COUNCIL ON AVIATION ACCREDITATION INC: Form 990, tax year 2013
View the entire original 990 at ProPublica ↗
- Organization
- COUNCIL ON AVIATION ACCREDITATION INC (EIN 63-1079345)
- Tax period
- 2013-10-01 to 2014-09-30
- Filed
- 2015-05-07
- IRS object ID
- 201501279349300320
- Schema version
- 2013v4.0
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2015-05-07T08:39:25-05:00 | ReturnTs |
| Tax Period End | 2014-09-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 630834838 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MACHEN MCCHESNEY & CHASTAIN LLP | BusinessNameLine1 |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1820 E UNIVERSITY DRIVE | AddressLine1 |
| City | AUBURN | City |
| State | AL | State |
| ZIP Code | 36830 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2013-10-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 631079345 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | COUNCIL ON AVIATION ACCREDITATION | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | COUN | BusinessNameControlTxt |
| Phone | 3348442434 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3410 SKYWAY DRIVE | AddressLine1 |
| City | AUBURN | City |
| State | AL | State |
| ZIP Code | 36830 | ZIPCode |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | GARY NORTHAM | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 3348442431 | PhoneNum |
| Signature | 2015-04-30 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | DONALD G CHASTAIN | PreparerPersonNm |
| PTIN | P00014934 | PTIN |
| Phone | 3348877022 | PhoneNum |
| Preparation | 2015-04-30 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2013 | TaxYr |
| Build TS | 2016-02-25 16:41:14Z | BuildTS |
Form 990 IRS990
Doing Business As Name DoingBusinessAsName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | AVIATION ACCREDITATION BOARD INTERNATIOAL | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | GARY NORTHAM | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4981 PITAYA CT | AddressLine1 |
| City | PRESCOTT | City |
| State | AZ | State |
| ZIP Code | 86301 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $436,985 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.AABI.AERO | WebsiteAddressTxt |
| Type Of Organization Assoc | Yes (X) | TypeOfOrganizationAssocInd |
| Formation | 1991 | FormationYr |
| Legal Domicile State | AL | LegalDomicileStateCd |
| Activity Or Mission | IMPROVE COLLEGIATE AVIATION EDUCATION | ActivityOrMissionDesc |
| Voting Members Governing Body | 46 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 46 | VotingMembersIndependentCnt |
| Total Employee | 2 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $130,035 | PYContributionsGrantsAmt |
| CY Contributions Grants | $132,990 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $221,240 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $303,405 | CYProgramServiceRevenueAmt |
| PY Investment Income | $457 | PYInvestmentIncomeAmt |
| CY Investment Income | $590 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $351,732 | PYTotalRevenueAmt |
| CY Total Revenue | $436,985 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $155,669 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $216,337 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $168,017 | PYOtherExpensesAmt |
| CY Other Expenses | $206,603 | CYOtherExpensesAmt |
| PY Total Expenses | $323,686 | PYTotalExpensesAmt |
| CY Total Expenses | $422,940 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $28,046 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $14,045 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $214,956 | TotalAssetsBOYAmt |
| Total Assets EOY | $243,762 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $23,440 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $38,200 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $191,516 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $205,562 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | TO PROMOTE AND FOSTER EXCELLENCE IN COLLEGIATE AVIATION EDUCATION BY PROVIDING A FORUM FOR STUDENTS, FACULTY, STAFF AND PRACTITIONERS TO SHARE IDEAS, TO ENHANCE THE QUALITY OF EDUCATION, AND TO DEVELOP STRONGER PROGRAMS AND CURRICULA. TO INFLUENCE AVIATION EDUCATION POLICY AT ALL GOVERNMENT LEVELS. TO PROVIDE AND NURTURE THE LINKAGE BETWEEN COLLEGE AVIATION EDUCATION, THE AVIATION INDUSTRY, AND GOVERNMENT AGENCIES. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $420,598 | ExpenseAmt |
| Revenue | $436,396 | RevenueAmt |
| Desc | ACCREDITATION SERVICES PROVIDED TO INSTITUTIONS IN AVIATION MANAGEMENT, AVIATION MAINTANENCE, AVIATION ELECTRONICS, AVIATION STUDIES, FLIGHT EDUCATION, AVIATION SAFETY SCIENCE, AND AIR TRAFFIC CONTROL CURRICULA | Desc |
| Total Program Service Expenses | $420,598 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Temp Or Permanent Endowments | 0 | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | 0 | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 0 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 2 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Form8899 Filedind | 0 | Form8899Filedind |
| Form1098 C Filed | 0 | Form1098CFiledInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 46 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 46 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (1) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | 0 | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | 0 | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | 0 | RegularMonitoringEnfrcInd |
| Whistleblower Policy | 0 | WhistleblowerPolicyInd |
| Document Retention Policy | 0 | DocumentRetentionPolicyInd |
| Compensation Process CEO | 0 | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | GARY KITELEY | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 3348442431 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3410 SKYWAY DRIVE | AddressLine1 |
| City | AUBURN | City |
| State | AL | State |
| ZIP Code | 36830 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionAGrp (8 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| PAULA DERKS | ||||||
| PAST CHAIRPERSON | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| PAUL CRAIG | ||||||
| CHAIRPERSON | 4.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| CHRISTOPHER JONES | ||||||
| TREASURER | 4.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| STEVE BROWN | ||||||
| VICE CHAIRPERSON | 4.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| GARY KITELEY | ||||||
| PRESIDENT EMERITUS | 14.00 | Yes (X) | Yes (X) | $28,539 | $0 | $0 |
| STEVE ACCINELLI | ||||||
| SECRETARY | 4.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| GARY NORTHAM | ||||||
| PRESIDENT | 14.00 | Yes (X) | Yes (X) | $59,000 | $0 | $0 |
| GARY KITELEY | ||||||
| PRESIDENT | 14.00 | Yes (X) | Yes (X) | $12,119 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $99,658 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $0 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| Membership Dues | $132,990 | MembershipDuesAmt |
| Total Contributions | $132,990 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| CONFERENCES AND MEETIN | 900099 | $154,152 | $154,152 |
