2017-02-13T14:35:04-06:00 2016-09-30 363990892 Capin Crouse LLP 2435 Research Parkway STE 200 Colorado Springs CO 80920 990 2015-10-01 956072567 ASSOCIATION OF CHRISTIAN SCHOOLS INT'L ASSO 7195286906 PO BOX 65130 COLORADO SPRINGS CO 809626513 Bret Wichert VP Of Finance 7195286906 2017-02-13 1 Edward M Priem II P01783684 7195286225 2015 2021-01-29 14:40:06Z Daniel Egeler PO BOX 65130 COLORADO SPRINGS CO 809626513 29845806 0 X www.acsi.org X 1965 CA To promote and form a philosophy of Christian education as based upon holy scriptures. 15 15 183 28 41356 -754 155788 3646969 1305951 12074484 8893 102873 1089188 5265892 2559820 21090218 183246 3472145 0 0 2562240 10251185 0 0 280717 2128830 6835146 4874316 20558476 -2314496 531742 19375917 21017525 8709922 9741042 10665995 11276483 X ACSI exists to strengthen Christian schools and equip Christian educators worldwide as they prepare students academically and inspire students to become devoted followers of Jesus Christ. 0 0 6847429 12136059 Member Services for the world's largest community of Christian Schools and Educators. ACSI's members are dedicated to providing Christ-centered education. Member services includes the following programs: school accreditation and teacher certification, various school activities, such as music, science and spelling, career center, film library, teacher placement, membership directory, and to administrate group insurance and other financial services. 3477259 2294596 Professional Development is comprised of three parts. NEXUS Live is an annual, celebratory learning experience that brings together a wide spectrum of Christian educators to transform their approach to teaching. ConNEXUS is an informal learning community where Christian educators become part of a large community of other Christian educators where individuals can seek input from colleagues for solutions to the instructional challenges in their classroom. ConNEXUS Premium offers on demand professional development for Christian educators. ConNEXUS Premium provides over 500 hours of courses in 40 topic-based channels. 2637139 2637139 2803283 ACSI's scholarship program supports educational choice and innovation through school vouchers, scholarship tax credit programs, and education savings accounts that provide parents the opportunity to choose a Christ-centered education for their children. 2613723 OTHER PROGRAMS:Legal Legislative Services identifies and analyzes a broad array of national, legal, and legislative issues. Legislation in all 50 states is tracked and reports are generated for schools on each. Members receive a tri-annual newsletter where we address issues such as board governance, employment issues, government funding and much more. Instructional programs and related materials and other related programs.Instructional programs and related materials and other related programs. 1990952 835006 International Missions-programs(like the ones mentioned above in #1 and #2) to aid Christian school educators and students outside the United States. 4604675 835006 17566502 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 0 1 0 1 1 1 1 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 153 0 1 183 1 1 1 0 0 0 0 0 0 0 0 0 X 15 15 0 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 AK FL GA HI KY MA MD MI MN NC NH NJ NY RI TN UT WI WV X Bret Wichert VP of Finance 7195286906 731 Chapel Hills Drive Colorado Springs CO 80920 Rick Kempton Chairman 2.00 2.00 X X 0 0 0 Timothy Greener Vice Chairman 2.00 1.00 X X 0 0 0 Robert Gutzwiller Secretary 2.00 1.00 X X 0 0 0 Joel Farlow Treasurer 2.00 1.00 X X 0 0 0 David Manley Board Member 2.00 2.00 X 0 0 0 Stan Baker part year Board Member 2.00 X 0 0 0 Beth Elder Board Member 2.00 1.00 X 0 0 0 Thomas Penland Board Member 2.00 1.00 X 0 0 0 Cheryl Washington Board Member 2.00 1.00 X 0 0 0 Steve Whitaker Board Member 2.00 1.00 X 0 0 0 H Ron White Board Member 2.00 1.00 X 0 0 0 Thomas Wittkamper Board Member 2.00 1.00 X 0 0 0 Larry Taylor Board Member 2.00 1.00 X 0 0 0 Carl Martinez Board Member 2.00 1.00 X 0 0 0 Jay Ferguson Board Member 2.00 1.00 X 0 0 0 Todd Marrah Board Member 2.00 1.00 X 0 0 0 Daniel J Egeler President 40.00 3.00 X 222817 0 32452 Bret Wichert VP of Finance 40.00 3.00 X 132729 0 18537 Stephen Dill Sr VP ACSI USA 40.00 X 152474 0 18394 Hugh Tracy VP of Technology 40.00 X 206405 0 16795 Steve Babbitt VP of Sales and Marketing 40.00 X 137652 0 11950 Mike Epp Sr VP Global 40.00 X 136776 0 21525 Tom Cathey Director of Legal Legislative 40.00 X 103432 0 19505 1092285 0 139158 9 0 1 0 Kumvecka PO Box 6747 Richmond VA 