2013-05-13T15:00:34-05:00 2012-06-30 CROWE HORWATH LLP 9600 Brownsboro Road Suite 400 Louisville KY 402411122 990 2011-07-01 561758784 APPALACHIAN COLLEGE ASSOCIATION APPA 8599864584 210 Center Street Berea KY 404031733 TOM ROGERS 2013-05-08 false Rachel Spurlock P00520729 5023263996 2011 2016-02-24 21:20:13Z TOM ROGERS 210 Center Street Berea KY 40403 9785230 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 9 0 0 0 1627607 927951 1920141 2051536 731915 1203517 380709 330756 4660372 4513760 652058 491778 0 0 683979 734937 0 0 14718 3020303 3386397 4356340 4613112 304032 -99352 28027141 26554471 481059 563050 27546082 25991421 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 1779693 2003360 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. 928342 260199 201481 PROFESSIONAL DEVELOPMENT - WORKSHOPS AND ACADEMIC FELLOWSHIPS ARE THE MAINSTAY OF PROFESSIONAL DEVELOPMENT, TOPICS CHANGE TO REFLECT CURRENT NEEDS OF FACULTY AND STAFF. 231579 231579 177451 THE ACA HAS A VARIETY OF OPPORTUNITIES FOR STUDENTS STUDYING IN ANY MAJOR IN THE FORM OF SUMMER STIPENDS AND ACADEMIC SCHOLARSHIPS. 2939614 true true false false false false false false true true true false false false true true false false false true 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 8 0 true 9 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 DAN STRUBLE 1.00 X 0 0 0 DR DAVID JOYCE 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 LYLE ROELOFS 1.00 X 0 0 0 DR MARCIA HAWKINS 1.00 X 0 0 0 DR MARSHALL FLOWERS 1.00 X 0 0 0 DR MICHAEL MIHALYO 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 STEVEN SOLNICK 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 126895 0 40537 TOM ROGERS 40.00 X 84934 0 21940 211829 0 62477 1 false true false 0 525000 177451 225500 927951 LIBRARY FEES 900099 2051536 2051536 0 0 0 0 2051536 509955 509955 0 0 0 0 0 5965032 5271470 693562 0 693562 693562 0 0 0 INTERNAL RECHARGE OPERATIONS 900099 220108 220108 MISCELLANEOUS INCOME 900099 110648 110648 0 0 0 0 330756 4513760 2382292 0 1203517 0 491778 491778 0 0 227036 213216 13820 0 344917 108753 236164 56144 9824 46320 65261 12118 53143 41579 7874 32807 898 109497 0 109497 1148 1148 16621 16621 0 0 85080 12161 72919 400 75 325 10896 4968 5928 66405 18699 47706 490919 128528 362391 0 33514 4625 28889 132145 50833 81312 0 353108 242802 110306 0 0 27874 27874 7385 7385 LIBRARY CATALOG SUBSCRIPTIONS 1675261 1675261 MEMBERSHIPS & DUES 9150 725 8425 FURNITURE & EQUIPMENT 35970 34566 1404 REFUND TO INSTITUTION 42431 42431 288593 93593 195000 0 4613112 2939614 1658780 14718 0 434819 1253244 2148441 2128202 20570 31045 601226 587637 208021 149899 39756 58122 21740419 19288955 3041910 3207266 0 0 0 0 28027141 26554471 202531 270395 278528 292655 0 0 481059 563050 X 2151073 1453865 8541629 6684176 16853380 17853380 27546082 25991421 28027141 26554471 X -99352 -1455309 X false true true X false X 2798149 1277280 1498043 1627607 927951 8129030 0 0 2798149 1277280 1498043 1627607 927951 8129030 2005265 6123765 767526 538550 448493 584572 509955 2849096 0 7629 2844 257139 380709 330756 979077 11957203 13399 0.51210 0.51050 X OTHER INCOME, SCHEDULE A, PART II, LINE 10, DESCRIPTION - OTHER INCOME, COLUMN A - 7629, COLUMN B - 2844, COLUMN C - 257139, COLUMN D - 380709, COLUMN E - 330756, COLUMN F - 979077;, RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 24782329 -243734 2042374 22496221 20267709 4581500 66880 24782329 17892573 2375136 