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ACA INTERNATIONAL: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
ACA INTERNATIONAL (EIN 41-0682283)
Tax period
2023-01-01 to 2023-12-31
Filed
2024-11-15
IRS object ID
202403209349305270
Schema version
2023v5.1
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2024-11-15T09:25:57-06:00ReturnTs
Tax Period End2023-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN411360831PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1OLSEN THIELEN & CO LTDBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line12675 LONG LAKE ROADAddressLine1Txt
CityST PAULCityNm
State AbbreviationMNStateAbbreviationCd
ZIP55113ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2023-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN410682283EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1ACA INTERNATIONALBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlACAIBusinessNameControlTxt
Phone9529288000PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line13200 COURTHOUSE LNAddressLine1Txt
CityEAGANCityNm
State AbbreviationMNStateAbbreviationCd
ZIP55121ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonGEORGE SCOTT PURCELLPersonNm
Person TitleCEOPersonTitleTxt
Phone9529288000PhoneNum
Signature2024-11-15SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info Curr0IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonRYAN VETTRUS CPAPreparerPersonNm
PTINP01243596PTIN
Phone6514834521PhoneNum
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2024-10-15 13:58:12ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerGEORGE SCOTT PURCELLPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line13200 COURTHOUSE LNAddressLine1Txt
CityEAGANCityNm
State AbbreviationMNStateAbbreviationCd
ZIP55121ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$8,697,735GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressWWW.ACAINTERNATIONAL.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1939FormationYr
Legal Domicile StateMNLegalDomicileStateCd
Activity Or MissionSUPPORT THE SUCCESS OF MEMBERS, THE POSITIVE REPUTATION OF THE INDUSTRY & THE HEALTH OF THE ECONOMYActivityOrMissionDesc
Voting Members Governing Body10VotingMembersGoverningBodyCnt
Voting Members Independent10VotingMembersIndependentCnt
Total Employee64TotalEmployeeCnt
Total Volunteers228TotalVolunteersCnt
Total Gross UBI$797,411TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$2,725NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$1,080,494PYContributionsGrantsAmt
CY Contributions Grants$323,319CYContributionsGrantsAmt
PY Program Service Revenue$5,509,640PYProgramServiceRevenueAmt
CY Program Service Revenue$5,597,643CYProgramServiceRevenueAmt
PY Investment Income$47,678PYInvestmentIncomeAmt
CY Investment Income$43,957CYInvestmentIncomeAmt
PY Other Revenue$2,407,409PYOtherRevenueAmt
CY Other Revenue$2,651,887CYOtherRevenueAmt
PY Total Revenue$9,045,221PYTotalRevenueAmt
CY Total Revenue$8,616,806CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$4,179,284PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$4,408,310CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$5,036,474PYOtherExpensesAmt
CY Other Expenses$4,211,772CYOtherExpensesAmt
PY Total Expenses$9,215,758PYTotalExpensesAmt
CY Total Expenses$8,620,082CYTotalExpensesAmt
PY Revenues Less Expenses-$170,537PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$3,276CYRevenuesLessExpensesAmt
Total Assets BOY$13,213,191TotalAssetsBOYAmt
Total Assets EOY$13,074,567TotalAssetsEOYAmt
Total Liabilities BOY$3,632,512TotalLiabilitiesBOYAmt
Total Liabilities EOY$3,121,576TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$9,580,679NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$9,952,991NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionACA INTERNATIONAL CONTRIBUTES TO THE SUCCESS OF ITS MEMBERS, THE POSITIVE REPUTATION OF THE INDUSTRY AND THE HEALTH OF THE ECONOMY. WE ACCOMPLISH THIS BY 1) BEING THE COMPREHENSIVE, KNOWLEDGE-BASED RESOURCE FOR THE CREDIT AND COLLECTION INDUSTRY 2) CLARIFYING THE RIGHTS AND RESPONSIBILITIES OF ALL PARTICIPANTS IN THE CREDIT AND COLLECTION CYCLE 3) ENHANCING THE KNOWLEDGE AND SKILLS OF CREDIT AND COLLECTION PROFESSIONALS AROUND THE WORLD 4) DEMANDING THE HIGHEST DEGREE OF ETHICAL PRACTICES AND CONDUCT 5) ADVOCATING EFFECTIVELY IN CRITICAL LEGISLATIVE, REGULATORY AND BUSINESS ARENAS 6) OFFERING SERVICES AND PRODUCTS TO IMPROVE MEMBER PROFITABILITY 7) PROMOTING THE IMPORTANCE, VALUE AND INTEGRITY OF THE INDUSTRY ACA INTERNATIONAL VALUES LEADERSHIP, INTEGRITY, RESPECT, RESPONSIBILITY AND SERVICE.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
DescCONVENTIONS, MEETINGS, CONFERENCES AND WORKSHOPS:DURING THE FISCAL YEAR, ACA CONDUCTED SEVEN EVENTS WHICH CONSISTED OF AN ANNUAL CONVENTION AND EXPOSITION, AND A VARIETY OF FACE-TO-FACE WORKSHOPS TO EDUCATE MEMBERS ON INDUSTRY NEWS, TRENDS, PRACTICES AND REGULATIONS. A GRAND TOTAL OF 1,443 MEMBERS REGISTERED FOR THESE CONFERENCES.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
