2014-05-15T19:54:11-05:00 2013-06-30 CROWE HORWATH LLP 9600 Brownsboro Road Suite 400 Louisville KY 402411122 990 2012-07-01 561758784 APPALACHIAN COLLEGE ASSOCIATION APPA 8599864584 210 Center Street Berea KY 404031733 TOM ROGERS 2014-05-15 true Rachel Spurlock P00520729 5023263996 2012 2015-11-30 17:44:51Z TOM ROGERS 210 Center Street Berea KY 40403 25795496 false X WWW.ACAWEB.ORG X 1993 KY THE APPALACHIAN COLLEGE ASSOCIATION, INC. 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 36 INDEPENDENT LIBERAL ARTS COLLEGES (CONTINUED IN SCHEDULE O) 36 36 8 0 0 0 927951 876544 2051536 2188076 1203517 2052074 330756 43707 4513760 5160401 491778 590710 0 0 734937 705509 0 0 14029 3386397 3470702 4613112 4766921 -99352 393480 26554471 27140207 563050 807349 25991421 26332858 THE APPALACHIAN COLLEGE ASSOCIATION IS AN ORGANIZATION OF 36 INDEPENDENT LIBERAL ARTS COLLEGES INCLUDING MORE THAN 4,000 FACULTY AND 42,000 STUDENTS WHICH 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. false false 2913630 1946739 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. 196178 196178 135044 THE ACA HAS A VARIETY OF OPPORTUNITIES FOR STUDENTS STUDYING IN ANY MAJOR IN THE FORM OF SUMMER STIPENDS AND ACADEMIC SCHOLARSHIPS. 109589 394532 150000 PROFESSIONAL DEVELOPMENT - WORKSHOPS AND ACADEMIC FELLOWSHIPS ARE THE MAINSTAY OF PROFESSIONAL DEVELOPMENT, TOPICS CHANGE TO REFLECT CURRENT NEEDS OF FACULTY AND STAFF. 3219397 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 10 0 true 8 true false true CJ false false false false false false false false X 36 36 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 210 Center Street Berea KY 40403 DR DAN LUNSFORD 1.00 X X 0 0 0 DR PAMELA BALCH 1.00 X X 0 0 0 DR B JAMES DAWSON 1.00 X 0 0 0 DR BARRY BUXTON 1.00 X 0 0 0 DR BILL GREER 1.00 X 0 0 0 DR CHARLES TEAGUE 1.00 X 0 0 0 DR CLORISA PHILLIPS 1.00 X 0 0 0 DR DAVID OLIVE 1.00 X 0 0 0 DR EDWIN H WELCH 1.00 X 0 0 0 DR GARY E WEEDMAN 1.00 X 0 0 0 DR GREGORY P JORDAN 1.00 X 0 0 0 DR GT SMITH 1.00 X 0 0 0 DR HARLEY KNOWLES 1.00 X 0 0 0 DR HAROLD SHANK 1.00 X 0 0 0 DR J RANDALL O'BRIEN 1.00 X 0 0 0 DR JAMES H TAYLOR 1.00 X 0 0 0 DR JEFF K METCALF 1.00 X 0 0 0 DR JENNIFER L BRAATEN 1.00 X 0 0 0 DR JOHN MCCARDELL 1.00 X 0 0 0 DR LARRY SHINN 1.00 X 0 0 0 DR MARSHALL FLOWERS 1.00 X 0 0 0 DR MICHAEL V CARTER 1.00 X 0 0 0 DR NANCY MOODY 1.00 X 0 0 0 DR PAUL CONN 1.00 X 0 0 0 DR RICK CREEHAN 1.00 X 0 0 0 DR ROSALIND REICHARD 1.00 X 0 0 0 DR SCOTT MILLER 1.00 X 0 0 0 DR STEPHEN D LIVESAY 1.00 X 0 0 0 DR WAYNE B POWELL 1.00 X 0 0 0 DR WILLIAM S PFEIFFER 1.00 X 0 0 0 DR WILLIAM T BOGART 1.00 X 0 0 0 DR WILLIAM T LUCKEY JR 1.00 X 0 0 0 GOV PAUL E PATTON 1.00 X 0 0 0 MR ED D DEROSSET 1.00 X 0 0 0 MR JOE A STEPP 1.00 X 0 0 0 MR RICHARD BEYER 1.00 X 0 0 0 PAUL CHEWNING 40.00 X 130799 0 32042 TOM ROGERS 40.00 X 87529 0 16188 218328 0 48230 1 false true false 0 525000 130044 221500 876544 LIBRARY FEES 900099 2188076 2188076 