2015-05-14T09:00:03-05:00 2014-06-30 CROWE HORWATH LLP 9600 BROWNSBORO ROAD SUITE 400 LOUISVILLE KY 402411122 990 2013-07-01 561758784 APPALACHIAN COLLEGE ASSOCIATION INC APPA 8599864584 801 Brighton Avenue Richmond KY 40475 TOM ROGERS CHIEF FINANCE & OPERATIONS OFFICER 2015-05-14 true Rachel Spurlock P00520729 5023263996 2013 2016-02-25 16:41:14Z X TOM ROGERS 801 Brighton Avenue Richmond KY 40475 23350603 false X WWW.ACAWEB.ORG X 1993 KY APPALACHIAN COLLEGE ASSOCIATION, INC. ("THE ASSOCIATION") WAS INCORPORATED AUGUST 6, 1993, AS A NONPROFIT ORGANIZATION PRIMARILY TO SERVE PEOPLE OF THE APPALACHIAN REGION THROUGH HIGHER EDUCATION AND RELATED SERVICES. THE ASSOCIATION IS AN ORGANIZATION OF 35 INDEPENDENT LIBERAL ARTS INSTITUTIONS THAT PROVIDES EXPANDED AND ENHANCED LEARNING OPPORTUNITIES TO FACULTY, STAFF AND STUDENTS FOR THE PURPOSE OF SERVING THE EDUCATIONAL AND ECONOMIC WELL-BEING OF THE PEOPLE AND COMMUNITIES OF CENTRAL APPALACHIA. THIS EDUCATIONAL CONSORTIUM OFFERS A VARIETY OF ACADEMIC, RESEARCH, SCHOLARSHIP, LIBRARY AND TRAVEL PROGRAMS SERVING 54,000 STUDENTS AND OVER 4,000 FACULTY AND STAFF IN KENTUCKY, NORTH CAROLINA, TENNESSEE, VIRGINIA AND WEST VIRGINIA. THE ASSOCIATION IS AN INDEPENDENT 501(C)(3) INCORPORATED ORGANIZATION, GOVERNED BY A BOARD COMPRISED OF MEMBER INSTITUTION PRESIDENTS AND AN EXECUTIVE COMMITTEE. 35 35 8 0 0 0 876544 521960 2188076 2284010 2052074 2206650 43707 29135 5160401 5041755 590710 503468 0 0 705509 711044 0 0 14145 3470702 2966279 4766921 4180791 393480 860964 27140207 29600772 807349 736206 26332858 28864566 APPALACHIAN COLLEGE ASSOCIATION, INC. ("THE ASSOCIATION") WAS INCORPORATED AUGUST 6, 1993, AS A NONPROFIT ORGANIZATION PRIMARILY TO SERVE PEOPLE OF THE APPALACHIAN REGION THROUGH HIGHER EDUCATION AND RELATED SERVICES. THE ASSOCIATION IS AN ORGANIZATION OF 35 INDEPENDENT LIBERAL ARTS INSTITUTIONS THAT PROVIDES EXPANDED AND ENHANCED LEARNING OPPORTUNITIES TO FACULTY, STAFF AND STUDENTS FOR THE PURPOSE OF SERVING THE EDUCATIONAL AND ECONOMIC WELL-BEING OF THE PEOPLE AND COMMUNITIES OF CENTRAL APPALACHIA. THIS EDUCATIONAL CONSORTIUM OFFERS A VARIETY OF ACADEMIC, RESEARCH, SCHOLARSHIP, LIBRARY AND TRAVEL PROGRAMS SERVING 54,000 STUDENTS AND OVER 4,000 FACULTY AND STAFF IN KENTUCKY, NORTH CAROLINA, TENNESSEE, VIRGINIA AND WEST VIRGINIA. THE ASSOCIATION IS AN INDEPENDENT 501(C)(3) INCORPORATED ORGANIZATION, GOVERNED BY A BOARD COMPRISED OF MEMBER INSTITUTION PRESIDENTS AND AN EXECUTIVE COMMITTEE. false false 2504774 0 1874600 LIBRARY AND SHARED CATALOG - THE BOWEN CENTRAL LIBRARY OF APPALACHIA PARTNERS WITH EACH MEMBER INSTITUTION TO MAKE IT ECONOMICALLY POSSIBLE TO PROVIDE ALL ACA STUDENTS, FACULTY AND STAFF WITH THE BEST LIBRARY INFORMATION RESOURCES AVAILABLE. THESE RESOURCES ARE USED TO HELP STUDENTS, FACULTY AND STAFF ATTAIN THE BEST POSSIBLE LEARNING OUTCOMES. 