APPALACHIAN COLLEGE ASSOCIATION: Form 990, tax year 2017
View the entire original 990 at ProPublica ↗
- Organization
- APPALACHIAN COLLEGE ASSOCIATION (EIN 56-1758784)
- Tax period
- 2017-07-01 to 2018-06-30
- Filed
- 2019-05-15
- IRS object ID
- 201921359349310442
- Schema version
- 2017v2.2
- 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 | 2019-05-15T15:32:32-05:00 | ReturnTs |
| Tax Period End | 2018-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 350921680 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CROWE LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 9600 Brownsboro Road Suite 400 | AddressLine1Txt |
| City | Louisville | CityNm |
| State Abbreviation | KY | StateAbbreviationCd |
| ZIP | 402411122 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2017-07-01 | 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 Association Inc | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | APPA | BusinessNameControlTxt |
| Phone | 8599864584 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 801 Brighton Avenue | AddressLine1Txt |
| City | Richmond | CityNm |
| State Abbreviation | KY | StateAbbreviationCd |
| ZIP | 40475 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Nancy E Rushing | PersonNm |
| Person Title | President | PersonTitleTxt |
| Signature | 2019-05-15 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Emilie Knieriem | PreparerPersonNm |
| PTIN | P01330194 | PTIN |
| Phone | 5023263996 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2017 | TaxYr |
| Build TS | 2019-02-21 02:37:17Z | BuildTS |
Form 990 IRS990
Principal Ofcr Business Name PrincipalOfcrBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Nancy E Rushing | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 801 Brighton Avenue | AddressLine1Txt |
| City | Richmond | CityNm |
| State Abbreviation | KY | StateAbbreviationCd |
| ZIP | 40475 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $21,383,010 | 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 | 1993 | FormationYr |
| Legal Domicile State | KY | LegalDomicileStateCd |
| Activity Or Mission | Appalachian College Association, Inc. ("the Association") was incorporated August 6, 1993, as a nonprofit organization primarily to serve people of the Appalachian region through higher education and related services. The Association is an organization of independent liberal arts institutions that provides expanded and enhanced learning opportunities to faculty, staff and students for the purpose of serving the educational and economic well-being of the people and communities of Central Appalachia. This educational consortium offers a variety of academic, research, scholarship, library and travel programs serving students, faculty and staff in Kentucky, North Carolina, Tennessee, Virginia and West Virginia. The Association is an independent 501(c)(3) incorporated organization, governed by a board comprised of member institution presidents and an executive committee. | ActivityOrMissionDesc |
| Voting Members Governing Body | 33 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 33 | VotingMembersIndependentCnt |
| Total Employee | 7 | TotalEmployeeCnt |
| Total Volunteers | 60 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $54,117 | PYContributionsGrantsAmt |
| CY Contributions Grants | $12,455 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $3,192,927 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $3,439,165 | CYProgramServiceRevenueAmt |
| PY Investment Income | $1,792,181 | PYInvestmentIncomeAmt |
| CY Investment Income | $2,051,994 | CYInvestmentIncomeAmt |
| PY Other Revenue | $22,342 | PYOtherRevenueAmt |
| CY Other Revenue | $12,723 | CYOtherRevenueAmt |
| PY Total Revenue | $5,061,567 | PYTotalRevenueAmt |
| CY Total Revenue | $5,516,337 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $479,015 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $488,335 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $566,842 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $439,901 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $3,486,408 | PYOtherExpensesAmt |
| CY Other Expenses | $3,619,548 | CYOtherExpensesAmt |
| PY Total Expenses | $4,532,265 | PYTotalExpensesAmt |
| CY Total Expenses | $4,547,784 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $529,302 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $968,553 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $31,818,724 | TotalAssetsBOYAmt |
| Total Assets EOY | $34,042,664 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $732,086 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $1,639,470 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $31,086,638 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $32,403,194 | NetAssetsOrFundBalancesEOYAmt |
