2014-12-19T15:30:51-06:00 2014-06-30 363990892 Capin Crouse LLP 2435 Research Parkway STE 200 Colorado Springs CO 80920 990 2013-07-01 956072567 ASSOCIATION OF CHRISTIAN SCHOOLS INT'L ASSO 7195286906 PO BOX 65130 COLORADO SPRINGS CO 809626513 Jere Elliott VP Of Finance 7195286906 2014-12-19 1 David C Moja P00747006 7195286225 2013 2015-11-30 17:44:51Z Daniel Egeler PO BOX 65130 COLORADO SPRINGS CO 809626513 23928973 0 X www.acsi.org X 1965 CA To promote and form a philosophy of Christian education as based upon holy scriptures. 15 15 165 15 92150 3309 1012307 1443090 11548346 11351917 57778 46271 4743654 5139146 17362085 17980424 772650 641500 0 0 10099686 10624090 0 0 171413 6415756 6202438 17288092 17468028 73993 512396 16411037 16771063 4656505 4504135 11754532 12266928 X To promote and form a philosophy of Christian education as based upon holy scriptures and to render advice and service to member schools in advancement of Christian education. 0 0 6305360 21000 8906728 Member Services for the world's largest community of Christian Schools and Educators. ACSI's members are dedicated to providing Christ-centered education. Member services includes the following programs: school accreditation and teacher certification, various school activities, such as music, science and spelling, career center, film library, teacher placement, membership directory, and to administrate group insurance and other financial services. 3750754 0 2119730 Professional Development is comprised of three parts. NEXUS Live is an annual, celebratory learning experience that brings together a wide spectrum of Christian educators to transform their approach to teaching. ConNEXUS is an informal learning community and ConNexus Premium is the portal for online continuing education. 2209864 620500 0 International Missions-programs (like the ones mentioned above in #1 and #2) to aid Christian school educators and students outside the United States. 1971631 0 5197730 Instructional programs and related materials and other related programs. 465834 0 0 Legal Legislative -this department tracks legislation for all 50 states and generate reports for schools on each. Members receive a tri-annual newsletter where we address issues such as board governance, employment issues, government funding and much more. 2437465 5197730 14703443 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 0 1 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 141 0 1 165 1 1 1 1 UP 0 0 0 0 0 0 0 0 X 15 15 0 0 1 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 AK AR AZ CA GA HI KY NC NH NY TN UT WI WV X Jere Elliott 7195286906 731 Chapel Hills Drive Colorado Springs CO 80920 David Manley Chairman 2.00 0.00 X X 0 0 0 Rick Kempton Vice Chairman 2.00 0.00 X X 0 0 0 Robert Gutzwiller Secretary 2.00 0.00 X X 0 0 0 Joel Farlow Treasurer 2.00 0.00 X X 0 0 0 Stan Baker Board Member 2.00 0.00 X 0 0 0 Beth Elder Board Member 2.00 0.00 X 0 0 0 Timothy Greener Board Member 2.00 0.00 X 0 0 0 Paul M House Board Member 2.00 0.00 X 0 0 0 Paul Kienel Board Member 2.00 0.00 X 0 0 0 Bill McKinley Board Member 2.00 0.00 X 0 0 0 Thomas Penland Board Member 2.00 0.00 X 0 0 0 Cheryl Washington Board Member 2.00 0.00 X 0 0 0 Steve Whitaker Board Member 2.00 0.00 X 0 0 0 H Ron White Board Member 2.00 0.00 X 0 0 0 Thomas Wittkamper Board Member 2.00 0.00 X 0 0 0 Daniel J Egeler President 40.00 3.00 X 187187 0 30426 Jere Elliott VP of Finance 40.00 3.00 X 127696 0 24874 Hugh Walt Tracy VP of Technology 40.00 0.00 X 133075 0 20751 Taylor Smith Sr. VP ACSI USA 40.00 0.00 X 129623 0 22402 Samuel Barfell VP Professional Developmen 40.00 0.00 X 121775 0 25175 Tom Cathey Chief of Staff 40.00 0.00 X 102319 0 22601 Rohn Ritzema Regional Director 40.00 0.00 X 114595 0 34427 Brian Simmons Former President 0.00 0.00 X 132478 0 14855 1048748 0 195511 8 1 1 0 Fresh Air Media 2175 Bald Hill Road Auburn CA 95603 Video Production 345849 1 1443090 1443090 Membership Fees 900099 6246606 6246606 Professional Developme 900099 2119730 2119730 School Services 611710 1444428 1444428 Student Services 611710 1274354 1274354 Other Program Revenue 900099 266799 266799 11351917 46271 46271 22741 22741 10820820 5948549 4872271 4872271 