AMERICAN CHIROPRACTIC ASSOCIATION INC: Form 990, tax year 2011
View the entire original 990 at ProPublica ↗
- Organization
- AMERICAN CHIROPRACTIC ASSOCIATION INC (EIN 42-0431375)
- Tax period
- 2011-10-01 to 2012-09-30
- Filed
- 2013-08-14
- IRS object ID
- 201302269349304025
- Schema version
- 2011v1.5
- 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) |
|---|---|---|
| Timestamp | 2013-08-14T17:48:12-05:00 | Timestamp |
| Tax Period End Date | 2012-09-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 582676261 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Rogers & Company PLLC | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 8300 Boone Boulevard Suite 600 | AddressLine1 |
| City | Vienna | City |
| State | VA | State |
| ZIP Code | 22182 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2011-10-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 420431375 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | American Chiropractic Association | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | AMER | NameControl |
| Phone | 7032768800 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1701 Clarendon Boulevard No 200 | AddressLine1 |
| City | Arlington | City |
| State | VA | State |
| ZIP Code | 22209 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | William K O'Connell | Name |
| Title | Executive Vice President | Title |
| Phone | 7032768800 | Phone |
| Date Signed | 2013-08-14 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | Nicole Simon CPA | Name |
| PTIN | P01315245 | PTIN |
| Phone | 7038930300 | Phone |
| Date Prepared | 2013-08-12 | DatePrepared |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2011 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | William K O'Connell | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1701 Clarendon Boulevard No 200 | AddressLine1 |
| City | Arlington | City |
| State | VA | State |
| ZIP Code | 22209 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 5309789 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c | X | Organization501c |
| Web Site | www.acatoday.org | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1963 | YearFormation |
| State Legal Domicile | DE | StateLegalDomicile |
| Activity Or Mission Description | To serve as a representative membership organization for the chiropractic profession. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 12 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 9 | NbrIndependentVotingMembers |
| Total Nbr Employees | 44 | TotalNbrEmployees |
| Total Nbr Volunteers | 90 | TotalNbrVolunteers |
| Total Gross UBI | 151263 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 241307 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 157851 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 4408638 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 4419627 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 72570 | InvestmentIncomePriorYear |
| Investment Income Current Year | 63575 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 422420 | OtherRevenuePriorYear |
| Other Revenue Current Year | 421377 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 5144935 | TotalRevenuePriorYear |
| Total Revenue Current Year | 5062430 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 0 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 2821453 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 2844029 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 0 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 2645538 | OtherExpensePriorYear |
| Other Expenses Current Year | 2410821 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 5466991 | TotalExpensesPriorYear |
| Total Expenses Current Year | 5254850 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | -322056 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | -192420 | RevenuesLessExpensesCY |
| Total Assets BOY | 3517443 | TotalAssetsBOY |
| Total Assets EOY | 3705643 | TotalAssetsEOY |