DescTRAINING DELIVERY:A TOTAL OF 3,819 CREDIT AND COLLECTION PROFESSIONALS RECEIVED INDUSTRY-SPECIFIC TRAINING THROUGH FACE-TO-FACE SEMINARS, ONLINE SEMINARS, TELESEMINARS AND WEB COURSES.Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
DescCREDENTIALING: ACA OFFERS 7 DESIGNATIONS AND CERTIFICATES WHICH CAN BE ACHIEVED BY ATTENDING AND COMPLETING COURSE REQUIREMENTS. IN THE FISCAL YEAR, 685 NEW DESIGNATIONS AND CERTIFICATES WERE AWARDED TO CREDIT AND COLLECTION PROFESSIONALS AND AGENCIES.Desc
FieldValueIRS element (for citing)
Described In Section501c30DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Subject To Proxy TaxYes (1)SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other SecYes (1)ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtYes (1)ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded EntityYes (1)DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl EntYes (1)RelatedOrganizationCtrlEntInd
Transaction With Control EntYes (1)TransactionWithControlEntInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document18IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee64EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitYes (1)UnrelatedBusIncmOverLimitInd
Form990 T FiledYes (1)Form990TFiledInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible ContributionsYes (1)NondeductibleContributionsInd
Nondeductible Contri DisclYes (1)NondeductibleContriDisclInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members10GoverningBodyVotingMembersCnt
Independent Voting Member10IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or StockholdersYes (1)MembersOrStockholdersInd
Election Of Board MembersYes (1)ElectionOfBoardMembersInd
Decisions Subject To ApprovaYes (1)DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local ChaptersYes (1)LocalChaptersInd
Policies Reference ChaptersYes (1)PoliciesReferenceChaptersInd
Form990 Provided To Gvrn Body0Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1LORI SPEISSBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone9529288000PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line13200 COURTHOUSE LNAddressLine1Txt
CityEAGANCityNm
State AbbreviationMNStateAbbreviationCd
ZIP55121ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (21 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtHighest Compensated EmployeeHighestCompensatedEmployeeInd
G SCOTT PURCELL
CHIEF EXECUTIVE OFFICER40.00Yes (X)Yes (X)$328,577$0$33,373
TED SMITH
CHIEF OPERATING OFFICER40.00$197,769$0$20,815Yes (X)
ANDREW MADDEN
VP OF GOVERNMENT & STATE AFFAIRS40.00$167,634$0$7,216Yes (X)
JESSICA HARTMANN
VP OF MEMBER EXPERIENCE40.00$154,976$0$43,530Yes (X)
COLIN WINKLER
SENIOR COUNSEL40.00$145,649$0$12,106Yes (X)
KELLI KRUEGER
DIRECTOR OF EDUCATION40.00$133,757$0$14,691Yes (X)
COURTNEY REYNAUD
PRESIDENT THRU JULY/PAST PRESIDENT5.00Yes (X)Yes (X)$0$0$0
TIM HAAG
DIRECTOR THRU JULY/PRESIDENT-ELECT1.00Yes (X)Yes (X)$0$0$0
DAVID WILLIAMS
PRESIDENT-ELECT THRU JULY, PRESIDENT5.00Yes (X)Yes (X)$0$0$0
MICHAEL KLUTHO
TREASURER THRU JULY1.00Yes (X)Yes (X)$0$0$0
JENNIFER WHIPPLE
DIRECTOR THRU JULY/TREASURER1.00Yes (X)Yes (X)$0$0$0
KEVIN BAICH
PAST PRESIDENT THRU JULY5.00Yes (X)Yes (X)$0$0$0
DENNIS BARTON
DIRECTOR THRU JULY1.00Yes (X)$0$0$0
LADONNA BOHLING
DIRECTOR1.00Yes (X)$0$0$0
JACOB CORLYON
DIRECTOR1.00Yes (X)$0$0$0
JEFF DIMATTEO
DIRECTOR1.00Yes (X)$0$0$0
STEPHEN LAWS
DIRECTOR1.00Yes (X)$0$0$0
ANITA MANGHISI IFCCE
DIRECTOR1.00Yes (X)$0$0$0
HARRY STRAUSSER III
DIRECTOR1.00Yes (X)$0$0$0
GREGG SWERSKY
DIRECTOR1.00Yes (X)$0$0$0
BRIAN WATKINS
DIRECTOR THRU JULY1.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$1,128,362TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$131,731TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K9IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (2 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
VENABLE LLP
PO BOX 62727BALTIMOREMD21264LEGAL PROFESSIONAL SERVICES$750,000
BROWNSTEIN HYATT FARBER SCHERC
PO BOX 172168DENVERCO802172168LEGAL PROFESSIONAL SERVICES$357,566
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K2CntrctRcvdGreaterThan100KCnt
All Other Contributions$323,319AllOtherContributionsAmt
Total Contributions$323,319TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
MEMBERSHIP DUES900099$2,532,612$2,532,612
MEETINGS AND CONFERENCES900099$1,705,461$1,705,461
EDUCATION DELIVERY900099$559,347$559,347
INDUSTRY ADVANCEMENT ASSESSMENT900099$546,132$546,132
PROGRAM FEES541100$254,091$254,091
FieldValueIRS element (for citing)
Total Program Service Revenue$5,597,643TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$43,957TotalRevenueColumnAmt
Exclusion$43,957ExclusionAmt