0 0 0 0 0 0 0 0 2188076 633273 633273 0 0 0 0 0 22053896 20635095 1418801 0 1418801 1418801 0 0 0 INTERNAL RECHARGE OPERATIONS 900099 22363 22363 MISCELLANEOUS INCOME 900099 21344 21344 0 0 0 0 0 43707 5160401 2231783 0 2052074 0 590710 590710 0 0 231918 217889 14029 0 323530 203934 119596 55555 20393 35162 53012 21068 31944 41494 15574 25920 89420 89420 776 776 23535 23535 0 0 123761 10620 113141 0 0 0 0 15282 7935 7347 40048 7955 32093 460838 122798 338040 0 36419 36419 129014 58604 70410 0 226310 217883 8427 0 0 27814 27814 7226 7226 LIBRARY CATALOG SUBSCRIPTIONS 1941523 1941523 MEMBERSHIPS & DUES 11215 400 10815 FURNITURE & EQUIPMENT 1770 1770 335751 0 335751 0 4766921 3219397 1533495 14029 0 1253244 1088647 2128202 2837217 31045 19297 0 0 587637 715415 239740 177713 58122 62027 19288955 22417604 3207266 0 0 0 0 0 26554471 27140207 270395 302913 292655 504436 0 0 0 563050 807349 X 1453865 1966655 6684176 6512823 17853380 17853380 25991421 26332858 26554471 27140207 393480 -52043 0 X false true X true false X 1277280 1498043 1627607 927951 876544 6207425 0 0 1277280 1498043 1627607 927951 876544 6207425 101252 6106173 538550 448493 584572 509955 633273 2714843 0 2844 257139 380709 330756 43707 1015155 9937423 8990846 0.61440 0.51210 X SCHEDULE A, PART II, LINE 10, OTHER INCOME, DESCRIPTION - OTHER INCOME, COLUMN A - 2844, COLUMN B - 257139, COLUMN C - 380709, COLUMN D - 330756, COLUMN E - 43707, COLUMN F - 1015155; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 22496221 1638929 1717546 22417604 24782329 -243734 2042374 22496221 20267709 4581500 66880 24782329 17892573 2375136 20267709 21930204 -4037631 17892573 0.05140 0.79640 0.15220 false false 0 0 0 239740 177713 62027 0 62027 0 0 X 5108358 -52043 0 -52043 5160401 0 0 5160401 4766921 0 0 4766921 0 0 4766921 Intended uses of endowment funds Schedule D, Part V, Line 4 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 36 INDEPENDENT LIBERAL ARTS INSTITUTIONS FIN 48 (ASC 740) footnote Schedule D, Part X, Line 2 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 YEAR ENDED JUNE 30, 2013 AND 2012. 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 2010 THROUGH 2012 ARE OPEN UNDER APPLICABLE UNITED STATES STATUTES OF LIMITATIONS. true PROFESSIONAL DEVELOPMENT 30 180666 SCHOLARSHIPS 16 196178 FELLOWSHIPS 12 213866 SCHOLARSHIPS SCHEDULE I, PART III, COLUMN (C) ALDERSON-BROADDUS COLLEGE - 23,420.00 BREVARD COLLEGE - 6,000.00 BRYAN COLLEGE - 6,000.00 CAMPBELLSVILLE UNIVERSITY - 12,000.00 CARSON-NEWMAN COLLEGE - 3,029.11 EMORY & HENRY COLLEGE - 15,920.00 FERRUM COLLEGE - 34,150.00 JOHNSON UNIVERSITY - 5,360.00 KING COLLEGE - 6,000.00 LEE UNIVERSITY - 15,678.00 LENOIR-RHYNE UNIVERSITY - 3,522.00 MARYVILLE COLLEGE - 3,655.00 TENNESSEE WESLEYAN COLLEGE - 2,500.00 UNION COLLEGE - 6,000.00 UNIVERSITY OF THE SOUTH - 4,944.00 WEST VIRGINIA WESLEYAN COLLEGE - 58,160.00 FELLOWSHIPS SCHEDULE I, PART III, COLUMN (C) BEREA COLLEGE - 