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ASSOCIATED COLLEGES OF THE TWIN CITIES: Form 990, tax year 2014

View the entire original 990 at ProPublica ↗

Organization
ASSOCIATED COLLEGES OF THE TWIN CITIES (EIN 51-0186083)
Tax period
2014-07-01 to 2015-06-30
Filed
2016-01-22
IRS object ID
201630229349300603
Schema version
2014v6.0
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)
Return2016-01-22T08:24:11-06:00ReturnTs
Tax Period End2015-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN410746749PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1CLIFTONLARSONALLEN LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1220 SOUTH SIXTH STREET SUITE 300AddressLine1Txt
CityMINNEAPOLISCityNm
State AbbreviationMNStateAbbreviationCd
ZIP55402ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2014-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN510186083EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1ASSOCIATED COLLEGES OF THE TWIN CITIESBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlASSOBusinessNameControlTxt
Phone6519626142PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line12115 SUMMIT AVENUE NO 105AddressLine1Txt
CitySAINT PAULCityNm
State AbbreviationMNStateAbbreviationCd
ZIP55105ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonDAVID WHEATONPersonNm
Person TitleVP OF ADMINISTRATION & FINANCEPersonTitleTxt
Phone6519626142PhoneNum
Signature2016-01-19SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonRYAN ROBINSONPreparerPersonNm
PTINP01687944PTIN
Phone6123764500PhoneNum
FieldValueIRS element (for citing)
Tax2014TaxYr
Build TS2016-04-25 22:37:26ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Address ChangeYes (X)AddressChangeInd
Principal OfficerDAVID WHEATONPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line12115 SUMMIT AVENUE NO 105AddressLine1Txt
CitySAINT PAULCityNm
State AbbreviationMNStateAbbreviationCd
ZIP55105ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$932,994GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.ACTC-MN.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1975FormationYr
Legal Domicile StateMNLegalDomicileStateCd
Activity Or MissionSEE SCHEDULE O.ActivityOrMissionDesc
Voting Members Governing Body5VotingMembersGoverningBodyCnt
Voting Members Independent5VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers5TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$3,940PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$815,427PYProgramServiceRevenueAmt
CY Program Service Revenue$932,994CYProgramServiceRevenueAmt
PY Investment Income$0PYInvestmentIncomeAmt
CY Investment Income$0CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$819,367PYTotalRevenueAmt
CY Total Revenue$932,994CYTotalRevenueAmt
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$333,806PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$354,534CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$9,207CYTotalFundraisingExpenseAmt
PY Other Expenses$630,213PYOtherExpensesAmt
CY Other Expenses$601,602CYOtherExpensesAmt
PY Total Expenses$964,019PYTotalExpensesAmt
CY Total Expenses$956,136CYTotalExpensesAmt
PY Revenues Less Expenses-$144,652PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$23,142CYRevenuesLessExpensesAmt
Total Assets BOY$430,728TotalAssetsBOYAmt
Total Assets EOY$467,101TotalAssetsEOYAmt
Total Liabilities BOY$76,445TotalLiabilitiesBOYAmt
Total Liabilities EOY$135,960TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$354,283NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$331,141NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionASSOCIATED COLLEGES OF THE TWIN CITIES (ACTC) ADVANCES COLLABORATION, IMPLEMENTS SUSTAINABLE MODELS AND METHODS, AND ENHANCES THE ACADEMIC EXCELLENCE OF OUR MEMBER INSTITUTIONS IN CELEBRATION OF THE URBAN LIBERAL ARTS EXPERIENCE.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant ChangeYes (1)SignificantChangeInd
Expense$549,018ExpenseAmt
Grant$0GrantAmt
Revenue$507,500RevenueAmt
