2024-05-14T15:09:16-05:00 2023-06-30 420714325 RSM US LLP 151 WEST 42ND STREET 19TH FLOOR NEW YORK NY 10036 990 2022-07-01 530211350 AMERICAN COUNSELING ASSOCIATION AMER 7038239821 2461 EISENHOWER AVENUE STE 300 ALEXANDRIA VA 223144684 SHAWN BOYNES CHIEF EXECUTIVE OFFICER 7038239821 2024-05-13 1 SHAWN BOYNES XXX-XX-XXXX 0 KRISTIN ANDERSON P01231300 2123721000 2024-05-13 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z SHAWN BOYNES 2461 EISENHOWER AVENUE STE 300 ALEXANDRIA VA 223144684 16165714 0 X WWW.COUNSELING.ORG X 1952 DC ADVANCING MENTAL HEALTH AND WELL-BEING THROUGH ADVOCACY, COMMUNITY, INCLUSION AND RESEARCH. 27 24 66 250 380874 208285 26949 19629 9769389 10775722 501968 275579 4708871 3711446 15007177 14782376 11971 6893 0 0 7783424 6660439 0 0 0 6593061 7560922 14388456 14228254 618721 554122 15956669 18890550 10368313 12094052 5588356 6796498 X THE AMERICAN COUNSELING ASSOCIATION IS A NOT-FOR-PROFIT, PROFESSIONAL AND EDUCATIONAL ORGANIZATION THAT IS DEDICATED TO THE GROWTH AND ENHANCEMENT OF THE COUNSELING PROFESSION. FOUNDED IN 1952, ACA IS THE WORLD'S LARGEST ASSOCIATION EXCLUSIVELY REPRESENTING COUNSELORS IN VARIOUS PRACTICE SETTINGS. 0 0 2126572 1476934 SUBSCRIPTIONS AND PUBLICATIONSDESCRIPTION: ACA PUBLISHES RESEARCH ARTICLES, EDUCATIONAL TEXTS, PROFESSIONAL DEVELOPMENT RESOURCES, AND OTHER WORKS THAT AMPLIFY AND ELEVATE THE COUNSELING FIELD. OUR AIM IS TO DISSEMINATE TIMELY INFORMATION AND INNOVATIVE RESEARCH THAT IS RELEVANT AND BENEFICIAL TO THOSE WHO ENGAGE WITH THE FIELD OF COUNSELING AS STUDENTS, EDUCATORS, CLIENTS AND PRACTITIONERS. AS PART OF THEIR MEMBERSHIP, MORE THAN 58,000 ACA MEMBERS RECEIVE THE JOURNAL OF COUNSELING & DEVELOPMENT (ONGOING DIGITAL ACCESS), COUNSELING TODAY MAGAZINE (SIX PRINT ISSUES AND ONGOING DIGITAL ACCESS) AND DISCOUNTS ON THE ASSOCIATION'S PORTFOLIO OF BOOKS. WE ALSO PUBLISH SEVERAL NEW BOOK AND TEXTBOOK TITLES EACH YEAR COVERING BOTH EVERGREEN AND EMERGING TOPICS IN THE FIELD. NEW RELEASES IN THE LAST YEAR INCLUDE ASSESSMENT IN COUNSELING, SEVENTH EDITION; THE DSM-TR 5; COUNSELING IMMIGRANTS AND REFUGEES, AND COUNSELOR SELF-CARE. 1639974 1612774 CONFERENCE & MEETINGS DESCRIPTION: HELD ANNUALLY, THE ACA CONFERENCE & EXPO IS ACA'S FLAGSHIP EDUCATIONAL AND NETWORKING EVENT FOCUSING ON THE PROFESSIONAL DEVELOPMENT OF COUNSELORS IN VARIOUS PRACTICE SETTINGS. THE EVENT ATTRACTS NEARLY 3,000 MENTAL HEALTH PROFESSIONALS WHO COME TO DEVELOP THEIR CAREERS, ADVANCE THE COUNSELING FIELD AND PROMOTE HUMAN DIGNITY. WE OFFER A SAFE AND SUPPORTIVE GATHERING SPACE FOR COUNSELORS TO CONNECT AND REENERGIZE WHILE ACCESSING THE MOST DIVERSE LINEUP OF EDUCATIONAL TOPICS IN THE FIELD. 