2022-09-12T17:44:36-05:00 2022-02-28 521392008 GELMAN ROSENBERG & FREEDMAN 4550 MONTGOMERY AVE SUITE 800N BETHESDA MD 208142930 990 2021-03-01 200798736 THE COMMISSION ON MASSAGE THERAPY ACCREDITATION COMM 2024036790 900 COMMONWEALTH PLACE 200-331 VIRGINIA BEACH VA 23464 DAWN HOGUE EXECUTIVE DIRECTOR 2024036790 2022-09-12 1 DAWN HOGUE 999009999 RICHARD J LOCASTRO CPA P00288314 3019519090 3 AAL1 IAL1 2021 2023-04-26 12:10:37Z DAWN HOGUE 900 COMMONWEALTH PLACE 200-331 VIRGINIA BEACH VA 23464 283778 0 X WWW.COMTA.ORG X 2004 IL SEE PART III, LINE 1. 9 9 1 22 0 0 0 19885 280470 252241 20 23 426 11629 280916 283778 0 0 0 0 93668 95869 0 0 0 60507 86123 154175 181992 126741 101786 459979 552461 89706 80402 370273 472059 X THE COMMISSION ON MASSAGE THERAPY ACCREDITATION, A NON-PROFITINDEPENDENT BODY, SEEKS TO IMPROVE THE QUALITY OF EDUCATION FOR STUDENTS SEEKING EDUCATION IN THE FIELDS OF MASSAGE THERAPY AND BODYWORK THROUGH AN ACCREDITATION PROCESS (CONTINUED ON SCHEDULE O) (CONTINUED FROM PART III, LINE 1) THAT REFLECTS THE CURRENT AND EMERGING PROFESSIONAL PRACTICE STANDARDS. 0 0 146462 252241 THE COMMISSION ON MASSAGE THERAPY ACCREDITATION (COMTA) ACCREDITS BOTH EDUCATIONAL INSTITUTIONS AND PROGRAMS OFFERING INSTRUCTION IN MASSAGE THERAPY AND BODYWORK OR ESTHETICS AND SKIN CARE. COMTA WAS FORMED WITH THE MISSION OF ESTABLISHING AND MAINTAINING THE QUALITY AND INTEGRITY OF THE PROFESSION. SINCE 2002, COMTA HAS BEEN RECOGNIZED BY THE U.S. DEPARTMENT OF EDUCATION AS A SPECIALIZED ACCREDITING AGENCY. 146462 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 11 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 X 9 9 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 0 0 IL X DAWN HOGUE 2024036790 900 COMMONWEALTH PLACE SUITE VIRGINIA BEACH VA 23464 CLIFF KORN CHAIR 5.00 X X 0 0 0 DALE HEALEY VICE-CHAIR/TREASURER 1.00 X X 0 0 0 TOSHIANA BAKER SECRETARY 1.00 X X 0 0 0 LUARANA BAIN COMMISSIONER 1.00 X 0 0 0 BEVERLEY GIROUND COMMISSIONER 1.00 X 0 0 0 JEFF HARMON COMMISSIONER 1.00 X 0 0 0 CARI JOHNSON PELAVA COMMISSIONER 1.00 X 0 0 0 BRUCE LEVINE COMMISSIONER 1.00 X 0 0 0 DENISE VAN NOSTRAN COMMISSIONER 1.00 X 0 0 0 DAWN HOGUE EXECUTIVE DIRECTOR 30.00 X 78687 0 7200 78687 0 7200 0 0 0 0 0 19885 19885 ACCREDITATION FEES 900099 252241 252241 252241 23 23 MISCELLANEOUS 900099 11629 11629 11629 283778 252241 0 11652 86137 77523 8614 3149 2835 314 6583 5925 658 8095 3643 4452 3011 1355 1656 11797 5309 6488 1009 454 555 5123 2972 2151 3255 2181 1074 32480 30748 1732 7836 5485 2351 107 107 228 205 23 9515 6660 2855 BAD DEBT 2000 2000 DUES & PUBLICATIONS 1667 1167 500 181992 146462 35530 0 239725 272927 170069 248068 35894 12750 13834 18487 47744 47515 457 229 459979 552461 14878 10122 74828 70280 89706 80402 X 370273 472059 370273 472059 459979 552461 101786 0 X 0 1 X 1 0 X 19885 19885 280992 243562 247601 280470 252241 1304866 280992 243562 247601 280470 272126 1324751 0 57223 87534 53177 31500 47734 277168 57223 87534 53177 31500 47734 277168 1047583 46 40 40 20 23 169 46 40 40 20 23 169 428 243 1584 426 11629 14310 281466 243845 249225 280916 283778 1339230 0.78220 0.73510 0.00010 0.00040 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2744 2515 229 45000 45000 0 229 X 283778 0 283778 0 283778 181992 0 181992 0 181992 PART X, LINE 2: FOR THE YEAR ENDED FEBRUARY 28, 2022, 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. 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 B, LINE 15A THE BOARD CHAIR REVIEWED EXECUTIVE DIRECTOR COMPENSATION. THE REVIEW INCLUDED KNOWLEDGE OF SIMILAR POSITIONS AT SIMILAR NON PROFIT ORGANIZATIONS, AS WELL AS HISTORICAL COMTA SALARY RATES. THE DECISION WAS DOCUMENTED IN THE EMPLOYMENT AGREEMENT WITH THE EXECUTIVE DIRECTOR. COMPENSATION WAS MOST RECENTLY REVIEWED IN MARCH 2021. 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.