| Mission | Appalachian College Association, Inc. ("the Association") was incorporated August 6, 1993, as a nonprofit organization primarily to serve people of the Appalachian region through higher education and related services. The Association is an organization of 35 independent liberal arts institutions that provides expanded and enhanced learning opportunities to faculty, staff and students for the purpose of serving the educational and economic well-being of the people and communities of Central Appalachia. This educational consortium offers a variety of academic, research, scholarship, library and travel programs serving 54,000 students and over 4,000 faculty and staff in Kentucky, North Carolina, Tennessee, Virginia and West Virginia. The Association is an independent 501(c)(3) incorporated organization, governed by a board comprised of member institution presidents and an executive committee. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $2,917,515 | ExpenseAmt |
| Grant | $9,588 | GrantAmt |
| Revenue | $2,914,165 | RevenueAmt |
| Desc | LIBRARY AND SHARED CATALOG - THE BOWEN CENTRAL LIBRARY OF APPALACHIA PARTNERS WITH EACH MEMBER INSTITUTION TO MAKE IT ECONOMICALLY POSSIBLE TO PROVIDE ALL ACA STUDENTS, FACULTY AND STAFF WITH THE BEST LIBRARY INFORMATION RESOURCES AVAILABLE. THESE RESOURCES ARE USED TO HELP STUDENTS, FACULTY AND STAFF ATTAIN THE BEST POSSIBLE LEARNING OUTCOMES. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $314,944 | ExpenseAmt |
| Grant | $314,944 | GrantAmt |
| Revenue | $525,000 | RevenueAmt |
| Desc | PROFESSIONAL DEVELOPMENT - WORKSHOPS AND ACADEMIC FELLOWSHIPS ARE THE MAINSTAY OF PROFESSIONAL DEVELOPMENT, TOPICS CHANGE TO REFLECT CURRENT NEEDS OF FACULTY AND STAFF. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $232,541 | ExpenseAmt |
| Grant | $163,803 | GrantAmt |
| Revenue | $12,723 | RevenueAmt |
| Desc | THE ACA HAS A VARIETY OF OPPORTUNITIES FOR STUDENTS STUDYING IN ANY MAJOR IN THE FORM OF SUMMER STIPENDS AND ACADEMIC SCHOLARSHIPS. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $3,465,000 | 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 |
| Temp Or Permanent Endowments | Yes (true) | TempOrPermanentEndowmentsInd |
| 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 | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | 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 | false | 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 With Officer Ent | false | BusinessRlnWithOfficerEntInd |
| 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 | 4 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 7 | 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 |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | Yes (true) | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 33 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 33 | 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 | Yes (true) | 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 |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Nancy E Rushing President | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 8599864584 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 801 Brighton Avenue | AddressLine1Txt |
| City | Richmond | CityNm |
| State Abbreviation | KY | StateAbbreviationCd |
| ZIP | 40475 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (43 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| Dr Jeff K Metcalf | ||||||
| Chair | 1.0 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Dr Clayton Hess | ||||||
| Secretary/Treasurer | 1.0 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Dr Harley Knowles | ||||||
| Director | 1.0 | Yes (X) | $0 | $0 | $0 | |
| Dr John McCardell | ||||||
| Director | 1.0 | Yes (X) | $0 | $0 | $0 | |
| Dr Larry Cockrum | ||||||
| Director | 1.0 | Yes (X) | $0 | $0 | $0 | |
| Mr Joe A Stepp | ||||||
| Director | 1.0 | Yes (X) | $0 | $0 | $0 | |
| Dr Harold Shank | ||||||
| Director - Partial Year | 1.0 | Yes (X) | $0 | $0 | $0 | |
| Dr William T Bogart | ||||||
| Director | 1.0 | Yes (X) | $0 | $0 | $0 | |
| Dr Debra Townsley | ||||||
| Director | 1.0 | Yes (X) | $0 | $0 | $0 | |
| Dr J Randall O'Brien | ||||||
| Director - Partial Year | 1.0 | Yes (X) | $0 | $0 | $0 | |
| Rev Dr Tamara Rodenberg | ||||||
| Director | 1.0 | Yes (X) | $0 | $0 | $0 | |
| Dr Paul Maurer | ||||||
| Director | 1.0 | Yes (X) | $0 | $0 | $0 | |
| Dr Paul Conn | ||||||
| Director | 1.0 | Yes (X) | $0 | $0 | $0 | |
| Dr Dan Lunsford | ||||||
| Director - Partial Year | 1.0 | Yes (X) | $0 | $0 | $0 | |
| Dr James Barry | ||||||
| Director | 1.0 | Yes (X) | $0 | $0 | $0 | |
| Dr David Joyce | ||||||
| Director | 1.0 | Yes (X) | $0 | $0 | $0 | |
| Dr Edwin H Welch | ||||||
| Director - Partial Year | 1.0 | Yes (X) | $0 | $0 | $0 | |
| Dr Jennifer L Braaten | ||||||
| Director - Partial Year | 1.0 | Yes (X) | $0 | $0 | $0 | |
| Dr Stephen D Livesay | ||||||
| Director | 1.0 | Yes (X) | $0 | $0 | $0 | |
| Dr Barry Buxton | ||||||
| Director - Partial Year | 1.0 | Yes (X) | $0 | $0 | $0 | |
| Dr Nancy Moody | ||||||
| Director | 1.0 | Yes (X) | $0 | $0 | $0 | |
| Dr Michael V Carter | ||||||
| Director | 1.0 | Yes (X) | $0 | $0 | $0 | |
| Dr Fred Whitt | ||||||
| Director | 1.0 | Yes (X) | $0 | $0 | $0 | |
| Dr Lyle Roelofs | ||||||
| Director | 1.0 | Yes (X) | $0 | $0 | $0 | |
| Dr Chris Wood | ||||||
| Director | 1.0 | Yes (X) | $0 | $0 | $0 | |
| Dr Marcia Hawkins | ||||||
| Director | 1.0 | Yes (X) | $0 | $0 | $0 | |
| Dr Burton Webb | ||||||
| Director | 1.0 | Yes (X) | $0 | $0 | $0 | |
| Dr Alexander Whitaker IV | ||||||
| Director | 1.0 | Yes (X) | $0 | $0 | $0 | |
| Dr William Luckey Jr | ||||||