Royalties Revenue RoyaltiesRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$891,397TotalRevenueColumnAmt
Exclusion$891,397ExclusionAmt

Gross Rents GrossRentsGrp

FieldValueIRS element (for citing)
Real$105,953RealAmt

Less Rental Expenses LessRentalExpensesGrp

FieldValueIRS element (for citing)
Real$0RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Real$105,953RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$105,953TotalRevenueColumnAmt
Exclusion$105,953ExclusionAmt
FieldValueIRS element (for citing)
Gross Sales Of Inventory$305,172GrossSalesOfInventoryAmt
Cost Of Goods Sold$80,929CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$224,243TotalRevenueColumnAmt
Related Or Exempt Func Income$217,854RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$6,389UnrelatedBusinessRevenueAmt

Other Revenue Misc OtherRevenueMiscGrp (3 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtUnrelated Business RevenueUnrelatedBusinessRevenueAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
MANAGEMENT FEES561000$791,022$791,022
COMPUTER USAGE900099$518,069$518,069
SUBSIDIARY INCOME900099$121,203$121,203
FieldValueIRS element (for citing)
Other Revenue Total$1,430,294OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$8,616,806TotalRevenueColumnAmt
Related Or Exempt Func Income$6,454,769RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$797,411UnrelatedBusinessRevenueAmt
Exclusion$1,041,307ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$361,950TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$3,370,794TotalAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$109,021TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$294,572TotalAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$271,973TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$66,610TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$39,085TotalAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$633,306TotalAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$206,320TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$149,350TotalAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$841,014TotalAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$346,995TotalAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$132,630TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$1,298,643TotalAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$49,380TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$60,557TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmt
CONTRACT HELP$215,971
GOVERNMENT AFFAIRS$75,292
BOOKS & SUBSCRIPTIONS$72,222
MISCELLANEOUS$16,987

