{"success":true,"data":{"_id":330709401,"filings":[{"Organization":{"value":null,"Person":["ANDRE NIZETICH","THIA SPEARING","DAVID STANKO"],"Title":["PRESIDENT","Vice President","Vice President"],"Hours":[0.0,0.0,0.0],"Total Compensation":[0,0,0],"Direct compensation":[0,0,0],"Other compensation":[0,0,0]},"Basic":{"value":null,"mission":"Educational training and testing schoolfor cosmetologists","year":2014,"name":"AMERICAN BOARD OF CERTIFIED MASTER HAIR","phone":3105470814,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":null,"state_legal_domicile":null,"total_volunteers":null,"tax_period_begin":"2014-02-01T00:00:00","tax_period_end":"2015-01-31T00:00:00","address":"1891 N GAFFEY ST STE P, SAN PEDRO, CA, 90731, USA","city":"SAN PEDRO","state":"CA","country":"USA","zip_code":90731},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":3,"Number of independent voting members":0,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":435318,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":435318,"Total revenue":{"value":416187,"MENTOR WORKSHOP":55740,"REFUNDS":179289,"SPONSORSHIP DONATIONS":76923,"STUDY MATERIALS":16825,"TEST REGISTRATIONS":87410},"Total other revenue":19131,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":448532,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":99176,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":90941,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":8235},"Other expenses":{"value":349356,"Management services":0,"Legal":0,"Accounting":3195,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":56259,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":6146,"Conferences and meetings":0,"Interest":432,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":482,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":163121,"SUMMIT PROGRAM COSTS":78302,"RENT":31118,"MENTORING FEES":27752,"EXAM EXPS":25949},"All other expenses":119721},"Functional Expenses":{"value":null,"Program Service Expenses":417137,"Management And General Expenses":31395,"Fundraising Expenses":0}},"Assets":{"value":12026,"Non-interest bearing cash":8016,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":1000,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":3010,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":22949,"Sum of Total Liabilities":0,"Accounts payable, accrued":949,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":22000,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":-10923,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9300049940695424,"percentile":0.8167324563170149},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.0303548210733303,"percentile":0.31833282756014813},"Liabilities to Assets Ratio":{"score":1.9082820555463162,"percentile":0.019605011528383422},"Operating Reserve Ratio":{"score":0.026811910855858666,"percentile":0.034388458647778945},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":0.0,"percentile":0.10798813433961453},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5035352921384791,"percentile":0.3303180976337213}},"source_xml":"201520869349300237_public.xml"},{"Organization":{"value":null,"Person":["ANDRE NIZETICH","THIA SPEARING","DAVID STANKO"],"Title":["PRESIDENT","Vice President","Vice President"],"Hours":[10.0,10.0,10.0],"Total Compensation":[0,0,0],"Direct compensation":[0,0,0],"Other compensation":[0,0,0]},"Basic":{"value":null,"mission":"Educational training and testing schoolfor cosmetologists","year":2017,"name":"AMERICAN BOARD OF CERTIFIED MASTER HAIR","phone":3105470814,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":null,"state_legal_domicile":null,"total_volunteers":null,"tax_period_begin":"2017-02-01T00:00:00","tax_period_end":"2018-01-31T00:00:00","address":"1891 N GAFFEY ST STE P, SAN PEDRO, CA, 90731, USA","city":"SAN PEDRO","state":"CA","country":"USA","zip_code":90731},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":3,"Number of independent voting members":0,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":377407,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":377407,"Total revenue":{"value":365194,"INCOME ADVERTISING":46072,"STUDY MATERIALS":17670,"SUMMIT EXHIBITOR":19100,"SUMMIT REGISTRATION":228602,"TEST REGISTRATIONS":53750},"Total other revenue":12213,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":351423,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":104723,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":96704,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":8019},"Other expenses":{"value":246700,"Management services":0,"Legal":0,"Accounting":3600,"Lobbying services":0,"Investment management fees":0,"Other services":4307,"Advertising":45060,"Office expenses":1350,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":2961,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":1224,"Travel entertainment public officials":0,"Travel entertainment