APPALACHIAN COLLEGE ASSOCIATION: Form 990, tax year 2020
View the entire original 990 at ProPublica ↗
- Organization
- APPALACHIAN COLLEGE ASSOCIATION (EIN 56-1758784)
- Tax period
- 2020-07-01 to 2021-06-30
- Filed
- 2022-05-13
- IRS object ID
- 202241339349306189
- Schema version
- 2020v4.0
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2022-05-13T14:04:51-04:00 | ReturnTs |
| Tax Period End | 2021-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 474877308 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JL Dundon CPA PSC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3017 Charleston Gardens Blvd | AddressLine1Txt |
| City | LEXINGTON | CityNm |
| State Abbreviation | KY | StateAbbreviationCd |
| ZIP | 40515 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2020-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 561758784 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Appalachian College Associatio | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | APPA | BusinessNameControlTxt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3816 Camelot Dr OFC | AddressLine1Txt |
| City | LEXINGTON | CityNm |
| State Abbreviation | KY | StateAbbreviationCd |
| ZIP | 405171742 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Nancy E Rushing | PersonNm |
| Person Title | President | PersonTitleTxt |
| Signature | 2022-05-13 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | Nancy E | PersonFirstNm |
| Person Last | Rushing | PersonLastNm |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | John L Dundon | PreparerPersonNm |
| PTIN | P01706097 | PTIN |
| Phone | 8594945367 | PhoneNum |
| Preparation | 2022-05-13 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2020 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | Nancy E Rushing | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7216 Jewel Bell Lane | AddressLine1Txt |
| City | BRISTOL | CityNm |
| State Abbreviation | TN | StateAbbreviationCd |
| ZIP | 37620 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $24,652,150 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | www.acaweb.org | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1983 | FormationYr |
| Legal Domicile State | TN | LegalDomicileStateCd |
| Activity Or Mission | Incorporated on August 6, 1993 ACA primarily serves the people of the Central Appalachain Region by providing/enhancing higher education and related services. | ActivityOrMissionDesc |
| Voting Members Governing Body | 34 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 34 | VotingMembersIndependentCnt |
| Total Employee | 6 | TotalEmployeeCnt |
| Total Volunteers | 34 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $624,998 | PYContributionsGrantsAmt |
| CY Contributions Grants | $550,011 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $3,058,684 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $2,989,885 | CYProgramServiceRevenueAmt |
| PY Investment Income | $593,988 | PYInvestmentIncomeAmt |
| CY Investment Income | $997,607 | CYInvestmentIncomeAmt |
| PY Other Revenue | $16,978 | PYOtherRevenueAmt |
| CY Other Revenue | $93,411 | CYOtherRevenueAmt |
| PY Total Revenue | $4,294,648 | PYTotalRevenueAmt |
| CY Total Revenue | $4,630,914 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $442,610 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $378,374 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $575,297 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $575,578 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $3,256,238 | PYOtherExpensesAmt |
| CY Other Expenses | $3,299,056 | CYOtherExpensesAmt |
| PY Total Expenses | $4,274,145 | PYTotalExpensesAmt |
| CY Total Expenses | $4,253,008 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $20,503 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $377,906 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $32,354,747 | TotalAssetsBOYAmt |
| Total Assets EOY | $39,696,056 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $1,307,968 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $1,075,550 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $31,046,779 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $38,620,506 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | ACA is an organization of 34 independent liberal arts institutions and provides expanded and enhanced learning opportunities to faculty, staff, and students for the purpose of serving the educational and | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $3,187,097 | ExpenseAmt |
| Revenue | $2,989,885 | RevenueAmt |
