2025-05-14T15:29:31-05:00 2024-06-30 420714325 RSM US LLP 4650 EAST 53RD STREET DAVENPORT IA 528073479 990 2023-07-01 530211350 AMERICAN COUNSELING ASSOCIATION AMER 7038239821 2461 EISENHOWER AVENUE STE 300 ALEXANDRIA VA 223144684 MAHZARINE CHINOY CFO 7038239821 2025-05-13 1 0 JENIFER L CHASE P01306883 5638884000 2025-05-13 2023 2025-03-06 01:10:19Z X MAHZARINE CHINOY 2461 EISENHOWER AVENUE STE 300 ALEXANDRIA VA 223144684 17226439 0 X WWW.COUNSELING.ORG X 1952 DC ADVANCING MENTAL HEALTH AND WELL-BEING THROUGH ADVOCACY, COMMUNITY, INCLUSION AND RESEARCH. 27 24 67 250 291081 183433 19629 24144 10775722 10984573 275579 260404 3711446 4770961 14782376 16040082 6893 9450 0 0 6660439 7682621 0 0 0 7560922 7844667 14228254 15536738 554122 503344 18890550 19436335 12094052 11258331 6796498 8178004 X THE AMERICAN COUNSELING ASSOCIATION (ACA) 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 2270932 1733607 PUBLICATIONS AND CONTINUING EDUCATION:DESCRIPTION: AMERICAN COUNSELING ASSOCIATION (ACA) PUBLISHES RESEARCH ARTICLES, EDUCATIONAL TEXTS, PRACTICE BRIEFS, PROFESSIONAL DEVELOPMENT RESOURCES AND COURSES, 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, ACA MEMBERS RECEIVE THE JOURNAL OF COUNSELING & DEVELOPMENT (ONGOING DIGITAL ACCESS AND FOUR PRINT ISSUES), COUNSELING TODAY MAGAZINE (SIX PRINT ISSUES AND ONGOING DIGITAL ACCESS) AND DISCOUNTS ON THE ACA'S PORTFOLIO OF BOOKS AND CONTINUING EDUCATION COURSES. 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 NEUROSCIENCE-INFORMED COUNSELING; COUNSELING WITH IMMIGRANTS, REFUGEES, AND THEIR FAMILIES; AND PLAY THERAPY BASICS AND BEYOND. 1914934 271690 EDUCATION:DESCRIPTION: THE AMERICAN COUNSELING ASSOCIATION PROVIDES SUPPORT AND RESOURCES SUCH AS ONLINE LEARNING, CONTINUING EDUCATION, PRACTICE CONSULTATIONS, PRACTICE SUPPORT AND RESEARCH, ETHICS CONSULTATIONS, AND JOB BOARDS. 1913581 1754913 CONFERENCE & MEETINGS:DESCRIPTION: HELD ANNUALLY, THE AMERICAN COUNSELING ASSOCIATION 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. 909888 9450 8162245 MEMBERSHIP:DESCRIPTION: MORE THAN 60,000 PROFESSIONAL COUNSELORS AND COUNSELORS IN TRAINING CALL AMERICAN COUNSELING ASSOCIATION (ACA) THEIR PROFESSIONAL HOME. OUR EFFORTS FOCUS ON RECRUITMENT, RETENTION AND PROVISION OF BENEFITS TO COUNSELING PROFESSIONALS AND COUNSELORS IN TRAINING 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 AMERICAN COUNSELING ASSOCIATION 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.IN ADDITION TO DIRECTLY SUPPORTING MEMBERSHIP-RELATED ACTIVITIES, REVENUE FROM MEMBERSHIP DUES ALSO SUPPORTS A WIDE RANGE OF ACA ACTIVITIES THAT DIRECTLY SERVE OUR MEMBERS. THIS INCLUDES AREAS SUCH AS ADVOCACY, COMPONENT RELATIONS, EDUCATION, ETHICS, THE ANNUAL CONFERENCE, AND OPERATIONAL SUPPORT, AMONG OTHERS. 1568967 ADVOCACY:DESCRIPTION: AMERICAN COUNSELING ASSOCIATION (ACA) STAFF PROVIDES OPPORTUNITIES AND TRAINING TO PREPARE COUNSELORS TO ADVOCATE ON BEHALF OF THE COUNSELING PROFESSION. IN RECENT YEARS, WE'VE WORKED WITH MEMBERS TO EXPAND MEDICARE REIMBURSEMENT TO COVER COUNSELORS; INCREASE OPPORTUNITIES FOR COUNSELORS TO PRACTICE ACROSS STATE LINES THROUGH THE COUNSELING COMPACT; AND INCREASE MENTAL HEALTH PARITY AND ACCESS AMONG OTHER ADVOCACY INITIATIVES. ACA HAS MADE A SIGNIFICANT FINANCIAL INVESTMENT IN THE SUCCESS OF INTERSTATE LICENSURE THROUGH SUPPORT OF THE COUNSELING COMPACT, WHICH NOW INCLUDES 37 STATES AND THE DISTRICT OF COLUMBIA. 