Event Income 900099 93114 93114 Advertising 541800 90725 90725 Mailing Services 900099 42295 1425 40870 18000 18000 244134 17980424 16224188 92150 220996 21000 21000 620500 620500 398951 166410 220655 11886 42444 29711 10611 2122 7475917 6225565 1192327 58025 360791 300178 57727 2886 1766480 1469711 282637 14132 579507 482150 92721 4636 54865 54865 46640 46640 478609 335026 134011 9572 8844 8844 757041 545070 189260 22711 216681 136509 75838 4334 820983 738884 65679 16420 976074 878466 87847 9761 1847956 1847956 492593 428556 54185 9852 71964 62609 7916 1439 Int'l reg'l office exps 291384 291384 Other expenses 138804 123758 11409 3637 17468028 14703443 2593172 171413 387383 416636 3077214 3622313 21920 3985758 4016037 96000 132846 1344506 1474973 342998 241023 8510522 5148926 3483062 3361596 3672196 3505639 16411037 16771063 4061820 4041535 210065 162600 384620 300000 4656505 4504135 X 11658525 12120746 96007 146182 11754532 12266928 16411037 16771063 512396 0 X X 0 1 X 1 0 X 1290795 1232237 910682 1011307 1443090 5888111 25076690 24184557 22904183 22371710 22172737 116709877 26367485 25416794 23814865 23383017 23615827 122597988 14936 15044 12641 8087 5700 56408 0 14936 15044 12641 8087 5700 56408 122541580 178381 154943 86936 84454 69012 573726 178381 154943 86936 84454 69012 573726 3309 3309 18000 111114 129114 26545866 25571737 23901801 23485471 23799262 123304137 0.99380 0.99340 0.00470 0.00570 X Schedule A, Part II, Line 12, Explanation of Other Income: Event Income - 2013 Amount: $ 93,114. Miscellaneous Income - 2012 Amount: $ 18,000. 2013 Amount: $ 18,000. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 648103 648103 3812497 1607886 2204611 4027622 3521218 506404 22300 19822 2478 3361596 Textbook Development Costs 3505639 3505639 Sales tax liability 300000 300000 X Part X, Line 2: The financial statement effects of a tax position taken or expected to be taken are recognized in the consolidated financial statements when it is more likely than not, based on the technical merits, that the position will be sustained upon examination. Interest and penalties, if any, are included in expenses in the consolidated statements of activities. As of June 30, 2014, ACSI had no uncertain tax positions that qualify for recognition or disclosure in the consolidated financial statements. ACSI files information tax returns and Form 990T in the U.S. and various states. ACSI is generally no longer subject to U.S. federal and state income tax examinations by tax authorities for years before 2011. Part XI, Line 2d - Other Adjustments: Cost of Goods Sold Part XII, Line 2d - Other Adjustments: Cost of Goods Sold 1 Europe (Including Iceland & Greenland) - 0 0 Grantmaking and grant administration 152360 Europe (Including Iceland & Greenland) - 0 0 Program Services Travel to region 14556 Russia & the Newly Independent States - 1 2 Program Services To support schools in teaching, administrative, and school improvement methods training through conferences and consultation.;ListTotal 0 20558 Central America and the Caribbean - 0 0 Grantmaking and grant administration 127800 Central America and the Caribbean - 0 0 Program Services Travel to region 10121 East Asia and the Pacific - 0 0 Grantmaking and grant administration 102335 East Asia and the Pacific - 0 0 Program Services Travel to region 23539 South America - Argentina, Bolivia, 0 0 Grantmaking and grant administration 21500 South America - Argentina, Bolivia, Brazil, Chile, Columbia, Ecuador, 0 0 Program services Travel to region 13254 North America - Canada and Mexico, but 0 0 Grantmaking and grant administration 1150 North America - Canada and Mexico, but but not the United States 0 0 Program services Travel to region 680 Sub-Saharan Africa - Angola, 0 0 Grantmaking and grant administration 215355 Sub-Saharan Africa - Angola, Benin, Botswana, Burkina, Faso, 0 0 Program services Travel to region 25987 1 2 0 0 1 2 472769 256426 729195 Central America and the Caribbean Operation support including conferences and educational resources 118560 EFT Sub-Saharan Africa Operation support including conferences and educational resources 215255 EFT South America Operation support including conferences