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CAREER AND TECHNICAL EDUCATION CONSORTIUM OF STATES INC: Form 990, tax year 2018

View the entire original 990 at ProPublica ↗

Organization
CAREER AND TECHNICAL EDUCATION CONSORTIUM OF STATES INC (EIN 38-3796290)
Tax period
2018-07-01 to 2019-06-30
Filed
2019-11-25
IRS object ID
201903299349300305
Schema version
2018v3.1
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)
Return2019-11-25T08:48:59-06:00ReturnTs
Tax Period End2019-06-30TaxPeriodEndDt

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 Begin2018-07-01TaxPeriodBeginDt

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
Signature2019-11-22SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonSTANLEY M SMITH IIPreparerPersonNm
PTINP00319916PTIN
Phone7703948000PhoneNum
Preparation2019-11-22PreparationDt

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address23.117.199.162IPv4AddressTxt
FieldValueIRS element (for citing)
IP2019-11-22IPDt
IP Tm09:32:55IPTm
IP TimezoneESIPTimezoneCd
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device IdDA39A3EE5E6B4B0D3255BFEF95601890AFD80709AtSubmissionCreationDeviceId
At Submission Filing Device Id2AA6FE8C781D4C29AA431BDBF194B8C642DD1A05AtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2018TaxYr
Build TS2020-03-31 21:24:44ZBuildTS

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$1,929,106GrossReceiptsAmt
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 Body7VotingMembersGoverningBodyCnt
Voting Members Independent7VotingMembersIndependentCnt
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$1,896,410PYProgramServiceRevenueAmt
CY Program Service Revenue$1,929,106CYProgramServiceRevenueAmt
PY Investment Income$0PYInvestmentIncomeAmt
CY Investment Income$0CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$1,896,410PYTotalRevenueAmt
CY Total Revenue$1,929,106CYTotalRevenueAmt
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$581,482PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$597,461CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$601,833PYOtherExpensesAmt
CY Other Expenses$833,271CYOtherExpensesAmt
PY Total Expenses$1,183,315PYTotalExpensesAmt
CY Total Expenses$1,430,732CYTotalExpensesAmt
PY Revenues Less Expenses$713,095PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$498,374CYRevenuesLessExpensesAmt
Total Assets BOY$2,673,801TotalAssetsBOYAmt
Total Assets EOY$3,390,841TotalAssetsEOYAmt
Total Liabilities BOY$303,044TotalLiabilitiesBOYAmt
Total Liabilities EOY$521,710TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$2,370,757NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$2,869,131NetAssetsOrFundBalancesEOYAmt
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$1,276,460ExpenseAmt
Revenue$1,929,106RevenueAmt
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$1,276,460TotalProgramServiceExpensesAmt
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
Temp Or Permanent Endowments0TempOrPermanentEndowmentsInd
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 With Officer Ent0BusinessRlnWithOfficerEntInd
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 Document16IRPDocumentCnt
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 Members7GoverningBodyVotingMembersCnt
Independent Voting Member7IndependentVotingMemberCnt
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 (9 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtHighest Compensated EmployeeHighestCompensatedEmployeeInd
MS LISA REIMERS
CHAIRPERSON1.000.00Yes (X)Yes (X)$0$0$0
MS PAMELA MOORE
VICE CHAIRPERSON1.000.00Yes (X)Yes (X)$0$0$0
MR GEORGE WILLCOX
PAST CHAIRPERSON1.000.00Yes (X)Yes (X)$0$0$0
MR DWIGHT A LITTLEFIELD
TRUSTEE1.000.00Yes (X)$0$0$0
MS ANGEL MALONE
TRUSTEE1.000.00Yes (X)$0$0$0
MS MARINA MCHATTON
TRUSTEE1.000.00Yes (X)$0$0$0
MR STEVE RAYBORN
TRUSTEE1.000.00Yes (X)$0$0$0
MR TIM WITHEE
EXECUTIVE DIRECTOR40.000.00Yes (X)$109,300$0$31,340
KENNETH POTHOFF
DEPUTY EXECUTIVE DIRECTOR40.000.00$105,100$0$30,784Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$214,400TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$62,124TotalOtherCompensationAmt
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$1,107,942$1,107,942
MEMBERSHIP DUES900099$429,000$429,000
GRANTS AND CONTRACTS611600$392,164$392,164
FieldValueIRS element (for citing)
Total Program Service Revenue$1,929,106TotalProgramServiceRevenueAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,929,106TotalRevenueColumnAmt
Related Or Exempt Func Income$1,929,106RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$140,903TotalAmt
Program Services$113,732ProgramServicesAmt
Management And General$27,171ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$308,125TotalAmt
Program Services$248,707ProgramServicesAmt
Management And General$59,418ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$34,049TotalAmt
Program Services$27,483ProgramServicesAmt
Management And General$6,566ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$87,913TotalAmt
Program Services$70,960ProgramServicesAmt
Management And General$16,953ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$26,471TotalAmt
Program Services$21,366ProgramServicesAmt
Management And General$5,105ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$375TotalAmt
Program Services$303ProgramServicesAmt
Management And General$72ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$16,500TotalAmt
Program Services$13,318ProgramServicesAmt
Management And General$3,182ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$50,326TotalAmt
Program Services$40,621ProgramServicesAmt
Management And General$9,705ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$8,468TotalAmt
Program Services$8,468ProgramServicesAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$13,934TotalAmt
Program Services$11,247ProgramServicesAmt
Management And General$2,687ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$11,836TotalAmt
Management And General$11,836ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$67,011TotalAmt
Program Services$67,011ProgramServicesAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$19,793TotalAmt
Program Services$15,976ProgramServicesAmt
Management And General$3,817ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$688TotalAmt
Program Services$605ProgramServicesAmt
Management And General$83ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
CTECS GRANT EXPENSES$528,847$528,847
COC ALLOCATION$50,000$44,000$6,000
WRS BUSINESS ADVISORY M$30,287$30,287
COMMUNITY OF PRACTICE$26,509$26,509