| Desc | Library and Shared Catalog - The ACA Bowen Central Library of | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $330,847 | ExpenseAmt |
| Desc | Professional Development - Academic programs, academic workshops, and | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $108,539 | ExpenseAmt |
| Desc | Scholarships - The ACA supports a variety of opportunities for | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $3,626,483 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | false | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (true) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | false | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | false | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (true) | GrantsToIndividualsInd |
| Schedule J Required | Yes (true) | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 0 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 6 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| DAF Excess Business Holdings | false | DAFExcessBusinessHoldingsInd |
| Taxable Distributions | false | TaxableDistributionsInd |
| Distribution To Donor | false | DistributionToDonorInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Governing Body Voting Members | 34 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 34 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (true) | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | false | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | KY | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | TN | StatesWhereCopyOfReturnIsFldCd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | John L Dundon | PersonNm |
| Phone | 8599864584 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3816 Camelot Dr | AddressLine1Txt |
| City | LEXINGTON | CityNm |
| State Abbreviation | KY | StateAbbreviationCd |
| ZIP | 405171742 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (36 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd | Key EmployeeKeyEmployeeInd | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt |
|---|---|---|---|---|---|---|---|---|
| MICHAEL ROSS | ||||||||
| DIRECTOR | 1 | Yes (X) | $0 | $0 | $0 | |||
| HARLEY KNOWLES | ||||||||
| DIRECTOR | 1 | Yes (X) | $0 | $0 | $0 | |||
| SCOTT HUMMEL | ||||||||
| DIRECTOR | 1 | Yes (X) | $0 | $0 | $0 | |||
| MARTIN ROTH | ||||||||
| DIRECTOR | 1 | Yes (X) | $0 | $0 | $0 | |||
| REUBEN BRIGETY | ||||||||
| DIRECTOR | 1 | Yes (X) | $0 | $0 | $0 | |||
| LYNN MORTON | ||||||||
| DIRECTOR | 1 | Yes (X) | $0 | $0 | $0 | |||
| J THIERSTEIN | ||||||||
| DIRECTOR | 1 | Yes (X) | $0 | $0 | $0 | |||
| GINNY FAVEDE | ||||||||
| DIRECTOR | 1 | Yes (X) | $0 | $0 | $0 | |||
| PAUL MAURER | ||||||||
| DIRECTOR | 1 | Yes (X) | $0 | $0 | $0 | |||
| LARRY HALL | ||||||||
| VICE PRESIDENT | 40 | $128,152 | $0 | $0 | Yes (X) | Yes (X) | ||
| NANCY RUSHING | ||||||||
| PRESIDENT | 40 | $155,376 | $0 | $0 | Yes (X) | Yes (X) | ||
| MARCIA HAWKINS | ||||||||
| CHAIR | 1 | Yes (X) | $0 | $0 | $0 | Yes (X) | 0 | |
| BURTON WEBB | ||||||||
| TREASURER | 1 | Yes (X) | $0 | $0 | $0 | Yes (X) | 0 | |
| TIM BARRY | ||||||||
| DIRECTOR | 1 | Yes (X) | $0 | $0 | $0 | 0 | ||
| JOE STEPP | ||||||||
| DIRECTOR | 1 | Yes (X) | $0 | $0 | $0 | 0 | ||
| LYLE ROELOFS | ||||||||
| DIRECTOR | 1 | Yes (X) | $0 | $0 | $0 | 0 | ||
| T RODENBERG | ||||||||
| DIRECTOR | 1 | Yes (X) | $0 | $0 | $0 | 0 | ||
| DAVID OLIVE | ||||||||
| DIRECTGOR | 1 | Yes (X) | $0 | $0 | $0 | 0 | ||
| DAVID JOYCE | ||||||||
| DIRECTOR | 1 | Yes (X) | $0 | $0 | $0 | 0 | ||
| DOUGLAS MANN | ||||||||
| DIRECTOR | 1 | Yes (X) | $0 | $0 | $0 | 0 | ||
| KEITH SPEARS | ||||||||
| DIRECTOR | 1 | Yes (X) | $0 | $0 | $0 | 0 | ||
| CHARLES FOWLER | ||||||||
| DIRECTOR | 1 | Yes (X) | $0 | $0 | $0 | 0 | ||
| CHRIS WOOD | ||||||||
| DIRECTOR | 1 | Yes (X) | $0 | $0 | $0 | 0 | ||
| JOHN WELLS | ||||||||
| DIRECTOR | 1 | Yes (X) | $0 | $0 | $0 | 0 | ||
| DAVID JOHNS | ||||||||
| DIRECTOR | 1 | Yes (X) | $0 | $0 | $0 | 0 | ||
| THOMAS SMITH | ||||||||
| DIRECTOR | 1 | Yes (X) | $0 | $0 | $0 | 0 | ||
| A WHITAKER | ||||||||
| DIRECTOR | 1 | Yes (X) | $0 | $0 | $0 | 0 | ||
| TERRY ALLCORN | ||||||||
| DIRECTOR | 1 | Yes (X) | $0 | $0 | $0 | 0 | ||
| MARK WALKER | ||||||||
| DIRECTOR | 1 | Yes (X) | $0 | $0 | $0 | 0 | ||
| LEE KING | ||||||||
| DIRECTOR | 1 | Yes (X) | $0 | $0 | $0 | 0 | ||
| FRED WHITT | ||||||||
| DIRECTOR | 1 | Yes (X) | $0 | $0 | $0 | 0 | ||
| CLAYTEN HESS | ||||||||
| DIRECTOR | 1 | Yes (X) | $0 | $0 | $0 | 0 | ||
| WILLIAM LUCKEY | ||||||||
| DIRECTOR | 1 | Yes (X) | $0 | $0 | $0 | 0 | ||
