Civic Intelligence

National Certification Commission for Acucpunture and Oriental Medicine

990 • Fiscal year 2017 • EIN 11-2760706

Jan 01, 2017 to Dec 31, 2017 • Filed on Jun 27, 2018

2025 M Street NW No 800Washington, DC 20036

(202) 381-1114

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

49th percentile

0.17x

Higher debt load relative to assets than 49% of similar nonprofits.

2017 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

55th percentile

0.21x

Higher debt load relative to revenue than 55% of similar nonprofits.

2017 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2017

Net Margin

8th percentile

-13%

Higher net margin than 8% of similar nonprofits.

2017 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

87th percentile

$284,036

Higher top officer pay than 87% of similar nonprofits.

Top officer pay equals 7.2% of source-year revenue.

2017 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2017

Asset Growth

21st percentile

-3.7%

Faster asset growth than 21% of similar nonprofits.

2017 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

21st percentile

-4.9%

Faster revenue growth than 21% of similar nonprofits.

2017 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Down

$4,919,955

Down $190,470 (-3.7%) from 2016

Net Assets

Down

$4,081,352

Down $277,686 (-6.4%) from 2016

Liabilities

Up

$838,603

Up $87,216 (+12%) from 2016

Revenue

Down

$3,937,332

Down $202,152 (-4.9%) from 2016

Expenses

Up

$4,454,353

Up $453,503 (+11%) from 2016

Net Income

Down

-$517,021

Down $655,655 (-473%) from 2016

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$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

2017

Assets$4,919,955
Liabilities$838,603
Net Assets$4,081,352

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2017

Revenue$3,937,332
Expenses$4,454,353
Net Income-$517,021
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Jun 27, 2018
Return Version
2017v2.2
Gross Receipts
$4,368,101
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$2,980,916$2,837,050▼ $143,866
Land, Buildings, and Equipment, Net$366,744$477,906▲ $111,162
Accounts Receivable$349,790$402,331▲ $52,541
Cash and Non-Interest-Bearing Accounts$386,632$68,835▼ $317,797
Savings and Temporary Cash Investments$249,593$65,754▼ $183,839
Prepaid Expenses and Deferred Charges$22,349$49,174▲ $26,825
Intangible Assets$7,786$7,786→ $0
Total Assets$5,110,425$4,919,955▼ $190,470
Other Assets Total$746,615$1,011,119▲ $264,504
Liabilities
Accounts Payable and Accrued Expenses$389,182$466,960▲ $77,778
Deferred Revenue$308,380$335,780▲ $27,400
Other Liabilities$53,825$35,863▼ $17,962
Total Liabilities$751,387$838,603▲ $87,216
Net Assets / Fund Balance
Unrestricted Net Assets$4,359,038$4,081,352▼ $277,686
Total Net Assets Fund Balance$4,359,038$4,081,352▼ $277,686
Total Liabilities and Net Assets / Fund Balance$5,110,425$4,919,955▼ $190,470

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$204,423$415,721$620,144
Other Land Buildings$273,483$109,763$383,246
Other Assets Org$980,005--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Kory Ward-cookCEOFT$254,774$29,262$284,036
Mina LarsonExecutive Deputy DirectorFT$174,476$39,638$214,114
Pamela FrommeltCERT. EXAM DEV'L & ASMT SPECIALISTFT$115,757$34,609$150,366
Irene BasoreDirector Finance & AdministrationFT$119,855$26,348$146,203
Olga CoxComm. & Customer Relations DirectorFT$100,198$14,184$114,382
Rachael TanCred. & Testing DirectorFT$105,923$5,866$111,789
David Canzone See Schedule OVice Chair (through 02/17)PT$12,950-$12,950
Frances Afua BromleyChairPT$6,900-$6,900
Iman MajdCommissionerPT$4,850-$4,850
Zonglan XuCommissionerPT$4,000-$4,000
Janet ZandCommissioner (beg. 02/17)PT$3,100-$3,100
Denise HsuCommissionerPT$2,950-$2,950
Matthew StanleyCommissioner (beg. 02/17)PT$2,700-$2,700
Steven KazmierczakTreasurerPT$1,950-$1,950
Carl JewSecretaryPT$1,800-$1,800
Eugene LondonVice ChairPT$1,050-$1,050
Jan Ste GermaineSecretary (through 02/17)PT$600-$600

Highest Paid Contractors

ContractorServicesLocationCompensation
Pearson VueExam Administration Services5601 GREEN VALLEY DRIVE, Bloomington, MN 55437$437,559
Smithbucklin CorporationManagement Services330 NORTH WABASH AVE SUITE 2000, Chicago, IL 60611$407,125
Fortune MindsCloud Integration Services7000 PARKWOOD BLVD SUITE B400, Frisco, TX 75034$100,320
Revenue and Support