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$7,410TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$8,620,082TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$300BOYAmt
EOY$300EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$7,528,052BOYAmt
EOY$7,453,664EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$328,001BOYAmt
EOY$191,350EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
BOY$184BOYAmt
EOY$0EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$191,516BOYAmt
EOY$182,374EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$1,676,753LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$597,341LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$1,119,564BOYAmt
EOY$1,079,412EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
BOY$4,035,769BOYAmt
EOY$4,156,972EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$9,805BOYAmt
EOY$10,495EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$13,213,191BOYAmt
EOY$13,074,567EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$1,685,928BOYAmt
EOY$965,897EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$1,946,584BOYAmt
EOY$2,155,679EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$3,632,512BOYAmt
EOY$3,121,576EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$9,565,679BOYAmt
EOY$9,937,891EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$15,000BOYAmt
EOY$15,100EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$9,580,679BOYAmt
EOY$9,952,991EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$13,213,191BOYAmt
EOY$13,074,567EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$3,276ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$375,588NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Consolidated Basis Fincl StmtYes (X)ConsolidatedBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule C IRS990ScheduleC

FieldValueIRS element (for citing)
Substantially All Dues Nonded0SubstantiallyAllDuesNondedInd
Only In House Lobbying0OnlyInHouseLobbyingInd
Agree Carryover Prior YearYes (1)AgreeCarryoverPriorYearInd
Dues Assessments$3,078,744DuesAssessmentsAmt
Non Deductible Lbbyng Pltcl CY$759,228NonDeductibleLbbyngPltclCYAmt
Non Ded Lbbyng Pltcl Cyov$13,781NonDedLbbyngPltclCyovAmt
Non Deductible Lbbyng Pltcl Tot$773,009NonDeductibleLbbyngPltclTotAmt
Aggregate Reported Dues Ntc$923,623AggregateReportedDuesNtcAmt
Taxable-$150,614TaxableAmt

Schedule D IRS990ScheduleD

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,650,571OtherCostOrOtherBasisAmt
Depreciation$589,904DepreciationAmt
Book Value$1,060,667BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$26,182OtherCostOrOtherBasisAmt
Depreciation$7,437DepreciationAmt
Book Value$18,745BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$1,079,412TotalBookValueLandBuildingsAmt

Other Securities OtherSecuritiesGrp

FieldValueIRS element (for citing)
DescINVESTMENT IN SUBSIDIARYDesc
Book Value$4,156,972BookValueAmt
Method ValuationCMethodValuationCd
FieldValueIRS element (for citing)
Total Book Value Securities$4,156,972TotalBookValueSecuritiesAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$8,992,394TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$375,588NetUnrealizedGainsInvstAmt
Revenue Not Reported$375,588RevenueNotReportedAmt
Revenue Subtotal$8,616,806RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$8,616,806TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$8,620,082TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$8,620,082ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$8,620,082TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART X, LINE 2:FormAndLineReferenceDesc
ExplanationASC 740 DISCLOSURE FROM AUDITED FINANCIAL STATEMENTS: ACA IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE. THE ASSOCIATION REVIEWS INCOME TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN INCOME TAX RETURNS TO DETERMINE IF THERE ARE ANY INCOME TAX UNCERTAINTIES. THE ASSOCIATION RECOGNIZES TAX BENEFITS FROM UNCERTAIN TAX POSITIONS ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITIONS WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITIONS. THE ASSOCIATION HAS IDENTIFIED NO SIGNIFICANT INCOME TAX UNCERTAINTIES.ExplanationTxt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Written Employment ContractYes (X)WrittenEmploymentContractInd
Compensation SurveyYes (X)CompensationSurveyInd
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (5 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtCompensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmtBonus Filing OrganizationBonusFilingOrganizationAmountBonus Related OrganizationsBonusRelatedOrganizationsAmtOther Compensation Filing OrgOtherCompensationFilingOrgAmtOther Compensation Rltd OrgsOtherCompensationRltdOrgsAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtDeferred Comp Rltd OrgsDeferredCompRltdOrgsAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtNontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmtTotal Compensation Rltd OrgsTotalCompensationRltdOrgsAmtComp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmtComp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
G SCOTT PURCELL
CHIEF EXECUTIVE OFFICER$328,577$0$0$0$0$0$13,197$0$20,176$0$361,950$0$0$0
TED SMITH
CHIEF OPERATING OFFICER$197,769$0$0$0$0$0$8,115$0$12,700$0$218,584$0$0$0
ANDREW MADDEN
VP OF GOVERNMENT & STATE AFFAIRS$167,634$0$0$0$0$0$6,704$0$512$0$174,850$0$0$0
JESSICA HARTMANN
VP OF MEMBER EXPERIENCE$154,976$0$0$0$0$0$16,812$0$26,718$0$198,506$0$0$0
COLIN WINKLER
SENIOR COUNSEL$145,649$0$0$0$0$0$5,940$0$6,166$0$157,755$0$0$0