| TONY FLOYD | ||||||||
| DIRECTOR | 1 | Yes (X) | $0 | $0 | $0 | 0 | ||
| BRYAN COKER | ||||||||
| DIRECTOR | 1 | Yes (X) | $0 | $0 | $0 | 0 | ||
| BILL GREER | ||||||||
| DIRECTOR | 1 | Yes (X) | $0 | $0 | $0 | 0 | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $283,528 | TotalReportableCompFromOrgAmt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (2 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| INNOVATIE INTERFACES | |||||
| 1900 POWELL ST STE 400 | EMERYVILLE | CA | 94608 | LIBRARY TECHNOLOGY | $310,700 |
| FIFTH THIRD BANK | |||||
| 5050 KINGSLEY DR | CINCINNATI | OH | 45263 | INVEST MANAGEMT FEE | $108,647 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 2 | CntrctRcvdGreaterThan100KCnt |
| Membership Dues | $525,011 | MembershipDuesAmt |
| All Other Contributions | $25,000 | AllOtherContributionsAmt |
| Total Contributions | $550,011 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | LIBRARY FEES | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $2,989,885 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $2,989,885 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $2,989,885 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $529,432 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $529,432 | RelatedOrExemptFuncIncomeAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $20,489,411 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $20,021,236 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $468,175 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $468,175 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $7,663,996 | RelatedOrExemptFuncIncomeAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| MISC OTHER INCOME | 900099 | $12,349 | $12,349 |
| PPP LN FORGIVENESS | 900099 | $81,062 | $81,062 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $93,411 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $4,630,914 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $11,276,724 | RelatedOrExemptFuncIncomeAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $378,374 | TotalAmt |
| Program Services | $378,374 | ProgramServicesAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $440,735 | TotalAmt |
| Program Services | $120,176 | ProgramServicesAmt |
| Management And General | $320,559 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $44,066 | TotalAmt |
| Program Services | $11,457 | ProgramServicesAmt |
| Management And General | $32,609 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $57,859 | TotalAmt |
| Program Services | $15,043 | ProgramServicesAmt |
| Management And General | $42,816 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $32,918 | TotalAmt |
| Program Services | $8,559 | ProgramServicesAmt |
| Management And General | $24,359 | ManagementAndGeneralAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,738 | TotalAmt |
| Management And General | $7,738 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $105,944 | TotalAmt |
| Management And General | $105,944 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,190 | TotalAmt |
| Program Services | $422 | ProgramServicesAmt |
| Management And General | $14,768 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $333,163 | TotalAmt |
| Program Services | $319,448 | ProgramServicesAmt |
| Management And General | $13,715 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $31,813 | TotalAmt |
| Program Services | $954 | ProgramServicesAmt |
| Management And General | $30,859 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $36,802 | TotalAmt |
| Program Services | $23,921 | ProgramServicesAmt |
| Management And General | $12,881 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $24,562 | TotalAmt |
| Program Services | $24,562 | ProgramServicesAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $70 | TotalAmt |
| Management And General | $70 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,138 | TotalAmt |
| Management And General | $6,138 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,069 | TotalAmt |
| Management And General | $14,069 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (2 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt |
|---|---|---|
| CONSULTING | $20,000 | $20,000 |
| LIBRARY CATALOG SUBSCRIPS | $2,703,567 | $2,703,567 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,253,008 | TotalAmt |
| Program Services | $3,626,483 | ProgramServicesAmt |
| Management And General | $626,525 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $853,083 | BOYAmt |
| EOY | $1,029,863 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $85,098 | BOYAmt |