421145 395203 58545 PROFESSIONAL DEVELOPMENT - WORKSHOPS AND ACADEMIC FELLOWSHIPS ARE THE MAINSTAY OF PROFESSIONAL DEVELOPMENT, TOPICS CHANGE TO REFLECT CURRENT NEEDS OF FACULTY AND STAFF. 108265 108265 380000 THE ACA HAS A VARIETY OF OPPORTUNITIES FOR STUDENTS STUDYING IN ANY MAJOR IN THE FORM OF SUMMER STIPENDS AND ACADEMIC SCHOLARSHIPS. 3034184 true true false false false false false false true true false false false false true true false false false false false false false false false false false true true false false false false false false false false false false false false false false false false false false true 1 0 true 8 true false false false false false false false false false false X 35 35 false false false false true false false true true false false true true true true false true true true false KY X X Tom Rogers Chief Finance & Operations Officer 8599864584 801 Brighton Avenue Richmond KY 40475 DR DAVID OLIVE SECRETARY/TREASURER 1.00 X X 0 0 0 DR PAMELA BALCH CHAIR 1.00 X X 0 0 0 DR B JAMES DAWSON DIRECTOR 1.00 X 0 0 0 DR BARRY BUXTON DIRECTOR 1.00 X 0 0 0 DR BILL GREER DIRECTOR 1.00 X 0 0 0 DR CHARLES TEAGUE DIRECTOR 1.00 X 0 0 0 DR DAN LUNSFORD IMMEDIATE PAST CHAIR 1.00 X 0 0 0 DR EDWIN H WELCH DIRECTOR 1.00 X 0 0 0 DR GARY E WEEDMAN DIRECTOR 1.00 X 0 0 0 DR GREGORY P JORDAN DIRECTOR 1.00 X 0 0 0 DR HARLEY KNOWLES DIRECTOR 1.00 X 0 0 0 DR HAROLD SHANK DIRECTOR 1.00 X 0 0 0 DR J RANDALL O'BRIEN DIRECTOR 1.00 X 0 0 0 DR JAMES H TAYLOR DIRECTOR 1.00 X 0 0 0 DR JAMES HURLEY DIRECTOR 1.00 X 0 0 0 DR JEFF K METCALF DIRECTOR 1.00 X 0 0 0 DR JENNIFER L BRAATEN DIRECTOR 1.00 X 0 0 0 DR JOHN MCCARDELL DIRECTOR 1.00 X 0 0 0 DR LARRY HALL DIRECTOR 1.00 X 0 0 0 DR LYLE ROELOFS DIRECTOR 1.00 X 0 0 0 DR MARCIA HAWKINS DIRECTOR 1.00 X 0 0 0 DR MICHAEL MIHALYO DIRECTOR 1.00 X 0 0 0 DR MICHAEL V CARTER DIRECTOR 1.00 X 0 0 0 DR NANCY MOODY DIRECTOR 1.00 X 0 0 0 DR PAUL CONN DIRECTOR 1.00 X 0 0 0 DR RICK CREEHAN DIRECTOR 1.00 X 0 0 0 DR SCOTT MILLER DIRECTOR 1.00 X 0 0 0 DR STEPHEN D LIVESAY DIRECTOR 1.00 X 0 0 0 DR WAYNE B POWELL DIRECTOR 1.00 X 0 0 0 DR WILLIAM S PFEIFFER DIRECTOR 1.00 X 0 0 0 DR WILLIAM T BOGART DIRECTOR 1.00 X 0 0 0 DR WILLIAM T LUCKEY JR DIRECTOR 1.00 X 0 0 0 MR ED D DEROSSET DIRECTOR 1.00 X 0 0 0 MR JOE A STEPP DIRECTOR 1.00 X 0 0 0 MR RICHARD BEYER DIRECTOR 1.00 X 0 0 0 PAUL CHEWNING PRESIDENT 40.00 