and educational resources 21500 EFT East Asia and the Pacific Support student scholarship program & capital expenditures 33335 EFT South Asia - Afghanistan, Bangladesh, Bhutan, India, Maldives, Nepal, Operation support including conferences and educational resources 69000 EFT Central America and the Caribbean - Antigua & Barbuda, Aruba, Bahamas, Support student scholarship program & capital expenditures 9240 EFT 7 0 0 0 0 0 0 0 Part I, Line 2: Grant funds are substantiated through quarterly financial reporting and periodic audits. Grant programs are monitored by the Vice President of Finance and the Vice President of International Ministries. Site visits by an ACSI Vice President and/or Program Director are also part of the program monitoring and administration. Part I, line 3: Foreign expenditures are accounted for by accrual based accounting. Expenses are tracked by expense reimbursement reports and grant approvals. X 1 1 X X X 0 0 0 0 0 0 0 0 0 Daniel J Egeler President 181623 0 0 0 5564 0 13590 0 16836 0 217613 0 0 0 Jere Elliott VP of Finance 127096 0 0 0 600 0 11110 0 13764 0 152570 0 0 0 Hugh Walt Tracy VP of Technology 133075 0 0 0 0 0 3863 0 16888 0 153826 0 0 0 Taylor Smith Sr. VP ACSI USA 128123 0 0 0 1500 0 8641 0 13761 0 152025 0 0 0 Brian Simmons Former President 132478 0 0 0 0 0 8250 0 6605 0 147333 0 0 0 Part I, Line 1a Spousal travel for the President is included in taxable wages. Part I, Line 4 Brian Simmons, President/CEO, received a contribution of $6,738 toward the non-qualified deferred compensation plan. Form 990, Part VI, Section A, line 4 During the tax year, ACSI amended its articles of incorporation and bylaws to better facilitate board oversight and the related processes. The primary change was to move the responsibility for appointing board members to a board governance committee instead of the member schools. The potential board members appointed by the committee are then approved by the current board members. Form 990, Part VI, Section B, line 11 The Form 990 was prepared by an independent CPA firm, reviewed by the VP of Finance, and then provided to all board members to review and question for a reasonable amount time before officially filing. Form 990, Part VI, Section B, line 12c There is annual written affirmation of the "conflict of interest policy" by each board member. The President is accountable to the board. All Vice Presidents are under the oversight of the President. All staff level below Vice Presidents report to the supervisor and the appropriate Vice President. Conflicts of interest determined at the Vice President or President level are brought to the board for review and approval. Any person with a conflict excuses his or herself from the decision making process. Form 990, Part VI, Section B, line 15 The Personnel Committee uses compensation data from "Compensation Resources" to help determine appropriate salary & benefits for the President. That information is then shared with the full board, and the full board approves the full compensation for the President. Approval of the President's compensation is recorded in the board minutes. This took place during the fiscal year ended June 30, 2013. Comparative data is gathered from an independent firm that provides salary survey information. Officers' salaries (VP of Finance) are determined, approved, and documented by the President. Other salaries are determined by department Vice President using the same process. All compensation levels are included in the annual budget approved each year by the independent board. Form 990, Part VI, Section C, line 19 The financial statements are available upon request. The conflict of interest policy and governing documents are not open to the public. ACSI Capital Corporation 731 Chapel Hills Dr Colorado Springs CO 80132 201311949 Provide tax exempt financing CO 501(c)(3) Line 11 - type 1 Association of Christian Schools International 0 ACSI Education Foundation 731 Chapel Hills Dr Colorado Springs CO 80132 300412105 Support the work of Assoc of Christian Schools Int'l VA 501(c)(3) Line 11 - type 1 Association of Christian Schools International 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0