| EOY | $40,858 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,351,910 | BOYAmt |
| EOY | $1,370,996 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $41,627 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $39,596 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,169 | BOYAmt |
| EOY | $2,031 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $30,056,487 | BOYAmt |
| EOY | $37,252,308 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $32,354,747 | BOYAmt |
| EOY | $39,696,056 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $892,070 | BOYAmt |
| EOY | $650,490 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $415,898 | BOYAmt |
| EOY | $425,060 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,307,968 | BOYAmt |
| EOY | $1,075,550 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,988,631 | BOYAmt |
| EOY | $3,402,043 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $28,058,148 | BOYAmt |
| EOY | $35,218,463 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $31,046,779 | BOYAmt |
| EOY | $38,620,506 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $32,354,747 | BOYAmt |
| EOY | $39,696,056 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $377,906 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $7,195,821 | NetUnrlzdGainsLossesInvstAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
| Support Sum | $0 | SupportSumAmt |
| Other Support Sum | $0 | OtherSupportSumAmt |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $579,207 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $537,455 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $531,465 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $624,998 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $550,011 | CurrentTaxYearAmt |
| Total | $2,823,136 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $2,667,837 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,914,165 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,975,759 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,975,759 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,952,159 | CurrentTaxYearAmt |
| Total | $14,485,679 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $3,247,044 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $3,451,620 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $3,507,224 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $3,600,757 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $3,502,170 | CurrentTaxYearAmt |
| Total | $17,308,815 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $17,308,815 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $704,644 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $910,385 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $225,217 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $670,981 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $529,432 | CurrentTaxYearAmt |
| Total | $3,040,659 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $704,644 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $910,385 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $225,217 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $670,981 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $529,432 | CurrentTaxYearAmt |
| Total | $3,040,659 | TotalAmt |
Other Income509 OtherIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $22,342 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $12,723 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $19,590 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $16,978 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $12,349 | CurrentTaxYearAmt |
| Total | $83,982 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $3,974,030 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $4,374,728 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $3,752,031 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $4,288,716 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $4,043,951 | CurrentTaxYearAmt |
| Total | $20,433,456 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.84710 | PublicSupportCY509Pct |
| Public Support PY509 | 0.83980 | PublicSupportPY509Pct |
| Investment Income CY | 0.14880 | InvestmentIncomeCYPct |
| Investment Income PY | 0.15470 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE A, PART III, LINE 12 OTHER INCOME | FormAndLineReferenceDesc |
| Explanation | DESCRIPTION: MISCELLANEOUS OTHER INCOME - COLUMN A 22,342; COLUMN B 12,723; COLUMN C 19,590; COLUMN D 16,978; COLUMN E 12,349; COLUMN F 83,982 | ExplanationTxt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Incl Escrow Custodial Acct Liab | false | InclEscrowCustodialAcctLiabInd |
