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ASSOCIATED COLLEGES OF THE TWIN CITIES: Form 990, tax year 2013

View the entire original 990 at ProPublica ↗

Organization
ASSOCIATED COLLEGES OF THE TWIN CITIES (EIN 51-0186083)
Tax period
2013-07-01 to 2014-06-30
Filed
2015-01-12
IRS object ID
201510129349300821
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

FieldValueIRS element (for citing)
Return2015-01-12T08:36:21-06:00ReturnTs
Tax Period End2014-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN410746749PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1CLIFTONLARSONALLEN LLPBusinessNameLine1

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1220 SOUTH SIXTH STREET SUITE 300AddressLine1
CityMINNEAPOLISCity
StateMNState
ZIP Code55402ZIPCode
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2013-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN510186083EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1ASSOCIATED COLLEGES OF THE TWIN CITIESBusinessNameLine1
FieldValueIRS element (for citing)
Business Name ControlASSOBusinessNameControlTxt
Phone6515561863PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11619 DAYTON AVENUE NO 105AddressLine1
CitySAINT PAULCity
StateMNState
ZIP Code55104ZIPCode

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonCAROLE CHABRIESPersonNm
Person TitleEXECUTIVE DIRECTORPersonTitleTxt
Phone6515561863PhoneNum
Signature2014-12-22SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonRYAN ROBINSONPreparerPersonNm
PTINP01687944PTIN
Phone6123764500PhoneNum
FieldValueIRS element (for citing)
Tax2013TaxYr
Build TS2016-02-25 16:41:14ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerCAROLE CHABRIESPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line11619 DAYTON AVENUE NO 105AddressLine1
CitySAINT PAULCity
StateMNState
ZIP Code55104ZIPCode
FieldValueIRS element (for citing)
Gross Receipts$819,367GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.ACTC-MN.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1975FormationYr
Legal Domicile StateMNLegalDomicileStateCd
Activity Or MissionSEE SCHEDULE OActivityOrMissionDesc
Voting Members Governing Body5VotingMembersGoverningBodyCnt
Voting Members Independent5VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers5TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$0PYContributionsGrantsAmt
CY Contributions Grants$3,940CYContributionsGrantsAmt
PY Program Service Revenue$877,896PYProgramServiceRevenueAmt
CY Program Service Revenue$815,427CYProgramServiceRevenueAmt
PY Investment Income$0PYInvestmentIncomeAmt
CY Investment Income$0CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$877,896PYTotalRevenueAmt
CY Total Revenue$819,367CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$310,007PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$333,806CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$16,865CYTotalFundraisingExpenseAmt
PY Other Expenses$609,934PYOtherExpensesAmt
CY Other Expenses$630,213CYOtherExpensesAmt
PY Total Expenses$919,941PYTotalExpensesAmt
CY Total Expenses$964,019CYTotalExpensesAmt
PY Revenues Less Expenses-$42,045PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$144,652CYRevenuesLessExpensesAmt
Total Assets BOY$585,600TotalAssetsBOYAmt
Total Assets EOY$430,728TotalAssetsEOYAmt
Total Liabilities BOY$86,665TotalLiabilitiesBOYAmt
