AMERICAN ASSOCIATION OF COSMETOLOGY SCHOOLS INC: Form 990, tax year 2015
View the entire original 990 at ProPublica ↗
- Organization
- AMERICAN ASSOCIATION OF COSMETOLOGY SCHOOLS INC (EIN 13-6163824)
- Tax period
- 2015-04-01 to 2016-03-31
- Filed
- 2016-08-15
- IRS object ID
- 201642289349302039
- Schema version
- 2015v2.1
- 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
- Form 990
- Schedule B
- Schedule C
- Schedule D
- Schedule G
- Schedule J
- Schedule L
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2016-08-15T10:35:56-00:00 | ReturnTs |
| Tax Period End | 2016-03-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SECHLER CPA PC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 921 E ORANGE DRIVE | AddressLine1Txt |
| City | PHOENIX | CityNm |
| State Abbreviation | AZ | StateAbbreviationCd |
| ZIP | 85014 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2015-04-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 136163824 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | AMERICAN ASSOC OF COSMETOLOGY SCHOOLS | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | AMER | BusinessNameControlTxt |
| Phone | 4802810431 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 9927 E Bell Road Room 110 | AddressLine1Txt |
| City | Scottsdale | CityNm |
| State Abbreviation | AZ | StateAbbreviationCd |
| ZIP | 85260 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Adam Nelson | PersonNm |
| Person Title | Executive Director | PersonTitleTxt |
| Signature | 2016-08-15 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | CAROLYN SECHLER | PreparerPersonNm |
| Phone | 6022302700 | PhoneNum |
| Preparation | 2016-08-15 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2015 | TaxYr |
| Build TS | 2016-12-15 16:53:06Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | Adam Nelson | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 9927 E Bell Rd Suite 110 | AddressLine1Txt |
| City | Scottsdale | CityNm |
| State Abbreviation | AZ | StateAbbreviationCd |
| ZIP | 85260 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $2,106,167 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | WWW.BEAUTYSCHOOLS.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1970 | FormationYr |
| Legal Domicile State | AZ | LegalDomicileStateCd |
| Activity Or Mission | 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. | ActivityOrMissionDesc |
| Voting Members Governing Body | 13 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 13 | VotingMembersIndependentCnt |
| Total Employee | 7 | TotalEmployeeCnt |
| Total Volunteers | 50 | TotalVolunteersCnt |
| Total Gross UBI | $100,029 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $16,476 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $1,042,903 | PYContributionsGrantsAmt |
| CY Contributions Grants | $1,162,678 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $856,189 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $763,566 | CYProgramServiceRevenueAmt |
| PY Investment Income | $28,813 | PYInvestmentIncomeAmt |
| CY Investment Income | $19,943 | CYInvestmentIncomeAmt |
| PY Other Revenue | $159,638 | PYOtherRevenueAmt |
| CY Other Revenue | $118,429 | CYOtherRevenueAmt |
| PY Total Revenue | $2,087,543 | PYTotalRevenueAmt |
| CY Total Revenue | $2,064,616 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $3,500 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $3,900 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $471,951 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $482,413 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $1,432,081 | PYOtherExpensesAmt |
| CY Other Expenses | $1,736,033 | CYOtherExpensesAmt |
| PY Total Expenses | $1,907,532 | PYTotalExpensesAmt |
| CY Total Expenses | $2,222,346 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $180,011 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$157,730 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $1,935,639 | TotalAssetsBOYAmt |
| Total Assets EOY | $1,620,401 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $536,105 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $416,735 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $1,399,534 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $1,203,666 | NetAssetsOrFundBalancesEOYAmt |
| 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. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Desc | As of March 31, 2016 we had 795 Cosmetology School Members, 159 Associate Members, and 3,300 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 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. | Desc |