payments":39435,"Printing, publications, postage":0,"Itemized Expenses":{"value":100903,"SUMMIT PROGRAM COSTS":37422,"RENT":35575,"BANK CHARGES":16152,"EXAM EXPS":11754},"All other expenses":47860},"Functional Expenses":{"value":null,"Program Service Expenses":326824,"Management And General Expenses":24599,"Fundraising Expenses":0}},"Assets":{"value":15597,"Non-interest bearing cash":7178,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":3000,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":2409,"Prepaid expenses deferred charges":0,"Land, building, equipment":3010,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":9949,"Sum of Total Liabilities":0,"Accounts payable, accrued":949,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":9000,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":5648,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9300017357998765,"percentile":0.8167211780912409},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.06884874949325265,"percentile":0.5649962021155246},"Liabilities to Assets Ratio":{"score":0.6378790793101238,"percentile":0.10469996706176166},"Operating Reserve Ratio":{"score":0.044382410940661254,"percentile":0.04252505780315865},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":-0.08187930075573344,"percentile":0.1576099763410657},"Revenue Growth":{"score":-0.05716916933540416,"percentile":0.20583053436439538},"Asset Growth":{"score":0.012216926129738355,"percentile":0.3710241623717663},"Independent Voting Board Pct":{"score":0.0,"percentile":0.10798813433961453},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.47603387528118174,"percentile":0.26551126183734325}},"source_xml":"201820769349300612_public.xml"},{"Organization":{"value":null,"Person":["ANDRE NIZETICH","THIA SPEARING","DAVID STANKO"],"Title":["PRESIDENT","Vice President","Vice President"],"Hours":[10.0,10.0,10.0],"Total Compensation":[0,0,0],"Direct compensation":[0,0,0],"Other compensation":[0,0,0]},"Basic":{"value":null,"mission":"Educational training and testing schoolfor cosmetologists","year":2015,"name":"AMERICAN BOARD OF CERTIFIED MASTER HAIR","phone":3105470814,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":null,"state_legal_domicile":null,"total_volunteers":null,"tax_period_begin":"2015-02-01T00:00:00","tax_period_end":"2016-01-31T00:00:00","address":"1891 N GAFFEY ST STE P, SAN PEDRO, CA, 90731, USA","city":"SAN PEDRO","state":"CA","country":"USA","zip_code":90731},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":3,"Number of independent voting members":0,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":415225,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":415225,"Total revenue":{"value":397314,"MENTOR WORKSHOP":51695,"SPONSORSHIP DONATIONS":84305,"STUDY MATERIALS":15615,"SUMMIT REGISTRATION":177959,"TEST REGISTRATIONS":67740},"Total other revenue":17911,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":404632,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":113603,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":104722,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":8881},"Other expenses":{"value":291029,"Management services":0,"Legal":0,"Accounting":2645,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":46707,"Office expenses":3145,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":258,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":825,"Travel entertainment public officials":0,"Travel entertainment payments":40801,"Printing, publications, postage":0,"Itemized Expenses":{"value":117298,"SUMMIT PROGRAM COSTS":36629,"RENT":33196,"Postage and Shipping":25937,"OUTSIDE SVCS":21536},"All other expenses":79350},"Functional Expenses":{"value":null,"Program Service Expenses":376307,"Management And General Expenses":28325,"Fundraising Expenses":0}},"Assets":{"value":15240,"Non-interest bearing cash":11230,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":1000,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":3010,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":22000,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":22000,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":-6760,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9299981217501334,"percentile":0.8167004342116922},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.02551146968511048,"percentile":0.4665607837806386},"Liabilities to Assets Ratio":{"score":1.4435695538057742,"percentile":0.028580681477402895},"Operating Reserve Ratio":{"score":0.03766385258704205,"percentile":0.03940739561126449},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":0.0,"percentile":0.10798813433961453},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5405125796422988,"percentile":0.42983487464860193}},"source_xml":"201600759349301190_public.xml"},{"Organization":{"value":null,"Person":["ANDRE NIZETICH","THIA SPEARING","DAVID STANKO"],"Title":["PRESIDENT","Vice President","Vice President"],"Hours":[10.0,10.0,10.0],"Total