Civic Intelligence

National Accrediting Commission of Career Arts & Sciences Inc.

990 • Fiscal year 2019 • EIN 52-0902160

Jul 01, 2018 to Jun 30, 2019 • Filed on Jun 15, 2020

3015 Colvin StAlexandria, VA 22314

(703) 600-7600

Siviq Scores

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

Liabilities / Assets

62nd percentile

0.27x

Higher debt load relative to assets than 62% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Liabilities / Revenue

67th percentile

0.36x

Higher debt load relative to revenue than 67% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Net Margin

71st percentile

13%

Higher net margin than 71% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Top Officer Pay

93rd percentile

$409,638

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 5.8% of source-year revenue.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Asset Growth

66th percentile

8.9%

Faster asset growth than 66% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2018 to 2019

Revenue Growth

23rd percentile

-8.5%

Faster revenue growth than 23% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2018 to 2019

Assets

Flat

$9,416,480

Flat from 2019

Net Assets

Flat

$6,854,405

Flat from 2019

Liabilities

Flat

$2,562,075

Flat from 2019

Revenue

Flat

$7,061,583

Flat from 2019

Expenses

Flat

$6,131,654

Flat from 2019

Net Income

Flat

$929,929

Flat from 2019

Historical Trend

Balance Sheet Trend

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

$15M$10M$5.0M$0Assets 2010: $2,920,018Liabilities 2010: $1,128,891Net Assets 2010: $1,791,1272010Assets 2011: $3,842,912Liabilities 2011: $1,424,554Net Assets 2011: $2,418,3582011Assets 2012: $4,228,239Liabilities 2012: $1,428,860Net Assets 2012: $2,799,3792012Assets 2013: $4,994,526Liabilities 2013: $1,586,202Net Assets 2013: $3,408,3242013Assets 2014: $5,160,875Liabilities 2014: $1,388,374Net Assets 2014: $3,772,5012014Assets 2015: $4,727,869Liabilities 2015: $1,262,923Net Assets 2015: $3,464,9462015Assets 2016: $7,280,163Liabilities 2016: $3,279,069Net Assets 2016: $4,001,0942016Assets 2017: $7,726,502Liabilities 2017: $3,029,729Net Assets 2017: $4,696,7732017Assets 2018: $8,650,370Liabilities 2018: $2,833,350Net Assets 2018: $5,817,0202018Assets 2019: $9,416,480Liabilities 2019: $2,562,075Net Assets 2019: $6,854,4052019Assets 2019: $9,416,480Liabilities 2019: $2,562,075Net Assets 2019: $6,854,4052019Assets 2020: $9,847,705Liabilities 2020: $1,926,784Net Assets 2020: $7,920,9212020Assets 2021: $11,735,741Liabilities 2021: $3,573,332Net Assets 2021: $8,162,4092021Assets 2022: $10,875,364Liabilities 2022: $1,935,964Net Assets 2022: $8,939,4002022Assets 2023: $10,410,724Liabilities 2023: $1,468,683Net Assets 2023: $8,942,0412023Assets 2024: $10,882,672Liabilities 2024: $1,310,156Net Assets 2024: $9,572,5162024

Highlighted filing

2019

Assets$9,416,480
Liabilities$2,562,075
Net Assets$6,854,405

Operations Trend

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

$10M$5.0M$0-$5.0MExpenses 2010: $5,715,4172010Revenue 2011: $6,619,898Expenses 2011: $5,992,667Net Income 2011: $627,2312011Expenses 2012: $6,713,0282012Expenses 2013: $7,160,5822013Revenue 2014: $7,571,262Expenses 2014: $7,207,035Net Income 2014: $364,2272014Revenue 2015: $6,611,392Expenses 2015: $6,918,947Net Income 2015: -$307,5552015Revenue 2016: $6,539,919Expenses 2016: $6,019,980Net Income 2016: $519,9392016Revenue 2017: $6,878,052Expenses 2017: $6,208,967Net Income 2017: $669,0852017Revenue 2018: $7,717,504Expenses 2018: $6,477,407Net Income 2018: $1,240,0972018Revenue 2019: $7,061,583Expenses 2019: $6,131,654Net Income 2019: $929,9292019Revenue 2019: $7,061,583Expenses 2019: $6,131,654Net Income 2019: $929,9292019Revenue 2020: $6,594,230Expenses 2020: $5,675,957Net Income 2020: $918,2732020Revenue 2021: $6,232,772Expenses 2021: $5,918,222Net Income 2021: $314,5502021Revenue 2022: $6,581,770Expenses 2022: $5,623,900Net Income 2022: $957,8702022Revenue 2023: $6,788,547Expenses 2023: $6,725,858Net Income 2023: $62,6892023Revenue 2024: $7,210,284Expenses 2024: $6,661,952Net Income 2024: $548,3322024