20267709 21930204 -4037631 17892573 0.03140 0.79360 0.17500 false false 0 0 0 208021 149899 58122 0 58122 0 0 ALTERNATIVE PUBLIC EQUITIES 1420104 F HEDGE FUNDS 1787162 F 3207266 0 0 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 ORGANIZATION RECOGNIZES INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS IN INTEREST AND INCOME TAX EXPENSE, RESPECTIVELY. THE ORGANIZATION HAS NO AMOUNTS RELATED INTEREST OR PENALTIES DURING THE YEAR ENDED JUNE 30, 2012. DUE TO ITS TAX-EXEMPT STATUS; THE ORGANIZATION 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 ORGANIZATION'S TAX YEARS 2009-2012 ARE OPEN UNDER APPLICABLE UNITED STATES STATUTES OF LIMITATIONS. CENTRAL AMERICA AND THE CARIBBEAN INVESTMENTS 1787000 1787000 false false false true false true PROFESSIONAL DEVELOPMENT 30 166525 SCHOLARSHIPS 20 231579 FELLOWSHIPS 10 93674 Procedures for monitoring use of grant funds Schedule I, Part I, Line 2 AFTER A STRICT APPLICATION PROCESS, GRANTS ARE AWARDED TO MEMBER INSTITUTIONALS 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. SCHOLARSHIPS PART III, COLUMN (C) ALDERSON-BROADDUS COLLEGE - 33,787.00 BEREA COLLEGE - 4,575.00 BLUEFIELD COLLEGE - 12,000.00 BREVARD COLLEGE - 12,000.00 BRYAN COLLEGE - 6,000.00 UNIVERSITY OF THE CUMBERLANDS - 1,275.00 CARSON-NEWMAN COLLEGE - 18,761.25 EMORY & HENRY COLLEGE - 6,000.00 FERRUM COLLEGE - 13,556.37 KING COLLEGE - 12,600.00 LEE UNIVERSITY - 42,825.00 LINCOLN MEMORIAL UNIVERSITY - 3,300.00 MARYVILLE COLLEGE - 2,500.00 MONTREAT COLLEGE - 3,657.00 UNIVERSITY OF PIKEVILLE - 2,720.00 TUSCULUM COLLEGE - 5,250.00 UNION COLLEGE - 12,000.00 VIRGINIA INTERMONT COLLEGE - 1,662.37 WHEELING JESUIT UNIVERSITY - 1,109.34 WEST VIRGINIA WESLEYAN COLLEGE - 36,000.00 FELLOWSHIPS PART III, COLUMN (C) UNIVERSITY OF THE CUMBERLANDS - 1,125.00 EMORY & HENRY COLLEGE - 2,337.00 FERRUM COLLEGE - 22,500.00 KENTUCKY CHRISTIAN UNIVERSITY - 4,500.00 LEE UNIVERSITY - 3,750.00 MARS HILL COLLEGE - 20,625.00 MARYVILLE COLLEGE - 1,500.00 MONTREAT COLLEGE - 4,500.00 WARREN WILSON COLLEGE - 19,736.25 WEST VIRGINIA WESLEYAN COLLEGE - 13,101.00 PROFESSIONAL DEVELOPMENT PART III, COLUMN (C) ALDERSON-BROADDUS COLLEGE - 10,000.00 BEREA COLLEGE - 1,000.00 BETHANY COLLEGE - 5,000.00 BLUEFIELD COLLEGE - 4,375.00 BREVARD COLLEGE - 2,500.00 BRYAN COLLEGE - 500.00 CAMPBELLSVILLE UNIVERSITY - 4,750.00 CARSON-NEWMAN COLLEGE - 4,875.00 UNIVERSITY OF CHARLESTON - 1,562.50 UNIVERSITY OF THE CUMBERLANDS - 10,500.00 EMORY & HENRY COLLEGE - 5,500.00 FERRUM COLLEGE - 500.00 KENTUCKY CHRISTIAN UNIVERSITY - 4,204.18 KING COLLEGE - 11,004.70 LEE UNIVERSITY - 1,310.00 LEES-MCRAE COLLEGE - 4,750.00 LENOIR-RHYNE UNIVERSITY - 9,312.50 LINCOLN MEMORIAL UNIVERSITY - 375.00 LINDSEY WILSON COLLEGE - 1,000.00 MARYVILLE COLLEGE - 6,250.00 MILLIGAN COLLEGE - 9,587.87 MONTREAT COLLEGE - 11,500.00 UNIVERSITY OF PIKEVILLE - 1,800.00 TENNESSEE WESLEYAN COLLEGE - 1,617.28 TUSCULUM COLLEGE - 15,500.00 UNION COLLEGE - 4,490.00 UNIVERSITY OF SOUTH - 9,500.00 WARREN WILSON COLLEGE - 11,061.14 WHEELING JESUIT UNIVERSITY - 1,700.00 WEST VIRGINIA WESLEYAN COLLEGE - 10,500.00 X X X X false false false false false false false false false PAUL CHEWNING 126895 0 0 0 0 0 13522 0 27015 0 167432 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 2012 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. Other changes in net assets or fund balances Form 990, Part XI, Line 5 NET UNREALIZED GAINS (LOSSES) ON INVESTMENTS - -1455309;