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$8,697TotalAmt
Program Services$7,020ProgramServicesAmt
Management And General$1,677ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$1,430,732TotalAmt
Program Services$1,276,460ProgramServicesAmt
Management And General$154,272ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$2,116,046BOYAmt
EOY$3,015,268EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$343,985BOYAmt
EOY$275,276EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$197,897BOYAmt
EOY$86,832EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$13,123BOYAmt
EOY$11,403EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$3,438LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$1,376LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$2,750BOYAmt
EOY$2,062EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$2,673,801BOYAmt
EOY$3,390,841EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$54,618BOYAmt
EOY$61,264EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$21,700BOYAmt
EOY$235,000EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$226,726BOYAmt
EOY$225,446EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$303,044BOYAmt
EOY$521,710EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$2,370,757BOYAmt
EOY$2,869,131EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$2,370,757BOYAmt
EOY$2,869,131EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$2,673,801BOYAmt
EOY$3,390,841EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$498,374ReconcilationRevenueExpnssAmt
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 RequiredYes (1)FederalGrantAuditRequiredInd
Federal Grant Audit PerformedYes (1)FederalGrantAuditPerformedInd

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$1,563,273CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,633,565CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,910,375CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,896,410CurrentTaxYearMinus1YearAmt
Current Tax Year$1,929,106CurrentTaxYearAmt
Total$8,932,729TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,563,273CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,633,565CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,910,375CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,896,410CurrentTaxYearMinus1YearAmt
Current Tax Year$1,929,106CurrentTaxYearAmt
Total$8,932,729TotalAmt

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$8,932,729PublicSupportTotal509Amt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,563,273CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,633,565CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,910,375CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,896,410CurrentTaxYearMinus1YearAmt
Current Tax Year$1,929,106CurrentTaxYearAmt
Total$8,932,729TotalAmt
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$1,376DepreciationAmt
Book Value$2,062BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$2,062TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDescAmtAmt
DUE TO RELATED PARTY$12,889
DUE TO RELATED PARTY-POST RETIREMENT BENEFIT OBLIGATION$212,557
FieldValueIRS element (for citing)
Total Liability$225,446TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$1,929,106TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported$0RevenueNotReportedAmt
Revenue Subtotal$1,929,106RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$1,929,106TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$1,430,732TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$1,430,732ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$1,430,732TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART X, LINE 2:FormAndLineReferenceDesc
ExplanationTHE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER THE PROVISIONS OF 501(C)(3) OF THE INTERNAL REVENUE CODE (THE CODE). THE INTERNAL REVENUE SERVICE HAS ALSO DETERMINED THAT THE ORGANIZATION IS NOT A PRIVATE FOUNDATION AS DEFINED BY 509(A)(1) OF THE CODE. FASB ASC 740, INCOME TAXES (ASC 740), REQUIRES THE USE OF A TWOSTEP APPROACH FOR RECOGNIZING AND MEASURING TAX BENEFITS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN AND DISCLOSURES REGARDING UNCERTAINTIES IN INCOME TAX POSITIONS. ONLY TAX POSITIONS THAT MEET THE MORE LIKELY THAN NOT RECOGNITION THRESHOLD MAY BE RECOGNIZED UNDER ASC 740. MANAGEMENT DOES NOT BELIEVE THAT THE ORGANIZATION HAS ANY MATERIAL UNCERTAIN TAX POSITIONS AT JUNE 30, 2019.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 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 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 Facilities0SharingOfFacilitiesInd
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 (2 entries)

Transaction TypeTransactionTypeTxtInvolvedInvolvedAmtMethod Of Amount DeterminationMethodOfAmountDeterminationTxt
SOUTHERN ASSOCIATION OF COLLEGES AND SCHOOLS - COMMISSION ON COLLEGES
P$50,000ACTUAL AMOUNT
SOUTHERN ASSOCIATION OF COLLEGES AND SCHOOLS INC
E$212,557BOOK VALUE

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