| Director | 1.0 | Yes (X) | $0 | $0 | $0 | |
| Mr Jake Schrum | ||||||
| Director | 1.0 | Yes (X) | $0 | $0 | $0 | |
| Dr Lynn Morton | ||||||
| Director | 1.0 | Yes (X) | $0 | $0 | $0 | |
| Dr Joel Thierstein | ||||||
| Director | 1.0 | Yes (X) | $0 | $0 | $0 | |
| Dr Gary Weedman | ||||||
| Director - Partial Year | 1.0 | Yes (X) | $0 | $0 | $0 | |
| Dr Bill Greer | ||||||
| Director | 1.0 | Yes (X) | $0 | $0 | $0 | |
| Dr David Olive | ||||||
| Immediate Past Chair | 1.0 | Yes (X) | $0 | $0 | $0 | |
| Dr Lee King | ||||||
| Director | 1.0 | Yes (X) | $0 | $0 | $0 | |
| Dr Tony Floyd | ||||||
| Director | 1.0 | Yes (X) | $0 | $0 | $0 | |
| Dr James Hurley | ||||||
| Director | 1.0 | Yes (X) | $0 | $0 | $0 | |
| Dr Thomas Smith | ||||||
| Director | 1.0 | Yes (X) | $0 | $0 | $0 | |
| Dr David Johns | ||||||
| Director | 1.0 | Yes (X) | $0 | $0 | $0 | |
| J Tom Rogers Jr | ||||||
| Interim President - Partial Year | 40.0 | Yes (X) | $117,431 | $0 | $17,364 | |
| Nancy E Rushing | ||||||
| President - Appointed 9/1/17 | 40.0 | Yes (X) | $52,600 | $0 | $11,738 | |
| Larry M Hall | ||||||
| Vice President for Academic Programs - Partial Year | 40.0 | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $170,031 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $29,102 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 1 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (2 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | Address Line2ContractorAddress/USAddress/AddressLine2Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|---|
| Innovative Interfaces Inc | ||||||
| 1900 Powell St | Ste 400 | Emeryville | CA | 94608 | Library Technology | $300,000 |
| Fifth Third Bank | ||||||
| 5050 Kingsley Dr | MD 1MOB2D | Cincinnati | OH | 45263 | Fees for Investment Management | $126,333 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 2 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $12,455 | AllOtherContributionsAmt |
| Total Contributions | $12,455 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| Library Fees | 900099 | $2,914,165 | $2,914,165 |
| Member Dues | 900099 | $525,000 | $525,000 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $3,439,165 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $910,385 | TotalRevenueColumnAmt |
| Exclusion | $910,385 | ExclusionAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
| Personal | $0 | PersonalAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $17,008,282 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $15,866,673 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,141,609 | SecuritiesAmt |
| Other | $0 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,141,609 | TotalRevenueColumnAmt |
| Exclusion | $1,141,609 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Miscellaneous Income | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $12,723 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $12,723 | RelatedOrExemptFuncIncomeAmt |
Miscellaneous Revenue MiscellaneousRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $12,723 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $5,516,337 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $3,451,888 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $2,051,994 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $488,335 | TotalAmt |
| Program Services | $488,335 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $194,223 | TotalAmt |
| Management And General | $194,223 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $134,435 | TotalAmt |
| Management And General | $134,435 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $37,897 | TotalAmt |
| Management And General | $37,897 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $43,931 | TotalAmt |
| Management And General | $43,931 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $29,415 | TotalAmt |
| Management And General | $29,415 | ManagementAndGeneralAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $106,340 | TotalAmt |
| Management And General | $106,340 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,983 | TotalAmt |
| Management And General | $4,983 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $79,072 | TotalAmt |
| Management And General | $79,072 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $164,057 | TotalAmt |
| Management And General | $164,057 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $17,451 | TotalAmt |
| Program Services | $6,172 | ProgramServicesAmt |
| Management And General | $11,279 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,480 | TotalAmt |
| Management And General | $4,480 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,547 | TotalAmt |
| Program Services | $6,038 | ProgramServicesAmt |
| Management And General | $1,509 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $378,515 | TotalAmt |
| Program Services | $302,812 | ProgramServicesAmt |
| Management And General | $75,703 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $46,820 | TotalAmt |
| Management And General | $46,820 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $26,272 | TotalAmt |
| Program Services | $26,272 | ProgramServicesAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $117,637 | TotalAmt |
