land, Buildings, and Equipment, Net$375,608$285,821▼ $89,787
Cash and Non-Interest-Bearing Accounts$170,064$164,352▼ $5,712
Savings and Temporary Cash Investments$39,249$43,658▲ $4,409
Prepaid Expenses and Deferred Charges$3,644$22,099▲ $18,455
Total Assets$4,726,544$5,206,315▲ $479,771
Other Assets Total$1,461,418$1,569,374▲ $107,956
Liabilities
Accounts Payable and Accrued Expenses$400,944$372,795▼ $28,149
Deferred Revenue$202,495$212,550▲ $10,055
Total Liabilities$603,439$585,345▼ $18,094
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$4,123,105$4,620,970▲ $497,865
Total Net Assets Fund Balance$4,123,105$4,620,970▲ $497,865
Total Liabilities and Net Assets / Fund Balance$4,726,544$5,206,315▲ $479,771

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$285,821$1,280,859$1,566,680
Other Assets Org$1,569,374--
Compensation and Service Providers
Top Officer Pay57th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Mina LarsonCEOFT$271,128$36,870$307,998
Olga CoxCOOFT$176,150$27,732$203,882
Pamela FrommeltDirector of Exam Dev. and TestingFT$133,367$47,942$181,309
James MchughDirector of ItFT$128,102$32,660$160,762
Yvonne SandersDirector of Exam Dev. and Data BaseFT$122,768$16,177$138,945
Tuesday WassermanCommissionerPT$3,950-$3,950
Janet ZandChairPT$3,600-$3,600
Nicholas DoughertyVice ChairPT$3,150-$3,150
Wu-hsun YangCommissionerPT$2,850-$2,850
Jayne TsuchiyamaCommissionerPT$1,650-$1,650
Zonglan XuCommissionerPT$1,200-$1,200
Belinda AndersonCommissionerPT$975-$975
David CanzoneTreasurerPT$450-$450

Board Members and Trustees

NameTitle
Divya ParikhSecretary

Highest Paid Contractors

ContractorServicesLocationCompensation
Smithbucklin CorporationManagement Services330 NORTH WABASH AVE SUITE 2000, Chicago, IL 60611, In$1,107,292
Sutton Enterprises INCIt424 DIANA CT STE A, Bensenville, IL 60106-3221$272,604
LogicdeerIt-$210,327
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$4,438,746
Investment Income
$76,479
Other Revenue
$323
Change in Net Assets
$199,017

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,497,141
Revenue Not Reported on Financial Statements
$18,407
Revenue Not Reported on Form 990
$298,848
Total Revenue per Audited Statements
$4,795,989
Total Revenue per Form 990
$4,515,548
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$3,211,432
Salaries, Compensation, and Employee Benefits$1,105,099
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other---$1,494,724
Depreciation Depletion---$622,670
Current Officers, Directors, Trustees, and Key Employees---$532,205
Information Technology---$413,788
Other Salaries and Wages---$396,207
Fees for Services Accounting---$214,749
Travel---$130,604
Office Expenses---$99,446
Payroll Taxes---$74,892
Other Employee Benefits---$63,100
Insurance---$49,882
Pension Plan Contributions---$38,695
Other Expenses---$22,244
Fees for Service Investment Mgmnt Fees---$18,407
Advertising---$13,977
Interest---$7,602
Fees for Services Legal---$5,888
All Other Expenses---$4,124
Total Functional Expenses$0$0$0$4,316,531

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$4,316,531
Expenses per Audited Statements$4,298,124
Total Expenses per Audited Statements$4,298,124
Expenses Not Reported on Financial Statements$18,407
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

“An outside cpa firm prepares the form 990. The ceo and director of finance & administration then review the draft. A copy of the draft is also placed on a secure website for all officers and commissioners to review as part of the agenda for the next board meeting. The finance committee votes on the approval of the form 990 as is or with edits. The outside cpa firm makes changes, as needed, and provides the final form 990 to the ceo to sign and file with the irs.”

Form 990, Part VI, Section B, Line 12C

“The organization conducts annual reviews in which potential conflicts are referred to the executive committee. If a conflict of interest exists, the commissioner is requested to either terminate the relationship or step down as commissioner.”

