2026-05-14T11:52:47+00:00 2025-06-30 135381590 BDO USA 8401 GREENSBORO DR STE 800 MCLEAN VA 221023599 990 2024-07-01 530211350 American Counseling Association AMER 7038239821 2461 EINSENHOWER AVENUE 300 ALEXANDRIA VA 22314 BRIAN BANKS CEO 7038239821 2026-05-14 false TODD TERESCO P00247720 7038930600 2026-05-14 2024 2025-03-06 01:10:19Z BRIAN BANKS 2461 EINSENHOWER AVENUE 300 ALEXANDRIA VA 22314 15904790 false X WWW.COUNSELING.ORG X 1952 DC ADVANCING MENTAL HEALTH AND WELL-BEING THROUGH ADVOCACY, COMMUNITY, INCLUSION AND RESEARCH. 28 25 78 197 282556 118414 24144 28670 10984573 11699853 260404 361006 4770961 3651344 16040082 15740873 9450 13010 0 0 7682621 9032191 0 0 0 7844667 7577814 15536738 16623015 503344 -882142 19436335 19409241 11258331 10924415 8178004 8484826 X THE AMERICAN COUNSELING ASSOCIATION (ACA) IS A NOT-FOR-PROFIT, PROFESSIONAL AND EDUCATIONAL ORGANIZATION THAT IS DEDICATED TO THE GROWTH AND ENHANCEMENT OF THE COUNSELING PROFESSION. FOUNDED IN 1952, ACA IS THE WORLD'S LARGEST ASSOCIATION EXCLUSIVELY REPRESENTING COUNSELORS IN VARIOUS PRACTICE SETTINGS. false false 2435445 0 1823062 PUBLICATIONS AND CONTINUING EDUCATION:DESCRIPTION: AMERICAN COUNSELING ASSOCIATION (ACA) PUBLISHES RESEARCH ARTICLES, EDUCATIONAL TEXTS, PRACTICE BRIEFS, PROFESSIONAL DEVELOPMENT RESOURCES AND COURSES, AND OTHER WORKS THAT AMPLIFY AND ELEVATE THE COUNSELING FIELD. OUR AIM IS TO DISSEMINATE TIMELY INFORMATION AND INNOVATIVE RESEARCH THAT IS RELEVANT AND BENEFICIAL TO THOSE WHO ENGAGE WITH THE FIELD OF COUNSELING AS STUDENTS, EDUCATORS, CLIENTS AND PRACTITIONERS. AS PART OF THEIR MEMBERSHIP, ACA MEMBERS RECEIVE THE JOURNAL OF COUNSELING & DEVELOPMENT (ONGOING DIGITAL ACCESS AND FOUR PRINT ISSUES), COUNSELING TODAY MAGAZINE (SIX PRINT ISSUES AND ONGOING DIGITAL ACCESS) AND DISCOUNTS ON THE ACA'S PORTFOLIO OF BOOKS AND CONTINUING EDUCATION COURSES. WE ALSO PUBLISH SEVERAL NEW BOOK AND TEXTBOOK TITLES EACH YEAR COVERING BOTH EVERGREEN AND EMERGING TOPICS IN THE FIELD. NEW RELEASES IN THE LAST YEAR INCLUDE NEUROSCIENCE-INFORMED COUNSELING; COUNSELING WITH IMMIGRANTS, REFUGEES, AND THEIR FAMILIES; AND PLAY THERAPY BASICS AND BEYOND. 2298483 12760 8688319 MEMBERSHIP:DESCRIPTION: MORE THAN 60,000 PROFESSIONAL COUNSELORS AND COUNSELORS IN TRAINING CALL AMERICAN COUNSELING ASSOCIATION (ACA) THEIR PROFESSIONAL HOME. OUR EFFORTS FOCUS ON RECRUITMENT, RETENTION AND PROVISION OF BENEFITS TO COUNSELING PROFESSIONALS AND COUNSELORS IN TRAINING WHO ARE REQUIRED TO ABIDE BY THE ACA CODE OF ETHICS. BENEFITS OF MEMBERSHIP INCLUDE FREE OR DISCOUNTED CONTINUING EDUCATION OFFERINGS; DISCOUNTED LIABILITY INSURANCE; COMPLIMENTARY ETHICAL AND CAREER CONSULTATIONS; ACCESS TO EXCLUSIVE RESOURCES SUCH AS STATE LICENSURE INFORMATION; AND OTHER PROFESSIONAL SUPPORT.IN ADDITION TO OUR GENERAL MEMBERSHIP OFFERINGS, ACA MEMBERS CAN AFFILIATE WITH SEVERAL SPECIALTY