DescTHE UNDERGRADUATE RESEARCH SYMPOSIUM SHOWCASES STUDENT'S WORK ON SUSTAINABILITY IN URBAN COMMUNITIES. STUDENTS FROM ALL FIVE CAMPUSES PRESENT RESEARCH, SERVICE-LEARNING ACTIVITIES, OR OTHER ACADEMIC AND CIVIC ENGAGEMENT ACTIVITIES, TO A BROAD AUDIENCE. APPROXIMATELY 100 STUDENTS AND FACULTY ATTEND THE SYMPOSIUM EACH YEAR.WOMEN'S STUDIES IS AN INTERDISCIPLINARY PROGRAM WHICH DRAWS ON AN EXTENSIVE BODY OF ACADEMIC RESEARCH TO HELP ITS STUDENTS BETTER UNDERSTAND WOMEN'S EXPERIENCES OF THE PAST AND TO ANALYZE WOMEN'S TRANSFORMATION. THE PROGRAM IS SHARED AMONG AUGSBURG COLLEGE, HAMLINE UNIVERSITY, ST CATHERINE UNIVERSITY, AND THE UNIVERSITY OF ST THOMAS.THE CREATIVE WRITING COMMITTEE SPONSORS TWO MAJOR PROGRAMS EACH YEAR. IN THE VISITING WRITER SERIES, ACCOMPLISHED AUTHORS ARE INVITED TO EACH CAMPUS FOR WEEK-LONG RESIDENCIES, WHERE THEY WORK WITH STUDENT WRITERS IN THE CLASSROOM AND IN INDIVIDUAL CONFERENCES, AND GIVE PUBLIC READINGS. THE SECOND PROGRAM IS A SHARED, COLLABORATIVE CREATIVE WRITING COURSE OFFERED ONCE A YEAR, TAUGHT BY A VISITING WRITER IN THE SPRING. THE COLLABORATIVE ART GALLERY COMMITTEE SPONSORS TWO ANNUAL PROGRAMS: THE FALL ART TOUR, WHICH INCLUDES APPROXIMATELY 11 LOCAL UNIVERSITY ART GALLERIES, AND AN ART HISTORY SYMPOSIUM, HOSTED EACH SPRING AND OPEN TO STUDENTS AND FACULTY. TEACHER EDUCATION/GEOFEST: GEOGRAPHY TEACHERS AND TEACHERS-IN-TRAINING ATTEND THIS DAY-LONG CONFERENCE FOCUSING ON TEACHING AND LEARNING IN THE P-12 SCHOOLS ACROSS THE STATE.THE ANNUAL STUDENT FILM FESTIVAL SHOWCASES THE BEST STUDENT FILMMAKERS ACROSS ALL FIVE ACTC CAMPUSES, WITH AWARDS GOING TO THE BEST FILMS IN PRE-DETERMINED CATEGORIES.THE SENIOR STUDENT AFFAIRS OFFICERS OFFER TWO PROFESSIONAL DEVELOPMENT OPPORTUNITIES TO STUDENT AFFAIRS STAFF: THE NEW PROFESSIONALS RECEPTION IN THE FALL, WHICH IS ATTENDED BY APPROXIMATELY 100 STAFF, AND THE STUDENT AFFAIRS PROFESSIONAL DEVELOPMENT DAY, A DAY-LONG CONFERENCE HELD IN THE WINTER AND ATTENDED BY APPROXIMATELY 200 STAFF. THESE EVENTS ARE OPEN TO ALL STUDENT AFFAIRS PROFESSIONALS FROM ACTC, ACTC'S ASSOCIATE MEMBERS, AND OUR NEIGHBORING INSTITUTIONS.THE UNDERGRADUATE RESEARCH SYMPOSIUM SHOWCASES STUDENT'S WORK ON SUSTAINABILITY IN URBAN COMMUNITIES. STUDENTS FROM ALL FIVE CAMPUSES PRESENT RESEARCH, SERVICE-LEARNING ACTIVITIES, OR OTHER ACADEMIC AND CIVIL ENGAGEMENT ACTIVITIES, TO A BROAD AUDIENCE. APPROXIMATELY 100 STUDENTS AND FACULTY ATTEND THE SYMPOSIUM EACH YEAR.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$236,780ExpenseAmt
Grant$0GrantAmt
Revenue$242,318RevenueAmt
DescACTC OPERATES AN INTERCAMPUS BUS THAT FACILITATES CROSS-REGISTRATION AND OTHER COLLABORATIVE PROJECTS. THE BUS TRANSPORTS APPROXIMATELY 500 STUDENTS WHO CROSS-REGISTER EACH TERM, AS WELL AS FACULTY AND STAFF WHO TRAVEL AMONG CAMPUSES. AVERAGE DAILY RIDERSHIP IS ESTIMATED AT 375.Desc
FieldValueIRS element (for citing)
Total Program Service Expenses$785,798TotalProgramServiceExpensesAmt
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 AssetsYes (1)ReportOtherAssetsInd
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 Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document14IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee0EmployeeCnt
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
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members5GoverningBodyVotingMembersCnt
Independent Voting Member5IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
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 Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldMNStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1UNIVERSITY OF SAINT THOMASBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone6519626107PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line12115 SUMMIT AVENUEAddressLine1Txt
CitySAINT PAULCityNm
State AbbreviationMNStateAbbreviationCd
ZIP55105ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (6 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
LINDA HANSON
BOARD CHAIR1.00Yes (X)Yes (X)$0$0$0
JULIE SULLIVAN
BOARD MEMBER1.00Yes (X)$0$0$0
ANDREA J LEE
BOARD MEMBER1.00Yes (X)$0$0$0
PAUL PRIBBENOW
BOARD MEMBER1.00Yes (X)$0$0$0
BRIAN ROSENBERG
BOARD MEMBER1.00Yes (X)$0$0$0
CAROLE CHABRIES
EXECUTIVE DIRECTOR40.00Yes (X)$97,036$0$30,459
FieldValueIRS element (for citing)
Total Reportable Comp From Org$97,036TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$30,459TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
MEMBERSHIP DUES611710$507,500$507,500
BUS SERVICE-RIDERSHIP485000$242,318$242,318
