SOUTHERN ASSOCIATION OF COLLEGE AND UNIVERSITY BUSINESS OFFICERS INC: Form 990, tax year 2012
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- Organization
- SOUTHERN ASSOCIATION OF COLLEGE AND UNIVERSITY BUSINESS OFFICERS INC (EIN 76-0427292)
- Tax period
- 2012-06-01 to 2013-05-31
- Filed
- 2014-04-14
- IRS object ID
- 201411059349300106
- Schema version
- 2012v2.1
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2014-04-14T22:52:38-05:00 | Timestamp |
| Tax Period End Date | 2013-05-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 560574444 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CHERRY BEKAERT LLP | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1111 METROPOLITAN AVE STE 1000 | AddressLine1 |
| City | CHARLOTTE | City |
| State | NC | State |
| ZIP Code | 28204 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2012-06-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 760427292 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SOUTHERN ASSOCIATION OF COLLEGE AND | BusinessNameLine1 |
| Business Name Line2 | UNIVERSITY BUSINESS OFFICERS INC | BusinessNameLine2 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | SOUT | NameControl |
| Phone | 3348445588 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 424 EAST BROAD STREET | AddressLine1 |
| City | ATHENS | City |
| State | GA | State |
| ZIP Code | 306024215 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | DARRELL MORRISON | Name |
| Title | PRESIDENT | Title |
| Phone | 3348445588 | Phone |
| Date Signed | 2014-04-10 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | KELLIANNE F BENSON | Name |
| PTIN | P01345659 | PTIN |
| Phone | 7043771678 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2012 | TaxYear |
| Build TS | 2015-11-30 17:44:51Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | DARRELL MORRISON | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 424 EAST BROAD STREET | AddressLine1 |
| City | ATHENS | City |
| State | GA | State |
| ZIP Code | 306024215 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 1011676 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | WWW.SACUBO.ORG | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1928 | YearFormation |
| State Legal Domicile | AL | StateLegalDomicile |
| Activity Or Mission Description | TO INFORM HIGHER EDUCATION INSTITUTIONS IN THE SOUTHERN REGION OF THE UNITED STATES OF ISSUES THAT AFFECT HIGHER EDUCATION. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 20 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 20 | NbrIndependentVotingMembers |
| Total Nbr Employees | 0 | TotalNbrEmployees |
| Total Nbr Volunteers | 110 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 366650 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 504840 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 469665 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 476889 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 6278 | InvestmentIncomePriorYear |
| Investment Income Current Year | 7657 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 10050 | OtherRevenuePriorYear |
| Other Revenue Current Year | 22290 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 852643 | TotalRevenuePriorYear |
| Total Revenue Current Year | 1011676 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 0 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 0 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 0 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 0 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 801914 | OtherExpensePriorYear |
| Other Expenses Current Year | 927454 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 801914 | TotalExpensesPriorYear |
| Total Expenses Current Year | 927454 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 50729 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 84222 | RevenuesLessExpensesCY |
| Total Assets BOY | 681255 | TotalAssetsBOY |
| Total Assets EOY | 1021064 | TotalAssetsEOY |
| Total Liabilities BOY | 19359 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 198268 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 661896 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 822796 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | A PROFESSIONAL MEMBERSHIP ASSOCIATION OF ADMINISTRATIVE AND FINANCIAL OFFICERS OF COLLEGES AND UNIVERSITIES. THE PURPOSE OF THE ORGANIZATION IS TO PROMOTE IMPROVED PRINCIPLES AND EFFICIENT PRACTICES IN THE BUSINESS AND FINANCIAL MANAGEMENT OF COLLEGES AND UNIVERSITIES AND TO PROMOTE PROFESSIONAL STANDARDS AND ETHICAL CONDUCT AMONG ITS MEMBERS. THE ACTIVITIES INCLUDE EDUCATIONAL PROGRAMS, PROFESSIONAL DEVELOPMENT PROGRAMS, AND WORKSHOPS. THERE ARE APPROXIMATELY 422 MEMBERS IN FISCAL YEAR 2013. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 474546 | Expense |
| Revenue | 304545 | Revenue |
| Description | ANNUAL MEETING OF BUSINESS OFFICERS FOR PURPOSE OF CONTINUING EDUCATION AND MANAGEMENT OF BUSINESS AFFAIRS OF EDUCATIONAL INSTITUTIONS. | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 118319 | Expense |
| Revenue | 149474 | Revenue |