Highlighted filing

2019

Revenue$7,061,583
Expenses$6,131,654
Net Income$929,929
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Jun 15, 2020
Return Version
2018v3.1
Gross Receipts
$7,118,240
Mission and Program Overview

Mission

To advance and develop educational standards in the fields of cosmetology, barbering, manicuring, massage therapy, and cognate areas which serve to supplement the practical, scientific, and business skills of those professions. Cosmetology concerns the care for the health, condition, and appearance of hair, skin, nails, and cognate areas; to give recognition through accreditation to schools that maintain high standards of cosmetology, barbering, manicuring, massage therapy, or health & wellness education and assure quality programs for their students; to encourage high standards of ethical and professional conduct and programs designed to improve service to the public in the fields of cosmetology, barbering, manicuring, massage therapy, and cognate areas.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$3,753,042$4,598,599▲ $845,557
Land, Buildings, and Equipment, Net$2,274,634$2,455,542▲ $180,908
Cash and Non-Interest-Bearing Accounts$2,430,085$2,201,194▼ $228,891
Prepaid Expenses and Deferred Charges$73,338$112,203▲ $38,865
Accounts Receivable$117,521$46,992▼ $70,529
Total Assets$8,650,370$9,416,480▲ $766,110
Other Assets Total$1,750$1,950▲ $200
Liabilities
Deferred Revenue$1,216,103$1,081,053▼ $135,050
Mortgage Notes Payable Secured by Investment Property$1,149,781$1,078,798▼ $70,983
Accounts Payable and Accrued Expenses$466,443$397,433▼ $69,010
Other Liabilities$1,023$4,791▲ $3,768
Total Liabilities$2,833,350$2,562,075▼ $271,275
Net Assets / Fund Balance
Unrestricted Net Assets$5,817,020$6,854,405▲ $1,037,385
Total Net Assets Fund Balance$5,817,020$6,854,405▲ $1,037,385
Total Liabilities and Net Assets / Fund Balance$8,650,370$9,416,480▲ $766,110

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,148,878$107,372$1,256,250
Equipment$647,088$375,349$1,022,437
Land$396,710-$396,710
Leasehold Improvements$262,866$48,372$311,238
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Anthony MirandoExecutive DirectorFT$368,157$41,481$409,638
Darin WallaceDirector of Government Relations and LegalFT$136,001$24,394$160,395
Darin WallaceDirector of Government Relations and-$136,001$24,394$160,395
Eddie BroomfieldDirector of AccreditationFT$112,422$18,076$130,498
Julie PankeyCommissionerPT$19,300-$19,300
Janet StemmerCommissionerPT$18,740-$18,740
Julie VargasCommissioner - Chair WomanPT$18,555-$18,555
Alexander GarciaCommissionerPT$17,550-$17,550
Andrea AkardCommissionerPT$17,098-$17,098
Karyn LaitisCommissioner - SecretaryPT$16,860-$16,860
Scott BouranisCommissionerPT$16,830-$16,830
Wanda ZacharyCommissioner - Second ChairPT$16,744-$16,744
Allen SmithCommissionerPT$15,958-$15,958
Olivia CheungCommissionerPT$15,737-$15,737
Michele ClarkCommissionerPT$15,280-$15,280
Robert Kelley JrCommissioner - First ChairPT$14,810-$14,810
Kim LaytonCommissioner-treasurerPT$7,090-$7,090
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$6,978,373
Investment Income
$83,210
Other Revenue
$0
Change in Net Assets
$929,929