INTEREST DIVISIONS AND/OR REGIONAL COMPONENTS WITHIN AMERICAN COUNSELING ASSOCIATION SUCH AS COUNSELORS FOR SOCIAL JUSTICE, THE ASSOCIATION FOR CREATIVITY IN COUNSELING, THE AMERICAN COLLEGE COUNSELING ASSOCIATION AND THE ASSOCIATION FOR CHILD AND ADOLESCENT COUNSELING.IN ADDITION TO DIRECTLY SUPPORTING MEMBERSHIP-RELATED ACTIVITIES, REVENUE FROM MEMBERSHIP DUES ALSO SUPPORTS A WIDE RANGE OF ACA ACTIVITIES THAT DIRECTLY SERVE OUR MEMBERS. THIS INCLUDES AREAS SUCH AS ADVOCACY, COMPONENT RELATIONS, EDUCATION, ETHICS, THE ANNUAL CONFERENCE, AND OPERATIONAL SUPPORT, AMONG OTHERS. 2081492 250 1695166 CONFERENCE & MEETINGS: DESCRIPTION: HELD ANNUALLY, THE AMERICAN COUNSELING ASSOCIATION CONFERENCE & EXPO IS ACA'S FLAGSHIP EDUCATIONAL AND NETWORKING EVENT FOCUSING ON THE PROFESSIONAL DEVELOPMENT OF COUNSELORS IN VARIOUS PRACTICE SETTINGS. THE EVENT ATTRACTS NEARLY 3,000 MENTAL HEALTH PROFESSIONALS WHO COME TO DEVELOP THEIR CAREERS, ADVANCE THE COUNSELING FIELD AND PROMOTE HUMAN DIGNITY. WE OFFER A SAFE AND SUPPORTIVE GATHERING SPACE FOR COUNSELORS TO CONNECT AND REENERGIZE WHILE ACCESSING THE MOST DIVERSE LINEUP OF EDUCATIONAL TOPICS IN THE FIELD. 2077176 0 511111 EDUCATION: DESCRIPTION: THE AMERICAN COUNSELING ASSOCIATION PROVIDES SUPPORT AND RESOURCES SUCH AS ONLINE LEARNING, CONTINUING EDUCATION, PRACTICE CONSULTATIONS, PRACTICE SUPPORT AND RESEARCH, ETHICS CONSULTATIONS, AND JOB BOARDS. 705180 0 0 ADVOCACY:DESCRIPTION: AMERICAN COUNSELING ASSOCIATION (ACA) STAFF PROVIDES OPPORTUNITIES AND TRAINING TO PREPARE COUNSELORS TO ADVOCATE ON BEHALF OF THE COUNSELING PROFESSION. IN RECENT YEARS, WE'VE WORKED WITH MEMBERS TO EXPAND MEDICARE REIMBURSEMENT TO COVER COUNSELORS; INCREASE OPPORTUNITIES FOR COUNSELORS TO PRACTICE ACROSS STATE LINES THROUGH THE COUNSELING COMPACT; AND INCREASE MENTAL HEALTH PARITY AND ACCESS AMONG OTHER ADVOCACY INITIATIVES. ACA HAS MADE A SIGNIFICANT FINANCIAL INVESTMENT IN THE SUCCESS OF INTERSTATE LICENSURE THROUGH SUPPORT OF THE COUNSELING COMPACT, WHICH NOW INCLUDES 37 STATES AND THE DISTRICT OF COLUMBIA. 2782356 511111 9597776 true true false true false false false false false false true false false true true true false true 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 true true false false false true 189 0 true 78 true true true false false false false false false false false false false false X 28 25 false false true false true true true true false false true true true true true false true true true true false false X BRIAN BANKS 7038239821 2461 EINSENHOWER AVENUE 300 ALEXANDRIA VA 22314 Amanda DeDiego WR Representative 2.0 0.0 X 0 0 0 Amanda Evans AHC Representative 2.0 0.0 X 0 0 0 Angela Coker AMCD Representative 2.0 0.0 X 0 0 0 Angela Schubert ACSSW Representative 2.0 0.0 X 0 0 0 Angie Cartwright IAAOC Representative 2.0 0.0 X 0 0 0 BJ Broaden Barksdale SR Representative 2.0 0.0 X 0 0 0 C Katherine