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CAREER AND TECHNICAL EDUCATION CONSORTIUM OF STATES INC: Form 990, tax year 2021

View the entire original 990 at ProPublica ↗

Organization
CAREER AND TECHNICAL EDUCATION CONSORTIUM OF STATES INC (EIN 38-3796290)
Tax period
2021-07-01 to 2022-06-30
Filed
2023-04-04
IRS object ID
202320949349300527
Schema version
2021v4.2
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

FieldValueIRS element (for citing)
Return2023-04-04T10:17:07-05:00ReturnTs
Tax Period End2022-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN721396621PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1CARR RIGGS & INGRAM LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line14004 SUMMIT BLVD NE SUITE 800AddressLine1Txt
CityATLANTACityNm
State AbbreviationGAStateAbbreviationCd
ZIP30319ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2021-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN383796290EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1CAREER AND TECHNICAL EDUCATIONBusinessNameLine1Txt
Business Name Line2CONSORTIUM OF STATES INCORPORATEDBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlCAREBusinessNameControlTxt
Phone4046794500PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11866 SOUTHERN LANEAddressLine1Txt
CityDECATURCityNm
State AbbreviationGAStateAbbreviationCd
ZIP300334097ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonMR TIM WITHEEPersonNm
Person TitleEXECUTIVE DIRECTORPersonTitleTxt
Phone4046794501PhoneNum
Signature2023-03-24SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstMRPersonFirstNm
Person LastTIM WITHEEPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonSTANLEY M SMITH IIPreparerPersonNm
PTINP00319916PTIN
Phone7703948000PhoneNum
Preparation2023-03-24PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer3TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2021TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerMR TIM WITHEEPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line11866 SOUTHERN LANEAddressLine1Txt
CityDECATURCityNm
State AbbreviationGAStateAbbreviationCd
ZIP300334097ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$2,047,533GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.CTECS.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2009FormationYr
Legal Domicile StateGALegalDomicileStateCd
Activity Or MissionCTECS PROVIDES INDUSTRY-BASED RESOURCES AND SERVICES FOR THE IMPROVEMENT OF CAREER TECHNICAL EDUCATION AND WORKFORCE DEVELOPMENT INSTRUCTION, ASSESSMENT, CERTIFICATION, AND DELIVERY.ActivityOrMissionDesc
Voting Members Governing Body6VotingMembersGoverningBodyCnt
Voting Members Independent6VotingMembersIndependentCnt
Total Employee4TotalEmployeeCnt
Total Volunteers0TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$0PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$1,465,512PYProgramServiceRevenueAmt
CY Program Service Revenue$2,047,533CYProgramServiceRevenueAmt
PY Investment Income$0PYInvestmentIncomeAmt
CY Investment Income$0CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$1,465,512PYTotalRevenueAmt
CY Total Revenue$2,047,533CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$679,978PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$683,386CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$718,162PYOtherExpensesAmt
CY Other Expenses$766,669CYOtherExpensesAmt
PY Total Expenses$1,398,140PYTotalExpensesAmt
CY Total Expenses$1,450,055CYTotalExpensesAmt
PY Revenues Less Expenses$67,372PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$597,478CYRevenuesLessExpensesAmt
Total Assets BOY$3,522,235TotalAssetsBOYAmt
Total Assets EOY$4,025,565TotalAssetsEOYAmt
Total Liabilities BOY$540,484TotalLiabilitiesBOYAmt
Total Liabilities EOY$446,336TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$2,981,751NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$3,579,229NetAssetsOrFundBalancesEOYAmt
MissionCAREER AND TECHNICAL EDUCATION CONSORTIUM OF STATES (CTECS) PROVIDES INDUSTRY-BASED RESOURCES AND SERVICES FOR THE IMPROVEMENT OF CAREER TECHNICAL EDUCATION AND WORKFORCE DEVELOPMENT INSTRUCTION, ASSESSMENT, CERTIFICATION, AND DELIVERY.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$1,304,708ExpenseAmt
Revenue$2,047,533RevenueAmt