Revenue Composition

Contributions and Grants
$25,000
Program Service Revenue
$3,754,495
Investment Income
$150,470
Other Revenue
$7,367
All Other Contributions
$25,000
Change in Net Assets
$-517,021

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,919,732
Revenue Not Reported on Financial Statements
$17,600
Revenue Not Reported on Form 990
$239,335
Total Revenue per Audited Statements
$4,159,067
Total Revenue per Form 990
$3,937,332
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,571,660
Salaries, Compensation, and Employee Benefits$1,854,193
Grants and Similar Amounts Paid$28,500
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$1,126,024
Fees for Services Other---$1,003,675
Depreciation Depletion---$446,259
Current Officers, Directors, Trustees, and Key Employees---$326,886
Other Employee Benefits---$223,839
Conferences and Meetings---$213,278
Occupancy---$202,575
Office Expenses---$127,653
Travel---$121,921
Advertising---$119,377
Payroll Taxes---$106,694
Pension Plan Contributions---$70,750
Insurance---$54,203
Fees for Services Legal---$41,344
Fees for Services Accounting---$28,810
Grants to Domestic Orgs---$28,500
Fees for Service Investment Mgmnt Fees---$17,600
Other Expenses---$10,682
All Other Expenses---$9,578
Interest---$349
Total Functional Expenses$0$0$0$4,454,353

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$4,454,353
Expenses per Audited Statements$4,436,753
Total Expenses per Audited Statements$4,436,753
Expenses Not Reported on Financial Statements$17,600
Expenses Not Reported on Form 990$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Wyoming Acupuncture SocietyLander, WY501(c)(6)Support the Efforts to Enact Regulations for the Safe Practice of Acupuncture in the State of Wyoming.$15,000
Kansas Association of Oriental MedicineStilwell, KS501(c)(3)SUPPORT THE ASSOCIATION'S EFFORTS TO REFINE THE RULES AND REGULATIONS THAT WILL DEFINE SAFE PRACTICE OF THE ACUPUNCTURE PROFESSION IN KANSAS.$8,000
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deferred Rent$32,224
Capital Lease$3,639
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 family members
No
Business relationship with organization members
No
Material changes to governing documents
Yes
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 A, Line 4

The organization updated it bylaws in february 2017 to remove the recertification committee as a standing committee.

Form 990, Part VI, Section A, Line 6

All nccaom diplomates are automatically members of the academy and remain members so long as they are diplomates in good standing and they do not opt out of membership in the academy. Members are eligible to serve on the academy board or to participate in standing or special committees of the membership, as appointed or selected according to the policies of the academy and the nccaom. Members may vote on academy matters only as provided in the charter or when otherwise requested to do so by the academy board with the assent of the nccaom board of commissioners. Meetings of the membership may be called by the academy board and held at the time and place specified by the board.

Form 990, Part VI, Section B, Line 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 board votes on the approval of the form 990 as is or with edits. The outside cpa firm makes changes, as needed, and provides the final form 990 to the ceo to sign and file with the irs.

Form 990, Part VI, Section B, Line 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

The compensation of the ceo is negotiated by and between the ceo and the board of commissioners. It is based on performance and comparative pay rates for similar positions in the industry. The current ceo is serving under a contract with a one-year automatic renewal. The board reviews published compensation surveys, outside benchmarks, and factors in other information, such as experience in the industry and additional qualifications. The board approves an annual budget that includes a line item for total staff salaries, which includes compensation for the ceo. The most recent compensation review was completed in june 2017. The compensation for key employees is set by the chief executive officer (ceo) with input from an outside hro. Salaries are based on annual performance reviews, benchmarking to industry standards using published compensation surveys, and relevant industry data for comparison. The board approves compensation amounts by approving an annual budget which includes a line item for total staff salaries.

Form 990, Part VI, Section C, Line 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 an honorarium for the days in which they represented nccaom at a meeting or function. A policy exists explaining honorariums. Employees' compensation represents salaries paid as employees of nccaom. During 2017, david canzone's compensation includes honorariums paid and payments made to him as a contractor for nccaom.

Filing and Contact Details

Filer

Filer Name
National Certification Commission for
EIN
11-2760706
Phone
2023811114
Address
2025 M STREET NW NO 800, WASHINGTON, DC 20036

Signing Officer

Name
Dr Kory Ward-cook
Title
Chief Executive Officer
Phone
2023811114
Signed
2018-06-27
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dr Kory Ward-cook
Formed
1982
Legal Domicile
Dc
Voting Board Members
9
Independent Board Members
9
Employees
19
Volunteers
50

Preparer

Firm
Gelman Rosenberg & Freedman
Address
4550 MONTGOMERY AVE SUITE 650N, BETHESDA, MD 20814-2930
Preparer
James Larson CPA
Phone
3019519090
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Exam administration services 843,087. Temporary services 5,018. Public relations firm 120,441. Board training consultant 10,037. Other independent contractors 25,092.

