2016-02-11T09:01:39-00:00 2015-03-31 SECHLER CPA PC 921 E ORANGE DRIVE PHOENIX AZ 85014 990 2014-04-01 136163824 AMERICAN ASSOC OF COSMETOLOGY SCHOOLS AMER 4802810431 9927 E Bell Road Room 110 Scottsdale AZ 85260 JAMES COX CHIEF EXECUTIVE OFFICER 2016-02-11 true CAROLYN S SECHLER 6022302700 2016-02-11 X 2014 2016-08-17 19:52:53Z James Cox 9927 E Bell Rd Suite 110 Scottsdale AZ 85260 2134786 false X WWW.BEAUTYSCHOOLS.ORG X 1970 AZ The mission and purpose of the Association is to advocate for advance educational excellence in and for the cosmetology, beauty and wellness industry. This mission will be realized by adhering to the core values. 14 13 6 50 149007 40823 860566 1042903 954246 856189 14467 28813 193554 159638 2022833 2087543 3500 0 452323 471951 0 0 1263102 1432081 1715425 1907532 307408 180011 1779735 1935639 545464 536105 1234271 1399534 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 March 31, 2015 we had 1,048 Cosmetology School Members,161 Associate Members, and 3,650 Cosmetology Educators that we serve. We also operate the websites www.beautyschools.org for the cosmetology school owners management staff, cosmetology educators and students and www.beautychangeslives.org where we promote our initiative, Beauty Changes Lives. We hold two or 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 true false true false false false false false false true false false false false true false false false false false false false true false false false false false false true true true false true 13 0 6 true true true false false false false true true false false false false X 14 13 false false true false true true true true true false false true true true true true true true false false AZ NJ X JAMES COX 4802810431 9927 E Bell Rd Suite 110 Scottsdale AZ 85260 Dana Swanson Director 001.00 X 0 0 0 Mike Vanacore Honorary Vice President 001.00 X X 0 0 0 Sandra Bruce Director 001.00 X 0 0 0 Anthony Civitano Director 001.00 X 0 0 0 Frank B Cacciato Director 001.00 002.00 X 0 0 0 Robert Passage Vice President 001.00 005.00 X X 0 0 0 Lynelle Lynch Secretary 001.00 005.00 X X 0 0 0 Anthony Fragomeni Director 001.00 X 0 0 0 Christine Gordon Immediate Past President 001.00 005.00 X X 0 0 0 Don Yearwood President 002.00 002.00 X X 0 0 0 Karyn Laitis Director 001.00 X 0 0 0 Kim McIntosh Director 001.00 X 0 0 0 Tam Nguyen Director 001.00 X 0 0 0 Frank Trieu Treasurer 001.00 X X 0 0 0 James Cox Chief Executive Officer 040.00 010.00 X 157219 0 20277 157219 20277 1 false true false AKERMAN LLP 420 ORANGE AVE NO 1200 ORLANDO FL 32801 LEGAL LOBBYING SERVICES 251333 1 726746 100553 215604 1900 1042903 CONVENTION REVENUE 813000 856189 856189 28813 28813 38061 38061 16041 100553 47243 -31202 -31202 MAILING LISTS, OTHER MISC 900099 9272 3772 5500 ADVERTISING REVENUE 900099 143507 143507 152779 2087543 3772 149007 35672 3500 0 0 0 176496 0 215526 12728 40903 26298 0 261937 20953 25133 0 17154 150491 137263 50294 0 29197 47308 0 621553 0 0 26915 6023 CONTINUING EDUCATION 5879 OTHER PROGRAM COSTS 5856 ACADEMIC GOVERNMENT AFFAIRS EXPENSE 20000 UNRELATED BUSINESS INC. TAX 6125 0 1907532 308202 77468 108876 109039 105948 92846 23959 17992 528548 130616 402499 397932 830251 1240362 1779735 1935639 96176 78087 403937 458018 45351 545464 536105 X 714529 1399534 519742 1234271 1399534 1779735 1935639 180011 -14748 X X false true X true false RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false true 726745 25133 25133 25133 false 455227 198516 97643 556100 82369 390762 17904 455227 140711 43426 14916 82369 140711 140711 1.00000 false false 70000 70000 349981 67080 282901 108567 63536 45031 397932 Financial derivatives and other financial products Closely-held equity interests Federal income taxes X V 4 THE ORGANIZATIONS ENDOWMENT FUNDS ARE FOR THE PERPETUAL SUPPORT AND DEVELOPMENT OF CAPITAL ASSET IMPROVEMENTS AND REPLACEMENTS, AND TO SUPPORT GOVERNMENTAL AFFAIRS. X 2 THE ASSOCIATION EVALUATES ITS UNCERTAIN TAX PROVISIONS, IF ANY, ON A CONTINUAL BASIS THROUGH REVIEW