| Total Liabilities BOY | 2578865 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 2678976 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 938578 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 1026667 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | The American Chiropractic Association (ACA) was formed to serve as a representative membership organization for the chiropractic profession. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Description | Government Relations, Insurance and Legal Advocacy - The profession's leadership organization serves as an aggressive advocate for the chiropractic profession and their patients. ACA seeks open access to and utilization of safe, effective, affordable, natural chiropractic care for all through full integration of doctors of chiropractic into the healthcare delivery system. ACA accomplishes this by devoting a substantial part of its resources to issues that affect public policy and legislation, by seeking parity in reimbursement of its members from insurance companies, improving the quality of treatment and by carrying out a dynamic strategic plan to help ensure the professional growth and success of doctors of chiropractic. Fundraising costs associated with raising funds for the legal action fund are included in this category. | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | Membership Services and Products - ACA devotes a significant portion of its resources to serving its existing members. Services specifically designed as member benefits include a variety of discounts on affinity products, books, brochures and pamphlets for sale that are designed to improve practice management, clinical documentation, and information on various professional developments, and educational seminars for continuing professional education. The costs of retaining members are included in this program. | Description |
Activity3 Activity3
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | Publications - The Journal of the American Chiropractic Association (on-line only), ACA News, Week-in-Review and other newsletters published by various councils provide valuable information about ACA's activities and new developments in the field of research, continuing education and reimbursement issues. | Description |
Activity Other ActivityOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | Public Awareness and Education - The ACA strives to provide the general public with information about chiropractic and its effectiveness. This is done largely through press releases, interviews with the media, advertisements in national publications, and specific publications for the general public. | Description |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Described In501 C3 | 0 | DescribedIn501C3 |
| Schedule B Required | 1 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Subject To Proxy Tax | 1 | SubjectToProxyTax |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 0 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 0 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 1 | ReportOtherAssets |
| Report Other Liabilities | 1 | ReportOtherLiabilities |
| Report Fin48 Footnote | 1 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 0 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 1 | ConsolidatedAuditFinancialStmt |
| School | 0 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 0 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 0 | GrantsToOrganizations |
| Grants To Individuals | 0 | GrantsToIndividuals |
| Schedule J Required | 1 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 0 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 1 | RelatedEntity |
| Related Org Controlled Entity | 1 | RelatedOrgControlledEntity |
| Transaction Related Entity | 1 | TransactionRelatedEntity |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 102 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 44 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 1 | UnrelatedBusinessIncome |
| Form990-T Filed | 1 | Form990-TFiled |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 12 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 9 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 1 | MembersOrStockholders |
| Election Of Board Members | 1 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 1 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 1 | LocalChapters |
| Policies Reference Chapters | 1 | PoliciesReferenceChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 1 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | American Chiropractic Association | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 7032768800 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1701 Clarendon Boulevard | AddressLine1 |
| City | Arlington | City |
| State | VA | State |
| ZIP Code | 22209 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part VII | X | InfoInScheduleOPartVII |
Form990 Part VII Section A Form990PartVIISectionA (21 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | Highest Compensated EmployeeHighestCompensatedEmployee | FormerFormer |
|---|---|---|---|---|---|---|---|---|
| Michael D Simone DC CCSP | ||||||||
| Chairman/Gov. District 6 | 20.00 | X | X | 3100 | 0 | 0 | ||