2478855 9450 8162245 8578302 1 1 0 1 0 0 0 0 0 1 1 1 0 1 1 1 0 1 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 1 189 0 1 67 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 0 0 1 1 1 1 0 0 1 1 1 0 0 X SHAWN BOYNES 7038239821 2461 EISENHOWER AVENUE STE 300 ALEXANDRIA VA 223144684 EDIL TORRES RIVERA PRESIDENT 40.00 X X 71250 0 0 CHRISTINE BHAT PRESIDENT ELECT 20.00 X X 23750 0 0 KIMBERLY FRAZIER 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 AMANDA EVANS 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 RACHEL GOODMAN CSJ REPRESENTATIVE 2.00 X 0 0 0 ANGIE CARTWRIGHT 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 KATHY EVANS 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 BJ BROADEN BARKSDALE SR REPRESENTATIVE 2.00 X 0 0 0 ELIZABETH FORSYTH WR REPRESENTATIVE 2.00 X 0 0 0 ILLIANA NAVARRA-BUENO STUDENT REPRESENTATIVE 2.00 X 0 0 0 DEVIKA DIBYA CHOUDHURI ASGW REPRESENTATIVE 2.00 X 0 0 0 MARTIN JENCIUS TREASURER 2.00 X 3750 0 0 SHAWN BOYNES CEO AND SECRETARY 40.00 11.00 X 480703 10650 26123 MAHZARINE CHINOY CFO 40.00 X 122263 1915 2472 BRIAN BANKS CHIEF GOV'T AFFAIRS & PUBLIC POLICY OFFICER 40.00 X 211270 0 30465 LYNN LINDE CHIEF OF PROFESSIONAL PRACTICE 40.00 X 228224 0 28180 ANGELA THOMPSON CHIEF OPERATING OFFICER 40.00 X 335233 0 45256 STACY WHATLEY CHIEF COMMUNICATIONS & MARKETING OFFICER 40.00 X 175984 0 31747 MORRIS FLATER DIRECTOR OF IT AND IT SECURITY 40.00 X 150167 0 20189 CAROL SALERNO DIRECTOR OF FINANCE 40.00 X 140753 0 18491 MJ JONES DIR. BUS. INTELLIGENCE & STRATEGY 40.00 X 124175 0 18803 BRANDI MCINTYRE DIR. GOVERNANCE & LEADERSHIP SERVICES 40.00 X 118536 0 22145 MIRIAM WILLIAMS DIRECTOR OF MEMBERSHIP & COMPONENT RELATIONS 40.00 X 114593 0 28791 RICHARD YEP FORMER CEO 0.00 X 402833 0 45743 2762859 12565 318405 19 1 1 0 ARNOLD & PORTER KAYE SCHOLER LLP 601 MASS AVE NW WASHINGTON DC 20001 LOBBYING 215004 RSM US LLP 4650 EAST 53RD ST CHICAGO IL 60674 TECH SUPPORT AND TAX/AUDIT SERVICES 207928 ALTA IT SERVICES PO BOX 645425 PITTSBURGH PA 152645425 IT TEMP WORKERS 179086 ACHIEVE MORE LLC 12733 INVERNESS WAY WOODBRIDGE VA 22192 ASSESSMENT, CONSULTATION, DEVELOPMENT, A 129713 4 24144 24144 MEMBERSHIP DUES 900099 8162245 8162245 CONFERENCES 611430 1764147 1761647 2500 PUBLICATION 611430 483472 200002 283470 SERVICES TO DIVISIONS 541200 297908 297908 WORKSHOPS & SEMINARS 611430 271690 271690 5111 5111 10984573 257200 257200 2925883 2925883 1033541 1030337 3204 3204 3204 1401098 156020 1245078 1245078 LIQUIDATION PROCEEDS 900099 600000 600000 600000 16040082 11938570 291081 3786287 9450 9450 2029824 736801 1293023 4671116 2887715 1783401 147954 86496 61458 395006 215367 179639 438721 245047 193674 289337 289337 69637 36609 33028 102430 102430 180818 180818 46891 46891 1542252 959557 582695 73965 46064 27901 1117648 605958 511690 1083566 273397 810169 494392 494392 325845 325845 446594 154629 291965 1386717 1305564 81153 268426 268426 87684 165 87519 RECRUITING & STAFF DEV. 168956 33672 135284 UBIT TAXES 83542 83542 BAD DEBT 26013 26013 PROPERTY & SALES TAX 19135 565 18570 30819 16699 14120 15536738 8578302 6958436 0 X 2656735 2629087 54577 