| Described In Section501c3 | false | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Subject To Proxy Tax | Yes (true) | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Temp Or Permanent Endowments | Yes (true) | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | false | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | false | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (true) | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (true) | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | Yes (true) | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | Yes (true) | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | Yes (true) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (true) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | Yes (true) | TransactionWithControlEntInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 19 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 7 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (true) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (true) | Form990TFiledInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | Yes (true) | NondeductibleContributionsInd |
| Nondeductible Contri Discl | Yes (true) | NondeductibleContriDisclInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 13 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 13 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | Yes (true) | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (true) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (true) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (true) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | AZ | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Adam Nelson | PersonNm |
| Phone | 4802810431 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 9927 E Bell Rd Suite 110 | AddressLine1Txt |
| City | Scottsdale | CityNm |
| State Abbreviation | AZ | StateAbbreviationCd |
| ZIP | 85260 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (17 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|---|
| Christine Gordon | |||||||
| President | 001.00 | 005.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Mike Vanacore | |||||||
| Honorary Vice President | 001.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| Anthony Civitano | |||||||
| Vice President | 001.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| Lynelle Lynch | |||||||
| Secretary | 001.00 | 005.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Frank Trieu | |||||||
| Treasurer | 001.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| Don Yearwood | |||||||
| Immediate Past President | 001.00 | 002.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Sandra Bruce | |||||||
| Director | 001.00 | Yes (X) | $0 | $0 | $0 | ||
| Dana Dougherty | |||||||
| Director | 001.00 | Yes (X) | $0 | $0 | $0 | ||
| Teresa Lewis | |||||||
| Director | 001.00 | Yes (X) | $0 | $0 | $0 | ||
| Octavia McDougle | |||||||
| Director | 001.00 | Yes (X) | $0 | $0 | $0 | ||
| Kim McIntosh | |||||||
| Director | 001.00 | Yes (X) | $0 | $0 | $0 | ||
| Tam Nguyen | |||||||
| Director | 001.00 | Yes (X) | $0 | $0 | $0 | ||
| Robert Passage | |||||||
| Director | 001.00 | 005.00 | Yes (X) | $0 | $0 | $0 | |
| Tony Fragomeni | |||||||
| Director | 001.00 | Yes (X) | $0 | $0 | $0 | ||
| Joe Carretta | |||||||
| Director | 001.00 | Yes (X) | $0 | $0 | $0 | ||
| Karyn Laitis | |||||||
| Director | 001.00 | Yes (X) | $0 | $0 | $0 | ||
| James Cox | |||||||
| Chief Executive Officer | 040.00 | 003.00 | Yes (X) | $162,024 | $0 | $19,480 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $162,024 | TotalReportableCompFromOrgAmt |
| Total Other Compensation | $19,480 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 1 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (3 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| AKERMAN LLP | |||||
| 420 ORANGE AVE NO 1200 | ORLANDO | FL | 32801 | LEGAL LOBBYING | $263,920 |
| AVENTURA A PREMIER CATERING COMPANY | |||||
| 100 NORTH THIRD ST | PHOENIX | AZ | 85004 | CATERING SERVICES | $120,330 |
| NAYLOR LLCNAYLOR ASSOC SOLUTIONS | |||||
| PO BOX 677251 | DALLAS | TX | 752677251 | ASSOC. CONSULTANTS | $100,103 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 3 | CntrctRcvdGreaterThan100KCnt |
| Membership Dues | $727,088 | MembershipDuesAmt |
| Fundraising | $73,859 | FundraisingAmt |
| All Other Contributions | $361,731 | AllOtherContributionsAmt |
| Noncash Contributions | $5,950 | NoncashContributionsAmt |
| Total Contributions | $1,162,678 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | CONVENTION REVENUE | Desc |
| Business | 813000 | BusinessCd |
| Total Revenue Column | $763,566 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $763,566 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $763,566 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $20,604 | TotalRevenueColumnAmt |
| Exclusion | $20,604 | ExclusionAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $31,400 | TotalRevenueColumnAmt |
| Exclusion | $31,400 | ExclusionAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $661 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | -$661 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$661 | TotalRevenueColumnAmt |
