2016-08-15T10:35:56-00:00 2016-03-31 SECHLER CPA PC 921 E ORANGE DRIVE PHOENIX AZ 85014 990 2015-04-01 136163824 AMERICAN ASSOC OF COSMETOLOGY SCHOOLS AMER 4802810431 9927 E Bell Road Room 110 Scottsdale AZ 85260 Adam Nelson Executive Director 2016-08-15 true CAROLYN SECHLER 6022302700 2016-08-15 2015 2016-12-15 16:53:06Z Adam Nelson 9927 E Bell Rd Suite 110 Scottsdale AZ 85260 2106167 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. 13 13 7 50 100029 16476 1042903 1162678 856189 763566 28813 19943 159638 118429 2087543 2064616 3500 3900 0 471951 482413 0 0 1432081 1736033 1907532 2222346 180011 -157730 1935639 1620401 536105 416735 1399534 1203666 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, 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. false true false true false false false false true true false false false false false false true false false false false false false true false false false false true false false false false false true false false false false false true true true false true 19 0 7 true true true false false false true true false false false false false X 13 13 false false true false true true true true true false false true true true true true true true false false AZ X Adam Nelson 4802810431 9927 E Bell Rd Suite 110 Scottsdale AZ 85260 Christine Gordon President 001.00 005.00 X X 0 0 0 Mike Vanacore Honorary Vice President 001.00 X X 0 0 0 Anthony Civitano Vice President 001.00 X X 0 0 0 Lynelle Lynch Secretary 001.00 005.00 X X 0 0 0 Frank Trieu Treasurer 001.00 X X 0 0 0 Don Yearwood Immediate Past President 001.00 002.00 X X 0 0 0 Sandra Bruce Director 001.00 X 0 0 0 Dana Dougherty Director 001.00 X 0 0 0 Teresa Lewis Director 001.00 X 0 0 0 Octavia McDougle 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 Robert Passage Director 001.00 005.00 X 0 0 0 Tony Fragomeni Director 001.00 X 0 0 0 Joe Carretta Director 001.00 X 0 0 0 Karyn Laitis Director 001.00 X 0 0 0 James Cox Chief Executive Officer 040.00 003.00 X 162024 0 19480 162024 19480 1 false true false AKERMAN LLP 420 ORANGE AVE NO 1200 ORLANDO FL 32801 LEGAL LOBBYING 263920 AVENTURA A PREMIER CATERING COMPANY 100 NORTH THIRD ST PHOENIX AZ 85004 CATERING SERVICES 120330 NAYLOR LLCNAYLOR ASSOC SOLUTIONS PO BOX 677251 DALLAS TX 752677251 ASSOC. CONSULTANTS 100103 3 727088 73859 361731 5950 1162678 CONVENTION REVENUE 813000 763566 763566 763566 20604 20604 31400 31400 661 -661 -661 -661 26111 73859 40890 -14779 -14779 208 208 208 MAILING LISTS, OTHER MISC 900099 3071 1571 1500 ADVERTISING REVENUE 541800 97529 97529 WEBSITE SPONSORSHIP 541800 1000 1000 101600 2064616 765345 100029 36564 3900 0 0 0 188010 0 227568 3507 35378 27950 0 289692 14625 17838 0 36015 132272 78774 20930 0 31475 60770 0 965852 0 0 28366 3546 CONTINUING EDUCATION 4453 OTHER PROGRAM COSTS 8639 UNRELATED BUSINESS INCOME TAX 7760 CREDIT CARD BANK FEES 31254 3772 2222346 77468 239901 109039 109159 92846 31651 17992 32858 549474 156926 397932 392548 1240362 814284 1935639 1620401 78087 64439 458018 352296 536105 416735 X 1399534 1203666 1399534 1203666 1935639 1620401 -157730 -38138 X X false true X true false RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED true false true 727088 17838 25133 42971 50616 -7645 false 556100 47009 81524 521585 455227 198516 97643 556100 82369 390762 17904 455227 140711 43426 14916 82369 140711 140711 1.00000 false false 70000 70000 349981 78746 271235 129493 78180 51313 392548 Financial derivatives and other financial products Closely-held equity interests Federal income taxes 2064616 2064616 2064616 2222346 2222346 2222346 V 4 THE ORGANIZATIONS ENDOWMENT FUNDS ARE FOR THE PERPETUAL SUPPORT AND DEVELOPMENT OF CAPITAL ASSET IMPROVEMENTS AND REPLACEMENTS, AND TO SUPPORT GOVERNMENTAL AFFAIRS. GOVT RELATIONS 99970 73859 26111 5950 19511 6600 8829 99970 73859 26111 5950 19511 6600 8829 40890 -14779 X X X false false false James Cox Chief Executive Officer 162024 6639 12841 181504 KATHERINE FRANK CREATIVE FORMER DIR CACCIATO 47205 SERVICES FOR EXPO MGMT false Part IV Line 1 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. 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. BEAUTY CHANGES LIVES 16939 CANTARANAS RANCHO SANTA FE CA 920677174 272513071 SCHOLARSHIPS AZ 501c3 7 AMER ASSOC OF COSMO SCHOOLS false false true true false false false false false false false false true false true true false false false false 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 Part II Line 1 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.