2018-05-15T13:01:17-05:00 2017-06-30 350921680 CROWE HORWATH LLP 9600 Brownsboro Road Suite 400 Louisville KY 402411122 990 2016-07-01 561758784 Appalachian College Association Inc APPA 8599864584 801 Brighton Avenue Richmond KY 40475 Nancy E Rushing President 2018-05-11 true Emilie Knieriem P01330194 5023263996 2016 2022-09-23 18:48:47Z Nancy E Rushing 801 Brighton Avenue Richmond KY 40475 16432931 false X www.acaweb.org X 1993 KY 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. 35 35 8 35 0 0 56806 54117 3161620 3192927 387883 1792181 40029 22342 3646338 5061567 651794 479015 0 0 650812 566842 0 0 0 3623486 3486408 4926092 4532265 -1279754 529302 29961701 31818724 774609 732086 29187092 31086638 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. false false 2631678 479015 2667837 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. 514873 525090 PROFESSIONAL DEVELOPMENT - WORKSHOPS AND ACADEMIC FELLOWSHIPS ARE THE MAINSTAY OF PROFESSIONAL DEVELOPMENT, TOPICS CHANGE TO REFLECT CURRENT NEEDS OF FACULTY AND STAFF. 156504 22342 THE ACA HAS A VARIETY OF OPPORTUNITIES FOR STUDENTS STUDYING IN ANY MAJOR IN THE FORM OF SUMMER STIPENDS AND ACADEMIC SCHOLARSHIPS. 3303055 true true false false false false false false false true true false false false false true true false false false false false false false false false false false true true false false false false false false false false false false false false false false false false false true 6 0 true 8 true false false false false false false false false false false X 35 35 false false false false true false false true true false false true true true true true true true true false KY X Nancy E Rushing President 8599864584 801 Brighton Avenue Richmond KY 40475 Dr Jeff K Metcalf Chair 1.0 X X 0 0 0 Dr Clayton Hess Secretary/Treasurer 1.0 X X 0 0 0 Dr Harley Knowles Director 1.0 X 0 0 0 Dr John McCardell Director 1.0 X 0 0 0 Dr Larry Cockrum Director 1.0 X 0 0 0 Mr Joe A Stepp Director 1.0 X 0 0 0 Dr Harold Shank Director 1.0 X 0 0 0 Dr William T Bogart Director 1.0 X 0 0 0 Dr Debra Townsley Director 1.0 X 0 0 0 Dr J Randall O'Brien Director 1.0 X 0 0 0 Rev Dr Tamara Rodenberg Director 1.0 X 0 0 0 Dr Paul Maurer Director 1.0 X 0 0 0 Dr Paul Conn Director 1.0 X 0 0 0 Dr Dan Lunsford Director 1.0 X 0 0 0 Dr James Barry Director 1.0 X 0 0 0 Dr David Joyce Director 1.0 X 0 0 0 Dr Edwin H Welch Director 1.0 X 0 0 0 Dr Jennifer L Braaten Director 1.0 X 0 0 0 Dr Stephen D Livesay Director 1.0 X 0 0 0 Dr Barry Buxton Director 1.0 X 0 0 0 Dr Nancy Moody Director 1.0 X 0 0 0 Dr Michael V Carter Director 1.0 X 0 0 0 Dr Fred Whitt Director 1.0 X 0 0 0 Dr Lyle Roelofs Director 1.0 X 0 0 0 Dr Chris Wood Director 1.0 X 0 0 0 Dr Marcia Hawkins Director 1.0 X 0 0 0 Dr Burton Webb Director 1.0 X 0 0 0 Dr Alexander Whitaker IV Director 1.0 X 0 0 0 Dr William Luckey Jr Director 1.0 X 0 0 0 Mr Jake Schrum Director 1.0 X 0 0 0 Dr Lynn Morton Director 1.0 X 0 0 0 Dr Joel Thierstein Director 1.0 X 0 0 0 Dr Gary Weedman Director 1.0 X 0 0 0 Dr Bill Greer Director 1.0 X 0 0 0 Dr David Olive Immediate Past Chair 1.0 X 0 0 0 Dr Pamela Balch Director - Partial Year 1.0 X 0 0 0 Dr James B Dawson Director - Partial Year 1.0 X 0 0 0 Rev James Fleming Director - Partial Year 1.0 X 0 0 0 Dr Wayne B Powell Director - Partial Year 1.0 X 0 0 0 Dr GT Buck Smith Director - Partial Year 1.0 X 0 0 0 Dr Richard Ray Director - Partial Year 1.0 X 0 0 0 Dr Steven Solnick Director - Partial Year 1.0 X 0 0 0 Michael P Mihalyo Jr President - Partial Year 40.0 X 179194 0 18077 James T Rogers Jr Interim President 40.0 X 134268 0 21053 313462 0 39130 2 false true false Fifth Third Bank 5050 Kingsley Dr MD 1MOB2D Cincinnati OH 45263 Fees for Investment Management 127136 1 54117 54117 Library Fees 900099 2667837 2667837 Member Dues 900099 525090 525090 0 0 0 0 3192927 704644 704644 0 0 12458901 11371364 1087537 0 1087537 1087537 Miscellaneous Income 900099 22342 22342 0 0 0 0 22342 5061567 3215269 0 1792181 479015 479015 277128 0 277128 0 205831 205831 20623 20623 33097 33097 30163 30163 65 65 34035 34035 161907 161907 0 0 0 0 16150 16150 17975 17975 354305 278904 75401 46048 46048 85871 73877 11994 118485 118485 124021 124021 16272 16272 Library Catalog Subscriptions 2352774 2352774 Small Accessories and Movable Equipment 10622 10622 Outsourced Services 118846 118846 Memberships & Dues 29032 29032 0 0 0 0 