Total Liabilities EOY$76,445TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$498,935NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$354,283NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionASSOCIATED COLLEGES OF THE TWIN CITIES (ACTC) ADVANCES COLLABORATION, IMPLEMENTS SUSTAINABLE MODELS AND METHODS, AND ENHANCES THE ACADEMIC EXCELLENCE OF OUR MEMBER INSTITUTIONS IN CELEBRATION OF THE URBAN LIBERAL ARTS EXPERIENCE.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$535,615ExpenseAmt
Grant$0GrantAmt
Revenue$547,611RevenueAmt
DescCITYLABS IS A YEARLONG PARTNERSHIP WITH A PARTNER CITY IN THE TWIN CITIES METROPOLITAN REGION. DURING THE ACADEMIC YEAR EXPERIENCED FACULTY AND STAFF TAKE ON PROJECTS PROPOSED BY THE CITY PARTNER, AND INTEGRATE THEM INTO EXISTING COURSES. THIS IN-DEPTH COLLABORAITON ENABLES THE PARTNER TO ADVANCE ITS SUSTAINABILITY INITIATIVES THROUGH STUDENT-FOCUSED ACADEMIC EXPERIENCES.THE UNDERGRADUATE RESEARCH SYMPOSIUM SHOWCASES STUDENT'S WORK ON SUSTAINABILITY IN URBAN COMMUNITIES. STUDENTS FROM ALL FIVE CAMPUSES PRESENT RESEARCH, SERVICE-LEARNING ACTIVITIES, OR OTHER ACADEMIC AND CIVIC ENGAGMENT ACTIVITIES, TO A BROAD AUDIENCE. APPROXIMATELY 100 STUDENTS AND FACULTY ATTEND THE SYMPOSIUM EACH YEAR.WOMEN'S STUDIES IS AN INTERDISCIPLINARY PROGRAM WHICH DRAWS ON AN EXTENSIVE BODY OF ACADEMIC RESEARCH TO HELP ITS STUDENTS BETTER UNDERSTAND WOMEN'S EXPERIENCES OF THE PAST AND TO ANALYZE WOMEN'S TRANSFORATION. THE PROGRAM IS SHARED AMONG AUGSBURG COLLEGE, HAMLINE UNIVERSITY, ST CATHERINE UNIVERSITY, AND THE UNIVERSITY OF ST THOMAS.THE CREATIVE WRITING COMMITTEE SPONSORS TWO MAJOR PROGRAMS EACH YEAR. IN THE VISITING WRITER SERIES, ACCOMPLISHED AUTHORS ARE INVITED TO EACH CAMPUS FOR WEEK-LONG RESIDENCIES, WHERE THEY WORK WITH STUDENT WRITEERS IN THE CLASSROOM AND IN INDIVIDUAL CONFERENCES, AND GIVE PUBLIC READINGS. THE SECOND PROGRAM IS A SHARED, COLLABORATIVE CREATIVE WRITING COURSE OFFERED ONCE A YEAR, TAUGHT BY A VISITING WRITER IN THE SPRING. THE COLLABORATIVE ART GALLERY COMMITTEE SPONSORS TWO ANNUAL PROGRAMS: THE FALL ART TOUR, WHICH INCLUDES APPROXIMATELY 11 LOCAL UNIVERSITY ART GALLERIES, AND AN ART HISTORY SYMPOSIUM, HOSTED EACH SPRING AND OPEN TO SUDENTS AND FACULTY. TEACHER EDUCATION/GEOFEST: GEOGRAPHY TEACHERS AND TEACHERS-IN-TRAINING ATTEND THIS DAY-LONG CONFERENCE FOCUSING ON TEACHING AND LEARNING IN THE P-12 SCHOOLS ACROSS THE STATE.THE ANNUAL STUDENT FILM FESTIVAL SHOWCASES THE BEST STUDENT FILMMAKERS ACROSS ALL FIVE ACTC CAMPUSES, WITH AWARDS GOING TO THE BEST FILMS IN PRE-DETERMINED CATEGORIES.THE SENIOR STUDENT AFFAIRS OFFICERS OFFER TWO PROFESSIONAL DEVELOPMENT OPPORTUNITIES TO STUDENT AFFAIRS STAFF: THE NEW PROESSIONALS RECEPTION IN THE FALL, WHICH IS ATTENDED BY APPROXIMATELY 100 STAFF, AND THE STUDENT AFFAIRS PROFESSIONAL DEVELOPMENT DAY, A DAY-LONG CONFERENCE HELD IN THE WINTER AND ATTENDED BY APPROXIMATELY 200 STAFF. THESE EVENTS ARE OPEN TO ALL STUDENT AFFAIRS PROFESSIONALS FROM ACTC, ACTC'S ASSOCIATE MEMBERS, AND OUR NEIGHBORING INSTITUTIONS.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$274,103ExpenseAmt
Grant$0GrantAmt
Revenue$267,816RevenueAmt
DescACTC OPERATES AN INTERCAMPUS BUS THAT FACILITATES CROSS-REGISTRATION AND OTHER COLLABORATIVE PROJECTS. THE BUS TRANSPORTS APPROXIMATELY 500 STUDENTS WHO CROSS-REGISTER EACH TERM, AS WELL AS FACULTY AND STAFF WHO TRAVEL AMONG CAMPUSES. AVERAGE DAILY RIDERSHIP IS ESTIMATED AT 375.Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
Expense$19,383ExpenseAmt
Grant$0GrantAmt
Revenue$0RevenueAmt
DescCOLLABORATIVE GRANTS - ACTC SUPPORTED COLLABORATIVE GRANTS IN THE FOLLOWING AREAS: DISABILITIES SERVICES; NOBEL PEACE PRIZE FORUM; MODEL UNITED NATIONS MOCK SESSION.Desc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp

FieldValueIRS element (for citing)
Grant$0GrantAmt
Revenue$0RevenueAmt
FieldValueIRS element (for citing)
Total Program Service Expenses$829,101TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Temp Or Permanent Endowments0TempOrPermanentEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other AssetsYes (1)ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With Officer Ent0BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document9IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee0EmployeeCnt
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members5GoverningBodyVotingMembersCnt
Independent Voting Member5IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldMNStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1UNIVERSITY OF SAINT THOMASBusinessNameLine1
FieldValueIRS element (for citing)
Phone6519626107PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line12115 SUMMIT AVENUEAddressLine1
CitySAINT PAULCity
StateMNState
ZIP Code55105ZIPCode

Form990 Part VII Section A Form990PartVIISectionAGrp (6 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
LINDA HANSON
BOARD CHAIR1.00Yes (X)Yes (X)$0$0$0
DENNIS DEASE
BOARD MEMBER1.00Yes (X)$0$0$0
ANDREA J LEE
BOARD MEMBER1.00Yes (X)$0$0$0
PAUL PRIBBENOW
BOARD MEMBER1.00Yes (X)$0$0$0
BRIAN ROSENBERG
BOARD MEMBER1.00Yes (X)$0$0$0
CAROLE CHABRIES
EXECUTIVE DIRECTOR40.00Yes (X)$92,391$0$30,239
FieldValueIRS element (for citing)
Total Reportable Comp From Org$92,391TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$30,239TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
All Other Contributions$3,940AllOtherContributionsAmt
Total Contributions$3,940TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
MEMBERSHIP DUES611710$383,000$383,000
BUS SERVICE-RIDERSHIP485000$267,816$267,816
SOFTWARE CONTRACTS611710$86,080$86,080
PURCHASING ASSOCIATES611710$49,000$49,000
OTHER PROGRAM REVENUE611710$29,531$29,531
FieldValueIRS element (for citing)
Total Program Service Revenue$815,427TotalProgramServiceRevenueAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$819,367TotalRevenueColumnAmt
Related Or Exempt Func Income$815,427RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$138,964TotalAmt
Program Services$83,378ProgramServicesAmt
Management And General$48,638ManagementAndGeneralAmt
Fundraising$6,948FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$147,964TotalAmt
Program Services$120,262ProgramServicesAmt
Management And General$23,758ManagementAndGeneralAmt
Fundraising$3,944FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$13,207TotalAmt
Program Services$7,924ProgramServicesAmt
Management And General$4,622ManagementAndGeneralAmt
Fundraising$661FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$18,526TotalAmt
Program Services$11,115ProgramServicesAmt
Management And General$6,484ManagementAndGeneralAmt
Fundraising$927FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$15,145TotalAmt
Program Services$9,087ProgramServicesAmt
Management And General$5,301ManagementAndGeneralAmt
Fundraising$757FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$3,848TotalAmt
Management And General$3,848ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$92,579TotalAmt
Program Services$92,579ProgramServicesAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$16,054TotalAmt
Program Services$9,633ProgramServicesAmt
Management And General$5,619ManagementAndGeneralAmt
Fundraising$802FundraisingAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$15,215TotalAmt
Program Services$9,129ProgramServicesAmt
Management And General$5,325ManagementAndGeneralAmt
Fundraising$761FundraisingAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$50,283TotalAmt
Program Services$50,283ProgramServicesAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$41,308TotalAmt
Program Services$24,785ProgramServicesAmt
Management And General$14,458ManagementAndGeneralAmt
Fundraising$2,065FundraisingAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$9,711TotalAmt
Program Services$9,711ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$3,208TotalAmt
Program Services$3,208ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
BUS SERVICE$268,555$268,555
SOFTWARE CONTRACTS$86,231$86,231
HONORARIUMS$23,838$23,838
LANGUAGE PROGRAM$19,383$19,383