| Exclusion | -$661 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $26,111 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $73,859 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $40,890 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$14,779 | TotalRevenueColumnAmt |
| Exclusion | -$14,779 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $208 | GrossSalesOfInventoryAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $208 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $208 | RelatedOrExemptFuncIncomeAmt |
Other Revenue Misc OtherRevenueMiscGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt |
|---|---|---|---|---|
| MAILING LISTS, OTHER MISC | 900099 | $3,071 | $1,571 | $1,500 |
| ADVERTISING REVENUE | 541800 | $97,529 | $97,529 | |
| WEBSITE SPONSORSHIP | 541800 | $1,000 | $1,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $101,600 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,064,616 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $765,345 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $100,029 | UnrelatedBusinessRevenueAmt |
| Exclusion | $36,564 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,900 | TotalAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $188,010 | TotalAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $227,568 | TotalAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,507 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $35,378 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $27,950 | TotalAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $289,692 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,625 | TotalAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $17,838 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fees For Services Prof Fundraising | FeesForServicesProfFundraising |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $36,015 | TotalAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $132,272 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $78,774 | TotalAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $20,930 | TotalAmt |
Royalties RoyaltiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $31,475 | TotalAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $60,770 | TotalAmt |
Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $965,852 | TotalAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Payments To Affiliates PaymentsToAffiliatesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $28,366 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,546 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| CONTINUING EDUCATION | $4,453 |
| OTHER PROGRAM COSTS | $8,639 |
| UNRELATED BUSINESS INCOME TAX | $7,760 |
| CREDIT CARD BANK FEES | $31,254 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,772 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,222,346 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $77,468 | BOYAmt |
| EOY | $239,901 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $109,039 | BOYAmt |
| EOY | $109,159 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $92,846 | BOYAmt |
| EOY | $31,651 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $17,992 | BOYAmt |
| EOY | $32,858 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $549,474 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $156,926 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $397,932 | BOYAmt |
| EOY | $392,548 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,240,362 | BOYAmt |
| EOY | $814,284 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,935,639 | BOYAmt |
| EOY | $1,620,401 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $78,087 | BOYAmt |
| EOY | $64,439 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $458,018 | BOYAmt |
| EOY | $352,296 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $536,105 | BOYAmt |
| EOY | $416,735 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,399,534 | BOYAmt |
| EOY | $1,203,666 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,399,534 | BOYAmt |
| EOY | $1,203,666 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,935,639 | BOYAmt |
| EOY | $1,620,401 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$157,730 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$38,138 | NetUnrlzdGainsLossesInvstAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantially All Dues Nonded | Yes (true) | SubstantiallyAllDuesNondedInd |
| Only In House Lobbying | false | OnlyInHouseLobbyingInd |
| Agree Carryover Prior Year | Yes (true) | AgreeCarryoverPriorYearInd |
| Dues Assessments | $727,088 | DuesAssessmentsAmt |
| Non Deductible Lbbyng Pltcl CY | $17,838 | NonDeductibleLbbyngPltclCYAmt |
| Non Ded Lbbyng Pltcl Cyov | $25,133 | NonDedLbbyngPltclCyovAmt |
| Non Deductible Lbbyng Pltcl Tot | $42,971 | NonDeductibleLbbyngPltclTotAmt |
| Aggregate Reported Dues Ntc | $50,616 | AggregateReportedDuesNtcAmt |
| Taxable | -$7,645 | TaxableAmt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Incl Escrow Custodial Acct Liab | false | InclEscrowCustodialAcctLiabInd |
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $556,100 | BeginningYearBalanceAmt |