Audited Revenue Reconciliation

Revenue per Audited Statements
$7,061,583
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$107,456
Total Revenue per Audited Statements
$7,169,039
Total Revenue per Form 990
$7,061,583
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$3,246,947
Salaries, Compensation, and Employee Benefits$2,884,707
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,689,592--$1,689,592
Current Officers, Directors, Trustees, and Key Employees$620,191--$620,191
Conferences and Meetings$531,589--$531,589
Other Employee Benefits$319,590--$319,590
Fees for Services Other$285,210--$285,210
Office Expenses$200,517$47,271-$247,788
Payroll Taxes$159,662--$159,662
Occupancy-$154,353-$154,353
Pension Plan Contributions$95,672--$95,672
Insurance-$89,164-$89,164
Depreciation Depletion-$72,654-$72,654
Interest-$45,220-$45,220
Fees for Services Accounting-$31,250-$31,250
Fees for Services Legal-$30,063-$30,063
Travel$10,674--$10,674
Other Expenses$152,450$866-$866
All Other Expenses$460--$460
Total Functional Expenses$5,630,420$501,234$0$6,131,654

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$6,131,654
Total Expenses per Audited Statements$6,131,654
Total Expenses per Form 990$6,131,654
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deferred Rent Liability$4,791
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
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 4

The by-laws were amended effective january 1, 2019 as follows: article iii - board of commissioners section iv - eligibility: qualifications of commissioners a. All commissioners representing schools in fields of training within naccas' scope shall meet the following qualifications: 1. Have a total of at least five (5) years of administrative/supervisory experience in a school accredited by the commission (of which the experience set forth in subparagraph 2 below may be counted as a part); 2. Have been active in the day-to-day operation of school(s) accredited by the commission in an administrative/supervisory capacity for the three (3) years immediately preceding his/her election; and 3. Have no ownership interest in any institution, the accreditation of which: i. Has been withdrawn (appeal rights exhausted) or which has voluntarily relinquished accreditation while the institution was in withdrawal status, during the past five years; or ii. Is, or within the previous three years has been, on probation. B. All commissioners representing the administration of schools in fields of training within naccas' scope shall meet the following qualifications: 1. Have a total of at least five (5) years of administrative/supervisory experience in a school accredited by the commission (of which the experience set forth in subparagraph 2 below may be counted as a part); 2. Have been active in the day-to-day operation of school(s) accredited by the commission in an administrative/supervisory capacity, including but not limited to involvement in education, operations, human resources, and compliance, for the three (3) years immediately preceding his/her election; 3. Have no interest in any institution that has had its accreditation withdrawn (appeal rights exhausted) or which has voluntarily relinquished accreditation while the institution was in withdrawal status, during the past five (5) years; and 4. Have no ownership interest in, nor be an officer of a publicly held corporation that owns, school(s) accredited by the commission; and 5. Not serve, or have served, in an administrative or supervisory position in a school accredited by the commission the accreditation of which is, or within the previous three years has been, on probation. D. All commissioners representing the academic field shall meet the following qualifications: 1. Have expertise and current teaching experience in post-secondary education; 2. Have knowledge in pedagogy and in the development of curriculum; and 3. Not be an owner in full or in part of, nor a member of a partnership or a stockholder in a corporation which is the owner of, any school offering programs within naccas' scope; and 4. Have experience in school accreditation; and 5. Not serve, or have served, in an academic position in a school accredited by the commission that accreditation of which is, or within the previous three years has been, on probation. F. No person may serve as a member of the commission if such person has been debarred from participation in federal student financial aid programs (whether administered by the u.s. Department of education or other federal agencies). G. No person may serve simultaneously as a member of the commission and as an officer or member of the board of directors of an organization dedicated to the interests of any field within naccas' scope. A person holding such other office may be nominated as a commissioner but, if elected, must immediately tender a resignation from such office to the other organization, such resignation to be effective no later than the commencement of his or her term as commissioner. A commissioner-elect may not be seated until such resignation has been tendered.

Form 990, Part VI, Section A, Line 6

Members consist of schools that are accredited by naccas.

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

The 13-member commission is elected by schools that are accredited by naccas. An election is held in november of each year. Five commissioners represent schools in fields of training within naccas' scope. Two commissioners are administrators of schools in field of training within naccas'scope. Two commissioners represent professional service operations in fields within naccas' scope. Two commissioners are professionals in the academic field. Two commissioners represent the public interest. Each commissioner shall be elected for a three-year term and may not serve more than two consecutive elected terms.