OF ITS POLICIES AND PROCEDURES, REVIEW OF ITS REGULAR TAX FILINGS, AND DISCUSSIONS WITH OUTSIDE EXPERTS. AT MARCH 31, 2015 AND 2014, MANAGEMENT BELIEVES THE ASSOCIATION DID NOT HAVE ANY UNCERTAIN TAX POSITIONS. GOVT RELATIONS 116594 100553 16041 270 5273 27830 6200 7670 116594 100553 16041 270 5273 27830 6200 7670 47243 -31202 X X X false false false James Cox Chief Executive Officer 157219 6445 13832 177496 CHRISTOPHER COX FAMILY MEMBER OF AN OFFICER 46367 EMPLOYEE OF ORGANIZATION false KATHERINE FRANK CREATIVE ENTITY MORE THAN 35 OWNED BY FRANK CACCIATO, DIRECTOR 44394 SERVICES PROVIDED FOR EXP MANAGEMENT false Part IV Line 1 CHRISTOPHER COX WAS EMPLOYED BY THE ORGANIZATION DURING THE FISCAL YEAR. CHRISTOPHER COX IS RELATED TO JAMES COX, CEO, AS PER THE IRS DEFINITION OF A RELATIVE. Part IV Line 2 KATHERINE FRANK CREATIVE PROVIDED SERVICES TO AACS FOR EXPO MANAGEMENT AT EVENTS DURING THE FISCAL YEAR. KATHERINE FRANK CREATIVE IS AN ENTITY OWNED MORE THAN 35 BY DIRECTOR FRANK CACCIATO. Form 990, Part VI, Section A, Line 4 ARTICLE XI, SECTION 1 OF THE ORGANIZATIONS BYLAWS WAS AMENDED TO ALLOW BOARD MEMBERS TO CHAIR THE FINANCE COMMITTEE, INCLUDING OFFICERS OF THE BOARD OF DIRECTORS. ARTICLE III OF THE BYLAWS WAS AMENDED TO REFRESH THE VERBAIGE OF THE MISSION STATEMENT AND THE PURPOSE STATEMENT TO REFLECT A MORE PROACTIVE AND ACTIONABLE MISSION, ALTHOUGH THE EXEMPT PURPOSE OF THE ORGANIZATION AND THE MEMBERS AND PUBLIC GROUPS SERVED BY THE ORGANIZATION, HAVE NOT CHANGED. Form 990, Part VI, Section A, Line 6 THE ORGANIZATION HAS THE FOLLOWING MEMBERSHIP CATEGORIES SCHOOL MEMBER AND ASSOCIATE 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. AN ASSOCIATE MEMBER CAN BE ANY KEY STAKEHOLDER ASSOCIATED WITH THE COSMETOOGY, 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 OR THEIR DESIGNATED REPRESENTATIVE. EACH ASSOCIATE 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 ASSOCIATE MEMBERS 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, Part VI, Section A, Line 7 A EACH SCHOOL MEMBER IN GOOD STANDING IS ENTITLED TO VOTE ON THE SCHOOL MEMBER REPRESENTATIVES WHO SERVE ON THE BOARD OF DIRECTORS. LIKEWISE, EACH ASSOCIATE MEMBER IN GOOD STANDING IS ENTITLED TO VOTE ON THE ASSOCIATE 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 ASSOCIATE MEMBERS, FOR A MAXIMUM OF THIRTEEN 13 DIRECTORS POSSIBLE SERVING ON THE BOARD. Form 990, Part VI, Section A, Line 7 B THE ACT OF AMENDING THE ORGANIZATIONS BYLAWS REQUIRES APPROVAL FROM THE MEMBERSHIP BODY. Form 990, Part VI, Section B, Line 11 B 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 ORGANIZATIONS LEAD OFFICERS WITH RESPONSIBILITY OVER THE FORM 990S REVIEW THEREAFTER, QUESTIONS ARE TAKEN AND THE FORM, ITS PREPARATION, AND ITS PUBLIC RELATION IMPACT IS DISCUSSED. Form 990, Part VI, Section B, Line 12 C 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 AND 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 15 A B THE BOARD OF DIRECTORS REVIEWS THE COMPENSATION FOR THE CHIEF EXECUTIVE OFFICER BY COMPARING HIS 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 B, Line 19 THE ORGANIZATION WILL PROVIDE IN A TIMELY MANNER, COPIES OF ALL GOVERNING DOCUMENTS INCLUDING ITS CONFLICT OF INTEREST POLICIES AND FINANCIAL STATEMENTS WHEN REQUESTED IN WRITING OR IN PERSON. Form 990, Part XII, Section 2, Line C THE BOARD OF DIRECTORS HAVE ASSIGNED MEMBERS TO AN AUDIT COMMITTEE TO OVERSEE THE FINANCIAL STATEMENT AUDIT AND SELECT THE INDEPENDENT AUDITOR. BEAUTY CHANGES LIVES 9927 E BELL RD STE110 SCOTTSDALE AZ 85260 272513071 SCHOLARSHIPS AZ 501c3 7 AMER ASSOC OF COSMO SCHOOLS false false true false false false false false false false false false true false true true false false false false BEAUTY CHANGES LIVES LESS THAN FILING THRESHOLD b CASH BEAUTY CHANGES LIVES LESS THAN FILING THRESHOLD l CASH BEAUTY CHANGES LIVES LESS THAN FILING THRESHOLD n FACILITY COST X TIME USED BEAUTY CHANGES LIVES LESS THAN FILING THRESHOLD o HOURS X COMPENSATION Part V Line 2 ALL AMOUNTS WERE UNDER 50,000 THRESHOLD.