| Contributions | $47,009 | ContributionsAmt |
| Other Expenditures | $81,524 | OtherExpendituresAmt |
| End Year Balance | $521,585 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $455,227 | BeginningYearBalanceAmt |
| Contributions | $198,516 | ContributionsAmt |
| Other Expenditures | $97,643 | OtherExpendituresAmt |
| End Year Balance | $556,100 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $82,369 | BeginningYearBalanceAmt |
| Contributions | $390,762 | ContributionsAmt |
| Other Expenditures | $17,904 | OtherExpendituresAmt |
| End Year Balance | $455,227 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $140,711 | BeginningYearBalanceAmt |
| Other Expenditures | $43,426 | OtherExpendituresAmt |
| Administrative Expenses | $14,916 | AdministrativeExpensesAmt |
| End Year Balance | $82,369 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $140,711 | BeginningYearBalanceAmt |
| End Year Balance | $140,711 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 1.00000 | BoardDesignatedBalanceEOYPct |
| Endowments Held Unrelated Org | false | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | false | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $70,000 | OtherCostOrOtherBasisAmt |
| Book Value | $70,000 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $349,981 | OtherCostOrOtherBasisAmt |
| Depreciation | $78,746 | DepreciationAmt |
| Book Value | $271,235 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $129,493 | OtherCostOrOtherBasisAmt |
| Depreciation | $78,180 | DepreciationAmt |
| Book Value | $51,313 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $392,548 | TotalBookValueLandBuildingsAmt |
Other Securities OtherSecuritiesGrp (2 entries)
| DescDesc |
|---|
| Financial derivatives and other financial products |
| Closely-held equity interests |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Federal income taxes | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Rev Etc Audited Fincl Stmt | $2,064,616 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Subtotal | $2,064,616 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $2,064,616 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $2,222,346 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $2,222,346 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $2,222,346 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | V 4 | FormAndLineReferenceDesc |
| Explanation | THE ORGANIZATIONS ENDOWMENT FUNDS ARE FOR THE PERPETUAL SUPPORT AND DEVELOPMENT OF CAPITAL ASSET IMPROVEMENTS AND REPLACEMENTS, AND TO SUPPORT GOVERNMENTAL AFFAIRS. | ExplanationTxt |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | GOVT RELATIONS | Event1Nm |
| Gross Receipts Event1 | $99,970 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $73,859 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $26,111 | GrossRevenueEvent1Amt |
| Non Cash Prizes Event1 | $5,950 | NonCashPrizesEvent1Amt |
| Food And Beverage Event1 | $19,511 | FoodAndBeverageEvent1Amt |
| Entertainment Event1 | $6,600 | EntertainmentEvent1Amt |
| Other Direct Expenses Event1 | $8,829 | OtherDirectExpensesEvent1Amt |
| Gross Receipts Total | $99,970 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $73,859 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $26,111 | GrossRevenueTotalEventsAmt |
| Non Cash Prizes Total Events | $5,950 | NonCashPrizesTotalEventsAmt |
| Food And Beverage Total Events | $19,511 | FoodAndBeverageTotalEventsAmt |
| Entertainment Total Events | $6,600 | EntertainmentTotalEventsAmt |
| Oth Direct Expnss Total Events | $8,829 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $40,890 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | -$14,779 | NetIncomeSummaryAmt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form990 Of Other Organizations | Yes (X) | Form990OfOtherOrganizationsInd |
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | false | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | false | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | James Cox | PersonNm |
| Title | Chief Executive Officer | TitleTxt |
| Base Compensation Filing Org | $162,024 | BaseCompensationFilingOrgAmt |
| Deferred Compensation Flng Org | $6,639 | DeferredCompensationFlngOrgAmt |
| Nontaxable Benefits Filing Org | $12,841 | NontaxableBenefitsFilingOrgAmt |
| Total Compensation Filing Org | $181,504 | TotalCompensationFilingOrgAmt |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp
Name Of Interested NameOfInterested
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | KATHERINE FRANK CREATIVE | PersonNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship Description | FORMER DIR CACCIATO | RelationshipDescriptionTxt |
| Transaction | $47,205 | TransactionAmt |
| Transaction | SERVICES FOR EXPO MGMT | TransactionDesc |
| Sharing Of Revenues | false | SharingOfRevenuesInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part IV Line 1 | FormAndLineReferenceDesc |