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

Executive director, director of finance, treasurer and finance committee of the commission review and approve the 990 tax return before it is filed. A copy is also provided to all members of the governing body.

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

Before each monthly commission meeting, the commissioners present are required to confirm their compliance with the naccas code of ethics, which mandates that commissioners do not participate in discussions or voting on school actions where they may have conflict of interest (through ownership, employment or business relationships such as consulting). The code of ethics is stated in the employee handbook. All employees must affirm annually that they have read and understand the handbook.

Form 990, Part VI, Section B, Line 15

The executive director is the only employee with an employment contract, which is negotiated with members of the executive committee of the commission. Other employees receive annual performance reviews and may be eligible for merit-based increases in compensation. Salaries and benefits are reviewed and approved by the commission annually during the budget process, to ensure that total compensation is competitive with similar positions in the washington dc metropolitan area.

Form 990, Part VI, Section C, Line 18

The commission's 990 is available for public inspection upon request.

Form 990, Part VI, Section C, Line 19

The commission makes its governing documents available to the public on its website www.naccas.org. The commission's conflict of interest policy, 990 tax return and audited financial statements are available upon request.

Filing and Contact Details

Filer

Filer Name
National Accrediting Commission of
EIN
52-0902160
Phone
7036007600
Address
3015 COLVIN ST, ALEXANDRIA, VA 22314

Signing Officer

Name
Anthony Mirando
Title
Executive Director
Phone
7036007600
Signed
2020-06-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Anthony Mirando
Formed
1969
Legal Domicile
De
Voting Board Members
12
Independent Board Members
12
Employees
32
Volunteers
0

Preparer

Firm
Millermusmar Cpas
Address
12353 SUNRISE VALLEY DR STE A, RESTON, VA 20191
Preparer
G F Musmar CPA
Phone
7034378877
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C Explanation

The board appoints an independent accountant to audit the financial records of the exempt organization. The finance committee is responsible for oversight of the audit.

Financial Statement Notes

PART X, LINE 2:

Naccas has evaluated its tax positions and determined that it has taken no uncertain tax positions that would require adjustment to or disclosure in the consolidated financial statements.