X 92758 0 22375 TOM ROGERS CHIEF FINANCE & OPERATIONS OFFICER 40.00 X 113720 0 14609 206478 0 36984 1 false true false 0 516960 5000 521960 LIBRARY FEES 900099 2284010 2284010 0 0 0 0 0 0 0 0 2284010 672492 672492 0 0 0 0 0 19843006 18308848 1534158 0 1534158 1534158 0 0 0 INTERNAL RECHARGE OPERATIONS 900099 11942 11942 MISCELLANEOUS INCOME 900099 17193 17193 0 0 0 0 0 29135 5041755 2313145 0 2206650 0 503468 503468 0 0 240351 226206 14145 0 0 307629 193534 114095 54685 20607 34078 67463 19706 47757 40916 15181 25735 53038 6538 46500 6554 6554 18391 18391 0 0 159500 16346 143154 0 0 0 0 9141 9141 34100 184 33916 402102 117698 284404 0 36010 36010 96848 41986 54862 0 110739 96641 14098 0 0 30898 30898 6663 6663 LIBRARY CATALOG SUBSCRIPTIONS 1995721 1995721 MEMBERSHIPS & DUES 6574 6574 0 0 0 0 4180791 3034184 1132462 14145 0 1088647 612323 2837217 1893538 19297 2802 0 0 0 0 715415 1072580 1529079 208611 62027 1320468 22417604 24699061 0 0 0 0 0 0 27140207 29600772 302913 334278 504436 401928 0 0 0 0 807349 736206 X 1966655 4615977 6512823 6395209 17853380 17853380 26332858 28864566 27140207 29600772 860964 1670744 0 X false true X true false X 1498043 1627607 927951 876544 521960 5452105 0 0 1498043 1627607 927951 876544 521960 5452105 113153 5338952 448493 584572 509955 633273 672492 2848785 0 257139 380709 330756 43707 29135 1041446 9342336 9918584 0.57140 0.61440 X Schedule A, Part II, Line 10, Other Income DESCRIPTION - OTHER INCOME, COLUMN A - 257139, COLUMN B - 380709, COLUMN C - 330756, COLUMN D - 43707, COLUMN E - 29135, COLUMN F - 1041446; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 22417604 3504727 1223270 24699061 22496221 1638929 1717546 22417604 24782329 -243734 2042374 22496221 20267709 4581500 66880 24782329 17892573 2375136 20267709 0.11190 0.72280 0.16530 false false 811800 811800 477539 477539 0 239740 208611 31129 0 1320468 0 0 X 6712499 1670744 0 1670744 5041755 0 0 5041755 4180791 0 0 4180791 0 0 4180791 Schedule D, Part V, Line 4, Intended uses of endowment funds THE ACA ENDOWMENT PROVIDES SUPPORT TO HIGHER EDUCATION AND RELATED SERVICES (FELLOWSHIPS, SCHOLARSHIPS AND PROFESSIONAL DEVELOPMENT) TO THE MEMBERSHIP OF THE ASSOCIATION. THE ASSOCIATION MEMBERSHIP IS COMPRISED OF 35 INDEPENDENT LIBERAL ARTS INSTITUTIONS. Schedule D, Part X, Line 2, FIN 48 (ASC 740) footnote THE ASSOCIATION IS A NONPROFIT CORPORATION AND IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE ASSOCIATION HAS ALSO BEEN CLASSIFIED AS AN ENTITY THAT IS NOT A PRIVATE FOUNDATION WITHIN THE MEANING OF SECTION 509(A). A TAX POSITION IS RECOGNIZED AS A BENEFIT