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $30,056,487 | BeginningYearBalanceAmt |
| Contributions | $2,770 | ContributionsAmt |
| Investment Earnings Or Losses | $8,193,051 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $1,000,000 | OtherExpendituresAmt |
| End Year Balance | $37,252,308 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $28,535,211 | BeginningYearBalanceAmt |
| Contributions | $2,026,000 | ContributionsAmt |
| Investment Earnings Or Losses | $575,276 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $1,080,000 | OtherExpendituresAmt |
| End Year Balance | $30,056,487 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $28,127,644 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $1,491,617 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $1,084,050 | OtherExpendituresAmt |
| End Year Balance | $28,535,211 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $26,835,161 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $2,398,816 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $1,106,333 | OtherExpendituresAmt |
| End Year Balance | $28,127,644 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $24,185,060 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $3,160,257 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $1,140,156 | OtherExpendituresAmt |
| End Year Balance | $26,205,161 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.05640 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.55970 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.38390 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | false | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | false | EndowmentsHeldRelatedOrgInd |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $41,627 | OtherCostOrOtherBasisAmt |
| Depreciation | $39,596 | DepreciationAmt |
| Book Value | $2,031 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $2,031 | TotalBookValueLandBuildingsAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (true) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (3 entries)
| Grant TypeGrantTypeTxt | Cash GrantCashGrantAmt |
|---|---|
| STUDENT SCHOLARSHIPS | $106,699 |
| FACULTY FELLOWSHIPS | $249,310 |
| LIBRARY STAFF DEVELOPMENT GR | $22,365 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE I, PART 1, LINE 2 PROCEDURES FOR MONITORING GRANTS | FormAndLineReferenceDesc |
| Explanation | AFTER A STRICT APPLIXCATION PROCESS, GRANTS ARE AWARDED TO MEMBER INSTITUTIONS ON BEHALF OF INDIVIDUALS IN THE FORMS OF SCHOLARSHIPS, FELLOWSHIPS, AND OTHER PROFESSIONAL DEVELOPMENT AWARDS. AWARDS ARE USED FOR EDUCATIONAL PURPOSES | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | false | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | false | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | false | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | false | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | false | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | false | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | false | AnyNonFixedPaymentsInd |
| Initial Contract Exception | false | InitialContractExceptionInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, LINE 1A, DELEGATE BROAD AUTHORITY | DUE TO ITS TAX-EXEMPT STATUS, THE ASSOCIATION IS NOT SUBJECT TO U.S. FEDERAL OR STATE INCOME TAX AND DOES NOT EXPECT THE TOTAL AMOUNT OF UNRECOGNIZED TAX BENEFITS TO SIGNIFICANTLY CHANGE IN THE NEXT 12 MONTHS. |
| FORM 990, PART VI, LINE 6, CLASSES OF MEMBERS | ANY HLC OR SACSCOC REGIONALLY ACCREDITED INDEPENDENT FOUR- YEAR COLLEGE WITH A BROAD RANGE OF PROGRAMS IN THE ARTS AND SCIENCES LOCATED IN THE APPALACHIAN PORTION OF KY, NC, TN, VA, OR WV IS ELEGIBLE FOR MEMBERSHIP. |
| FORM 990, PART VI, LINE 11B, REVIEW OF FORM 990 | THE ORGANIZATION INFORMS ITS BOARD A COPY OF FORM 990 IS AVAILABLE FOR REVIEW UPON REQUEST. FORM 990 IS REVIEWED BY FINANCE COMM MEMBERS, PRESIDENT, AND ACCOUNTING STAFF. |
| FORM 990, PART VI, LINE 12C, CONFLICT OF INTEREST POLICY | ACA'S CONFLICT OF INTEREST POLICY IS OUTLINED IN ITS EMPLOYEE MANUAL AND NEW BOARD MEMBER PACKET. STAKEHOLDERS ARE ENCOURAGED TO REPORT ANY POTENTIAL CONFLICT OF INTEREST. |
| FORM 990, PART VI, LINE 15A, ESTABLISH COMPENSATION | ALL COMPENSATION AND BENEFIT PAYMENTS TO OFFICERS AND EMPLOYEES ARE SUBMITTED TO THE FULL BOARD FOR REVIEW AND APPROVAL THROUGH THE ANNUAL BUDGET PROCESS. |
| FORM 990, PART VI, LINE 15B, COMPENATION OF EMPLOYEES | SEE RESPONSE FOR LINE 15A ABOVE. |