2019-06-26T13:29:02-05:00 2018-12-31 821455657 FESTER & CHAPMAN PLLC 9019 E BAHIA DR STE 100 SCOTTSDALE AZ 85260 990 2018-01-01 136163824 AMERICAN ASSOCIATION OF COSMETOLOGY SCHOOLS AMER 4802810431 9927 E BELL ROAD SUITE 110 SCOTTSDALE AZ 85260 KATHY CHOW EXECUTIVE DIRECTOR 4802810431 2019-06-25 true RACHEL R LOCKE CPA P00450405 6022643077 2019-06-25 52.38.98.93 2019-06-25 11:15:50 P BD4CA72630C363954A5E368424F0555BD726B3E1 132C039D75D85D30ECB92C079BD6273E4779DBF4 2018 2019-02-21 02:37:17Z KATHY CHOW 9927 E BELL ROAD SUITE 100 SCOTTSDALE AZ 85260 1758194 false X WWW.BEAUTYSCHOOLS.ORG X 1970 AZ AACS BRINGS TOGETHER ALL FACETS OF THE COSMETOLOGY, BEAUTY, AND WELLNESS INDUSTRIES TO ADVANCE THE EDUCATION OF COSMETOLOGY, BEAUTY AND WELLNESS AND TO REPRESENT THE INTERESTS OF RELATED EDUCATIONAL INSTITUTIONS AND THEIR STUDENTS BEFORE REGULATORY AND LEGISLATIVE BODIES. 14 14 5 40 200581 29571 678437 865261 566083 632793 23463 15912 99296 234143 1367279 1748109 0 0 269745 346540 0 0 1412118 1520535 1681863 1867075 -314584 -118966 1515947 1116565 722825 494386 793122 622179 X AACS BRINGS TOGETHER ALL FACETS OF THE COSMETOLOGY, BEAUTY, AND WELLNESS INDUSTRIES TO ADVANCE THE EDUCATION OF COSMETOLOGY, BEAUTY AND WELLNESS AND TO REPRESENT THE INTERESTS OF RELATED EDUCATIONAL INSTITUTIONS AND THEIR STUDENTS BEFORE REGULATORY AND LEGISLATIVE BODIES. false false AS OF DECEMBER 31, 2018, WE HAD 583 COSMETOLOGY SCHOOL MEMBERS, 110 PARTNER MEMBERS, AND 6,051 COSMETOLOGY EDUCATORS AND STUDENTS. WE HOLD THREE ANNUAL WORKSHOPS/CONVENTIONS EACH YEAR TO PROVIDE OUR MEMBERS WITH EDUCATIONAL AND NETWORKING OPPORTUNITIES. IN ADDITION, WE OFFER AN ACTIVE EMAIL LISTSERVE REGULARLY USED BY OUR SCHOOL MEMBERSHIP TO SHARE IDEAS AND BEST PRACTICES. FINALLY, WE PRODUCE QUARTERLY/WEEKLY PUBLICATIONS AND WORK WITH AN INDUSTRY LOBBYIST. false true false true false false false false true true false false false false false true false false false false false false false true false false false false false false false false false false false false false false false false false false false true 23 0 5 true true true false false false true true false false false X 14 14 false false true false true true true true true false false true true true true true true true false false AZ X KATHY CHOW 4802810431 9927 E BELL ROAD SUITE 100 SCOTTSDALE AZ 85260 FRANK M TRIEU PRESIDENT 2.00 X X 0 0 0 MICHAEL HALMON VICE CHAIR 2.00 X X 0 0 0 LYNELLE LYNCH TREASURER/SE 2.00 X X 0 0 0 MIKE VANACORE HON VICE PRE 2.00 X X 0 0 0 SANDRA BRUCE DIRECTOR 2.00 X 0 0 0 CATHY KOLUCH DIRECTOR 2.00 X 0 0 0 NEAL HELLER DIRECTOR 2.00 X 0 0 0 TERESA LEWIS DIRECTOR 2.00 X 0 0 0 TOM MAREK STRATEGY CHA 2.00 X X 0 0 0 KIM MCINTOSH DIRECTOR 2.00 X 0 0 0 ROBERT