SOFTWARE CONTRACTS611710$90,548$90,548
PURCHASING ASSOCIATES611710$49,000$49,000
OTHER PROGRAM REVENUE611710$43,628$43,628
FieldValueIRS element (for citing)
Total Program Service Revenue$932,994TotalProgramServiceRevenueAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$932,994TotalRevenueColumnAmt
Related Or Exempt Func Income$932,994RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$143,724TotalAmt
Program Services$90,546ProgramServicesAmt
Management And General$50,304ManagementAndGeneralAmt
Fundraising$2,874FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$177,251TotalAmt
Program Services$98,651ProgramServicesAmt
Management And General$74,163ManagementAndGeneralAmt
Fundraising$4,437FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$11,884TotalAmt
Program Services$7,487ProgramServicesAmt
Management And General$4,159ManagementAndGeneralAmt
Fundraising$238FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$8,164TotalAmt
Program Services$5,143ProgramServicesAmt
Management And General$2,857ManagementAndGeneralAmt
Fundraising$164FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$13,511TotalAmt
Program Services$8,512ProgramServicesAmt
Management And General$4,729ManagementAndGeneralAmt
Fundraising$270FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$2,509TotalAmt
Program Services$1,581ProgramServicesAmt
Management And General$878ManagementAndGeneralAmt
Fundraising$50FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$3,498TotalAmt
Management And General$3,498ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$78,157TotalAmt
Program Services$78,157ProgramServicesAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$19,194TotalAmt
Program Services$12,092ProgramServicesAmt
Management And General$6,718ManagementAndGeneralAmt
Fundraising$384FundraisingAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$10,162TotalAmt
Program Services$6,402ProgramServicesAmt
Management And General$3,557ManagementAndGeneralAmt
Fundraising$203FundraisingAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$50,533TotalAmt
Program Services$50,533ProgramServicesAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$29,339TotalAmt
Program Services$18,484ProgramServicesAmt
Management And General$10,268ManagementAndGeneralAmt
Fundraising$587FundraisingAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$14,815TotalAmt
Program Services$14,815ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$3,334TotalAmt
Program Services$3,334ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
BUS SERVICE$255,135$255,135
SOFTWARE CONTRACTS$90,558$90,558
LANGUAGE PROGRAM$31,311$31,311
HONORARIUMS$13,057$13,057

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$956,136TotalAmt
Program Services$785,798ProgramServicesAmt
Management And General$161,131ManagementAndGeneralAmt
Fundraising$9,207FundraisingAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$27,090BOYAmt
EOY$1,986EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$70,827BOYAmt
EOY$68,088EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$51,867LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$18,252LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$37,626BOYAmt
EOY$33,615EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$295,185BOYAmt
EOY$363,412EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$430,728BOYAmt
EOY$467,101EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$55,579BOYAmt
EOY$99,500EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$18,470BOYAmt
EOY$29,395EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$2,396BOYAmt
EOY$7,065EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$76,445BOYAmt
EOY$135,960EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$354,283BOYAmt
EOY$331,141EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$354,283BOYAmt
EOY$331,141EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$430,728BOYAmt
EOY$467,101EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$23,142ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
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

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus1 Year$3,940CurrentTaxYearMinus1YearAmt