1604092 266023 EDUCATION:PROVIDES SUPPORT AND RESOURCES SUCH AS ONLINE LEARNING, CONTINUING EDUCATION, PRACTICE CONSULTATIONS, PRACTICE SUPPORT AND RESEARCH, ETHICS CONSULTATIONS, AND JOB BOARDS. 1326005 6893 8086692 MEMBERSHIPDESCRIPTION: MORE THAN 58,000 PROFESSIONAL COUNSELORS AND COUNSELORS IN TRAINING CALL ACA THEIR PROFESSIONAL HOME. OUR EFFORTS FOCUS ON THE RECRUITMENT, RETENTION AND PROVISION OF BENEFITS TO COUNSELING PROFESSIONALS WHO ARE REQUIRED TO ABIDE BY THE ACA CODE OF ETHICS. BENEFITS OF MEMBERSHIP INCLUDE FREE OR DISCOUNTED CONTINUING EDUCATION OFFERINGS; DISCOUNTED LIABILITY INSURANCE; COMPLIMENTARY ETHICAL AND CAREER CONSULTATIONS; ACCESS TO EXCLUSIVE RESOURCES SUCH AS STATE LICENSURE INFORMATION; AND OTHER PROFESSIONAL SUPPORT.IN ADDITION TO OUR GENERAL MEMBERSHIP OFFERINGS, ACA MEMBERS CAN AFFILIATE WITH SEVERAL SPECIALTY INTEREST DIVISIONS AND/OR REGIONAL COMPONENTS WITHIN ACA SUCH AS COUNSELORS FOR SOCIAL JUSTICE, THE ASSOCIATION FOR CREATIVITY IN COUNSELING, THE AMERICAN COLLEGE COUNSELING ASSOCIATION AND THE ASSOCIATION FOR CHILD AND ADOLESCENT COUNSELING. 1024455 441420 ADVOCACYDESCRIPTION: ACA STAFF PROVIDES OPPORTUNITIES AND TRAINING TO PREPARE COUNSELORS TO ADVOCATE ON BEHALF OF ISSUES OF IMPORTANCE TO THE COUNSELING PROFESSION. WORKING WITH MEMBERS TO EXPAND MEDICARE REIMBURSEMENT TO COVER COUNSELORS; INCREASE OPPORTUNITIES FOR COUNSELORS TO PRACTICE ACROSS STATE LINES THROUGH THE COUNSELING COMPACT; AND INCREASING FUNDING FOR SCHOOL COUNSELING AND MENTAL HEALTH SERVICES ARE A FEW OF THE RECENT FOCUS AREAS OF OUR ADVOCACY EFFORTS. 2350460 6893 8528112 7721098 1 1 0 1 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 203 0 1 66 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 27 24 0 0 0 0 1 1 1 1 1 0 1 1 1 1 1 1 1 1 1 1 0 VA X SHAWN BOYNES 7038239821 2461 EISENHOWER AVENUE STE 300 ALEXANDRIA VA 223144684 KIMBERLY FRAZIER PRESIDENT 20.00 X X 71250 0 0 EDIL TORRES RIVERA PRESIDENT ELECT 10.00 X X 34226 0 0 S KENT BUTLER PAST PRESIDENT 10.00 X X 59375 0 0 WENDY KILLAM AADA REPRESENTATIVE 2.00 X 0 0 0 DANICA HAYES AARC REPRESENTATIVE 2.00 X 0 0 0 EMILY GOODMAN-SCOTT ACAC REPRESENTATIVE 2.00 X 0 0 0 STELLA BEATRIZ KERL-MCCLAIN ACC REPRESENTATIVE 2.00 X 0 0 0 MONICA OSBURN ACCA REPRESENTATIVE 2.00 X 0 0 0 DODIE LIMBERG ACES REPRESENTATIVE 2.00 X 0 0 0 MARK SCHOLL AHC REPRESENTATIVE 2.00 X 0 0 0 CATHERINE CHANG AMCD REPRESENTATIVE 2.00 X 0 0 0 MICHAEL HARTLEY ARCA REPRESENTATIVE 2.00 X 0 0 0 HARRIET GLOSOFF ASERVIC REPRESENTATIVE 2.00 X 0 0 0 CHRISTINE SUNITI BHAT ASGW REPRESENTATIVE 2.00 X 0 0 0 RACHEL GOODMAN CSJ REPRESENTATIVE 2.00 X 0 0 0 LEIGH FALLS HOLMAN IAAOC REPRESENTATIVE 2.00 X 0 0 0 RYAN CARLSON IAMFC REPRESENTATIVE 2.00 X 0 0 0 JOSHUA KREIMEYER IARTC REPRESENTATIVE 2.00 X 0 0 0 DUANE K L FRANCE MGCA REPRESENTATIVE 2.00 