Form 990, Part VI, Section B, Line 15A

“Athe compensation of the ceo is negotiated by and between the ceo and the board of commissioners. It is based on performance and comparative pay rates for similar positions in the industry. The current ceo was hired in july 2019 and her contract automatically renewed on january 1, 2023 and continues for three years. The board reviews published compensation surveys, outside benchmarks, and factors in other information, such as experience in the industry and additional qualifications. The board approves an annual budget that includes a line item for total staff salaries, which includes compensation for the ceo. The most recent compensation review was completed in december 2024. The compensation for key employees is set by the chief executive officer (ceo) with input from an outside hro. Salaries are based on annual performance reviews, benchmarking to industry standards using published compensation surveys, and relevant industry data for comparison. The board approves compensation amounts by approving an annual budget which includes a line item for total staff salaries.”

Form 990, Part VI, Section C, Line 19

“Nccaom makes its governing documents and conflict of interest policy available upon request. The audited statement of activities are published in the annual report of the diplomate newsletter, which is available to all diplomates and posted on the nccaom website for public viewing.”

FORM 990, PART VII, SECTION A:

“Directors and officers are compensated (paid honoraria) for the days in which they represented nccaom at a meeting or function. Compensation amounts are determined by the nccaom's honorarium policy. Employees' compensation represents salaries paid as employees of nccaom.”

Filing and Contact Details

Filer

Filer Name
National Certification Commission for
EIN
11-2760706
Phone
8883811140
Address
1199 N FAIRFAX STREET SUITE 220, ALEXANDRIA, VA 22314

Signing Officer

Name
Mina Larson
Title
CEO
Phone
8883811140
Signed
2025-11-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mina Larson
Formed
1982
Legal Domicile
Dc
Voting Board Members
11
Independent Board Members
11
Employees
10
Volunteers
65

Preparer

Firm
Gelman Rosenberg & Freedman
Address
4550 MONTGOMERY AVE SUITE 800N, BETHESDA, MD 20814-2930
Preparer
Elizabeth W Heller
Phone
3019519090
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

“Exam administration services 429,948. Government relations 145,392. Other independent contractors 72,781. Diplomate services 226,392. Certification and recertification services 620,211.”

Raw XML AppendixShowing 400 of 517 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/ActivityOrMissionDesc0SEE PART III, LINE 1.
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IRS990/Desc0AS A PART OF ITS MISSION, THE NCCAOM IS DEDICATED TO PROMOTING NATIONALLY ACCREDITED CERTIFICATION PROGRAMS AND CERTIFIED PRACTITIONERS (DIPLOMATES) TO CONSUMERS AND THE PUBLIC. NCCAOM ACCOMPLISHES THIS BY ADVOCATING FOR DIPLOMATES AND BY CONTINUOUSLY OFFERING CUSTOMIZED SERVICES FOR DIPLOMATES TO PROMOTE THEIR CERTIFICATION, SUCH AS MARKETING AND CONSUMER BROCHURES, PRESS PACKETS, AND STATISTICS ABOUT THE PROFESSION. THESE TOOLS EMPOWER DIPLOMATES TO BETTER INFORM CONSUMERS ABOUT THE BENEFITS OF CHOOSING AN NCCAOM CERTIFIED PRACTITIONER. IN RECENT YEARS, THE NCCAOM HAS ALSO WORKED DIRECTLY WITH FEDERAL GOVERNMENT AGENCIES TO ESTABLISH RECOGNITION OF ITS CERTIFICATION PROGRAMS AND ITS DIPLOMATES IN THE FEDERAL AREA, A VERY IMPORTANT ASPECT OF ITS MISSION. (CONTINUED ON SCHEDULE O)THIS INCLUDES PROVIDING SUPPORTING DATA TO THE BUREAU OF LABOR AND STATISTICS FOR THE CREATION OF A DISTINCT JOB CLASSIFICATION CODE FOR ACUPUNCTURISTS IN THE OCCUPATION OUTLOOK HANDBOOK. NCCAOM IS THE ONLY NATIONAL ORGANIZATION THAT PROVIDES ENTRY CERTIFICATION FOR THE PRACTICE OF ACUPUNCTURE AND ORIENTAL MEDICINE. NCCAOM CERTIFICATION AND/OR THE PASSING OF THE NCCAOM CERTIFICATION EXAMINATION(S) ARE RECOGNIZED FOR LICENSURE BY 47 STATES, INCLUDING THE DISTRICT OF COLUMBIA, (WHICH REPRESENTS 98 PERCENT OF THE STATES THAT REGULATE ACUPUNCTURE). THE NCCAOM ISSUES CERTIFICATES IN ACUPUNCTURE, ORIENTAL MEDICINE, AND CHINESE HERBOLOGY.
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