PASSAGE DIRECTOR 2.00 X 0 0 0 JIM PETRILLO DIRECTOR 2.00 X 0 0 0 KATHY CHOW EXECUTIVE DI 40.00 X 94312 0 0 CHRIS LINFORD DIRECTOR 2.00 X 0 0 0 GARRETT SHULER DIRECTOR 2.00 X 0 0 0 94312 false false false AKERMAN LLP PO BOX 4906 ORLANDO FL 32802 LOBBYING/LEGAL 175965 1 495038 241035 129188 865261 CONVENTION REVENUE 813000 632793 632793 632793 15912 15912 40007 241035 10085 29922 29922 ADVERTISING 541800 200581 200581 MISC REVENUE 3640 3640 204221 1748109 632793 200581 49474 94312 209501 17266 25461 193375 214695 15885 12376 163422 44308 23055 21125 96239 631523 23382 4666 BANK FEES 34866 COMMUNICATION 14549 MISCELLANEOUS 12132 EQUIPMENT LEASE 4347 10590 1867075 0 0 0 211983 251991 103 103 56325 20301 25565 16019 533781 211289 345874 322492 876097 505659 1515947 1116565 102405 103582 420420 390804 200000 722825 494386 X 793122 622179 793122 622179 1515947 1116565 -118966 -51977 X false true X true false true false false 334923 98700 14651 418972 408242 2006 75325 334923 521585 2007 115350 408242 556100 47009 81524 521585 455227 198516 97643 556100 1.00000 false false 70000 70000 349981 110827 239154 113800 100462 13338 322492 1696132 -51977 -51977 1748109 1748109 1867075 1867075 1867075 SCHEDULE D, PAGE 2, PART V, LINE 4 THE ORGANIZATION'S ENDOWMENT FUNDS ARE FOR THE PERPETUAL SUPPORT AND DEVELOPMENT OF CAPITAL ASSET IMPROVEMENTS AND REPLACEMENTS, AND TO SUPPORT GOVERNMENTAL AFFAIRS. GOV'T RELATIONS 281042 241035 40007 10085 281042 241035 40007 10085 10085 29922 FORM 990 - ORGANIZATION'S MISSION AACS BRINGS TOGETHER ALL FACETS OF THE COSMETOLOGY, BEAUTY, AND WELLNESS INDUSTRIES TO ADVANCE THE EDUCATION OF COSMETOLOGY, BEAUTY AND WELLNESS AND TO REPRESENT THE INTERESTS OF RELATED EDUCATIONAL INSTITUTIONS AND THEIR STUDENTS BEFORE REGULATORY AND LEGISLATIVE BODIES. FORM 990, PAGE 6, PART VI, LINE 4 WE AMENDED OUR BYLAWS DURING 2018. FORM 990, PAGE 6, PART VI, LINE 6 THE ORGANIZATION HAS THE FOLLOWING MEMBERSHIP CATEGORIES: SCHOOL MEMBER AND PARTNER MEMBER. A SCHOOL MEMBER CAN BE ANY PRIVATELY-OWNED SCHOOL OR PUBLIC CORPORATION THAT OFFERS RESIDENT COURSES OF STUDY IN COSMETOLOGY, BEAUTY, WELLNESS, AND/OR OTHER RELATED FIELDS ACCEPTED FOR MEMBERSHIP. A PARTNER MEMBER CAN BE ANY KEY STAKEHOLDER ASSOCIATED WITH THE COSMETOLOGY, BEAUTY, AND WELLNESS INDUSTRY ACCEPTED FOR MEMBERSHIP. VOTING, OTHER THAN FOR THE PURPOSE OF REVISING BY-LAWS OF THE ASSOCIATION, IS BY MEMBERSHIP CLASS. EACH SCHOOL MEMBER IN GOOD STANDING IS ENTITLED TO ONE (1) VOTE PER SCHOOL OWNED, UP TO A MAXIMUM OF TEN (10) VOTES. MEMBER SCHOOLS OWNED IN COMMON WITH ONE (1) OR MORE OTHER MEMBER SCHOOLS ARE REQUIRED TO CAST THEIR VOTES BY A SINGLE PERSON WHO IS AN OWNER OF THEIR DESIGNATED REPRESENTATIVE. EACH PARTNER