ONLY IF IT IS "MORE LIKELY THAN NOT" THAT THE TAX POSITION WOULD BE SUSTAINED IN A TAX EXAMINATION, WITH A TAX EXAMINATION BEING PRESUMED TO OCCUR. THE AMOUNT RECOGNIZED IS THE LARGEST AMOUNT OF TAX BENEFIT THAT IS GREATER THAN 50% LIKELY OF BEING REALIZED ON EXAMINATION. FOR TAX POSITIONS NOT MEETING THE "MORE LIKELY THAN NOT" TEST, NO TAX BENEFIT WILL BE RECORDED. THE ASSOCIATION RECOGNIZES INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS IN INTEREST AND INCOME TAX EXPENSE, RESPECTIVELY. THE ASSOCIATION HAS NO AMOUNTS RELATED INTEREST OR PENALTIES DURING THE YEARS ENDED JUNE 30, 2014 AND 2013. DUE TO ITS TAX-EXEMPT STATUS; THE ASSOCIATION IS NOT SUBJECT TO U.S. FEDERAL INCOME TAX OR STATE INCOME TAX AND DOES NOT EXPECT THE TOTAL AMOUNT OF UNRECOGNIZED TAX BENEFITS TO SIGNIFICANTLY CHANGE IN THE NEXT 12 MONTHS. THE ASSOCIATION'S TAX YEARS 2011 THROUGH 2013 ARE OPEN UNDER APPLICABLE UNITED STATES STATUTES OF LIMITATIONS. true PROFESSIONAL DEVELOPMENT 26 117067 SCHOLARSHIPS 16 108265 FELLOWSHIPS 11 278136 SCHEDULE I, PART III, COLUMN (C), PROFESSIONAL DEVELOPMENT BEREA COLLEGE - 2,000 BETHANY COLLEGE - 500 BREVARD COLLEGE - 1,000 CAMPBELLSVILLE UNIVERSITY - 1,000 CARSON-NEWMAN COLLEGE - 1,727 EMORY & HENRY COLLEGE - 2,100 FERRUM COLLEGE - 2,476 JOHNSON UNIVERSITY - 915 KENTUCKY CHRISTIAN UNIVERSITY - 819 KING UNIVERSITY - 500 LEE UNIVERSITY - 500 LEES-MCRAE COLLEGE - 500 LENOIR-RHYNE UNIVERSITY - 1,763 LINCOLN MEMORIAL UNIVERSITY - 1,000 LINDSEY WILSON COLLEGE - 475 MILLIGAN COLLEGE - 500 MONTREAT COLLEGE - 1,000 OHIO VALLEY UNIVERSITY - 400 UNIVERSITY OF CHARLESTON - 500 UNIVERSITY OF PIKEVILLE - 2,675 UNIVERSITY OF THE CUMBERLANDS - 2,256 TUSCULUM COLLEGE - 500 VIRGINIA INTERMONT COLLEGE - 5,000 WARREN WILSON COLLEGE - 1,000 WHEELING JESUIT UNIVERSITY - 500 WEST VIRGINIA WESLEYAN COLLEGE - 2,446 SCHEDULE I, PART III, COLUMN (C), SCHOLARSHIPS ALDERSON-BROADDUS COLLEGE - 5,080 BEREA COLLEGE - 6,100 CARSON-NEWMAN COLLEGE - 2,834 EMORY & HENRY COLLEGE - 7,468 FERRUM COLLEGE - 11,075 JOHNSON UNIVERSITY - 6,050 KING COLLEGE - 5,972 LEE UNIVERSITY - 14,674 LENOIR-RHYNE UNIVERSITY - 5,285 MARYVILLE COLLEGE - 15,525 TENNESSEE WESLEYAN COLLEGE - 10,152 UNIVERSITY OF PIKEVILLE - 10,147 WHEELING JESUIT UNIVERSITY - 4,049 SCHEDULE I, PART III, COLUMN (C), FELLOWSHIPS ALICE LLOYD COLLEGE - 6,000 BEREA COLLEGE - 48,000 BLUEFIELD COLLEGE - 28,726 EMORY & HENRY COLLEGE - 6,000 MARS HILL UNIVERSITY - 25,873 MARYVILLE COLLEGE - 3,000 MILLIGAN COLLEGE - 12,735 TENNESSEE WESLEYAN COLLEGE - 12,000 UNION COLLEGE - 18,125 UNIVERSITY OF THE SOUTH - 56,475 WARREN WILSON COLLEGE - 30,000 Schedule I, Part I, Line 2, Procedures for monitoring use of grant funds AFTER A STRICT APPLICATION PROCESS, GRANTS ARE AWARDED TO MEMBER INSTITUTIONS ON BEHALF OF INDIVIDUALS IN THE FORMS OF SCHOLARSHIPS, FELLOWSHIPS AND OTHER PROFESSIONAL DEVELOPMENT AWARDS. ALL AWARDS MUST BE USED FOR EDUCATIONAL PURPOSES AND ARE PAID DIRECTLY TO THE EDUCATIONAL INSTITUTION FOR THE BENEFIT OF THE INDIVIDUAL. X X X false false false false false false false false false PAUL CHEWNING PRESIDENT 92758 0 0 0 0 0 14145 0 8230 0 115133 0 0 0 Form 990, Part VI, Sec A, Line 1a, Delegate broad authority to a committee AN EXECUTIVE COMMITTEE CONSISTING OF TEN (10) MEMBERS SHALL CONDUCT THE BUSINESS OF THE CORPORATION, INCLUDING PROGRAM PROPOSAL APPROVALS, BETWEEN MEETINGS OF THE FULL BOARD OF DIRECTORS. THE EXECUTIVE COMMITTEE SHALL CONSIST OF THE CHAIR; SECRETARY/TREASURER, FOUR (4) STATE REPRESENTATIVES (KENTUCKY, TENNESSEE, WEST VIRGINIA, VIRGINIA/NORTH CAROLINA), AN AT-LARGE REPRESENTATIVE, A REPRESENTATIVE OF THE DEANS' COUNCIL, A DESIGNATED MEMBER OF THE ADVISORY COUNCIL (EX-OFFICIO WITHOUT VOTE) AND THE PRESIDENT (EX OFFICIO WITH VOTE). THE CHAIR OF THE BOARD OF DIRECTORS SHALL ALSO SERVE AS CHAIR OF THE EXECUTIVE COMMITTEE. THE ASSOCIATION STRUCTURE CONSISTS OF MEMBER INSTITUTIONS AND IT IS GOVERNED BY A BOARD OF DIRECTORS ("BOARD") CONSTITUTED OF THE PRESIDENTS OF EACH OF THOSE INSTITUTIONS. THERE SHALL BE THE ADMINISTRATIVE STAFF, AN EXECUTIVE COMMITTEE, A DEANS' COUNCIL, A NOMINATING COMMITTEE, A FINANCE COMMITTEE, AND OTHER COMMITTEES AND TASK FORCES APPOINTED AS NECESSARY TO CARRY OUT THE BUSINESS OF THE CORPORATION. THE WORK OF THE CORPORATION IS ACCOMPLISHED LARGELY THROUGH ITS COMMITTEES (STANDING AND AD HOC). IT MAY OPERATE CERTAIN PROGRAMS DIRECTLY, OR IT MAY FACILITATE THE CREATION OF PROGRAMS WHICH WILL FUNCTION AMONG SEVERAL MEMBER COLLEGES. Form 990, Part VI, Sec A, Line 6, Classes of members or stockholders ANY HIGHER LEARNING COMMISSION (HLC) OR SOUTHERN ASSOCIATION OF COLLEGES AND SCHOOLS (SACS) REGIONALLY ACCREDITED, INDEPENDENT FOUR-YEAR COLLEGE WITH A BROAD RANGE OF PROGRAMS IN THE ARTS AND SCIENCES LOCATED IN AN APPALACHIAN PORTION OF THE STATES OF KENTUCKY, NORTH CAROLINA, TENNESSEE, VIRGINIA, AND WEST VIRGINIA (AS DEFINED BY THE APPALACHIAN REGIONAL COMMISSION (ARC)) AND WHICH CAN DEMONSTRATE THE COMMITMENT TO THE REGION IS ELIGIBLE FOR MEMBERSHIP IN THE APPALACHIAN COLLEGE ASSOCIATION. THE APPALACHIAN COLLEGE ASSOCIATION HAD 35 MEMBERS DURING THE 2014 FISCAL YEAR. Form 990, Part VI, Sec B, Line 11b, Review of form 990 by governing body THE