66783 785936 916908 106445 150311 884045 611863 3931640 2269295 1687110 1662345 5106320 6144427 4468541 4244858 3140841 3009753 18890550 19436335 1227991 1173736 5122760 4561541 5743301 5523054 12094052 11258331 X 6031916 7395795 764582 782209 6796498 8178004 18890550 19436335 503344 878162 0 X X 0 1 X 1 0 X 30930 29507 26949 19629 24144 131159 8714519 8868737 9696451 11674363 13495688 52449758 8745449 8898244 9723400 11693992 13519832 52580917 0 0 0 52580917 4387100 5630642 3004205 2773206 3183083 18978236 142413 164545 143912 450870 4387100 5630642 3146618 2937751 3326995 19429106 13132549 14528886 12870018 14631743 16846827 72010023 0.73020 0.73380 0.26980 0.26620 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 182513 182513 15911245 16093758 954688 238672 0 0 893634 869423 859228 954688 3576973 5365460 138464 161652 177609 182513 660238 223409 217356 214807 238672 894244 1341366 696 2411 679 3786 1594987 5200 545244 148047 1997384 1360220 5000 506930 277163 1594987 3776075 224087 -2586845 53097 1360220 2818917 4400 1066720 67696 46266 3776075 2433679 355287 217470 145576 41943 2818917 1.00000 0 0 1487011 270729 1216282 1892232 1647054 245178 552397 351512 200885 1662345 ISHARES MSCI KLD 400 SCL ETF (DSI) 1511537 F CCM COMMUNITY IMPACT BD INST (CRANX) 1353765 F NUVEEN CORE IMPACT BD R6 (TSBIX) 1379556 F 4244858 DEPOSITS 70956 DUE FROM DIVISIONS 63540 DEFERRED COMPENSATION PLANS 489999 OPERATING LEASE RIGHT-OF-USE ASSETS, NET 2385258 3009753 POSTRETIREMENT BENEFIT OBLIGATION 1031483 DEFERRED COMPENSATION OBLIGATION 489999 DUE TO DIVISIONS 80101 OPERATING LEASE LIABILITIES, NET 3921471 5523054 X 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 AMERICAN COUNSELING ASSOCIATION (ACA). DESIGNATED WITHOUT DONOR RESTRICTIONS: THESE FUNDS HAVE BEEN APPROPRIATED BY THE GOVERNING COUNCIL OF ACA 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 ACA'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 AMERICAN COUNSELING ASSOCIATION (ACA) 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. ACA HAD NO MATERIAL NET UNRELATED BUSINESS INCOME FOR THE YEARS ENDED JUNE 30, 2024 AND 2023. MANAGEMENT EVALUATED ACA'S TAX POSITIONS AND CONCLUDED THAT ACA HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS. 1 AWARDS AND RESEARCH GRANTS FOR COUNSELORS AND STUDENTS 15 9450 PART I, LINE 2: GRANTS AND AWARDS ARE GIVEN FOR SPECIFIC APPROVED PURPOSES RELATED TO THE MISSION OF THE AMERICAN COUNSELING ASSOCIATION AND ARE AUTHORIZED BY THE CHIEF EXECUTIVE OFFICER AND/OR THE CHIEF OPERATING OFFICER OR HIS/HER DESIGNEE(S). X 1 1 X X X X X 1 0 0 0 0 0 0 1 0 SHAWN BOYNES CEO AND SECRETARY 421513 10650 36000 0 23190 0 12561 0 13562 0 506826 10650 0 0 RICHARD YEP FORMER CEO 0 0 0 0 402833 0 29434 0 16309 0 448576 0 0 0 ANGELA THOMPSON CHIEF OPERATING OFFICER 319551 0 13702 0 1980 0 15844 0 29412 0 380489 0 0 0 LYNN LINDE CHIEF OF PROFESSIONAL PRACTICE 222044 0 0 0 6180 0 22473 0 5707 0 256404 0 0 0 BRIAN BANKS CHIEF GOV'T AFFAIRS & PUBLIC POLICY 210820 0 0 0 450 0 10800 0 19665 0 241735 0 0 0 STACY WHATLEY CHIEF COMMUNICATIONS & MARKETING OFF 175590 0 0 0 394 0 0 0 31747 0 207731 0 0 0 MORRIS FLATER DIRECTOR OF IT AND IT SECURITY 149717 0 0 0 450 0 7603 0 12586 0 170356 0 0 0 CAROL SALERNO DIRECTOR OF FINANCE 134635 0 5000 0 1118 0 