X 0 0 0 LISA SEVERY NCDA REPRESENTATIVE 2.00 X 0 0 0 SENEKA ARRINGTON NECA REPRESENTATIVE 2.00 X 0 0 0 VICTORIA KRESS MWR REPRESENTATIVE 2.00 X 0 0 0 DAVID J FORD JR NAR REPRESENTATIVE 2.00 X 0 0 0 JANE RHEINECK SAIGE REPRESENTATIVE 2.00 X 0 0 0 HILLARY PRESS SR REPRESENTATIVE 2.00 X 0 0 0 ELIZABETH FORSYTH WR REPRESENTATIVE 2.00 X 0 0 0 ASHLEI RABESS STUDENT REPRESENTATIVE 2.00 X 0 0 0 MICHELE KERULIS TREASURER 2.00 X 3750 0 0 SHAWN BOYNES CHIEF EXECUTIVE OFFICER 40.00 11.00 X 184326 0 4190 MAHZARINE CHINOY CFO (EFF. 6/20/2023) 40.00 X 0 0 0 BRIAN BANKS CHIEF GOV'T AFFAIRS & PUBLIC POLICY OFFICER 40.00 X 216470 0 21284 LYNN LINDE CHIEF KNOWLEDGE & LEARNING OFFICER 40.00 X 235384 0 24229 ANGELA THOMPSON CHIEF OPERATING OFFICER 40.00 X 313499 0 39338 BRANDI MCINTYRE DIR, GOVERNANCE & LEADERSHIP SERVICES 40.00 X 122788 0 20673 CAROLYN BAKER PUBLISHER 40.00 X 161993 0 25581 MORRIS FLATER DIRECTOR OF IT AND IT SECURITY 40.00 X 153722 0 17330 MJ JONES DIR BUSINESS INTELLIGENCE & STRATEGY 40.00 X 118627 0 14938 CAROL SALERNO DIRECTOR OF FINANCE 40.00 X 126199 0 16178 RICHARD YEP FORMER CEO 0.00 X 831259 0 54356 2632868 0 238097 15 1 1 0 ALTA IT SERVICES PO BOX 645425 PITTSBURGH PA 152645425 IT TEMP WORKERS 333106 ARNOLD & PORTER KAYE SCHOLER LLP 601 MASS AVE NW WASHINGTON DC 20001 LOBBYING 170400 INTRADO DIGITAL MEDIA LLC 11808 MIRACLE HILLS DR OMAHA NE 68154 VIRTUAL EVENT PLATFORM AND SERVICE 154665 LIVE WIRE MEDIA RELATIONS LLC 2800 SHIRLINGTON RD 401 ARLINGTON VA 22206 STRATEGIC COMMUNICATIONS 132550 RSM US LLP 4650 EAST 53RD ST CHICAGO IL 60674 TECH SUPPORT AND TAX/AUDIT SERVICES 109194 5 19629 19629 MEMBERSHIP DUES 900099 8086692 8086692 CONFERENCES 611430 1604924 1591424 13500 SERVICES TO DIVISIONS 541200 441420 441420 PUB. & SUBSCRIPTIONS 611430 368813 9289 359524 WORKSHOPS & SEMINARS 611430 266023 266023 7850 7850 10775722 272713 272713 2550305 2550305 1267830 1264964 2866 2866 2866 1226495 118374 1108121 1108121 OTHER REVENUE 561499 53020 53020 53020 14782376 11502969 380874 2878904 X 6893 6893 1349947 486406 863541 4248324 2663632 1584692 196498 112101 84397 434264 316966 117298 431406 247603 183803 108917 108917 84363 59156 25207 134915 134915 175200 175200 43688 43688 1504507 939294 565213 37782 21831 15951 1151707 728912 422795 1349492 123706 1225786 375887 375887 329080 329080 378811 138414 240397 1380100 1207631 172469 243837 243837 97866 97866 RECRUITING & STAFF DEV. 94808 7884 86924 UBIT TAXES 56538 56538 PROPERTY & SALES TAX 7933 665 7268 OTHER EXPENSES 5491 5491 14228254 7721098 6507156 0 886521 54577 2005184 2656735 1246475 785936 178113 106445 1120655 884045 3687978 2000868 1217922 1687110 8691382 9574861 610417 3140841 15956669 18890550 2326425 1227991 5058529 5122760 2983359 