| Program Services | $117,637 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $120,012 | TotalAmt |
| Management And General | $120,012 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,896 | TotalAmt |
| Management And General | $16,896 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| Library Catalog Subscriptions | $2,513,468 | $2,513,468 | |
| Memberships & Dues | $4,171 | $4,171 | |
| Small Accessories & Movable Equipment | $3,094 | $3,094 | |
| Meals | $2,136 | $95 | $2,041 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,597 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $6,597 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,547,784 | TotalAmt |
| Program Services | $3,465,000 | ProgramServicesAmt |
| Management And General | $1,082,784 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $114,454 | BOYAmt |
| EOY | $278,876 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $648,558 | BOYAmt |
| EOY | $714,324 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $72,244 | BOYAmt |
| EOY | $72,863 | EOYAmt |
Receivables From Officers Etc ReceivablesFromOfficersEtcGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $619,665 | BOYAmt |
| EOY | $1,764,002 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $4,338,013 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $538,734 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,919,294 | BOYAmt |
| EOY | $3,799,279 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $26,444,509 | BOYAmt |
| EOY | $27,413,320 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $31,818,724 | BOYAmt |
| EOY | $34,042,664 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $198,405 | BOYAmt |
| EOY | $1,041,879 | EOYAmt |
Grants Payable GrantsPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $533,681 | BOYAmt |
| EOY | $597,591 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
Escrow Account Liability EscrowAccountLiabilityGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
Loans From Officers Directors LoansFromOfficersDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $732,086 | BOYAmt |
| EOY | $1,639,470 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,614,240 | BOYAmt |
| EOY | $2,651,688 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,619,018 | BOYAmt |
| EOY | $8,898,126 | EOYAmt |
Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $20,853,380 | BOYAmt |
| EOY | $20,853,380 | EOYAmt |
Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $31,086,638 | BOYAmt |
| EOY | $32,403,194 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $31,818,724 | BOYAmt |
| EOY | $34,042,664 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $968,553 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $348,003 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| 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 |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $521,960 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $3,005,000 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $56,806 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $579,207 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $537,455 | CurrentTaxYearAmt |
| Total | $4,700,428 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $2,284,010 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $3,033,805 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $3,161,620 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,667,837 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,914,165 | CurrentTaxYearAmt |
| Total | $14,061,437 | TotalAmt |
Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Tax Rev Levied Orgnztnl Bnft509 TaxRevLeviedOrgnztnlBnft509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Govt Furn Srvc Fclts Vl509 GovtFurnSrvcFcltsVl509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $2,805,970 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $6,038,805 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $3,218,426 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $3,247,044 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $3,451,620 | CurrentTaxYearAmt |
| Total | $18,761,865 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $0 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $0 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $0 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $0 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $0 | CurrentTaxYearAmt |
| Total | $0 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $0 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,932,244 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $0 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $0 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $0 | CurrentTaxYearAmt |
| Total | $2,932,244 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $0 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,932,244 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $0 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $0 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $0 | CurrentTaxYearAmt |
