Civic Intelligence

The Commission on Massage Therapy Accreditation

990 • Fiscal year 2017 • EIN 20-0798736

Mar 01, 2016 to Feb 28, 2017 • Filed on Jan 11, 2018

Organization ProfileWWW.COMTA.ORG
2101 Wilson Blvd No 302Arlington, VA 22201

(202) 403-7744

Siviq Scores

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

Liabilities / Assets

88th percentile

0.42x

Higher debt load relative to assets than 88% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

90th percentile

0.31x

Higher debt load relative to revenue than 90% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Net Margin

14th percentile

-25%

Higher net margin than 14% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Top Officer Pay

98th percentile

$102,403

Higher top officer pay than 98% of similar nonprofits.

Top officer pay equals 29.5% of source-year revenue.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Asset Growth

12th percentile

-38%

Faster asset growth than 12% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

29th percentile

-14%

Faster revenue growth than 29% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets88th percentile

Assets

Down

$260,514

Down $158,972 (-38%) from 2016

Net Assets

Down

$151,986

Down $86,213 (-36%) from 2016

Liabilities

Down

$108,528

Down $72,759 (-40%) from 2016

Revenue And Expenses
Liabilities / Revenue90th percentileNet Margin14th percentile

Revenue

Down

$346,665

Down $57,040 (-14%) from 2016

Expenses

Up

$432,878

Up $46,821 (+12%) from 2016

Net Income

Down

-$86,213

Down $103,861 (-589%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth12th percentile

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

$600K$400K$200K$0Assets 2011: $429,523Liabilities 2011: $278,825Net Assets 2011: $150,6982011Assets 2012: $308,672Liabilities 2012: $138,063Net Assets 2012: $170,6092012Assets 2013: $443,776Liabilities 2013: $222,577Net Assets 2013: $221,1992013Assets 2014: $229,719Liabilities 2014: $74,916Net Assets 2014: $154,8032014Assets 2015: $424,539Liabilities 2015: $203,988Net Assets 2015: $220,5512015Assets 2016: $419,486Liabilities 2016: $181,287Net Assets 2016: $238,1992016Assets 2017: $260,514Liabilities 2017: $108,528Net Assets 2017: $151,9862017Assets 2018: $272,221Liabilities 2018: $95,159Net Assets 2018: $177,0622018Assets 2019: $374,001Liabilities 2019: $165,299Net Assets 2019: $208,7022019Assets 2020: $319,873Liabilities 2020: $76,341Net Assets 2020: $243,5322020Assets 2021: $459,979Liabilities 2021: $89,706Net Assets 2021: $370,2732021Assets 2022: $552,461Liabilities 2022: $80,402Net Assets 2022: $472,0592022Assets 2023: $546,531Liabilities 2023: $69,503Net Assets 2023: $477,0282023Assets 2024: $595,071Liabilities 2024: $103,765Net Assets 2024: $491,3062024Assets 2025: $543,700Liabilities 2025: $75,638Net Assets 2025: $468,0622025

Highlighted filing

2017

Assets$260,514
Liabilities$108,528
Net Assets$151,986
Open 2017 Filing

Operations Trend

Revenue Growth29th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$600K$400K$200K$0-$200KExpenses 2011: $453,7942011Expenses 2012: $421,1442012Expenses 2013: $431,1832013Revenue 2014: $397,670Expenses 2014: $464,066Net Income 2014: -$66,3962014Revenue 2015: $514,181Expenses 2015: $448,433Net Income 2015: $65,7482015Revenue 2016: $403,705Expenses 2016: $386,057Net Income 2016: $17,6482016Revenue 2017: $346,665Expenses 2017: $432,878Net Income 2017: -$86,2132017Revenue 2018: $281,466Expenses 2018: $256,390Net Income 2018: $25,0762018Revenue 2019: $243,162Expenses 2019: $211,522Net Income 2019: $31,6402019Revenue 2020: $249,225Expenses 2020: $214,395Net Income 2020: $34,8302020Revenue 2021: $280,916Expenses 2021: $154,175Net Income 2021: $126,7412021Revenue 2022: $283,778Expenses 2022: $181,992Net Income 2022: $101,7862022Revenue 2023: $211,006Expenses 2023: $206,037Net Income 2023: $4,9692023Revenue 2024: $261,512Expenses 2024: $247,234Net Income 2024: $14,2782024Revenue 2025: $261,134Expenses 2025: $284,378Net Income 2025: -$23,2442025

Highlighted filing

2017

Revenue$346,665
Expenses$432,878
Net Income-$86,213
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Mar 1, 2016 to Feb 28, 2017
Signed
Jan 11, 2018
Return Version
2016v3.0
Gross Receipts
$346,665
Mission and Program Overview

Mission

The commission on massage therapy accreditation, a non-profit independent body, seeks to improve the quality of education for students seeking education in the fields of massage therapy and bodywork through an accreditation process that reflects the current and emerging professional practice standards.