ASSOCIATION'S 990 IS REVIEWED BY THE FINANCE COMMITTEE, FULL BOARD AND BY THE PRESIDENT BEFORE FILING BY THE CHIEF FINANCE AND OPERATIONS OFFICER. Form 990, Part VI, Sec B, Line 12c, Conflict of interest policy ACA'S CONFLICT OF INTEREST POLICY IS OUTLINED IN ITS EMPLOYEE MANUAL AND ITS NEW BOARD MEMBER PACKAGE. EACH EMPLOYEE AND BOARD MEMBER ARE PROVIDED A COPY OF THESE DOCUMENTS. THEREAFTER, EMPLOYEES AND BOARD MEMBERS ARE ENCOURAGED TO REPORT ANY POTENTIAL CONFLICTS THAT THEY MAY BE INVOLVED IN OR THAT THEY ARE AWARE. ANY DIRECTOR, OFFICER, OR KEY EMPLOYEE WHO HAS AN INTEREST IN A CONTRACT OR OTHER TRANSACTION PRESENTED TO THE BOARD OF DIRECTORS OR A COMMITTEE THEREOF FOR AUTHORIZATION, APPROVAL, OR RATIFICATION SHALL MAKE A PROMPT AND FULL DISCLOSURE OF HIS OR HER INTEREST TO THE BOARD OF DIRECTORS OR COMMITTEE PRIOR TO ITS ACTING ON SUCH CONTRACT OR TRANSACTION. SUCH DISCLOSURE SHALL INCLUDE ANY RELEVANT AND MATERIAL FACTS KNOWN TO SUCH PERSON ABOUT THE CONTRACT OR TRANSACTION, WHICH MIGHT REASONABLY BE CONSTRUED TO BE ADVERSE TO THE CORPORATION'S INTEREST. THE BODY TO WHICH SUCH DISCLOSURE IS MADE SHALL THEREUPON DETERMINE, BY A VOTE OF TWO-THIRDS OF THE VOTES ENTITLED TO VOTE, WHETHER THE DISCLOSURE SHOWS THAT A CONFLICT OF INTEREST EXISTS OR CAN REASONABLY BE CONSTRUED TO EXIST. IF A CONFLICT IS DEEMED TO EXIST, SUCH PERSON SHALL NOT VOTE ON, NOR USE HIS OTHER PERSONAL INFLUENCE ON, NOR PARTICIPATE (OTHER THAN TO PRESENT FACTUAL INFORMATION OR TO RESPOND TO QUESTIONS), IN THE DISCUSSION OR DELIBERATIONS WITH RESPECT TO SUCH CONTRACT OR TRANSACTION. SUCH PERSON MAY BE COUNTED IN DETERMINING WHETHER A QUORUM IS PRESENT BUT MAY NOT BE COUNTED WHEN THE BOARD OF DIRECTORS OR A COMMITTEE TAKES ACTION ON THE TRANSACTION. THE MINUTES OF THE MEETING SHALL REFLECT THE DISCLOSURE MADE, THE VOTE THEREON, THE ABSTENTION FROM VOTING AND PARTICIPATION, AND WHETHER A QUORUM WAS PRESENT. Form 990, Part VI, Sec B, Line 15a, Process to establish compensation of top management official ALL COMPENSATION AND BENEFIT PAYMENTS TO OFFICERS, DIRECTORS AND EMPLOYEES ARE REVIEWED BY THE INDIVIDUAL'S DIRECT SUPERVISOR, COMPARED WITH SURVEY AND BENCHMARK DATA AND SUBMITTED TO THE FULL BOARD FOR FINAL APPROVAL DURING THE FY2014 ANNUAL BUDGET PROCESS. THIS IS DOCUMENTED IN THE BOARD MINUTES. Form 990, Part VI, Sec B, Line 15b, Process to establish compensation of other employees SEE ABOVE Form 990, Part VI, Sec C, Line 19, Required documents available to the public GOVERNING DOCUMENTS, AUDITED FINANCIAL STATEMENTS AND CONFLICT OF INTEREST POLICY WILL BE AVAILABLE TO THE PUBLIC UPON REQUEST.