DescDEVELOP AND RESEARCH BUSINESS AND INDUSTRY-BASED CAREER CLUSTERS, CAREER MAJORS AND CAREER PATHWAYS, MANAGE TECHNICAL COMMITTEES FOR ACADEMIC AND OCCUPATIONAL SKILLS ANALYSIS AND VALIDATION, AND ANALYZE OCCUPATIONS FOR THE RELATED ACADEMIC SKILLS OF LANGUAGE ARTS, MATH, AND SCIENCE.Desc
Total Program Service Expenses$1,304,708TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document14IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee4EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members6GoverningBodyVotingMembersCnt
Independent Voting Member6IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or StockholdersYes (1)MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldGAStatesWhereCopyOfReturnIsFldCd
Other WebsiteYes (X)OtherWebsiteInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1LISA M ROBINSONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone4046794500PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11866 SOUTHERN LANEAddressLine1Txt
CityDECATURCityNm
State AbbreviationGAStateAbbreviationCd
ZIP300334097ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (8 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtHighest Compensated EmployeeHighestCompensatedEmployeeIndIndividual Trustee Or DirectorIndividualTrusteeOrDirectorInd
MR TIM WITHEE
EXECUTIVE DIRECTOR40.00Yes (X)$113,532$0$32,720
MR KENNETH POTHOFF
DEPUTY EXECUTIVE DIRECTOR40.00$107,235$0$31,959Yes (X)
MS DANA DEPEW
CHAIRPERSON1.00Yes (X)$0$0$0Yes (X)
MR CLAY LONG
VICE CHAIRPERSON1.00Yes (X)$0$0$0Yes (X)
MR DWIGHT A LITTLEFIELD
PAST CHAIRPERSON1.00Yes (X)$0$0$0Yes (X)
MS SHERRY CRAIG
TRUSTEE1.00$0$0$0Yes (X)
MS MARINA MCHATTON
TRUSTEE1.00$0$0$0Yes (X)
MR DAVID ESHELMEN
TRUSTEE1.00$0$0$0Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$220,767TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$64,679TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K2IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
PRODUCTS, SALES AND SE611600$1,251,039$1,251,039
GRANTS AND CONTRACTS611600$449,494$449,494
MEMBERSHIP DUES611600$347,000$347,000
FieldValueIRS element (for citing)
Total Program Service Revenue$2,047,533TotalProgramServiceRevenueAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$2,047,533TotalRevenueColumnAmt
Related Or Exempt Func Income$2,047,533RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$151,904TotalAmt
Program Services$130,813ProgramServicesAmt
Management And General$21,091ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$303,590TotalAmt
Program Services$261,439ProgramServicesAmt
Management And General$42,151ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$49,988TotalAmt
Program Services$43,048ProgramServicesAmt
Management And General$6,940ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$149,068TotalAmt
Program Services$128,371ProgramServicesAmt
Management And General$20,697ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$28,836TotalAmt
Program Services$24,832ProgramServicesAmt
Management And General$4,004ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$188TotalAmt
Program Services$160ProgramServicesAmt
Management And General$28ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$11,700TotalAmt
Program Services$9,959ProgramServicesAmt
Management And General$1,741ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$633,004TotalAmt
Program Services$616,224ProgramServicesAmt
Management And General$16,780ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$7,673TotalAmt
Program Services$7,673ProgramServicesAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$6,246TotalAmt
Program Services$6,246ProgramServicesAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$25,288TotalAmt
Management And General$25,288ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$17,439TotalAmt
Program Services$17,439ProgramServicesAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$36,752TotalAmt
Program Services$30,207ProgramServicesAmt
Management And General$6,545ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$686TotalAmt
Program Services$604ProgramServicesAmt
Management And General$82ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (2 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
CTECS GRANT EXPENSES$115,865$115,865
POST-RETIREMENT BENEFIT-$88,172-$88,172