SEE PART III, LINE 1.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$167,570$192,987▲ $25,417
Savings and Temporary Cash Investments$202,202$32,645▼ $169,557
Land, Buildings, and Equipment, Net$28,423$18,592▼ $9,831
Prepaid Expenses and Deferred Charges$18,291$16,290▼ $2,001
Accounts Receivable$3,000--
Total Assets$419,486$260,514▼ $158,972
Liabilities
Deferred Revenue$157,345$83,256▼ $74,089
Accounts Payable and Accrued Expenses$23,942$25,272▲ $1,330
Total Liabilities$181,287$108,528▼ $72,759
Net Assets / Fund Balance
Unrestricted Net Assets$238,199$151,986▼ $86,213
Total Net Assets Fund Balance$238,199$151,986▼ $86,213
Total Liabilities and Net Assets / Fund Balance$419,486$260,514▼ $158,972

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$17,249$33,501$50,750
Equipment$1,343$5,131$6,474
Compensation and Service Providers
Top Officer Pay98th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Kate ZulaskiExecutive DirectorFT$84,984$17,419$102,403

Board Members and Trustees

NameTitle
Dawn HogueChair
Cliff KornVice-chair/treasurer
Beverley GiroudCommissioner
Christine Kiely-granstaffCommissioner
Dale HealeyCommissioner
Denise Van NostgranCommissioner
Jeff HarmonCommissioner
Randy SwensonCommissioner
Susanne SchmalingCommissioner
Toshiana BakerCommissioner
Cg FunkCommissioner (until Dec. 2016)
Patricia MaloneySecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$346,202
Investment Income
$463
Other Revenue
$0
Change in Net Assets
$-86,213

Audited Revenue Reconciliation

Revenue per Audited Statements
$346,665
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$346,665
Total Revenue per Form 990
$346,665
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$255,475
Salaries, Compensation, and Employee Benefits$177,403
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$36,676$55,014-$91,690
Travel$62,663$22,025-$84,688
Other Salaries and Wages$53,683$5,965-$59,648
Information Technology$31,141$5,941-$37,082
Fees for Services Accounting$14,670$17,930-$32,600
Office Expenses$7,441$13,536-$20,977
Fees for Services Legal$8,575$10,482-$19,057
Payroll Taxes$11,514$7,360-$18,874
Fees for Services Other$5,445$6,655-$12,100
Conferences and Meetings$6,022$5,391-$11,413
Depreciation Depletion$6,882$2,949-$9,831
Insurance$6,785$2,908-$9,693
Other Employee Benefits$6,472$719-$7,191
Advertising$1,127$4,506-$5,633
Occupancy$3,157$1,578-$4,735
Interest$148$149-$297
Other Expenses$75$75-$150
Total Functional Expenses$266,086$166,792$0$432,878

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$432,878
Total Expenses per Audited Statements$432,878
Total Expenses per Form 990$432,878
Expenses Not Reported on Financial Statements$0
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
Lobbying 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 family members
No
Business relationship with organization members
No
Material changes to governing documents
Yes
Compensation from other sources disclosed
No
CEO compensation reviewed
No
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 commission amended its articles of incorporation to expand its purpose to include establishing and maintaining valid and reliable standards for the accreditation of educational institutions and instructional programs of esthetics and the endorsement of therapeutic massage, bodywork and esthetics curriculum.”

Form 990, Part VI, Section A, Line 6

“The commission has one class of members.”

Form 990, Part VI, Section A, Line 7A

“The governing body is elected by the members of the commission. A slate of qualified nominees for the open positions is published for all eligible voting members to review. The slate includes personal statements from the nominees and details on how they fit the category for their nomination. Each voting member votes for one candidate in each open category. The majority vote within each category determines the elected candidate. If there is a future opening outside the regular cycle, the chair of the elected governing body appoints a new director to fill the vacancy.”

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

“The form 990 was prepared by the outside accountants and reviewed by the executive director. A draft of the form 990 was also reviewed by the executive committee. A final copy is sent to the board prior to filing.”

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

“Prior to each commission meeting, all commissioners are asked to update their conflict declarations. All staff members have signed forms on file, which are updated at each october meeting of the commission. Individuals with conflicts of interest are not permitted to vote on matters related to the conflict and may be asked to excuse themselves during the discussion.”

Form 990, Part VI, Section C, Line 19

“The commission makes the current version of the governing by-laws available on the website for public review. The financial statements and the conflict of interest and ethical conduct policies are made available upon request.”