Total$3,940TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$782,154CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$807,501CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$877,896CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$815,427CurrentTaxYearMinus1YearAmt
Current Tax Year$932,994CurrentTaxYearAmt
Total$4,215,972TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$782,154CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$807,501CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$877,896CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$819,367CurrentTaxYearMinus1YearAmt
Current Tax Year$932,994CurrentTaxYearAmt
Total$4,219,912TotalAmt

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$4,219,912PublicSupportTotal509Amt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$782,154CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$807,501CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$877,896CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$819,367CurrentTaxYearMinus1YearAmt
Current Tax Year$932,994CurrentTaxYearAmt
Total$4,219,912TotalAmt
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$51,867OtherCostOrOtherBasisAmt
Depreciation$18,252DepreciationAmt
Book Value$33,615BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$33,615TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp

FieldValueIRS element (for citing)
DescFUNDS HELD BY OTHERSDesc
Book Value$363,412BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Other Assets$363,412TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescLEASE PAYABLEDesc
Amt$7,065Amt
FieldValueIRS element (for citing)
Total Liability$7,065TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$941,308TotalRevEtcAuditedFinclStmtAmt
Donated Services And Use Fclts$8,314DonatedServicesAndUseFcltsAmt
Revenue Not Reported$8,314RevenueNotReportedAmt
Revenue Subtotal$932,994RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$932,994TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$964,450TotExpnsEtcAuditedFinclStmtAmt
Donated Services Use Fclts$8,314DonatedServicesUseFcltsAmt
Expenses Not Reported$8,314ExpensesNotReportedAmt
Expenses Subtotal$956,136ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$956,136TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART X, LINE 2:FormAndLineReferenceDesc
ExplanationTHE INTERNAL REVENUE SERVICE HAS DETERMINED THAT ACTC IS EXEMPT FROM TAXES UNDER THE INTERNAL REVENUE CODE SECTION 509(A)(2) AS AN ORGANIZATION DESCRIBED IN SECTION 501(C)(3). HOWEVER, ANY UNRELATED BUSINESS INCOME MAY BE SUBJECT TO TAXATION. ACTC FOLLOWS THE ACCOUNTING STANDARDS FOR CONTINGENCIES IN EVALUATING UNCERTAIN TAX POSITIONS. THIS GUIDANCE PRESCRIBES RECONGNITION THRESHOLD PRINCIPLES FOR THE FINANCIAL STATEMENT RECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN THAT ARE NOT CERTAIN TO BE REALIZED. NO LIABILITY HAS BEEN RECOGNIZED BY ACTC FOR UNCERTAIN TAX POSITIONS AS OF JUNE 30, 2015. ACTC'S TAX RETURNS ARE SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL AND STATE AUTHORITIES. THE TAX RETURNS FOR THE CURRENT YEAR AS WELL AS FISCAL YEARS 2010 THROUGH 2014 ARE OPEN TO EXAMINATION BY FEDERAL AND STATE AUTHORITIES.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART I, LINE 1: ORGANIZATION'S MISSION AND MOST SIGNIFICANT ACTIVTHE ASSOCIATED COLLEGES OF THE TWIN CITIES (ACTC) ADVANCES COLLABORATION, IMPLEMENTS SUSTAINABLE MODELS AND METHODS, AND ENHANCES THE ACADEMIC EXCELLENCE OF OUR MEMBER INSTITUTIONS IN CELEBRATION OF THE URBAN LIBERAL ARTS EXPERIENCE. ACTC ADVANCES JOINT ACTIVITIES THAT ARE POSSIBLE ONLY WHEN ITS MEMBERS POOL THEIR RESOURCES. IN ACADEMICS, THE ACTC MEMBERS SHARE PLANNING AND PROGRAMMING. THIS SHARING REDUCES REPETITION ON EACH CAMPUS; SUSTAINS COURSES OR PROGRAMS THAT COULD NOT BE RUN INDEPENDENTLY ON EACH CAMPUS; AND MAKES IT POSSIBLE TO SHOWCASE STUDENT WORK IN AREAS WITH ONLY A FEW STUDENTS PER CAMPUS, BY DRAWING ON THE LARGER NUMBER OF STUDENTS ACROSS THE CONSORTIUM. IN OPERATIONS, THE ACTC MEMBERS SHARE PURCHASING ACTIVITIES WHEN DOING SO EITHER DRIVES DOWN THE COST OR INCREASES THE VALUE OF THE GOODS AND SERVICES PROCURED. THE ACTC OFFICE MANAGES A NUMBER OF CONTRACTS TO WHICH ITS MEMBERS AND ASSOCIATE MEMBERS HAVE ACCESS. IN ADDITION, THE ACTC MEMBERS PURSUE OPPORTUNITIES TO COLLABORATE IN BUSINESS SERVICES.