| Robert Mastronardi DC | ||||||||
| Chairman/Gov. District 4 | 20.00 | X | X | 9800 | 0 | 0 | ||
| Keith S Overland DC | ||||||||
| President | 25.00 | X | X | 26050 | 0 | 0 | ||
| Anthony W Hamm DC | ||||||||
| Vice President | 20.00 | X | X | 9650 | 0 | 0 | ||
| Rick A McMichael DC | ||||||||
| Immediate Past President | 8.00 | X | 32600 | 0 | 0 | |||
| Kelli K Pearson DC | ||||||||
| Gov. District 1 | 5.00 | X | 1100 | 0 | 0 | |||
| F Dow Bates DC FACO RCC | ||||||||
| Gov. District 2 | 5.00 | X | 2700 | 0 | 0 | |||
| James L Rehberger DC | ||||||||
| Gov. District 2 | 5.00 | X | 1100 | 0 | 0 | |||
| Robert W Tennant DC | ||||||||
| Gov. District 3 | 5.00 | X | 1200 | 0 | 0 | |||
| Richard Bruns DC | ||||||||
| Gov. District 4 | 5.00 | X | 1000 | 0 | 0 | |||
| John R McGinnis DC | ||||||||
| Gov. District 5 | 5.00 | X | 2000 | 0 | 0 | |||
| Joseph G Morelli DC RCC | ||||||||
| Gov. District 7 | 5.00 | X | 1100 | 0 | 0 | |||
| David Herd DC | ||||||||
| President Council of Delegates | 5.00 | X | 2100 | 0 | 0 | |||
| Cynthia S Vaughn DC | ||||||||
| VP Council of Delegates | 5.00 | X | 1100 | 0 | 0 | |||
| Karen Konarski-Hart DC | ||||||||
| VP Council of Delegates | 5.00 | X | 1500 | 0 | 0 | |||
| William O'Connell | ||||||||
| Executive Vice President | 40.00 | X | 171313 | 1295 | 11080 | |||
| Janet Ridgeley | ||||||||
| Deputy Executive Vice President | 40.00 | X | 128829 | 974 | 25213 | |||
| Stephen J Stoupa CPA | ||||||||
| VP of Finance | 40.00 | X | 147717 | 1116 | 25815 | |||
| John Falardeau | ||||||||
| VP of Gov't Relations | 40.00 | 127280 | 0 | 25160 | X | |||
| Laurie Douglass | ||||||||
| VP of Insurance Relations | 40.00 | 103093 | 0 | 25174 | X | |||
| Mario A Spoto DC | ||||||||
| Former Chairman/Gov. District1 | 0.00 | 26200 | 0 | 0 | X | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 800532 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 3385 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 112442 | TotalOtherCompensation |
| Number Individuals GT100 K | 5 | NumberIndividualsGT100K |
| Formers Listed | 1 | FormersListed |
| Total Comp GT150 K | 1 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation (4 entries)
| Address Line1AddressOfContractor/AddressUS/AddressLine1 | CityAddressOfContractor/AddressUS/City | StateAddressOfContractor/AddressUS/State | ZIP CodeAddressOfContractor/AddressUS/ZIPCode | Description Of ServicesDescriptionOfServices | CompensationCompensation |
|---|---|---|---|---|---|
| The Gephardt Group | |||||
| PO Box 335 | Tracys Landing | MD | 20779 | PPACA/Medicare Lobbying | 234000 |
| Odin Feldman & Pittleman | |||||
| 9302 Lee Highway | Fairfax | VA | 22031 | Legal Services | 215965 |
| Elsevier | |||||
| PO Box 7247-0134 | Philadephia | PA | 19170 | Publishing of JMPT | 150190 |
| BantaRR Donnelly | |||||
| PO Box 730216 | Dallas | TX | 75373 | Printing & Mailing of ACA News | 141184 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 4 | NumberOfContractorsGT100K |
| All Other Contributions | 157851 | AllOtherContributions |
| Total Contributions | 157851 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (3 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome | Unrelated Business RevenueUnrelatedBusinessRevenue |
|---|---|---|---|---|
| Membership Dues | 900099 | 4092804 | 4092804 | |
| Publications | 541800 | 165771 | 3345 | 162426 |
| Seminars & Conventions | 900099 | 161052 | 161052 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 4419627 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 63575 | TotalRevenueColumn |
| Exclusion | $63,575 | ExclusionAmount |
Royalties Revenue RoyaltiesRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 299212 | TotalRevenueColumn |
| Exclusion | $299,212 | ExclusionAmount |
Gross Rents GrossRents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 236196 | Real |
Less Rental Expenses LessRentalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 247359 | Real |
Rental Income Or Loss RentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | -11163 | Real |
Net Rental Income Or Loss NetRentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -11163 | TotalRevenueColumn |
| Unrelated Business Revenue | -11163 | UnrelatedBusinessRevenue |
Other Revenue Misc OtherRevenueMisc (3 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| Reimbursements | 900099 | 83127 | 83127 |
| Other Income | 900099 | 47713 | 47713 |
| Product sales | 900099 | 2488 | 2488 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 133328 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 5062430 | TotalRevenueColumn |