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$1,450,055TotalAmt
Program Services$1,304,708ProgramServicesAmt
Management And General$145,347ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$3,176,391BOYAmt
EOY$3,760,522EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$277,747BOYAmt
EOY$24,297EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$62,979BOYAmt
EOY$228,470EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$4,432BOYAmt
EOY$12,276EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$3,438LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$3,438LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$686BOYAmt
EOY$0EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$3,522,235BOYAmt
EOY$4,025,565EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$57,161BOYAmt
EOY$70,330EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$245,900BOYAmt
EOY$222,500EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$237,423BOYAmt
EOY$153,506EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$540,484BOYAmt
EOY$446,336EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$2,981,751BOYAmt
EOY$3,579,229EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$2,981,751BOYAmt
EOY$3,579,229EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$3,522,235BOYAmt
EOY$4,025,565EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$597,478ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org509a2Yes (X)PubliclySupportedOrg509a2Ind

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,896,410CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,929,106CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,400,124CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,465,512CurrentTaxYearMinus1YearAmt
Current Tax Year$2,047,533CurrentTaxYearAmt
Total$8,738,685TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,896,410CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,929,106CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,400,124CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,465,512CurrentTaxYearMinus1YearAmt
Current Tax Year$2,047,533CurrentTaxYearAmt
Total$8,738,685TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

FieldValueIRS element (for citing)
Total$0TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$8,738,685PublicSupportTotal509Amt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,896,410CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,929,106CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,400,124CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,465,512CurrentTaxYearMinus1YearAmt
Current Tax Year$2,047,533CurrentTaxYearAmt
Total$8,738,685TotalAmt
FieldValueIRS element (for citing)
Public Support CY5091.00000PublicSupportCY509Pct
Public Support PY5091.00000PublicSupportPY509Pct
Investment Income CY0.00000InvestmentIncomeCYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Schedule D IRS990ScheduleD

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$3,438OtherCostOrOtherBasisAmt
Depreciation$3,438DepreciationAmt
Book Value$0BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$0TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDescAmtAmt
DUE TO RELATED PARTY$24,140
DUE TO RELATED PARTY - POST-RETIREMENT BENEFIT OBLIGATION$129,366
FieldValueIRS element (for citing)
Total Liability$153,506TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$2,047,533TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported$0RevenueNotReportedAmt
Revenue Subtotal$2,047,533RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$2,047,533TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$1,450,055TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$1,450,055ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$1,450,055TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART X, LINE 2:FormAndLineReferenceDesc
ExplanationUNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, THE ORGANIZATION IS EXEMPT FROM TAXES ON INCOME OTHER THAN UNRELATED BUSINESS INCOME. THE ORGANIZATION UTILIZES THE ACCOUNTING REQUIREMENTS ASSOCIATED WITH UNCERTAINTY IN INCOME TAXES USING THE PROVISIONS OF FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ASC 740, INCOME TAXES. USING THAT GUIDANCE, TAX POSITIONS INITIALLY NEED TO BE RECOGNIZED IN THE FINANCIAL STATEMENTS WHEN IT IS MORE-LIKELY-THAN-NOT THE POSITIONS WILL BE SUSTAINED UPON EXAMINATION BY THE TAX AUTHORITIES. IT ALSO PROVIDES GUIDANCE FOR DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE AND TRANSITION. AS OF JUNE 30, 2022, THE ORGANIZATION HAS NO UNCERTAIN TAX PROVISIONS THAT QUALIFY FOR RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS.ExplanationTxt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Compensation SurveyYes (X)CompensationSurveyInd
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org0CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs0CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org0CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs0CompBsdNetEarnsRltdOrgsInd
Any Non Fixed PaymentsYes (1)AnyNonFixedPaymentsInd
Initial Contract Exception0InitialContractExceptionInd