MEMBER IN GOOD STANDING IS ENTITLED TO ONE (1) VOTE PER BUSINESS OWNED AND IDENTIFIED AS A MEMBER, UP TO A MAXIMUM OF THREE (3) VOTES. IN THE EVENT THAT AN ASSOCIATED MEMBER'S BUSINESS IS OWNED IN COMMON WITH ONE (1) OR MORE OTHER BUSINESSES, VOTES SHALL BE CAST BY A PERSON WHO IS AN OWNER OR DESIGNATED REPRESENTATIVE OF THE BUSINESS. FORM 990, PAGE 6, PART VI, LINE 7A EACH SCHOOL MEMBER IN GOOD STANDING IS ENTITLED TO VOTE ON THE SCHOOL MEMBER REPRESENTATIVES WHO SERVE ON THE BOARD OF DIRECTORS. LIKEWISE, EACH PARTNER MEMBER IN GOOD STANDING IS ENTITLED TO VOTE ON THE PARTNER MEMBER REPRESENTATIVES WHO SERVE ON THE BOARD OF DIRECTORS. AS DEFINED BY THE BYLAWS, UP TO ELEVEN (11) OF THE DIRECTORS REPRESENT SCHOOL MEMBERS AND UP TO TWO (2) OF THE DIRECTORS REPRESENT ASSOCIATED MEMBERS, FOR A MAXIMUM OF THIREEN (13) DIRECTORS POSSIBLE SERVING ON THE BOARD. FORM 990, PAGE 6, PART VI, LINE 7B THE ACT OF AMENDING THE ORGANIZATION'S BY LAWS REQUIRES APPROVAL FROM THE MEMBERSHIP BODY. FORM 990, PAGE 6, PART VI, LINE 11B THE TREASURER OF THE ORGANIZATION DISTRIBUTES A PDF COPY OF THE 990 RETURN TO ALL BOARD MEMBERS FOR REVIEW AND COMMENT PRIOR TO BEING FILED. AT THE FIRST MEETING OF THE BOARD FOLLOWING THE FILING OF THE 990 WITH THE IRS, THE COMPLETE FORM 990 IS PRESENTED TO THE BOARD BY THE ORGANIZATION'S LEAD OFFICERS WITH RESPONSIBILITY OVER THE FORM 990'S REVIEW; THEREAFTER, QUESTIONS ARE TAKEN AND THE FORM, ITS PREPARATION, AND ITS PUBLIC RELATION IMPACT IS DISCUSSED. FORM 990, PAGE 6, PART VI, LINE 12C ANNUALLY, THE ORGANIZATION REVIEWS AND DISCUSSES THE CONFLICT OF INTEREST POLICY AND REQUESTS THAT EACH BOARD MEMBER LIST AND ACKNOWLEDGE ANY KNOWN CONFLICTS. ALL MEMBERS OF THE BOARD OF DIRECTORS AND STAFF ARE COVERED UNDER THE CONFLICT OF INTEREST POLICY. AT EACH BOARD OR COMMITTEE MEETING, IF THERE IS A DISCUSSION OF SELECTING OR ENGAGING A VENDOR OR SERVICE PROVIDER, ALL IN ATTENDANCE ARE ASKED TO RECUSE THEMSELVES FROM THIS DISCUSSION IF THERE COULD BE A PERCEIVED CONFLICT. FORM 990, PAGE 6, PART VI, LINE 15A THE BOARD OF DIRECTORS REVIEWS THE COMPENSATION FOR THE EXECUTIVE DIRECTOR BY COMPARING HIS/HER COMPENSATION TO THE COMPENSATION OF INDIVIDUALS IN LIKE POSITIONS, IN COMPARABLE ORGANIZATIONS USING FORMS 990, COMPENSATION STUDIES, AND OTHER AVAILABLE DATA. THE BOARD THEN APPROVES ANY CHANGES IN COMPENSATION BASED ON THIS INFORMATION. THE ORGANIZATION HAS NO OTHER PAID OFFICERS OR EMPLOYEES MEETING THE IRS DEFINITION OF A KEY EMPLOYEE. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION WILL PROVIDE IN A TIMLEY MANNER, COPIES OF ALL TAX RETURNS, GOVERNING DOCUMENTS INCLUDING ITS CONFLICT OF INTEREST POLICES AND FINANCIAL STATEMENTS WHEN REQUESTED IN WRITING OR IN PERSON.