23230 Marketing 326693 1 80000 3566969 3646969 Membership Fees 900099 6550624 6550624 Professional Developme 900099 2294596 2294596 School Services 611710 1416259 1416259 Student Services 611710 1368638 1368638 Other Program Revenue 900099 444367 444367 12074484 103040 103040 32222 32222 3724811 3724978 -167 -167 -167 10190064 5030610 5159454 5159454 Advertising 541800 40501 40501 Mailing Services 900099 33715 855 32860 74216 21090218 17233938 41356 167955 2637139 2637139 835006 835006 409848 173161 229515 7172 7626181 6196272 1296451 133458 383063 323015 53344 6704 1249643 1023750 204024 21869 582450 473240 99017 10193 74734 7760 66974 51305 51305 1142550 993197 126502 22851 8981 8981 776828 559316 194207 23305 312708 197006 109448 6254 881547 788847 74160 18540 1174410 1056969 105697 11744 1708621 1708621 395594 344167 43515 7912 63481 55228 6983 1270 Int'l reg'l office exps 26843 26843 Bad Debt expense 21431 21431 196113 166965 19703 9445 20558476 17566502 2711257 280717 1598937 2835840 7613923 160000 2009411 1094858 36158 18900 844100 1007521 482425 474899 7813267 4043366 3446867 3769901 8259497 3344096 3396109 19375917 21017525 2205593 2400257 773020 6396674 6524316 107655 43449 8709922 9741042 X 10578470 10837155 87525 439328 10665995 11276483 19375917 21017525 531742 78746 0 X X 0 1 X 1 0 X 1011307 1443090 1191630 155788 3646969 7448784 22371710 23615827 22843286 3223588 22264548 94318959 23383017 25058917 24034916 3379376 25911517 101767743 8087 5700 3000 7190 23977 0 8087 5700 3000 7190 23977 101743766 84454 69012 145281 22586 135262 456595 84454 69012 145281 22586 135262 456595 3309 29866 9208 41356 83739 18000 151984 157271 54772 32860 414887 23485471 25283222 24367334 3465942 26120995 102722964 0.99050 0.99140 0.00440 0.00410 X Schedule A, Part III, Line 12, Explanation of Other Income: Event Income - 2012 Amount: $ 93,114. 2013 Amount: $ 98,587. Miscellaneous Income - 2011 Amount: $ 18,000. 2012 Amount: $ 18,000. 2013 Amount: $ 18,000. 2014 Amount: $ 54,115. Mailing Services - 2012 Amount: $ 40,870. 2013 Amount: $ 40,684. 2014 Amount: $ 657. 2015 Amount: $ 32,860. SHORT-YEAR PERIOD & COLUMN HEADINGS ON SCHEDULE A, PART III The organization changed accounting period beginning with the prior year tax period. As a result the column headings on Schedule A Part III are not for the 12 month periods indicated. Instead columns reflect the following periods: (a) 2011 reflects the 12 month period ended 6/30/13 (b) 2012 reflects the 12 month period ended 6/30/14 (c) 2013 reflects the 12 month period ended 6/30/15 (d) 2014 reflects the 3 month period ended 9/30/15 (e) 2015 reflects the 12 month period ended 9/30/16 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 648103 648103 4622499 2157717 2464782 1096100 913493 182607 1446565 972156 474409 3769901 Textbook Development Costs 3396109 3396109 Sales tax liability 43449 43449 X Part X, Line 2: The financial statement effects of a tax position taken or expected to be taken are recognized in the consolidated financial statements when it is more likely than not, based on the technical merits, that the position will be sustained upon examination. Interest and penalties, if any, are included in expenses in the consolidated statements of activities. As of September 30, 2016, ACSI had no uncertain tax positions that qualify for recognition or disclosure in the consolidated financial statements. ACSI is generally no longer subject to U.S. federal and state income tax examinations by tax authorities for years before 2013. 1 Europe (Including Iceland & Greenland) - Albania, Andorra, Austria, Belgium 0 0 Grantmaking and grant administration 316678 Russia & Newly Independent States 0 0 Program Services Legal expenditures related to closing office. 7760 Central America and the Caribbean 0 0 Grantmaking and grant administration 155474 East Asia and the Pacific 0 0 Grantmaking and grant administration 74506 Sub-Saharan Africa - Angola, Benin, Botswana, Burkina Faso, 0 0 Grantmaking and grant administration 249021 South America - Argentina, Bolivia, Brazil, Chile, Columbia, Ecuador, 0 0 Grant making and grant administration 25827 North America 0 0 Grant making and grant administration 13500 0 0 0 0 0 0 842766 0 842766 Europe (Including Iceland & Greenland) Operation support including conferences and educational resources 216771 EFT Europe (Including Iceland & Greenland) Operation support including conferences and educational resources 98552 EFT Central America and the Caribbean Operation support including conferences and educational resources 154974 EFT East Asia and