| Description | EXPENSE OF CONDUCTING ANNUAL WORKSHOP FOR DEVELOPMENT AND IMPROVEMENT OF ACCOUNTING AND MANAGEMENT SKILLS OF BUSINESS OFFICE PERSONNEL. | Description |
Activity3 Activity3
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 99155 | Expense |
| Description | FEE WAIVERS FOR SACUBO TRAINING SESSIONS ARE PROVIDED TO SOME ATTENDEES BASED ON AN APPLICATION PROCESS. THESE ATTENDEES ARE BUSINESS EMPLOYEES OF INSTITUTIONS OF HIGHER EDUCATION. | Description |
Activity Other ActivityOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 112026 | Expense |
| Revenue | 22870 | Revenue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Other Program Service Exp | 112026 | TotalOfOtherProgramServiceExp |
| Total Of Other Program Service Rev | 22870 | TotalOfOtherProgramServiceRev |
| Total Program Service Expense | 804046 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 0 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 0 | LobbyingActivities |
| Subject To Proxy Tax | 0 | SubjectToProxyTax |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 0 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 0 | ReportLandBldgEquip |
| Report Invest Oth Securities | 1 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 0 | ReportOtherAssets |
| Report Other Liabilities | 0 | ReportOtherLiabilities |
| Report Fin48 Footnote | 1 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 1 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 0 | ConsolidatedAuditFinancialStmt |
| School | 0 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 0 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 0 | GrantsToOrganizations |
| Grants To Individuals | 0 | GrantsToIndividuals |
| Schedule J Required | 0 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Excess Benefit Transaction | 0 | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | 0 | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 0 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 0 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 9 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Number Of Employees | 0 | NumberOfEmployees |
| Unrelated Business Income | 0 | UnrelatedBusinessIncome |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributions |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | 0 | FundsToPayPremiums |
| Premiums Paid | 0 | PremiumsPaid |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 20 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 20 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 1 | MembersOrStockholders |
| Election Of Board Members | 1 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 0 | CompensationProcessCEO |
| Compensation Process Other | 0 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | GREG LOVINS | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 7065426928 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 456 EAST BROAD STREET | AddressLine1 |
| City | ATHENS | City |
| State | GA | State |
| ZIP Code | 306024215 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | X | NoListedPersonsCompensated |
Form990 Part VII Section A Form990PartVIISectionA (20 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | OfficerOfficer |
|---|---|---|---|---|---|---|
| RONALD L RHAMES | ||||||
| PAST PRESIDENT | 1.00 | X | 0 | 0 | 0 | |
| BELVA WHITE | ||||||
| SPONSORSHIP COORDINATOR | 1.00 | X | 0 | 0 | 0 | |
| ALBERT P LITTLE | ||||||
| DATABASE ADMINISTRATOR | 1.00 | X | 0 | 0 | 0 | |
| KARYN WEAVER | ||||||
| LEDGER EDITOR | 1.00 | X | 0 | 0 | 0 | |
| DAVID KOEHN | ||||||
| CHAIR - PROFESSIONAL DEVEL | 1.00 | X | 0 | 0 | 0 | |
| BETH COOKSEY | ||||||
| MEMBER AT LARGE | 1.00 | X | 0 | 0 | 0 | |
| PATRICK WAMSLEY | ||||||
| MEMBER AT LARGE | 1.00 | X | 0 | 0 | 0 | |
| DALLAS CLARK | ||||||
| MEMBER AT LARGE | 1.00 | X | 0 | 0 | 0 | |
| RALPH JOHNSON | ||||||
| MEMBER AT LARGE | 1.00 | X | 0 | 0 | 0 | |
| DANNY TAYLOR | ||||||
| CHAIR - SMALL INSTITUTIONS | 1.00 | X | 0 | 0 | 0 | |
| ROBERT WHITAKER | ||||||
| CHAIR - COMMUNITY COLLEGES | 1.00 | X | 0 | 0 | 0 | |
| EDWARD JOLLEY | ||||||
| CHAIR - COMPREHENSIVE COMM | 1.00 | X | 0 | 0 | 0 | |
| JOHN CRAWFORD | ||||||
| CHAIR - RESEARCH & DEVELOP | 1.00 | X | 0 | 0 | 0 | |
| KEVIN APPLETON | ||||||
| HBCU ADVISOR | 1.00 | X | 0 | 0 | 0 | |
| LINDA MCCORMICK | ||||||
| PRESIDENT | 1.00 | X | 0 | 0 | 0 | X |
| DARRELL MORRISON | ||||||
| 1ST VICE PRESIDENT | 1.00 | X | 0 | 0 | 0 | X |
| MARY LOU MERKT | ||||||
| 2ND VICE PRESIDENT | 1.00 | X | 0 | 0 | 0 | X |
| BEN CRUTCHER | ||||||
| 3RD VICE PRESIDENT | 1.00 | X | 0 | 0 | 0 | X |
| ROBERT E MCGEE | ||||||
| TREASURER | 1.00 | X | 0 | 0 | 0 | X |
| WILMA PHILLIPS | ||||||
| SECRETARY | 1.00 | X | 0 | 0 | 0 | X |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 0 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 0 | TotalOtherCompensation |
| Number Individuals GT100 K | 0 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 0 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
| Number Of Contractors GT100 K | 0 | NumberOfContractorsGT100K |
| Membership Dues | 185375 | MembershipDues |
| All Other Contributions | 319465 | AllOtherContributions |
| Total Contributions | 504840 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (4 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| REGISTRATION FEES | 611430 | 304545 | 304545 |