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I, LINE 7FormAndLineReferenceDesc
ExplanationBONUS PAYMENTS WERE MADE DURING THE FISCAL YEAR THAT ARE A NON-FIXED PAYMENT. THESE BONUS PAYMENTS ARE AT THE DISCRETION OF THE BOARD OF TRUSTEES.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (8 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 6THE ORGANIZATION HAS 8 MEMBER STATES.
FORM 990, PART VI, SECTION B, LINE 11BTHE FORM 990 IS PRESENTED TO THE BOARD FOR APPROVAL AT THE ANNUAL BOARD MEETING.
FORM 990, PART VI, SECTION B, LINE 12CTHE CONFLICT OF INTEREST POLICY IS DISCUSSED DURING THE ANNUAL BOARD MEETING.
FORM 990, PART VI, SECTION B, LINE 15THE BOARD OF TRUSTEES EVALUATES THE EXECUTIVE DIRECTOR AND DETERMINES ANNUAL COMPENSATION. THE EXECUTIVE DIRECTOR OF THE ORGANIZATION DETERMINES THE SALARIES OF KEY EMPLOYEES.
FORM 990, PART VI, SECTION C, LINE 18THE ORGANIZATION'S FORM 990 IS AVAILABLE UPON REQUEST.
FORM 990, PART VI, SECTION C, LINE 19A WRITTEN OR ELECTRONIC COPY OF THE FORM 990 OR GOVERNING DOCUMENTS IS PROVIDED UPON REQUEST.
FORM 990, PART IX, LINE 11GTESTING FEES AND ASSESSMENTS: PROGRAM SERVICE EXPENSES 509,158. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 509,158. COC MANAGEMENT FEES: PROGRAM SERVICE EXPENSES 46,200. MANAGEMENT AND GENERAL EXPENSES 6,300. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 52,500. OTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 53,756. MANAGEMENT AND GENERAL EXPENSES 9,399. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 63,155. OTHER FEES: PROGRAM SERVICE EXPENSES 7,110. MANAGEMENT AND GENERAL EXPENSES 1,081. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 8,191.
FORM 990, PART XII, LINE 2C:THE PROCESS FOR OVERSIGHT OF THE AUDIT HAS NOT CHANGED FROM THE PRIOR YEAR.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (2 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdExempt Code SectionExemptCodeSectionTxtPublic Charity StatusPublicCharityStatusTxtDirect Controlling NADirectControllingNACdControlled OrganizationControlledOrganizationInd
SOUTHERN ASSOCIATION OF COLLEGES AND SCHOOLS INC
1866 SOUTHERN LANEDECATURGA30033580566240SCHOOL ACCREDITATION & IMPROVEMENTGA501(C)(3)LINE 10N/A0
SOUTHERN ASSOCIATION OF COLLEGES AND SCHOOLS - COC
1866 SOUTHERN LANEDECATURGA30033320261810SCHOOL ACCREDITATION & IMPROVEMENTGA501(C)(3)LINE 10N/A0
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org0GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org0GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth OrgYes (1)LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org0PerformOfServicesForOthOrgInd
Perform Of Services By Other Org0PerformOfServicesByOtherOrgInd
Sharing Of FacilitiesYes (1)SharingOfFacilitiesInd
Paid Employees Sharing0PaidEmployeesSharingInd
Reimbursement Paid To Other OrgYes (1)ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org0ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (3 entries)

Transaction TypeTransactionTypeTxtInvolvedInvolvedAmtMethod Of Amount DeterminationMethodOfAmountDeterminationTxt
SOUTHERN ASSOCIATION OF COLLEGES AND SCHOOLS - COMMISSION ON COLLEGES
P$52,500ACTUAL AMOUNT
SOUTHERN ASSOCIATION OF COLLEGES AND SCHOOLS INC
E$129,366BOOK VALUE
SOUTHERN ASSOCIATION OF COLLEGES AND SCHOOLS - COMMISSION ON COLLEGES
E$24,140BOOK VALUE

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