DeStefano NECA Representative 2.0 0.0 X 0 0 0 Casey Barrio Minton AARC Representative 2.0 0.0 X 0 0 0 Christine Bhat President 20.0 0.0 X 71250 0 0 Craig Cashwell ASERVIC Representative 2.0 0.0 X 0 0 0 Dannette Berksteiner Parliamentarian 2.0 0.0 X 0 0 0 David Ford NAR Representative 2.0 0.0 X 0 0 0 Deborah Rubel Process Observer 2.0 0.0 X 0 0 0 Devika Dibya Choudhuri ASGW Representative 2.0 0.0 X 0 0 0 Dodie Limberg ACES Representative 2.0 0.0 X 0 0 0 Duane France MGCA Representative 2.0 0.0 X 0 0 0 Edil Torres Rivera Past President 10.0 0.0 X 6500 0 0 Elsa Soto Leggett President Elect 10.0 0.0 X 23750 0 0 Emily Goodman-Scott ACAC Representative 2.0 0.0 X 0 0 0 Harriet Glosoff Treasurer 2.0 0.0 X 3750 0 0 Illiana Navarra-Bueno Graduate Student Representative 2.0 0.0 X 0 0 0 Joshua Kreimeyer IARTC Representative 2.0 0.0 X 0 0 0 Kathy Evans NCDA Representative 2.0 0.0 X 0 0 0 Lauren Shure CSJ Representative 2.0 0.0 X 0 0 0 Mark Saunders IAMFC Representative 2.0 0.0 X 0 0 0 Michael Chaney SAIGE Representative 2.0 0.0 X 0 0 0 Michael Hartley ARCA Representative 2.0 0.0 X 0 0 0 Monica Osburn ACCA Representative 2.0 0.0 X 0 0 0 Stella Kerl-McClain ACC Representative 2.0 0.0 X 0 0 0 Victoria Kress MWR Representative 2.0 0.0 X 0 0 0 Wendy Killam AADA Representative 2.0 0.0 X 0 0 0 Mahzarine Chinoy Chief Financial Officer 40.0 0.0 X 266914 0 10444 Shawn Boynes Chief Executive Officer (THRU 4/15/2025) 40.0 0.0 X 502008 0 27589 SYVONNE CARTER CEO (5/2025 - 11/2025) 40.0 0.0 X 0 0 0 Angela Thompson Chief Operating Officer 40.0 0.0 X 322632 0 52283 Brian Banks Chief Government Affairs & Public Policy Officer 40.0 0.0 X 139672 0 26379 Lynn Linde Chief of Professional Practice 40.0 0.0 X 230814 0 34774 Stacy Whatley Chief Communications & Marketing Officer 40.0 0.0 X 231427 0 37420 Carol Salerno Director of Finance 40.0 0.0 X 132388 0 17303 Guila Todd Director of Government Affairs and Public Policy 40.0 0.0 X 142819 0 19125 Kelly Gerstenberg Director of Education and Content Strategy 40.0 0.0 X 133080 0 24680 Shirley Antolik Director of Meetings 40.0 0.0 X 136832 0 19419 Stania Romain Director of People Operations 40.0 0.0 X 168820 0 13554 Richard Yep Former CEO 0.0 0.0 X 228338 0 0 2740994 0 282970 19 true true false CMC Global 938 E Georgia Street Ste 100 Indianapolis IN 46202 Management Services 449258 designDATA 610 Professiona Drive Ste 102 Gaithersburg MD 20879 Managed IT Services and Hosting 348546 Projection Video Services Inc 5803 Rolling Road Ste 200 Springfield VA 22152 Conference Audio Visual Services 314070 The Lane Press Inc PO Box 130 Burligton VT 05402 Counseling Today Magazine Production 252788 Creative Circle LLC PO Box 74008799 Chicago IL 60674 Temporary Staffing 213008 9 28670 28670 MEMBERSHIP DUES 900099 8225408 8225408 CONFERENCES 611430 2456025 2455275 750 PUBLICATION 611430 346683 103426 243257 SERVICES TO