FORM 990, PART III, LINE 3ELIMINATED CITYLABS BEGINNING JULY 2014. ELIMINATED INTERCAMPUS BUS SERVICES MAY 22, 2015. ELIMINATED UNDERGRADUATE RESEARCH SYMPOSIUM, JULY 2014. ELIMINATED COLLABORATIVE GRANTS. THE ORGANIZATION ELECTED TO DISSOLVE SUBSEQUENT TO THE TAX PERIOD COVERED BY THIS RETURN.
FORM 990, PART VI, SECTION B, LINE 11THE ASSOCIATED COLLEGES OF THE TWIN CITIES BOARD DELEGATES THE REVIEW AND APPROVAL OF THE FORM 990 TO THE ACTC AUDIT COMMITTEE. THE ACTC AUDIT COMMITTEE IS SENT A COPY VIA EMAIL, AND HAS ONE WEEK TO REVIEW AND SEND APPROVAL OF THE FORM 990. THE APPROVED FORM 990 IS THEN SENT VIA EMAIL TO EACH ACTC BOARD MEMBER.
FORM 990, PART VI, SECTION B, LINE 12CACTC HAS A CONFLICT OF INTEREST POLICY THAT COVERS DIRECTORS, OFFICERS, OR ANY MEMBER OF A COMMITTEE WITH BOARD-DELEGATED POWERS. EACH DIRECTOR, OFFICER OR MEMBER OF A COMMITTEE WITH BOARD-DELEGATED POWERS SHALL COMPLETE AND SIGN A CONFLICTS OF INTEREST POLICY ANNUAL STATEMENT AT THE TIME OF HIS OR HER INITIAL ELECTION OR APPOINTMENT AND ANNUALLY THEREAFTER. A CONFLICT OF INTEREST ARISES IF AN INDIVIDUAL HAS OWNERSHIP OR INVESTMENT INTEREST, COMPENSATION ARRANGEMENT, OR POTENTIAL OWNERSHIP OR INVESTMENT INTERESTS IN AN ORGANIZATION WITH WHICH ACTC HAS A TRANSACTION OR ARRANGEMENT WITH. ANY POTENTIAL CONFLICTS OF INTEREST ARE REVIEWED BY THE BOARD TO DETERMINE IF A CONFLICT OF INTEREST IN FACT EXISTS. ALL PROCEEDINGS RELATED TO CONFLICTS OF INTEREST ARE DOCUMENTED IN THE MEETING MINUTES OR AS OTHERWISE APPROPRIATE.
FORM 990, PART VI, SECTION B, LINE 15ATHE EXECUTIVE DIRECTOR IS GRANTED A SALARY INCREASE AT THE DISCRETION OF THE BOARD OF DIRECTORS. THE OVERALL RANGE FOR SALARY INCREASES IS RECOMMENDED BY THE BUSINESS OFFICERS COUNCIL AS PART OF THE ANNUAL BUDGETING PROCESS. THE PRECISE INCREASE IS DETERMINED BY THE BOARD, AND IS GENERALLY IN KEEPING WITH THE RANGE OF SALARY INCREASES, IF ANY, GRANTED AT THE MEMBER INSTITUTIONS.
FORM 990, PART VI, SECTION C, LINE 19ACTC MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
FORM 990, PART V, LINES 1A AND 2A: FORM 1099 AND FORM W-2 REPORTINGTHE UNIVERSITY OF ST. THOMAS ACTS AS ACTC'S FISCAL AGENT, WHICH ENTAILS RECORDING CASH REPORTING, RECEIPTS AND DISBURSEMENTS, PROCESSING PAYROLL, AND HOLDING EXCESS CASH. THE UNIVERSITY OF ST. THOMAS EMPLOYS ALL OF THE PERSONNEL THAT ARE PERFORMING DUTIES FOR THE EXCLUSIVE BENEFIT OF ACTC. ACCORDINGLY, ALL W2'S & 1099'S ARE PROCESSED BY THE UNIVERSITY OF ST. THOMAS AND ALL TAX REPORTING IS DONE THROUGH UTILIZING THE UNIVERSITY OF ST. THOMAS AS THE PAYOR. THE ACTUAL WAGES OF THE EMPLOYEES ARE ACCOUNTED FOR AS ACTC DIRECT COMPENSATION EXPENSE, AS REPORTED IN THE STATEMENT OF FUNCTIONAL EXPENSE.

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