| Total | $2,932,244 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $15,829,621 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $672,492 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $690,910 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $640,393 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $704,644 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $910,385 | CurrentTaxYearAmt |
| Total | $3,618,824 | TotalAmt |
Post1975 UBTI Post1975UBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $672,492 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $690,910 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $640,393 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $704,644 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $910,385 | CurrentTaxYearAmt |
| Total | $3,618,824 | TotalAmt |
Net Income From Other UBI NetIncomeFromOtherUBIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Income509 OtherIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $29,135 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $45,893 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $40,029 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $22,342 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $12,723 | CurrentTaxYearAmt |
| Total | $150,122 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $3,507,597 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $6,775,608 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $3,898,848 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $3,974,030 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $4,374,728 | CurrentTaxYearAmt |
| Total | $22,530,811 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.7026 | PublicSupportCY509Pct |
| Public Support PY509 | 0.7001 | PublicSupportPY509Pct |
| Investment Income CY | 0.1606 | InvestmentIncomeCYPct |
| Investment Income PY | 0.1526 | 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 - OTHER INCOME, COLUMN A - 29135.0, COLUMN B - 45893.0, COLUMN C - 40029.0, COLUMN D - 22342.0, COLUMN E - 12723.0, COLUMN F - 150122.0; | ExplanationTxt |
Schedule D IRS990ScheduleD
CY Endwmt Fund CYEndwmtFundGrp
| 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 Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $24,815,060 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $3,160,257 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $1,140,156 | OtherExpendituresAmt |
| End Year Balance | $26,835,161 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $26,708,232 | BeginningYearBalanceAmt |
| Contributions | $0 | ContributionsAmt |
| Investment Earnings Or Losses | -$397,591 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $1,495,581 | OtherExpendituresAmt |
| End Year Balance | $24,815,060 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $24,699,061 | BeginningYearBalanceAmt |
| Contributions | $3,000,000 | ContributionsAmt |
| Investment Earnings Or Losses | $661,915 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $1,652,744 | OtherExpendituresAmt |
| End Year Balance | $26,708,232 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $22,417,604 | BeginningYearBalanceAmt |
| Contributions | $0 | ContributionsAmt |
| Investment Earnings Or Losses | $3,504,727 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $0 | GrantsOrScholarshipsAmt |
| Other Expenditures | $1,223,270 | OtherExpendituresAmt |
| Administrative Expenses | $0 | AdministrativeExpensesAmt |
| End Year Balance | $24,699,061 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.0005 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.7414 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.2581 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | false | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | false | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $820,000 | OtherCostOrOtherBasisAmt |
| Book Value | $820,000 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $3,296,853 | OtherCostOrOtherBasisAmt |
| Depreciation | $317,574 | DepreciationAmt |
| Book Value | $2,979,279 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $221,160 | OtherCostOrOtherBasisAmt |
| Depreciation | $221,160 | DepreciationAmt |
| Book Value | $0 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $3,799,279 | TotalBookValueLandBuildingsAmt |
| Total Liability | $0 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $5,738,007 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $348,003 | NetUnrealizedGainsInvstAmt |
| Other Revenue | $0 | OtherRevenueAmt |
| Revenue Not Reported | $348,003 | RevenueNotReportedAmt |
| Revenue Subtotal | $5,390,004 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $126,333 | InvestmentExpensesNotIncldAmt |
| Other Revenues Not Included | $0 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $126,333 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $5,516,337 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $4,421,451 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $0 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $4,421,451 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $126,333 | InvestmentExpensesNotIncld2Amt |