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IRS990/Form990PartVIISectionAGrp/PersonNm0JULIE VARGAS
IRS990/Form990PartVIISectionAGrp/PersonNm1ROBERT KELLEY JR
IRS990/Form990PartVIISectionAGrp/PersonNm2WANDA ZACHARY
IRS990/Form990PartVIISectionAGrp/PersonNm3KARYN LAITIS
IRS990/Form990PartVIISectionAGrp/PersonNm4KIM LAYTON
IRS990/Form990PartVIISectionAGrp/PersonNm5ANDREA AKARD
IRS990/Form990PartVIISectionAGrp/PersonNm6SCOTT BOURANIS
IRS990/Form990PartVIISectionAGrp/PersonNm7OLIVIA CHEUNG
IRS990/Form990PartVIISectionAGrp/PersonNm8MICHELE CLARK
IRS990/Form990PartVIISectionAGrp/PersonNm9ALEXANDER GARCIA
IRS990/Form990PartVIISectionAGrp/PersonNm10JULIE PANKEY
IRS990/Form990PartVIISectionAGrp/PersonNm11ALLEN SMITH
IRS990/Form990PartVIISectionAGrp/PersonNm12JANET STEMMER
IRS990/Form990PartVIISectionAGrp/PersonNm13ANTHONY MIRANDO
IRS990/Form990PartVIISectionAGrp/PersonNm14DARIN WALLACE
IRS990/Form990PartVIISectionAGrp/PersonNm15EDDIE BROOMFIELD
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt018555
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt114810
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt216744
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt316860
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt47090
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt517098
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt616830
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt715737
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt815280
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt917550
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt1019300
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt1115958
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt1218740
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt13368157
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt14136001
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt15112422
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
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/TitleTxt0COMMISSIONER - CHAIR WOMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt1COMMISSIONER - FIRST CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt2COMMISSIONER - SECOND CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt3COMMISSIONER - SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt4COMMISSIONER-TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt5COMMISSIONER
IRS990/Form990PartVIISectionAGrp/TitleTxt6COMMISSIONER
IRS990/Form990PartVIISectionAGrp/TitleTxt7COMMISSIONER
IRS990/Form990PartVIISectionAGrp/TitleTxt8COMMISSIONER
IRS990/Form990PartVIISectionAGrp/TitleTxt9COMMISSIONER
IRS990/Form990PartVIISectionAGrp/TitleTxt10COMMISSIONER
IRS990/Form990PartVIISectionAGrp/TitleTxt11COMMISSIONER
IRS990/Form990PartVIISectionAGrp/TitleTxt12COMMISSIONER
IRS990/Form990PartVIISectionAGrp/TitleTxt13EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR OF GOVERNMENT RELATIONS AND LEGAL
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR OF ACCREDITATION
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01969
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GainOrLossGrp/OtherAmt0-1434
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt012
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/OtherAmt055223
IRS990/GrossReceiptsAmt07118240
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt012
IRS990/IndivRcvdGreaterThan100KCnt03
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt089164
IRS990/InsuranceGrp/TotalAmt089164
IRS990/InterestGrp/ManagementAndGeneralAmt045220
IRS990/InterestGrp/TotalAmt045220
IRS990/InvestmentIncomeGrp/ExclusionAmt084644
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt084644
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt0111
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0531093
IRS990/LandBldgEquipBasisNetGrp/BOYAmt02274634
IRS990/LandBldgEquipBasisNetGrp/EOYAmt02455542
IRS990/LandBldgEquipCostOrOtherBssAmt02986635
IRS990/LegalDomicileStateCd0DE
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt056657
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO ADVANCE AND DEVELOP EDUCATIONAL STANDARDS IN THE FIELDS OF COSMETOLOGY, BARBERING, MANICURING, MASSAGE THERAPY, AND COGNATE AREAS WHICH SERVE TO SUPPLEMENT THE PRACTICAL, SCIENTIFIC, AND BUSINESS SKILLS OF THOSE PROFESSIONS. COSMETOLOGY CONCERNS THE CARE FOR THE HEALTH, CONDITION, AND APPEARANCE OF HAIR, SKIN, NAILS, AND COGNATE AREAS; TO GIVE RECOGNITION THROUGH ACCREDITATION TO SCHOOLS THAT MAINTAIN HIGH STANDARDS OF COSMETOLOGY, BARBERING, MANICURING, MASSAGE THERAPY, OR HEALTH & WELLNESS EDUCATION AND ASSURE QUALITY PROGRAMS FOR THEIR STUDENTS; TO ENCOURAGE HIGH STANDARDS OF ETHICAL AND PROFESSIONAL CONDUCT AND PROGRAMS DESIGNED TO IMPROVE SERVICE TO THE PUBLIC IN THE FIELDS OF COSMETOLOGY, BARBERING, MANICURING, MASSAGE THERAPY, AND COGNATE AREAS.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt01149781
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt01078798
IRS990/NetAssetsOrFundBalancesBOYAmt05817020
IRS990/NetAssetsOrFundBalancesEOYAmt06854405
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt0-1434
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-1434
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0107456
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt0154353
IRS990/OccupancyGrp/TotalAmt0154353
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt047271
IRS990/OfficeExpensesGrp/ProgramServicesAmt0200517
IRS990/OfficeExpensesGrp/TotalAmt0247788
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt01750
IRS990/OtherAssetsTotalGrp/EOYAmt01950
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0319590
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0319590
IRS990/OtherExpensesGrp/Desc0SCHOOL VISITS
IRS990/OtherExpensesGrp/Desc1HONORARIA
IRS990/OtherExpensesGrp/Desc2RECRUITING EXPENSES
IRS990/OtherExpensesGrp/Desc3BAD DEBT
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt030393
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1866
IRS990/OtherExpensesGrp/ProgramServicesAmt01564813
IRS990/OtherExpensesGrp/ProgramServicesAmt1152450
IRS990/OtherExpensesGrp/TotalAmt01564813
IRS990/OtherExpensesGrp/TotalAmt1152450
IRS990/OtherExpensesGrp/TotalAmt230393
IRS990/OtherExpensesGrp/TotalAmt3866
IRS990/OtherLiabilitiesGrp/BOYAmt01023
IRS990/OtherLiabilitiesGrp/EOYAmt04791
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01689592
IRS990/OtherSalariesAndWagesGrp/TotalAmt01689592
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ProgramServicesAmt0159662
IRS990/PayrollTaxesGrp/TotalAmt0159662
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt095672
IRS990/PensionPlanContributionsGrp/TotalAmt095672
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt073338
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0112203
IRS990/PrincipalOfficerNm0ANTHONY MIRANDO
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0541900
IRS990/ProgramServiceRevenueGrp/BusinessCd1541900
IRS990/ProgramServiceRevenueGrp/BusinessCd2541900
IRS990/ProgramServiceRevenueGrp/BusinessCd3541900
IRS990/ProgramServiceRevenueGrp/BusinessCd4541900
IRS990/ProgramServiceRevenueGrp/Desc0SUSTAINING FEES
IRS990/ProgramServiceRevenueGrp/Desc1ON SITE VISITS
IRS990/ProgramServiceRevenueGrp/Desc2APPLICATION FEES
IRS990/ProgramServiceRevenueGrp/Desc3WORKSHOPS
IRS990/ProgramServiceRevenueGrp/Desc4LATE AND APPEAL FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt02650643
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt12043537
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt21421092
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt3370428
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt4306516
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt02650643
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt12043537
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt21421092
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3370428
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt4306516
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt090206
IRS990/PYOtherExpensesAmt03571539
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt07627298
IRS990/PYRevenuesLessExpensesAmt01240097
IRS990/PYSalariesCompEmpBnftPaidAmt02905868
IRS990/PYTotalExpensesAmt06477407
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt07717504
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0929929
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt06971283
IRS990/SavingsAndTempCashInvstGrp/BOYAmt03753042
IRS990/SavingsAndTempCashInvstGrp/EOYAmt04598599
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt04509878
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt05040867
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt04602433
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt04768391
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt04854053
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt023775622
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt091734
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt090206
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt022422
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt058517
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt092475
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0355354
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt02459971
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt02586431
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt02275448
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt01713011
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt01664864
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt010699725
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt091734
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt090206
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt022422
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt058517
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt092475
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0355354
IRS990ScheduleA/InvestmentIncomeCYPct00.01020
IRS990ScheduleA/InvestmentIncomePYPct00.00960
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.98980
IRS990ScheduleA/PublicSupportPY509Pct00.99040
IRS990ScheduleA/PublicSupportTotal509Amt034475347
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt06969849
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt07627298
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt06877881
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt06481402
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt06518917
IRS990ScheduleA/Total509Grp/TotalAmt034475347
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt07061583
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt07717504
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt06900303
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt06539919
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt06611392
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt034830701
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt01148878
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0107372
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01256250
IRS990ScheduleD/EquipmentGrp/BookValueAmt0647088
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0375349
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01022437
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt06131654

