2025-11-17T16:40:10-06:00 2024-12-31 050568611 SST ACCOUNTANTS & CONSULTANTS PLLC 12720 HILLCREST ROAD SUITE 500 DALLAS TX 752302039 990 2024-01-01 136163824 AMERICAN ASSOCIATION OF COSMETOLOGY SCHO AMER 4802810431 20 F STREET NW 700 WASHINGTON DC 20001 CECIL KIDD EXECUTIVE DIRECTOR 4802810431 2025-11-17 1 1 RYAN T SCHILHAB P01259865 9723921143 2024 2025-03-06 01:10:19Z CECIL KIDD 20 F STREET SUITE 700 WASHINGTON DC 20001 2696209 0 X WWW.MYAACS.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. 11 11 5 36 0 0 1871234 858467 519385 1743536 30310 86621 7298 -43699 2428227 2644925 0 0 0 0 324903 448407 0 0 0 1371809 1876342 1696712 2324749 731515 320176 1486621 1950889 244352 348001 1242269 1602888 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 REG. AND LEG. BODIES. 0 0 THE AMERICAN ASSOCIATION OF COSMETOLOGY SCHOOLS (AACS) IS A NATIONAL MEMBERSHIP TRADE ASSOCIATION REPRESENTING THE BEAUTY, BARBER, AND WELLNESS EDUCATION SECTOR, INCLUDING SCHOOLS, VENDORS, STAFF, FACULTY , AND STUDENTS. WE ENGAGE OUR MEMBERSHIP THROUGH ANNUAL CONFERENCES, PARTNER EXPOS, WEBINARS, AND EMAIL COMMUNICATIONS. 0 1 0 1 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 5 1 0 0 0 0 1 1 0 0 0 X 11 11 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 0 0 X CECIL KIDD 4802810431 20 F STREET SUITE 700 WASHINGTON DC 20001 CATHY KOLUCH CHAIR (END 11/24) 2.00 X X 0 0 0 GARRETT SHULER CHAIR (BEG 10/24) 2.00 X X 0 0 0 STACY WELLS DIRECTOR 2.00 X 0 0 0 JOHN W TURNAGE FINANCE CHAIR 2.00 X X 0 0 0 CHRIS LINFORD DIRECTOR (END 10/24) 2.00 X 0 0 0 JIM PETRILLO DIRECTOR (END 10/24) 2.00 X 0 0 0 DANA PERSICO STRATEGY CHAIR (BEG 10/24) 2.00 X X 0 0 0 TERI LANCASTER DIRECTOR 2.00 X 0 0 0 CORINA SANTORO DIRECTOR 2.00 X 0 0 0 STACEY PETERS DIRECTOR 2.00 X 0 0 0 MATT MEDUNA DIRECTOR 2.00 X 0 0 0 ALCOTT CZUBEK DIRECTOR 2.00 X 0 0 0 DON ROMAIN DIRECTOR (BEG 10/24) 2.00 X 0 0 0 BILL TAHY DIRECTOR (BEG 10/24) 2.00 X 0 0 0 CECIL KIDD EXECUTIVE DIRECTOR 40.00 X 170488 0 19945 170488 0 19945 1 0 1 0 DUANE MORRIS LLP 901 NEW YORK AVENUE NW WASHINGTON DC 20001 LEGAL SERVICES 270120 1 47665 810802 858467 CONFERENCE 561000 1054634 1054634 MEMBERSHIP DUES 541900 688902 688902 1743536 86621 86621 0 47665 51284 -51284 -51284 MISCELLANEOUS INCOME 900099 7585 7585 7585 2644925 1751121 0 35337 X 190433 198142 29359 30473 6698 42000 63774 7870 257383 1522 87478 45391 6792 39049 551117 440 1226 LEGAL FUND 764252 BAD DEBT 1350 2324749 764129 177247 20000 81299 37499 2199 2163 476 36 702016 1654808 1486621 1950889 52215 180127 192137 167874 244352 348001 X 1242269 1602888 1242269 1602888 1486621 1950889 320176 40443 0 X 0 0 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 0 0 2199 2163 36 36 GOV'T RELATIONS 47665 47665 51284 47665 47665 51284 51284 -51284 X X X 0 0 0 CECIL KIDD EXECUTIVE DIRECTOR 169134 0 0 0 1354 0 0 0 19945 0 190433 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 THERE ARE TWO CLASSES OF MEMBERS OF THE ASSOCIATION: (1) SCHOOL MEMBER: ANY PRIVATELY-OWNED OR PUBLICLY TRADED ENTITY OR PROPRIETORSHIP THAT (I) OPERATES A FACILITY OFFERING CAREER EDUCATION, INCLUDING, BUT NOT LIMITED TO, RESIDENT COURSES OF STUDY, IN COSMETOLOGY, BEAUTY, WELLNESS AND/OR OTHER RELATED FIELDS, OR (II) IS WORKING TOWARD THE OPERATION OF A FACILITY OFFERING CAREER EDUCATION, INCLUDING, BUT NOT LIMITED TO, RESIDENT COURSES OF STUDY, IN COSMETOLOGY, BEAUTY, WELLNESS AND/OR OTHER RELATED FIELDS, IS ELIGIBLE TO BE A SCHOOL MEMBER. (2) PARTNER MEMBER: ANY INDIVIDUAL, PROPRIETORSHIP OR ENTITY WHO IS A STAKEHOLDER IN THE COSMETOLOGY, BEAUTY AND WELLNESS INDUSTRY, OR OTHER RELATED FIELDS AND/OR CAREER EDUCATION IN ANY OF THE FOREGOING, IS ELIGIBLE TO BE A PARTNER MEMBER. FORM 990, PART VI, SECTION A, 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 TEN (10) OF THE DIRECTORS REPRESENT SCHOOL MEMBERS AND UP TO THREE (3) OF THE DIRECTORS REPRESENT PARTNER MEMBERS, FOR A MAXIMUM OF THIRTEEN (13) DIRECTORS POSSIBLE SERVING ON THE BOARD. FORM 990, PART VI, SECTION A, LINE 7B THE ACT OF AMENDING THE ORGANIZATION'S BY LAWS REQUIRES APPROVAL FROM THE MEMBERSHIP BODY. FORM 990, PART VI, SECTION B, 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, PART VI, SECTION B, LINE 12C 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, PART VI, SECTION B, 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, PART VI, SECTION C, LINE 19 THE ORGANIZATION WILL PROVIDE IN A TIMELY MANNER, COPIES OF ALL TAX RETURNS, GOVERNING DOCUMENTS INCLUDING ITS CONFLICT OF INTEREST POLICES AND FINANCIAL STATEMENTS WHEN REQUESTED IN WRITING OR IN PERSON. FORM 990, PART IX, LINE 11G PAYROLL PROCESSING FEES 2,287. ADVOCACY EXPENSE 255,096.