| Related Or Exempt Function Income | 4390529 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 151263 | UnrelatedBusinessRevenue |
| Exclusion | $362,787 | ExclusionAmount |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 639310 | Total |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1694650 | Total |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 18910 | Total |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 339940 | Total |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 151219 | Total |
Fees For Services Management FeesForServicesManagement
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 25759 | Total |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 193074 | Total |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 38584 | Total |
Fees For Services Lobbying FeesForServicesLobbying
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 323104 | Total |
Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 22383 | Total |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 29494 | Total |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 47620 | Total |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 271492 | Total |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 82371 | Total |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 11826 | Total |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 504273 | Total |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 182646 | Total |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 68575 | Total |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 23073 | Total |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal |
|---|---|
| Publication | 430248 |
| Dues and subscription | 103291 |
| Rebates & reimbursement | 20780 |
| Exhibit | 15114 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 17114 | Total |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 5254850 | Total |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 150 | BOY |
| EOY | 150 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 600853 | BOY |
| EOY | 415666 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 132019 | BOY |
| EOY | 163632 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 26867 | BOY |
| EOY | 13138 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 3165302 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 2491076 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 733537 | BOY |
| EOY | 674226 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1831830 | BOY |
| EOY | 2211747 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 192187 | BOY |
| EOY | 227084 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3517443 | BOY |
| EOY | 3705643 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 947584 | BOY |
| EOY | 767008 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 930614 | BOY |
| EOY | 992626 | EOY |
Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 494608 | BOY |
| EOY | 684000 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 206059 | BOY |
| EOY | 235342 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2578865 | BOY |
| EOY | 2678976 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 726562 | BOY |
| EOY | 840983 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 212016 | BOY |
| EOY | 185684 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 938578 | BOY |
| EOY | 1026667 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3517443 | BOY |
| EOY | 3705643 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | -192420 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | 280509 | ReconcilationOtherChanges |
| Info In Schedule O Part XII | X | InfoInScheduleOPartXII |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
| Audit Committee | 1 | AuditCommittee |
| Financial Statement Consolidated | X | FinancialStatementConsolidated |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
Schedule B IRS990ScheduleB
Contributor Info ContributorInfo
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor Number | RESTRICTED | ContributorNumber |
Contributor Name Business ContributorNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor Address US ContributorAddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Aggregate Contributions | RESTRICTED | AggregateContributions |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantially All Dues Nondeduct | 0 | SubstantiallyAllDuesNondeduct |
| Only In House Lobbying | 0 | OnlyInHouseLobbying |
| Agree To Carryover Prior Year | 0 | AgreeToCarryoverPriorYear |
| Dues Assessments | 4092804 | DuesAssessments |