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (8 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 6ANY INDIVIDUAL OR ENTITY SUBSTANTIALLY RELATED TO THE COLLECTION INDUSTRY MAY BECOME A MEMBER OF THIS ASSOCIATION. MEMBERSHIP IS DIVIDED INTO UNITS, DIVISION AND SPECIAL MEMBERSHIP CATEGORIES. MEMBERS ARE REPRESENTED THROUGH THEIR UNITS TO VOTE, AND EACH UNIT HAS BETWEEN ONE AND FOUR VOTES DEPENDING UPON THE NUMBER OF MEMBERS THEY ARE REPRESENTING.
FORM 990, PART VI, SECTION A, LINE 7AEACH UNIT AND DIVISION HOLDING MEMBERSHIP WITH THE ASSOCIATION IS ENTITLED TO BETWEEN ONE AND FOUR SEATS ON THE COUNCIL OF DELEGATES DEPENDING UPON THE NUMBER OF MEMBERS THEY ARE REPRESENTING. THE ELECTION AND SEATING OF DIRECTORS IS CONDUCTED BY THE COUNCIL OF DELEGATES AT EACH ANNUAL CONVENTION.
FORM 990, PART VI, SECTION A, LINE 7BTHE BYLAWS MAY BE AMENDED, REPEALED OR ALTERED, IN WHOLE OR IN PART, ONLY BY A MAJORITY VOTE OF THE BOARD OF DIRECTORS. THE OFFICERS OF THE BOARD OF DIRECTORS ARE VOTED ON BY THE MEMBERS OF THE BOARD OF DIRECTORS.
FORM 990, PART VI, SECTION B, LINE 11BTHE ORGANIZATION'S FORM 990 IS REVIEWED IN DETAIL BY ITS CHIEF EXECUTIVE OFFICER, TREASURER, AND ITS VP OF FINANCE.
FORM 990, PART VI, SECTION B, LINE 12CACA REQUIRES FULL DISCLOSURE OF ALL ACTUAL AND POTENTIAL CONFLICTS OF INTEREST. A COVERED PERSON IS A MEMBER OF THE ACA BOARD OF DIRECTORS AND ACA OFFICERS, VOLUNTEERS AND KEY EMPLOYEES. EACH COVERED PERSON SHALL DISCLOSE ANY AND ALL FACTS TO THE BOARD OF DIRECTORS THAT MAYBE CONSTRUED AS A CONFLICT OF INTEREST, BOTH THROUGH AN ANNUAL DISCLOSURE PROCESS AND WHENEVER SUCH ACTUAL OR POTENTIAL CONFLICT OCCURS. IF THE BOARD OF DIRECTORS DETERMINES THAT AN ACTUAL OR POTENTIAL CONFLICT OF INTEREST UNDER THIS POLICY DOES EXIST, THE BOARD OF DIRECTORS SHALL ALSO DETERMINE AN APPROPRIATE REMEDY. SUCH REMEDY MAY INCLUDE FOR EXAMPLE THE RECUSAL OF THE CONFLICTED BOARD MEMBER FROM PARTICIPATING IN CERTAIN MATTERS PENDING BEFORE THE BOARD OF DIRECTORS. ALL PROCEEDINGS PERTAINING TO CONFLICTS OF INTEREST ARE DOCUMENTED IN THE MEETING MINUTES ON AN ANNUAL BASIS. ON AN ANNUAL BASIS, ALL COVERED PERSONS SHALL BE PROVIDED WITH A COPY OF THIS POLICY AND SHALL COMPLETE AND SIGN THE CONFLICT OF INTEREST ACKNOWLEDGEMENT AND DISCLOSURE FORM.
FORM 990, PART VI, SECTION B, LINE 15THE CEO'S COMPENSATION IS DETERMINED THROUGH REVIEW AND RECOMMENDATION BY THE OFFICERS OF THE BOARD OF DIRECTORS AND APPROVAL BY THE FULL BOARD OF DIRECTORS, COMPRISED ENTIRELY OF INDEPENDENT PERSONS. THE REVIEW PROCESS INCLUDES COMPARISON TO COMPENSATION SURVEYS AND 990'S OF OTHER ORGANIZATIONS. THE PROCESS IS COMPLETED EVERY YEAR. THE OTHER OFFICERS' COMPENSATION IS DETERMINED BY THE CEO.
FORM 990, PART VI, SECTION C, LINE 19ACA INTERNATIONAL DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY OR FINANCIAL STATEMENTS OPEN TO THE PUBLIC.
FORM 990, PART XII, LINE 2C:THE PROCESS FOR COMMITTEE OVERSIGHT OF THE AUDIT HAS NOT CHANGED FROM THE PREVIOUS YEAR.