Filing and Contact Details

Filer

Filer Name
The Commission on Massage Therapy
EIN
20-0798736
Phone
2024037744
Address
2101 WILSON BLVD NO 302, ARLINGTON, VA 22201

Signing Officer

Name
Dawn Hogue
Title
Executive Director
Phone
2024037744
Signed
2018-01-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dawn Hogue
Formed
2004
Legal Domicile
Il
Voting Board Members
11
Independent Board Members
11
Employees
2
Volunteers
11

Preparer

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

Financial Statement Notes

PART X, LINE 2:

“For the year ended february 28, 2017, 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.”

Raw XML AppendixShowing 400 of 495 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/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0THE COMMISSION ON MASSAGE THERAPY ACCREDITATION, A NON-PROFIT INDEPENDENT BODY, SEEKS TO IMPROVE THE QUALITY OF EDUCATION FOR STUDENTS SEEKING EDUCATION IN THE FIELDS OF MASSAGE THERAPY AND BODYWORK THROUGH AN ACCREDITATION PROCESS THAT REFLECTS THE CURRENT AND EMERGING PROFESSIONAL PRACTICE STANDARDS.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0238199
IRS990/NetAssetsOrFundBalancesEOYAmt0151986
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt01578
IRS990/OccupancyGrp/ProgramServicesAmt03157
IRS990/OccupancyGrp/TotalAmt04735
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt013536
IRS990/OfficeExpensesGrp/ProgramServicesAmt07441
IRS990/OfficeExpensesGrp/TotalAmt020977
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt0719
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt06472
IRS990/OtherEmployeeBenefitsGrp/TotalAmt07191
IRS990/OtherExpensesGrp/Desc0DUES & PUBLICATIONS
IRS990/OtherExpensesGrp/Desc1REGISTRATION FEES
IRS990/OtherExpensesGrp/Desc2MISCELLANEOUS
IRS990/OtherExpensesGrp/Desc3ANNUAL REPORT FILING
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt03024
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1387
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt2198
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt375
IRS990/OtherExpensesGrp/ProgramServicesAmt03025
IRS990/OtherExpensesGrp/ProgramServicesAmt1387
IRS990/OtherExpensesGrp/ProgramServicesAmt2198
IRS990/OtherExpensesGrp/ProgramServicesAmt375
IRS990/OtherExpensesGrp/TotalAmt06049
IRS990/OtherExpensesGrp/TotalAmt1774
IRS990/OtherExpensesGrp/TotalAmt2396
IRS990/OtherExpensesGrp/TotalAmt3150
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt05965
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt053683
IRS990/OtherSalariesAndWagesGrp/TotalAmt059648
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt07360
IRS990/PayrollTaxesGrp/ProgramServicesAmt011514
IRS990/PayrollTaxesGrp/TotalAmt018874
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt018291
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt016290
IRS990/PrincipalOfficerNm0DAWN HOGUE
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0ACCREDITATION FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0346202
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0346202
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0444
IRS990/PYOtherExpensesAmt0225892
IRS990/PYOtherRevenueAmt0292
IRS990/PYProgramServiceRevenueAmt0402969
IRS990/PYRevenuesLessExpensesAmt017648
IRS990/PYSalariesCompEmpBnftPaidAmt0160165
IRS990/PYTotalExpensesAmt0386057
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0403705
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-86213
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0346202
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0202202
IRS990/SavingsAndTempCashInvstGrp/EOYAmt032645
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt045000
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt02000
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt02750
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt049750
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0463
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0444
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0414
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0530
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0644
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt02495
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0346202
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0402969
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0467697
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0391806
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0474055
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt02082729
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0463
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0444
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0414
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0530
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0644
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt02495
IRS990ScheduleA/InvestmentIncomeCYPct00.00120
IRS990ScheduleA/InvestmentIncomePYPct00.00110
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt0292
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt01070
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt03334
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt04324
IRS990ScheduleA/OtherIncome509Grp/TotalAmt09020
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.73150
IRS990ScheduleA/PublicSupportPY509Pct00.75710
IRS990ScheduleA/PublicSupportTotal509Amt01568338
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt0138724
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt083927
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt0194260
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt071801
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt075429
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt0564141
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearAmt0138724
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus1YearAmt083927
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus2YearsAmt0194260
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus3YearsAmt071801
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus4YearsAmt075429
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt0564141
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0346202
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0402969
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0512697
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0393806
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0476805
IRS990ScheduleA/Total509Grp/TotalAmt02132479
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0346665
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0403705
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0514181
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0397670
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0481773
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt02143994
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt01343
IRS990ScheduleD/EquipmentGrp/DepreciationAmt05131
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt06474
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0432878
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt017249
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt033501
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt050750
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0346665
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0FOR THE YEAR ENDED FEBRUARY 28, 2017, 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/TotalBookValueLandBuildingsAmt018592
IRS990ScheduleD/TotalExpensesPerForm990Amt0432878
IRS990ScheduleD/TotalRevenuePerForm990Amt0346665
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0346665
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0432878
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE COMMISSION AMENDED ITS ARTICLES OF INCORPORATION TO EXPAND ITS PURPOSE TO INCLUDE ESTABLISHING AND MAINTAINING VALID AND RELIABLE STANDARDS FOR THE ACCREDITATION OF EDUCATIONAL INSTITUTIONS AND INSTRUCTIONAL PROGRAMS OF ESTHETICS AND THE ENDORSEMENT OF THERAPEUTIC MASSAGE, BODYWORK AND ESTHETICS CURRICULUM.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE COMMISSION HAS ONE CLASS OF MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE GOVERNING BODY IS ELECTED BY THE MEMBERS OF THE COMMISSION. A SLATE OF QUALIFIED NOMINEES FOR THE OPEN POSITIONS IS PUBLISHED FOR ALL ELIGIBLE VOTING MEMBERS TO REVIEW. THE SLATE INCLUDES PERSONAL STATEMENTS FROM THE NOMINEES AND DETAILS ON HOW THEY FIT THE CATEGORY FOR THEIR NOMINATION. EACH VOTING MEMBER VOTES FOR ONE CANDIDATE IN EACH OPEN CATEGORY. THE MAJORITY VOTE WITHIN EACH CATEGORY DETERMINES THE ELECTED CANDIDATE. IF THERE IS A FUTURE OPENING OUTSIDE THE REGULAR CYCLE, THE CHAIR OF THE ELECTED GOVERNING BODY APPOINTS A NEW DIRECTOR TO FILL THE VACANCY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE FORM 990 WAS PREPARED BY THE OUTSIDE ACCOUNTANTS AND REVIEWED BY THE EXECUTIVE DIRECTOR. A DRAFT OF THE FORM 990 WAS ALSO REVIEWED BY THE EXECUTIVE COMMITTEE. A FINAL COPY IS SENT TO THE BOARD PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4PRIOR TO EACH COMMISSION MEETING, ALL COMMISSIONERS ARE ASKED TO UPDATE THEIR CONFLICT DECLARATIONS. ALL STAFF MEMBERS HAVE SIGNED FORMS ON FILE, WHICH ARE UPDATED AT EACH OCTOBER MEETING OF THE COMMISSION. INDIVIDUALS WITH CONFLICTS OF INTEREST ARE NOT PERMITTED TO VOTE ON MATTERS RELATED TO THE CONFLICT AND MAY BE ASKED TO EXCUSE THEMSELVES DURING THE DISCUSSION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE COMMISSION MAKES THE CURRENT VERSION OF THE GOVERNING BY-LAWS AVAILABLE ON THE WEBSITE FOR PUBLIC REVIEW. THE FINANCIAL STATEMENTS AND THE CONFLICT OF INTEREST AND ETHICAL CONDUCT POLICIES ARE MADE AVAILABLE UPON REQUEST.