| ACCREDITATION SERVICES | 900099 | $149,253 | $149,253 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $303,405 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $590 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $590 | RelatedOrExemptFuncIncomeAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $436,985 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $303,995 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $99,658 | TotalAmt |
| Program Services | $99,658 | ProgramServicesAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $108,428 | TotalAmt |
| Program Services | $108,428 | ProgramServicesAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,251 | TotalAmt |
| Program Services | $8,251 | ProgramServicesAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,250 | TotalAmt |
| Program Services | $2,250 | ProgramServicesAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $700 | TotalAmt |
| Program Services | $700 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $64,811 | TotalAmt |
| Program Services | $63,847 | ProgramServicesAmt |
| Management And General | $964 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,397 | TotalAmt |
| Program Services | $2,397 | ProgramServicesAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $636 | TotalAmt |
| Management And General | $636 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $75,935 | TotalAmt |
| Program Services | $75,935 | ProgramServicesAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $45,765 | TotalAmt |
| Program Services | $45,605 | ProgramServicesAmt |
| Management And General | $160 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,382 | TotalAmt |
| Program Services | $1,382 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,083 | TotalAmt |
| Program Services | $2,083 | ProgramServicesAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| BANK & CREDIT CARD CHAR | $6,559 | $6,559 | |
| AWARDS | $3,053 | $3,053 | |
| REPAIRS AND MAINTENANCE | $582 | $582 | |
| COMMUNICATION | $450 | $450 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $422,940 | TotalAmt |
| Program Services | $420,598 | ProgramServicesAmt |
| Management And General | $2,342 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $53,833 | BOYAmt |
| EOY | $65,202 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $140,020 | BOYAmt |
| EOY | $146,435 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,250 | BOYAmt |
| EOY | $9,273 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,659 | BOYAmt |
| EOY | $21,040 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $22,725 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $20,913 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,194 | BOYAmt |
| EOY | $1,812 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $214,956 | BOYAmt |
| EOY | $243,762 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,585 | BOYAmt |
| EOY | $13,935 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,500 | BOYAmt |
| EOY | $3,425 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,355 | BOYAmt |
| EOY | $20,840 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $23,440 | BOYAmt |
| EOY | $38,200 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $191,516 | BOYAmt |
| EOY | $205,562 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $191,516 | BOYAmt |
| EOY | $205,562 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $214,956 | BOYAmt |
| EOY | $243,762 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $14,045 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | Yes (1) | AccountantCompileOrReviewInd |
Acct Compile Or Review Basis AcctCompileOrReviewBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| FS Audited | 0 | FSAuditedInd |
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $274,777 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $265,165 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $357,555 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $351,275 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $436,396 | CurrentTaxYearAmt |
| Total | $1,685,168 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $274,777 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $265,165 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $357,555 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $351,275 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $436,396 | CurrentTaxYearAmt |
| Total | $1,685,168 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $1,685,168 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $991 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $907 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $702 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $457 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $590 | CurrentTaxYearAmt |
| Total | $3,647 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $991 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $907 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $702 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $457 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $590 | CurrentTaxYearAmt |
| Total | $3,647 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $275,768 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $266,072 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $358,257 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $351,732 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $436,986 | CurrentTaxYearAmt |
| Total | $1,688,815 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.99780 | PublicSupportCY509Pct |
| Public Support PY509 | 0.99690 | PublicSupportPY509Pct |
| Investment Income CY | 0.00220 | InvestmentIncomeCYPct |
| Investment Income PY | 0.00310 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule D IRS990ScheduleD
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $22,725 | OtherCostOrOtherBasisAmt |
| Depreciation | $20,913 | DepreciationAmt |
| Book Value | $1,812 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $1,812 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (7 entries)
| DescDesc | AmtAmt |
|---|---|
| PAYROLL LIABILITIES: ACCRUED BONUSE | $7,200 |
| PAYROLL LIABILITIES: ACCRUED VACATI | $9,504 |
| PAYROLL LIABILITIES: CITY OCC | $364 |
| PAYROLL LIABILITIES: AL WITHHOLDING | $952 |
| PAYROLL LIABILITIES: SOCIAL SECURIT | $1,503 |
| PAYROLL LIABILITIES: MEDICARE | $352 |
| PAYROLL LIABILITIES: FED WITHHOLDIN | $965 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $20,840 | TotalLiabilityAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | THE COUNCIL ON AVIATION ACCREDITION HAS MANY MEMBERS INCLUDING 59 REGIONALLY ACCREDITED COLLEGES AND UNIVERSITIES |
| FORM 990, PART VI, SECTION A, LINE 7B | CHANGES TO THE BY-LAWS OF THE COUNCIL ON AVIATION ACCREDITATION ARE SUBJECT TO APPROVAL BY THE MEMBERS OF THE ORGANIZATION AND THE BOARD OF TRUSTEES |
| FORM 990, PART VI, SECTION B, LINE 11 | FORM 990 IS REVIEWED BY THE PRESIDENT BEFORE IT IS FILED WITH THE INTERNAL REVENUE SERVICE |
| FORM 990, PART VI, SECTION B, LINE 15 | COMPENSATION FOR THE PRESIDENT AS WELL AS ALL EMPLOYEES ARE DETERMINED AND APPROVED BY THE BOARD OF TRUSTEES. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE COUNCIL ON AVIATION ACCREDITATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST. |
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