2400 0 16091 0 159244 0 0 0 PART I, LINE 1A THE FOLLOWING INDIVIDUALS RECEIVED TAX GROSS-UP PAYMENTS DURING THE REPORTING PERIOD: ANGELA THOMPSON - $3,702, STACY WHATLEY - $7,537, MIRIAM WILLIAMS - $7,797, AND MAHZARINE CHINOY - $4,255. THESE AMOUNTS ARE INCLUDED IN REPORTABLE COMPENSATION ON FORM 990, PART VII AND SCHEDULE J. PART I, LINE 4A RICHARD YEP, FORMER CHIEF EXECUTIVE OFFICER, IS ELIGIBLE TO RECEIVE EXECUTIVE SEVERANCE PAY AS DEFINED BY HIS EMPLOYMENT AGREEMENT DATED JULY 1, 2017. IN THE REPORTING PERIOD, RICHARD YEP RECEIVED A SEVERANCE PAYMENT OF $402,833. THIS AMOUNT IS INCLUDED IN REPORTABLE COMPENSATION ON FORM 990, PART VII AND SCHEDULE J. PART I, LINE 7: CERTAIN EMPLOYEES ARE ELIGIBLE FOR DISCRETIONARY BONUSES BASED ON ANNUAL PERFORMANCE ASSESSMENTS. BONUS PAYMENTS ARE INCLUDED IN REPORTABLE COMPENSATION ON FORM 990, PART VII AND SCHEDULE J. FORM 990, PART I, LINE 6, NUMBER OF VOLUNTEERS: THIS NUMBER INCLUDES APPROXIMATELY 150 STUDENT MEMBER VOLUNTEERS AT OUR ANNUAL CONFERENCE AS WELL AS VOLUNTEER LEADERSHIP. FORM 990, PART VI, SECTION A, LINE 6 THE AMERICAN COUNSELING ASSOCIATION (ACA) 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 AMERICAN COUNSELING ASSOCIATION MEMBERS ELECT THE ORGANIZATION'S OFFICERS. 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 AMERICAN COUNSELING ASSOCIATION MEMBERS ELECT THE ORGANIZATION'S OFFICERS AND HAVE THE RIGHT TO AMEND THE ORGANIZATION'S BYLAWS AND ARTICLES OF INCORPORATION. FORM 990, PART VI, SECTION A, LINE 8B NO COMMITTEE HAS AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY OF THE AMERICAN COUNSELING ASSOCIATION. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED BY THE CHIEF EXECUTIVE OFFICER, CHIEF FINANCIAL OFFICER, AND THE AUDIT COMMITTEE. THE FORM 990 IS THEN POSTED ON THE PRIVATE GOVERNING COUNCIL WEBSITE FOR REVIEW BY THE GOVERNING BODY PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 15A THE CHIEF EXECUTIVE OFFICER'S (CEO) 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. THE RECOMMENDATION INCLUDES A REPORT, PROVIDED BY AN INDEPENDENT COMPENSATION CONSULTANT, THAT INCLUDES SALARY AND BENEFIT INFORMATION FOR SIMILAR POSITIONS AT COMPARABLE ORGANIZATIONS. THIS PROCESS IS CONTEMPORANEOUSLY DOCUMENTED IN THE EXECUTIVE COMMITTEE MEETING MINUTES AND WAS LAST COMPLETED JUNE 11, 2024. FORM 990, PART VI, SECTION C, LINE 19 THE AMERICAN COUNSELING ASSOCIATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND AUDITED FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST IN THE SAME TIME AND MANNER AS OTHER DISCLOSURES REQUIRED UNDER INTERNAL REVENUE CODE SECTION 6104. FORM 990, PART X, COLUMN (A), LINES 11 & 12: IN 2023, AMERICAN COUNSELING ASSOCIATION DETERMINED THAT IT WAS MORE APPROPRIATE TO INCLUDE IN COLUMN (B) (END OF YEAR) FOR LINES 11 (INVESTMENTS - PUBLICLY TRADED SECURITIES) AND 12 (INVESTMENTS - OTHER SECURITIES) CERTAIN ITEMS INCLUDED IN PRIOR YEAR FORMS 990 IN LINES 11 (INVESTMENTS - PUBLICLY TRADED SECURITIES), RESPECTIVELY. CONFORMING ADJUSTMENTS HAVE BEEN MADE TO THE 2023 BEGINNING OF YEAR AMOUNTS LISTED IN COLUMN (A) OF PART X. FORM 990, PART XII, LINE 2C: AMERICAN COUNSELING ASSOCIATION DID NOT CHANGE THE OVERSIGHT OR SELECTION PROCESS FROM THE PRIOR YEAR. 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