| Other Expenses Not Included | $0 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $126,333 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $4,547,784 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule D, Part V, Line 4 Intended uses of endowment funds | The ACA endowment provides support to higher education and related services (fellowships, scholarships and professional development) to the membership of the association. The association membership is comprised of 35 independent liberal arts institutions. |
| Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote | The Association is a nonprofit corporation and is exempt from federal income taxes under Section 501(c)(3) of the Internal Revenue Code. The Association has also been classified as an entity that is not a private foundation within the meaning of Section 509(a). A tax position is recognized as a benefit only if it is "more likely than not" that the tax position would be sustained in a tax examination, with a tax examination being presumed to occur. The amount recognized is the largest amount of tax benefit that is greater than 50% likely of being realized on examination. For tax positions not meeting the "more likely than not" test, no tax benefit will be recorded. The Association recognizes interest and penalties related to unrecognized tax benefits in interest and income tax expense, respectively. The Association has no amounts related to interest or penalties during the years ended June 30, 2018 and 2017. Due to its tax-exempt status; the Association is not subject to U.S. federal income tax or state income tax and does not expect the total amount of unrecognized tax benefits to significantly change in the next 12 months. |
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 | RecipientRecipientCnt | Cash GrantCashGrantAmt |
|---|---|---|
| PROFESSIONAL DEVELOPMENT | 26 | $15,855 |
| SCHOLARSHIPS | 31 | $163,803 |
| FELLOWSHIPS | 17 | $308,677 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. | FormAndLineReferenceDesc |
| Explanation | After a strict application process, grants are awarded to member institutions on behalf of individuals in the forms of scholarships, fellowships and other professional development awards. All awards must be used for educational purposes and are paid directly to the educational institution for the benefit of the individual. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Line 1a Delegate broad authority to a committee | : The Association is a nonprofit corporation and is exempt from federal income taxes under Section 501(c)(3) of the Internal Revenue Code. The Association has also been classified as an entity that is not a private foundation within the meaning of Section 509(a). A tax position is recognized as a benefit only if it is "more likely than not" that the tax position would be sustained in a tax examination, with a tax examination being presumed to occur. The amount recognized is the largest amount of tax benefit that is greater than 50% likely of being realized on examination. For tax positions not meeting the "more likely than not" test, no tax benefit will be recorded. The Association recognizes interest and penalties related to unrecognized tax benefits in interest and income tax expense, respectively. The Association has no amounts related to interest or penalties during the years ended June 30, 2018 and 2017. Due to its tax-exempt status; the Association is not subject to U.S. federal income tax 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 or stockholders | Any Higher Learning Commission (HLC) or Southern Association of Colleges and Schools (SACS) regionally accredited, independent four-year college with a broad range of programs in the arts and sciences located in an Appalachian portion of the states of Kentucky, North Carolina, Tennessee, Virginia, and West Virginia (as defined by the Appalachian Regional Commission (ARC)) and which can demonstrate the commitment to the region is eligible for membership in the Appalachian College Association. The Appalachian College Association had 35 members during the 2018 fiscal year. |
| Form 990, Part VI, Line 11b Review of form 990 by governing body | The association's 990 is reviewed by the finance committee, full board and by the President before filing by Crowe LLP. |
| Form 990, Part VI, Line 12c Conflict of interest policy | ACA's conflict of interest policy is outlined in its employee manual and its new board member package. Each employee and board member are provided a copy of these documents. Thereafter, employees and board members are encouraged to report any potential conflicts that they may be involved in or that they are aware. |
| Form 990, Part VI, Line 15a Process to establish compensation of top management official | All compensation and benefit payments to officers, directors and employees are reviewed by the individual's direct supervisor, compared with survey and benchmark data and submitted to the full board for final approval during the annual budget process. This process was last completed in September 2017, and is documented in committee and board minutes. |
| Form 990, Part VI, Line 15b Process to establish compensation of other employees | See above. |
| Form 990, Part VI, Line 19 Required documents available to the public | Governing documents, audited financial statements and conflict of interest policy will be available to the public upon request. |