Financial Statement Notes

PART X, LINE 2:

For the years ended december 31, 2017 and 2016, the commission has documented its consideration of fasb asc 740-10, income taxes, that provides guidance for reporting uncertainty in income taxes and has determined that no material uncertain tax positions qualify for either recognition or disclosure in the financial statements.

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IRS990/ActivityOrMissionDesc0SEE PART III, LINE 1.
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt100
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt1124262
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt1238138
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt1326348
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt1434609
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt1514184
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt165866
IRS990/Form990PartVIISectionAGrp/PersonNm0FRANCES AFUA BROMLEY
IRS990/Form990PartVIISectionAGrp/PersonNm1EUGENE LONDON
IRS990/Form990PartVIISectionAGrp/PersonNm2DAVID CANZONE SEE SCHEDULE O
IRS990/Form990PartVIISectionAGrp/PersonNm3CARL JEW
IRS990/Form990PartVIISectionAGrp/PersonNm4JAN STE GERMAINE
IRS990/Form990PartVIISectionAGrp/PersonNm5STEVEN KAZMIERCZAK
IRS990/Form990PartVIISectionAGrp/PersonNm6ZONGLAN XU
IRS990/Form990PartVIISectionAGrp/PersonNm7DENISE HSU
IRS990/Form990PartVIISectionAGrp/PersonNm8MATTHEW STANLEY
IRS990/Form990PartVIISectionAGrp/PersonNm9JANET ZAND
IRS990/Form990PartVIISectionAGrp/PersonNm10IMAN MAJD
IRS990/Form990PartVIISectionAGrp/PersonNm11KORY WARD-COOK
IRS990/Form990PartVIISectionAGrp/PersonNm12MINA LARSON
IRS990/Form990PartVIISectionAGrp/PersonNm13IRENE BASORE
IRS990/Form990PartVIISectionAGrp/PersonNm14PAMELA FROMMELT
IRS990/Form990PartVIISectionAGrp/PersonNm15OLGA COX
IRS990/Form990PartVIISectionAGrp/PersonNm16RACHAEL TAN
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt06900
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt11050
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt212950
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt31800
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt4600
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt51950
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt64000
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt72950
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt82700
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt93100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt104850
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt11259774
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt12175976
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt13119855
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt14115757
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt15100198
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt16105923
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt140
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt150
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt160
IRS990/Form990PartVIISectionAGrp/TitleTxt0CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE CHAIR (THROUGH 02/17)
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt4SECRETARY (THROUGH 02/17)
IRS990/Form990PartVIISectionAGrp/TitleTxt5TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt6COMMISSIONER
IRS990/Form990PartVIISectionAGrp/TitleTxt7COMMISSIONER
IRS990/Form990PartVIISectionAGrp/TitleTxt8COMMISSIONER (BEG. 02/17)
IRS990/Form990PartVIISectionAGrp/TitleTxt9COMMISSIONER (BEG. 02/17)
IRS990/Form990PartVIISectionAGrp/TitleTxt10COMMISSIONER
IRS990/Form990PartVIISectionAGrp/TitleTxt11CEO
IRS990/Form990PartVIISectionAGrp/TitleTxt12EXECUTIVE DEPUTY DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR FINANCE & ADMINISTRATION
IRS990/Form990PartVIISectionAGrp/TitleTxt14CERT. EXAM DEV'L & ASMT SPECIALIST
IRS990/Form990PartVIISectionAGrp/TitleTxt15COMM. & CUSTOMER RELATIONS DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16CRED. & TESTING DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/Form990TFiledInd01
IRS990/FormationYr01982
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GainOrLossGrp/OtherAmt0-953
IRS990/GainOrLossGrp/SecuritiesAmt073691
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt09
IRS990/GrantsToDomesticOrgsGrp/TotalAmt028500
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd01
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/OtherAmt03507
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt0500000
IRS990/GrossReceiptsAmt04368101
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt09
IRS990/IndivRcvdGreaterThan100KCnt06
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/TotalAmt054203
IRS990/IntangibleAssetsGrp/BOYAmt07786
IRS990/IntangibleAssetsGrp/EOYAmt07786
IRS990/InterestGrp/TotalAmt0349
IRS990/InvestmentIncomeGrp/ExclusionAmt077732
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt077732
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt02980916
IRS990/InvestmentsPubTradedSecGrp/EOYAmt02837050
IRS990/IRPDocumentCnt046
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0525484
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0366744
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0477906
IRS990/LandBldgEquipCostOrOtherBssAmt01003390
IRS990/LegalDomicileStateCd0DC
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt04460
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt0426309
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO 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.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt04359038