DIVISIONS 541200 365481 365481 WORKSHOPS & SEMINARS 611430 306256 267707 38549 0 0 0 0 11699853 361006 361006 2341398 2341398 0 0 0 0 1464278 163917 1300361 1300361 OTHER REVENUE 900099 9585 9585 0 0 0 0 9585 15740873 12717658 282556 2711989 X 13010 13010 1552410 509406 1043004 6059918 3859287 2200631 214258 138895 75363 703002 404803 298199 502603 330054 172549 304686 304686 151164 34881 116283 179119 315 178804 208480 208480 53352 53352 1755338 1057483 697855 0 75394 39270 36124 419109 325147 93962 174574 174574 1187892 464729 723163 474569 255095 219474 963606 855681 107925 295079 295079 100528 9873 90655 PUBLICATION EXPENSES 574192 572366 1826 BANK SERVICE FEES 316325 5986 310339 RECRUITING & STAFF DEVELOPMENT 130769 20437 110332 UBTI TAXES 109961 2328 107633 103677 10990 92687 0 16623015 9597776 7025239 0 2629087 1775041 66783 5355 916908 706318 0 0 150311 133497 611863 281880 3595731 2203910 1662345 1391821 6144427 12832457 4244858 0 3009753 2282872 19436335 19409241 1173736 1811863 4561541 4469748 0 5523054 4642804 11258331 10924415 X 7395795 7677867 782209 806959 8178004 8484826 19436335 19409241 X -882142 1023989 163917 1058 X false true true false X 29507 26949 19629 24144 28670 128899 8868737 9696451 11674363 13495688 12717658 56452897 0 0 0 8898244 9723400 11693992 13519832 12746328 56581796 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 56581796 5630642 3004205 2773206 3183083 2702404 17293540 0 142413 164545 143912 282556 733426 5630642 3146618 2937751 3326995 2984960 18026966 0 0 0 0 0 9585 9585 14528886 12870018 14631743 16846827 15740873 74618347 0.75828 0.7302 0.24 0.2698 X Schedule A, Part III, Line 12 Other Income DESCRIPTION - OTHER INCOME, COLUMN A - 0.0, COLUMN B - 0.0, COLUMN C - 0.0, COLUMN D - 0.0, COLUMN E - 9585.0, COLUMN F - 9585.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 208480 208480 16414535 16623015 981151 0 245288 0 0 869423 859228 954688 981151 3664490 5496735 161652 177609 182513 208480 730254 217356 214807 238672 245288 916123 1374184 2411 679 0 0 3090 1487011 405745 1081266 1556323 1363213 193110 552397 434952 117445 1391821 DEPOSITS 70956 DUE FROM DIVISIONS 41528 OPERATING LEASE RIGHT-OF-USE ASSETS, NET 2169956 PASS THROUGH TO LIMITED MSA DIVISIONS 432 2282872 Federal Income Taxes POSTRETIREMENT BENEFIT OBLIGATION 991159 DEFERRED COMPENSATION OBLIGATION 62087 OPERATING LEASE LIABILITIES, NET 3589558 4642804 X 0 0 0 0 0 0 0 0 0 0 0 0 Schedule D, Part V, Line 4 Intended uses of endowment funds THE ORGANIZATION HAS SEVERAL BOARD-DESIGNATED FUNDS REPORTED IN PART V, WITH THE FOLLOWING INTENDED USES: UNDESIGNATED WITHOUT DONOR RESTRICTIONS: AVAILABLE FOR THE GENERAL OPERATIONS OF THE AMERICAN COUNSELING ASSOCIATION (ACA). DESIGNATED WITHOUT DONOR RESTRICTIONS: THESE FUNDS HAVE BEEN APPROPRIATED BY THE GOVERNING COUNCIL OF ACA FOR DESIGNATED PROGRAMS AND CONSIST OF THE FOLLOWING: - LONG-TERM RESERVE FUND: THIS FUND WAS ESTABLISHED TO PROVIDE A RESERVE FOR ANY EXPENDITURES THAT MAY ARISE IN FUTURE YEARS, INCLUDING EMERGENCIES, AND TO ADDRESS THE POSTRETIREMENT BENEFIT OBLIGATION ASSOCIATED WITH ACA'S PLAN. THE GOVERNING COUNCIL DID NOT DESIGNATE THIS FUND AS A QUASI-ENDOWMENT. - REPLACEMENT RESERVE FUND: THIS FUND WAS ESTABLISHED TO FUND THE REPLACEMENT OF PROPERTY AND EQUIPMENT IN FUTURE YEARS. REGIONS: THE BALANCE CONSISTS OF FUNDS TO BE USED TO SUPPORT THE REGIONS. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote THE AMERICAN COUNSELING ASSOCIATION (ACA) IS GENERALLY EXEMPT FROM FEDERAL INCOME TAXES UNDER THE PROVISIONS OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS NOT CONSIDERED TO BE A PRIVATE FOUNDATION. INCOME, WHICH IS NOT RELATED TO EXEMPT PURPOSES, LESS APPLICABLE DEDUCTIONS, IS SUBJECT TO INCOME TAXES. ACA HAD NO MATERIAL NET UNRELATED BUSINESS INCOME FOR THE YEARS ENDED JUNE 30, 2025 AND 2024. MANAGEMENT EVALUATED ACA'S TAX POSITIONS AND CONCLUDED THAT ACA HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS. true AWARDS AND RESEARCH GRANTS FOR COUNSELORS AND STUDENTS 10 13010 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds GRANTS AND AWARDS ARE GIVEN FOR SPECIFIC APPROVED PURPOSES RELATED TO THE MISSION OF THE AMERICAN COUNSELING ASSOCIATION AND ARE AUTHORIZED BY THE CHIEF EXECUTIVE OFFICER AND/OR THE CHIEF OPERATING OFFICER OR HIS/HER DESIGNEE(S). X true true X X X X X true false false false false false false true false Richard Yep Former CEO 0 0 0 0 228338 0 0 0 0 0 228338 0 0 0 Shawn Boynes Chief Executive Officer (THRU 4/15/2025) 468873 0 32445 0 690 0 11031 0 16558 0 529597 0 0 0 Mahzarine Chinoy Chief Financial Officer 252209 0 14255 0 450 0 7650 0 2794 0 277358 0 0 0 Angela Thompson Chief Operating Officer 320652 0 0 0 1980 0 19673 0 32610 0 374915 0 0 0 Lynn Linde Chief of Professional Practice 224634 0 0 0 6180 0 22810 0 11964 0 265588 0 0 0 Stacy Whatley Chief Communications & Marketing Officer 213440 0 17537 0 450 0 3218 0 34202 0 268847 0 0 0 Brian Banks Chief Government Affairs & Public Policy Officer 139409 0 0 0 263 0 7703 0 18676 0 166051 0 0 0 Stania Romain Director of People Operations 168130 0 0 0 690 0 0 0 13554 0 182374 0 0 0 Guila Todd Director of Government Affairs and Public Policy 142381 0 0 0 438 0 7324 0 11801 0 161944 0 0 0 Kelly Gerstenberg Director of Education and Content Strategy 132640 0 0 0 440 0 3147 0 21533 0 157760 0 0 0 Shirley Antolik Director of Meetings 126521 0 7111 0 3200 0 6496 0 12923 0 156251 0 0 0 Schedule J, Part I, Line 1a Tax indemnification and gross-up payments THE FOLLOWING INDIVIDUALS RECEIVED TAX GROSS-UP PAYMENTS DURING THE REPORTING PERIOD: SHAWN BOYES STACY WHATLEY MAHZARINE CHINOY SHIRLEY ANTOLIK THESE AMOUNTS AREINCLUDED IN REPORTABLE COMPENSATION ON FORM 990, PART VII AND SCHEDULE J. Schedule J, Part