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.9$1.31$9.57$7.21$6.66$0.55
2023Summary only. Only limited summary data is available for this year.$10.4$1.47$8.94$6.79$6.73$0.06
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$10.9$1.94$8.94$6.58$5.62$0.96
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$11.7$3.57$8.16$6.23$5.92$0.31
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.85$1.93$7.92$6.59$5.68$0.92
2019Detailed filing. Detailed filing data is available for this year.$9.42$2.56$6.85$7.06$6.13$0.93
2019Summary only. Only limited summary data is available for this year.$9.42$2.56$6.85$7.06$6.13$0.93
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.65$2.83$5.82$7.72$6.48$1.24
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.73$3.03$4.70$6.88$6.21$0.67
2016Detailed filing. Detailed filing data is available for this year.$7.28$3.28$4.00$6.54$6.02$0.52
2015Detailed filing. Detailed filing data is available for this year.$4.73$1.26$3.46$6.61$6.92$0.31
2014Detailed filing. Detailed filing data is available for this year.$5.16$1.39$3.77$7.57$7.21$0.36
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.99$1.59$3.41$7.16
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.23$1.43$2.80$6.71
2011Summary only. Only limited summary data is available for this year.$3.84$1.42$2.42$6.62$5.99$0.63
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.92$1.13$1.79$5.72