the Pacific Operation support including conferences and educational resources 30950 EFT East Asia and the Pacific Operation support including conferences and educational resources 26498 EFT East Asia and the Pacific Operation support including conferences and educational resources 15500 EFT South America Operation support including conferences and educational resources 22250 EFT Sub-Saharan Africa Operation support including conferences and educational resources 117036 EFT Sub-Saharan Africa Operation support including conferences and educational resources 16500 EFT Sub-Saharan Africa Operation support including conferences and educational resources 13300 EFT North America Operation support including conferences and educational resources 13500 EFT 11 0 Operation support including conferences and educational resources Sub-Saharan Africa 1 93280 EFT 0 0 0 0 0 0 Part I, Line 2: Grant funds are substantiated through quarterly financial reporting and periodic audits. Grant programs are monitored by the Vice President of Finance and the Vice President of International Ministries. Site visits by an ACSI Vice President and/or Program Director are also part of the program monitoring and administration. Part I, line 3: Foreign expenditures are accounted for by accrual based accounting. 1 Scholarships 1834 2637139 Part I, Line 2: Scholarship funds are directly applied to the student accounts. X 1 1 X X X 1 0 0 0 0 0 0 0 0 Daniel J Egeler President 221011 0 0 0 1806 0 20552 0 12038 0 255407 0 0 0 Bret Wichert VP of Finance 132441 0 0 0 288 0 6637 0 12038 0 151404 0 0 0 Stephen Dill Sr VP ACSI USA 150737 0 0 0 1737 0 6444 0 12088 0 171006 0 0 0 Hugh Tracy VP of Technology 136132 0 0 0 70273 0 4895 0 12038 0 223338 0 0 0 Mike Epp Sr VP Global 135849 0 0 0 927 0 9575 0 12088 0 158439 0 0 0 Part I, Line 1a Spousal travel for the President is included in taxable wages. Part I, Line 4a Walt Tracy received a severance payment of $69,717. Form 990, Part VI, Section B, line 11 The Form 990 was prepared by an independent CPA firm, reviewed by the VP of Finance in detail, and then provided to all board members to review and question for a reasonable amount time before officially filing. Form 990, Part VI, Section B, line 12c There is annual written affirmation of the "conflict of interest policy" by each board member and officer. The President is accountable to the board. All Vice Presidents are under the oversight of the President. All staff level below Vice Presidents report to the supervisor and the appropriate Vice President. Conflicts of interest determined at the Vice President or President level are brought to the board for review and approval. Any person with a conflict excuses his or herself from the decision making process. Form 990, Part VI, Section B, line 15 The Personnel Committee uses compensation data from "Compensation Resources" to help determine appropriate salary & benefits for the President. That information is then shared with the full board, and the full board approves the full compensation for the President. Approval of the President's compensation is recorded in the board minutes. The process was completed during the tax year. Comparative data is gathered from an independent firm that provides salary survey information. Officers' salaries (VP of Finance) are determined, approved, and documented by the President. Other salaries are determined by department Vice President using the same process. All compensation levels are included in the annual budget approved each year by the independent board. Form 990, Part VI, Section C, line 19 The financial statements are available upon request. The conflict of interest policy and governing documents are not open to the public. ACSI Capital Corporation 731 Chapel Hills Dr Colorado Springs CO 80132 201311949 Provide tax exempt financing CO 501(c)(3) Line 11 - type 1 Association of Christian Schools International 0 ACSI Education Foundation 731 Chapel Hills Dr Colorado Springs CO 80132 300412105 Support the work of Assoc of Christian Schools Int'l VA 501(c)(3) Line 11 - type 1 Association of Christian Schools International 0 ACSI Children Education 731 Chapel Hills Dr Colorado Springs CO 80132 474074093 Scholarship grants VA 501(c)(3) Line 11 - type 1 ACSI Education Foundation 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 1 0 1 0 0 ACSI Capital Corporation C 80000 ACSI Education Foundation N ACSI Capital Corporation N ACSI Education Foundation N ACSI Education Foundation O ACSI Capital Corporation O ACSI Education Foundation O ACSI Education Foundation Q 206421