4532265 3303055 1229210 0 222417 114454 748102 648558 70157 72244 0 0 0 0 0 572468 619665 4338014 418720 4024064 3919294 24324493 26444509 0 0 0 0 0 29961701 31818724 367714 198405 0 0 406895 533681 0 0 0 0 0 0 0 0 0 0 0 774609 732086 X 2621732 2614240 5711980 7619018 20853380 20853380 0 0 0 0 0 0 29187092 31086638 29961701 31818724 529302 1370244 0 X false true X true false X 876544 521960 3005000 56806 579207 5039517 2188076 2284010 3033805 3161620 2667837 13335348 0 0 0 3064620 2805970 6038805 3218426 3247044 18374865 0 0 0 0 0 0 112584 0 2932244 0 0 3044828 112584 0 2932244 0 0 3044828 15330037 633273 672492 690910 640393 704644 3341712 0 633273 672492 690910 640393 704644 3341712 0 43707 29135 45893 40029 22342 181106 3741600 3507597 6775608 3898848 3974030 21897683 0.7001 0.6876 0.1526 0.1447 X Schedule A, Part III, Line 12 Other Income DESCRIPTION - OTHER INCOME, COLUMN A - 43707.0, COLUMN B - 29135.0, COLUMN C - 45893.0, COLUMN D - 40029.0, COLUMN E - 22342.0, COLUMN F - 181106.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 24815060 3160257 1140156 26835161 26708232 0 -397591 1495581 24815060 24699061 3000000 661915 1652744 26708232 22417604 0 3504727 0 1223270 0 24699061 22496221 0 1638929 0 1717546 0 22417604 0.0005 0.7771 0.2224 false false 820000 820000 3296853 3296853 221161 418720 -197559 3919294 0 X 6431811 1370244 0 1370244 5061567 0 0 5061567 4532265 0 0 4532265 0 0 4532265 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, 2017 and 2016. 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. true PROFESSIONAL DEVELOPMENT 21 14051 SCHOLARSHIPS 30 163572 FELLOWSHIPS 16 301392 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. 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. X X true false false false false false false false false Michael P Mihalyo Jr President - Partial Year 107231 0 0 0 71963 0 10723 0 7354 0 197271 0 0 0 James T Rogers Jr Interim President 134268 0 0 0 0 0 13470 0 7583 0 155321 0 0 0 Schedule J, Part I, Line 4a Severance or change-of-control payment Michael P. Mihalyo - Paid $71,963 as severance in October 2016. Form 990, Part VI, Line 1a Delegate broad authority to a committee An Executive Committee consisting of ten (10) members shall conduct the business of the Corporation, including program proposal approvals, between meetings of the full Board of Directors. The Executive Committee shall consist of the Chair; Secretary/Treasurer, four (4) state representatives (Kentucky, Tennessee, West Virginia, Virginia/North Carolina), an at-large representative, a representative of the Deans' Council, a designated member of the Advisory Council (ex-officio without vote) and the President (ex officio with vote). The Chair of the Board of Directors shall also serve as Chair of the Executive Committee. 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 2017 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 association staff. 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 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. Form 990, Part VI, Line 1a Delegate Broad Authority to a Committee Executive Committee An Executive Committee consisting of ten (10) members shall conduct the business of the Corporation, including program proposal approvals, between meetings of the full Board of Directors. The Executive Committee shall consist of the Chair, Secretary/Treasurer, four (4) state representatives (Kentucky, Tennessee, West Virginia, Virginia/North Carolina), an at-larger representative, a representative of the Deans' Council, a designated member of the Advisory Council (ex-officio without vote) and the President (ex-officio with vote). The Chair of the Board of Directors shall also serve as Chair of the Executive Committee. The association structure consists of member institutions and it is governed by a Board of Directors ("Board") constituted of the Presidents of each of those institutions. There shall be the administrative staff, an Executive Committee, a Deans' Council, a Nominating Committee, a Finance Committee, and other committees and task forces appointed as necessary to carry out the business of the Corporation. The work of the Corporation is accomplished larely through its committees (standing and ad hoc). It may operate certain programs directly, or it may facilitate the creation of program which will function among several member colleges.