2014-04-14T22:52:38-05:00 2013-05-31 560574444 CHERRY BEKAERT LLP 1111 METROPOLITAN AVE STE 1000 CHARLOTTE NC 28204 990 2012-06-01 760427292 SOUTHERN ASSOCIATION OF COLLEGE AND UNIVERSITY BUSINESS OFFICERS INC SOUT 3348445588 424 EAST BROAD STREET ATHENS GA 306024215 DARRELL MORRISON 3348445588 2014-04-10 1 KELLIANNE F BENSON P01345659 7043771678 2012 2015-11-30 17:44:51Z DARRELL MORRISON 424 EAST BROAD STREET ATHENS GA 306024215 1011676 0 X WWW.SACUBO.ORG X 1928 AL TO INFORM HIGHER EDUCATION INSTITUTIONS IN THE SOUTHERN REGION OF THE UNITED STATES OF ISSUES THAT AFFECT HIGHER EDUCATION. 20 20 0 110 0 0 366650 504840 469665 476889 6278 7657 10050 22290 852643 1011676 0 0 0 0 0 0 0 0 0 801914 927454 801914 927454 50729 84222 681255 1021064 19359 198268 661896 822796 X 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. 0 0 474546 304545 ANNUAL MEETING OF BUSINESS OFFICERS FOR PURPOSE OF CONTINUING EDUCATION AND MANAGEMENT OF BUSINESS AFFAIRS OF EDUCATIONAL INSTITUTIONS. 118319 149474 EXPENSE OF CONDUCTING ANNUAL WORKSHOP FOR DEVELOPMENT AND IMPROVEMENT OF ACCOUNTING AND MANAGEMENT SKILLS OF BUSINESS OFFICE PERSONNEL. 99155 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. 112026 22870 112026 22870 804046 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 9 0 0 0 0 0 0 0 0 0 0 0 0 X 20 20 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 0 0 0 X GREG LOVINS 7065426928 456 EAST BROAD STREET ATHENS GA 306024215 X RONALD L RHAMES 1.00 X 0 0 0 BELVA WHITE 1.00 X 0 0 0 ALBERT P LITTLE 1.00 X 0 0 0 KARYN WEAVER 1.00 X 0 0 0 DAVID KOEHN 1.00 X 0 0 0 BETH COOKSEY 1.00 X 0 0 0 PATRICK WAMSLEY 1.00 X 0 0 0 DALLAS CLARK 1.00 X 0 0 0 RALPH JOHNSON 1.00 X 0 0 0 DANNY TAYLOR 1.00 X 0 0 0 ROBERT WHITAKER 1.00 X 0 0 0 EDWARD JOLLEY 1.00 X 0 0 0 JOHN CRAWFORD 1.00 X 0 0 0 KEVIN APPLETON 1.00 X 0 0 0 LINDA MCCORMICK 1.00 X X 0 0 0 DARRELL MORRISON 1.00 X X 0 0 0 MARY LOU MERKT 1.00 X X 0 0 0 BEN CRUTCHER 1.00 X X 0 0 0 ROBERT E MCGEE 1.00 X X 0 0 0 WILMA PHILLIPS 1.00 X X 0 0 0 0 0 0 0 0 0 0 0 185375 319465 504840 REGISTRATION FEES 611430 304545 304545 EXHIBITOR FEES 611430 129770 129770 NEXT GENERATION 611430 22870 22870 DRIVE-IN WORKSHOPS 611430 19704 19704 476889 7657 7657 MISCELLANEOUS REVENUE 900099 22290 22290 22290 1011676 499179 0 7657 19734 19734 6511 6511 71517 71517 648897 643877 5020 3766 3766 SPONSORSHIPS AND SCHOLA 99155 99155 NEXT GENERATION 28917 28917 DATABASE PROJECT COST 19336 19336 SITE VISITS 18461 18461 11160 6250 4910 927454 804046 123408 0 263048 393228 22417 182377 82009 55000 313781 390459 681255 1021064 16859 166940 2500 31328 19359 198268 X 661896 822796 661896 822796 681255 1021064 84222 76678 0 X 0 1 X 1 0 X 315193 318759 449201 366650 504840 1954643 322263 443487 424803 469665 476889 2137107 637456 762246 874004 836315 981729 4091750 0 0 0 4091750 7122 5974 5598 6278 7657 32629 7122 5974 5598 6278 7657 32629 24186 10095 10050 22290 66621 668764 778315 879602 852643 1011676 4191000 0.97630 0.97940 0.00780 0.00920 X 0 VANGUARD INDEX TRUST 500 390459 F 390459 X 1004019 0 1004019 7657 7657 1011676 927454 0 927454 0 927454 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. 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.