Schedule R IRS990ScheduleR

Id Disregarded Entities IdDisregardedEntitiesGrp

Disregarded Entity Name DisregardedEntityName

FieldValueIRS element (for citing)
Business Name Line1ACA INTERNATIONAL PROPERTY LLCBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1509 2ND STREET NEAddressLine1Txt
CityWASHINGTONCityNm
State AbbreviationDCStateAbbreviationCd
ZIP20002ZIPCd
FieldValueIRS element (for citing)
EIN271486422EIN
Primary ActivitiesBRANCH OFFICEPrimaryActivitiesTxt
Legal Domicile StateDCLegalDomicileStateCd
End Of Year Assets$1,079,412EndOfYearAssetsAmt
Direct Controlling NAN/ADirectControllingNACd

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (2 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdExempt Code SectionExemptCodeSectionTxtPublic Charity StatusPublicCharityStatusTxtDirect Controlling NADirectControllingNACdControlled OrganizationControlledOrganizationInd
ACA INTERNATIONAL EDUCATION FOUNDATION
3200 COURTHOUSE LNEAGANMN55121411840514EDUCATIONMN501(C)(3)LINE 12A, IN/AYes (1)
ACPAC ACA INC POLITICAL ACTION COMMITTEE
3200 COURTHOUSE LNEAGANMN55121411288012POLITICAL ORGANIZATIONMN527N/AYes (1)

Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (3 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdDirect Controlling NADirectControllingNACdEntity TypeEntityTypeTxtShare Of Total IncomeShareOfTotalIncomeAmtShare Of EOY AssetsShareOfEOYAssetsAmtOwnershipOwnershipPctControlled OrganizationControlledOrganizationIndBusiness Name Line1DirectControllingEntityName/BusinessNameLine1Txt
ACA INTERNATIONAL HOLDING COMPANY
3200 COURTHOUSE LNEAGANMN55121411895156SERVICEMNN/AC$791,022$4,156,9721.00000Yes (1)
COLLECTORS INSURANCE AGENCY INC
3200 COURTHOUSE LNEAGANMN55121411749855SERVICEMNC$1,735,744$3,321,8201.00000Yes (1)ACA INTERNATIONAL HOLDING CO
ACA INTERNATIONAL ENTERPRISES INC
3200 COURTHOUSE LNEAGANMN55121410961558SERVICEMNC$929,723$3,347,7571.00000Yes (1)ACA INTERNATIONAL HOLDING CO
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org0GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org0GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth OrgYes (1)RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth OrgYes (1)RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth OrgYes (1)PerformOfServicesForOthOrgInd
Perform Of Services By Other Org0PerformOfServicesByOtherOrgInd
Sharing Of FacilitiesYes (1)SharingOfFacilitiesInd
Paid Employees SharingYes (1)PaidEmployeesSharingInd
Reimbursement Paid To Other Org0ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other OrgYes (1)ReimbursementPaidByOtherOrgInd
Transfer To Other OrgYes (1)TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (4 entries)

Transaction TypeTransactionTypeTxtInvolvedInvolvedAmtMethod Of Amount DeterminationMethodOfAmountDeterminationTxt
ACA INTERNATIONAL ENTERPRISES INC
K$592,426FMV
ACA INTERNATIONAL HOLDING COMPANY
L$791,022FMV
ACA INTERNATIONAL ENTERPRISES INC
R$87,762FMV
COLLECTORS INSURANCE AGENCY
J$95,156FMV