| Explanation | 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 FORMER DIRECTOR FRANK CACCIATO. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (9 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Section A, Line 4 | EFFECTIVE APRIL 1ST, 2016, THE AMERICAN ASSOCIATION OF COSMETOLOGY SCHOOLS ENTERED INTO AN AGREEMENT TO SEPARATE FROM BEAUTY CHANGES LIVES FOUNDATION. EACH ORGANIZATION WILL BE GOVERNED BY ITS OWN BOARD OF DIRECTORS, INCLUDING THE MANAGEMENT OF INVESTMENTS AND ENDOWMENTS, GENERAL POLICY MATTERS, GOVERNANCE, COMPLIANCE MATTERS, AND DAY-TO-DAY MANAGEMENT OF PROGRAMS. NEITHER ORGANIZATION SHALL HAVE ANY FINANCIAL OBLIGATION TO THE OTHER ORGANIZATION, NOR ANY CONTROL OR INVOLVEMENT IN THE DECISIONS OR ACTIVITIES OF THE OTHER ORGANIZATION. THE ARTICLES OF INCORPORATION WERE AMENDED TO REFLECT THIS CHANGE. IN THE AGREEMENT REACHED BETWEEN THE TWO ORGANIZATIONS, BEAUTY CHANGES LIVES SCHOLARSHIP FUND WILL CONTINUE TO BE AWARDED TO STUDENTS OF THE AMERCIAN ASSOCIATION OF COSMETOLOGY SCHOOLS THROUGH DECEMBER 31ST, 2026. |
| 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 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 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 7b | THE ACT OF AMENDING THE ORGANIZATIONS BYLAWS 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 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 IV, Section B, 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 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 | 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 C, Line 19 | THE ORGANIZATION WILL PROVIDE IN A TIMELY MANNER, COPIES OF ALL TAX RETURNS, 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. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BEAUTY CHANGES LIVES | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 16939 CANTARANAS | AddressLine1Txt |
| City | RANCHO SANTA FE | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 920677174 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 272513071 | EIN |
| Primary Activities | SCHOLARSHIPS | PrimaryActivitiesTxt |
| Legal Domicile State | AZ | LegalDomicileStateCd |
| Exempt Code Section | 501c3 | ExemptCodeSectionTxt |
| Public Charity Status | 7 | PublicCharityStatusTxt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | AMER ASSOC OF COSMO SCHOOLS | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Controlled Organization | false | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | false | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | Yes (true) | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | Yes (true) | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | false | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | false | DivRelatedOrganizationInd |
| Asset Sale To Other Org | false | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | false | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | false | AssetExchangeInd |
| Rental Of Facilities To Oth Org | false | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | false | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | Yes (true) | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | false | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (true) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (true) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | false | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | false | TransferToOtherOrgInd |
| Transfer From Other Org | false | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (5 entries)
| Transaction TypeTransactionTypeTxt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|
| BEAUTY CHANGES LIVES LESS THAN 50K FILING THRESHOLD | |
| b | CASH, FMV INKIND |
| BEAUTY CHANGES LIVES LESS THAN 50K FILING THRESHOLD | |
| l | HOURS X COMPENSATION |
| BEAUTY CHANGES LIVES LESS THAN 50K FILING THRESHOLD | |
| n | FACILITY COST X TIME USED |
| BEAUTY CHANGES LIVES LESS THAN 50K FILING THRESHOLD | |
| o | HOURS X COMPENSATION |
| BEAUTY CHANGES LIVES LESS THAN 50K FILING THRESHOLD | |
| c | INKIND AUCTION ITEMS |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part II Line 1 | FormAndLineReferenceDesc |
| Explanation | EFFECTIVE APRIL 1ST, 2016, THE AMERICAN ASSOCIATION OF COSMETOLOGY SCHOOLS ENTERED INTO AN AGREEMENT TO SEPARATE FROM BEAUTY CHANGES LIVES FOUNDATION. EACH ORGANIZATION WILL BE GOVERNED BY ITS OWN BOARD OF DIRECTORS, INCLUDING THE MANAGEMENT OF INVESTMENTS AND ENDOWMENTS, GENERAL POLICY MATTERS, GOVERNANCE, COMPLIANCE MATTERS, AND DAY-TO-DAY MANAGEMENT OF PROGRAMS. NEITHER ORGANIZATION SHALL HAVE ANY FINANCIAL OBLIGATION TO THE OTHER ORGANIZATION, NOR ANY CONTROL OR INVOLVEMENT IN THE DECISIONS OR ACTIVITIES OF THE OTHER ORGANIZATION. THE ARTICLES OF INCORPORATION WERE AMENDED TO REFLECT THIS CHANGE. IN THE AGREEMENT REACHED BETWEEN THE TWO ORGANIZATIONS, BEAUTY CHANGES LIVES SCHOLARSHIP FUND WILL CONTINUE TO BE AWARDED TO STUDENTS OF THE AMERCIAN ASSOCIATION OF COSMETOLOGY SCHOOLS THROUGH DECEMBER 31ST, 2026. | ExplanationTxt |