I, Line 4a Severance or change-of-control payment RICHARD YEP, FORMER CHIEF EXECUTIVE OFFICER, IS ELIGIBLE TO RECEIVE EXECUTIVE SEVERANCE PAY AS DEFINED BY HIS EMPLOYMENT AGREEMENT DATED JULY 1, 2017. IN THE REPORTING PERIOD, RICHARD YEP RECEIVED A SEVERANCE PAYMENT OF $228,338. THIS AMOUNT IS INCLUDED IN REPORTABLE COMPENSATION ON FORM 990, PART VII AND SCHEDULE J. Schedule J, Part I, Line 7 Non-fixed payments CERTAIN EMPLOYEES ARE ELIGIBLE FOR DISCRETIONARY BONUSES BASED ON ANNUAL PERFORMANCE ASSESSMENTS. BONUS PAYMENTS ARE INCLUDED IN REPORTABLE COMPENSATION ON FORM 990, PART VII AND SCHEDULE J. Form 990, Part III, Line 4a-4c Description of program services (Expenses $ 2,077,176 including grants of $ 0)(Revenue $ 511,111) EDUCATION: DESCRIPTION: THE AMERICAN COUNSELING ASSOCIATION PROVIDES SUPPORT AND RESOURCES SUCH AS ONLINE LEARNING, CONTINUING EDUCATION, PRACTICE CONSULTATIONS, PRACTICE SUPPORT AND RESEARCH, ETHICS CONSULTATIONS, AND JOB BOARDS. Form 990, Part III, Line 4a-4c Description of program services (Expenses $ 705,180 including grants of $ 0)(Revenue $ 0) ADVOCACY:DESCRIPTION: AMERICAN COUNSELING ASSOCIATION (ACA) STAFF PROVIDES OPPORTUNITIES AND TRAINING TO PREPARE COUNSELORS TO ADVOCATE ON BEHALF OF THE COUNSELING PROFESSION. IN RECENT YEARS, WE'VE WORKED WITH MEMBERS TO EXPAND MEDICARE REIMBURSEMENT TO COVER COUNSELORS; INCREASE OPPORTUNITIES FOR COUNSELORS TO PRACTICE ACROSS STATE LINES THROUGH THE COUNSELING COMPACT; AND INCREASE MENTAL HEALTH PARITY AND ACCESS AMONG OTHER ADVOCACY INITIATIVES. ACA HAS MADE A SIGNIFICANT FINANCIAL INVESTMENT IN THE SUCCESS OF INTERSTATE LICENSURE THROUGH SUPPORT OF THE COUNSELING COMPACT, WHICH NOW INCLUDES 37 STATES AND THE DISTRICT OF COLUMBIA. Form 990, Part VI, Line 4 Significant changes to organizational documents American Counseling Association's governing council approved changes to the bylaws on July 7, 2025. During FY2025, ACA advanced its governance modernization initiative following member approval of bylaws establishing a new governance model. The updated structure transitions ACA from a 32-member Governing Council to a smaller, 15-member elected Board of Directors, designed to strengthen strategic oversight, clarify fiduciary responsibility, and support more effective decision-making. ACA also began implementation planning for a new Advisory Council, which will provide representative input from divisions, regions, and student members. The new governance structure is scheduled to be seated on July 1, 2026. Form 990, Part VI, Line 6 Classes of members or stockholders THE AMERICAN COUNSELING ASSOCIATION (ACA) HAS SIX CLASSES OF VOTING MEMBERS WITH RIGHTS TO ELECT THE PRESIDENT: PROFESSIONAL MEMBERS, REGULAR MEMBERS, NEW PROFESSIONAL MEMBERS, NEW PROFESSIONAL YEAR 2 MEMBERS, STUDENT MEMBERS, AND RETIRED MEMBERS. EACH ACA DIVISION AND REGION APPOINTS ONE VOTING