Compensation":[0,0,0],"Direct compensation":[0,0,0],"Other compensation":[0,0,0]},"Basic":{"value":null,"mission":"Educational training and testing schoolfor cosmetologists","year":2016,"name":"AMERICAN BOARD OF CERTIFIED MASTER HAIR","phone":3105470814,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":null,"state_legal_domicile":null,"total_volunteers":null,"tax_period_begin":"2016-02-01T00:00:00","tax_period_end":"2017-01-31T00:00:00","address":"1891 N GAFFEY ST STE P, SAN PEDRO, CA, 90731, USA","city":"SAN PEDRO","state":"CA","country":"USA","zip_code":90731},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":3,"Number of independent voting members":0,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":361753,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":361753,"Total revenue":{"value":346914,"ADVERTISING":46353,"EXHIBITORS SPACE":22750,"PRACTICE EXAM":16145,"SUMMIT REGISTRATION":217056,"TEST REGISTRATIONS":44610},"Total other revenue":14839,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":373026,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":96309,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":88270,"Pension plan contributions":0,"Other employee benefits":378,"Payroll taxes":7661},"Other expenses":{"value":276717,"Management services":0,"Legal":0,"Accounting":2910,"Lobbying services":0,"Investment management fees":0,"Other services":3584,"Advertising":25988,"Office expenses":6117,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":53220,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":332,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":95856,"SUMMIT PROGRAM COSTS":29381,"RENT":26589,"OUTSIDE SVCS":23391,"EXAM EXPS":16495},"All other expenses":88710},"Functional Expenses":{"value":null,"Program Service Expenses":346916,"Management And General Expenses":26110,"Fundraising Expenses":0}},"Assets":{"value":6020,"Non-interest bearing cash":3010,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":3010,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":6020,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":6020,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":0,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9300048790164761,"percentile":0.8167318521263484},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.03116214654750617,"percentile":0.3168415948954476},"Liabilities to Assets Ratio":{"score":1.0,"percentile":0.051798247554622576},"Operating Reserve Ratio":{"score":0.01613828526697871,"percentile":0.02924644809416807},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":-0.09236688414184994,"percentile":0.14779036179060687},"Revenue Growth":{"score":-0.09102356190237368,"percentile":0.15435274315753933},"Asset Growth":{"score":-0.2706543291473893,"percentile":0.036921611280838686},"Independent Voting Board Pct":{"score":0.0,"percentile":0.10798813433961453},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.4026987560562619,"percentile":0.12578356497892262}},"source_xml":"201700589349301265_public.xml"},{"Organization":{"value":null,"Person":["ANDRE NIZETICH","THIA SPEARING","DAVID STANKO"],"Title":["PRESIDENT","Vice President","Vice President"],"Hours":[10.0,10.0,10.0],"Total Compensation":[0,0,0],"Direct compensation":[0,0,0],"Other compensation":[0,0,0]},"Basic":{"value":null,"mission":"Educational training and testing schoolfor cosmetologists","year":2018,"name":"AMERICAN BOARD OF CERTIFIED MASTER HAIR COLORISTS","phone":3105470814,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":null,"state_legal_domicile":null,"total_volunteers":null,"tax_period_begin":"2018-02-01T00:00:00","tax_period_end":"2019-01-31T00:00:00","address":"1891 N GAFFEY ST STE P, SAN PEDRO, CA, 90731, USA","city":"SAN PEDRO","state":"CA","country":"USA","zip_code":90731},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":3,"Number of independent voting members":0,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":399039,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":399039,"Total revenue":{"value":386498,"BALAYGE CLASS":26245,"INCOME ADVERTISING":39882,"STUDY MATERIALS":11130,"SUMMIT REGISTRATION":268911,"TEST REGISTRATIONS":40330},"Total other revenue":12541,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":373561,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":102199,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":94419,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":7780},"Other expenses":{"value":271362,"Management services":0,"Legal":0,"Accounting":2650,"Lobbying services":0,"Investment management fees":0,"Other services":5193,"Advertising":14685,"Office expenses":6970,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":1368,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":2049,"Travel entertainment public officials":0,"Travel entertainment payments":45256,"Printing, publications, postage":0,"Itemized