| Non Ded Lobby Political Current | 323104 | NonDedLobbyPoliticalCurrent |
| Non Ded Lobby Political Total | 323104 | NonDedLobbyPoliticalTotal |
| Aggr Amt Reported In Dues Notices | 332790 | AggrAmtReportedInDuesNotices |
| Taxable | -$9,686 | TaxableAmount |
Schedule D IRS990ScheduleD
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 438419 | OtherCostOrOtherBasis |
| Book Value | 438419 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 1604913 | OtherCostOrOtherBasis |
| Depreciation | 1604913 | Depreciation |
| Book Value | 0 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 452054 | OtherCostOrOtherBasis |
| Depreciation | 390384 | Depreciation |
| Book Value | 61670 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 669916 | OtherCostOrOtherBasis |
| Depreciation | 495779 | Depreciation |
| Book Value | 174137 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 674226 | TotalOfBookValueLandBuildings |
Other Assets OtherAssets (2 entries)
| DescriptionDescription | Book ValueBookValue |
|---|---|
| Deferred lease asset | 160754 |
| Due from ACF | 66330 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | 227084 | TotalBookValueOtherAssets |
Other Liabilities OtherLiabilities (4 entries)
| DescriptionDescription | AmountAmount |
|---|---|
| Tenant deposits | $29,646 |
| Capital lease obligations | $53,621 |
| Accrued termination benefit | $129,288 |
| Deferred compensation obligation | $22,787 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 235342 | TotalOfAmounts |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | Description of Uncertain Tax Positions Under FIN 48: | Identifier |
| Return Reference | Part X: | ReturnReference |
| Explanation | ACA had no uncertain tax positions for the year ended 9/30/12. | Explanation |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Committee | X | CompensationCommittee |
| Written Employment Contract | X | WrittenEmploymentContract |
| Compensation Survey | X | CompensationSurvey |
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| Severance Payment | 0 | SeverancePayment |
| Supplemental Nonqual Retire Plan | 0 | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | 0 | EquityBasedCompArrangement |
Form990 Schedule J Part II Form990ScheduleJPartII (5 entries)
| Base Compensation Filing OrgBaseCompensationFilingOrg | Comp Based On Related OrgsCompBasedOnRelatedOrgs | Bonus Filing OrgBonusFilingOrg | Bonus Related OrgsBonusRelatedOrgs | Other Compensation Filing OrgOtherCompensationFilingOrg | Other Compensation Related OrgsOtherCompensationRelatedOrgs | Deferred Comp Filing OrgDeferredCompFilingOrg | Deferred Comp Related OrgsDeferredCompRelatedOrgs | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrg | Nontaxable Benefits Related OrgsNontaxableBenefitsRelatedOrgs | Total Compensation Filing OrgTotalCompensationFilingOrg | Total Compensation Related OrgsTotalCompensationRelatedOrgs | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrg | Comp Report Prior990 Related OrgsCompReportPrior990RelatedOrgs |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| William O'Connell | |||||||||||||
| 171313 | 1295 | 0 | 0 | 0 | 0 | 2529 | 0 | 8551 | 0 | 182393 | 1295 | 0 | 0 |
| Janet Ridgeley | |||||||||||||
| 128829 | 974 | 0 | 0 | 0 | 0 | 2673 | 0 | 22540 | 0 | 154042 | 974 | 0 | 0 |
| Stephen J Stoupa CPA | |||||||||||||
| 147717 | 1116 | 0 | 0 | 0 | 0 | 3242 | 0 | 22573 | 0 | 173532 | 1116 | 0 | 0 |
| John Falardeau | |||||||||||||
| 127280 | 0 | 0 | 0 | 0 | 0 | 2622 | 0 | 22538 | 0 | 152440 | 0 | 0 | 0 |
| Mario A Spoto DC | |||||||||||||
| 26200 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 26200 | 0 | 0 | 0 |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (10 entries)
| Return ReferenceReturnReference | ExplanationExplanation | IdentifierIdentifier |
|---|---|---|
| Form 990, Part VI, Section A, line 6 | ACA has 10 categories of membership (Governor's Advisory Cabinet, General, New Graduate, New Practitioner, Sustaining, Life, Associate, International, Retired/Disabled and Student members). All members except Sustaining, Associate, International, Retired/Disabled and Student members have voting rights. | |
| Form 990, Part VI, Section A, line 7a | The House of Delegates elects and approves the Board of Governors. | |
| Form 990, Part VI, Section A, line 7b | The House of Delegates is comprised of active, voting members. | |
| Form 990, Part VI, Section B, line 11 | The review of the 990 is a Board of Governors meeting agenda item prior to filing with the IRS. | |
| Form 990, Part VI, Section B, line 12c | ACA monitors compliance with the policy annually by the Legal Department Compliance Questionnaire. | |