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$964,019TotalAmt
Program Services$829,101ProgramServicesAmt
Management And General$118,053ManagementAndGeneralAmt
Fundraising$16,865FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$58BOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$53,967BOYAmt
EOY$27,090EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$60,140BOYAmt
EOY$70,827EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$56,153LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$18,527LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$11,646BOYAmt
EOY$37,626EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$459,789BOYAmt
EOY$295,185EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$585,600BOYAmt
EOY$430,728EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$53,846BOYAmt
EOY$55,579EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$27,752BOYAmt
EOY$18,470EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$5,067BOYAmt
EOY$2,396EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$86,665BOYAmt
EOY$76,445EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$498,935BOYAmt
EOY$354,283EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$498,935BOYAmt
EOY$354,283EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$585,600BOYAmt
EOY$430,728EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$144,652ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org509a2Yes (X)PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

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

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$655,785CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$782,154CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$807,501CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$877,896CurrentTaxYearMinus1YearAmt
Current Tax Year$815,427CurrentTaxYearAmt
Total$3,938,763TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$655,785CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$782,154CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$807,501CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$877,896CurrentTaxYearMinus1YearAmt
Current Tax Year$819,367CurrentTaxYearAmt
Total$3,942,703TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

FieldValueIRS element (for citing)
Total$0TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$3,942,703PublicSupportTotal509Amt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$655,785CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$782,154CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$807,501CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$877,896CurrentTaxYearMinus1YearAmt
Current Tax Year$819,367CurrentTaxYearAmt
Total$3,942,703TotalAmt
FieldValueIRS element (for citing)
Public Support CY5091.00000PublicSupportCY509Pct
Public Support PY5091.00000PublicSupportPY509Pct
Investment Income CY0.00000InvestmentIncomeCYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Schedule D IRS990ScheduleD

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$56,153OtherCostOrOtherBasisAmt
Depreciation$18,527DepreciationAmt
Book Value$37,626BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$37,626TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp

FieldValueIRS element (for citing)
DescFUNDS HELD BY OTHERSDesc
Book Value$295,185BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Other Assets$295,185TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescLEASE PAYABLEDesc
Amt$2,396Amt
FieldValueIRS element (for citing)
Total Liability$2,396TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$832,318TotalRevEtcAuditedFinclStmtAmt
Donated Services And Use Fclts$12,951DonatedServicesAndUseFcltsAmt
Revenue Not Reported$12,951RevenueNotReportedAmt
Revenue Subtotal$819,367RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$819,367TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$976,970TotExpnsEtcAuditedFinclStmtAmt
Donated Services Use Fclts$12,951DonatedServicesUseFcltsAmt
Expenses Not Reported$12,951ExpensesNotReportedAmt
Expenses Subtotal$964,019ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$964,019TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART X, LINE 2:FormAndLineReferenceDesc
ExplanationTHE INTERNAL REVENUE SERVICE HAS DETERMINED THAT ACTC IS EXEMPT FROM TAXES UNDER THE INTERNAL REVENUE CODE SECTION 509(A)(2) AS AN ORGANIZATION DESCRIBED IN SECTION 501(C)(3). HOWEVER, ANY UNRELATED BUSINESS INCOME MAY BE SUBJECT TO TAXATION. ACTC FOLLOWS THE ACCOUNTING STANDARDS FOR CONTINGENCIES IN EVALUATING UNCERTAIN TAX POSITIONS. THIS GUIDANCE PRESCRIBES RECONGNITION THRESHOLD PRINCIPLES FOR THE FINANCIAL STATEMENT RECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN THAT ARE NOT CERTAIN TO BE REALIZED. NO LIABILITY HAS BEEN RECOGNIZED BY ACTC FOR UNCERTAIN TAX POSITIONS AS OF JUNE 30, 2014. ACTC'S TAX RETURNS ARE SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL AND STATE AUTHORITIES. THE TAX RETURNS FOR THE CURRENT YEAR AS WELL AS FISCAL YEARS 2010 THROUGH 2013 ARE OPEN TO EXAMINATION BY FEDERAL AND STATE AUTHORITIES.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

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

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