| EXHIBITOR FEES | 611430 | 129770 | 129770 |
| NEXT GENERATION | 611430 | 22870 | 22870 |
| DRIVE-IN WORKSHOPS | 611430 | 19704 | 19704 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 476889 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 7657 | TotalRevenueColumn |
| Exclusion | $7,657 | ExclusionAmount |
Other Revenue Misc OtherRevenueMisc
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | MISCELLANEOUS REVENUE | Description |
| Business Code | 900099 | BusinessCode |
| Total Revenue Column | 22290 | TotalRevenueColumn |
| Related Or Exempt Function Income | 22290 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 22290 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 1011676 | TotalRevenueColumn |
| Related Or Exempt Function Income | 499179 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $7,657 | ExclusionAmount |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 19734 | Total |
| Management And General | 19734 | ManagementAndGeneral |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 6511 | Total |
| Program Services | 6511 | ProgramServices |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 71517 | Total |
| Management And General | 71517 | ManagementAndGeneral |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 648897 | Total |
| Program Services | 643877 | ProgramServices |
| Management And General | 5020 | ManagementAndGeneral |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3766 | Total |
| Management And General | 3766 | ManagementAndGeneral |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral |
|---|---|---|---|
| SPONSORSHIPS AND SCHOLA | 99155 | 99155 | |
| NEXT GENERATION | 28917 | 28917 | |
| DATABASE PROJECT COST | 19336 | 19336 | |
| SITE VISITS | 18461 | 18461 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 11160 | Total |
| Program Services | 6250 | ProgramServices |
| Management And General | 4910 | ManagementAndGeneral |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 927454 | Total |
| Program Services | 804046 | ProgramServices |
| Management And General | 123408 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 263048 | BOY |
| EOY | 393228 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 22417 | BOY |
| EOY | 182377 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 82009 | BOY |
| EOY | 55000 | EOY |
Investments Other Securities InvestmentsOtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 313781 | BOY |
| EOY | 390459 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 681255 | BOY |
| EOY | 1021064 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 16859 | BOY |
| EOY | 166940 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2500 | BOY |
| EOY | 31328 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 19359 | BOY |
| EOY | 198268 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 661896 | BOY |
| EOY | 822796 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 661896 | BOY |
| EOY | 822796 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 681255 | BOY |
| EOY | 1021064 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expenses | 84222 | ReconcilationRevenueExpenses |
| Reconciliation Unrealized Invest | 76678 | ReconciliationUnrealizedInvest |
| Reconcilation Other Changes | 0 | ReconcilationOtherChanges |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
FS Audited Basis FSAuditedBasis
| Field | Value | IRS element (for citing) |
|---|---|---|
| Financial Statement Separate | X | FinancialStatementSeparate |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | 1 | AuditCommittee |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | X | PubliclySupportedOrg509a2 |
Gifts Grants Contrib Received509 GiftsGrantsContribReceived509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 315193 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 318759 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 449201 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 366650 | CurrentTaxYearMinus1Year |
| Current Tax Year | 504840 | CurrentTaxYear |
| Total | 1954643 | Total |
Gross Receipts From Admissions GrossReceiptsFromAdmissions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 322263 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 443487 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 424803 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 469665 | CurrentTaxYearMinus1Year |
| Current Tax Year | 476889 | CurrentTaxYear |
| Total | 2137107 | Total |
Total509 Total509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 637456 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 762246 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 874004 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 836315 | CurrentTaxYearMinus1Year |
| Current Tax Year | 981729 | CurrentTaxYear |
| Total | 4091750 | Total |
Amts Recd From Disqual Persons AmtsRecdFromDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Amts From Subst Contributors AmtsFromSubstContributors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Support From DQ Ps Etc SupportFromDQPsEtc