30,000 BREVARD COLLEGE - 22,750 BRYAN COLLEGE - 3,000 CARSON-NEWMAN COLLEGE - 6,000 DAVIS & ELKINS COLLEGE - 6,000 EMORY & HENRY COLLEGE - 6,000 LINCOLN MEMORIAL UNIVERSITY - 6,000 UNIVERSITY OF PIKEVILLE - 30,000 UNIVERSITY OF THE SOUTH - 60,000 TUSCULUM COLLEGE - 10,000 WARREN WILSON COLLEGE - 54,500 WEST VIRGINIA WESLEYAN COLLEGE - 21,000 PROFESSIONAL DEVELOPMENT SCHEDULE I, PART III, COLUMN (C) ALICE LLOYD COLLEGE - 500 BEREA COLLEGE - 2,700 BETHANY COLLEGE - 1,285 BLUEFIELD COLLEGE - 12,880.74 BREVARD COLLEGE - 18,375 CAMPBELLSVILLE UNIVERSITY - 13,848 CARSON-NEWMAN COLLEGE - 2,700 UNIVERSITY OF THE CUMBERLANDS - 2,610.76 DAVIS & ELKINS COLLEGE - 1,000 EMORY & HENRY COLLEGE - 1,453.62 FERRUM COLLEGE - 5,350 JOHNSON UNIVERSITY - 500 KENTUCKY CHRISTIAN UNIVERSITY - 500 KING COLLEGE - 7,011.86 LEE UNIVERSITY - 2,463 LENOIR-RHYNE UNIVERSITY - 54,893 LINCOLN MEMORIAL UNIVERSITY - 375.00 LINDSEY WILSON COLLEGE - 19,000 MARS HILL UNIVERSITY - 350 MARYVILLE COLLEGE - 13,000 MILLIGAN COLLEGE - 7,500 UNIVERSITY OF PIKEVILLE - 3,250 TENNESSEE WESLEYAN COLLEGE - 6,000 TUSCULUM COLLEGE - 14,500.00 UNION COLLEGE - 6,400 UNIVERSITY OF SOUTH - 7,500 VIRGINIA INTERMONT COLLEGE - 3,700 WARREN WILSON COLLEGE - 500 WEST VIRGINIA WESLEYAN COLLEGE - 500 WHEELING JESUIT UNIVERSITY - 1,372 Procedures for monitoring use of grant funds Schedule I, Part I, Line 2 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 130799 0 0 0 0 0 13919 0 18123 0 162841 0 0 0 BRIEF MISSION FORM 990, PART I, LINE 1 CONTINUED FROM PART I, LINE 1: 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 CONSORTIA OFFERS A WIDE VARIETY OF ACADEMIC, RESEARCH, SCHOLARSHIP, LIBRARY, AND TRAVEL PROGRAMS SERVING STUDENTS AND FACULTY 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. Delegate broad authority to a committee Form 990, Part VI, Section A, Line 1a 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. Classes of members or stockholders Form 990, Part VI, Section A, Line 6 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 36 MEMBERS DURING THE 2013 FISCAL YEAR. Review of form 990 by governing body Form 990, Part VI, Section B, Line 11b 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. Conflict of interest policy Form 990, Part VI, Section B, Line 12c 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. Process used to establish compensation of top management official Form 990, Part VI, Section B, Line 15a 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 FY2013 ANNUAL BUDGET PROCESS. THIS IS DOCUMENTED IN THE BOARD MINUTES. Process used to establish compensation of other officers/key employees Form 990, Part VI, Section B, Line 15b SEE ABOVE Governing documents, conflict of interest policy and financial statements available to the public Form 990, Part VI, Section C, Line 19 GOVERNING DOCUMENTS, AUDITED FINANCIAL STATEMENTS AND CONFLICT OF INTEREST POLICY WILL BE AVAILABLE TO THE PUBLIC UPON REQUEST.