Expenses":{"value":117454,"SUMMIT PROGRAM COSTS":44548,"RENT":34682,"BANK CHARGES":22754,"EXAM EXPS":15470},"All other expenses":75737},"Functional Expenses":{"value":null,"Program Service Expenses":347411,"Management And General Expenses":26150,"Fundraising Expenses":0}},"Assets":{"value":12154,"Non-interest bearing cash":9144,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":3010,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":12154,"Sum of Total Liabilities":0,"Accounts payable, accrued":3154,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":9000,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":0,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9299980458345491,"percentile":0.816699628624137},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.06384839577083944,"percentile":0.5547815538778876},"Liabilities to Assets Ratio":{"score":1.0,"percentile":0.051798247554622576},"Operating Reserve Ratio":{"score":0.03253551628783519,"percentile":0.03707000785528809},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":-0.052059826021784474,"percentile":0.19509623385069935},"Revenue Growth":{"score":-0.02775020590906211,"percentile":0.27331991172084164},"Asset Growth":{"score":0.005021544309189508,"percentile":0.3409952318965848},"Independent Voting Board Pct":{"score":0.0,"percentile":0.10798813433961453},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.47978788274064993,"percentile":0.27411880249972853}},"source_xml":"201940859349300939_public.xml"}],"Latest":{"Organization":{"value":null,"Person":["ANDRE NIZETICH","THIA SPEARING","DAVID STANKO"],"Title":["PRESIDENT","Vice President","Vice President"],"Hours":[10.0,10.0,10.0],"Total Compensation":[0,0,0],"Direct compensation":[0,0,0],"Other compensation":[0,0,0]},"Basic":{"value":null,"mission":"Educational training and testing schoolfor cosmetologists","year":2018,"name":"AMERICAN BOARD OF CERTIFIED MASTER HAIR COLORISTS","phone":3105470814,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":null,"state_legal_domicile":null,"total_volunteers":null,"tax_period_begin":"2018-02-01T00:00:00","tax_period_end":"2019-01-31T00:00:00","address":"1891 N GAFFEY ST STE P, SAN PEDRO, CA, 90731, USA","city":"SAN PEDRO","state":"CA","country":"USA","zip_code":90731},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":3,"Number of independent voting members":0,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":399039,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":399039,"Total revenue":{"value":386498,"BALAYGE CLASS":26245,"INCOME ADVERTISING":39882,"STUDY MATERIALS":11130,"SUMMIT REGISTRATION":268911,"TEST REGISTRATIONS":40330},"Total other revenue":12541,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":373561,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":102199,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":94419,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":7780},"Other expenses":{"value":271362,"Management services":0,"Legal":0,"Accounting":2650,"Lobbying services":0,"Investment management fees":0,"Other services":5193,"Advertising":14685,"Office expenses":6970,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":1368,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":2049,"Travel entertainment public officials":0,"Travel entertainment payments":45256,"Printing, publications, postage":0,"Itemized Expenses":{"value":117454,"SUMMIT PROGRAM COSTS":44548,"RENT":34682,"BANK CHARGES":22754,"EXAM EXPS":15470},"All other expenses":75737},"Functional Expenses":{"value":null,"Program Service Expenses":347411,"Management And General Expenses":26150,"Fundraising Expenses":0}},"Assets":{"value":12154,"Non-interest bearing cash":9144,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":3010,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":12154,"Sum of Total Liabilities":0,"Accounts payable, accrued":3154,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":9000,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":0,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9299980458345491,"percentile":0.816699628624137},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.06384839577083944,"percentile":0.5547815538778876},"Liabilities to Assets Ratio":{"score":1.0,"percentile":0.051798247554622576},"Operating Reserve Ratio":{"score":0.03253551628783519,"percentile":0.03707000785528809},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":-0.052059826021784474,"percentile":0.19509623385069935},"Revenue Growth":{"score":-0.02775020590906211,"percentile":0.27331991172084164},"Asset Growth":{"score":0.005021544309189508,"percentile":0.3409952318965848},"Independent Voting Board Pct":{"score":0.0,"percentile":0.10798813433961453},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.47978788274064993,"percentile":0.27411880249972853}},"source_xml":"201940859349300939_public.xml"},"sector":"Education","donation_categories":[],"zakat_policy":null},"error":null}