5743301 10368313 12094052 X 4841064 6031916 747292 764582 5588356 6796498 15956669 18890550 554122 654020 0 X 0 1 X 1 0 X 1269955 30930 29507 26949 19629 1376970 11185462 8714519 8868737 9696451 11674363 50139532 12455417 8745449 8898244 9723400 11693992 51516502 0 0 0 51516502 2583062 4387100 5630642 3004205 2773206 18378215 0 0 0 142413 164545 306958 2583062 4387100 5630642 3146618 2937751 18685173 15038479 13132549 14528886 12870018 14631743 70201675 0.73380 0.73920 0.26620 0.26080 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 679 176930 177609 14006957 14184566 859228 214807 0 0 544124 893634 869423 859228 3166409 4749614 155082 138464 161652 177609 632807 136031 223409 217356 214807 791603 1187405 34856 696 2411 679 38642 1360220 5000 334813 277163 1422870 3776075 224087 -2586845 53097 1360220 2818917 4400 1066720 67696 46266 3776075 2433679 355287 217470 145576 41943 2818917 2015099 10442 446116 37978 2433679 1.00000 0 0 1487011 135711 1351300 1859350 1764207 95143 341617 100950 240667 1687110 DEPOSITS 70956 DUE TO DIVISIONS 61331 DEFERRED COMPENSATION PLANS 416177 OPERATING LEASE RIGHT-OF-USE ASSETS, NET 2592377 3140841 POSTRETIREMENT BENEFIT OBLIGATION 1098174 DEFERRED COMPENSATION OBLIGATION 416177 DUE TO DIVISIONS 119764 OPERATING LEASE LIABILITIES, NET 4109186 5743301 X 14984134 654020 39014 693034 14291100 43688 447588 491276 14782376 13827956 39014 118374 157388 13670568 43688 513998 557686 14228254 PART V, LINE 4: THE ORGANIZATION HAS SEVERAL BOARD-DESIGNATED FUNDS REPORTED IN PART V, WITH THE FOLLOWING INTENDED USES: UNDESIGNATED WITHOUT DONOR RESTRICTIONS: AVAILABLE FOR THE GENERAL OPERATIONS OF THE ASSOCIATION. DESIGNATED WITHOUT DONOR RESTRICTIONS: THESE FUNDS HAVE BEEN APPROPRIATED BY THE GOVERNING COUNCIL OF THE ASSOCIATION FOR DESIGNATED PROGRAMS AND CONSIST OF THE FOLLOWING: LONG-TERM RESERVE FUND: THIS FUND WAS ESTABLISHED TO PROVIDE A RESERVE FOR ANY EXPENDITURES THAT MAY ARISE IN FUTURE YEARS, INCLUDING EMERGENCIES, AND TO ADDRESS THE POSTRETIREMENT BENEFIT OBLIGATION ASSOCIATED WITH THE ASSOCIATION'S PLAN. THE GOVERNING COUNCIL DID NOT DESIGNATE THIS FUND AS A QUASI-ENDOWMENT. REPLACEMENT RESERVE FUND: THIS FUND WAS ESTABLISHED TO FUND THE REPLACEMENT OF PROPERTY AND EQUIPMENT IN FUTURE YEARS. REGIONS: THE BALANCE CONSISTS OF FUNDS TO BE USED TO SUPPORT THE REGIONS. PART X, LINE 2: THE ASSOCIATION IS GENERALLY EXEMPT FROM FEDERAL INCOME TAXES UNDER THE PROVISIONS OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS NOT CONSIDERED TO BE A PRIVATE FOUNDATION. INCOME, WHICH IS NOT RELATED TO EXEMPT PURPOSES, LESS APPLICABLE DEDUCTIONS, IS SUBJECT TO INCOME TAXES. THE ASSOCIATION HAD NO MATERIAL NET UNRELATED BUSINESS INCOME FOR THE YEARS ENDED JUNE 30, 2023 AND 2022. MANAGEMENT EVALUATED THE ASSOCIATION'S TAX POSITIONS AND CONCLUDED THAT THE ASSOCIATION HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS. PART XI, LINE 4B - OTHER ADJUSTMENTS: ACCA, SAIGE, CSJ, AND ACAC REVENUE INCLUDED IN THE STATEMENT OF REVENUE 565,962. COST OF GOODS SOLD REPORTED ON PART VIII, LINE 10B -118,374. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD REPORTED ON PART VIII, LINE 10B 118,374. PART XII, LINE 4B - OTHER ADJUSTMENTS: ACCA, SAIGE, CSJ, AND ACAC EXPENSES INCLUDED IN THE STATEMENT OF EXPENSES 513,998. 1 AWARDS AND RESEARCH GRANTS FOR COUNSELORS AND STUDENTS 12 6893 PART I, LINE 2: GRANTS AND AWARDS ARE GIVEN FOR SPECIFIC APPROVED PURPOSES RELATED TO THE MISSION OF THE ASSOCIATION AND ARE AUTHORIZED BY THE CEO AND/OR THE COO OR HIS/HER DESIGNEE(S). X 1 1 X X X X X 1 0 0 0 0 0 0 1 0 RICHARD YEP FORMER CEO 364350 0 0 0 466909 0 27000 0 28998 0 887257 0 0 0 ANGELA THOMPSON CHIEF OPERATING OFFICER 279133 0 30000 0 4366 0 13589 0 28911 0 355999 0 0 0 LYNN LINDE CHIEF KNOWLEDGE & LEARNING OFFICER 219204 0 10000 0 6180 0 22130 0 5165 0 262679 0 0 0 BRIAN BANKS CHIEF GOV'T AFFAIRS & PUBLIC POLICY 206170 0 10000 0 300 0 10433 0 13087 0 239990 0 0 0 SHAWN BOYNES CHIEF EXECUTIVE OFFICER 184039 0 0 0 287 0 0 0 4742 0 189068 0 0 0 CAROLYN BAKER PUBLISHER 160026 0 0 0 1967 0 15622 0 11351 0 188966 0 0 0 MORRIS FLATER DIRECTOR OF IT AND IT SECURITY 143288 0 10000 0 434 0 7251 0 12274 0 173247 0 0 0 PART I, LINE 1A THE ORGANIZATION'S CHIEF OPERATING OFFICER RECEIVED A GROSS-UP PAYMENT WITH RESPECT TO HER DISCRETIONARY BONUS. PART I, LINE 4A RICHARD YEP, FORMER CEO, RECEIVED A SEVERANCE PAYMENT IN THE AMOUNT OF $413,080 WHICH IS INCLUDED IN THE AMOUNT REPORTED IN COLUMN B(III). PART I, LINE 7 CERTAIN EMPLOYEES RECEIVED DISCRETIONARY BONUS PAYMENTS AS REPORTED ON SCHEDULE J, PART II, COL. B(II), AND IS INCLUDED THEIR IN REPORTABLE COMPENSATION ON THE FORM 990, PART VII. FORM 990, PART I, LINE 6, NUMBER OF VOLUNTEERS: THIS NUMBER INCLUDES APPROXIMATELY 250 STUDENT MEMBER VOLUNTEERS AT OUR ANNUAL CONFERENCE AS WELL AS VOLUNTEER LEADERSHIP. FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION HAS SIX CLASSES OF VOTING MEMBERS WITH RIGHTS TO ELECT THE PRESIDENT: PROFESSIONAL MEMBERS, REGULAR MEMBERS, NEW PROFESSIONAL MEMBERS, NEW PROFESSIONAL YEAR 2 MEMBERS, STUDENT MEMBERS, AND RETIRED MEMBERS. EACH ACA DIVISION AND REGION APPOINTS ONE VOTING REPRESENTATIVE TO THE ACA GOVERNING COUNCIL WHO IS A MEMBER IN GOOD STANDING OF ACA AND OF THE RESPECTIVE DIVISION OR REGION. FORM 990, PART VI, SECTION A, LINE 7A THE MEMBERSHIP ELECTS THE PRESIDENT. SPECIALTY DIVISIONS AND REGIONS APPOINT OR ELECT THEIR GOVERNING COUNCIL REPRESENTATIVES BASED ON THEIR BYLAWS AND PROCEDURES. FORM 