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Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$260,514
Liabilities
$108,528
Net assets
$151,986
Revenue
$346,665
Expenses
$432,878
Net income
-$86,213
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.44$0.76$4.68$2.61$2.84$0.23
2024Detailed filing. Detailed filing data is available for this year.$5.95$1.04$4.91$2.62$2.47$0.14
2023Detailed filing. Detailed filing data is available for this year.$5.47$0.70$4.77$2.11$2.06$0.05
2022Detailed filing. Detailed filing data is available for this year.$5.52$0.80$4.72$2.84$1.82$1.02
2021Detailed filing. Detailed filing data is available for this year.$4.60$0.90$3.70$2.81$1.54$1.27
2020Detailed filing. Detailed filing data is available for this year.$3.20$0.76$2.44$2.49$2.14$0.35
2019Detailed filing. Detailed filing data is available for this year.$3.74$1.65$2.09$2.43$2.12$0.32
2018Detailed filing. Detailed filing data is available for this year.$2.72$0.95$1.77$2.81$2.56$0.25
2017Detailed filing. Detailed filing data is available for this year.$2.61$1.09$1.52$3.47$4.33$0.86
2016Detailed filing. Detailed filing data is available for this year.$4.19$1.81$2.38$4.04$3.86$0.18
2015Detailed filing. Detailed filing data is available for this year.$4.25$2.04$2.21$5.14$4.48$0.66
2014Detailed filing. Detailed filing data is available for this year.$2.30$0.75$1.55$3.98$4.64$0.66
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.44$2.23$2.21$4.31
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.09$1.38$1.71$4.21
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.30$2.79$1.51$4.54