IRS990/NetAssetsOrFundBalancesEOYAmt04081352
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt072738
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt072738
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0239335
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/TotalAmt0202575
IRS990/OfficeExpensesGrp/TotalAmt0127653
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0746615
IRS990/OtherAssetsTotalGrp/EOYAmt01011119
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0223839
IRS990/OtherExpensesGrp/Desc0SOFTWARE LICENSES
IRS990/OtherExpensesGrp/Desc1CREDIT CARD PROC. FEES
IRS990/OtherExpensesGrp/Desc2DUES & SUBSCRIPTIONS
IRS990/OtherExpensesGrp/Desc3TAXES AND LICENSES
IRS990/OtherExpensesGrp/TotalAmt0113567
IRS990/OtherExpensesGrp/TotalAmt146486
IRS990/OtherExpensesGrp/TotalAmt214303
IRS990/OtherExpensesGrp/TotalAmt310682
IRS990/OtherLiabilitiesGrp/BOYAmt053825
IRS990/OtherLiabilitiesGrp/EOYAmt035863
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS
IRS990/OtherRevenueMiscGrp/ExclusionAmt02777
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt02777
IRS990/OtherRevenueTotalAmt02777
IRS990/OtherSalariesAndWagesGrp/TotalAmt01126024
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/TotalAmt0106694
IRS990/PensionPlanContributionsGrp/TotalAmt070750
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt022349
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt049174
IRS990/PrincipalOfficerNm0DR KORY WARD-COOK
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611430
IRS990/ProgramServiceRevenueGrp/BusinessCd1611430
IRS990/ProgramServiceRevenueGrp/BusinessCd2611430
IRS990/ProgramServiceRevenueGrp/BusinessCd3900099
IRS990/ProgramServiceRevenueGrp/Desc0EXAM AND RELATED FEES
IRS990/ProgramServiceRevenueGrp/Desc1PROFESSIONAL DVLPT
IRS990/ProgramServiceRevenueGrp/Desc2PUBLICATION REVENUES
IRS990/ProgramServiceRevenueGrp/Desc3STUDY GUIDE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt03543145
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1201500
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt29775
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt375
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt03543145
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1201500
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt29775
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt375
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt098334
IRS990/PYOtherExpensesAmt02172515
IRS990/PYOtherRevenueAmt022984
IRS990/PYProgramServiceRevenueAmt04018166
IRS990/PYRevenuesLessExpensesAmt0138634
IRS990/PYSalariesCompEmpBnftPaidAmt01828335
IRS990/PYTotalExpensesAmt04000850
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt04139484
IRS990/ReconcilationRevenueExpnssAmt0-517021
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RoyaltiesRevenueGrp/ExclusionAmt01738
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt04590
IRS990/RoyaltiesRevenueGrp/UnrelatedBusinessRevenueAmt02852
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0249593
IRS990/SavingsAndTempCashInvstGrp/EOYAmt065754
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt0204423
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0415721
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0620144
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt017600
IRS990ScheduleD/ExpensesSubtotalAmt04436753
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt017600
IRS990ScheduleD/InvestmentExpensesNotIncldAmt017600
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0239335
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt031114
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt1980005
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0DEPOSITS
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1CAPITALIZED EXAM DEVELOPMENT COSTS
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0273483
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0109763
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0383246
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt032224
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt13639
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DEFERRED RENT
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1CAPITAL LEASE
IRS990ScheduleD/RevenueNotReportedAmt0239335
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt017600
IRS990ScheduleD/RevenueSubtotalAmt03919732
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0FOR THE YEARS ENDED DECEMBER 31, 2017 AND 2016, THE COMMISSION HAS DOCUMENTED ITS CONSIDERATION OF FASB ASC 740-10, INCOME TAXES, THAT PROVIDES GUIDANCE FOR REPORTING UNCERTAINTY IN INCOME TAXES AND HAS DETERMINED THAT NO MATERIAL UNCERTAIN TAX POSITIONS QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0477906
IRS990ScheduleD/TotalBookValueOtherAssetsAmt01011119
IRS990ScheduleD/TotalExpensesPerForm990Amt04454353
IRS990ScheduleD/TotalLiabilityAmt035863
IRS990ScheduleD/TotalRevenuePerForm990Amt03937332
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt04159067
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt04436753
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/RecipientTable/CashGrantAmt015000
IRS990ScheduleI/RecipientTable/CashGrantAmt18000
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501(C)(6)
IRS990ScheduleI/RecipientTable/IRCSectionDesc1501(C)(3)
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0SUPPORT THE EFFORTS TO ENACT REGULATIONS FOR THE SAFE PRACTICE OF ACUPUNCTURE IN THE STATE OF WYOMING.

Document Assets

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Filings

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