| Form 990, Part VI, Section B, line 15 | ACA's Executive Committee of the Board of Governors reviews and approves the compensation for the Executive Vice President. For other officer and key employees, formal review is undertaken by the Executive Vice President. | |
| Form 990, Part VI, Section C, line 19 | ACA makes its governing documents available upon request of the legal/finance department. | |
| Form 990, Part VII, Section A, Column B: | Michael D. Simone, DC, CCSP, Chairman/Gov. District 6 - .3 Hours per week Robert Mastronardi, DC, Chairman/Gov. District 4 - .3 Hours per week Keith S. Overland, DC, President - .3 Hours per week Anthony W. Hamm, DC, Vice President - .3 Hours per week Rick A. McMichael, DC, Immediate Past President - .3 Hours per week Kelli K. Pearson, DC, Gov. District 1 - .3 Hours per week F. Dow Bates, DC, FACO, RCC, Gov. District 2 - .3 Hours per week James L. Rehberger, DC, Gov. District 2 - .3 Hours per week Robert W. Tennant, DC, Gov. District 3 - .3 Hours per week Richard Bruns, DC, Gov. District 4 - .3 Hours per week John R. McGinnis, DC, Gov. District 5 - .3 Hours per week Joseph G. Morelli, DC, RCC, Gov. District 7 - .3 Hours per week David Herd, DC, President Council of Delegates - .3 Hours per week Cynthia S. Vaughn, DC, VP Council of Delegates - .3 Hours per week Karen Konarski-Hart, DC, VP Council of Delegates - .3 Hours per week William O'Connell, Executive Vice President - .3 Hours per week Janet Ridgeley, Deputy Executive Vice President - .6 Hours per week Stephen J. Stoupa, CPA, VP of Finance - .3 Hours per week Mario A. Spoto, DC, Former Chairman/Gov. District 1 - 0 Hours per week | Hours dedicated to serving related organizations: |
| Form 990, Part XI, line 5: | Net unrealized gains on investments: 280,509. | Changes in Net Assets or Fund Balances: |
| Form 990, Part XII, Line 2C | ACA's Board assumes responsibility for oversight of the audit of its consolidated financial statements and selection of an independent accountant. The process is consistent with previous years. |
Schedule R IRS990ScheduleR
Form990 Schedule R Part II Form990ScheduleRPartII (2 entries)
| Address Line1AddressUS/AddressLine1 | CityAddressUS/City | StateAddressUS/State | ZIP CodeAddressUS/ZIPCode | EINEIN | Primary ActivitiesPrimaryActivities | Legal Domicile StateLegalDomicileState | Exempt Code SectionExemptCodeSection | Public Charity StatusPublicCharityStatus | Business Name Line1DirectControllingEntityName/BusinessNameLine1 | Controlled OrgControlledOrg |
|---|---|---|---|---|---|---|---|---|---|---|
| American Chiropractic Foundation | ||||||||||
| 1701 Clarendon Blvd Suite 200 | Arlington | VA | 22209 | 541762762 | To support scholarly research in chiropractic education. | VA | 501 (c)(3) | 11f | American Chiropractic Association | 1 |
| ACA PAC | ||||||||||
| 1701 Clarendon Blvd Suite 200 | Arlington | VA | 22209 | 311396986 | Political Action Committee | VA | 527 | American Chiropractic Association | 1 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Ann Rents Royalties | 0 | ReceiptOfIntAnnRentsRoyalties |
| Gift Grant Or Cap Contr To Other Org | 0 | GiftGrantOrCapContrToOtherOrg |
| Gift Grant Or Cap Contr Fr Other Org | 0 | GiftGrantOrCapContrFrOtherOrg |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrg |
| Loans Or Guarantees From Other Org | 0 | LoansOrGuaranteesFromOtherOrg |
| Sale Of Assets To Other Org | 0 | SaleOfAssetsToOtherOrg |
| Purchase Of Assets From Other Org | 0 | PurchaseOfAssetsFromOtherOrg |
| Exchange Of Assets | 0 | ExchangeOfAssets |
| Rental Of Facilities To Other Orgs | 0 | RentalOfFacilitiesToOtherOrgs |
| Rental Of Facilities Fr Other Orgs | 0 | RentalOfFacilitiesFrOtherOrgs |
| Perform Of Services For Other Orgs | 0 | PerformOfServicesForOtherOrgs |
| Perform Of Services By Other Orgs | 0 | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | 1 | SharingOfFacilities |
| Sharing Of Paid Employees | 1 | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | 1 | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | 0 | OtherTransferToOtherOrg |
| Other Transfer From Other Org | 0 | OtherTransferFromOtherOrg |
Transactions Related Orgs Table TransactionsRelatedOrgsTable
Name Of Other Organization NameOfOtherOrganization
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | American Chiropractic Foundation | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transaction Type | N | TransactionType |
| Amount Involved | 75427 | AmountInvolved |
| Method Of Amt Determination | Employee timesheet allocation | MethodOfAmtDetermination |