REPRESENTATIVE TO THE ACA GOVERNING COUNCIL WHO IS A MEMBER IN GOOD STANDING OF ACA AND OF THE RESPECTIVE DIVISION OR REGION. Form 990, Part VI, Line 7a Members or stockholders electing members of governing body AMERICAN COUNSELING ASSOCIATION MEMBERS ELECT THE ORGANIZATION'S OFFICERS. SPECIALTY DIVISIONS AND REGIONS APPOINT OR ELECT THEIR GOVERNING COUNCIL REPRESENTATIVES BASED ON THEIR BYLAWS AND PROCEDURES. Form 990, Part VI, Line 7b Decisions requiring approval by members or stockholders AMERICAN COUNSELING ASSOCIATION MEMBERS ELECT THE ORGANIZATION'S OFFICERS AND HAVE THE RIGHT TO AMEND THE ORGANIZATION'S BYLAWS AND ARTICLES OF INCORPORATION. Form 990, Part VI, Line 8b Documentation of meetings held by committees of governing body NO COMMITTEE HAS AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY OF THE AMERICAN COUNSELING ASSOCIATION. Form 990, Part VI, Line 11b Review of form 990 by governing body THE FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM, THEN REVIEWED BY THE CHIEF EXECUTIVE OFFICER, CHIEF FINANCIAL OFFICER, AND THE AUDIT COMMITTEE. THE FORM 990 IS THEN POSTED ON THE PRIVATE GOVERNING COUNCIL WEBSITE FOR REVIEW BY THE GOVERNING BODY PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. Form 990, Part VI, Line 15a Process to establish compensation of top management official THE CHIEF EXECUTIVE OFFICER'S (CEO) PERFORMANCE REVIEW IS CONDUCTED BY THE EXECUTIVE COMMITTEE. THE SALARY IS SET BY CONTRACTUAL AGREEMENT BETWEEN THE CEO AND THE EXECUTIVE COMMITTEE FOLLOWING A RECOMMENDATION BY THE CEO EVALUATION COMMITTEE. THE RECOMMENDATION INCLUDES A REPORT, PROVIDED BY AN INDEPENDENT COMPENSATION CONSULTANT, THAT INCLUDES SALARY AND BENEFIT INFORMATION FOR SIMILAR POSITIONS AT COMPARABLE ORGANIZATIONS. THIS PROCESS IS CONTEMPORANEOUSLY DOCUMENTED IN THE EXECUTIVE COMMITTEE MEETING MINUTES AND WAS LAST COMPLETED JUNE 11, 2024. Form 990, Part VI, Line 19 Required documents available to the public THE AMERICAN COUNSELING ASSOCIATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND AUDITED FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST IN THE SAME TIME AND MANNER AS OTHER DISCLOSURES REQUIRED UNDER INTERNAL REVENUE CODE SECTION 6104. Form 990, Part IX, Line 11g Other Fees Professional Fees - Total Expense: 1755338, Program Service Expense: 1057483, Management and General Expenses: 697855, Fundraising Expenses: ; Form 990, Part XI, Line 9 Other changes in net assets or fund balances OTHER CHANGES IN NET ASSETS - 1058; Total - 1058; Form 990, Part XII, Line 2c AMERICAN COUNSELING ASSOCIATION DID NOT CHANGE THE OVERSIGHT OR SELECTION PROCESS FROM THE PRIOR YEAR. AMERICAN COUNSELING ASSOCIATION FOUNDATION 510252372 GRANTS AND PUBLICATIONS DC 501(c)(3) Type I American Counseling Association true false false false false false false false false false false false true false true true false true false false