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | 4091750 | PublicSupportTotal509 |
Gross Investment Income509 GrossInvestmentIncome509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 7122 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 5974 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 5598 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 6278 | CurrentTaxYearMinus1Year |
| Current Tax Year | 7657 | CurrentTaxYear |
| Total | 32629 | Total |
Investment Income And UBTI InvestmentIncomeAndUBTI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 7122 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 5974 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 5598 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 6278 | CurrentTaxYearMinus1Year |
| Current Tax Year | 7657 | CurrentTaxYear |
| Total | 32629 | Total |
Other Income509 OtherIncome509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 24186 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 10095 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus1 Year | 10050 | CurrentTaxYearMinus1Year |
| Current Tax Year | 22290 | CurrentTaxYear |
| Total | 66621 | Total |
Total Support Total TotalSupportTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 668764 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 778315 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 879602 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 852643 | CurrentTaxYearMinus1Year |
| Current Tax Year | 1011676 | CurrentTaxYear |
| Total | 4191000 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Percentage509 | 0.97630 | PublicSupportPercentage509 |
| Prior Year Support Percentage | 0.97940 | PriorYearSupportPercentage |
| Investment Income Percentage | 0.00780 | InvestmentIncomePercentage |
| Prior Yr Invest Income Percentage | 0.00920 | PriorYrInvestIncomePercentage |
| Thirty Three Percnt Tests CY509 | X | ThirtyThreePercntTestsCY509 |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 0 | TotalOfBookValueLandBuildings |
Other Securities OtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | VANGUARD INDEX TRUST 500 | Description |
| Book Value | 390459 | BookValue |
| Method Of Valuation | F | MethodOfValuation |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Securities | 390459 | TotalOfBookValueSecurities |
| Footnote In Part XIII | X | FootnoteInPartXIII |
| Tot Revenue Etc Audited Fincl Stmt | 1004019 | TotRevenueEtcAuditedFinclStmt |
| Revenue Not Rptd F990 | 0 | RevenueNotRptdF990 |
| Revenue Subtotal | 1004019 | RevenueSubtotal |
| Other Revenues Not Included | 7657 | OtherRevenuesNotIncluded |
| Revenue Not Rptd On Fin Stmt | 7657 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 1011676 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 927454 | TotExpensesEtcAuditedFinclStmt |
| Expenses Not Rptd F990 | 0 | ExpensesNotRptdF990 |
| Expenses Subtotal | 927454 | ExpensesSubtotal |
| Expenses Not Rptd On Fin Stmt | 0 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 927454 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIII Form990ScheduleDPartXIII (2 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: | PART X, LINE 2: | SACUBO ACCOUNTS FOR TAX UNCERTAINTIES BASED ON A MORE LIKELY THAN NOT RECOGNITION THRESHOLD WHEREBY TAX BENEFITS ARE ONLY RECOGNIZED WHEN SACUBO BELIEVES THAT THEY HAVE A GREATER THAN 50% LIKELIHOOD OF BEING SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. SACUBO HAS EVALUATED ALL ITS TAX POSITIONS AND DETERMINED THAT IT HAD NO UNCERTAIN INCOME TAX POSITIONS AS OF MAY 31, 2013 AND 2012. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | INVESTMENT INCOME SHOWN AS NON-OPERATING INCOME ON FINANCIALS 7,657. |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (5 entries)
| Return ReferenceReturnReference | ExplanationExplanation |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | SACUBO HAS MANY MEMBER INSTITUTIONS. ALMOST ALL OF THE MEMBERS ARE INSTITUTIONS OF HIGHER EDUCATION AND THE MEMBERSHIP IS IN THE NAME OF THE INSTITUTION. |
| FORM 990, PART VI, SECTION A, LINE 7A | REPRESENTATIVES OF THESE INSTITUTIONS ELECT THE MEMBERS OF THE GOVERNING BODY, THE BOARD OF DIRECTORS, AT THE BUSINESS PORTION OF THE ANNUAL MEETING. |
| FORM 990, PART VI, SECTION B, LINE 11 | THE FORM 990 WILL BE DISTRIBUTED TO THE BOARD ELECTRONICALLY PRIOR TO SUBMISSION AND THE BOARD WILL BE ASKED FOR COMMENTS, QUESTIONS, CONCERNS, ETC. THE BOARD IS THEN ASKED TO APPROVE THE 990 PRIOR TO FILING. |
| FORM 990, PART VI, SECTION B, LINE 12C | BOARD MEMBERS ARE REQUIRED TO READ AND SIGN THE CONFLICT OF INTEREST POLICY ANNUALLY AND DISCLOSE ANY CONFLICTS OF INTEREST. THE SECRETARY IS RESPONSIBLE FOR REPORTING POTENTIAL CONFLICTS TO THE EXECUTIVE COMMITTEE FOR REVIEW, AND A FULL REPORT IS MADE BY THE SECRETARY TO THE BOARD ANNUALLY AT A BOARD MEETING. IN THE EVENT OF A CONFLICT DURING THE YEAR, THE BOARD MEMBER WITH THE CONFLICT WOULD RECUSE HIMSELF/HERSELF FROM THE DISCUSSION AND VOTE. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION'S GOVERNING DOCUMENTS, FINANCIAL STATEMENTS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE TO THE PUBLIC UPON REQUEST. |
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