990, PART VI, SECTION A, LINE 7B THE DECISION TO AMEND THE BYLAWS OR THE ARTICLES OF INCORPORATION REQUIRES A VOTE OF THE MEMBERS. FORM 990, PART VI, SECTION B, LINE 11B THE 990 IS REVIEWED BY THE CEO, CFO AND THE AUDIT COMMITTEE. THE 990 IS THEN POSTED ON THE PRIVATE GOVERNING COUNCIL WEBSITE FOR REVIEW PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C GOVERNING COUNCIL MEMBERS ARE REQUIRED TO SIGN THE CONFLICT-OF-INTEREST POLICY ANNUALLY AND DISCLOSE ANY SIGNIFICANT CONFLICTS. MEMBERS WILL DISCLOSE ANY POTENTIAL CONFLICT OF INTEREST BEFORE DISCUSSING THE SUBJECT WHICH INVOLVES POSSIBLE CONFLICT OF INTEREST AND WILL NOT PARTICIPATE IN ANY ACTION ON THAT SUBJECT. ALL STAFF ARE REQUIRED TO SIGN THE STANDARDS OF ETHICAL CONDUCT WHICH INCLUDES A CONFLICT-OF-INTEREST STATEMENT. ANNUAL DISCLOSURE FORMS ARE REVIEWED BY GOVERNANCE STAFF AND SHARED WITH THE CEO AND PRESIDENT. FORM 990, PART VI, SECTION B, LINE 15 THE CEO'S PERFORMANCE REVIEW IS CONDUCTED BY THE EXECUTIVE COMMITTEE. THE SALARY IS SET BY CONTRACTUAL AGREEMENT BETWEEN THE CEO AND THE EXECUTIVE COMMITTEE FOLLOWING A RECOMMENDATION BY THE CEO EVALUATION COMMITTEE, WHICH INCLUDES A REPORT PROVIDED BY AN INDEPENDENT COMPENSATION CONSULTANT WHO PROVIDES RECOMMENDATIONS FROM INFORMATION COMPARING SALARIES AND BENEFITS OF SIMILAR ORGANIZATIONS' HIGHEST STAFF OFFICIALS. THE EXECUTIVE COMMITTEE UTILIZES COMPARABLE SALARY AND BENEFITS DATA TO DETERMINE THE APPROPRIATE SALARY OF THE CEO. COMPENSATION OF KEY EMPLOYEES IS SET FORTH BY THE CEO AND REVIEWED BY THE EXECUTIVE COMMITTEE AS PART OF THE BUDGETING PROCESS. COMPENSATION DISCUSSIONS AND DELIBERATIONS ARE CONTEMPORANEOUSLY DOCUMENTED. THE ORGANIZATION ALSO HAS A COMPENSATION COMMITTEE TO PROVIDE ADDITIONAL OVERSIGHT TO THIS PROCESS. FORM 990, PART VI, SECTION C, LINE 19 COPIES OF ALL GOVERNING DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST OR THE SAME PERIOD OF DISCLOSURE AS SET FORTH IN SECTION 6104(D). THE ORGANIZATION'S BY-LAWS ARE AVAILABLE ON THE ACA WEBSITE. FORM 990, PART IX, LINE 11G PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 655,706. MANAGEMENT AND GENERAL EXPENSES 370,568. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,026,274. TECHNICAL SERVICES: PROGRAM SERVICE EXPENSES 186,452. MANAGEMENT AND GENERAL EXPENSES 49,772. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 236,224. OTHER FEES: PROGRAM SERVICE EXPENSES 97,136. MANAGEMENT AND GENERAL EXPENSES 144,873. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 242,009. AMERICAN COUNSELING ASSOCIATION FOUNDATION 6101 STEVENSON AVE SUITE 600 ALEXANDRIA VA 22304 510252372 GRANTS AND PUBLICATIONS DC 501(C)(3) LINE 12B, II AMERICAN COUNSELING ASSOCIATION 1 0 0 0 0 0 0 0 0 0 0 0 1 0 1 1 0 1 0 0